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The City Business District is hereby established pursuant to the Business District Plan and the Business District Act. The City Council shall have and possess without limitation, such powers with respect to the business district as authorized under the Business District Act and the Business District Plan.
(Ord. O-08-01, passed 3-10-08)
(A) The City hereby finds the area included in the Business District to be a “blighted area” as such term is used under the Business District Act based on the facts as set forth in the Business District Plan. The Business District shall have such additional powers available to the business district under the Business District Act as a result of the area in the Business District being a blighted area, including the power to impose a retailers’ occupation tax, a service occupation tax, and a hotel operators’ occupation tax in the business district for the planning, execution, and implementation of the Business District Plan.
(B) The City hereby makes the following findings with respect to the property within the business district pursuant to the Business District Act:
(1) The area to be designated as a Business District is contiguous;
(2) The Business District includes only parcels of real property directly and substantially benefitted by the Business District Plan;
(3) The Business District, in its entirety, is located within the city limits;
(4) The Business District is a blighted area; that, by reason of the predominance of defective or inadequate street layout, unsanitary or unsafe conditions, deterioration of site improvements, or the existence of conditions which endanger life or property by fire or other causes, or any combination of those factors, constitutes an economic or social liability or a menace to the public health, safety, morals, or welfare in its present condition and use;
(5) The Business District, on the whole, has not been subject to growth and development through investment by private enterprises or would not reasonably be anticipated to be developed without the adoption of the Business District Plan; and
(6) The Business District Plan conforms to the Comprehensive Plan for the development of the municipality as a whole, as determined by the City Council.
(C) The City hereby finds that the City Business District Plan includes the following:
(1) A specific description of the proposed boundaries of the Business District, including a map illustrating the boundaries;
(2) A general description of each project proposed to be undertaken within the Business District, including a description of the approximate location of each project;
(3) The name of the proposed Business District;
(4) The estimated Business District costs;
(5) The anticipated source of funds to pay Business District costs;
(6) The anticipated type and terms of any obligations to be issued (the obligations); and
(7) The rate of any tax to be imposed pursuant to division (12) or (13) of Section 11-74.3-3 of the Business District Act and the period of time for which the tax shall be imposed.
(Ord. O-08-01, passed 3-10-08)
(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 this State’s government, at retail within the boundaries of the city 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 City 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 serviceman as an incident to a sale of service.
(2) This “Business District Retailers Occupation Tax” and this “Business District Service Occupation Tax” shall not be applicable to the sales 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 useable by a disabled person, and insulin, urine testing materials, syringes and needles used by diabetics.
(3) The imposition of these Business District Taxes is in accordance with the provisions of divisions (b) and (c), respectively, of ILCS Ch. 65, Act 5 § 11-74.3-6.
(B) (1) A tax is hereby imposed upon all persons engaged in the business district in the business of renting, leasing, or letting rooms in a hotel, as defined in the Hotel Operators’ Occupation Tax Act 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.
(2) The imposition of these Business District Taxes is in accordance with the provisions of division (d) of ILCS Ch. 65, Act 5 §§ 11-74.3.6.
(C) The taxes hereby imposed in division (A), 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. The taxes hereby imposed in division (B), and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the city. The city shall have full power to administer and enforce the provisions of this section.
(D) The Municipal Clerk is hereby directed to file a certified copy of this chapter with the Illinois Department of Revenue on or before the first day of April, 2008.
(E) This chapter shall take effect on the first day of July, 2008 next following the adoption and filing of this chapter with the Department of Revenue.
(Ord. O-08-01, passed 3-10-08; Am. Ord. O-2008-03, passed 4-28-08)
Cross-reference:
Finance and Taxation, see Ch. 33
Hotel Tax; City Tourism Commission, see § 33.10
(A) Ordinance O-08-01 is hereby amended by adding to it the Amendment to the Business District Plan attached as Exhibit A to Ordinance O-2016-08 and incorporated by reference as if fully set forth herein.
(B) Ordinance O-08-01 is hereby amended by deleting the legal description and substituting the legal description attached as Exhibit B to Ordinance O-2016-08 and incorporated by reference as if fully set forth herein.
(C) Ordinance O-08-01 is hereby amended by adding the Boundary Map attached as Exhibit C to Ordinance O-2016-08 and incorporated by reference as if fully set forth herein.
(Ord. O-2016-08, passed 5-9-16)