HomeMy WebLinkAboutOrdinances - MC-10-1022 - 10/04/2010 - HOME RULE SALES TAXOrdinance No. MC-10-1022
An Ordinance Amending Chapter 23 Taxation Article IV Home Rule Municipal Retailer's
Occupation Tax and Municipal Home Rule Service Occupation Tax of the City of McHenry
Municipal Code, within the City of McHenry, Illinois
WHEREAS, the City of McHenry, McHenry County, Illinois, is a home rule municipality as
contemplated under Article VII, Section 6, of the Constitution of the State of Illinois, and the passage
of this Ordinance constitutes an exercise of the City's home rule powers and functions as granted in the
Constitution of the State of Illinois; and
WHEREAS, pursuant to 65 ILCS 5/8-11-1 and 5/8-11-5 of the Illinois Municipal Code, the
City of McHenry imposed a 1/z of 1% Home Rule Municipal Retailers Occupation Tax and a'/2 of 1%
Home Rule Municipal Service Occupation Tax within the City of McHenry by Ordinance No MC-10-
1016.
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 Taxation Article IV Homes Rule Municipal Retailer's Occupation
Tax and Municipal Home Rule Service Occupation Tax be and shall be amended as follows:
A. Delete Section 23-36 and replace it in its entirety with the following:
Sec. 23-36. 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 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.
B. Delete Section 23-37 and replace it in its entirety with the following:
Sec. 23-37. Home Rule Municipal Service Occupation Tax. A tax is hereby imposed upon all
persons engaged in the City of McHenry 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 "Home Rule Municipal Service' 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.
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: This ordinance shall be in effect upon its passage, approval and publication as
provided by law.
PASSED and APPROVED this 4T14 day of oCToBER , _ 2010
Voting Aye: SANTI, SCHAEFER, WIMMER, PETERSON, CONDON
Voting Nay:
GLAB ., BLAKE
Not Voting:
NONE
_
Abstaining:
NONE _
Absent:
NONE
Signed:
Susan E. Low, Mayor
Attest:
Ja 'ce C. Jbne City Clerk