HomeMy WebLinkAboutOrd 2550 12/03/1974
ORDINANCE NO. 2550
AN ORDINANCE ESTABLISHING A
MUNICIPAL USE TAX
,HEREAS, Section 6(a) of Article VII of the 1970 Constitution of the State of
I illinois provides that "any municipality which has a population of more than
( b, 000 (is) a Home Rule Unit'" and the Village of Mount Prospect, Cook County,
J linois, with a population in excess of 25,000 is, therefore, a Home Rule Unit
Id may, under the power granted by Section 6(a) of Article VII exercise any
. ;. )wer and perform any function pertaining to its government and affairs, in-
( ,uding, but not limited to, the power to tax and to incur debt; and
\ HEREAS, Section 8-11-6 of the Illinois Municipal Code provides for a Municipal
'(.se Tax; and
. ~ HEREAS, the President and Board of Trustees of the Village of Mount Prospect
- lieve it to be in the best interests of the Village of Mount Prospect;
W , THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
USTEES OF THE VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS:
~CTION ONE: That, pursuant to that power of authority given Home Rule Units
! Article VII of the 1970 Constitution of the State of Illinois, as well as Section 8-11-6
the Illinois Municipal Code of 1961, as amended, Article V of Chapter 8 of the Muni-
pal Code of Mount Prospect of 1957, as amended, be and the same is hereby further
nended by adding thereto an entirely new Section, Section 8.510, for the purpose
imposing a Municipal Use Tax; so that hereafter the said Section 8.510 shall be
d read as follows:
" SECTION 8.510. Municipal Use Tax. In accordance with the provisions
of Section 8-11-6 of the Illinois Municipal Code as well as Section 6 of Arti-
cle VII of the 1970 Constitution of the State of Illinois, a tax is hereby im-
posed upon the privilege of using within the corporate limits of the Village
of Mount Prospect any item of tangible personal property which is purchas-
ed outside the State of Illinois at retail from a retailer, and which is titled
or registered with any agency of the Government of Illinois. This tax shall
be at a rate of one (1%) percent of the selling price of such tangible proper-
ty to have the meaning as defined in the Use Tax Act, approved July 14,
1955.
A. Such tax shall be collected by the Illinois Department of Revenue for
the Village of Mount Prospect and all other municipalities imposing this
tax and shall be paid before the title or certificate of registration for
the personal property is issued.
B. The Village Clerk is hereby directed to transmit to the Illinois Depart-
ment of Revenue a certified copy of this Ordinance not later than five
(5) days after its effective date. II
SECTION TWO: That this Ordinance shall be in full force and effect from and afte
its passage, approval, and publication in the manner provided by law.
AYES: 6
~AYS: 0
PASSED and APPROVED this
3
, ,
ATTEST:
4~ tv A~
Village Clerk . -
II
day of
December
, 1974.
21"7
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V~llage President