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HomeMy WebLinkAboutOrd 3837 09/15/1987ORDINANCE NO. 3837 AN ORDINANCE AMENDING ARTICLE X, FOOD AND BEVERAGE TAX, TO CHAPTER 8 OF THE MUNICIPAL CODE OF MOUNT PROPSECT BY PROVIDING FOR A PRIVILEGE TAX ON FOOD AND BEVERAGE AND ALCHOLIC LIQUOR IN THE VILLAGE OF MOUNT PROSPECT PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES THE 15th DAY OF September , 1987. Published an pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois, the 16th day of September, 1987. ORDINANCE NO. 3837 AN ORDINANCE ADDING ARTICLE X, FOOD AND BEVERAGE TAX, TO CHAPTER 8 OF THE MUNICIPAL CODE OF THE VILLAGE OF MOUNT PROSPECT BY PROVIDING FOR A TAX ON THE PURCHASE DF PREPARED FOOD AND ALCOHOLIC LIQUOR IN THE VILLAGE OF MOUNT PROSPECT, ILLINOIS WHEREAS, the Village of Mount Prospect is a home rule municipality as defined and set forth in the Constitution of the State of Illinois and by the provisions thereof is empowered to enact such legislation pertaining to its local governmental affairs as is deemed necessary in the best interest of the Village; and WHEREAS, this Ordinance is being adopted pursuant to and by the Village as a home rule municipality~ NOW, THEREFORE, BE IT ORDAINED by the President and Board of T~ustees of the Village of Mount Prospect, County of Cook, Illinois as follows: Section 1: That Chapter 8 of the Municipal Code be amended by adding thereto Article X, Food and Beverage Tax, as follows: ARTICLE X FOOD AND BEVERAGE TAX SECTION: 8.10. 1: 8.10. 2: 8.10. 3: 8.10. 4: 8.10. 5: 8.10. 6: 8.10. 7: 8.10. 8: 8.10. 9: 8.10.10: Definitions Imposition of Tax Collection of Tax by Retailer Books and Records Transmittal of Tax Collection Late Payment Penalty Transmittal of Excess Tax Collection Enforcement Penalty Effective Date 8.10. 1: DEFINITIONS: For the purposes of this Article, unless the context otherwise requires, the following words or terms shall have the meanings respectively applied to them: A. "Prepared Food" (1) "Prepared Food" means and includes any solid, liquid (including both alcoholic and non-alcoholic liquid), powder or item used or intended to be used for human internal con- sumption, whether simple, compound or mixed and which has been prepared for immediate consumption. (2) "Prepared Food" 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 purchased for consumption off the premises where it is sold, "Prepared Food" does not mean or include any food which is sold in a closed or sealed bottle, can, carton or container of the manufaeturer or wholesaler or which has not been prepared for immediate consumption. B. "Alcoholic Liquor" means any spirits, wine, beer, ale or other liquid containing more than one-half of one percent (.5%) of alcohol by volume, which is fit for beverage purposes. C. "Person" means any individual, firm or corporation, represen- tative or entity. -2- D. "Purchase at Retail" means to obtain for use or consumption in exchange for a consideration, whether in the form of money, credits, barter or any other nature, and not for resale. E. "Retailer" means a person who sells or offers for sale, for use or consumption and not for resale. F. "Prepared Food Facility" (1) "Prepared Food Facility" means any person or establishment subject to licensing pursuant to Chapter 11 of the Municipal Code of the Village of Mount Prospect which sells at retail food which has been prepared for immediate consumption and whether or not such prepared food facility use is conducted along with any other use(s) in a common premise or business establishment. (2) A "Prepared Food Facility" includes but is not limited to those establishments commonly called an inn, restaurant, eating place, drive-in restaurant, buffet, bakery, 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, tea room, deli- catessen, movie theater, mobile food or beverage or ice cream vehicle, hotel, motel, or club, or any other establishment which sells at retail food which has been prepared for immediate consumption. (3) A "Prepared Food Facility" does not include churches, public or private schools, boarding houses, day care centers, 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, or other facilities of not for profit associations or corporations. G. "Alcoholic Liquor Facility" means any establishment licensed under the provisions of Chapter 13 of the Municipal Code of the Village of Mount Prospect and that sells alcoholic liquor at retail. 8.10. 2: IMPOSITION OF TAX. Effective as of and commencing on the 1st day of November, 1987, and continuing until the further order of the Board of Trustees, a tax, in addition to any and all other taxes, is imposed upon the purchase of prepared foods and alcoholic liquor at retail at any Prepared Food Facility or Alcoholic Liquor Facility within the Village, at the rate of one percent (1%) of the purchase price of such prepared food and alcoholic liquor, the ultimate incidence of and liability for payment of which shall be borne by the purchaser thereof. -3- 8.10. 3: COLLECTION OF TAX BY RETAILER. The owner and the operator of each Prepared Food Facility and each Alcoholic 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. 8.10. 4: BOOKS AND RECORDS. The owner and the operator of each Prepared Food Facility and each Alcoholic Liquor Facility within the Village shall jointly and severally, have the duty to maintain complete and accurate books, records and accounts, showing the groas receipts for sales of prepared food and alcoholic liquor and the taxes collected each day, which shall be made available to the Village for examination and for audit by the Village upon reasonable notice and during customary business hours. 8.10. 5: TRANSMITTAL OF TAX COLLECTION. The owner and the operator of each Prepared Food Facility and each Alcoholic 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 such facility and for each such licensed premises located in the Village. Said return shall be prepared and submitted on forms prescribed by the Village. Said return shall be filed with the Village by the filing date and at the same time intervals or frequencies as the Retailers Occupation Tax Return, form RR-1-A, is due to be filed with the Illinois Department of Revenue. Said return shall also be accompanied by payment to the Village of all taxes imposed by this ordinance which are due and owing for the period covered by said return. Said return shall also be accompanied with a copy of the return filed with the Illinois Department of Revenue for sales within the Village of Mount Prospect covering the same reporting period. 8.10. 6: LATE PAYMENT PENALTY. If any tax imposed by this ordinance is not paid when due a late payment penalty equal to two percent (2%) 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. 8.10. 7: TRANSMITTAL OF EXCESS TAX COLLECTIONS. 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. 8.10. 8: ENFORCEMENT. License Suspension, Revocation. Payment and collection of said tax and any late payment penalty may be enforced by action in any court of competent jurisdiction and failure to collect, account for and pay over said tax and any late payment penalty shall be cause for suspension or revocation of any Village license issued for such Prepared Food Facility or Alcoholic Liquor Facility applicable to the premises thereof all in addition to any other penalty in this Ordinance. --4-- .10. 9: PENALTY. Any person operating a Prepared Food Facility or an Alcoholic Liquor Facility within the Village failing or omitting to pay said tax when due, or failing or omitting to collect, or to account for, or to pay over said tax and any late payment penalty, or failing to maintain or allow examination of the required records shall, in addition to any other payment or penalty provided herein or elsewhere by law or ordinance, upon conviction be fined not less than two hundred ($200.00) dollars nor more than one thousand ($1,000.00) dollars for each such offense, and each day a violation continues shall be considered a separate violation. 8.10.10: EFFECTIVE DATE. These provisions shall be in full force and effect as of November 1, 1987. Section 2: That all information received by the Village of Nount Prospect from returns filed under this Ordinance, or from any investigations conducted under this Ordinance, shall be confidential, except for official Village purposes. Section 3: That this Ordinance shall be in full force and effect from and after its passage, approval, and publication according to law. AYES: Arthur, Farley, Floros, Krause NAYS: Murauskis, Van Geem ABSENT: Wattenberg PASSED AND APPROVED THIS 15th day of September, 1987 Village' Clerk ~illage President -5-