TITLE 3
BUSINESS AND LICENSE REGULATIONS
BUSINESS AND LICENSE REGULATIONS
CHAPTER 1
MUNICIPAL OCCUPATION TAXES
MUNICIPAL OCCUPATION TAXES
SECTION:
3-1-1: Home Rule Municipal Retailers' And Service Occupation Taxes
3-1-2: Enforcement
3-1-3: Automobile Renting Taxes
3-1-4: Taxes Imposed On The Sale Of Gas And Electricity
3-1-5: Taxes Imposed On The Act Or Privilege Of Originating Or Receiving Telecommunications
3-1-6: Municipal Electric Utility Tax
3-1-6-1: Definitions
3-1-6-2: Tax Imposed
3-1-6-3: Collection Of Tax
3-1-6-4: Tax Remittance And Return
3-1-6-5: Resales
3-1-6-6: Books And Records
3-1-6-7: Credits And Refunds
3-1-6-8: Failure To Make A Return; Fraudulent Return
3-1-7: Hotel And Motel Tax
3-1-7-1: Definition
3-1-7-2: Tax Imposed
3-1-7-3: Payment And Collection
3-1-7-4: Administration And Enforcement
3-1-7-5: Enforcement Of Payment
3-1-7-6: Disposition Of Tax Monies
3-1-7-7: Exemption
3-1-7-8: Penalty
3-1-8: Cable And Video Service Provider Fee; PEG Access Fee
3-1-8-1: Definitions
3-1-8-2: Payment Of Service Provider Fee Required
3-1-8-3: Payment Of PEG Access Support Fee Required
3-1-8-4: No Impact On Other Taxes Due From Holder
3-1-8-5: Audits Of Cable/Video Service Provider
3-1-8-6: Penalties
3-1-9: Cable And Video Service Consumer Protection Standards
3-1-9-1: Purpose
3-1-9-2: Standards Adopted
3-1-9-3: Enforcement
3-1-9-4: Penalties
3-1-9-5: Customer Credits
3-1-10: Cable System
3-1-10-1: Title; Purposes
3-1-10-2: Authority; Conflict
3-1-10-3: Definitions
3-1-10-4: Grant Of Franchise
3-1-10-5: Representations In A Franchise Agreement
3-1-10-6: Conditions For Use Of Public Ways
3-1-10-7: General Service Obligations
3-1-10-8: Public, Education And Government Access
3-1-10-9: Emergency Alert Override System
3-1-10-10: Technical Performance; Description Of System
3-1-10-11: Customer Service Standards
3-1-10-12: Franchise Fee
3-1-10-13: Audit Rights
3-1-10-14: Indemnity; Insurance
3-1-10-15: Security Fund
3-1-10-16: Security Fund; Remedy Of Grantee Violation
3-1-10-17: Transfer Of Franchise
3-1-10-18: Franchise Renewal; Amendment
3-1-10-19: Revocation And Expiration
3-1-10-20: Village Rights
3-1-10-21: Unauthorized Connections And Modifications
3-1-10-22: Severability
3-1-11: Municipal Retail Motor Fuel Tax
3-1-11-1: Short Title
3-1-11-2: Definitions
3-1-11-3: Tax Imposed
3-1-11-4: Liability For Payment
3-1-11-5: Collection Of Tax
3-1-11-6: Filing Of Return And Payment Of Tax
3-1-11-7: Rules And Regulations
3-1-11-8: Failure To File Return Or Pay Tax When Due
3-1-11-9: Registration; Records
3-1-11-10: Penalty
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 in this municipality at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business while this section is in effect; and a tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of one percent (1%) of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. This "home rule municipal retailers' occupation tax" and this "home rule municipal 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 nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. The imposition of these home rule taxes is in accordance with the provisions of sections 8-11-1 and 8-11-5, respectively, of the Illinois municipal code 1
. (Ord. 16-03-04, 3-1-2016, eff. 7-1-2016)
Notes
1 |
1. 65 ILCS 5/8-11-1, 5/8-11-5. |
The home rule municipal retailers' occupation tax and home rule municipal service occupation tax imposed by section 3-1-1 of this chapter 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 of Illinois, and the department of revenue shall have full power to administer and enforce the provisions of section 3-1-1 of this chapter. (Ord. 10-9-20, 9-7-2010, eff. 1-1-2011)
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