HomeMy WebLinkAboutOrd 4275 02/19/1991 ORDIINANCE NO. 4275
AN ORDINANCE AMENDING CHAPTER 8
OF THE VILLAGE CODE OF MOUNT PROSPECT
PASSED AND APPROVED BY
THE PRESIDENT AND BOARD OF TRUSTEES
the 19th day of February , 1991
Published in pamphlet form by
authority of the corporate
authDrities of the Village of
Mount Prospect, Illinois, the
20th day of February , 1991.
1/29/9I
2/8/91
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ORDINANCE NO. 4275
AN ORDINANCE AMENDING CHAPTER 8
OF THE VILLAGE CODE OF MOUNT PROSPECT
BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS:
SECTION ONE: That Chapter 8 entitled "Village Government
Miscellaneous Provisions" of the Village Code of Mount Prospect,
as amended, is hereby further amended by adding thereto Article XI
entitled "Home Rule Municipal Retailers' Occupation Tax" ; so that
hereinafter said Article XI of Chapter 8 shall be and read as
follows:
" ARTICLE XI
HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
SECTION:
8.1101. Purpose
8=.1102. Imposition of Tax
8.1103. Collection Tax
Sec. 8.1101. Purpose. A Home Rule Municipal Retailers'
Occupation Tax is established for the purpose of
defraying a portion of the cost of storm water management and other
capital improvement costs, and debt service costs on other public
improvements as may be designated by the President and Board of
Trustees.
Sec. 8.1102. Imposition of tax. A Home Rule Retailers' Occupation
Tax is imposed upon all persons engaged in the
business of selling tangible personal property other than an item
of tangible person property titled or registered with an agency of
the Sta~e of Illinois' government, at retail in the Village at the
rate of One quarter of one percent (.25%) of the gross receipts
from such sales made in the course of such business in accordance
with the provisions of the Home Rule Municipal Retailers'
Occupation Tax Act of Chapter 24, Section 8-11-1 of the Illinois
Revised Statutes.
Sec. 8.1103. Collection of Tax. That the taxes being the subject
of this Article XI and all civil penalties that may
be assessed as an incident thereto, shall be collected and enforced
by the Department of Revenue of the State of Illinois. The
Department of Revenue shall have full power to administer and
enforce the provisions of this Article. "
SECTION TWO: That Chapter 8 entitled "Village Government
Miscellaneous Provisions" of the Village Code of Mount Prospect,
as amended, is hereby further amended by adding thereto Article XII
entitled "Municipal Service Occupation Tax"; so that hereinafter
hapter 8
Page 2 of 2
said Article XII of Chapter 8 shall be and read as follows:
" ARTICLE XII
HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
SECTION:
8.1201. Purpose
8.1202. Imposition of Tax
8.1203. Collection of Tax
Seo. 8.1Z0~. Purpose. A Home Rule Municipal Service Occupation
Tax is established for the purpose of defraying a
portion of the cost of storm water management and other capital
improvement costs, and debt service costs on other public
improvements as may be designated by the President and Board of
Trustees.
Sec. 8.~20~. Imposition of Tax. A Home Rule Service Occupation
Tax is imposed upon all persons in the Village
engaged in the business of making sales of service at the rate of
one quarter of one percent (.25%) of the selling price of all
tangible personal property transferred by said service persons as
an incident to a sales of service, in accordance with' the
provisions of the Home Rule Municipal Service Occupation Tax Act,
Chapter 24, Section 8-11-5 of the Illinois Revised Statutes.
Sec. 8.~Z03. Collection of Tax. That the taxes being the subject
of this Article XII and all civil penalties that may
be assessed as an incident thereto, shall be collected and enforced
by the Department of Revenue of the State of Illinois. The
Department of Revenue shall have full power to administer and
enforce the provisions of this Article. "
SECTION THREE: That this Village Clerk is hereby directed to file
a certified copy of this Ordinance with the Illinois Department of
Revenue on or before the first day of June, 1991.
SECTION FOUR: That this Ordinance shall be in full force and
effect on September 1, 1991, after its passage, approval and
publication in pamphlet form in the manner provided by law.
AYES: Arthur, Busse, Van Geem, Weibel, Farley
NAYS: None
ABSENT: Corcoran, F1 oros
PASSED and APPROVED this 19th day of February , 1991.
_ ~--~erald L. fFarl~ey
Village President
Carol A. Fields
Village Clerk