HomeMy WebLinkAboutORDINANCE - 212 - 1/2/1962 - SERVICE OCCUPATION TAX, ESTABLISHING AORDINANCE NO. 212
AN ORDINANCE ESTABLISHING A MUNICIPAL SERVICE OCCUPATION TAX
NOW, THEREFORE, BE IT ORDAINED by the President and Board of
Trustees of the Village of Elk Grove Village, Cook County, Illinois:
Section 1. That a tax is hereby imposed upon all persons engaged in
the municipality in the business of making sales of service at the
rate of one-half of one percent of the cost price of all tangible
personal property transferred by said servicemen either in the form
of tangible personal property or in the form of real estate as an
incident to a sale of service, in accordance with the provisions of
Section 8-11-5 of the Illinois Municipal Code enacted by the
Seventy-second General Assembly.
Section 2. That every supplier or serviceman required to account
for Municipal Service Occupation Tax for the benefit of this
municipality shall file, on or before the last day of each calendar
month, the report to the State Department of Revenue required by
Section Nine of the Service Occupation Tax Act, enacted by the
Seventy-second General Assembly.
Section 3. That at the time such report is filed, there shall be
paid to the State Department of Revenue the amount of tax hereby
imposed.
Section 4. That 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.
Section 5. That this ordinance shall be published within ten (10)
days of its enactment as provided in Section 1-2-4 of the Illinois
Municipal Code enacted by the Seventy-second General Assembly and
shall be effective from and after the first day of the calendar
month next following the expiration of the ten (10) day publication
period.
This ordinance shall take effect on the lst day of February, 1962.
PASSED this 2nd day of January , 1962.
sl James R. Gibeon
President
Attest:
s4Eleanor G. Turner
Village Cierk
PUBLISHED this _21264 day of !( 1962 in the
Elk Grove Herald.
Ord. 4212