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PROPOSED ORDINANCE AMENDMENT
ALCOHOLIC BEVERAGE TAX
NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article IX. Alcoholic Beverage Tax, Sections 74-350 through 74-389 be amended as follows:
ARTICLE IX. ALCOHOLIC BEVERAGE TAX
Sec. 74-350. Short title.
This Article shall be known and may be cited as the Cook County Retail Sale of Alcoholic Beverages Tax Ordinance.
Sec. 74-351. Definitions.
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:
Alcohol means the product of distillation of any fermented liquid, whether rectified or diluted, whatever may be the origin thereof, and includes synthetic ethyl alcohol. The term does not include denatured alcohol or wood alcohol.
Alcoholic beverage includes alcohol spirits, wine and beer and any liquid or solid, patented or not, containing alcohol, spirits, wine, or beer, and capable of being consumed as a beverage by a human being. The provisions of this Article shall not apply to alcohol used in the manufacture of denatured alcohol produced in accordance with Acts of Congress and regulations promulgated thereunder, nor to any liquid or solid containing one-half of one percent or less of alcohol by volume.
Beer means a beverage obtained by the alcoholic fermentation of an infusion or concoction of barley, or other grain, malt, and hops in water, and includes, among other things, beer, ale, stout, lager, beer, porter and the like.
Brewery or Brewpub means an establishment where beer is brewed or manufactured and stored on the premises and can be served in an adjoining restaurant or tasting room.
Department means the Department of Revenue.
Distillery means an establishment that distills, ferments, brews, makes, mixes, concocts, processes, blends, bottles or fills an orig...
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