§ 45.028 CONTRACTS.

   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)

§ 45.029 OTHER ACTIONS AUTHORIZED.

   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

§ 45.040 TITLE.

   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)

§ 45.041 TAX IMPOSED.

   (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

HOME RULE CITY OF QUINCY SERVICE OCCUPATION TAX

§ 45.055 TITLE.

   This subchapter shall be known and may be cited as Home Rule City of Quincy Service Occupation Tax.

(1980 Code, § 17.401) (Ord. 8937, passed 3-11-2002; Ord. 9058, passed 9-12-2005)