HomeMy WebLinkAboutORDINANCES-1986-073-O-86�I 6/16/86
I` 6/18/86
6/19/86
6/19/86
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AN ORDINANCE
Amending Sections 3-2-14-1, 3-2-14-2,
13-2-14-3, and 3-2-14-5 of the City Code
j of the City of Evanston, 1979, as amended,
• Pertaining to Alcoholic Liquor
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
; COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: That Section 3-2-14-1 of the City
Code of the City of Evanston, 1979, as
amended, be and it is hereby further amended to read as
follows:
3-2-14-1: TAX ON THE PRIVILEGE OF PURCHASING
ALCOHOLIC LIQUOR: A tax at the rate I
hereinafter specified is hereby established and levied by I
the City on the privilege of purchasing alcoholic liquor
from a lawfully licensed liquor dealer.
SECTION 2: That Section 3-2-14-2 of the City
Code of the City of Evanston be and it is
hereby further amended to read as follows:
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 a denatured
alcohol produced in accordance with
Acts of: Congress and regulations
promulgated thereunder, nor to any
liquid or solid containing one-half of
one percent (0.5%), 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 of alcoholic
liquor.
PERSON: The term "person" shall mean any
natural person, receiver,
administrator, executor, conservator,
assignee, trust in perpetuity, trust,
estate, firm, co -partnership, joint
venture, club, company, business
trust, domestic or foreign
corporation, association, syndicate,
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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
imposing a penalty, the term as
applied to associations shall mean
that the owners or part-owners
thereof, and as applied to,
corporations, the officers thereof.
SECTION 3: That Section 13-2-14-3 of the City
Code of the City of Evanston be and it is
hereby further amended to read as follows:
13-2-14-3: TAX IMPOSED: A tax is hereby levied
and imposed upon the privilege of
purchasing_ beverages containing alcoholic liquor at a
lawfully licensed liquor dealer in the -City of Evanston
for consumption on or off 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.
SECTION 4: That Section 3-2-14-4 of the City Code
be further amended to read as follows:
3-2-14-4: LIABILITY FOR PAYMENT:
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(A) The ultimate incidence of and liability for payment I
of said tax shall be borne by the person who seeks
the privilege of purchasing beverages containing
alcoholic liquor 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 andall other taxes and charges. It shall be the
duty of the owner, operator or manager of every
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 5: That Section 3-2-14-5 of the City
Code of .the City of Evanston be and it is
hereby further amended to read as follows:
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 sale of beverages containing
alcoholic liquor.
SECTION 5: All ordinances or parts of ordinances
in conflict herewith are hereby repealed.
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SECTION 6: This ordinance shall be in full force
and effect from and after its passage,
approval, and publication in the manner provided by law.
•�. Introduced: �...P v� J , 1986.
Adopted: / e-7u? _� 1986.
Appro d: ,. ► 1986.
(� Mayor
ATTEST:
City Clerk
App ved as to f m:
i
Corporation Counsel
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