HomeMy WebLinkAboutOrd 3171 12/15/1981 --~ 81 - c a f (B)
ORDINANCE NO. 3171
AN ORDINANCE IMPLEMENTING MUNICIPAL AUTOMOBILE
RENTING OCCUPATION TAX ACT
BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS:
SECTION ONE: A tax is hereby imposed upon all persons engaged
in the business of renting automobiles in the Village of
Mount Prospect at the rate of one per-cent (1%) 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.
SEC~TION TWO: Every such person engaged in such business in
the Village of Mount Prospect 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 July 29, 1933, as amended.
SECTION THREE: 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.
SECTION FOUR: 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 FIVE: This ordinance shall be published within ten (10
days of its enactment as provided in Paragraph 1-2-4 of the
Illinois Municipal Code and shall be effective the first day of
the month next following the expiration of the publication
period. Certified proof of publication shall be forwarded to
the State Department of Revenue along with a certified copy of
this ordinance as required in SECTION FOUR herein.
AYES: Arthur, Farley, Floros, Miller, Wattenberg
NAYS: None
ABSENT: Murauskis
PASSED and APPROVED this 15thday of December
, 1981.
ATTEST:
ViLlage President