HomeMy WebLinkAboutORDINANCE - 2959 - 10/28/2003 - AMEND VILLAGE CODE/HOME RULE TAX RATEORDINANCE NO. 2959
AN ORDINANCE AMENDING CHAPTER 3-2-1 OF THE VILLAGE CODE OF THE
VILLAGE OF ELK GROVE VILLAGE BY INCREASING THE HOME RULE
MUNICIPAL RETAILERS' AND SERVICE OCCUPATION TAX BY % FOR A
TOTAL HOME RULE TAX RATE OF 1.0%
WHEREAS, the Village of Elk Grove Village is a home rule municipality, as
defined and set forth in the Constitution of the State of Illinois, and by the provisions
thereof is empowered to enact such legislation pertaining to its local government
affairs as is deemed necessary in the best interest of the Village including the power
to tax; and
WHEREAS, this Ordinance is being adopted pursuant to and by the Village as
a home rule municipality.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees
of the Village of Elk Grove Village, Counties of Cook and DuPage as follows:
Section 1: That Section 3-2-1 Home Rule Municipal Retailers' and Service
Occupation Tax be amended to read as follows:
A. Municipal Retailers' Occupation Tax: A tax is hereby imposed upon all
persons engaged in the business of selling tangible personal property,
other than an item of tangible personal property titled or registered with
an agency of the state, at retail in the Village at the rate of one percent
(1.096) of the gross receipts from such sales made in the course of such
business, in accordance with the provisions of the home rule municipal
retailers occupation tax act of 65 Illinois Compiled Statutes 5/8-11-1 as
amended.
B. Municipal Service Occupation Tax: A tax is hereby imposed upon all
persons engaged in the Village in the business of making sales of service
at the rate of one percent (1.0%) of the selling price of all tangible
personal property transferred by such service person as an incident to a
sale of service, in accordance with the provisions of the home rule
municipal service occupation tax act of 65 Illinois Compiled Statutes 5/8-
11/5 as amended.
Section 3: The Village Clerk is hereby directed to file a certified copy
of this ordinance on or before the first day of April 2004 with the Illinois
Department of Revenue.
Section 4: This ordinance shall take effect on the first day of July next
following the adoption and riling of this ordinance with the Department of
Revenue.
Section 5: That this ordinance shall be in full force and effect from and
after its passage and approval according to law.
VOTE: AYES: 6 NAYS: 0 ABSENT: 0
PASSED this 2e day of October 2003.
APPROVED this 28"' day of October 2003.
APPROVED:
Craig B. Johnson, Mayor
ATTEST.
Ann 1. Walsh
Village Clerk
PUBLISHED this 31st day of October 2003 in pamphlet form.
(Ord)Sales Tax Incr0rdinenoe0ct2003.doc