HomeMy WebLinkAboutORDINANCE - 1505 - 12/16/1981 - AUTO RENTING OCCUPATION TAXORDINANCE NO. 1505
AN ORDINANCE AMENDING CHAPTER 18 LICENSES
AND PERMITS OF THE MUNICIPAL CODE OF THE
VILLAGE OF ELK GROVE VILLAGE BY ADDING
THERETO A NEW ARTICLE ENTITLED AUTOMOBILE
RENTING OCCUPATION TAX
BE IT 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, Licenses and Permits,
of the Municipal Code of the Village of Elk Grove Village
is hereby amended by adding thereto a new Article which
shall read as follows:
LV. Automobile Renting Occupation Tax.
18.5501. A tax is hereby imposed upon all persons
engaged in the business of renting automobiles in this Village
at the rate of one percent of the gross receipts from such
sales made in the course of such business while this Ordinance
is in effect, in accordance with the provisions of Section
8-11-7 of the Illinois Municipal Code.
18.5502. Every such person engaged in such business
in the Village shall file on or before the last day of each
calendar month, the report to the State Department of Revenue
required by Sections Two and Three of "An Act in Relation
to a Tax upon Persons Engaged in the Business of Selling
Tangible Personal Property to Purchasers for Use or Consumption"
approved June 29, 1933, as amended.
18.5503. At the time such report is filed, there
shall be paid to the State Department of Revenue the amount
of tax hereby imposed on account of the renting of automobiles
during the preceding month.
18.5504. The Village Clerk is hereby directed to
transmit to the State Department of Revenue a certified copy
of this Ordinance not later than five (5) days after the
effective date of this Ordinance.
0
18.5505. This Ordinance shall be published within
ten (10) days of its enactment as provided in Paragraph 1-2-4
of the Illinois Municipal Code and shall be effective the
first day of the month next following the expiration of the
publication period. Certified proof of publication shall be
forwarded to the State Department of Revenue along with a
certified copy of this Ordinance as required by Section 18.5504.
Section 2: That this Ordinance shall be in full
force and effect from and after its passage, approval and
publication according to law.
VOTES: AYES: 4
NAYS: 0
ABSENT: 2
ATTEST:
APPROVED:
Charles J. Zettek
Village President
Fay M. Bishop
Village Clerk
PASSED
this
16th day of December
19 81.
APPROVED
this
l6th day of December
, 19 81 .
PUBLISHED
this
23rdday of December
19 81 ,
in the Elk Grove Daily
Herald
- 2 -