Ordinance 2023-21 UNITED CITY OF YORKVILLE
KENDALL COUNTY, ILLINOIS
ORDINANCE NO. 2023-21
ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS
AMENDING THE YORKVILLE CITY CODE, TITLE 3, CHAPTER 2, SECTION 3-2-10
Passed by the City Council of the
United City of Yorkville, Kendall County, Illinois
This 271h day of June, 2023
Published in pamphlet form by the
authority of the Mayor and City Council
of the United City of Yorkville, Kendall
County, Illinois on July 5,2023.
Ordinance No.2023-21
Page 1
Ordinance No. 2023-21
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY, ILLINOIS
AMENDING THE YORKVILLE CITY CODE,TITLE 3, CHAPTER 2, SECTION 3-2-10
WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "City") is a duly
organized and validly existing non-home-rule municipality created in accordance with the
Constitution of the State of Illinois of 1970 and the laws of the State; and,
WHEREAS, Title 3, Chapter 5 of the Yorkville City Code, establishes business and license
regulations and imposes various municipal taxes as permitted by law; and,
WHEREAS, the Mayor and City Council(the"Corporate Authorities")reviewed Section
11-42-5 of the Illinois Municipal Code (65 ILCS 11-42-2) which authorizes the regulation and
taxation of places for eating and have considered the imposition of a place for eating tax for the
purpose of providing revenue to assist with the costs to be incurred by the City in connection with
the project to construct a new water source for its businesses and residents; and,
WHEREAS, the Corporate Authorities have determined that it is in the best interest of the
City and its businesses and residents to amend Title 3, Chapter 2 of the Yorkville City Code to
provide for the imposition of a place for eating tax as hereinafter provided.
NOW,THEREFORE,BE IT ORDAINED by the Mayor and City Council of the United
City of Yorkville, Kendall County, Illinois, as follows:
Section 1. That Title 3, Chapter 2 of the Yorkville City Code, be and is hereby amended
by adding the following Section 3-2-10:
"Sec. 3-2-10 Place for Eating Tax.
A. The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where the context
clearly indicates a different meaning:
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Eating Establishment means premises located within the City where prepared food
is sold at retail for immediate consumption, with indoor or outdoor seating or
similar accommodations provided for consumption of the prepared food on the
premises,whether consumed on the premises or not, and whether or not such places
for eating use is conducted along with any other uses in a common premise or
business establishment. The term "eating establishment" includes, but is not
limited to, those establishments commonly called restaurant, eating place, drive-in
restaurant, buffet, bakery, banquet facility, cafeteria, cafe, lunch counter, fast food
outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, bar,
cocktail lounge, soft drink parlor, ice cream parlor, tea room, delicatessen, hotel,
motel, or club, or any other establishment which sells at retail prepared food for
immediate consumption. Prepared food sold for immediate consumption through
a drive-through window or carry-out counter co-located with a restaurant or similar
establishment shall be considered part of the eating establishment.
Gross Receipts means the consideration received, valued in money, whether
received in money or otherwise, including cash, credits, property and services, at
an eating establishment for prepared food furnished at the eating establishment.
The term"gross receipts" does not include amounts paid for federal, state and local
taxes, including the tax levied by this article, and does not include amounts paid as
gratuities for the employees of the eating establishment.
Owner means any person having an ownership interest in or conducting the
operation of an eating establishment.
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Prepared food means and includes any solid, liquor (including both alcoholic and
non-alcoholic), powder or item used or intended to be used for human internal
consumption, whether simple, compound or mixed, and which has been prepared
for immediate consumption.
Sold at Retail means to sell for use or consumption in exchange for a consideration
whether in the form of money, credits,barter or any other nature, and not for resale,
with the transaction being subject to either the state retailers' occupation tax, 35
ILCS 120/1 et seq., or the state service occupation tax, 35 ILCS 11511 et seq.
B. Tax Imposed, Credit Sales:
(i) The City hereby imposes upon owners of eating establishments a tax
at the rate of one percent (1%) of gross receipts received for prepared food sold at
retail by the owner commencing January 1, 2024. The tax levied in this section is
in addition to any and all other taxes and charges.
(ii) The owner of an eating establishment may collect an amount from
persons who purchase prepared food at the eating establishment which shall
reimburse the owner for the tax imposed on the owner by this article. If the
prepared food is sold at retail on credit, the owner shall not be liable for payment
of the tax imposed by this article on such a sale until payment for the sale is made.
C. Every owner maintaining an eating establishment in the City subject to tax
under this article shall register with the finance department by December 1, 2023,
or the date of becoming such an owner, whichever is later.
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D. Transmittal of Tax Revenue by Owner, Delinquency and Late Fees:
(i) The owner of each eating establishment shall file tax returns
showing the gross receipts received during each calendar month period upon forms
prescribed by the finance director. Returns for each calendar month shall be due
on or before the twentieth(201h) day of the next calendar month.
(ii) Notwithstanding the provisions of subsection (a) of this section, if
the owner of the eating establishment is allowed to file state retailers' occupation
tax or state service occupation tax returns with the state department of revenue at
intervals greater than monthly, the owner shall be allowed to file tax returns
concerning the tax imposed by this article at the same intervals. At the time of the
filing of the tax returns,the owner shall pay to the City all taxes due for the reported
period.
(iii) If the owner is more than sixty (60) days delinquent in filing the
required return or payment of the tax imposed, a$100.00 late fee shall be assessed,
in addition to any tax due. After imposition of the initial late fee, if a tax return or
payment remains delinquent, a$100.00 late fee shall be assessed for each additional
30-day period the return or payment remains delinquent.
E. Transmittal of Excess Tax Collections.
If any person collects an amount upon a sale not subject to the tax imposed hereby,
but which amount is purported to be the collection of the tax, or if a person collects
an amount upon a sale greater than the amount of the tax so imposed herein and
does not for any reason return the same to the purchaser who paid the same before
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filing the return for the period in which such occurred, the person shall account for
and pay over those amounts to the City along with the tax properly collected.
F. Action for Enforcement upon Failure to Pay Tax.
Whenever any person shall fail to pay the tax imposed by this article, the City
attorney shall, upon request of the City Administrator, bring or cause to be brought
an action to enforce the payment of the tax on behalf of the City in any court of
competent jurisdiction.
Sec. 38-118. Right of Entry for Inspection of Books and Records; Compliance with
Recordkeeping Required.
(i) The finance director or his/her designee may enter the premises of any eating
establishment for inspection, examination, copying and auditing of books and
records,including,but not limited to, state retailers' occupation tax and state service
occupation tax returns filed with the state department of revenue, in order to verify
collection of the tax imposed by this Article. To the extent reasonably possible, the
entry shall be done in a manner that is least disruptive to the business.
(ii) It is the duty of every owner to keep accurate and complete books and records to
which the finance director or his/her designee shall have full access, including a
record of gross receipts received on a daily basis.
G. Penalties:
(i) Any owner found guilty of violation, disobeying, omitting,
neglecting or refusing to comply with or unlawfully resisting or opposing the
enforcement of any of the provisions of this article, except when otherwise
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specifically provided, upon conviction thereof, shall be punished by a fine as
permitted by law.
(ii) Each day upon which an owner continues to violate this article or
permit any such violation to exist after notification thereof, shall constitute a
separate and distinct offense.
(iii) Any owner subjected to the penalties provided for by this subsection
shall not be discharged or released from the payment of any tax due."
Section 2. This Ordinance shall be in full force and effect after its passage, publication,
and approval as provided by law.
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this
27th day of June, A.D. 2023.
C Y CLERK
KEN KOCH AYE DAN TRANSIER AYE
ARDEN JOE PLOCHER AYE CRAIG SOLING AYE
CHRIS FUNKHOUSER NAY MATT MAREK AYE
SEAVER TARULIS AYE RUSTY CORNEILS AYE
APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois
this ZCrday of 7u V1 to , A.D. 2023.
MAYOR
t:
ITY LERK
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