[Added 4-20-2021 by Ord.
No. 2021-3521]
The following words, terms and phrases, when used in this Article 22, have the meanings ascribed to them in this Section 8-22-1, except where the context clearly indicates a different meaning:
Has the meaning set forth in Section 10-2-1 of this Code.
A tax is hereby imposed on the sale at retail in the Village
of alcoholic liquor in original packages or containers, for consumption
off the premises, at the rate of 2% of the retail purchase price of
such alcoholic liquor. The ultimate incidence and liability for payment
of such tax will be borne by the seller of the alcoholic liquor.
On or before the last day of each month, each person upon which the tax set forth in Section 8-22-2 is imposed must cause a sworn tax return to be filed with the Finance Director, showing gross receipts received from the sale of alcoholic liquor in original packages or containers during the preceding calendar month, which return must be made upon forms prescribed by the Finance Director. At the time of filing said tax return, the person must pay or cause to be paid to the Finance Director all taxes due for the period for which the tax return applies.
Each person upon which the tax set forth in Section 8-22-2 is imposed must register with the Village on forms provided by the Finance Director. Each such person will have the duty to maintain complete and accurate books, records, and accounts, showing the gross receipts from the sale of the packaged alcoholic beverages covered by this article and the taxes collected from the purchaser. Such books, records, and accounts must be made available to the Finance Director, or his or her designee, for examination and audit upon reasonable notice and during customary business hours.
All proceeds resulting from the imposition of the tax under this Article 22, including interest and penalties, are to be paid into the treasury of the Village and are to be credited to and deposited in the general fund of the Village.
(A)
If for any reason any tax is not paid when due, interest at the rate
of 2% per month on the amount of tax which remains unpaid will be
added and collected. Whenever any person fails to pay any tax as provided
by this article, upon the request of the Finance Director and at the
direction of the Board of Trustees, the Village Attorney may bring
or cause to be brought an action to enforce the payment of said tax
on behalf of the Village in any court of competent jurisdiction.
