HomeMy WebLinkAboutOrdinances - MC-19-1194 - 06/03/2019 - Simplified Municipal Telecommunications TaxCITY OF MCHENRY
MCHENRY COUNTY
STATE OF ILLINOIS
ORDINANCE NUMBER MC-19-1194
An Ordinance Amending Chapter 23 "Taxation" Article VI
"Simplified Municipal Telecommunications Tax" of McHenry
Municipal Code, within the City of McHenry, Illinois
Adopted by the
Mayor and City Council
Of the
City of McHenry
McHenry County
State of Illinois
June 3, 2019
Published in pamphlet form by authority of the Mayor and City Council of the City
of McHenry, McHenry County, Illinois this 41h day of June 2019.
Ordinance No. MC-19-1194
An Ordinance Amending Chapter 23 "Taxation" Article VI "Simplified Municipal
Telecommunications Tax" of McHenry Municipal Code, within the City of McHenry,
Illinois
WHEREAS, this municipality desires to change the rate of its Simplified Municipal
Telecommunications Tax pursuant to the Simplified Municipal Telecommunications Tax Act (35
ILCS 636/5-1 et seq.);
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of
McHenry, McHenry County, Illinois that:
Section 1. Tax imposed.
Sec. 23-44 Simplified Municipal Telecommunications Tax
A simplified municipal telecommunications tax is hereby imposed upon the act or
privilege of originating in the municipality or receiving in the municipality intrastate or interstate
telecommunications by a person at the rate of 3% of the gross charges for such
telecommunications purchased at retail from a retailer, in accordance with and subject to the
provisions of the Simplified Municipal Telecommunications Tax Act (5 ILCS 636/5-1 et seq.).
Section 2. Illinois Department of Revenue to administer. The tax hereby imposed
shall be collected and enforced by the Department of Revenue of the State of Illinois. The
Illinois Department of Revenue shall have full power to administer and enforce the provisions of
the 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 with the Illinois
Department of Revenue prior to March 20, 2019.
Section 4. Effective date. The Ordinance shall be in full force and effect from and after
its passage and approval and publication in pamphlet form as required by law, provided,
however, that Section 1 of this Ordinance shall take effect for all gross charges billed by
telecommunications retailers 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 March 201n 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 September 20tn
Section 5. Repeal of conflicting provisions. 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 Section 1 of this Ordinance.
Section 6. Publication. This ordinance shall be published in pamphlet form by and
under authority of the City of McHenry, McHenry County, Illinois.
Passed this 3`d day of June, 2019.
Ayes Nays
Alderwoman Baehne
.r
Alderman Devine
Alderman Glab
Alderman Mihevc
.Y
Alderwoman Miller
X
Alderman Santi
,r
Alderman Schaefer
X
APPROVED:
Absent Abstain
-A/
Mayor y Je
(SEAL) 'yyt
ATTEST: / z&' . Ol.
Deputy Clerk M to Johnson
Passed: C /3 /11