HomeMy WebLinkAboutOrdinance #1785~ ~ 1 ~ ti~
ORDINANCE NO. 1785
AN ORDINANCE PLACING ANON-HOME RULE MUNICIPAL RETAILERS
AND SERVICE OCCUPATIONAL TAX OF '/Z OF 1% ON THE SALE OF
TANGIBLE PERSONAL PROPERTY OTHER THAN FOOD AND MEDICINE
PURCHASED AT RETAIL AND SALE OF SERVICE FROM A RETAILER AS
DEFINED IN 65 ILCS 5/8-11-1.3 AND 11-1.4 WITHIN THE CITY OF CANTON,
ILLINOIS FOR EXPENDITURE ON PUBLIC INFRASTRUCTURE AND
PROPERTY TAX RELIEF. PROPOSITION TO BE SUBMITTED AT THE
ELECTION TO BE HELD MARCH 16, 2004.
WHEREAS, the City of Canton is authorized to impose a tax upon all persons
engaged in the business of selling tangible personal property at retail in the municipality
at the rate of `/2 of 1 % of the gross receipts from such sales made in the course of such
business, such tax commonly known as the Municipal Retailer's Occupation Tax (65
ILCS 5/8-11-1.3); and,
WHEREAS, the City of Canton is authorized to impose a tax upon all persons
engaged, in such 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 servicemen
either in the form of tangible personal property or in the form of real estate as an incident
to a sale of service, such tax commonly known as the Municipal Service Occupation Tax
(65 ILCS 5/8-11-1.4); and,
WHEREAS, the City of Canton does not have sufficient funds to provide funds
to pay the costs of repair, maintenance, improvement and expansion of the City's public
infrastructure system; and,
WHEREAS, the citizens of Canton, visitors and the people of surrounding
communities all benefit from the use of the City's public infrastructure; and,
WHEREAS, it is in the City of Canton's best interest to generate revenue through
additional sales tax, rather than increased real property taxes.
WHEREAS, before such tax may be imposed, a proposition for the tax must be
submitted to the electors of the City and further requires that before such tax may be
imposed that such proposition be approved by a majority of those voting on the question;
and,
It is the intent that the City of Canton, Fulton County, Illinois, shall submit the following
question to the public electorate at the election held March 16, 2004 regarding the
imposition of certain taxes pursuant to the non-home rule municipal retailers occupation
tax and non-home rule municipal services occupation tax act:
THEREFORE, IT IS RESOLVED AND ORDERED by the City of Canton, Fulton
County, Illinois that the City Clerk shall certify the question to the proper election
authority, who shall submit the proposition at the March 16, 2004 Election in accordance
with the General Election Law in substantially the following form:
r~ ~'r
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 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?
YES
NO
PASSED by the City Council of the City of Canton, Fulton County, Illinois at a regular
meeting this 2nd day of December , 2003, upon a roll call vote as follows:
AYES: ~~ Hartford, Mollecl:., 'Jest, Sarff, Hann, Carl, Reed.
NAYS: 'None.
ABSENT: Al,derm~z Fillingham
Attest:
/ ,~,;
Nancy Whites, y Clerk
Approved:
-_____
Jerry M. Bohler, Mayor