2016-38 AMENDING CITY CODE - CHAPTER 51.2 SECTIONS 6 AND 7 - FOOD AND BEVERAGE TAX

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ORDINANCE NO. 2016-38 ORDINANCE AMENDING CITY CODE - CHAPTER 51.2 SECTIONS 6 and 7 - - FOOD AND BEVERAGE TAX - BE IT ORDAINED, BY THE CITY COUNCIL OF THE CITY OF DECATUR, ILLINOIS: Section 1. That Chapter 51.2 Sections 6 and 7 of the City Code of the City of Decatur, Illinois, be, and the same is hereby modified and amended so that said Chapter 51.2 Sections 6 through 7 as so modified and amended, shall provide as follows: 6. MONTHLY RETURNS. (a) A sworn monthly return shall be filed with the Finance Department of the City no later than the twentieth day of the calendar month next succeeding the month for which the return is made, a sum of money equal to the amount of food and beverage tax owing for the preceding month, accompanied by a sworn monthly return in a format prescribed by the Finance Director containing such information as the Finance Director may reasonably require including, but not limited to all receipts from taxable purchase of food and beverage and the tax collected for such. (b) Any person filing a timely return pursuant to this Section may retain One and Three quarters (1.75) percent of the tax they collect to be remitted with that return. This retention is allowed for the purpose of compensating for the costs incurred in complying with the duties and obligations set forth under this Chapter. If the return is not timely filed, no retention shall be allowed. 7. DELINQUENCY. If for any reason any tax is not paid when due, a penalty at the rate of ten percent (10%) per thirty (30) day period, or portion thereof, from the day of delinquency shall be added thereto and paid. PRESENTED, PASSED, APPROVED AND RECORDED this 20th day of June, 2016. � �' � LIE MOORE-WOLFE, MAY R