HomeMy WebLinkAboutOrd 2070 04/02/1968
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ORDINANCE NO. 2070
WHEREAS, the General Assembly of the State of Illinois, in its
last legislative session, adopted into law the increase to be imposed as
to the Municipal Service Occupational Tax; and
WHEREAS, provisions contained in such recently adopted law
provide for the local municipalities to benefit from the revenue gained
in the increased revenue tax; and
WHEREAS, the President and Board of Trustees of the Village of
Mount Prospect on July 18, 1967 passed and approved Ordinance #2013 entitled
"An Ordinance Increasing the Municipal Service Occupational Tax";; and
WHEREAS, on March 28, 1968 the Supreme Court of the State of
Illinois, in the case of Fiorioto et al vs. Jones, Director of Revenue, et
aI, Docket #41099, declared the 1967 amendments to the Service Occupation
Tax unconstitutional; and
WHEREAS, the basis for the Supreme Court t s decision was realized
in House Bills 2480 through 2483; and
WHEREAS, the Legislature in 1967 enacted House Bill 257 which
also amended the Municipal Service Occupational Tax from 1/2 of 1% to
3/4 of 1%, and said House Bill 257 is now the law of the State of Illinois,
and may be used by municipalities; and
WHEREAS, the President and Board of Trustees of the Village of
Mount Prospect have determined that the best interests of the Village of
Mount Prospect would best be served;
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF MOUNT PROSPECT, COOK COUNTY, IILINOIS:
SEarION 1: 11 tax is hereby imposed upon all persons engaged in
this municipality in the business of making sales of service at the rate of
3/4 of 1% 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.
SEarION 2: 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.
SECTION 3: 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: 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.
SECI'ION 5: This ordinance shall be published within ten (10) days
of its enactment as provided in Section 1-2-4 of the Illinois Municipal Code
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.
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SEarION 6: This ordinance shall take effect of the first day
of May, 196~.
SEarION 7: That Ordinance #2013 entitled "An Ordinance Increasing
the Municipal Service Occupational Tax" passed on July 18, 1967, is hereby
repealed effective April 30, 1968.
AYES:
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NAYS:
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PASSED this 2nd day of April, 1968.
APPROVED this 2nd day of April, 1968.
Village President
ATIEST:
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Village Clerk . ~