HomeMy WebLinkAboutOrdinance #217 ��� � n �,•. ,. , ..,.,:.�...�,
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C?RDINANCE N0. ���
Municipal Retailerst Occupation Tax
BE IT ORDAII�D by the City Council of the City of
Canton, Illinois that:
SECTION 1. A tax is hereby imposed upon all persons
enga�ed �e�usiness of selling tangible personal property
at retail in this citq at the rate of three-quarters of one
per cent of the �ross receipts from such sales made in the
course of such business while this Ordinance ig in effect,
in accordance with the provisions of section 8-11-1 oP the
Illinois Municipal Code. •
SECTION 2. Ever9 such person engaged in such business
in the c3�y s�ia�T�file on or before the laat day of sach calen-
dar month, the report to the State Department of Revenue re-
quired by Section Three of "An Act in Relation to e. Tax upon
Persons Engaged in the Business of selling T angible Personal
Property to Purchasers for Use or Consumption" Qpproved June
28, 1933, a$ amended.
SECTZON . At the time such report ia filed, there
shall be p a d to the State Department of Revenue the amount of
tax hereby imposed on account of the receipts from sales of
ttngible personal property during the preceding month.
SECTIQN l . Th� �ity Clerk is hereby directed to
transmit to the tate Department of Revenue a certified Qopy
of this Ordinance not later than fina (5) days after the effect-
ive date of this Ordinance.
�3�f3TI0��. This Qrdinance shall be published within
ten (10) a9� o�'Its enactment as provided in Section 1-2-1� of
the Illinois Municipal Code and shall b e effective from and
after the fir�t dag of the calende�r month neat following the
expiration of the ten (10) day publication period.
SECTION 6. Ordinance No. 251 entitled"Municipal Re-
tailera 1�3ccu��on Tax'� passed October 4, 195.� is hereby re-
p�aled effective I�ugust 1, 1967.
This Ordinance shall take effect on the first da9 of
��t, 1967.
PASSED thi:� �G day of A.H. 1967
APPROVED:
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