(A) All prepared food retailers shall be jointly and severally responsible to collect and account for the tax imposed by this subchapter from each purchaser of prepared food at the time of the payment of the consideration for each such purchase. Such tax shall be separately stated on the receipt of other memorialization of the purchase transaction provided to the purchaser of prepared food. Upon receipt of the payment of such tax, it shall be the duty of each prepared food retailer to pay over all such taxes collected to the village in the manner prescribed by this subchapter.
(B) All prepared food retailers shall likewise be jointly and severally responsible for the keeping and maintaining of complete and accurate accounts, books and records showing gross receipts received each day from the sale at retail of prepared food. Such books and records shall be made available to the village for examination, copying and auditing during regular business hours of the Finance Department at a location within the corporate limits of the village upon the request of the village made with reasonable prior notice.
(C) Each prepared food retailer shall file a sworn monthly tax return with the Finance Director in such form and containing such information as he may from time to time require, but which shall at a minimum state the gross receipts received by such prepared food retailer during the relevant month, and the amount of the tax imposed by this subchapter collected thereon. Such returns shall be filed not later than the twentieth day of the month after the month to which the return pertains, and shall be accompanied by payment in full of all the tax imposed pursuant to this subchapter which is due and owing with respect to the month to which the return pertains.
(D) In the event that any return is not filed when due, or any tax is not paid when due, a late filing or payment penalty shall hereby be imposed in an amount equal to 5% of the amount of the tax due and owing to the village with respect to the relevant month. Such penalty shall be imposed for each month or fraction thereof during which the return in question remains unfilled, or during which the tax in question remains unpaid, whether in whole or in part.
(E) In the event that any prepared food retailer shall collect any amount upon a transaction not subject to the tax imposed by this subchapter or collects any amount in excess of the amount of tax imposed by that subchapter, and such prepared food retailer does not refund the same to the purchaser who paid the same, the prepared food retailer shall pay over all such amounts to the village together with the tax properly due and owing and account to the village for the same on its monthly return for the relevant month.
(Ord. 09-0783, passed 9-16-09)