(A) Recitals.
(1) The city, then a non-home rule municipality did in 2005, pursuant to Ordinance Number 1911, and in furtherance of a referendum lawfully passed by the citizens of the city did impose .5% then non-home rule municipal retailers’ occupation tax and .5% non-home rule municipal service occupation tax subject to the further provisions of then applicable law including, but not being limited to, ILCS Ch. 65, Act 5, §§ 8-11-1.1 and 8-11-1.3 (ILCS Ch. 65, Act 5, §§ 1-1-1 et seq.), which ordinance was further subject to the other terms and provisions as set forth within said Ordinance Number 1911, which are incorporated by reference herein; and
(2) The city did pursuant to a vote of the citizens of the city and pursuant to other lawful requirements did become a home rule municipality in furtherance of vote taken by the citizens of LaSalle in November 2006; and
(3) The city, now a home rule municipality, did on the March 26, 2018, in furtherance of ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5 (ILCS Ch. 65, Act 5, §§ 1-1-1 et seq.) unanimously vote to pass an additional home rule retailers’ occupation tax and an additional municipal service occupation tax both in the amount of an additional .5%; and
(4) The State of Illinois Department of Revenue, through its appropriate representatives, has suggested that additional ordinances should be passed to clarify that the city, now a home rule municipality, is imposing only by ordinance a 1% municipal retailers’ occupation tax and a 1% municipal service occupation tax, and it further suggested that ordinances potentially in conflict therewith be repealed; and
(5) The city now a home rule municipality, does pursuant to appropriate statutory authority including, but not limited to, ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5 have authority to impose home rule municipal retailers’ occupation tax and home rule municipal service occupation tax as said terms are defined within the Illinois Municipal Code sections upon all persons engaged in the business of selling tangible personal property at retail in the city and upon persons engaged in the business of making sales of service in the city, subject to the statutory provisions and limitations as provided within the Illinois Municipal Code including those sections within the specific sections referenced herein; and
(6) ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5 provide among other things that a municipality may not impose a home rule municipal retailers’ occupation tax unless a home rule municipal service occupation tax is also imposed, and vice versa; and
(7) ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5 provide amongst other things that a home rule municipal retailers’ occupation tax and a home rule municipal service occupation tax may not be imposed on the sale of prescription and non-prescription medicines, drugs, medical appliances; on the sale of insulin, urine testing materials, syringes and needles used by diabetics; or 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
(8) ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5 also provide that a home rule municipal retailers’ occupation tax may not be imposed on items of tangible personal property titled or registered with an agency of the State of Illinois; and
(9) The Illinois Municipal Code, including ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5 provide, among other things, that a home rule municipal retailers’ occupation tax and a home rule municipal service occupation tax may be imposed only in .25% increments; and
(10) The City Council finds that it is in the best interests of the City of LaSalle and the public in general, and that it is further in accord with and authorized by appropriate corporate municipal powers of the city including, but not limited to, home rule powers of the city, and those powers provided within the Illinois Municipal Code including, but not necessarily limited to, the sections thereof specifically referenced above, that the city impose by ordinance a home rule municipal retailers’ occupation tax and a home rule municipal service occupation tax of 1% for appropriate public purposes, and subject to the provisions provided within this section.
(B) Imposition of home rule municipal retailers’ occupation tax. A home rule municipal retailers’ occupation tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the city at the rate of 1% of the gross receipts from such sales made in the course of such business. Such tax shall not apply to the sale of an item of tangible personal property which is titled and registered with an agency of the State of Illinois; the sale of prescription and nonprescription medicines, drugs and medical appliances; the sale of insulin, urine testing materials, syringes and needles used by diabetics; or to 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.
(C) Imposition of home rule municipal service occupation tax. A home rule municipal service occupation tax is hereby imposed upon all persons engaged in the city 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 servicemen as an incident to a sale of service. Such tax shall not apply to the sale of prescription and nonprescription medicines, drugs and medical appliances; the sale of insulin, urine testing materials, syringes and needles used by diabetics; or to 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.
(D) Additional .5% increment. In regard to .5% of the home rule municipal retailers’ occupation tax and as to .25% of the home rule municipal service occupation tax referenced as being imposed hereby, which was originally assessed as a non-home rule tax that as to that .25% of the same, the same shall be for the additional specific public purposes of assisting in minimizing the levy for real estate taxes and/or minimizing increase in a levy for real estate taxes that would otherwise have been required and/or additionally to be used for public infrastructure as defined within ILCS Ch. 65, Act 5, § 8-11-1.2 including municipal roads and streets, access roads, bridges and sidewalks, waste disposal systems and water and sewer line extensions, water distribution and purification facilities, storm water damage and retention facilities and sewer treatment facilities.
(Ord. 2726, passed 4-9-2018)