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81-34 ESTABLISHING PRIVILEGE TAX ON PURCHASE OF FOOD AND BEVERAGE
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81-34 ESTABLISHING PRIVILEGE TAX ON PURCHASE OF FOOD AND BEVERAGE
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9/16/2016 11:05:32 AM
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9/16/2016 11:05:32 AM
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Resolution/Ordinance
Res Ord Num
81-34
Res Ord Title
ESTABLISHING PRIVILEGE TAX ON PURCHASE OF FOOD AND BEVERAGE
Approved Date
4/27/1981
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. '��=J .��` ' � � 3 , Mit�OfQ1�' <br /> � � � 7_ � � <br /> ► � � <br /> ORDINANCE NO . ��-�� <br /> ORDINANCE ESTABLISHING PRIVILEGE TAX <br /> ON PURCHASE OF FOOD AND BEVERAGE <br /> BE IT ORDAINED BY THE COUNCIL OF THE CITY OF DECATUR, <br /> ILLINOIS : <br /> Section l . As used in this Ordinance, unless the context <br /> otherwise requires : <br /> (1) "Alcoholic Liquor" means any alcohol , spirits , I� <br /> wine or beer, and every liquid or sol�d containing more than � <br /> ' one-half percent by volume of alcohol , spirits , wine or beer, <br /> and capable of being consumed as a beverage by a human being. <br /> (2) "Person" means any individual , firm or cor- <br /> poration, representative or entity. <br /> (3) "Purchase at Retail" means to obtain for use <br /> or consumption in exchange for a consideration, whether in <br /> the form of money, credits , barter or any other nature, and <br /> not for resale . <br /> (4) "Retailer" means a person who sells or offers <br /> for sale for use or consumption and not for resale . <br /> (5) "Retail food facility" means any inn, restau- <br /> rant , eating place, drive-in restaurant, buffet , cafeteria, <br /> cafe , lunch counter, fast food outlet , catering service, <br /> coffee shop, diner, sandwich shop, soda fountain, tavern, <br /> bar, cocktail lounge, soft drink parlor, ice cream parlor, <br /> tea room, delicatessen operations , movie theater, mobile food <br /> or beverage or ice cream vehicle, hotel , motel , club , or <br />
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