HomeMy WebLinkAbout6.6 A motion to waive the second reading of an ordinance and adopt AN ORDINANCE AMENDING CHAPTER 17 “VEHICLE LICENSES” AND CHAPTER 8 “VILLAGE GOVERNMENT MISCELLANEOUS PROVISIONS” OF THE VILLAGE CODE OF MOUNT PROSPECT, ILLINOISMr�GauC �'d'+rt;�iect
Subject A motion •waive the secondreading of
ordinance •adopt 1 ORDINANCE AMENDING
CHAPTER 17 "VEHICLE LICENSES" AND CHAPTER
i ""VILLAGE
GOVERNMENT MISCELLANEOUS
PROVISIONS" OF THE VILLAGE CODE OF MOUNT
PROSPECT, •
Meeting November 16, 2021 - REGULAR MEETING OF THE MOUNT
PROSPECT VILLAGE BOARD -
Fiscal Impact
Dollar Amount
Budget Source
Category CONSENT AGENDA
Type Consent
Information
There are three amendments proposed in the attached ordinance.
Vehicle License
Appendix A, Division II of the Chapter 17 of the Village code reflects various
vehicle classifications based on gross weight in pounds and associated fees. The
Illinois Secretary of States has recently established a new license plate
classification called C -Truck. A C -Truck license plate is issued to second division
vehicles weighing from 8,001 to 10,000 lbs. Staff is requesting an amendment to
the current code to add an 8,001 to 10,000 lbs. vehicle class and fee as below:
Class Gross Weight in Pounds of Vehicle Plus Its Annual
Maximum Load License Fee
B 8,000 or less $68
C 81001 to 101000 $83
D 8;00-110,001 to 12,000 $98
The fee for a C -Truck license plate reflects an average of class B and D license
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The current village code imposes food and beverage tax on the purchaser, but it is
collected by owners and operators of each prepared food facility/alcohol liquor
facility within the Village. Due to recent changes in the State Law, all the
marketplace facilitators including Grubhub, Uber Eats, Door Dash and many other
food delivery service providers are required to collect and remit taxes on behalf of
the owners and operators. A few marketplace facilitators have set up an account
with the Village and have started remitting food and beverage taxes on behalf of
the retailers, while some facilitators have refrained from doing so as the code still
places the responsibility on the owners and operators. The proposed code
amendment listed herewith will make all marketplace facilitators responsible for
holding the food and beverage taxes and remitting the same to the Village.
Proposed code changes are shown in blue for each code section.
The owner and the operator of each prepared food facility and each alcoholic
liquor facility within the village shall jointly and severally, have the duty to collect
and account for said tax from each purchaser at the time that the consideration
for such purchase is paid. (Ord. 3837, 9-15-1987)
If the owner or the operator is delivering prepared food through market place
facilitators, at such an instance or instances, the marketplace facilitators along
with the owner and operator, jointly and severally, have the duty to collect and
account for said tax from each purchaser at the time that the considerator for
such purchase is paid. The owner and operator may not have to pay the tax on
the sale of prepared food occurring through the marketplace facilitators if the
marketplace facilitator is collecting and remitting the food and beverage tax to the
Village of Mount Prospect.
The owner and the The owner, operator and marketplace facilitators of
each prepared food facility and each alcoholic liquor facility within the village shall
jointly and severally, have the duty to maintain complete and accurate books,
records and accounts, showing the gross receipts for sales of prepared food and
alcoholic liquor and the taxes collected each day, which shall be made available to
the village for examination and for audit by the village upon reasonable notice and
during customary business hours. (Ord. 3837, 9-15-1987)
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The owner and the The owner, operator and marketplace facilitators of
each prepared food facility and each alcoholic liquor facility within the village shall
jointly and severally, have the duty to cause to be filed a sworn return with the
finance director for each such facility and for each such licensed premises located
in the village. Said return shall be prepared and submitted on forms prescribed by
the village. Said return shall be filed with the village by the filing date and at the
same time intervals or frequencies as the retailers occupation tax return, form RR -
1 -A., is due to be filed with the Illinois department of revenue. Said return shall
also be accompanied by payment to the village of all taxes imposed by this article
which are due and owing for the period covered by said return. Said return shall
also be accompanied with a copy of the return filed with the Illinois department of
revenue for sales within the village of Mount Prospect covering the same reporting
period. (Ord. 3837, 9-15-1987)
Real Estate Transfer Tax Rebate
This section provides a rebate to a resident, who has previously paid the real
estate transfer tax and is buying a second or subsequent property in the Village.
The transfer tax rebate is set at $2.00 per $1,000 of the purchase price of the
second property. There are certain occasions, where the purchase price of the
second home is higher than the purchase price of the first home. In this situation,
the rebate amount is higher than the original transfer tax paid on the first
property. The below example reflects the issue.
House 1: Purchase Price $150,000 x $0.003 = $450 Paid in Tax
House 2: Purchase Price $350,000 x $0.003 = $1,050 Tax Due
Tax Rebate: $350,000 x $0.002 = $700 Tax Rebate
Though the original transfer tax amount is $450, in the above case, the resident
receives a credit of $700 in transfer tax rebate. Staff is proposing to add language
to the existing code to limit the rebate to the lesser of the amount.
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$2.00 for each $1,000.00 of the purchase price or the real estate transfer tax paid
on the previous property, which ever is less, so long as all of the requirements of
this section are met.
Alternatives
1. Approved the attached ordinance.
2. Action at the discretion of the Village Board.
Staff Recommendation
Approve the attached ordinance amending Chapter 17 "Vehicle Licenses" and
Chapter 8 "Village Government Miscellaneous Provisions" of the Village Code of
Mount Prospect, Illinois.
ATTACHMENTS:
Ordinance Amending Chapter 8 and 17.pdf
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ORDINANCE NO.
AN ORDINANCE AMENDING
CHAPTER 17 "VEHICLE LICENSES" AND
CHAPTERS "VILLAGE GOVERNMENT MISCELLANEOUS PROVISIONS"
OF THE VILLAGE CODE OF MOUNT PROSPECT, ILLINOIS
WHEREAS, the Village of Mount Prospect is a home rule municipality as
defined by Article VII, § 6 of the Illinois Constitution of 1970; and
WHEREAS, the President and Board of Trustees of the Village of Mount
Prospect desire to make certain amendments to the Village Code of Mount Prospect
as set forth below; and
WHEREAS, pursuant to the authority granted under the Illinois Municipal Code
and in accordance with home rule authority granted to home rule municipalities, the
President and Board of Trustees of the Village of Mount Prospect approve the
amendments as set forth below.
BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS:
SECTION 1: Section 17.103, "License Fees" of Appendix A, Division II "Fees,
Rates and Taxes," of Chapter 17 "Vehicle Licenses," of the Mount Prospect Village
Code shall be amended to read as follows:
0
Class
Gross Weight in Pounds of
Vehicle Plus Its Maximum
Load
Annual
License
Fee
B
8,000 or less
$68
C
8,001 to 10,000
83
D
&,-941-10,001 to 12,000
$98
SECTION 2: Section 8.903, "Collection of Taxes by Retailer" of Article IX,
"Food and Beverage Tax," of Chapter 8, "Village Government Miscellaneous
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Provisions," of the Mount Prospect Village Code shall be amended with additional text
to read as follows:
A. The owner and the operator of each prepared food facility and
each alcoholic liquor facility within the village shall jointly and
severally, have the duty to collect and account for said tax from
each purchaser at the time that the consideration for such
purchase is paid. (Ord. 3837, 9-15-1987)
If the owner or the operator is delivering prepared food through
market place facilitators, at such an instance or instances, the
marketplace facilitators along with the owner and operator,
jointly and severally, have the duty to collect and account for
said tax from each purchaser at the time that the considerator
for such purchase is paid. The owner and operator may not have
to pay the tax on the sale of prepared food occurring through the
marketplace facilitators if the marketplace facilitator is collecting
and remitting the food and beverage tax to the Village of Mount
Prospect.
SECTION 3: Section 8.904, "Books and Records," of Article IX, "Food and
Beverage Tax" of Chapter 8, "Village Government Miscellaneous Provisions" of the
Mount Prospect Village Code shall be amended to read as follows:
The owner, operator and marketplace facilitators of each prepared food facility
and each alcoholic liquor facility within the village shall jointly and severally have the
duty to maintain complete and accurate books, records and accounts, showing the
gross receipts for sales of prepared food and alcoholic liquor and the taxes collected
each day, which shall be made available to the village for examination and for audit
by the village upon reasonable notice and during customary business hours. (Ord.
3837, 9-15-1987)
SECTION 4: Section 8.905, "Transmittal of Tax Collection," of Article IX,
"Food and Beverage Tax," of Chapter 8, "Village Government Miscellaneous
Provisions" of the Mount Prospect Village Code shall be amended to read as follows:
A. The owner, operator and marketplace facilitators of each
prepared food facility and each alcoholic liquor facility within the village
shall jointly and severally, have the duty to cause to be filed a sworn
return with the finance director for each such facility and for each such
licensed premises located in the village. Said return shall be prepared
and submitted on forms prescribed by the village. Said return shall be
filed with the village by the filing date and at the same time intervals or
N.
frequencies as the retailer's occupation tax return, form RR -1-A., is due
to be filed with the Illinois department of revenue. Said return shall also
be accompanied by payment to the village of all taxes imposed by this
article which are due and owing for the period covered by said return.
Said return shall also be accompanied with a copy of the return filed
with the Illinois department of revenue for sales within the village of
Mount Prospect covering the same reporting period. (Ord. 3837, 9-15-
1987)
SECTION 5: Section 8.804, "Application for Rebate," of Appendix A, Division
II "Fees, Rates and Taxes," of Chapter 8, "Village Government Miscellaneous
Provisions," of the Mount Prospect Village Code shall be amended to read as follows:
A. $2.00 for each $1,000.00 of the purchase price or the real estate
transfer tax paid on the previous property, whichever is less, so
long as all of the requirements of this section are met.
SECTION 6: This Ordinance shall be in full force and effect from and after its
passage, approval and publication in pamphlet form in the manner provided by law.
AYES:
NAYS:
ABSENT:
PASSED AND APPROVED this 1611 day of November, 2021
Paul Wm. Hoefert, Village President
ATTEST:
Karen M. Agoranos, Village Clerk
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