HomeMy WebLinkAboutOrdinance #244 � .
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� ORDINANCE NO. �'y � • �• v
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Municipal Service Occupation Tax
BE IT ORDAINED by the City Council of the City of Canton that:
Section l. A tax is hereby imposed upon all persons engaged
in this municip�ity in the business of making sales of service at the
rate of three-quarters 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 servicema.n required to account
for I�u.nicipal Service Occupation Tax for the benefit of this municipa-
lity 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.
Section 3. At the time such report is filed, there shall be
paid to tTState Department of Revenue the amount of tax hereby im-
posed.
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 thn (10)
days of its enactment as provided in Section 1-2-4 of the Illinois Muni-
cipal Code and shall be effective from and after the first day of the
calendar month next following the expiration of the ten (10) day pub-
lication period.
Section 6. Ordinance No. 218 entitled Municipal Service
Occu�ation Tax passed Ju1y 18, 196�s hereby repealed effective
Apri , .
This ordinance shall take effect on the first day of May, 1968.
Passed this ���%� day of �'�=��.r%� , A.D. 1968.
APPROVED: ��-��f��Gs--�Q
ATTEST: MAYOR
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CITY CLERK