A. Municipal Retailers' Occupation Tax:
1. Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this city at the rate of one percent (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 section 8-11-1 of the Illinois municipal code.
2. Report Filed: Every such person engaged in such business in the city shall file on or before the last day of each calendar month, the report to the state department of revenue required by section three of an act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption, approved June 28, 1933, as amended.
3. 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. (Ord. 3556, 8-27-1969)
4. Exclusions: The exclusion contained in section 2(d) of the retailers' occupation tax act, approved June 28, 1933, as amended, shall not apply to property within the city. (Ord. 4397, 12-27-1978)
B. Municipal Service Occupation Tax:
1. Tax 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 one percent (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 section 8-11-5 of the Illinois municipal code.
2. Report Filed: Every supplier or serviceman required to account for municipal service occupation tax for the benefit of this city shall file on or before the last day of each calendar month, the report to the state department of revenue required by section 9 of the service occupation tax act, approved July 10, 1961, as amended.
3. 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. (Ord. 3557, 8-27-1969)
4. Exclusions: The exclusion contained in section 2(e) of the service occupation tax act, approved July 10, 1961, as amended, shall not apply to property within the city. (Ord. 4397, 12-27-1978)
C. Home Rule Municipal Retailers' And Service Occupation Taxes:
1. Tax Imposed: A 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 this state's government, at retail in this city at the rate of one percent (1.0%) of the gross receipts from such sales made in the course of such business while this subsection is in effect; and a tax is hereby imposed upon all persons engaged in this city in the business of making sales of service, at the rate of one percent (1.0%) of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. Such home rule municipal retailers' occupational tax and the home rule municipal service occupation tax shall not be applicable on the sales of food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food which 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.
The imposition of these home rule taxes are in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-1 and 5/8-11-5. (Ord. 7125, 2-25-2009, eff. 7-1-2009)
2. Collection Of Taxes: The taxes hereby imposed, 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 the provisions of this section.
3. Certified Copy: The city clerk is hereby directed to file a certified copy of this section on or before June 1, 1990. (Ord. 5439, 4-25-1990)
D. Business District Taxes:
1. Imposed: For the planning, execution and implementation of the Alton Square business district plan and to pay for Alton Square business district project costs as set forth in said plan, all as provided in the business district act, the city hereby imposes the following taxes (collectively, the "business district taxes"):
a. Retailers' Occupation Tax: Except as otherwise provided in subsection D2 of this section, there is hereby imposed upon all persons engaged in the Alton Square business district, 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 Alton Square business district a retailers' occupation tax at a rate equal to one percent (1.0%) of the gross receipts from the sales made in the course of such business.
b. Service Occupation Tax: Except as otherwise provided in subsection D2 of this section, there is hereby imposed upon all persons engaged in the Alton Square business district in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the Alton Square business district, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, a service occupation tax at a rate equal to one percent (1.0%) of the selling price of tangible personal property so transferred within the Alton Square business district.
2. Exclusions From Tax: The retailers' occupation tax and the service occupation tax imposed pursuant to this subsection D shall not be imposed on 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), prescription and nonprescription medicines, drugs, medical appliances, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, insulin, urine testing materials, syringes, and needles used by diabetics for human use.
3. Transmittal To Department Of Revenue: The city clerk is hereby expressly directed to transmit: a) a certified copy of this subsection D to the department of revenue (the "department") of the state of Illinois (the "state") not later than April 1, 2008, for administration and enforcement by the department commencing on July 1, 2008, b) in the manner prescribed by the department, the boundaries of the Alton Square business district in such a way that the department can determine by its address whether a business is located in the Alton Square business district, and c) such other information as the department may require for the administration and enforcement of the business district taxes.
4. Business District Taxes Deposited To Fund: It is hereby expressly provided that each distribution to the city by the state of business district taxes shall be deposited by the city treasurer upon receipt into the fund and shall be used as provided in the business district act.
5. Termination Of Business District Taxes And Fund: When all Alton Square business district costs, including, without limitation, all obligations financing Alton Square business district project costs incurred under section 11-74.3-3 of the business district act, have been paid, all surplus funds then remaining in the fund shall be distributed to the city treasurer for deposit to the city's general corporation fund. Upon payment of all Alton Square business district project costs and retirement of obligations, but in no event more than twenty three (23) years after the date of adoption of the ordinance approving the Alton Square business district plan, March 26, 2031, the city shall adopt an ordinance immediately rescinding the business district taxes, and the fund shall be closed. (Ord. 7067, 3-26-2008)