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HomeMy WebLinkAboutORDINANCE - 2165 - 5/14/1991 - TAXORDINANCE NO. 2165 AN ORDINANCE AMENDING CHAPTER 18 OF THE MUNICIPAL CODE OF THE VILLLAGE OF ELK GROVE VILLAGE BY ADDING THERETO ARTICLE LX PROVIDING FOR A HOME RULE MUNICIPAL RETAILERS' AND SERVICE OCCUPATION TAX 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 governmental 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 rr ORDAINED by the President and Board of Trustees of the Village of Elk Grove Village, Counties of Cook and DuPage, Illinois as follows: Section 1: That Chapter 18 of the Municipal Code is hereby amended by adding thereto Article LX entitled Home Rule Municipal Retailers' and Service Occupation Tax; and hereinafter shall be and read as follows: Section 2: 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 Slate of Illinois, at retail in the Village at the rate of one half of one percent (.50%) 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 Chapter 24, Section 8-11-1 of the Illinois Revised Statutes as amended. Section 3: 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 half of one percent (.50%) 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 Chapter 24, Section 8-11-5 of the Illinois Revised Statutes as amended. Section 4: Exemptions. Such "Home Rule Municipal Retailers' and Service Occupation Tax" shall not be applicable on the sales of food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food which has been prepared for immediate consumption) and prescription and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. Section 5: Collection of Tax. The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue. The Department of Revenue shall have full power to administer and enforce the provisions of this Ordinance. Section 6: The Village Cleric is hereby directed to file a certified copy of this Ordinance on or before the first day of June, 1991. Section 7: This Ordinance shall be in full force and effect on September 1, 1991 after its adoption, filing and publication in pamphlet form in the manner provided by law. ATTEST: VOTES: AYES 6 NAYS D ABSENT o PASSED this 14th day of May , 1991. APPROVED this 14th day of May . 1991. Patricia S. Smith Village CIerk Charles J. Zettek Village President PUBLISHED this 15th day of May , 1991 in pamphlet form.