HomeMy WebLinkAboutOrd 4613 01/18/1994 ORDINANCE NO.. 4613_
AN ORDINANCE TO AMEND ARTICLE XI ENTITLED "HOME RULE
MUNICIPAL RETAILERS' OCCUPATION TAX" AND ARTICLE XII ENTITLED
"HOME RULE MUNICIPAL SERVICE OCCUPATION TAX" OF
CHAPTER 8 OF THE VILLAGE CODE OF MOUNT PROSPECT, ILLINOIS
PASSED AND APPROVED BY
THE PRESIDENT AND BOARD OF TRUSTEES
the 18th . day of January , 1994
Published in pamphlet form by
authority of the corporate
authorities of the Village of
Mount Prospect, Illinois, the
18th day of January , 1994.
ORDINANCE NO. 4613
AN ORDINANCE TO AMEND ARTICLE XI ENTITLED
"HOME RULE MUNICIPAL RETAILERS' OCCUPATION
TAX" AND ARTICLE XII ENTITLED "HOME RULE
MUNICIPAL SERVICE OCCUPATION TAX" OF CHAPTER 8
OF THE VILLAGE CODE OF MOUNT PROSPECT, ILLINOIS
Be It Ordained By the President and Beard of Trustees of the Village of Mount
Prospect, Cook County, Illinois:
SECTION ONE: Article XI entitled "Home Rule Municipal Retailers' Occupation Tax" of
Chapter 8 of the Village Code of Mount Prospect, Illinois, is hereby amended as follows:
A. By Amending 8.1101 to read as follows:
Purpose. A Home Rule Municipal Retailers' Occupation Tax is hereby established
for the purpose of defraying a portion of the cost of storm water management, other
capital improvement costs, debt service costs for capital improvements and for any
other costs as may be designated by the President and Beard of Trustees.
B. By Amending 8.1102 to read as follows:
Imposition of Tax. Effective as of and commenc'mg September 1, 1991 and
continuing through December 31, 1994, 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 personal property titled or registered with
an agency of the State of Illinois' government, at retail in the Village at the rate of
one-fourth 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 authorized by Illinois Compiled Statutes
(65ILCS 5/8-11-1).
Effective as of and commencing January 1, 1995 and continuing until further order
of the Beard of Trustees, 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 personal property titled or registered with an agency of the State
of Illinois' government, at retail in the Village at the rate of one-half of one percent
(.50%) 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 authorized by Illinois Compiled Statutes (65ILCS 5/8-11-1).
C. Section 8.1103 to continue to read as follows:
Collection of Tax. 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. (Ord.
4275, 2-19-91, eff. 9-1-91)
SECTION TWO: Article XII entitled "Home Rule Municipal Service Occupation Tax" of
Chapter 8 of the Village Code of Mount Prospect, Illinois is hereby amended as follows:
A. By amending 8.1201 to read as follows:
Purpose. A Home Rule Municipal Service Occupation Tax is hereby established
for the purpose of defraying a portion of the cost of storm water management, other
capital improvement costs, debt service costs for capital improvements and for any
other costs as may be designated by the President and Board of Trustees.
B. By amending 8.1202 to read as follows:
Imposition of Tax. Effective as of and commencing on September 1, 1991 and
continuing until December 31, 1994, a Home Rule Municipal Service Occupation
Tax is imposed upon all persons engaged in the business of making sales of service
of the selling price of all tangible personal property transferred by such servicemen
as an incident to a sale of service at the rate of one-fourth of one percent (0.25%)
of the gross receipts from such sales made in the course of such business in
accordance with the provisions of the Home Rule Municipal Service Occupation Tax
Act authorized by Illinois Compiled Statutes (65ILCS 5/8-11-5).
Effective as of and commencing on January 1, 1995, and continuing until further
order of the Board of Trustees, a Home Rule Municipal Service Occupation Tax is
imposed upon all persons engaged in the business of making sales of service of the
selling price of all tangible personal property transferred by such servicemen as an
incident to a sale of service at the rate of one-half of one percent (0.50%) of the
gross receipts from such sales made in the course of such business in accordance
with the provisions of the Home Rule Municipal Service Occupation Tax Act
authorized by Illinois Compiled Statutes (65ILCS 5/8-11-5).
C. Section 8.1203 to continue to read as follows:
Collection of Tax. 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. (Ord.
4275, 2-19-91, eff. 9-1-91)
SECTION THREE: That the 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, 1994.
SECTION FOUR: This ordinance shall be in full force and effect after its passage, approval,
and publication in pamphlet form in accordance with law.
AYES: Corcoran, Hoefert, Skowron, Wilks, Farley
NAYS: Clowes, Hendricks
ABSENT: None
PASSED and APPROVED this ] 8~b day of January , 1994.
ATTEST: ' ~fllage President///
Village Clerk