HomeMy WebLinkAboutORDINANCE - 1507 - 1/12/1982 - AUTO RENTING OCCUPATION TAXf
ORDINANCE: NO. 1507
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 Rentinq 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.
18.5505. This Ordinance shall be effective on the first
day of the calendar imnth next following publication as provided in Illinois
Municipal Code Section 1-2-4. Certified proof of publication shall be
forwarded to the Illinois Department of Revenue along with the certified
copy of this Ordinance as required by Section 18.5504.
Section 2: ?hat 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
Charles J. Zettek
Village President
ATTEST:
Fay M. Bishop
Village Clerk
PASSED this 12th day of January , 1982.
APP_RDVED this 12th day of January 1982.
PUBLISHED this 18th day of January 1982"
in the M Grove Da,i.2y Ho aLd
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