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There is hereby created a fund to be known as the Public Benefit Fund, which fund shall be used solely for the purpose of paying that portion of the several amounts heretofore assessed against the city for public benefit as well as paying any such amounts as may be hereafter assessed for public benefit under and in pursuance of any ordinance that may be hereafter passed. However, where and whenever any road or street is constructed or reconstructed by the state or the county or both jointly with the city, the city may consider, accept and use, the amount estimated by the state or the county, or both, to be its or their portion of the cost of construction, as a part or all of the city public benefit.
(Prior Code, § 39-32) (Ord. 635, passed 6-8-1964)
The City Council shall annually provide in the appropriation and tax levy ordinances for the levy of a public benefit tax to carry out the purposes described in § 39.040.
(Prior Code, § 39-33) (Ord. 635, passed 6-8-1964)
HOME RULE MUNICIPAL SALES TAXES
A tax is hereby imposed, in accordance with 65 ILCS 5/8-11-1, upon all persons engaged in the business of selling tangible personal property, other than an item of personal property titled or registered with an agency of the government of the state, at retail in the city at a rate of 1.0% of the gross receipts from such sales made in the course of such business, which tax shall be in addition to any retailers’ occupation tax imposed by the state or any other governmental agency. Such tax shall not be applicable on the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption); and prescription and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(Ord. 06-50, passed 9-5-2006; Ord. 2019-02, passed 2-4-2019)
A tax is hereby imposed, in accordance with 65 ILCS 5/8-11-5, upon all persons engaged in the business of making sales of service in the city at a rate of 1.0% of the selling price of all tangible personal property transferred by such service person either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, which tax shall be in addition to any service occupation tax imposed by the state or other governmental agency. Such tax shall not be applicable on the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption); and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(Ord. 06-50, passed 9-5-2006; Ord. 2019-02, passed 2-4-2019)
A tax is hereby imposed, in accordance with 65 ILCS 5/8-11-6, upon the privilege of using in the city any item of tangible personal property that is purchased at retail from a retailer and that is titled or registered at a location within the corporate limits of the city with an agency of the government of the state, at a rate of 1.0% of the selling price, as that term is defined in 35 ILCS 105/1 et seq., which tax shall be in addition to any use tax imposed by the state or other governmental agency. The tax shall be collected from persons whose Illinois address for title or registration purposes is given as being in the city.
(Ord. 06-50, passed 9-5-2006; Ord. 2019-02, passed 2-4-2019)
(Ord. 06-50, passed 9-5-2006; Ord. 2019-02, passed 2-4-2019)
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