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File #: 16-1366    Version: 1 Name: ALCOHOLIC BEVERAGE TAX (Wholesaler and retailer registration; Documents; books; records; Rulemaking)
Type: Ordinance Amendment Status: Approved
File created: 1/26/2016 In control: Finance Committee
On agenda: 4/13/2016 Final action: 5/11/2016
Title: PROPOSED ORDINANCE AMENDMENT ALCOHOLIC BEVERAGE TAX BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article IX. Alcoholic Beverage Tax, Sections 74-354, 74-356, 74-360 and 74-362of the Cook County Code is hereby amended as Follows: Sec. 74-354. - Wholesaler and retailer registration (a) Any wholesaler who engages in the business of selling alcoholic beverages in the County must register with the Department, in accordance with procedures prescribed by the Department prior to engaging in the business of supplying or selling alcoholic beverages for resale, use or consumption in the County. (b) Wholesale alcoholic beverage dealers shall file each month with the Department a report of sales of alcoholic beverages in such form as prescribed and furnished by the Department. Such report of sales must be mailed in sufficient time to be postmarked on or before the 1520th day from the last day of the month for which the return is due....
Sponsors: TONI PRECKWINKLE (President)
title
PROPOSED ORDINANCE AMENDMENT

ALCOHOLIC BEVERAGE TAX

BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article IX. Alcoholic Beverage Tax, Sections 74-354, 74-356, 74-360 and 74-362of the Cook County Code is hereby amended as Follows:

Sec. 74-354. - Wholesaler and retailer registration

(a) Any wholesaler who engages in the business of selling alcoholic beverages in the County must register with the Department, in accordance with procedures prescribed by the Department prior to engaging in the business of supplying or selling alcoholic beverages for resale, use or consumption in the County.

(b) Wholesale alcoholic beverage dealers shall file each month with the Department a report of sales of alcoholic beverages in such form as prescribed and furnished by the Department. Such report of sales must be mailed in sufficient time to be postmarked on or before the 1520th day from the last day of the month for which the return is due. Each report of sales of alcoholic beverages shall be accompanied by a remittance of the appropriate amount of tax applicable to the sales reported. The remittance shall be made payable to the County Collector. Registered wholesale alcoholic beverage dealers must file a monthly return even if no tax is due.

(c) Wholesale and retail alcoholic beverage dealers shall file an annual informational return by March 20th for the previous calendar year; the first annual informational return will be due March 20, 2018. Wholesalers must list the entities they sold alcoholic beverages to along with the types and amounts of alcoholic beverages sold. Retailers must list the entities they purchased alcoholic beverages from along with the types and amounts of alcoholic beverages purchased. Such return must be filed on a form prescribed and furnished by the Department.

(dc) A retail alcoholic beverages dealer who receives alcoholic beverages upon which no tax has been collected...

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