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2007-062ORDINANCE 2007- 62 AN ORDINANCE ADDING CHAPTER 3.48, PREPARED FOOD AND BEVERAGE TAX, OF THE MUNICIPAL CODE OF THE VILLAGE OF BUFFALO GROVE WHEREAS, the Village of Buffalo Grove is a Home Rule municipality pursuant to the Illinois Constitution of 1970; and WHEREAS, 65 ILCS 5/8 -11 -6a (6) of State of Illinois Compiled Statutes authorizes the Village of Buffalo Grove to impose, pursuant to its home rule authority, a tax on food prepared for immediate consumption and on alcoholic beverages sold by a business which provides for on premise consumption of said food or alcoholic beverages; and WHEREAS, 65 ILCS 5/8 -11 -1 and 65 ILCS 5/8 -11 -5 of State of Illinois Compiled Statutes authorizes the Village of Buffalo Grove to impose, pursuant to its home rule authority, a tax on alcoholic beverages, soft drinks and food that has been prepared for immediate consumption; and WHEREAS, since fiscal diversification to expand the revenue base is in the best interests of the Village, and the provision for a Food and Beverage Tax provides for such diversification: and WHEREAS, the Village is empowered to enact legislation pertaining to its local government affairs as is deemed necessary in the best interests of the Village. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, the following: Section 1. The foregoing recitals are hereby adopted and incorporated into and made a part of this Ordinance as if fully set forth herein. Section 2. There is hereby added Chapter 3.48, Prepared Food and Beverage Tax, to the Village of Buffalo Grove Municipal Code which is to read as follows: Section 3.4 8.010 Section 3.48.020 Section 3.48.030 Section 3.48.040 Section 3.48.050 Section 3.48.060 Section 3.48.070 Section 3.48.080 Section 3.48.090 CHAPTER 3.48 PREPARED FOOD AND BEVERAGE TAX Definitions Tax Imposed Collection of Tax by Retailer Books and Records Transmittal of Tax Collection Late Payment Penalty Transmittal of Excess Tax Collections Enforcement- License Suspension- Revocation Penalty 3.48.010. Definitions. For the purpose of this Chapter, unless the context otherwise requires, the following words or terms shall have the meanings respectively applied to them: A. "Alcoholic Liquor" means any alcohol, spirits, wine or beer as regulated in Chapter 5.20 of the Municipal Code, which is sold at retail either for consumption on the premises where sold or is sold in its original package for consumption off the premises. B. "Liquor Facility" means any establishment licensed under the provisions of Chapter 5.20 of the Municipal Code. C. "Municipal Code" means the Village of Buffalo Grove Municipal Code. D. 'Prepared Food Facility" means establishments subject to the licensing requirements of Chapter 5.04 of the Municipal Code and includes any place at which food items are served and/or prepared where said food items are intended to be, or are permitted to be, consumed on the premises, 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, tea room, delicatessen, movie theater, mobile food or beverage or ice cream vehicle, hotel, motel or club. Where a facility is only partially intended to permit on -site consumption of food (such as grocery store with a prepared food service area), only that portion of the facility selling prepared food shall be considered a Prepared Food Facility. 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, coin operated automatic food item dispensing machines, confectionary stores, and facilities of not - for - profit associations or corporations. E. 'Prepared Food" means and includes any solid, semi- solid, or liquid (including both alcoholic and non- alcoholic liquid), powder, or other food substance used or intended to be used for human internal consumption and which has been prepared for immediate consumption. F. 'Purchase at Retail' means to obtain for use or consumption in exchange for a consideration, whether in the form of money, credits, barter of any other nature, and not for resale. G. 'Retailer" means any person who sells or offers for sale, prepared food and/or liquor for use or consumption and not for resale. H. "Village" means the Village of Buffalo Grove, Cook and Lake Counties, Illinois. 3.48.020. Tax Imposed. Commencing on the first day of January, 2008, a tax, in addition to any and all other taxes, is imposed upon the purchase of Prepared Food and Alcoholic Liquor at retail at any Prepared Food Facility or Liquor Facility within the Village, at a rate of one percent (1 %) of the purchase price of such Prepared Food and Alcoholic Liquor, the ultimate incidence of any liability for payment of which shall be borne by the purchaser thereof. 3.48.030. Collection of Tax by Retailer. The owner and operator of each Prepared Food Facility and each Liquor Facility within the Village shall jointly and severally have the duty to collect and account for said tax from each purchase at the time consideration for such purchase is paid. 3.48.040. Books and Records. The owner and operator of each Prepared Food Facility and each 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 sale of Prepared Food and 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. 3.48.050. Transmittal of Tax Collection. The owner and operator of each Prepared Food Facility and each Liquor Facility within the Village shall jointly and severally have the duty to cause to be filed, a sworn return with the Village's Director of Finance for each Prepared Food Facility and/or Liquor 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 by 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 by payment to the Village of all taxes imposed by this chapter which are due and owing for the period covered by said return, except that two (2)% of the amount due may be deducted if payment is made in a timely manner. Said return shall also be accompanied with a copy of the return filed with the Illinois Department of Revenue covering the same reporting period. 3.48 060. Late Payment Penalty. If any tax imposed under this Chapter is not paid when due, a late payment penalty equal to five (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. 3.48.070. 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. 3.48.080. 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 Liquor Facility applicable to the premises thereof, as regulated in either Chapter 5.04 or 5.20 of the Municipal Code, all in addition to any other penalty in this Chapter. 3.48.090. Penalty. Any owner or operator of a Prepared Food Facility or a Liquor Facility within the Village found guilty of violating, disobeying, omitting, neglecting or refusing to comply with any of the provisions of this Chapter shall be punished, upon convictions thereof, by a fine of not less than two hundred dollars ($200.00) nor more than five hundred dollars ($500.00) for the first offense, and not less than five hundred dollars ($500.00) nor more than one thousand dollars ($1000.00) for the second and each subsequent offense in any one hundred and eighty (180) day period. A separate and distinct offense shall be deemed committed each day upon which said violation shall continue. Section 3. This ordinance shall be in full force and effect from and after its passage, approval and publication . This ordinance shall be published in pamphlet form and will be effective as of January 1, 2008. AYES: 5 — Braiman, Glover, Berman, Trilling, Rubin 0 — None ABSENT: 1 — Kahn PASSED: October 15 2007APPROVED: October 15 12007. PUBLISHED: October 16 2007. APPROVED: ATTEST:11 VilagePresident Villtage Jerk F:\RZ\Ch.3.48 Prepared Food and Beverage Tax \10- 08- 2007.doc STATE OF ILLINOIS) ss. COUNTY OF COOK ) CERTIFICATE I, Janet M. Sirabian, certify that I am the duly elected and acting Village Clerk of the Village of Buffalo Grove, Cook and Lake Counties, Illinois. I further certify that on October 15, 2007, the Corporate Authorities of the Village passed and approved Ordinance No. 2007 -62 entitled: AN ORDINANCE ADDING CHAPTER 3048, PREPARED FOOD AND BEVERAGE TAX, OF THE BUFFALO GROVE MUNICIPAL CODE provided by its terms that it should be published in pamphlet form. The pamphlet form of Ordinance No. 2007 -62, including the Ordinance and a sheet thereof, was prepared, and a copy of such Ordinance was posted in and at the Village Hall commencing on October 15, 2007 and continuing for at least ten days thereafter. Copies of such Ordinance were also available for public inspection upon request in the Office of Village Clerk. Dated at Buffalo Grove, Illinois, this 16th day of October, 2007. Village 194erk By ORDINANCE 2007- 62 AN ORDINANCE ADDING CHAPTER 3.48, PREPARED FOOD AND BEVERAGE TAX, OF THE MUNICIPAL CODE OF THE VILLAGE OF BUFFALO GROVE WHEREAS, the Village of Buffalo Grove is a Home Rule municipality pursuant to the Illinois Constitution of 1970; and WHEREAS, 65 ILCS 5/8 -11 -6a (6) of State of Illinois Compiled Statutes authorizes the Village of Buffalo Grove to impose, pursuant to its home rule authority, a tax on food prepared for immediate consumption and on alcoholic beverages sold by a business which provides for on premise consumption of said food or alcoholic beverages; and WHEREAS, 65 ILCS 5/8 -11 -1 and 65 ILCS 5/8 -11 -5 of State of Illinois Compiled Statutes authorizes the Village of Buffalo Grove to impose, pursuant to its home rule authority, a tax on alcoholic beverages, soft drinks and food that has been prepared for immediate consumption; and WHEREAS, since fiscal diversification to expand the revenue base is in the best interests of the Village, and the provision for a Food and Beverage Tax provides for such diversification: and WHEREAS, the Village is empowered to enact legislation pertaining to its local government affairs as is deemed necessary in the best interests of the Village. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, the following: Section 1. The foregoing recitals are hereby adopted and incorporated into and made a part of this Ordinance as if fully set forth herein. Section 2. There is hereby added Chapter 3.48, Prepared Food and Beverage Tax, to the Village of Buffalo Grove Municipal Code which is to read as follows: Section 3.48.010 Section 3.48.020 Section 3.48.030 Section 3.48.040 Section 3.48.050 Section 3.48.060 Section 3.48.070 Section 3.48.080 Section 3.48.090 CHAPTER 3.48 PREPARED FOOD AND BEVERAGE TAX Definitions Tax Imposed Collection of Tax by Retailer Books and Records Transmittal of Tax Collection Late Payment Penalty Transmittal of Excess Tax Collections Enforcement- License Suspension- Revocation Penalty 3.48.010. Definitions. For the purpose of this Chapter, unless the context otherwise requires, the following words or terms shall have the meanings respectively applied to them: A. "Alcoholic Liquor" means any alcohol, spirits, wine or beer as regulated in Chapter 5.20 of the Municipal Code, which is sold at retail either for consumption on the premises where sold or is sold in its original package for consumption off the premises. B. "Liquor Facility" means any establishment licensed under the provisions of Chapter 5.20 of the Municipal Code. C. "Municipal Code" means the Village of Buffalo Grove Municipal Code. D. "Prepared Food Facility" means establishments subject to the licensing requirements of Chapter 5.04 of the Municipal Code and includes any place at which food items are served and/or prepared where said food items are intended to be, or are permitted to be, consumed on the premises, 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, tea room, delicatessen, movie theater, mobile food or beverage or ice cream vehicle, hotel, motel or club. Where a facility is only partially intended to permit on -site consumption of food (such as grocery store with a prepared food service area), only that portion of the facility selling prepared food shall be considered a Prepared Food Facility. 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, coin operated automatic food item dispensing machines, confectionary stores, and facilities of not - for -profit associations or corporations. E. "Prepared Food" means and includes any solid, semi- solid, or liquid (including both alcoholic and non- alcoholic liquid), powder, or other food substance used or intended to be used for human internal consumption and which has been prepared for immediate consumption. F. "Purchase at Retail" means to obtain for use or consumption in exchange for a consideration, whether in the form of money, credits, barter of any other nature, and not for resale. G. "Retailer" means any person who sells or offers for sale, prepared food and/or liquor for use or consumption and not for resale. H. "Village" means the Village of Buffalo Grove, Cook and Lake Counties, Illinois. 3.48.020. Tax Imposed. Commencing on the first day of January, 2008, a tax, in addition to any and all other taxes, is imposed upon the purchase of Prepared Food and Alcoholic Liquor at retail at any Prepared Food Facility or Liquor Facility within the Village, at a rate of one percent (1 %) of the purchase price of such Prepared Food and Alcoholic Liquor, the ultimate incidence of any liability for payment of which shall be bome by the purchaser thereof. 3.48.030. Collection of Tax by Retailer. The owner and operator of each Prepared Food Facility and each Liquor Facility within the Village shall jointly and severally have the duty to collect and account for said tax from each purchase at the time consideration for such purchase is paid. 3.48.040. Books and Records. The owner and operator of each Prepared Food Facility and each 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 sale of Prepared Food and 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. 3.48.050. Transmittal of Tax Collection. The owner and operator of each Prepared Food Facility and each Liquor Facility within the Village shall jointly and severally have the duty to cause to be filed, a sworn return with the Village's Director of Finance for each Prepared Food Facility and/or Liquor 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 by 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 by payment to the Village of all taxes imposed by this chapter which are due and owing for the period covered by said return, except that two (2)% of the amount due may be deducted if payment is made in a timely manner. Said return shall also be accompanied with a copy of the return filed with the Illinois Department of Revenue covering the same reporting period. Is 3.48.060. Late Payment Penalty. If any tax imposed under this Chapter is not paid when due, a late payment penalty equal to five (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. 3.48.070. 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. 3.48.080. 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 Liquor Facility applicable to the premises thereof, as regulated in either Chapter 5.04 or 5.20 of the Municipal Code, all in addition to any other penalty in this Chapter. 3.48.090. Penalty. Any owner or operator of a Prepared Food Facility or a Liquor Facility within the Village found guilty of violating, disobeying, omitting, neglecting or refusing to comply with any of the provisions of this Chapter shall be punished, upon convictions thereof, by a fine of not less than two hundred dollars ($200.00) nor more than five hundred dollars ($500.00) for the first offense, and not less than five hundred dollars ($500.00) nor more than one thousand dollars ($1000.00) for the second and each subsequent offense in any one hundred and eighty (180) day period. A separate and distinct offense shall be deemed committed each day upon which said violation shall continue. Section 3. This ordinance shall be in full force and effect from and after its passage, approval and publication . This ordinance shall be published in pamphlet form and will be effective as of January 1, 2008. AYES: S — Braiman, Glover, Berman, Trilling, Rubin 0 — None ABSENT: 1 — Kahn PASSED: October 15 , 2007 APPROVED: October 15 12007, PUBLISHED: October 16 2007. APPROVED: ATTEST: Tyl Vil age President Vill Jerk F:\RZ\Ch.3.48 Prepared Food and Beverage Tax110- 08- 2007.doc