[Adopted as Ch. 35 of the 1998 Code]
A.Â
Tax imposed. A tax is hereby imposed upon all persons engaged in
the business of selling tangible personal property at retail in the
City, other than an item of tangible personal property titled or registered
with an agency of this state’s government, at a rate of 1% of
the gross receipts from sales made in the course of business in accordance
with the provisions of Section 8-11-1 of the Illinois Municipal Code
(65 ILCS 5/8-11-1). This additional tax may not be imposed on sales
of food for human consumption that is to be consumed off the premises
where it is sold (other than alcoholic beverages, soft drinks and
food that has been prepared for immediate consumption) and prescription
and nonprescription medicines, drugs, medical appliances and insulin,
urine testing materials, syringes and needles used by diabetics.[1]
C.Â
Payment of tax. At the time such report is filed, there shall be
paid to the State Department of Revenue the amount of tax hereby imposed
on account of the receipts from sales of tangible personal property
during the preceding month.
A.Â
Tax imposed. A tax is hereby imposed upon all persons engaged in
the City in the business of making sales of service at the rate of
1% of the cost price of all tangible personal property transferred
by the serviceman 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 (65 ILCS 5/8-11-5). This additional tax may not be
imposed on sales of food for human consumption that is to be consumed
off the premises where it is sold (other than alcoholic beverages,
soft drinks and food that has been prepared for immediate consumption)
and prescription and nonprescription medicines, drugs, medical appliances
and insulin, urine testing materials, syringes and needles used by
diabetics.[1]
C.Â
Payment of tax. At the time the report required above is filed, there
shall be paid to State Department of Revenue the amount of the tax
hereby imposed.
A.Â
Tax imposed. A tax is hereby imposed upon all persons engaged in
the business of renting automobiles in this City at the rate of 1%
of the gross receipts from such rentals made in the course of such
business while this section is in effect, in accordance with the provisions
of Section 8-11-7 of the Illinois Municipal Code (65 ILCS 5/8-11-7).
C.Â
Payment of tax. At the time such report is filed, there shall be
paid to the State Department of Revenue the amount of tax hereby imposed
on account of the renting of automobiles during the preceding month.
A.Â
Tax imposed. A tax is hereby imposed upon the privilege of using
in this City an automobile which is rented from a renter outside Illinois
and which is titled or registered with an agency of this state's government
in this City at the rate of 1% of the rental price of such automobile
while this section is in effect, in accordance with the provisions
of Section 8-11-8 of the Illinois Municipal Code (65 ILCS 5/8-11-8).
B.Â
Collection of tax. The tax provided for in this section shall be
collected from the persons whose Illinois address for titling or registration
purposes is given as being in this City.
A.Â
A tax is hereby imposed in accordance with the provisions of Section
8-11-6 of the Illinois Municipal Code (65 ILCS 5/8-11-6), approved
May 29, 1961, as amended, upon the privilege of using, in the City
of Mendota, any item of tangible personal property which is purchased
outside Illinois at retail from a retailer, and which is titled or
registered with any agency of Illinois government. The tax shall be
at the rate of 1% of the selling price of such tangible personal property,
with "selling price" to have the meaning as defined in the Use Tax
Act (35 ILCS 105/1 et seq.), approved July 1955, as amended, and the
tax shall be collected from persons whose Illinois address for titling
or registration purposes is given as being within the City of Mendota.
B.Â
Such tax shall be collected by the Illinois Department of Revenue
for the City of Mendota, and the tax must be paid, or an exemption
determination obtained from the Department of Revenue, before the
title or certificate of registration for the personal property may
be issued. The Department of Revenue shall have full power to administer
and enforce the provisions of such Act and this section.
A.Â
There is hereby imposed a tax upon all persons engaged within the
municipality in the business of renting, leasing or letting rooms
in a hotel, as defined in the Hotel Operators Operation Tax Act (35
ILCS 145/1 et seq.), at a rate of 5% of the gross rental receipts
from such renting, leasing or letting; excluding, however, from gross
rental receipts the proceeds of such renting, leasing or letting to
permanent residents of said hotel.
B.Â
On the first day of each month, the hotel operator and/or owner shall
remit, on a form to be provided by the municipality, the tax collected
on a monthly basis, showing the amount collected for tax and the gross
rental receipts and such other information as required by the municipality.
C.Â
Nothing in this section shall be construed to impose a tax upon the
privilege of engaging in business.
D.Â
The amounts collected by the City of Mendota pursuant to this section
shall be expended by the municipality solely to promote tourism and
conventions within the municipality or otherwise to attract nonresident
overnight visitors to the municipality.
E.Â
The municipality shall have all powers necessary to enforce collection
of the tax imposed by this section, including but not limited to subpoena
power to create and enforce liens.
