[HISTORY: Adopted by the Mayor and City Council of the City
of Maroa 7-25-2016 by Ord. No.
2016/07/25-1; amended 9-26-2016 by Ord. No. 20160926-2 and 3-26-2018 by Ord. No. 20180326-2. Subsequent amendments noted where applicable.]
A.
The City of Maroa, Macon County, Illinois (the "City") has the authority
to designate an area as a Business District pursuant to the Business
District Development and Redevelopment Act, authorized by 65 ILCS
5/11-74.3-1 et seq., as amended (the "Act"), to share Business District
sales tax revenues generated by a redevelopment project in the proposed
Business District to induce a developer's undertaking and performance
of such project and to provide for public infrastructure within the
Business District; and
B.
On July 25, 2016, the City of Maroa approved Ordinance No. 2016/07/25-1,
establishing and designating the Maroa Business District, approving
the Maroa Business District Plan within the City of Maroa, Illinois,
and imposing Business District taxes within the Maroa Business District;
and
C.
On September 26, 2016, the City of Maroa approved Ordinance No. 20160926-2
amending the language of Ordinance No. 2016/07/25-1; and
D.
It is essential to the City's economic and social welfare that its
Business District continues to be developed, maintained and/or revitalized
by assuring opportunities for development and attracting sound and
stable commercial growth; and
E.
In order to further encourage development and redevelopment within
the Maroa Business District, the City is considering amending the
Plan by modifying the Business District Area; and
F.
The City has received a plan from Moran Economic Development, LLC
(the "Consultant") titled "Maroa Amended Business District; Amended
Business District Plan" (the "Amended Business District Plan") dated
February 26, 2018, which sets forth an amended plan for the development
and redevelopment of the Business District area in the City of Maroa,
as well as the inclusion of additional parcels in the Business District
area. The proposed area for inclusion through amendment to the Maroa
Business District encompasses approximately seven parcels of property
and rights-of-way in the City. Generally, the proposed Amended Business
District Area (the "Amended Area") is made up of parcels adjacent
to the existing Business District boundary along Old Hwy 51, downtown
Maroa and some undeveloped property north of East Duroc Road.
G.
The City, on February 27, 2018 and February 28, 2018, published a
notice of public hearing to be held with respect to the approval of
the Amended Business District Plan and the designation of the Amended
Business District, and the City held a public hearing as provided
in such notice on March 14, 2018, at which members of the public were
allowed to comment with respect to the provisions of the Amended Business
District Plan.
The City hereby makes the following findings as supported by
the Amended Business District Plan:
A.
The Amended Business District, on the whole, has not been subject
to growth and development through investment by private enterprise
or would not reasonably be anticipated to be developed without the
adoption of the Amended Business District Development Plan;
B.
The Amended Business District Plan conforms to the Comprehensive
Plan for the development of the City as a whole; and
C.
The Amended Business District is a blighted area due to the presence,
individually and in combination, of several conditions representative
of those outlined in the Act. These include:
D.
The Amended Business District is found to be eligible under the Act,
as it represents a blighted portion of the City of Maroa by reason
of the predominance of defective, nonexistent and an inadequate street
layout, deterioration of site improvements and obsolete platting.
These factors, in combination, contribute to the economic underutilization
of the area, as well as cause the area to be an economic liability
to the City. Additionally, the property in the District would not
be reasonably anticipated to be developed without the amendment of
the Maroa Business District and adoption of the Amended Business District
Plan.
The Amended Business District Plan, a copy of which is attached
hereto as Exhibit A and incorporated herein by this reference, is
hereby approved.[1]
[1]
Editor's Note: The Exhibits are included as an attachment to this chapter.
The Amended Business District is hereby established pursuant
to the Amended Business District Plan and the Act. The boundaries
of the Amended Business District are legally described in Appendix
A of the Amended Business District Plan and depicted in Exhibit A
of the Amended Business District Plan, which legal description and
depiction are incorporated herein by this reference. The proposed
area for inclusion through amendment includes approximately seven
additional parcels of real property which are directly and substantially
benefitted by the Business District Plan. The City Council shall have
and possess, without limitation, such powers with respect to the Amended
Business District as authorized under the Act and the Amended Business
District Plan. The legal description, parcel identification numbers
and address list for the Amended Business District are attached hereto
as Exhibits B, C and D and by this reference made a part hereof.[1]
[1]
Editor's Note: The Exhibits are included as an attachment to this chapter.
A.
A Business District retailers' occupation 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 the State of Illinois, at retail within the Amended
Business District at the rate of 1.0% of the gross receipts from such
sales made in the course of such business; and a Business District
service occupation tax is hereby imposed upon all persons engaged,
in the Amended Business District, in the business of making sales
of services, at the rate of 1.0% of the selling price of all tangible
personal property transferred by such serviceman as an incident to
a sale of service. This Business District retailers' occupation tax
and this Business District service occupation tax shall not be applicable
to the sale 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,
modifications to a motor vehicle for the purpose of rendering it usable
by a disabled person, and insulin, urine testing materials, syringes
and needles used by diabetics, for human use.
B.
An occupation tax is hereby imposed upon all persons engaged in the business of renting, leasing or letting rooms in a hotel, as defined in the Hotel Operators' Occupation Tax Act, at a rate of 1.0% of the gross rental receipts from the renting, leasing or letting of hotel rooms within the Amended Business District, excluding, however, from gross rental receipts the proceeds of renting, leasing or letting to permanent residents of a hotel, as defined in the Hotel Operators' Occupation Tax Act, and proceeds from the tax imposed under Subsection (c) of Section 13 of the Metropolitan Pier and Exposition Authority Act.[1]
[1]
Editor's Note: See 70 ILCS 210/1 et seq.
C.
The taxes imposed pursuant to Subsections A and B above shall be for the planning, execution and implementation of the Amended Business District Plan and to pay for Business District project costs as set forth in the Amended Business District Plan, including payment of bonds, notes or other obligations (the "obligations") issued to finance such Business District project costs. These taxes shall be in full force and effect until the earlier of:
E.
Collection and enforcement of taxes.
(1)
The taxes imposed pursuant to Subsection A above, 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 such provisions of this chapter.
The City has established the Maroa Business District Tax Allocation
Fund in the custody of the City Treasurer, and each distribution of
taxes imposed by this chapter to the City from the Department of Revenue
shall be deposited in such fund for the purpose of paying or reimbursing
Business District project costs and obligations incurred in the payment
of the costs.
The City Clerk is hereby directed to file a certified copy of
this chapter with the Department of Revenue on or before the 31st
day of March, 2018.
It is hereby declared to be the intention of the City Council
that each and every part, section and subsection of this chapter shall
be separate and severable from each and every other part, section
and subsection hereof, and that the City Council intends to adopt
each said part, section and subsection separately and independently
of any other part, section and subsection. If any part, section or
subsection of this chapter shall be determined to be or to have been
unlawful or unconstitutional, the remaining parts, sections and subsections
shall be and remain in full force and effect, unless the court making
such finding shall determine that the valid portions standing alone
are incomplete and are incapable of being executed in accord with
the legislative intent.
This chapter shall be governed exclusively by and construed
in accordance with the applicable laws of the State of Illinois.
The Mayor is hereby authorized and directed to execute and deliver
for and on behalf of the City, and the City Clerk is hereby authorized
and directed where appropriate to attest, all certificates, documents,
agreements or other instruments, and the Mayor or his designated representative
is hereby authorized and directed to take any and all actions, as
may be necessary, desirable, convenient or proper to carry out and
comply with the provisions of all agreements or contracts, necessary
or reasonably incidental to the implementation of this chapter.
All ordinances, resolutions and parts of ordinances and resolutions
in conflict with this chapter are hereby repealed.
This chapter shall be in full force and effect from and after
its passage, approval and publication, if required, as provided by
Act. The imposition of these Business District taxes shall take effect
on the first day of July 2018.
