TITLE 3
MUNICIPAL TAXES AND REVENUES

CHAPTER 1
MUNICIPAL OCCUPATION AND USE TAXES

SECTION:

3-1-1: Municipal Retailers' Occupation Tax

3-1-2: Municipal Service Occupation Tax

3-1-3: Municipal Use Tax

3-1-4: Municipal Automobile Renting Occupation Tax

3-1-5: Municipal Automobile Renting Use Tax

3-1-6: Hotel And Motel Use Tax

3-1-1: MUNICIPAL RETAILERS' OCCUPATION TAX:

   A.   Tax Imposed: A tax is imposed on all persons engaged in the business of selling tangible personal property at retail in this village at the rate of one percent (1%) of the gross receipts from these 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 1 . (1976 Code § 115.001)

   B.   Report Filed: Every person engaged in such business in the village shall file, on or before the last day of each calendar month, the report to the Illinois department of revenue required by section 3 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 2 . (1976 Code § 115.002)

   C.   Payment Of Tax: At the time the report is filed, there shall be paid to the Illinois department of revenue the amount of tax imposed on account of the receipts from sales of tangible personal property during the preceding month. (1976 Code § 115.003)

 

Notes

1	1. 65 ILCS 5/8-11-1.
2	2. 35 ILCS 120/1 et seq.

3-1-2: MUNICIPAL SERVICE OCCUPATION TAX:

   A.   Tax Imposed: A tax is imposed on all persons engaged in this village 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 these 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 1 . (1976 Code § 115.005)

   B.   Report Filed: Every supplier or serviceman required to account for municipal service occupation tax for the benefit of this village shall file, on or before the last day of each calendar month, the report to the Illinois department of revenue required by section 9 of the service occupation tax act, approved July 10, 1961, as amended 2 . (1976 Code § 115.006)

   C.   Payment Of Tax: At the time the report is filed, there shall be paid to the Illinois department of revenue the amount of tax imposed. (1976 Code § 115.007)

 

Notes

1	3. 65 ILCS 5/8-11-5.
2	1. 35 ILCS 115/1 et seq.

3-1-3: MUNICIPAL USE TAX:

   A.   Tax Imposed: A tax is imposed on the privilege of using in the village any item of tangible personal property which is purchased outside of the state of Illinois, at retail, from a retailer, and which is titled or registered with an agency of the state of Illinois. (1976 Code § 115.010)

   B.   Rate Of Tax: The tax imposed herein shall be at a rate of one percent (1%) of the selling price of the tangible personal property, as selling price is defined in the Illinois use tax act, approved July 14, 1955, as amended. 1 . (1976 Code § 115.011)

   C.   Payment Of Tax: The tax imposed herein shall be collected by the Illinois department of revenue on behalf of the village, and shall be paid before the title or certificate of registration is issued for such personal property. (1976 Code § 115.012)

 

Notes

1	2. 35 ILCS 105/1 et seq.