(A) (1) 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 the state’s government, at retail within the boundaries of the Route 15/S. Green Mount Road Business District at the rate of 1% of the gross receipts from such sales made in the course of such business while this chapter is in effect; and a tax is hereby imposed upon all persons engaged within the boundaries of the Route 15/S. Green Mount Road Business District in the business of making sales of service, at the rate of 1% of the selling price of all tangible personal property transferred by such serviceperson 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 which 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 non-prescription 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.
(2) The imposition of these Business District taxes is in accordance with the provisions of subsections (B) and (C), respectively, of § 11-74.3-6 of the Illinois Municipal Code (65 ILCS 5/11-74.3-6).
(3) The city shall file with the Department of Revenue of the state a certified copy of this chapter, including the boundaries of the Route 15/S. Green Mount Road Business District, and all other documents required by the Business District Act for the administration, collection and enforcement by the Department of these Business District sales taxes.
(4) All amounts generated by the sales tax shall be collected and the tax shall be enforced by the Department of Revenue in the same manner as other retailers’ occupation taxes and service occupation taxes imposed by the city. The proceeds of the sales tax shall be deposited by the city into a special fund held by the city entitled the Route 15/S. Green Mount Road Business District Tax Allocation Fund.
(B) (1) A hotel operator’s 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% 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 § 13 of the Metropolitan Pier and Exposition Authority Act. Revenues from the hotel tax shall be applied to payment of the authorized expenditures of the Business District or to payment of bonds, notes or other obligations issued to fund such Business District costs.
(2) The imposition of this Business District tax is in accordance with the provisions of subsection (d) of § 11-74.3-6 of the Illinois Municipal Code (65 ILCS 5/11-74.3-6).
(3) The city shall administer, collect and enforce the hotel tax as provided in the Business District Act.
(4) The proceeds of the hotel tax shall be deposited by the city into a special fund held by the city entitled the Route 15/S. Green Mount Road Business District Tax Allocation Fund.
(C) The taxes hereby imposed under division (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. The Department of Revenue shall have full power to administer and enforce the provisions of this chapter.
(D) The Municipal Clerk is hereby directed to file a certified copy of this chapter with the state’s Department of Revenue on or before April 1.
(E) This chapter shall take effect on July 1 next following the adoption and filing of this chapter with the Department of Revenue.
(1960 Code, § 39-1-6) (Ord. 7343, passed 12-21-2009)