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Home My WebLink AboutORDINANCES-1986-026-O-86e 2/14/86 2/18/86 3/7/86 • AN .ORDINANCE Establishing a Tax Upon the Privilege of Purchasing Alcoholic Liquor for Consumption on the Premises WHEREAS, the City of Evanston is a home rule unit of government and as such is authorized by the Illinois Constitution of 1970 to enact legislation pertaining to its business and affairs; and WHEREAS, the City of Evanston, pursuant to its home rule powers has.determined that it is in the best interests of, the City to establish a tax upon'the privilege of purchasing alcoholic liquor for consumption on the premises; NOW, THEREFORE, BE IT ORDAINED BY CITY OF COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That Title 3, Chapter 2 is hereby amended by adding the following: 3-2-14-1: TAX ON THE PRIVILEGE OF PURCHASING ALCOHOLIC LIQUOR ON THE PREMISES: A tax at the rate hereinafter specified is hereby established and levied by the City on the privilege of purchasing alcoholic liquor from a lawfully licensed liquor dealer for consumption on the premises. 3-2-14-2: DEFINITIONS: For the purpose of this paragraph whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this subsection: ALCOHOLIC LIQUOR: Any alcohol, spirits, wine and beer, and every liquid or solid, patented or not, containing alcohol, spirits, wine or beer, and capable of being consumed as a beverage by a human being. The provisions of this Chapter shall not apply to alcohol used in the manufacture of denatured alcohol produced in accordance with Acts of Congress and regulations pro- mulgated thereunder, nor to any liquid or solid containing one- half of one percent (0.5o), or less, of alcohol by volume. LICENSED LIQUOR Any dealer issued a license pursuant DEALER: to Section 3-5-6 of the City Code of the City of Evanston which provides for the sale and con- NE1. Ma W. • U sumption of alcoholic liquors or wine and beer on the premises.i' PERSON: The term "person" shall mean any natural person, receiver, admini- strator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, co -partner- ship, joint venture, club, company, business trust, domestic or foreign corporation, associa- tion, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise, whenever the term "person" is used in any clause prescribing and im- posing a penalty, the term as applied to associations shall mean that the. owners or part-owners thereof, and as applied to corpora- tions, the.officers thereof. 13-2-14-3: TAX IMPOSED: A taxis hereby levied and imposed upon the privilege of purchasing alcoholic liquor served at a lawfully licensed liquor dealer in the City of Evanston for consumption on the premises at a rate of five percent ,(5%) of the purchase price, exclusive of any other tax charged for such alcoholic liquor. However, the dealer may retain an amount of money equal to two percent (2%) of the tax due as compensation for services rendered in the collection and payment of such tax. 3-2-14-4: LIABILITY FOR PAYMENT: (A) The ultimate incidence of and liability for payment of said tax shall be borne by the person who seeks the privilege of purchasing alcoholic liquor served at such lawfully licensed liquor dealer, said person hereinafter referred to as "consumer." (B) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, operator or manager of every lawfuly licensed liquor dealer to secure said tax from the consumer and pay over to the City of Evanston said tax under the rules and regulations prescribed by the City Manager and as otherwise provided in this Section (3-2-14-4). 3-2-14-5: COLLECTION OF TAX: Every person required to collect the tax levied by this ordinance shall secure said tax from the consumer at the time he collects payment for the service of alcoholic liquor. The amount due under the tax provided in this section shall be stated separately on the invoice receipt or other statement or memorandum of the payment given to the consumer at the time of payment. 3-2-14-6: RULES AND REGULATIONS: The City Manager of the City of Evanston may • promulgate rules and regulations not inconsistent with the provisions of this Section concerning the enforcement and application of this Section. The term "rules and regulations" includes, but is not limited to, a case by case determination whether or not the tax imposed by this Section applies. -2- r� 3-2-14-7: FILING OF RETURN: The owner or ownersof each lawfully licensed liquor dealer within the City of Evanston shall file tax returns showing tax receipts received during each month period on forms prescribed by the City Manager. The returns shall' .be due on or before the 30th day of the calendar month succeeding the end of the monthly filing period. At the time of filing said returns, the owner shall pay to the • City of Evanston all taxes due for the period to which the tax return applies. 3-2-14-8: FAILURE TO PAY TAX:. If for any reason any tax is not paid when due, a penalty at the rate of two (2) percent per month on the amount of tax which remains unpaid shall be added and collected. Whenever any person shall fail to pay any tax as herein provided, the Corporation Counsel, upon the request of the City Manager, shall bring or cause to be brought an action to enforce the payment of said tax on behalf of the City of Evanston in any Court of competent jurisdiction. 3-2-14-9: RECORDS: (A) Every owner, manager or operator of a lawfully licensed liquor dealer in the City of Evanston shall keep books and records which at a minimum include a daily sheet showing: 1. The amount of taxable receipts within the 24 hour period; and 2. The actual tax receipts collected for the tax imposed under 3-2-14 for the date in question. (B) The City Manager or his delegate shall at all reasonable times have full access to said books and records. (C) The financial records of any lawfully licensed liquor dealer submitted pursuant to this Section or any rule, and regulation promulgated thereunder shall not be available for public inspection in order to protect the owner's right to privacy. 3-2-14-10: SUSPENSION OR REVOCATION OF LICENSE FOR•FAILURE TO PAY TAX: HEARING: In addition to other penalties authorized by this action, the local Liquor Control Commission may revoke or suspend any license issued by him if he determines the licensee has failed to comply with the duties imposed under this Section. However, no such license shall be so revoked or suspended except after a public hearing by the local Liquor Control Commissioner with a three-day written notice to the licensee affording the licensee an opportunity to appear and defend. This hearing will be held pursuant to the rules, regulations and authority " provided the Liquor Control Commissioner pursuant to Title 3, Chapter 5 of the Code of the City of Evanston. The suspension or revocation of the liquor license shall not release or discharge the owner, manager or operator of the lawfully licensed liquor dealer from his civil liability }i for payment of the tax nor for prosecution of said • offense. 3-2-14711: PROCEEDS TO BE PAID INTO CITY TREASURY: All proceeds resulting from the imposition of the tax under Section (3-2-14), including penalties, shall be paid into the treasury of the City of Evanston and shall be credited -to and deposited in the General Fund E of the City. i 3-2-14-12: PENALTY: Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any of the provisions of this Section, except when otherwise°specifically provided, upon conviction thereof, shall be punished by a fine of not less than five hundred dollars ($500.00). Each day of violation shall constitute a separate and distinct offense. SECTION 2: This Ordinance, and every provision thereof, shall be considered separable; and the invalidity of any section, clause, paragraph, sentence or provision of the Ordinance shall not affect the validity of any other portion of this Ordinance. SECTION 3: All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 4: This ordinance shall be in full force and effect from and after May 1, 1986. Introduced iAdopted: '�qA,' ATTEST: City Clerk Appr ved as to fj-rm: C Corporation Counsel 1986. , 1986. Approved •c"-- . J -S 1986. Mayor -4-