HomeMy WebLinkAboutOrdinances - MC-10-1016 - 07/12/2010 - ESTABLISH HOME RULE SALES TAXOrdinance No. MC- 10-1016
An Ordinance Amending Chapter 23 Taxation of the City of McHenry
Municipal Code, ILnposing a Home Rule Municipal Retailers' Occupation Tax and a Home Rule
Municipal Service Occupation Tax within the City of McHenry, Illinois
WHEREAS, pursuant to 65 ILCS 5/8-11-1 and 5/8-11-5 of the Illinois Municipal Code, a
home rule municipality may impose a municipal retailers' occupation tax and a municipal service
occupation tax; and
WHEREAS, the City of McHenry has attained Home Rule status as recognized by the
Secretary of State of the State of Illinois; and
WHEREAS, the Mayor and City Council are desirous of imposing a '/2 of 1% Home Rule
Municipal Retailers Occupation Tax and a '/2 of 1% Home Rule Municipal Service Occupation Tax
within the City of McHenry.
NOW, THEREFORE, BE IT ORDAINED, by the Mayor and City Council of the City of
McHenry, McHenry County, in the State of Illinois, that the McHenry Municipal Code be amended as
follows:
SECTION 1: Chapter 23 of the McHenry Municipal Code shall be and is hereby amended by
adding the following:
Article IV.
Home Rule Municipal Retailers' Occupation Tag
and Home Rule Service Occupation Tax
Sec. 23-37. Home Rule Municipal Retailers' Occupation Tax. 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 the City of McHenry at the rate of/z of 1% of the selling price of the gross receipts from
such sales made in the course of such business. Such "Home Rule Municipal Retailers'
Occupation Tax" shall not be applicable to the sale 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.
Sec. 23-38. Home Rule Municipal Service Occupation Tax. A tax is hereby imposed upon all
persons in the City of McHenry 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 in an incident to a sale of service. Such "Home
Rule Municipal Retailers' Occupation Tax" shall not be applicable to the sale 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.
Sec. 23-39. 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.
SECTION 2:: Said Home Rule Municipal Retailer's Occupation Tax and Home Rule
Municipal Service Occupation Tax shall be effective January 1, 2011.
SECTION 3: The City Clerk is hereby directed to file a certified copy of this ordinance with
the Illinois Department of Revenue as soon as practicable after its passage.
SECTION 4: Chapter 23, Tax Abatement shall be retitled Article V, and Simplified Municipal
Telecommunications 'Tax shall be retitled Article VI.
SECTION 5: This ordinance shall be in effect upon its passage, approval and publication as
provided by law.
PASSED and APPROVED this 12TH day of JULY , 2010
Voting Aye: SANTI , SCHAEFER, WIMMER, CONDON
Voting Nay: GLAB„ BLAKE, PETERSON —
Not Voting: NONE
Abstaining: NONE
Absent: NONE
Signed: 0 L,-.` r
V,-, 0�,� �
.' Susan E. Low, Mayor
Attest: C _
Jan e: C. Jone , y Clerk