A.   Definitions: As used in this section, unless the context otherwise requires, the following terms shall be defined as hereinafter set forth:
   ALCOHOLIC BEVERAGE: A beverage that contains alcohol.
   DIRECTOR: The Director of Finance of the City.
   RESTAURANT/BAR: A business that provides for on premises consumption of food or alcoholic beverages.
   SALE AT RETAIL: Sale at retail as that term is defined in the Illinois Retailers' Occupation Tax Act, as amended, 35 Illinois Compiled Statutes 120/1 et seq.
   B.   Tax Imposed: A tax is hereby imposed upon the food prepared for immediate consumption and on alcoholic beverages sold by a restaurant/bar in the City, which provides for on premises consumption of said food or alcohol. The rate of the tax shall be 1.50 percent of the selling price of all food and alcoholic beverages sold at retail by the restaurant/bar. The tax imposed by this section shall be upon the consumer and shall be in addition to any other taxes upon the selling price of food and alcoholic beverages sold at retail that may be permitted by law.
   C.   Exemptions:
      1.   Sales of food and alcoholic beverages that may not be taxed under applicable law, if any, shall be exempt from the tax imposed by this section.
      2.   Sales of food and alcoholic beverages by governmental agencies, religious, educational or charitable not for profit organizations shall be exempt from the tax imposed by this section.
   D.   Tax Payments And Returns: Each restaurant/bar shall collect and shall pay or remit the tax imposed by this section to the Director of Finance. Tax returns shall be filed with the Director on a monthly basis on or before the final business day of each month with respect to sales occurring during the prior month.
   E.   Rules And Regulations: The Director is authorized to adopt, promulgate and enforce rules and regulations pertaining to the administration and enforcement of this section.
   F.   Books And Records: Every person required to pay or remit the tax to the Director shall keep accurate and complete books and records of its business or activity, including original source documents, such as purchase orders, invoices and receipts, and other documents listing, summarizing or pertaining to the transactions that gave rise, or may have given rise, to the tax liability or exemption that may be claimed. All such books, records and accounts shall be available for inspection by the Director or his designee at all reasonable times during business hours of the day.
   G.   Delinquent Payment: If for any reason any tax is not paid when due, a penalty at the rate of one and one-half percent (11/2%) per calendar month, or portion thereof, from the day of delinquency shall be added and collected.
   H.   Collection: Whenever any person shall fail to pay any tax as herein provided, the City Attorney shall, upon the request of the City Finance Director, bring or cause to be brought an action to enforce the payment of said tax on behalf of the City in any court of competent jurisdiction.
   I.   Penalty: Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or opposing the enforcement of any provision of this section shall, upon conviction thereof, be fined not less than seventy five dollars ($75.00) nor more than seven hundred fifty dollars ($750.00) and, in addition, shall be liable in a civil action for the amount of the tax due plus any penalties. A separate offense shall be determined to have been committed each day during which or on which the violation occurs or continues. (Ord. 2541, 9-21-2009)