HomeMy WebLinkAbout#4099 Retailers occupation tax CERTIFICATE
THE UNDERSIGNED CERTIFIES THAT SHE IS THE CITY CLERK FOR THE CITY OF
CANTON,ILLINOIS,AND THAT THE CITY COUNCIL AT A REGULARLY CONSTITUTED
MEETING OF SAID CITY COUNCIL OF THE CITY OF CANTON ON THE 3RD DAY OF
APRIL 2018 ADOPTED ORDINANCE#4099 A TRUE AND CORRECT COPY OF WHICH IS
CONTAINED IN THIS PAMPHLET.
GIVEN UNDER MY HAND AND SEAL THIS 3rd DAY OF APRIL 2018
(SEAL)
Ei
RECi r.4flP La a
/ A o n
Divition
DIANA PAV LEY-R•CK
CITY CLERK
CITY OF CANTON, ILLINOIS
ORDINANCE 4099
AN ORDINANCE FOR THE CITY OF CANTON NON HOME RULE MUNICIPAL
RETAILERS OCCUPATION TAX AND NON HOME RULE MUNICIPAL SERVICE
OCCUPATION TAX
PASSED BY THE CITY COUNCIL
OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS,
ON THE 3rd DAY APRIL 2018
PUBLISHED IN PAMPHLET FORM BY AUTHORITY OF THE CITY
COUNCIL OF THE CITY OF CANTON,FULTON COUNTY, ILLINOIS,
TIIIS 3RD DAY OF APRIL 2018
EFFECTIVE APRIL 3, 2018
ORDINANCE NO. c/O 9 9
CITY OF CANTON NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION
TAX AND NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
Section 1. Tax Imposed. A tax is hereby imposed upon all persons engaged in the
business of selling tangible personal property, other than an item of tangible personal property
titled and registered with an agency of this State's government, at retail in this municipality at
the rate of 1% of the gross receipts from such sales made in the course of such business while
this Ordinance is in effect; and a tax is hereby imposed upon all persons engaged in this
municipality in the business of making sales of service, at the rate of 1% of the selling price of
all tangible personal property transferred by such serviceman as an incident to a sale of service.
This "Non-Home Rule Municipal Retailer's' Occupation Tax" and this "Non-Home Rule
Municipal Service Occupation Tax" shall not be applicable to the sales of food for human
consumption that is to be consumed off the premises where it is sold (other than alcoholic
beverages, soft drinks, and food that has been prepared for immediate consumption) and
prescription and non-prescription medicines, drugs, medical appliances and insulin urine testing
materials, syringes,and needles used by diabetics.
The imposition of this non-home rule taxes is in accordance with and subject to
the provisions of Section 8-11-1.1. 8-11-1.2, 8-11-1.3 and 8-11-1.4 of the Illinois Municipal
Code(658 ILCS 5/8-11-1.1, 8-11-1.2. 8-11-1.3 and 8-11-1.4)
Section 2. Illinois Department of Revenue to administer. The taxes hereby imposed,
and all civil penalties that may be assessed as an incident thereto, shall be collection and
enforced by the Department of Revenue of the State of Illinois. The Department of Revenue
shall have full power to administer and enforce the provisions of this Ordinance.
Section 3. Clerk to file Ordinance with Illinois Department of Revenue. The
Municipal Clerk is hereby directed to file a certified copy of this Ordinance and a certification
that the Ordinance receive referendum approval with the Illinois Department of Revenue on or
before May 1, 2018. The referendum based upon the vote taken March 20, 2018, shall be
certified by the Fulton County on or about April 3, 2018.
Section 4. Effective date. This Ordinance shall take effect on (i) the first day of July
next following the adoption and filing of this Ordinance with the Department of Revenue, if filed
on or before the preceding May 1st or (ii) the first day of January next following the adoption
and filing of this Ordinance with the Department of Revenue, if filed on or before the preceding
October 1st.
Section 5. Repeal of conflicting provision. All ordinances and resolutions, or parts
thereof, in conflict with the provisions of this Ordinance are, to the extent of the conflict,
expressly repealed on the effective date of this Ordinance.
1
Section 6. That upon passage of this amendment, the City Clerk shall be instructed to
submit to the Codifiers or Municipal Ordinance the said Ordinance amendment for insertion in
its proper place and each copy of this Code within thirty(30) days of its final passage.
PASSED by the City ouncil of the City of Canton, Fulton County, Illinois at a regular
meeting this day ofMpf, L 2018 upon a roll call vote as follows: /
(� vine L.o�l h (})c-51,
Lj.,(rn c Fct
AYE'S: IV� ccar�aN C .- oN _
n ��1�a v'
pl._L�'�C4'i IV
NAPE'S: ,n/UDn-C._
ABSENT: Aunt--
APPROVED: '� ` J
Mayor Ke t 4cDowell
ATTE
City Clerk Diana Pavley
10 ILLS 5/22-17, 22-18
Suggested
Revised August, 2008
SBE No. M-12-A
ABSTRACT OF VOTES
Fulton
(COUNTY)
FOR QUESTIONS OF PUBLIC POLICY ONLY
I/We, the undersigned members of the canvassing board for Fulton County
(Name of Governmental Unido
t)
hereby certify that on 04/03/2018 I/we canvassed the returns of an election held on 03/20/2018 and
(Insert month, day, year) (Insert month,day,year)
do proclaim that a total of 5349 voters requested and received ballots and I/we do further certify that the following
Question of Public Policy did receive the number of votes herein recorded,
USE ONLY ONE SHEET PER QUESTION
Canvassing Board: Please include the question as it appeared on the ballot the votes in favor and against such proposition,
and whether the proposition "passed"or"failed". The canvass must reflect the votes by precinct or
ward and the total number of votes received by each proposition.
QUESTIONS OF PUBLIC POLICY PRECINCT VOTES RECEIVED INDICATE
OR WARD IN FAVOR AGAINST "Passed"or
"Failed"
Shall the corporate authorities of the 911
City of Canton be authorized to levy a 890 Passed
tax at a rate of 1.0% for expenditures on
municipal operations, expenditures on
public infrastructure, or property tax
relief? t ,
I/We further certify that the above is a true and complete ac_a�
p ete Abstract of Votes and was °"�
A€eer'dd in my presence on
04/03/2018
(Insert Nth,
(Coh ty Clerk or Election Commission Chairman)
"(Election Commission Member)
"(Election Commission Member)
"These lines are used only where the Election Authority is a Board of Election Commissioners
Each election authority shall Immediately transmit a signed copy or original duplicate of its complete
Abstract of Votes to each election authority having jurisdiction over any of the territory of the respective
political subdivision and to the State Board of Elections. For court ordered referenda, such abstract shall
also be transmitted to the court which ordered the referenda. 10 ILCS 5/22-18,
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Fulton County, Illinois
Canvass of Votes
General Primary Election
March 20, 2018
James Nelson — Fulton County Clerk & Recorder
Summary of Ballots Cast
I,James Nelson, Fulton County Clerk& Recorder,do hereby certify that the above is a correct
copy of the Canvass of Votes cast at the General Primary Election held in Fulton County on
March 20, 2018. This Abstract was made by me,the County Canvassing Board of Fulton County,
Illinois and[[ist��now on file in my office.
/n
Dated: Tr yr; 1312.0t----4,.
Signed: S
/gQI Q
James Nelson
Fulton County Clerk& Recorder
BS'
GOVERNMENTAL
BUSINESS SYSTEMS
10 ILLS 5/22-17, 22-18
Suggested
Revised August, 2008
Fr.-.-err' hut not Audited SBE No. M-12-A
fie, Lig uubielted by Taxpayer ABSTRACT OF VOTES
Fulton
APR 0 6 2018
(COUNTY)
Received Illinois Dept.at Revenue FOR QUESTIONS OF PUBLIC POLICY ONLY
S
field Walk-in
I/We, the undersigned members Service ofhe canvassing board for Fulton County
(Name of Governmental Unit) do
hereby certify that on 04/03/2018 , I/we canvassed the returns of an election held on 03/20/2018 and
(Insert month, day, year)
(Insert month, day, year)
do proclaim that a total of 5349 voters requested and received ballots and I/we do further certify that the following
Question of Public Policy did receive the number of votes herein recorded.
USE ONLY ONE SHEET PER QUESTION
Canvassing Board: Please include the question as it appeared on the ballot, the votes in favor and against such proposition,
and whether the proposition "passed"or 'failed". The canvass must reflect the votes by precinct or
ward and the total number of votes received by each proposition,
QUESTIONS OF PUBLIC POLICYl
PRECINCT VOTES RECEIVED INDICATE
OR WARD IN FAVOR AGAINST "Passed'or
"Failed"
Shall the corporate authorities of the
City of Canton be authorized to levy a 911 890 Passed
tax at a rate of 1.0% for expenditures on
municipal operations, expenditures on
public infrastructure, or property tax
relief?
IAVe further certify that the above is a true and complete Abstract of Votes and was prepared in my presence on
04/03/2018
(Innen ninth, .a ye
(CoJ ty Clerk or Election Commission Chairman)
'(Election Commission Member)
`(Election Commission Member)
`These lines are used only where the Election Authority is a Board of Election Commissioners
authorityEach elecflon
shall immediately
transmit
uned cvor rlnal riits
cAbstract of Votes to echelecton athoriy havigjrisdictionoer anyofthe territory of the respective
political subdivision and to the State Board of Elections. For court ordered referenda, such abstract shall
also be transmitted to the court which ordered the referenda. 10 ILCS 5/22-18.
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Fulton County, Illinois
Canvass of Votes
General Primary Election
March 20, 2018
James Nelson — Fulton County Clerk& Recorder
Summary of Ballots Cast
I,James Nelson, Fulton County Clerk&Recorder,do hereby certify that the above is a correct
copy of the Canvass of Votes cast at the General Primary Election held in Fulton County on
March 20, 2018. This Abstract was made by me, the County Canvassing Board of Fulton County,
Illinois and is now on file in my office.
Dated: ger; 131?-0I
Signed: /
James Nelson
Fulton County Clerk& Recorder
BS�
�%
GOVERNMENTAL
eusixess SYSTEMS
Prepared but not Audited
figures submitted by Taxpayer
APR 0 6 1018
Received Illinois Dept.of Revenue
Springfield Walk-In Service
CERTIFICATE
THE UNDERSIGNED CERTIFIES THAT SHE IS THE CITY CLERK FOR THE CITY OF
CANTON,ILLINOIS,AND THAT THE CITY COUNCIL AT A REGULARLY CONSTITUTED
MEETING OF SAID CITY COUNCIL OF THE CITY OF CANTON ON THE 3RD DAY OF
APRIL 2018 ADOPTED ORDINANCE 464099 A TRUE AND CORRECT COPY OF WHICH IS
CONTAINED IN THIS PAMPHLET.
GIVEN UNDER MY HAND AND SEAL THIS 3rd DAY OF APRIL 2018
(SEAL)
Jr
eill.
DIANA PA VLEY-R i CK
CITY CLERK
CITY OF CANTON, ILLINOIS
ORDINANCE 4099
AN ORDINANCE FOR THE CITY OF CANTON NON HOME RULE MUNICIPAL
RETAILERS OCCUPATION TAX AND NON HOME RULE MUNICIPAL SERVICE
OCCUPATION TAX
PASSED BY THE CITY COUNCIL
OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS,
ON THE 3rd DAY APRIL 2018
PUBLISHED IN PAMPHLET FORM BY AUTHORITY OF THE CITY
COUNCIL OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS,
THIS 3RD DAY OF APRIL 2018
EFFECTIVE APRIL 3, 2018
, 3i�, Illinois Department of Revenue
�i1 Legal Services Office 5-500
t 101 W. Jefferson St.
",d2: Springfield, IL 62794
April 16, 2018
Diana Pavley-Rock, City Clerk
City of Canton
2 North Main St.
Canton, Illinois 61520
Re: City of Canton Ordinance No. 4099
Non-Home Rule Municipal Retailers' and Service Occupation Tax
Dear Ms. Pavley-Rock:
This is to acknowledge receipt of the City of Canton's Ordinance No. 4099 increasing the
Non-Home Rule Municipal Retailers' Occupation Tax and Non-Home Rule Municipal Service
Occupation Tax to the rate of 1% and to acknowledge receipt of certification that the Ordinance
received referendum approval. With this increase, the general merchandise rate will be 8.75%.
The Illinois Department of Revenue shall collect, administer and enforce the increase in
the Non-Home Rule Municipal Retailers' Occupation Tax and Non-Home Rule Municipal
Service Occupation Tax effective July 1, 2018, in accordance with the provisions of 65 ILCS
5/8-11-1.3 and 65 ILCS 5/8-11-1.4.
If you have any questions regarding this letter, please contact our office at the number
listed below. If you have questions concerning the administration of the tax, please contact the
Department's Local Tax Allocation Division at(217) 785-6518.
Very truly yours //^//,(�/4" 1
Samuel J. M re
Associate Counsel
(217) 782-2844
SJM:bkl
Cc: Brenda Towers, Local Tax Allocation Division