[Adopted as Ch. 36, Art. I, of the 2001 Code]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
A. Imposed. A tax is hereby imposed upon all persons engaged in this
municipality in the business of making sales of service at the rate
of 1% 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 65 ILCS 5/8-11-1.4.
B. Filing. Every supplier or serviceman required to account for the
municipal service occupation tax for the benefit of this municipality
shall file the report to the State Department of Revenue required
by and in accordance with 35 ILCS 115/9, as amended.
C. Payment. At the time such report is filed, there shall be paid to
the State Department of Revenue the amount of tax hereby imposed.
D. Exclusions. The exclusion contained in 35 ILCS 115/3-5 of the Service
Occupation Tax Act, as amended, shall apply to property within the
municipality and the municipality shall collect no sales tax on such
exempted items.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
A. Imposed. A tax is hereby imposed upon all persons engaged in the
business of selling tangible personal property at retail in this municipality
at the rate of 1% of the gross receipts from such sales made in the
course of such business while this section is in effect, in accordance
with the provisions of 65 ILCS 5/8-11-1.3.
B. Filing. Every such person engaged in such business in this municipality
shall file the report to the State Department of Revenue required
by and in accordance with 35 ILCS 120/3, as amended.
C. Payment. 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 the sales of tangible personal property
during the preceding month.
D. Exclusions. The exclusion contained in 35 ILCS 120/2-5 of the Retailers
Occupation Tax Act, as amended, shall apply to property within the
municipality and the municipality shall collect no sales tax on such
exempted property.
A. Imposed. A tax is hereby imposed in accordance with the provisions
of 65 ILCS 5/8-11-1.5 upon the privilege of using in the municipality
any item of tangible personal property which is purchased outside
Illinois at retail from a retailer, and which is titled or registered
with an agency of Illinois government. The tax shall be at the rate
of 1% of the selling price of such tangible property, with "selling
price" to have the meaning as defined in the Use Tax Act (35 ILCS
5/105-1 et seq.).
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
B. Collection. Such tax shall be collected by the Illinois Department
of Revenue for all municipalities imposing the tax and shall be paid
before the title or certificate of registration for the personal property
is issued.
C. Filing. The Clerk is hereby directed to transmit to the Illinois
Department of Revenue a certified copy of this section not later than
five days after the effective date of this section.
D. Exclusions. Any exemptions found in 35 ILCS 105/3-5 of the Use Tax
Act, as amended, shall apply to property/equipment within the municipality
and the municipality shall collect no sales tax on such exempted property/equipment.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
A. Imposed. A tax is hereby imposed upon all persons engaged in the
business of renting automobiles in this municipality at the rate of
1% of the gross receipts from such sales made in the course of such
business while this section is in effect in accordance with the provisions
of 65 ILCS 5/8-11-7.
B. Filing. Every such person engaged in such business in this municipality
shall file the report to the State Department of Revenue required
by and in accordance with 35 ILCS 120/3, as amended.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
C. Payment. 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.
D. Report to state. The Clerk is hereby directed to transmit to the
State Department of Revenue a certified copy of this section not later
than five days after the effective date of this section.
A. Imposed. A tax is hereby imposed upon the privilege of using in this
municipality 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 municipality at the rate of 1% of the rental price of such
automobile while this section is in effect, in accordance with the
provisions of 65 ILCS 5/8-11-8.
B. Filing. Every such person engaged in such business in this municipality
shall file the report to the State Department of Revenue required
by and in accordance with 35 ILCS 120/3, as amended.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
C. Collection. 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 municipality.
D. Payment. 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.
E. Report to state. The Clerk is hereby directed to transmit to the
State Department of Revenue a certified copy of this section not later
than five days after the effective date of this section.