HomeMy WebLinkAboutOrdinance #218 i R � ` - , � ,�- . . , . � '�te„'�;s. �',r
ORDINANCE N0. _��" '
Municipal Service Occupation Tax
_____.__
BE IT ORDAINED by the City Council of the City oP
Canton, Illinois that:
SECTION 1. A tax is hereby impo�ed upon all persons
engaged n th s municipality in the business of making sales
of eervice at the rate of three-quarters of one per cent of
the co�t 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 eupplier or serviceman required to
account or n�cfpal Service Occupation Tax for the benefit
of this municipality ghQll file, on or before the la�t day of
each calendar month, the report to the State �epartment of
Revenue required by Section �Tine of the Service Occupation Tax
Act.
SECTIO� 3• At the time such report is filsd, there
shall be pa d o the State Department of Revenue the amount of
tax hereby impossd.
SEC�TION l _. The City Clerk is hereby d irected to trans-
mit to t�ie S�Bte Department of Revenue a certified copy of thia
Ordinan.ce not later than five (5) days after the effective date
of thi8 Ordinance.
SECTION . This Ordinance shall be published within
ten (10)'�c 'ays o, ts enactment asprovided in Section 1-2-4 of
the Illinois Municipal Code and shall be effective from and
after the first day of the calendar month next following the
expiration of the ten (10� day publication period.
SEC2ION 6. Ordinance No._ 3� entitled k�MtTNICIPAL
3ERVTCE OCCUPATION TAX" passed July 18, � 1961
is hereby repealed effective August 1, 1967. r
This Ordinance shall take effect on the first day of
, 1967•
P SSED this -L1:.�. day of _ , A.D. 1967.
APPROVED: '"` �,��--d
MA�O
ATTEST: -
C