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Sellers of prepared food can operate from:
All sales of prepared foods are subject to the City's Food & Beverage Tax (details provided below)
For sales conducted at City-controlled properties
SALES CONDUCTED AT CITY-CONTROLLED PROPERTIES ONLY:
Once the City has received your application, you will receive a secure payment link from [email protected] to pay your application fee.
We will begin processing your application once payment is received.
By checking the "I agree" box below, you agree and acknowledge that 1) your application will not be signed in the sense of a traditional paper document, 2) by signing in this alternate manner, you authorize your electronic signature to be valid and binding upon you to the same force and effect as a handwritten signature, and 3) you may still be required to provide a traditional signature at a later date.
7-12-1: DEFINITIONS:PREPARED FOOD: Food that is prepared or made ready by a retailer to be eaten without substantial delay after the final stage of preparation by the retailer.
A. Prepared food includes, but is not limited to, the following:
PREPARED FOOD FACILITY: Any person or establishment which sells food at retail which has been prepared for immediate consumption, whether or not such prepared food facility use is conducted along with any other use(s) in a common premises or business establishment. A "prepared food facility" includes, but is not limited to, those establishments commonly called an inn, restaurant, eating place, drive-in restaurant, buffet, bakery, cafeteria, cafe, lunch counter, fast food outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, tavern, bar, cocktail lounge, soft drink parlor, ice cream parlor, tearoom, delicatessen, movie theater, mobile food or beverage or ice cream vehicle, hotel, motel, or club, or any other establishment which sells at retail food which has been prepared for immediate consumption.
7-12-2: IMPOSITION OF TAX:A tax, in addition to any and all other taxes, is imposed upon the purchaser for the purchase of prepared foods and alcoholic liquor at retail at any prepared food facility or alcoholic liquor facility within the city, at a rate of two percent (2.0%) of the purchase price of such prepared food and alcoholic liquor. The ultimate incidence of and liability for payment of which shall be borne by the purchaser thereof. (Ord. 2016-45)
7-12-3: COLLECTION OF TAX BY RETAILER:The owner and the operator of each prepared food facility and each alcoholic liquor facility within the city shall jointly and severally have the duty to collect and account for said tax from each purchaser at the time that the consideration for such purchase is paid. (Ord. 2016-45)
7-12-9: PENALTY, INTEREST, FINES AND COSTS OF COLLECTION:Any person who violates any provision of this chapter shall be punishable by a fine of not less than one hundred dollars ($100.00) or more than seven hundred fifty dollars ($750.00). Each day during which the violation continues shall be recorded as a separate punishable offense. If for any reason the tax is not paid when due, a penalty as set out in chapter 11 of this title shall apply.
Whenever any person shall fail to pay the tax as provided herein, an action to enforce the payment shall be brought on behalf of the city of Carbondale in any court of competent jurisdiction to enforce this chapter and collect any delinquent tax, interest, and penalties and also the reasonable attorney fees, court costs, and other expenses incurred by the city in enforcing any provision of this chapter. (Ord. 2016-45)
For Food & Beverage Tax forms and additional information please contact the Revenue Office at 618-457-3277.
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