6-10-8: SALES TAX COLLECTION:
Illinois Sales Tax Law requires that sales taxes must be paid on all goods sold at the event. If prepared food or beverages will be sold at the event, the selling organization must file a Village of St. Joseph Food and Beverage Tax Return and pay the applicable sales taxes.
   (A)   Event Promoter will create a list of all the event vendors: name, address, phone number, email address, and Illinois Department of Revenue (IDOR) tax ID number (if available).
   (B)   Event Promoter will contact the Illinois Department of Revenue, Special Event Unit to register the event with the state.
      1.   Provide a list of all vendors to the Illinois Department of Revenue.
      2.   IDOR will provide the event promoter with a coupon form with the name, date, location of the special event and the appropriate sales tax rate and filing instruction.
   (C)   Within ten (10) days of the event, each vendor needs to report and remit sales tax to the IL Department of Revenue, Springfield, IL (address listed on the coupon). (Ord. 2022-02, 1-25-2022)