CHAPTER 5: TAXATION AND FINANCE
      Article
         1.   MUNICIPAL RETAILERS’ OCCUPATION TAX
         2.   MUNICIPAL SERVICE OCCUPATION TAX
         3.   MUNICIPAL USE TAX
         4.   MUNICIPAL UTILITY TAX
         4.1.   MUNICIPAL TELECOMMUNICATIONS TAX
         5.   MUNICIPAL AUTOMOBILE RENTING OCCUPATION AND USE TAX
         6.   ATHLETIC CONTESTS AND EXHIBITIONS FOR GAIN
         7.   MOTOR VEHICLE LICENSE
         8.   PURCHASES AND CONTRACTS
         9.   HOTEL/MOTEL USE TAX
         10.   REAL ESTATE TRANSFER TAX
         11.   PENALTIES FOR VIOLATIONS OF CH. 5
         12.   MUNICIPAL GAS USE TAX
         13.   MUNICIPAL MOTOR FUEL TAX
         14.   MUNICIPAL ALCOHOLIC BEVERAGE TAX
ARTICLE 1:  MUNICIPAL RETAILERS’ OCCUPATION TAX
Editor’s note:
   This article relating to the Municipal Retailers’ Occupation Tax has been superseded by Illinois state statutes. However, specific percentages and tax amounts were amended by Ord. 2003-04-18, passed 4-21-2003, Ord. 2010-04-15, passed 4-5-2010, and Ord. 2018-03-08, passed 3-5-2018.
ARTICLE 2:  MUNICIPAL SERVICE OCCUPATION TAX
Editor’s note:
   This article relating to the Municipal Service Occupation Tax has been superseded by Illinois state statutes. However, specific percentages and tax amounts were amended by Ord. 2003-04-18, passed 4-21-2003, Ord. 2010-04-15, passed 4-5-2010, and Ord. 2018-03-08, passed 3-5-2018.
ARTICLE 3:  MUNICIPAL USE TAX
Editor’s note:
   This article relating to the Municipal Use Tax has been superseded by Illinois state statutes.
ARTICLE 4:  MUNICIPAL UTILITY TAX
Section
   5-4-1   Definitions
   5-4-2   Tax imposed
   5-4-3   Businesses excluded from tax
   5-4-4   To be in addition to street use tax
   5-4-5   Tax remittance and return
   5-4-6   Overpayment of tax
   5-4-7   Limitation on actions to recover tax due
   5-4-8   Collection of tax
   5-4-9   Resales
   5-4-10   Books and records
Cross-reference:
   Municipal Gas Use Tax, see Ch. 5, Art. 12
§ 5-4-1  DEFINITIONS.
   For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   GROSS RECEIPTS. The consideration received for distribution, supplying, furnishing or selling gas or electricity for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of materials used, labor or service cost, or any other expenses whatsoever. GROSS RECEIPTS shall not include receipts from the village for the sale to the village of any utility products or services.
   PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of the state, or a receiver, trustee, conservator or other representative appointed by order of any court.
   PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within the state, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within the state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representation is located in the state permanently or temporarily, or whether such person, subsidiary other affiliate is licensed or qualified to do business in the state.
   PURCHASE AT RETAIL. Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), directly in the generation, production, transmission, delivery or sale of electricity.
   PURCHASER. Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail.
   TAX COLLECTOR. The person delivering electricity to the purchaser.
(Ord. 93-12-113, passed 12-14-1993; Ord. 98-07-54, passed 7-20-1998)
§ 5-4-2  TAX IMPOSED.
   (A)   A tax is imposed on all persons engaged in the occupation or privilege of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the village and not for resale, at the rate of 5% of the gross receipts therefrom. The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of electricity is subject to the tax imposed under division (B) below.
   (B)   Pursuant to § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2) and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village at the following rates, calculated on a monthly basis for each purchaser:
      (1)   For the first 2,000 kilowatt-hours used or consumed in a month, 0.564 cents per kilowatt-hour;
      (2)   For the next 48,000 kilowatt-hours used or consumed in a month, 0.386 cents per kilowatt-hour;
      (3)   For the next 50,000 kilowatt-hours used on consumed in a month, 0.383 cents per kilowatt-hour;
      (4)   For the next 400,000 kilowatt-hours used or consumed in a month, 0.320 cents per kilowatt-hour;
      (5)   For the next 500,000 kilowatt-hours used or consumed in a month, 0.319 cents per kilowatt-hour;
      (6)   For the next 2,000,000 kilowatt-hours used or consumed in a month, 0.273 cents per kilowatt-hour;
      (7)   For the next 2,000,000 kilowatt-hours used or consumed in a month, 0.250 cents per kilowatt-hour;
      (8)   For the next 5,000,000 kilowatt-hours used or consumed in a month, 0.230 cents per kilowatt-hour;
      (9)   For the next 10,000,000 kilowatt-hours used or consumed in a month, 0.210 cents per kilowatt-hour; and
      (10)   For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.190 cents per kilowatt-hour.
(Ord. 93-12-113, passed 12-14-1993; Ord. 98-07-54, passed 7-20-1998; Ord. 2003-04-17, passed 4-21-2003)
§ 5-4-3  BUSINESSES EXCLUDED FROM TAX.
   No tax is imposed by this article with respect to any transaction to interstate commerce or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made subject to taxation by the state or any political subdivision thereof; nor shall any persons engaged in the business of selling gas or electricity be subject to taxation under the provisions of this article for such transactions as are or may become subject to taxation under the provisions of 65 ILCS 5/8-11-1.
(Ord. 93-12-113, passed 12-14-1993)
§ 5-4-4  TO BE IN ADDITION TO STREET USE TAX.
   The tax established by this article shall be in addition to the payment of money, or value of products or services furnished to this village by the taxpayer as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer’s business.
§ 5-4-5  TAX REMITTANCE AND RETURN.
   (A)   (1)   Every Tax Collector shall on a monthly basis file a return in a form prescribed by the village.
      (2)   The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under this chapter.
   (B)   If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under this chapter, then the purchaser shall file a return in a form prescribed by the village, and pay the tax directly to the village on or before the last day of the month following the month during which the electricity is used or consumed.
(Ord. 98-07-54, passed 7-20-1998)
§ 5-4-6  OVERPAYMENT OF TAX.
   If it shall appear that an amount of tax due under this article has been paid which was not in fact due, whether as the result of a mistake of face or an error of law, then such amount shall be credited against any tax due, or to become due, under this article from the taxpayer who made the erroneous payment. However, no amount erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
§ 5-4-7  LIMITATION ON ACTIONS TO RECOVER TAX DUE.
   No action to recover any amount of tax due under the provisions of this article shall be commenced more than three years after the due date of such amount.
§ 5-4-8  COLLECTION OF TAX.
   (A)   (1)   Subject the provisions of § 5-4-9 regarding the delivery of electricity to resellers, the tax imposed under this chapter shall be collected from purchasers by the person maintaining a place of business in the state who delivers electricity to such purchasers.
      (2)   This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser, and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
   (B)   Any tax required to be collected by this chapter, and any tax in fact collected, shall constitute a debt owned to the village by the person delivering the electricity; provided that:
      (1)   The person delivering the electricity shall be allowed credit for such tax related to deliveries of electricity he or she charges for which are written off as uncollectible; and
      (2)   If such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
   (C)   Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity.
      (1)   Persons delivering electricity shall also be authorized to add such gross charge an amount equal to 3% of the tax they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village upon request.
      (2)   For purposes of this chapter, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
(Ord. 98-07-54, passed 7-20-1998)
§ 5-4-9  RESALES.
   (A)   Electricity that is delivered to a person in the village shall be considered to be for use and consumption by that person, unless the person receiving the electricity has an active resale number issued by the village and furnishes that number to the person who delivers the electricity, and certifies to that person that the sale is either entirely or partially non-taxable as a sale for resale.
   (B)   (1)   If a person who receives electricity in the village claims to be an authorized reseller of electricity, that person shall apply to the village for a resale number.
      (2)   The applicant shall state facts showing why it is not liable for the tax imposed by this chapter on any purchases of electricity, and shall furnish such additional information as the village may reasonably require.
   (C)   Upon approval of the application, the village shall assign a resale number to the applicant and shall certify the number to the applicant.
   (D)   The village may cancel the resale number of any person, if the person fails to pay any tax payable under this chapter for electricity used or consumed by the person, or if the number:
      (1)   Was obtained through misrepre-sentation; or
      (2)   Is no longer necessary because the person has discontinued making resales.
   (E)   (1)   If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this chapter directly to the village pursuant to § 5-4-2 on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to § 5-4-8 and remit the tax pursuant to § 5-4-5 on the amount of electricity delivered by the reseller to a purchaser.
      (2)   Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this section shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller; provided that, the person reports to the village the total amount of electricity delivered to the reseller, and such other information that the village may reasonably require.
(Ord. 98-07-54, passed 7-20-1998)
§ 5-4-10  BOOKS AND RECORDS.
   (A)   Every Tax Collector, and every taxpayer required to pay the tax imposed by this article, shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this chapter.
   (B)   The books and records shall be subject to and available for inspection at all times during business hours of the day.
(Ord. 98-07-54, passed 7-20-1998)
ARTICLE 4.1:  MUNICIPAL TELECOMMUNICATIONS TAX
Section
   5-4.1-1   Tax imposed
   5-4.1-2   Collection of tax
   5-4.1-3   Definitions
   5-4.1-4   Resale of telecommunications
   5-4.1-5   Tax return
   5-4.1-6   Overpayment of tax
   5-4.1-7   Limitation on actions to recover tax due
§ 5-4.1-1  TAX IMPOSED.
   A tax is imposed on the following acts or privileges:
   (A)   The act or privilege of originating in the village or receiving in the village intrastate telecommunications by a person at a rate of 5% of the gross charge for such telecommunications purchased at retail from a retailer by such person. However, such tax is not imposed on such act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by municipalities in the state; and
   (B)   The act or privilege of originating in the village or receiving in the village interstate telecommunications by a person at a rate of 5% of the gross charge for such telecommunications purchased at retail from a retailer by such person. To prevent actual multi-state taxation of the act or privilege that is subject to taxation under this division (B), any taxpayer, upon proof that the taxpayer has paid a tax in another state on such event, shall be allowed a credit against any tax enacted pursuant to this article to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in the state. However, such tax is not imposed on the act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by municipalities in the state.
(Ord. 93-10-90, passed 10-12-1993)
§ 5-4.1-2  COLLECTION OF TAX.
   (A)   The tax authorized by this article shall be collected from the taxpayer by a retailer maintaining a place of business in the state and making or effectuating the sale at retail and shall be remitted by such retailer to the village. Any tax required to be collected pursuant to this article and any such tax collected by such retailer shall constitute a debt owed by the retailer to the village. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications when sold for use. The tax authorized by this article shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services. If the retailer fails to collect the tax from the taxpayer, then the taxpayer shall be required to pay the tax direct to the village.
   (B)   Whenever possible, the tax authorized by this article shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications.
(Ord. 93-10-90, passed 10-12-1993)
§ 5-4.1-3  DEFINITIONS.
   For the purpose of the taxes authorized by this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   AMOUNT PAID. The amount charged to the taxpayer’s service address in the village regardless of where such amount is billed or paid.
   GROSS CHARGE. The amount paid for the act or privilege of originating or receiving telecommunications in the village and for all services rendered in connection therewith, valued in money whether paid in money or otherwise, including cash, credits, services and property of every kind or nature, and shall be determined without any deduction on account of the cost of such telecommunications, the cost of the materials used, labor or service costs or any other expense whatsoever. In case credit is extended, the amount thereof shall be included only as and when paid. However, GROSS CHARGE shall not include:
      (1)   Any amounts added to a purchaser’s bill because of a charge made pursuant to the tax imposed by this article, additional charges added to a purchaser’s bill pursuant to the Public Utilities Act, 220 ILCS 5/9-222, the tax imposed by the Telecommunications Excise Tax Act, 35 ILCS 630/1 et seq., or the tax imposed by the Internal Revenue Code at 26 U.S.C. § 4251;
      (2)   Charges for a sent collect telecommunication received outside of the village;
      (3)   Charges for leased time on equipment or charges for the storage of data or information or subsequent retrieval or the processing of data or information intended to change its form or content. Such equipment includes, but is not limited to, the use of calculators, computers, data processing equipment, tabulating equipment or accounting equipment and also includes the usage of computers under a timesharing agreement;
      (4)   Charges for customer equipment, including such equipment that is leased or rented by the customer from any source, wherein such charges are disaggregated and separately identified from other charges;
      (5)   Charges to business enterprises certified under the Public Utilities Act, 220 ILCS 5/9-222.1, to the extent of such exemption and during the period of time specified by the Department of Commerce and Community Affairs;
      (6)   Charges for telecommunications and all services and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries when the tax imposed under this section has already been paid to a retailer and only to the extent that the charges between the parent corporation and wholly owned subsidiaries or between wholly owned subsidiaries represent expense allocation between the corporations and not the generation of profit for the corporation rendering such service;
      (7)   Bad debts ( BAD DEBT means any portion of a debt that is related to a sale at retail for which gross charges are not otherwise deductible or excludable that has become worthless or uncollectible, as determined under applicable federal income tax standards; if the portion of the debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that portion during the reporting period in which the payment is made); or
      (8)   Charges paid by inserting coins in coin-operated telecommunication devices.
   INTERSTATE TELECOMMUNICATIONS. All telecommunications that either originate or terminate outside the state.
   INTRASTATE TELECOMMUNICATIONS. All telecommunications that originate and terminate within the state.
   PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation or a receiver, trustee, guardian or other representative appointed by order of any court, the federal and state governments, including state universities created by statute,  or any city, town, county or other political subdivision of the state.
   PURCHASE AT RETAIL. The acquisition, consumption or use of telecommunications through a sale at retail.
   RETAILER. Every person engaged in the business of making sales at retail as defined in this section. A municipality may, in its discretion, upon application, authorize the collection of the tax hereby imposed by any retailer not maintaining a place of business within the state, who to the satisfaction of the village, furnishes adequate security to insure collection and payment of the tax. Such RETAILER shall be issued, without charge, a permit to collect such tax. When so authorized, it shall be the duty of such RETAILER to collect the tax upon all of the gross charges for telecommunications in such municipality in the same manner and subject to the same requirements as a retailer maintaining a place of business within such municipality.
   RETAILER MAINTAINING A PLACE OF BUSINESS IN THIS STATE. This phrase, or any like term or phrase, means and includes any retailer having or maintaining within the state, directly or by a subsidiary, an office, distribution facilities, transmission facilities, sales office, warehouse or other place of business, or any agent or other representative operating within the state under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent or other representative is located here permanently or temporarily, or whether such retailer or subsidiary is licensed to do business in the state.
   SALE AT RETAIL. The transmitting, supplying or furnishing of telecommunications and all services rendered in connection therewith for a consideration, to persons other than the federal and state governments, and state universities created by statute and other than between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, when the tax has already been paid to a retailer and the gross charge made by one such corporation to another such corporation is not greater than the gross charge paid to the retailer for their use or consumption and not for resale.
   SERVICE ADDRESS. The location of telecommunications equipment from which telecommunications services are originated or at which telecommunications services are received by a taxpayer. If this is not a defined location, as in the case of mobile phones, paging systems, maritime systems, air-to-ground systems and the like, SERVICE ADDRESS shall mean the location of a taxpayer’s primary use of the telecommunication equipment as defined by telephone number, authorization code or location in the state where bills are sent.
   TAXPAYER. A person who individually or through his or her agents, employees or permittees engages in the act of privilege of originating in the village receiving telecommunications and who incurs a tax liability under this article.
   TELECOMMUNICATIONS. In addition to the usual and popular meaning, includes, but is not limited to, messages or information transmitted through use of local, toll and wide area telephone service, channel services, telegraph services, teletypewriter service, computer exchange services, cellular mobile telecommunications service, specialized mobile radio services, paging service or any other form of mobile and portable one-way or two-way communications,  or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or  similar facilities. The definition of TELECOMMUNICATIONS shall not include value added services in which computer processing applications are used to act on the form, content, code and protocol of the information for purposes other than transmission. TELECOMMUNICATIONS shall not include the purchase of telecommunications by a telecommunications service provider for use as a component part of the service provided by him or her to the ultimate retail consumer who originates or terminates the taxable end-to-end communications. Carrier access charges, right of access charges, charges for use of inter-company facilities and all telecommunications resold in the subsequent provision  used as a component of, or integrated into, end-to-end telecommunications service shall be non-taxable as sales for resale.
(Ord. 93-10-90, passed 10-12-1993)
§ 5-4.1-4  RESALE OF TELECOMMUNICATIONS.
   (A)   If a person who originates or receives telecommunications in the village claims to be a reseller of such telecommunications, such person shall apply to the village for a resale number. Such applicant shall state facts which will show the village why such applicant is not liable for tax under any ordinance authorized by this article on any of such purchases and shall furnish such additional information as the village may reasonably require.
   (B)   Upon approval of the application, the village shall assign a resale number to the applicant and shall certify such number to the applicant. The village may cancel any number which is obtained through misrepresentation, or which is used to send or receive such telecommunication tax-free when such actions in fact are not for resale, or which no longer applies because of the person’s having discontinued the making of resales.
   (C)   Except as provided above in this section, the act or privilege of sending or receiving telecommunications in the state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the village and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is non-taxable because at being a sale for resale.
(Ord. 93-10-90, passed 10-12-1993)
§ 5-4.1-5  TAX RETURN.
   (A)   Each taxpayer shall make a tax return as required by this article to the Village Treasurer on or before the first day of each month, stating:
      (1)   The name of the taxpayer;
      (2)   The principal place of business of the taxpayer;
      (3)   The gross receipts during the prior month upon the basis of which the tax is imposed;
      (4)   Amount of tax; and
      (5)   Such other reasonable and related information as the corporate authorities may require.
   (B)   The taxpayer making the return shall, at the time of making such return, pay to the Village Treasurer the amount of tax herein imposed. In connection with any return the taxpayer may, if taxpayer so elects, report and pay an amount based upon total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts.
(Ord. 93-10-90, passed 10-12-1993)
§ 5-4.1-6  OVERPAYMENT OF TAX.
   If it shall appear that an amount of tax due under this article has been paid which was not in fact due, whether as the result of a mistake of face or an error of law, then such amount shall be credited against any tax due, or to become due, under this article from the taxpayer who made the erroneous payment. However, no amount erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(Ord. 93-10-90, passed 10-12-1993)
§ 5-4.1-7  LIMITATION ON ACTIONS TO RECOVER TAX DUE.
   No action to recover any amount of tax due under the provisions of this article shall be commenced more than three years after the due date of such amount.
(Ord. 93-10-90, passed 10-12-1993)
ARTICLE 5:  MUNICIPAL AUTOMOBILE RENTING OCCUPATION AND USE TAX
Section
   5-5-1   Automobile renting occupation tax imposed
   5-5-2   Automobile renting use tax imposed
§ 5-5-1  AUTOMOBILE RENTING OCCUPATION TAX IMPOSED.
   (A)   A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this village at the rate of 1% of the gross receipts from such sales made in the course of such business while this article is in effect, in accordance with the provisions of 65 ILCS 5/8-11-7.
   (B)   Every such person engaged in such business in the village shall file on or before the last day of each calendar month the report to the State Department of Revenue required by 35 ILCS 120/3, as amended.
   (C)   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.
§ 5-5-2  AUTOMOBILE RENTING USE TAX IMPOSED.
   (A)   A tax is hereby imposed upon the privilege of using in this village an automobile which is rented from a renter outside the state and which is titled or registered with an agency of the state’s government in this village at the rate of 1% of the rental price of such automobile while this article is in effect, in accordance with the provisions of 65 ILCS 5/8-11-8.
   (B)   Every such person engaged in such business in the village shall file on or before the last day of each calendar month the report to the State Department of Revenue required by 35 ILCS 120/3, as amended.
   (C)   The tax provided for in this article shall be collected from the persons whose state address for titling or registration purposes is given as being in the village.
   (D)   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.
ARTICLE 6:  ATHLETIC CONTESTS AND EXHIBITIONS FOR GAIN
Section
   5-6-1   License required
   5-6-2   Gross receipt tax imposed
   5-6-3   Manner of payment
   5-6-4   Records required
§ 5-6-1  LICENSE REQUIRED.
   No person, firm or corporation shall conduct an athletic contest or exhibition for gain without first obtaining a license as required in Ch. 10, Art. 2, of this code.
§ 5-6-2  GROSS RECEIPT TAX IMPOSED.
   A tax is imposed upon all persons conducting an athletic contest or exhibition for gain based on the gross receipts derived from the sale of admission tickets at a rate of 3% of the gross receipts.
§ 5-6-3  MANNER OF PAYMENT.
   Any person conducting an athletic contest or exhibition shall submit to the Village Clerk a statement, verified under oath, of the gross receipts of each such contest or exhibition, within one week after such contest or exhibition has occurred. The statement shall be accompanied by the payment of a sum equal to 3% of the gross receipts.
§ 5-6-4  RECORDS REQUIRED.
   For the purpose of enabling the village to inform itself of such gross receipts, the person liable for the tax shall keep complete and accurate books, records and accounts in detail of all such gross receipts. The Village Clerk, or his or her designated agent, may examine on demand all such books, records and accounts pertaining to such contest or exhibition so held.
ARTICLE 7:  MOTOR VEHICLE LICENSE
Section
   5-7-1   Definitions
   5-7-2   License required
   5-7-3   New vehicles or new residents
   5-7-4   Partial year licenses
   5-7-5   Late charges
   5-7-6   Applications; issuance of license
   5-7-7   License fees
   5-7-8   Attaching license
   5-7-9   Transfer of license
   5-7-10   Replacement licenses
   5-7-11   Payment of accrued fees required
§ 5-7-1  DEFINITIONS.
   The following definitions shall apply to all vehicle licensing unless the context clearly indicates or requires a different meaning.
   APPLICANT. Any person or his or her agent applying for a license hereunder.
   LATE APPLICATION. Application for a license as set forth herein on or after July 1 of any odd numbered year by a person who was otherwise subject to this article on the preceding June 30.
   LEASE. To have the right to use and possess a vehicle through a leasehold interest.
   LICENSE PERIOD. The two year period beginning July 1 of any odd numbered year and ending June 30 of the following odd numbered year.
   OWN. To have title to any vehicle as evidenced by a state certificate of title.
   PARTIAL YEAR. The period between July 1 of any even numbered year and the following June 30, both dates inclusive.
   PERSON. Any person, firm, business or corporation residing in, or conducting business or operations at a fixed location within the village boundaries of the village as they now exist or may be altered hereafter.
   VEHICLE. Any motor vehicle or motorcycle for which license plates are required and issued by the state and as defined by state statute.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-2  LICENSE REQUIRED.
   The following provisions shall be applicable to all vehicle licensing.
   (A)   Every person who owns or leases a vehicle shall license said vehicle with the village as provided herein.
   (B)   Every person who owns or leases a vehicle registered with the Illinois Secretary of State to an address within the village shall license said vehicle with the village as provide herein.
   (C)   Any person who is obligated to license a vehicle under the terms of this article shall display the current license sticker on such vehicle.
   (D)   It shall be unlawful for any person to fail to license a vehicle or to display a current vehicle sticker as required under the terms of this article.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-3  NEW VEHICLES OR NEW RESIDENTS.
   (A)   Any person who owns or leases a specific vehicle for the first time, or shall for the first time, as to that vehicle, become subject to the provisions of this article through a change in residence, shall have 60 days after such acquisition or event to apply for a license or license transfer as otherwise set forth herein. If such application is made after more than 60 days, the late charge set forth herein shall apply beginning on the sixty-first day.
   (B)   A vehicle required to be licensed under the terms of this article but licensed under the ordinances of another municipality shall be allowed to continue to be licensed under the ordinances of the other municipality until the license from that other municipality expires, but in no case more than a period of one year. After such period, the vehicle shall become subject to the provisions of this article and shall be required to be licensed with the village.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-4  PARTIAL YEAR LICENSES.
   Any person who is required to purchase a vehicle license under the provisions of this article after June 30 of any even numbered year shall purchase a partial year license. The fees for a partial year license shall be 50% of the fees set forth in this article.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-5  LATE CHARGES.
   (A)   Any person who becomes obligated to purchase a vehicle license under the provisions of the ordinances of the village, and does not purchase that license within the time established by ordinance, shall be obligated to pay an amount for such license which shall be 150% of the amount which would have otherwise been paid if the license had been promptly purchased.
   (B)   In addition to payment of any other fees specified in this section, any person who fails to properly display a current village vehicle sticker shall be fined $20 for violations that occur between July 1, 2008 and July 31, 2008 and $100 for violations that occur after July 31, 2008. Every year thereafter, any person who fails to properly display a current village vehicle sticker by July 1 shall be fined $100.
(Ord. 92-04-39, passed 4-14-1992; Ord. 94-03-23, passed 3-8-1994; Ord. 2001-03-12, passed 3-5-2001; Ord. 2003-12-87, passed 12-15-2003; Ord. 2008-06-27, passed 6-2-2008; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-6  APPLICATIONS; ISSUANCE OF LICENSE.
   Any person desiring a license for any vehicle shall sign a written application upon a form provided by the village, setting forth the name and address of the applicant and a description of the vehicle for which the license is desired. Such application shall be filed with the village, and upon the payment of the license fee hereinafter provided, the village shall issue a license authorizing the licensee to use such vehicle within the village until the expiration of such license.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-7  LICENSE FEES.
   (A)   Biennial fee.  Except for the provisions set forth in divisions (B) through (E) of this section, the biennial fees to be paid for vehicle licenses shall be as follows:
 
Buses designed to carry more than ten passengers
$1 per passenger seat, but not less than $65 each vehicle
Freight carrying vehicles, or vehicles designed to carry goods or merchandise or other articles of a gross weight (including weight of vehicle and maximum load) of:
   “B” Truck and Recreational Vehicles
$65
   “D” Truck
$110
   “F” Truck
$185
   “H - Z” Truck
$260
Motorcycles (this category shall include all two-wheeled motor driven vehicles for which a state license plate is required)
$30 each
Private passenger automobiles designed to carry less than ten passengers
$50 each
 
   (B)   Persons over 65 years of age. Any person 65 years of age at the time of application shall pay a biennial license fee of $10 for his or her passenger automobile, as defined herein, subject to the following:
      (1)   Only one vehicle sticker per senior shall be allowed to be licensed under this provision.
      (2)   The vehicle so licensed must be for the personal use of the applicant or spouse.
      (3)   A state certificate of title must be registered in the name of the applicant and spouse.
      (4)   The village may require such evidence as deemed necessary for the issuance of such license, in keeping with the above restrictions.
   (C)   Active duty military personnel. All active duty military personnel for whom a license would otherwise be required shall receive a vehicle license without charge for each vehicle owned by such military personnel.
   (D)   Taxing bodies. The village’s Park District and the village’s Fire Protection District shall receive a vehicle license without charge for each vehicle owned by such taxing body.
(Ord. 92-04-39, passed 4-14-1992; Ord. 92-07-83, passed 7-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-8  ATTACHING LICENSE.
   (A)   Passenger vehicles, freight carrying vehicles, buses. Upon application for a vehicle license and proper payment therefor, the village shall deliver to the licensee of a passenger automobile, a bus or a freight carrying vehicle a self-voiding adhesive sticker. It shall be the duty of the licensee to affix the sticker in the lower right-hand comer, on the inside of the glass part of the windshield approximately one inch from the right and lower sections of the frame of such windshield.
   (B)   Motorcycles. Upon application for a motorcycle license, and proper payment therefor, the village shall deliver to the licensee of such motorcycle a metal tag which shall be affixed to the real' state license plate.
   (C)   Prohibition. It shall be unlawful for any motorized vehicle, although duly licensed, to be used upon the streets, avenues or alleys of the village unless such license is attached thereto as set forth herein.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-9  TRANSFER OF LICENSE.
   (A)   Any person who has owned or operated a vehicle for which a license has been purchased, pursuant to this article, and who trades, sells or otherwise disposes of the licensed vehicle and subsequently comes to own or operate a substitute vehicle, shall deliver to the village sufficient proof of the former registration (or the physical destruction of same) and complete an application for license for the substitute vehicle. A $5 transfer fee shall be charged for such transfer of village vehicle license.
   (B)   Any license issued hereunder is not transferable upon a change in ownership of the subject vehicle, and must be removed or destroyed. Purchasers, subject to this article, shall apply for a new license as set forth herein.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-10  REPLACEMENT LICENSES.
   If a vehicle license becomes lost before affixing such license to the vehicle, or if such license is damaged or destroyed because of an accident or broken windshield, such license shall be replaced by the village for a fee of $5; provided that, the owner of such vehicle shall deliver to the village sufficient proof of registration and proof of the loss or damage to such license.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
§ 5-7-11  PAYMENT OF ACCRUED FEES REQUIRED.
   All owners or operators of vehicles required to be licensed under this article who have not paid license fees for previous required years shall not be entitled to a license for the license period applied for until the license fees for previous license periods have been paid.
(Ord. 92-04-39, passed 4-14-1992; Ord. 2001-03-12, passed 3-5-2001; Ord. 2016-12-49, passed 12-19-2016; Ord. 2019-02-04, passed 2-19-2019)
ARTICLE 8:  PURCHASES AND CONTRACTS
Section
   5-8-1   Purchasing agent
   5-8-2   Contractual liabilities; limitations
   5-8-3   Purchasing, contracts, soliciting bids and change orders
   5-8-4   Bidder’s list and pre-qualification
   5-8-5   Bid opening procedure
   5-8-6   Award of bid
   5-8-7   Rejection of bids
   5-8-8   Bid deposits
   5-8-9   Tie bids
   5-8-10   Independent contractors agreement
   5-8-11   Labor and material bond required for public works contract
   5-8-12   Performance bond required
   5-8-13   Execution of contract
   5-8-14   Contracts or purchases without bid
   5-8-15   Disposition of village property
   5-8-16   Records
   5-8-17   Emergency purchases
   5-8-18   Joint purchase agreements
Cross-reference:
   Village Manager, see Ch. 2, Art. 1
§ 5-8-1  PURCHASING AGENT.
   The Village Manager, or such person designated by him or her, shall have among his or her duties the purchasing of all supplies, materials, fuel, equipment and services for use by all departments, commissions and agencies of the village, except where provisions to the contrary are made by the corporate authorities. Such purchases shall be made in accordance with the provisions of this article.
§ 5-8-2  CONTRACTUAL LIABILITIES; LIMITATIONS.
   No contract shall be made by the corporate authorities, or by any committee or member thereof, and no expense shall be incurred by any of the officers, employees or departments of the village, whether the object of the expenditure has been ordered by the corporate authorities or not, unless the expenditure is consistent with the budget ordinance as amended concerning that contract or expense. Any contract made, or any expense otherwise incurred, in violation of the provisions of this section shall be null and void as to the village, and no money belonging thereto shall be paid on account thereof. However, pending the passage of the annual budget for any fiscal year, the corporate authorities may authorize the Village Manager to make necessary expenditures for the support thereof upon the basis of the budget ordinance of the preceding fiscal year. However, if it is determined by two-thirds vote of the corporate authorities then holding office, at a regularly scheduled meeting of the corporate authorities, that it is expedient and in the best public interest to begin proceedings for the construction of a needed public work, then the provisions of this section shall not apply to the extent that the corporate authorities may employ or contract for professional services necessary for the planning and financing of such public work.
§ 5-8-3  PURCHASING, CONTRACTS, SOLICITING BIDS AND CHANGE ORDERS.
   The procedures of the village regarding purchasing of goods and services, letting of contracts, soliciting bids for those goods and services and change orders shall be as follows.
   (A)   (1)   The Purchasing Agent shall develop administrative procedures for purchases of up to and including $25,000 by contract or otherwise for public works construction projects, and any Motor Fuel Tax funded expenditures, and $25,000 for supplies, materials, fuel, equipment and services and other items utilized by all departments, commissions and boards of the village.
      (2)   All vendors or contractors who sell goods or perform services to the village shall conform with the requirements of this article as shall govern the furnishing of goods and services to the village. The Purchasing Agent will promptly report to the Board all financial transactions other than matters handled through the petty cash fund. The Board shall consider and, where appropriate, approve the transactions entered into under the procedures developed by the Purchasing Agent. Contracts entered into by the Purchasing Agent where all funds have not been paid can be canceled by the Board of Trustees.
   (B)   Except as provided in § 5-8-14, contracts for public works construction projects or Motor Fuel Tax funded expenditures for more than $25,000 and purchases of goods or services for more than $25,000, except those for professional services, shall be made on the basis of awarding of contracts to the lowest responsible bidder after advertising for bids has taken place.  By a two-thirds vote of the trustees elected, this requirement of bidding may be waived.
   (C)   (1)   Notice inviting bids shall be published at least once in a newspaper generally circulated within the village at least five days prior to the date set for receiving such proposals; provided, however, that, where the goods to be purchased are of a specialized nature, the notice may be published in a publication pertaining to those particular goods. Such notice shall include a general description of the articles to be purchased or the services to be performed, shall state where bid blanks and specifications may be secured, including the cost, if any, of the specifications, the amount of bid deposit required, and the time and location for opening bids.
      (2)   In calling for bids of public works projects, the notice shall provide that the general prevailing rate of wages shall be paid for each craft or type of worker needed to perform such work, as provided by statute.
      (3)   The notice shall be placed in a prominent place in the village building.
   (D)   The Purchasing Agent may approve increases in public works construction contract amounts due to change orders not to exceed in total 5% of the awarded contract amount and change orders extending the time of completion of public works construction contracts for not more than 30 days without prior Village Board approval. However, no single change order shall exceed $10,000, except where a delay in approving such change order would result in a financial penalty or would create a serious emergency within the village which would endanger the health or safety of its citizens. In such event, the provisions of § 5-8-17 shall be used. The Purchasing Agent shall report his or her actions in making such approvals at the next regular scheduled Village Board meeting.
(Ord. 91-09-65, passed 9-10-1991; Ord. 2005-11-61, passed 11-21-2005; Ord. 2016-07-34, passed 7-18-2016; Ord. 2017-09-55, passed 9-18-2017)
§ 5-8-4  BIDDERS’ LIST AND PRE-QUALIFICATION.
   (A)   The Purchasing Agent shall also solicit sealed bids from all responsible prospective suppliers who have requested their names to be added to a “Bidders’ List”, which the Agent shall maintain, by sending them a copy of such newspaper notice or such other notice as will acquaint them with the proposed purchase or sale.
   (B)   In any case, invitations sent to the vendors on the bidders’ list shall be limited to commodities or services typically provided by them.
   (C)   The Purchasing Agent may establish pre-qualification standards and procedures and may require prospective bidders to pre-qualify themselves for bidding on village contracts. The purpose of such pre-qualification shall be to save the time of bidders who would be found unqualified before they prepare individual bids. Another purpose for such pre-qualification shall be to save the time of the village in reviewing the bids of unqualified entities and to allow for a more expeditious bidding procedure. The standards for such pre-qualification shall be the same as those used to award a bid, except for the absence of any bid price. If a bidder participates in a pre-qualification process and is found to be unqualified, the bidder shall be notified in writing of this determination and shall be given an opportunity to respond in writing and may be accorded a hearing. The Purchasing Agent may determine that for any purchase or class of purchases, only bidders which have been pre-qualified shall be permitted to submit bids.
§ 5-8-5  BID OPENING PROCEDURE.
   (A)   Bids shall be submitted sealed to the Purchasing Agent and shall be identified as bids for the specific proposal or project submitted.
   (B)   Bids shall be opened in public at the time and location stated in the notice inviting bids.
   (C)   A tabulation of all bids received shall be made by the Purchasing Agent and forwarded to the corporate authorities.
§ 5-8-6  AWARD OF BID.
   (A)   The corporate authorities shall award the bid to the lowest responsible bidder.
   (B)   In determining “lowest responsible bidder”, in addition to price, the corporate authorities shall consider the following:
      (1)   The ability, capacity and skill of the bidder to perform the contract or provide the service required;
      (2)   Whether the bidder can perform the contract or provide the service promptly, or within the time specified, without delay or interference;
      (3)   The character, integrity, reputation, judgment, experience and efficiency of the bidder;
      (4)   The quality of performance of previous contracts or services;
      (5)   The previous and existing compliance by the bidder with laws and ordinances relating to the contract or service;
      (6)   The sufficiency of the financial resources and ability of the bidder to perform the contract or provide the service;
      (7)   The quality, availability and adaptability of the supplies, or contractual services to the particular use required;
      (8)   The ability of the bidder to provide future maintenance and service for the use of the subject of the contract; and
      (9)   The number and scope of conditions attached to the bid.
§ 5-8-7  REJECTION OF BIDS.
   The corporate authorities shall have the authority to reject all bids, parts of bids or all bids for any one or more supplies or contractual services included in the proposed contract, when the public interest will be served thereby.
§ 5-8-8  BID DEPOSITS.
   Unsuccessful bidders shall be entitled to the return of bid deposits immediately after action is taken on the bids by the corporate authorities or sooner if authorized by the Purchasing Agent. The corporate authorities may hold the bid deposit of a bidder chosen as the alternate successful bidder until the successful bidder has signed the contract, but no longer than 30 days after the award of the bid. A successful bidder shall forfeit any bid deposit upon failure on his or her part to enter into a contract with the village within ten days after the award of the bid.
§ 5-8-9  TIE BIDS.
   If any bids are received for the same total amount or unit price, quality, service and all other pertinent facts being equal, the contract may be awarded by drawing lots in public.
§ 5-8-10  INDEPENDENT CONTRACTORS AGREEMENT.
   All contracts by independent contractors shall either contain therein approximately the following terms and conditions or shall, as a result of their enactment, have such terms and conditions made a part thereof as if they were contained therein:
   “The independent contractor hereby agrees:
   (A)   To comply with all laws, regulations and rules promulgated by any federal, state, county, municipal and/or other governmental unit or regulatory body now in effect, or which may be in effect during the performance of the work to which reference is made above. Included within the scope of the laws, regulations and rules referred to in this paragraph, but in nowise to operate as a limitation, are all forms of traffic regulations, public utility and Intrastate and Interstate Commerce Commission regulations, Workers’ Compensation Laws, the Social Security Act of the Federal Government and any of its titles, FEPC or FEOC statutory provisions and rules and regulations.
   (B)   To protect, indemnify, hold and save harmless and defend the village against any and all claims, costs, causes, actions and expenses, including but not limited to attorney’s fees incurred by reason of a lawsuit or claim for compensation arising in favor of any person, including the employees or officers of independent contractors or subcontractors of the first and second parties, on account of personal injuries or death, or damages to property occurring, growing out of, incident to, or resulting directly or indirectly from the performance by the independent contractor hereunder, whether such loss, damage, injury or liability is contributed to by the negligence of the village or by premises themselves or any equipment thereon whether latent or patent, or from other causes whatsoever, except that the independent contractor shall have no liability or damages or the costs incident thereto caused by the sole negligence of the village.
   (C)   To keep in force, to the satisfaction of the village, at all times during the performance of the work referred to above, public liability insurance and automobile liability insurance with bodily injury limits of not less than $500,000, and property damage insurance with limits of not less than $300,000. The independent contractor shall furnish proof of such insurance coverage and may be required to cause the village to be named as an additional insured prior to execution of any contract. The village may, in specific bid documents, require higher levels of insurance coverage. The independent contractor may seek to have the village waive this requirement of conventional insurance if it has established a self-insurance program supported by reasonable reserves.
   (D)   To furnish any affidavit or certificate, in connection with the work covered by this agreement as provided by law.
   (E)   To indemnify the village for any loss it may sustain by theft or other cause from the acts of negligence of the employees of the independent contractor or of the subcontractors.”
§ 5-8-11  LABOR AND MATERIAL BOND REQUIRED FOR PUBLIC WORKS CONTRACT.
   (A)   In making contracts for public work of any kind to be performed in the village, the contractor for such work shall furnish, supply and deliver a bond with good and sufficient sureties to the village in the amount determined by the corporate authorities. Such bond shall be conditioned for the completion of the contract, for the payment of material used in such work and for all labor performed in such work, whether by subcontractor or otherwise.
   (B)   Each bond is deemed to contain the following provisions whether such provisions are inserted in such bond or not:
      “The principal and sureties on this bond agree that all the undertakings, covenants, terms, conditions and agreements of the principal and the village will be performed and fulfilled and to pay all persons, firms and corporations having contracts with the principal or with sub-contractors, all just claims due them under the provisions of such contracts for labor performed or materials furnished in the performance of the contract on account of which this bond is given, when such claims are not satisfied out of the contract price of the contract on account of which this bond is given, after final settlement between the village and the principal has been made.”
   (C)   The bond required by this section may be acquired from the company, agent or broker of the contractor’s choice, subject to the right of reasonable approval or disapproval by the corporate authorities.
§ 5-8-12  PERFORMANCE BOND REQUIRED.
   (A)   In making contracts for public work of any kind to be performed in the village, the contractor for such work shall furnish, supply and deliver a performance bond in the full amount of the contract to the corporate authorities.
   (B)   Such bond may be required to further stipulate such provisions as will guarantee the faithful performance that the general prevailing rate of wages will be paid to all laborers, workers and mechanics employed by or on behalf of the village engaged in the construction of public works, as provided by statute.
§ 5-8-13  EXECUTION OF CONTRACT.
   The Village President and the Village Clerk, or any other person designated and authorized by the corporate authorities, may execute any contract on behalf of the village.
§ 5-8-14  CONTRACTS OR PURCHASES WITHOUT BID.
   The provisions of § 5-8-3(B) and (C), and §§ 5-8-4 through 5-8-9 and any requirement to contract for goods or services based upon bids shall not apply to the following:
   (A)   Contracts for professional services, including but not limited to contracts with architects, attorneys, engineers, physicians, psychologists, and surveyors;
   (B)   Contracts for services with individuals possessing a high degree of skill where the ability or fitness of the person is an important requirement, such as construction manager;
   (C)   Purchases which may only be made economically from a single source;
   (D)   Contracts for the maintenance or servicing of, or the provision of repair parts for equipment where the provision of such parts, maintenance or servicing can best or must be performed by the manufacturer or an authorized service agent;
   (E)   Purchases of personal property which must be compatible with the existing equipment or systems owned by the village;
   (F)   Purchases and contracts for the use, purchase, movement, or installation of data processing equipment, software, hardware, or tele- communications and interconnect equipment, software and services;
   (G)   Contracts for the purchase and servicing of duplicating machines and supplies;
   (H)   Purchases made through a public auction, close-out sale, bankruptcy sale or other similar sale at a cost below the market cost in the community;
   (I)   Purchases made through the use of a trade in of village property;
   (J)   Contracts for the printing of bonds, tax warrants and other evidences of indebtedness;
   (K)   Contracts for services through job order contract created or established by the village or another governmental unit and which is determined would result in an equal or better opportunity for the furnishing of such services than through competitive bid by the village;
   (L)   Contracts for the purchase of personal property or services though a joint purchase agreement with or through other governmental units, when determined that the intergovernmental purchase, whether accomplished with or without bid, would result in an equal or better opportunity for the furnishing of such goods or services than through competitive bid by the village;
   (M)   Purchases, which because of the unique characteristics of the personal property or the needs of the village are not susceptible to competitive bidding;
   (N)   Contracts extended pursuant to options to renew for additional periods of time at a fixed price; and
   (O)   Extension of contracts that have originally been bid and can be renewed for an additional period of time at a competitive fixed price.
(Ord. 2016-07-34, passed 7-18-2016)
§ 5-8-15  DISPOSITION OF VILLAGE PROPERTY.
   (A)   Disposition of village property under $1,000 in value.
      (1)   The Village Manager is authorized to dispose of any personal property of the village with an original purchase value under $1,000, when in his or her opinion such personal property is no longer necessary or useful to the village. The disposition of such property may be completed by any of the following methods:
         (a)   Sale of the personal property in such a manner as the Village Manager may designate including, but not limited to auction, internet auction, direct sale, internet direct sale, or sale through an agent or broker. Such sale may be made with or without advertising the sale.
         (b)   Conversion of the personal property into some other form that is useful to the village by using materials or parts from the personal property.
         (c)   A trade-in or conveyance of the personal property as part of the purchase price on the purchase of any similar new article, provided however, that no property shall be used as a trade-in for any purchase of an article over $25,000 in value except upon the receipt of a competitive bid unless such competitive bidding is waived or not applicable, as provided by ordinance.
      (2)   When the original purchase value of the personal property is less than $500, approved by resolution passed by a simple majority of the corporate authorities then holding office, or when the Village Manager has attempted to dispose of the personal property as provided herein and has been unable to do so, the Village Manager is authorized to donate such personal property to another governmental agency, not-for-profit or charitable organization.
      (3)   The Village Manager is authorized to dispose of any village personal property that is no longer necessary or useful to the village and has a value under $100.
      (4)   Whenever any personal property is disposed of under divisions (A)(1), (2) or (3) above, the Village Manager shall report such disposition to the corporate authorities in writing within seven days of disposition. The Village Clerk shall maintain a list of all surplus property disposed of pursuant to this section.
   (B)   Disposition of village property over $1,000 in value.
      (1)   When, in the opinion of the Village Board of Trustees, any village-owned personal property with an original purchase value over $1,000 is no longer necessary or useful to the village, such personal property may be disposed of by resolution passed by a simple majority of the Village Board then holding office.
      (2)   The disposition of such personal property may be completed in any of the following ways:
         (a)   Sale of the personal property in such a manner as the Village Board may designate including, but not limited to auction, internet auction, direct sale, internet direct sale, or sale through an agent or broker. Such sale may be made with or without advertising the sale as the Village Board may direct.
         (b)   Conversion of the personal property into some other form that is useful to the village by using materials or parts from the personal property.
         (c)   A trade-in or conveyance of the personal property as part of the purchase price on the purchase of any similar new article, provided however, that no property shall be used as a trade-in for any purchase of an article over $25,000 in value except upon the receipt of a competitive bid unless such competitive bidding is waived or not applicable, as provided by ordinance.
         (d)   Donation of such personal property to another governmental agency, not-for-profit or charitable organization or to otherwise dispose of such property and determined by the Village Board to be in the best interests of the village.
   (C)   Disposition of village property to Village of Carol Stream employees. Disposition of village personal property to Village of Carol Stream employees is prohibited.
(Ord. 2019-02-06, passed 2-19-2019)
§ 5-8-16  RECORDS.
   The Purchasing Agent shall keep a record of all bids submitted to the village and such records shall be open to public inspection.
§ 5-8-17  EMERGENCY PURCHASES.
   Where, in the opinion of the Purchasing Agent, a serious emergency exists within the village which will endanger the health or safety of its citizens, the Purchasing Agent may make emergency purchases which exceed $20,000. Prior to making such a purchase, the Purchasing Agent shall attempt to notify the members of the Village Board regarding the pending purchase. The Purchasing Agent may not undertake such a contract or purchase if a majority of the members of the Village Board whom he or she is able to contact indicate that they would not confirm and ratify the action of the Purchasing Agent in making this purchase under emergency circumstances. The Purchasing Agent shall report his or her actions in making such an emergency purchase at the next regular scheduled Village Board meeting and provide full details as to the purchase and the circumstances under which the purchase was made.
(Ord. 2005-11-61, passed 11-21-2005)
§ 5-8-18  JOINT PURCHASE AGREEMENTS.
   The Purchasing Agent may enter into joint purchasing agreements for the purchase of supplies, personal property and services with other governmental units, as provided by statute, when authorized by the corporate authorities, without individually undertaking the competitive bidding requirement set forth within this article, provided that the mechanism for the intergovernmental purchase provides for an equal or better opportunity for providers of goods and services to competitively bid for the furnishing of such goods or services to the governmental bodies.
ARTICLE 9:  HOTEL/MOTEL USE TAX
Section
   5-9-1   Definitions
   5-9-2   Tax; incidence; payment; collection
   5-9-3   Books and records; inspections; contents
   5-9-4   Reporting; transmittal; penalty
   5-9-5   Proceeds
   5-9-6   Exemption
   5-9-7   Penalties
   5-9-8   Severability
§ 5-9-1  DEFINITIONS.
   For the purpose of this article, the following words as used herein shall be construed to have the meanings herein ascribed.
   HOTEL OR MOTEL. Any building or buildings in which the public may, for rent, obtain living quarters, sleeping or housekeeping accommodations.  The term includes inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses.
   HOTEL OR MOTEL ROOM. A room within a structure offered for rental on a daily basis and containing facilities for sleeping.
   OWNER. Any person having an ownership interest in or conducting the operation of a hotel or motel or receiving the consideration for the rental of such hotel or motel room.
   PERMANENT RESIDENT. Any person who occupies or has rented any hotel or motel room for at least 30 consecutive days.
   RESIDENT EMPLOYEE. Any person who works and lives in the same hotel or motel.
(Ord. 2008-08-37, passed 8-4-2008; Ord. 2018-06-22, passed 6-18-2018)
§ 5-9-2  TAX; INCIDENCE; PAYMENT; COLLECTION.
   (A)   Tax imposed. A tax is hereby levied and imposed upon the use and privilege of renting, leasing, or letting a hotel or motel room within the village at a rate of 5% of the room rental rate (not including taxes or other non-room rental charges added to the hotel or motel bill), for each such hotel or motel room rented for every 24-hour period or fraction thereof.
   (B)   Incidence of tax. The ultimate incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, such person hereinafter referred as to as renter.
   (C)   Payment of tax. The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure the tax from the renter of the hotel or motel room and to pay the tax over to the village under the procedures prescribed in this article.
   (D)   Collection. Every person required to collect the tax levied by this article shall secure the tax from the renter at the time he or she collects the rental payment for the hotel or motel room. The amount due under the tax provided in this article shall be stated separately upon the invoice, receipt or other statement or memorandum given to the renter at the time of payment.
(Ord. 2008-08-37, passed 8-4-2008; Ord. 2018-06-22, passed 6-18-2018)
§ 5-9-3  BOOKS AND RECORDS; INSPECTIONS; CONTENTS.
   (A)   The Village Finance Director, or any person certified by him or her as his or her deputy or representative, may enter the premises of any hotel or motel for inspection of books and records in order to effectuate the proper administration of this article and to assure the enforcement of the collection of the tax imposed.
   (B)   No person shall prevent, hinder or interfere with the Finance Director or his or her duly authorized deputy or representative in the discharge of his or her duties under this article.
   (C)   It shall be the duty of every owner to keep accurate and complete books and records to which the Finance Director or his or her duly authorized deputy or representative shall at all times have full access, which records shall include a daily sheet showing:
      (1)   The number of hotel or motel rooms rented during the 24-hour period, including multiple rental of the same hotel or motel room where such shall occur; and
      (2)   The actual hotel or motel receipts collected for the date in question.
(Ord. 2018-06-22, passed 6-18-2018)
§ 5-9-4  REPORTING; TRANSMITTAL; PENALTY.
   (A)   Monthly reporting. The owner or owners of each hotel or motel within the village shall file monthly tax returns, on a form approved by the village, showing tax receipts received with respect to each hotel or motel during each reporting period. The returns shall be due on or before the last day of the calendar month next following the end of the monthly filing period. All returns shall be for full calendar months as provided herein.
   (B)   Transmittal of tax. The tax shall be due on the day the monthly return is due as provided herein.  At the time of filing such returns, the owner shall pay to the Finance Director all taxes, interest and penalties, if any, due for the period to which the return applies.
   (C)   Penalty. If for any reason any tax is not paid when due, a penalty at the rate of 1% of total taxes due per 30-day period, or any portion thereof, shall be added and collected.
(Ord. 2018-06-22, passed 6-18-2018)
§ 5-9-5  PROCEEDS.
   All proceeds resulting from the collection of the tax under this article, including interest and penalties, shall be paid into the Treasury of the village and shall be credited to and deposited in the General Fund of the village.
(Ord. 2008-08-37, passed 8-4-2008; Ord. 2018-06-22, passed 6-18-2018)
§ 5-9-6  EXEMPTION.
   The tax imposed by § 5-9-2 of this article shall not apply to permanent residents or resident employees.
(Ord. 2018-06-22, passed 6-18-2018)
§ 5-9-7  PENALTIES.
   Any owner or person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with any of the provisions of this article shall be punished, upon conviction thereof, by a fine of not less than $25 nor more than $500 for the first offense, and not less than $50 nor more than $500 for the second and each subsequent offense in any 180-day period. A separate and distinct offense shall be deemed committed each day upon which said violation shall continue.
(Ord. 2018-06-22, passed 6-18-2018)
§ 5-9-8  SEVERABILITY.
   If any provision of this article or the application thereof to any person or circumstance is held invalid, the remainder of this article and the application thereof to other persons or circumstances shall not be affected thereby.
(Ord. 2018-06-22, passed 6-18-2018)
ARTICLE 10:  REAL ESTATE TRANSFER TAX
Section
   5-10-1   Tax imposed
   5-10-2   Liability for tax
   5-10-3   Lien: enforcement
   5-10-4   Purchase of stamps
   5-10-5   Filing of declaration
   5-10-6   Exemptions
   5-10-7   Real estate transfer tax stamps
   5-10-8   Recordation of deeds
   5-10-9   Definitions
   5-10-10   Proceeds of tax
   5-10-11   Interest and penalties
   5-10-12   Civil liability for tax
   5-10-13   Fine for violation
   5-10-14   Other sum due the village
   5-10-15   Refund of tax
   5-10-16   Severability
   5-10-17   Lost or destroyed stamp
§ 5-10-1  TAX IMPOSED.
   A tax is imposed on the privilege of transferring title to real estate within the corporate limits of the village, on the privilege of transferring a beneficial interest in real property which is the subject of a trust, and on the privilege of transferring a controlling interest in a real estate entity owning property located in the village, at the rate of $3 for each $1,000 of value or fraction thereof stated in the declaration provided for in this article. REAL ESTATE shall mean both land and any structures permanently affixed to the land. The tax herein levied shall be in addition to any and all other taxes. The tax is due if the transfer is made by one or more related transactions or involves one or more persons or entities and whether or not a document is recorded. The fee to obtain an exempt stamp is $25.
(Ord. 92-04-41, passed 4-14-1992; Ord. 2004-06-33, passed 6-7-2004; Ord. 2005-08-45, passed 8-15-2005; Ord. 2009-11-62, passed 11-16-2009)
§ 5-10-2  LIABILITY FOR TAX.
   The ultimate incidence, and liability for payment, of the tax imposed by this article shall be borne by the grantor of any deed and the grantor, assignor or transferor of any instrument conveying the beneficial interest in real property which is the subject of a land trust, or the controlling interest in a real estate entity subject to this article or, in the case of a Sheriff’s sale, or a sale by tax deed the tax imposed by the article shall be borne by the buyer. Where the buyer receives the property by Sheriff’s sale or a tax deed, the village shall make a reasonable determination of the liability for the tax based upon the rate of $3 for each $1,000 of value or fraction thereof received by the buyer in the transaction. The value states by the buyer shall be considered.
(Ord. 92-04-41, passed 4-14-1992; Ord. 2004-06-33, passed 6-7-2004; Ord. 2005-08-45, passed 8-15-2005; Ord. 2009-11-62, passed 11-16-2009)
§ 5-10-3  LIEN: ENFORCEMENT.
   In the event a deed or trust document is filed for recordation without the revenue stamps provided for by this article, a lien is declared against the real property conveyed or transferred in the amount of the tax. The fact that the deed or trust document does not contain a village revenue stamp in an amount equal to the transfer tax imposed pursuant to this article shall constitute constructive notice of the lien. The village may record a lien for the non-payment of the tax. The lien may be enforced by proceedings to foreclose pursuant to the Illinois Compiled Statutes. Nothing contained in this article shall be interpreted as preventing the village from collecting the tax imposed herein pursuant to a civil cause of action, including interest and penalties as provided for in this article.
(Ord. 92-04-41, passed 4-14-1992)
§ 5-10-4  PURCHASE OF STAMPS.
   The tax levied by this article shall be paid by the purchase of tax stamps, or other designation determined by the village through the Director of Finance or his or her agent. The payment of the tax shall be denoted by an adhesive stamp or stamps affixed to the face of the deed or trust document, or as otherwise determined and designated by the village.
(Ord. 92-04-41, passed 4-14-1992)
§ 5-10-5  FILING OF DECLARATION.
   (A)   At such time as the tax levied by this article is paid, there shall be filed with the Director of Finance a declaration, on a form prescribed by the Director of Finance. The declaration shall be signed by at least one of the sellers and also by at least one of the buyers in the transaction or by the attorneys or agents for the sellers and buyers. The declaration shall state information including, but not limited to:
      (1)   The value of the real property or beneficial interest in real property located in the village so transferred;
      (2)   The parcel identifying number of the property;
      (3)   The legal description of the property;
      (4)   The date of the deed, the date the transfer was effected, or the date of the trust document;
      (5)   The type of deed, transfer or trust document;
      (6)   The common address of the property;
      (7)   The type of improvement, if any, on the property;
      (8)   Information as to whether the transfer is between related individuals or corporate affiliates or is a compulsory transaction;
      (9)   The lot size or acreage;
      (10)   The value of personal property sold with the real estate;
      (11)   The year the contract was initiated if an installment sale; and