CHAPTER 36: TAXATION AND FINANCE

Section

General Provisions

   36.001   Fire insurance companies (tax)

Mt. Vernon Municipal and Service Occupation Tax

   36.015   Title

   36.016   Tax imposed

   36.017   Illinois Department of Revenue, State of Illinois to collect tax

Motor Fuel Tax - Diesel

   36.030   Definitions

   36.031   Tax imposed

   36.032   Tax and report transmittal

   36.033   Records inspection

   36.034   Liability of corporate officer or employee

   36.035   Disposition of proceeds

   36.036   Penalty, interest, fines and costs of collection

   36.037   Effective date

Telecommunications Infrastructure Maintenance Fee

   36.050   General provisions from Ordinance 2008-27 Simplified Municipal Telecommunications Tax

Rights and Responsibilities Related to Locally Imposed and Administered Tax
Rights and Responsibility Ordinance

   36.065   Title

   36.066   Scope

   36.067   Definitions

   36.068   Notices

   36.069   Late payment

   36.070   Payment

   36.071   Certain credits and refunds

   36.072   Audit procedure

   36.073   Appeal

   36.074   Hearing

   36.075   Interest and penalties

   36.076   Abatement

   36.077   Installment contracts

   36.078   Statute of limitations

   36.079   Voluntary disclosure

   36.080   Publication of tax ordinances

   36.081   Liens

   36.082   Applications

   36.083   Severability

   36.084   Effective date

Motel and Hotel Taxes

Part I: Motel/Hotel Tax

   36.095   Definitions

   36.096   Tax

   36.097   Records to be kept

   36.098   Returns

   36.099   Officer liability

   36.100   Collection

   36.101   Proceeds of taxes

   36.102   Certificate of registration

   36.103   Violation

Part II: Municipal Service Tax

   36.115   Definitions

   36.116   Tax

   36.117   Certificate of registration

   36.118   Books and records

   36.119   Tax returns; filing

   36.120   Officer liability

   36.121   Proceeds of tax

   36.122   Fine and cost of collection

Food and Beverage Tax

   36.135   Definitions

   36.136   Imposition of tax

   36.137   Collection of tax by retailer

   36.138   Books and records

   36.139   Transmittal of tax collection

   36.140   Transmittal of excess tax collection

   36.141   Liability of corporate officer or employee

   36.142   Disposition of proceeds

   36.143   Penalty, interest, fines, and costs of collection

   36.144   Effective date

Amusement Taxes

   36.155   Applicability of provisions

   36.156   Definitions

   36.157   Amusement tax imposed

Municipal Cannabis Retailers’ Occupation Tax

   36.170   Tax imposed; rate

   36.171   Collection of tax by retailers

Community Development Block Grant Program (CDBG)
Procurement Policy for Using CDBG Funds

   36.185   Code of conduct

   36.186   Penalties

   36.187   Procurement procedures (CDBG Funds)

   36.188   Selection procedures

   36.189   Methods of procurement

   36.190   Contract pricing

   36.191   Procurement of records

   36.192   Contract provisions

   36.193   Contract administration

   36.194   Protest procedure