§ 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)

§ 45.056 TAX IMPOSED.

   A tax is hereby imposed upon all persons engaged in the city in the business of making sales of service at the same rate of tax imposed under § 45.041 of this code, of the selling price of all tangible personal property transferred by servicemen either in the form of tangible personal property or in the form or real estate as an incident to a sale of service. The tax shall only be imposed in 0.25% increments. This tax may not be imposed on 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 which 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. This tax and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Illinois Department of Revenue as provided in ILCS Ch. 65, Act 5, § 8-11-5.

(1980 Code, § 17.402) (Ord. 8937, passed 3-11-2002; Ord. 9058, passed 9-12-2005; Ord. 9315, passed 9-18-2017) Penalty, see § 45.999

CITY OF QUINCY USE TAX

§ 45.070 TITLE.

   This subchapter shall be known and may be cited as the City of Quincy Use Tax Ordinance. The tax herein imposed is in addition to all other taxes imposed by the city.

(1980 Code, § 17.501)

§ 45.071 TAX.

   A tax is hereby imposed upon the privilege of using in the municipality any item of tangible personal property which is purchased outside the city at retail from a retailer and which is titled or registered with an agency of state government. The tax shall be imposed at the rate of three-fourths of 1% of the selling price of the tangible property. The city herein adopts the definition of selling price as described in the Use Tax Act of the State of Illinois, ILCS Ch. 35, Act 105, § 1a.

(1980 Code, § 17.502) Penalty, see § 45.999

§ 45.072 TAX RETURNS.

   (A)   Every person required to collect the tax herein imposed shall on or before the last day of each month, file a return with the Comptroller’s office of the city along with payment of the tax due.

   (B)   If the monthly liability does not exceed $20, the Comptroller may authorize an annual return and payment with a fiscal year ending January 31.

   (C)   Any person or entity liable for the tax herein imposed and which shall discontinue business during the fiscal year, must file a return within 30 days of the date that business ceased.

(1980 Code, § 17.503) Penalty, see § 45.999

LOCALLY IMPOSED AND ADMINISTERED TAX RIGHTS AND RESPONSIBILITIES

§ 45.085 TITLE.

   This subchapter shall be known as, and may be cited as, the Locally Imposed and Administered Tax Rights and Responsibility Ordinance.

(1980 Code, § 17.601) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)

§ 45.086 SCOPE.

   The provisions of this subchapter shall apply to the city’s procedures in connection with all of the city’s locally imposed and administered taxes.

(1980 Code, § 17.602) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)