Chapter 25 - Miscellaneous
Division 9 - Home Rule Municipal Retailer And Service Occupation Tax
SEC. 25.9-1 Imposition of Tax. A tax is hereby 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 this state's government, at retail in this municipality at the rate of one and one-quarter percent (1 1/4%) of the gross receipts from such sales made in the course of such business while this ordinance is in effect; and 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 and one-quarter percent (1 1/4%) of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service.
The imposition of these "home rule sales taxes" are in accordance with the provisions of Section 8-11-1 and 8-11-5 respectively of the Illinois Municipal Code (65 ILCS 5/8-11-1 and 65 ILCS 5/8-11-5 State Bar Edition, 1998, as amended). (Amended 6/7/93 by Ord. No. 4143)
SEC. 25.9-2. The taxes hereby imposed 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 Ordinance.
Section 25.9-3 deleted 9/18/95 by Ord. No. 4333.
Section 25.9-4 deleted 2/21/94 by Ord. No. 4211.
Entire Division 9 was amended 9/18/95 by Ord. No. 4333, effective January 1, 1996.
Entire Division 9 was amended 3/5/01 by Ord. No. 4715, effective July 1, 2001.