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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 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)
ECONOMIC GROWTH FUND
There is hereby created an economic growth fund, which fund shall be separate and distinct from the general fund of the city. Said economic growth fund shall receive its revenue from the prepared food and beverage and alcoholic beverage tax collected by the city. The Comptroller shall account for this fund separately from the general fund.
(Ord. 9398, passed 12-16-2019)
Funds deposited in the economic growth fund may only be expended for economic growth, in the manner allowed herein. The expenditure of funds shall primarily focus on marketing, tourism and retail. The funds should be expended on projects and plans that further the Quincy Next Strategic Plan. Expenditure of funds from the economic growth fund shall follow the rules for expenditures established by the purchasing manual of the city.
(Ord. 9398, passed 12-16-2019)
This fund shall continue until all revenues deposited in the fund and earnings thereon from investments are entirely spent as provided in § 45.181 of this code.
(Ord. 9398, passed 12-16-2019)
BRING ENTERTAINMENT TO QUINCY (BET ON Q) GRANT PROGRAM
(A) Purpose. The City of Quincy has established the Bring Events To Quincy (BET on Q) Grant Program. The city will reinvest a portion of the revenue from the 1% food/beverage tax it collects into the program to provide financial support for local events. The goal of the program is to draw more people to Quincy, thus increasing business for the establishments where the food/beverage tax is charged.
(B) Program details. The grants distributed through the BET on Q Grant Program can be used to create a new event in the City of Quincy such as a single-day concert, multi-day music festival/street fair, tournament for traveling sports teams, or a large-scale convention/conference. The grants can also be used to expand an existing event in the City of Quincy by, for example, adding an additional day/night to the existing event, adding more acts/performers, or attracting higher quality activities/performers (“national activities/performers”) to an event. The idea is to reduce the financial risk organizers take on when they plan for a smaller large-scale event.
(C) The Quincy City Council will direct, each fiscal year, a portion of the revenue from the 1% food/beverage tax to fund the BET on Q Grant Program. The Mayor, with the consent of the City Council, will appoint community members to administer the grant program. Leftover funding from one fiscal year will be forwarded to the next fiscal year to allow for future use.
(Ord. 21-16, passed 4-7-2021; Ord. 9443, passed 5-23-2022)
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