The following words, terms and phrases, when used in this Article 21, shall have the meanings ascribed to them in this Section 8-21-1, except where the context clearly indicates a different meaning:
Shall have the meaning set forth in Section 10-2-1 of this Code
Any and all material or commodities, whether solid, semisolid,
or liquid (including both alcoholic and nonalcoholic liquid) used
or intended to be used for human consumption, for enjoyment or nourishment
of the human body. Such food or beverage may be purchased for consumption
within or upon the premises where it is sold, or it may be purchased
for consumption off the premises. However, with respect to food and/or
beverages purchased for consumption off the premises where same are
sold, "food and/or beverage" does not include any food and/or beverage
which is sold in a closed or sealed bottle, can, carton or container
of the manufacturer or wholesaler, or which has not been prepared
for immediate consumption.
To obtain food, beverages and/or alcoholic liquor for immediate
use or consumption in exchange for a consideration, whether in the
form of money, credits, barter or any other nature, and not for resale.
Includes any place at which food, beverages and/or alcoholic
liquor are served and/or prepared for immediate consumption by a retailer
that provides for on-premises consumption of said food, beverages
and/or alcoholic liquor, including, but not limited to, those establishments
commonly called an inn, restaurant, eating place, drive-in restaurant,
bakery, buffet, cafeteria, cafe, lunch counter, fast-food outlet,
catering service, coffee shop, diner, sandwich shop, soda fountain,
tavern, bar, cocktail lounge, soft drink parlor, ice cream parlor,
tearoom, delicatessen, movie theater, hotel, motel or club. Where
a facility is only partially intended to permit on-site consumption
of food (such as a grocery store with a prepared food service area),
only that portion of the facility selling prepared food shall be considered
a retail food facility.
A person who sells or offers for sale food, beverages and/or
alcoholic liquor for use or consumption and not for resale. "Retailer"
includes an individual, corporation, or partnership, or an officer
or employee of any corporation (including a dissolved corporation),
or a member or employee of any partnership or limited liability company,
who sells or offers for sale food, beverages and alcoholic liquor
for use or consumption and not for resale.
Any establishment licensed under Chapter 10 of this Code with respect to the sale of alcoholic liquor where the alcoholic liquor sold is intended to be consumed on the premises.
[Amended 4-20-2021 by Ord. No. 2021-3522[1]]
A tax, in addition to any and all other taxes, is hereby levied
and imposed upon the privilege of the retail purchase of alcoholic
liquor, food or beverages at any retail food facility or retail liquor
facility, as herein defined, within the Village, at the rate of 2%
of the purchase price of such alcoholic liquor, food or beverage,
the ultimate incidence of and liability for payment of which shall
be borne by the purchaser thereof.
[1]
Editor's Note: This ordinance is effective 6-1-2021.
The owner and the operator of each retail food facility and
each retail liquor facility within the Village shall jointly and severally
have the duty to collect and account for said tax from each purchaser
at the time that the consideration for such purchase is paid.
The owner and the operator of each retail food facility and
each retail liquor facility within the Village shall jointly and severally
have the duty to maintain complete and accurate books, records and
accounts, showing the gross receipts for sales of food and beverage
and alcoholic liquor, as well as the taxes collected each day. Such
books, records and accounts shall be made available in the Village
for examination and audit upon reasonable notice and during customary
business hours.
The owner and the operator of each retail food facility and each retail liquor facility within the Village shall jointly and severally have the duty to cause to be filed a sworn return with the Finance Director for each retail food facility located in the Village. Said return shall be prepared and submitted on forms prescribed by the Village. Said return shall be filed by the filing date or postmarked on the filing date (either of which shall constitute timely payment), and at the same time intervals and frequencies as the retailers' occupational tax return, Form ST-1, is due to be filed with the Illinois Department of Revenue. Said return shall also be accompanied with a copy of the return filed with the Illinois Department of Revenue covering the same reporting period. Said return shall also be accompanied by payment to the Village of all taxes imposed by this Article 21 which are due and owing for the period covered by said return; provided, however, that the dealer may retain an amount of money equal to 1% of the tax due as compensation for services rendered in the collection and payment of such tax. Payment of the tax imposed herein shall be made to the Finance Director.
In the event the owner and the operator of any retail food facility
or retail liquor facility within the Village which has made payment
of any food and beverage tax to the Village and believes that said
payment was in excess of what was legally required to be paid, that
party shall have a period of one year from the date of payment to
amend its food and beverage tax returns. Upon confirmation of overpayment,
the Village shall process said amendment and repay any excess amount
paid to the Village for any fees collected within one year of the
request being made.
If any tax imposed by this Article 21 is not paid in full over to the Village when due, a late payment penalty equal to 5% of the unpaid tax shall be added for each month, or any portion thereof, that such tax remains unpaid, and the total of such late payment penalty shall be paid along with the tax imposed hereby. If any filing required herein is not made when required, a late filing penalty of 5% of the unpaid tax then due shall be added for each month, or any portion thereof, that such filing is delayed. The tax herein required to be collected by any owner and the operator of each retail food facility and each retail liquor facility, and any related penalties, shall constitute a debt owed by such entity to the Village. In addition to all other available remedies, the Village may bring a civil action to collect any unpaid tax or penalty.
If any person collects an amount upon a sale not subject to
the tax imposed hereby, but which amount is purported to be the collection
of said tax, or if a person collects an amount upon a sale greater
than the amount of the tax so imposed herein and does not for any
reason return the same to the purchaser who paid the same before filing
the return for the period in which such occurred, said person shall
account for and pay over those amounts to the Village along with the
tax properly collected.
Each and every owner and operator of any retail food facility and retail liquor facility within the Village shall designate an individual, either by name or job title, to receive any written communication from the Village regarding the tax herein imposed. Each person so designated shall be employed at a facility located within the Village, and, for purposes of this Section 8-21-8, may be referred to as "agent." Each owner and operator of each facility may additionally designate an individual, either by name or job title, outside of the corporate limits of the Village, to receive the same information or inquiries provided to the person so designated within the Village. It shall be the obligation of each owner or operator of the facility to notify the Village in writing, via certified mail, of any change of person so designated within 10 days of such change.
This tax shall not be applied to coin-operated automatic food
item dispensing machines, confectionery stores, wholesalers, churches,
public or private schools, mobile food or beverage vehicles, boardinghouses,
hospitals, day-care centers, employee cafeterias, nursing homes, retirement
centers or similar residential care facilities or programs for the
central preparation of meals to be delivered and consumed at private
residences of invalids or the elderly and other facilities of not
for profit associations or corporations.
This tax shall not be applied to food and beverages sold by
vendors at the Lincolnwood Farmers' Market, Lincolnwood Fest or Lincolnwood
Concerts in the Park.
This tax shall not be applied to the sale or purchase of undispensed
soft drinks, meaning any complete, finished, ready to use, nonalcoholic
drink, whether carbonated or not, including, but not limited to, soda
water, cola, fruit juice, vegetable juice, carbonated water, and all
other preparations commonly known as "soft drinks" of whatever kind
or description that are contained in any closed or sealed bottle,
can, carton or container, regardless of size. "Soft drinks," as defined
herein, does not include coffee, tea, noncarbonated water, infant
formula, milk or milk products as defined in the Grade A Pasteurized
Milk and Milk Products Act, 410 ILCS 635/1 et seq., or drinks containing
5% or more natural fruit or vegetable juice.
In addition to any other penalty, any owner and operator of any retail food facility and retail liquor facility, or other person violating any provision of this Article 21 shall be fined not in an amount set forth in the Annual Fee Resolution for the first offense and in an amount set forth in the Annual Fee Resolution for the second and each subsequent offense in any one-hundred-eighty-day period.[1] Each failure to collect the tax imposed hereby and each failure to pay such tax over to the Village shall constitute a separate violation of this Article 21. It shall be deemed a violation of this Article 21 for any person knowingly to furnish false or inaccurate information as required herein. A separate and distinct offense shall be regarded as committed each day upon which such person shall continue any such violation or permit any such violation to exist after notification thereof.
Criminal prosecutions pursuant to this Article 21 shall in no way bar the right of the Village to institute civil proceedings to recover delinquent taxes, interest and penalties due and owing as well as costs incurred for such proceedings.
