Loading...
(A) The amounts collected by the city pursuant to this tax shall be expended by the city to promote tourism, special events and conventions (including use and promotion of the Oakley-Lindsay Convention Center) and otherwise to attract nonresident and overnight visitors to the municipality. The tax shall be remitted to the Quincy Metropolitan Exposition Auditorium and Office Building Authority (herein “Authority”) upon and subject to the condition that the authority expend not more than one-fourth of the tax receipts for the promotion, of municipal tourism and special events, and the balance thereof (three-fourths) for the promotion, maintenance and operation of the Oakley-Lindsay Convention Center.
(B) No funds received pursuant to this subchapter shall be used to advertise for or otherwise promote new competition in the hotel business.
(1980 Code, § 17.209) (Ord. 9393, passed 12-9-2019) Penalty, see § 45.999
If the Mayor, after hearing held by or for him or her, shall find that any person has willfully avoided payment of the tax imposed by this subchapter, or any fines and/or penalties assessed for the nonpayment or late payment of the tax, he or she may suspend or revoke all city licenses held by the tax evader. The owner, manager or operator of the hotel or motel shall have an opportunity to be heard at the hearing to be held not less than five days after notice of the time and place of the hearing to be held, addressed to him or her at his or her last known place of business.
(1980 Code, § 17.210) (Ord. 9379, passed 5-6-2019; Ord. 9393, passed 12-9-2019)
The Mayor of the city is hereby authorized to enter into an agreement with the State Department of Revenue, or any other department or agency of the state, providing for the exchange of information between the state department or agency and the city which will facilitate the collection and auditing of the tax imposed by this subchapter. Any information received by the city pursuant to the agreement shall be kept by the Treasurer and shall be subject to the confidentiality requirements imposed by law.
(1980 Code, § 17.212) (Ord. 9379, passed 5-6-2019; Ord. 9393, passed 12-9-2019)
The tax provided under this subchapter of this code shall be imposed and collected in the manner set forth herein until or unless the same shall be modified, amended or repealed by ordinance amending this code or other ordinance of the City Council. Effective November 1, 2016, unless otherwise provided by ordinance duly adopted, the tax imposed by § 45.017 above, shall be reduced to a rate of 8% of the rental or leasing charge. These said rates to be reviewed and if decided by appropriate City Council action, revised annually beginning in January of 2018 at the second regular meeting of the City Council in January, but no later than the final City Council Meeting in January, and every subsequent January of every year prior to budget review process. If the re-affirmation, re-adoption or revision is not accomplished on the annual schedule listed herein, the rate will revert to the rate in effect prior to the adoption of Ordinance 9058. Nothing herein shall be construed to limit, restrict or waive the right and authority of the City Council to amend, modify or repeal this subchapter or to create any vested right or interest therein.
(1980 Code, § 17.213) (Ord. 9314, passed 9-18-2017; Ord. 9393, passed 12-9-2019)
Contracts consistent with this subchapter may be entered into between the City Council and organization affected thereby, including, but not limited to the authority, regarding the terms and conditions for the expenditure and accounting of the tax revenues in accordance with this subchapter.
(1980 Code, § 17.214) (Ord. 9393, passed 12-9-2019)
The officers, employees and/or agents of the city shall take all action necessary or reasonably required to carry out, give effect to and consummate the amendments contemplated by this subchapter and shall take all action necessary in conformity therewith. The officers, employees and/or agents of the city are specifically authorized and directed to draft and disseminate any and all necessary forms to be utilized in connection with these amendments. Any and all actions previously performed by officials, employees and/or agents of the city in connection with carrying out and consummating the intent of this subchapter are hereby authorized, approved and ratified by this reference.
(Ord. 9393, passed 12-9-2019)
HOME RULE MUNICIPAL RETAILER’S OCCUPATION TAX
This subchapter shall be known and may be cited as the City of Quincy Home Rule Municipal Retailer’s Occupation Tax Ordinance. The tax herein imposed is in addition to all other taxes imposed by the city, the state or any other municipal corporation or political subdivision thereof.
(1980 Code, § 17.301) (Ord. 8937, passed 3-11-2002)
(A) A tax is 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 the state, at retail in the city on the gross receipts from these sales made in the course of the business.
(B) The tax shall only be imposed in 0.25% increments. This tax may not be imposed on the sales 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.
(C) Commencing July 1, 2002, the tax shall be imposed at a rate of 1.5%.
(D) The tax imposed by the city under this subchapter and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Illinois Department of Revenue as provided in ILCS Ch. 65, Act 5, § 8-11-1.
(1980 Code, § 17.302) (Ord. 8937, passed 3-11-2002; Ord. 8943, passed 4-15-2002; Ord. 9315, passed 9-18-2017) Penalty, see § 45.999
Loading...