HomeMy WebLinkAboutOrd 770 07/18/1961
ORDINANCE No~-2JJL~,.~.__
Municipal Service Occupation Tax
BE IT ORDAINED by the President and Board of Trustees of the
Village of Mount Prospect that:
Section 1. A tax is hereby imposed upon all persons engaged in
this municipality in the business of making sales of service at the rate
of one-half of one per cent of the cost price of all tangible personal
property transferred by said servicemen either in the form of tangible
personal property or in the form of real estate as an incident to a sale
of service, in accordance with the provisions of Section 8-11-5 of the
"Illinois Municipal Code" enacted by the Seventy-5econd General Assembly.
Section 2. Ever,y supplier or serviceman required to account for
Municipal Service Occupation Tax for the benefit of this municipality
shall file, on or before the last day of each calendar month, the report
to the State Department of Revenue required by Section Nine of the Service
Occupation Tax Act, enacted by the Seventy-5econd General Assembly.
Section 3. At the time such report is filed, there shall be
paid to the State Department of Revenue the amount of tax hereby imposed.
Section 4. 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) d~s after the effective date of this ordinance.
Section 5. This ordinance shall be published within ten (10)
days of its enactment as provided in Section 1-2-4 of the "Illinois
Municipal Code" enacted by the Seventy-5econd General Assembly and shall
be effective from and after the first day of the calendar month next
following the expiration of the ten (10) day publication period.
This ordinance shall take effect on the FIRST d~ of AUGUST, 1961.
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PASSED this ~ day of July, A. D. 1961.
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President, Village of Mount Prospect
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Village Clerk
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