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The owner and operator of each prepared food facility and each liquor facility within the city shall jointly and severally have the duty to collect and account for the tax from each purchase at the time consideration for such purchase is paid and any amount so collected or required to be collected by the provisions hereof shall constitute a debt owed to the city by such owner and operator.
(Ord. 9391, passed 11-18-2019)
No person shall operate or maintain a prepared food facility or liquor facility within the city without obtaining a certificate of registration for the same from the authorized city office, application for which shall be made upon forms provided by the City Treasurer’s Office, requiring the furnishing of such pertinent information regarding such facility and the ownership and operation thereof as is reasonably necessary or desirable to facilitate the enforcement and administration of the provisions hereof.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999
The owner and operator of each prepared food facility and each liquor facility within the city shall jointly and severally have the duty to maintain complete and accurate books, records and accounts, showing the gross receipts for sale of prepared food and beverage and alcoholic liquor and the taxes collected each month, which shall be made available to the city for examination and for audit by the city upon reasonable notice and during customary business hours.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999
(A) The owner and operator of each prepared food facility and each liquor facility with the city shall jointly and severally have the duty to cause to be filed, a sworn return with the City Treasurer for each prepared food facility and/or liquor facility located in the city. The return shall be prepared and submitted on forms prescribed by the city. The return shall be filed no later than the twentieth day, or postmarked by the twentieth day, of the calendar month next succeeding the month for which the return is made (either or which shall constitute timely payment), and at the same time intervals and frequencies as the retailer’s occupational tax return, Form ST-1 (or ST-2), is due to be filed with the Illinois Department of Revenue. The return shall also be accompanied by payment to the city of all taxes imposed by this subchapter which are due and owning for the period covered by the return. The return shall also be accompanied with a copy of the return filed with the Illinois Department of Revenue covering the same reporting period.
(B) Any person filing a timely return pursuant to this section may retain 2% of the tax they collect to be remitted with that return. This retention is allowed for the purpose of compensating for the costs incurred in complying with the duties and obligations set forth under this subchapter. If the return is not timely filed, no retention shall be allowed.
(C) Any prepared food facility or liquor facility which is allowed by the Illinois Department of Revenue to file their retailer’s occupational tax return, Form ST-1 (or ST-2), on a quarterly basis, may provide proof of such filing periods to the City Treasurer who may then allow the facility to file their return quarterly.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999
(A) If, for any reason, any tax is not paid when due, a late payment penalty at the rate of 5% of the unpaid tax shall be added for each month, or any portion thereof, that the tax remains unpaid, plus any collection costs, and the total of the late payment shall be paid along with the tax imposed hereby.
(B) If, for any reason, any tax due pursuant to this subchapter is not paid when due, penalties and interest thereon shall be imposed in accordance with the provisions of this code. If any owner is late in paying this tax three or more times within any 12-month period, owner shall, upon the third failure to pay this tax when due, become liable for all costs incurred by the city in collecting the tax for this late payment and for all subsequent late payments, including, but not limited to, staff time, attorney fees, and the costs of notice, publication, and court costs and fees.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999
If any retailer collects an amount upon a sale not subject to the tax imposed hereby but which amount is purported to be the collection of the tax, or if a retailer collects an amount upon a sale greater than the amount of the tax so imposed thereon and does not for any reason refund the same to the purchaser who paid the same before filing the return for the period in which it occurred, the retailer shall account for and pay over those amounts to the city along with the tax properly collected.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999
Payment and collection of the tax and any late payment penalty may be enforced by action in any court of competent jurisdiction and failure to collect, account for and pay over the tax and any late payment penalty shall be cause for suspension or revocation of any city license issued for such prepared food facility or liquor facility applicable to the premises thereof in addition to any other penalty provided in this subchapter.
(Ord. 9391, passed 11-18-2019)
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