HomeMy WebLinkAboutOrdinance #39 a �
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ORDINAPTCE N0. 39
Mun3cipal Service Occupation Taa
BE IT ORDAINED by the City Council of the City of Canton,
Illinoia: that
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Section 1. A tax is hereby imposed upon all pereone en-
gagec7�h�-municipality in the buginess of making sales oP
service e�t the rate of one-half of one per cent aP the cogt price
of all tangible personal property transferred bp said servicemen
either in the form of tangibls personal property or in the form
oP real estate as an incident to a sale of service, in accardance
with the pravisions o� Saction 8-11-5 of the "Illinois Mun3cipal
Code" engcted b� the Seventy-Second General Assembly.
Section Z. Every supplier or serviceman required to s�ccount
for Municipa�ervice Occupation Tax for the benefit oP this
municipality shall file, on or before the last day of each calendar
manth, the report to the State Department of Revenue required
b�r Se�t�on Nine of the Service Occupation Tax Aet, enacted by
the Sevent�-3eQOnd General Assembly.
3ection . . At the time such report is filed, there shall
be pa�o he State Departmant of Revenue the amount of tax
hereby imposed.
Section 1�. The city clerk is hereby directed to tranamit
to the State Department of Revenue a certified copy of thia or-
dinance not later than five (5) da.ys after the effective dat�
oP this ordinance.
�ection � This ordinance shall be published within ten
(10) eys o s enactment a� provided in Sect�on 1-2-I} of the
"Illinois MunicipaZ Code� enacted by the 3eventy-Second General
Asaembly and shall be effective from and after the first day ot'
the calendar month next following the expiration oF the ten
(10) da� pub2ication period.
Thia ordinance shall take effect on the first day ot'
AuKust , 1961.
PASSED Thia 18th day of July, , A. D. 1961.
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APPROVED:
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QTTEST:
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