Stephenson County, IL
chevron_right
2023-07-20
info
chevron_right
Part II General Legislation
chevron_right
Chapter 360 Taxation
chevron_right
Article III Retailers' Occupation Tax
- Administrative Legislation
- Ch 1 General Provisions
- Ch 12 Board of Review
- Ch 18 Claims and Expenditures
- Ch 23 Convention and Visitors Bureau
- Ch 29 County Board
- Ch 34 County Employees
- Ch 38 County Facilities and Property
- Ch 45 Defense and Indemnification
- Ch 56 Emergency Management Agency
- Ch 62 Ethics
- Ch 71 Fiscal Year
- Ch 77 Health Department
- Ch 84 Law Library and Court Fees
- Ch 95 Policies
- Ch 124 Sheriff's Department
- General Legislation
- Ch 200 Alarm Systems
- Ch 203 Alcoholic Beverages
- Ch 205 Animals
- Ch 211 Body Art
- Ch 218 Buildings, Dangerous
- Ch 224 Burning
- Ch 228 Civil Fees and Criminal Assessments
- Ch 233 Dance Halls and Roadhouses
- Ch 234 Fair Housing Policy
- Ch 246 Fireworks
- Ch 257 Food Establishments
- Ch 309 Nuisances
- Ch 315 Parks and Recreation
- Ch 324 Pollution Control Facilities
- Ch 331 Raffles and Poker Runs
- Ch 338 Sewers and Sewage Disposal
- Ch 346 Solid Waste
- Ch 355 Subdivision of Land
- Ch 360 Taxation
- Ch 360 Art III Retailers' Occupation Tax
- § 360-7 Tax imposed; amount.
- Ch 364 Telecommunications
- Ch 372 Vehicles and Traffic
- Ch 376 Vehicles, Inoperable
- Ch 380 Vehicles, Off-Road
- Ch 388 Weeds
- Ch 391 Wells
- Ch 400 Zoning
- Appendix
- Ch A405 Cable Television
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 2-11-1986 by Ord. No. 86-83 (Ch. 17, Art. IV, of
the 1977 Code)]
[Amended 8-10-1993 by Ord. No. 93-08-195]
A.
A County supplementary retailer's occupation tax at a rate of 1/4
of 1% is hereby imposed upon all persons engaged in the business of
selling tangible personal property at retail within the County of
Stephenson.
B.
Such persons, in administering and accounting for the tax, are subject
to the same rights, remedies, privileges, immunities, powers and duties,
and the same conditions, restrictions, limitations, penalties and
definitions of terms, and the same mode of procedures as found in
the Retailers' Occupation Tax Act as are now or hereafter amended,
unless otherwise noted or excepted in 35 ILCS 120/1 et seq.
