HomeMy WebLinkAboutOrdinance #1811ORDINANCE NO. lzsll
AN ORDINANCE PROVIDING FOR A NON-HOME RULE MUNICIPAL
RETAILERS' OCCUPATION TAX AND NON-HOME RULE MUNICIPAL
SERVICE OCCUPATION TAX INCREASE.
WHEREAS, the City Council decided to place on a ballot for the citizens of
Canton, Illinois to vote on the following question:
Shall the City of Canton impose a municipal retailers and service occupation tax of/2 of
1% on the sale of tangible personal property other than food and medicine purchased at
retail and the sale of service from retailer as defined in 65 ILCS 5/8-11-1.3 and 11-1.4
within the City of Canton, Illinois for property tax relief and/or public infrastructure
projects?
WHEREAS, a majority of those voting on the question at an election held on
March 16, 2004 and a Special election pursuant to court order held on June 29, 2004,
voted in favor of the sales tax.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF CANTON, Fulton County, Illinois as follows:
1. 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 %2 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 %2 of 1 % of the selling price of all
tangible personal property transferred by such serviceman as in incident to a
sale of service. Such "Non-Home Rule Municipal Retailers' Occupation Tax"
and the `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 these non-home rule taxes is in accordance with the
provisions of Sections 8-11-1.3 and 8-11-1.4, respectfully, of the "Illinois
Municipal Code" (65 ILCS 5/8-11-1.3 and 5/8-11-1.4).
2. The taxes hereby imposed, and all civil penalties that may be assessed as an
incident thereto, shall be collected 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.
3. The Municipal Clerk is hereby directed to file a certified copy of this
ordinance and a certificate that the ordinance received referendum approval
with the Illinois Department of Revenue on or before the first day of October,
2004.
4. That this Ordinance shall be effective upon its passage by the City Council of
the City of Canton, Fulton County, Illinois and approval by the Mayor and
shall take affect and be imposed January 1, 2005.
PASSED by the City Council of the City of Canton, Fulton County, Illinois at a
regular meeting this ith day SepLemr~er , 2004, by a roll call vote as
follows:
AYES: ~~~, West, Reed, 17artford, c;;ari, Darn, Nbleck,
iliinghaan, Sarft ,
NAYS: None.
ABSENT: None.
APPROVED:
Jerry M. Bohler, Mayor
ATTEST:
d! n
Nancy Wh' es, City Clerk