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ORDINANCE N0. 914
AN ORDINANCE AMENDING TITLE 3 OF THE CANTON MUNICIPAL CODE BY ADDING
CHAPTER 18: MUNICIPAL AUTOMOBILE RENTING OCCUPATION TAX
WHEREAS, the Legal and Ordinance Committee, after consultation with
the Finance Committee, has determined that it is in the best interest of
the City of Canton, Fulton County, Illinois to impose a Municipal Automobile
Renting Occupation Tax; and,
WHEREAS, the City Council of the City of Canton, Fulton County, Illinois
has made a similar determination.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CANTON,
Fulton County, Illinois as follows:
3-18-1: Municipal Automobile Renting Occupation Tax: A tax is hereby imposed
upon all persons engaged in the bu~inessafrenting automobiles in this City of
Canton, Fulton County, Illinois at the rate of one percent of the gross receipts
from such rentals made in the course of such business while this ordinance is
in effect, in accordance with the provisions of Section 8-11-7 of the Illinois
Municipal Code.
3-18-2: File Report: Every such person engaged in such business in the City
of Canton, Fulton County, Illinois shall file on or before the last day of each
calendar month, the report to the State Department of Revenue required by
Section Two and Three of "An Act in Relation to a Tax upon Persons Engaged in
the Business of Selling Tangible Personal Property to Purchasers for Use or
Consumption" approved June 29, 1933, as amended.
3-18-3: Payment: At the time such report is filed, there shall be paid to
the State Department of Revenue the amount of tax hereby imposed on account
of the renting of automobiles during the preceding month.
2. The City of Canton, Fulton County, Illinois Clerk is hereby directed
to transmit to the State Department of Revenue a certified copy of this
ordinance not later than five days after the effective date of this ordinance.
3. This ordinance shall be effective on the first day of the calendar
month next following publication as provided in Municipal Code Section 1-2-4.
Certified proof of publication shall be forwarded to the Illinois Department
~- ~
of Revenue along with the certified copy of this ordinance as required by
Section 4.
PASSED by the City Council of the City of Canton, Fulton County,
Illinois this 19th day of January 1982 and upon a roll
call vote as follows:
AYES: Aldermen Horr, Clarke, Carl, Grant, Sarff, Selfridge, Hammond,
Kovachevich.
NAYS: None.
ABSENT: None.
APPROVED:
~, ~~ ,~-~
Donald E. Edwards, Mayor.
ATTEST:
~~, ~ ~
N nc Whites, ity Clerk.
Illinois Department of Revenue
1500 South Ninth Street
Springfield, Illinois 62708
February 16, 1982
City of Canton
Canton, Illinois 61520
Attention: Miss Nancy Whites
City Clerk
Gentlemen:
This is to acknowledge receipt of City of Canton Ordinances No.
914 and 915, as well as certified proof of publication of said Ordinances.
Ordinance No. 914, imposing a Municipal Automobile Renting Occu-
pation Tax at the rate of 1% will be effective March 1, 1982, pursuant
to Section 8-11-7 of the Illinois Municipal Code.
Ordinance No. 915, imposing a Municipal Automobile Renting Use Tax
at the rate of to will be effective April 1, 1982, pursuant to Section
8-11-8 of the Illinois Municipal Code.
Very truly yours,
J. THOMAS JOHNSON -~
Director of Revenue
Constance W. Beard
Staff Attorney
Legal Division
Springfield Office
Phone: (217) 782-7054
CWB:msk
of i ces
11=7 of the Illinois Municipal.
Code.
3-18-2: File Report: Every':;
such person engaged in such
business in the City of:'~~
Canton, Fulton County,,
Illinois shall file oh or before
the last day of each calendar
month, .the report to the
State .Department of „
Revenue required by Section
Two and Three of "An Act ir-
Relation to a Tax upon
Persons Engaged in the
Business of Selling Tangible ,-
Personal Property to Pur-
chasers for Use or Con
sumption" approved June ,-
29,1933, as amended.
3-18-3: Payment: At the
time such report is filed,
there shall be .paid to the
State Department of ~.
Revenue the amount of tax
hereby imposed on account
of the renting of automobiles
during the preceding month.
2: The City of Canton, =i
Fulton County, Illinois Clerk
is hereby directed to trari- ?.
smit to the State Department ` ~'
of Revenue a certified copy
of this ordinance not later
than five days after the •~;
effective date of this or-
dinance. ;'G
3. This ordinance shall b~„-"
effective on the first day o~'~
the calendar month iiext~:
following publication as ':
provided in Municipal Code
Section 1-2-4. Certified proof
of publication shall be for-
warded to the Illinois ..
Department of Revenue
along with the certified copy
of this ordinance as required '.
by Section 4.
PASSED by the City
Council of the City of Canton,
Fulton County, Illinois this .
19th day of January, 1982,.. ~~~
and upon a roll call vote as
follows:
AYES: Aldermen Horr,
Clarke, Carl, Grant, Sarff,
Selfridge, Hammond,
Kovachevich.
NAYS: None
ABSENT: None.
APPROVED:
Donald E. Edwards, '
Mayor
ATTEST:
Nancy Whites,
City Clerk
January 27,1982