Section
General Provisions
35.001 Appropriations
35.002 Tax levy
35.003 Indebtedness
35.004 Bills; payroll
35.005 Payment by Village Treasurer
35.006 Fiscal year
35.007 Annual audit
35.008 Surety bonds
35.009 Depositories for village funds
35.010 Tax increment financing registry
Locally Imposed, Administered Tax Rights and Responsibilities
35.025 Title
35.026 Scope
35.027 Definitions
35.028 Notices
35.029 Late payment
35.030 Payment
35.031 Certain credits and refunds
35.032 Audit procedure
35.033 Appeal
35.034 Hearing
35.035 Interest and penalties
35.036 Abatement
35.037 Installment contracts
35.038 Statute of limitations
35.039 Voluntary disclosure
35.040 Publication of tax ordinances
35.041 Internal review procedure
35.042 Application
Hotel and Motel Room Use Tax
35.055 Definitions
35.056 Tax established; rate
35.057 Records
35.058 Transmittal of revenue
35.059 Collection
35.060 Licenses
35.061 Payments to Village Treasury
35.062 Rebate
Utility Tax
35.075 Tax established
35.076 Effective dates of tax
35.077 Definitions
35.078 Exceptions
35.079 Returns
35.080 Erroneous payments
35.081 Electricity transmission tax imposed
35.082 Collection of tax
35.083 Tax remittance and return
35.084 Resales
35.085 Books and records
35.086 Credits and refunds
35.087 Penalties and remedies
Real Estate Transfer Tax
35.100 Tax established; rate; transfer by deed
35.101 Grantor of deed liable
35.102 Stamps; outstanding water and sewer charges
35.103 Filing of declaration
35.104 Exemptions
Sales Tax
35.115 Definitions
35.116 Application to retail purchases
35.117 Rate
35.118 Liability of purchaser; collection; eluding liability
35.119 Personal liability of officers or employees
35.120 Certification of registration as Tax Collector
35.121 Deposits apply to liability
35.122 Revenue deposited in corporate fund
35.123 Returns
35.124 Failure to file returns
35.125 Interest rates
35.126 Penalties and interest not to bar further collection or prosecution
35.127 Records
35.128 Proof of things not taxable
35.129 Service of process; notice
35.130 Duties of Village Clerk
35.131 Duty of Village Attorney
35.132 Hearings
35.133 Isolated or occasional sales; real estate and construction contracts
35.134 Sales of services
35.135 Redemption of trading stamps
35.136 Not-for-profit enterprises
35.137 Motor vehicles and aircraft
35.138 Receipts
35.139 Retailers without places of business in the village
35.140 Concessions, art shows, flea markets and the like
35.141 Exemptions
Motor Fuel Tax
35.155 Definitions
35.156 Tax imposed
35.157 Collection of tax
35.158 Registration and maintenance of records
35.159 Late payment penalty
Entertainment Tax
35.170 Definition
35.171 Imposition of tax
35.172 Exemptions
35.173 Collection of tax
35.174 Accounting and payment of tax
35.175 Replacement of license fee
35.176 Further acts
Telecommunications Tax and Infrastructure Fee
35.190 Definitions
35.191 Registration of telecommunications providers
35.192 Municipal telecommunications infrastructure maintenance fee
35.193 Collection, enforcement and administration of fees
35.194 Compliance with other laws
35.195 Existing franchises and licenses
35.196 Penalties
35.197 Enforcement
35.198 Waiver and fee implementation
35.199 Telecommunications tax rate
Cannabis Retailers' Occupation Tax
35.220 Tax imposed; rate
35.221 Collection of tax by retailers
Push Tax on Operation of Video Gaming Terminals
35.230 Applicability of provisions
35.231 Definitions
35.232 Amusement tax imposed
35.233 Tax additional
35.234 Registration
35.235 Collection, payment, and accounting
35.236 Rules and regulations; authorized
35.237 Violations; penalties
35.999 Penalty