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HomeMy WebLinkAboutOrdinance #279 4�} s � i� 1 • � � ` ^� f � 1 t t t� q . ORDINANCE N0. MUNICIPAL RETAILERS ' OCCUPA ION TAX BE IT ORDAINED by the City Council of the City of Canton, Illinois that : SECTION 1 . A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this City at the rate of one percent of the gross receipts from such sales made in the course of such business while this ordinance is in effect , in accordance with the provisions of Section �-11-1 of the Illinois Municipal Code. SECTION 2. Every such person engaged in such business in the City sha11 f ile on or befor. e the last day of each calendar month, the reportto the State Department of Revenue required by Section 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`r approved June 28, 1933, as amended. SECTION 3. At the time such report is filed, there sha11 be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month. SECTION 4. The City Clerk 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 first 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 Any prior Ordinance imposing a similar tax and inconsistent herewith is hereby repealed effective on the effective date of this Ordinance.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 ap�roved by the Mayor this day of September, A.D. 1969. ' r APPROVED: � � ATTEST: C TY CLERK r-