HomeMy WebLinkAboutOrdinance #280 r.!' "�� 1�:�::: „t
:�
ORDINANCE N0. ,,,� �
MUNICIPAL SERVICE OCCUPATION TAX
BE IT ORDAINED by the City Council of the City of Canton,
Illinois, that :
SECTION 1. A tax is hereby imposed upon a11 persons
engaged in this municipality in the business of making sales of
service at the rate of one per-cent of the cost price of all
tangible personal property transferred by said servicemen either
in the form of tangible personal property or in the form of real
estate as an incident to a sale of service, in accordance with
the provisions of Section 8-11-5 of the Illinois Municipal Code.
SECTION 2. Every supplier or serviceman required to
account for Mun icipal Service Occupation Tax for the benefit of
this municipality shall file, on or before the last day of each
calendar month, the report to the State Department of Revenue
required by Section Nine of the '"Service Occupation Tax Act, `�
ap�roved Ju1y 10, 1961, as amended.
SECTION 3. At the time such report is filed, there shall
be paid to the State Department of Revenue the amount of tax
hereby imposed.
SECTION 4. The City C1erk is hereby directed to transmit
to the State Department of Revenue a certified copy of this
Ordinance not later than five (5) days after the effective date
of this Ordinance.
SECTION 5. This ordinance shall be published within ten
(10) days of its enactment as provided in Section 1-2-4 of the
Illinois Municipal Code and shall be effective from and after
the �irst day of October, 1969.
SECTION 6. Any prior Ordinance imposing a similar
tax and inconsistent herewith is hereby repealed effective on
the effective date of this Ordinance.
PAS D by the City Council and approved by the Mayor
this day of September, A.D. 1969.
APPROVED:
�Y � ,
Y R (�'
�
ATTEST:
T C E