HomeMy WebLinkAboutORDINANCES-1986-044-O-864/7/86
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44-0-86
AN ORDINANCE
Amending Title 3, Chapter 2 Pertaining to
Purchasing Alcoholic Liquor for
11Consumption on the Premises
f�
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
I.
j EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: That Section 3-2-14-3 of the City Code
of the City,of Evanston be and is hereby
I further amended to read as follows:
{i
j. 3-2-14-3: TAX IMPOSED: A tax is hereby imposed upon
!I the privilege of purchasing beverages
jt containing alcoholic liquor served at a lawfully licensed
i� liquor dealer in the City of Evanston for consumption on
i, the premises at a rate of five percent (5o) of the
It 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 (20) of the tax due
as compensation for services rendered in the collection
and payment of such tax.
SECTION 2: That Section 3-2-14-4 of the City Code
be'further amended to read as follows:
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 beverages containing
j 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
f lawfully 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).
SECTION 3: That Section 3-2-14-5 of the City Code
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be further amended to read as follows:
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3-2-14-5: COLLECTION OF TAX: Every person required
to collect the tart levied by this ordinance
' shall secure said tax from the consumer at the time he
collects payment for the service of beverages containing
alcoholic liquor.
SECTION 4: That Section 3-2-14-9 of the City Code
be further amended to read as follows:
44-0-86
I
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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. The books and records of the licensed
liquor dealer shall be retained for a minimum of two
(2) years.
(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 iri order to protect'
the owner's right to privacy.
SECTION 5: All ordinances or parts of ordinances
in conflict herewith are hereby repealed.
!
SECTION 6: This ordinance shall be in full force
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j and effect from and after its passage,
i
approval, and publication in the manner provided by law.
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,
Introduced: 1986.
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Adopted: X,67,�t,� � �� 1986.
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Approved: C..�/�,�lt./' 1986.
Mayor
ATTEST:
! City Clerk
I
Appro ed as to form '
i Corporation Counsel
WA