HomeMy WebLinkAboutORDINANCE - 3488 - 2/28/2017 - Amend Code increase Telecommunications tax 6% ORDINANCE NO. 3488
AN ORDINANCE AMENDING TITLE 3. CHAPTER 2, SECTION 3-2-8, SIMPLIFIED
MUNICIPAL TELECOMMUNICATIONS TAX, OF THE VILLAGE CODE OF THE
VILLAGE OF ELK GROVE VILLAGE,BY INCREASING THE SIMPLIFIED
TELECOMMUNICATIONS TAX BY 1% FOR A TOTAL SIMPLIFIED
TELECOMMUNICATION TAX RATE OF 6%
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 Chapter 2, Section 3-2-813-1, Imposition of Tax, of the Village Code of the
Village of Elk Grove Village, as it pertains to telecommunications tax rates, be amended to read as
follows:
a. The act or privilege of originating in the municipality or receiving in the municipality
intrastate telecommunications by a person at a rate of six percent (6%) of the gross
charge for such telecommunications purchased at retail from a retailer.
b. The act or privilege of originating in the municipality or receiving in the municipality
interstate telecommunications by a person at a rate of six percent(6%) of the gross
charge for such telecommunications purchased at retail from a retailer. To prevent
actual multistate taxation of the act or privilege that is subject to taxation under this
subsection, any taxpayer, upon proof that the taxpayer has paid a tax in another state on
such event, shall be allowed a credit against any tax enacted pursuant to or authorized
by this section to the extent of the amount of such tax properly due and paid in such
other state which was not previously allowed as a credit against any other state or local
tax in this state.
Section 2: That Chapter 2, Section 3-2-813-2, Earmarked Revenues, of the Village Code of the
Village of Elk Grove Village, be amended to read as follows:
a. Three (3) of the six percent(6%) in revenues resulting from the imposition of this
section shall be earmarked for the purposes of revitalizing the village's commercial and
industrial areas. Under no circumstance shall this portion of the simplified municipal
telecommunications tax revenue be utilized for other projects other than those
established and recommended by the industrial/commercial revitalization commission.
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b. Two (2) of the six percent(6%) in revenues resulting from the imposition of this section
shall be recorded in the general fund.
c. One (1) of the six percent(6%) in revenues resulting from the imposition of this section
shall be recorded in the capital projects fund.
Section 3: The taxes hereby imposed, and all civil penalties that may be assessed as an incident
thereto, shall be collected and enforced by the Department of Revenue shall have full power to
administer and enforce the provisions of this ordinance.
Section 4: The Village Clerk is hereby directed to file a certified copy of this ordinance before
the twentieth day of March.
Section 5: This ordinance shall take effect on the first day of April next following the adoption
and filing of this ordinance with the Department of Revenue.
Section 6: 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 28th day of February 2017.
APPROVED this 28th day of February 2017.
APPROVED:
Mayor Craig B. Johnson
Village of Elk Grove Village
ATTEST:
Loretta M. Murphy,Village Clerk
PUBLISHED this 28th day of February 2017 in pamphlet form.
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