[HISTORY: Adopted by the Board of Trustees of the Village
of Westville 3-23-2022 by Ord. No. 22-1500. Amendments noted where applicable.]
The Village Board hereby finds that the recitals to this chapter
are true, complete and correct and hereby incorporates them into this
chapter.[1]
[1]
Editor's Note: A complete copy of this ordinance, including
recitals, is on file in the Village offices.
A.
The Village hereby makes the following findings as supported by the
Business District Plan:
(1)
The Proposed Business District, on the whole, has not been subject
to growth and development through private enterprise or would not
reasonably be anticipated to be developed or redeveloped without the
adoption of the Business District Development or Redevelopment Plan;
(2)
The Business District Development Plan conforms to the Comprehensive
Plan for the development of the municipality as a whole; and
(3)
The 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:
B.
Thus, the District is found to be eligible, as it represents a blighted
portion of the Village of Westville by reason of deterioration of
site improvements, improper subdivision or obsolete platting, and
the existence of conditions which endanger property. 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
Village. Additionally, the property in the District would not be reasonably
anticipated to be developed without the establishment of the Westville
Business District and adoption of the Westville Business District
Plan.
The 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: Exhibit A is on file in the Village offices.
The Business District is hereby established pursuant to the
Business District Plan and the Business District Law. The boundaries
of the Business District are legally described in Appendix A of the
Business District Plan and depicted in Exhibit A of the Business District
Plan, which legal description and depiction are incorporated herein
by this reference. The Business District includes only parcels of
real property which are directly and substantially benefitted by the
Business District Plan. The Village Board shall have and possess,
without limitation, such powers with respect to the Business District
as authorized under the Business District Law and the Business District
Plan.
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 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 Business District, in the business of making sales of service,
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,[1] at a rate of 1.0% of the gross rental receipts from the renting, leasing, or letting of hotel rooms within the 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.[2]
C.
The taxes imposed pursuant to Subsections A and B above shall be for the planning, execution and implementation of the Business District Plan and to pay for business district project costs as set forth in the 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.
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 taxes imposed pursuant to Subsection B above, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Village. The Village shall have full power to administer and enforce such provisions of this chapter.
The Village hereby establishes the Westville Business District
Tax Allocation Fund in the custody of the Village Treasurer and each
distribution of taxes imposed by this chapter to the Village 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 Village 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, 2022.
It is hereby declared to be the intention of the Village Board
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 Village Board 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 Village President is hereby authorized and directed to execute
and deliver for and on behalf of the Village, and the Village Clerk
is hereby authorized and directed where appropriate to attest, all
certificates, documents, agreements or other instruments, and the
Village President or her 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.
This chapter shall be in full force and effect from and after
its passage, approval and publication, if required, as provided by
law. The imposition of these Business District taxes shall take effect
on the first day of July 2022.
