HomeMy WebLinkAboutORDINANCE - 2907 - 9/17/2002 - HOME RULE MUNICIPAL RETAILER'S TAXORDINANCE NO. 2907
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 ;i$ FOR A TOTAL HOME RULE
TAX RATE OF %9.
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 three-
quarters of one percent (0.75%) 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.
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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 three quarters of
one percent (0.758) 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
October 2002 with the Illinois Department of Revenue.
Section 4: This ordinance shall take effect on the first
day of January next following the adoption and filing 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: 5 NAYS: 0 ABSENT: 1
PASSED this 17th day of September 2002.
APPROVED this 17th day of September 2002.
APPROVED:
Craig B. Johnson, Mayor
ATTEST:
Ann I. Walsh
Village Clerk
PUBLISHED this 20th day of September 2002 in pamphlet form.
(Ord)sales Tax IncrOrdinance.doc
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