HomeMy WebLinkAboutOrdinances - O-61-28 - 09/18/1961 - IMPOSE MUNICIPAL SERVICE OCCUPATION TAXORDINANCE D— 6/-,rwe
MUNICIPAL SERVICE OCCUPATION TAX
BE IT ORDAINED by the City Council of the City of McHenry
that:
Section 1. A tax is hereby imposed upon all persons engaged in
this municipality in the business of making sales of service at the rate
of one-half of one per cent of the cost price of all tangible personal
property transferred by said servicemen either in the form of tangible
personal property or in the form of real estate as an. incident to a sale
of service, in accordance with the provisions of Section 8-11-5 of the
"Illinois Municipal Code" enacted by the Seventy -Second General
Assembly.
Section 2. Every supplier or serviceman required to account
for Muni ci' ipia service Occupation Tax for the benefit of this municipality
shall file, on or before the last day of each calendar month, the report
to the State Department of Revenue required by Section Nine of the
Service Occupation Tax Act, enacted by the Seventy -Second General
Assembly.
Section 3. At the time such report is filed, there shall be paid
to the State Department of Revenue the amount of tax hereby imposed.
Section 4. The City Clerk is hereby directed to transmit to the
State Department of Revenue a certified copy of this Ordinance not later
than five (5) days after the effective date of this Ordinance.
Section 5. This Ordinance shall be published within ten (10)
days of its enactment as provided in Section 1-2-4 of the "Illinois
Municipal Code" enacted by the Seventy -Second General Assembly and
shall be effective from and after the first day of the calendar month
next following the expiration of the ten(10) day publication per .od.
This Ordinance shall take effect on the first day of QVCr!%�/1i
r
1961.
PASSED this 18th day of September, A. D. 1961.
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11.' .TREET
MCHENn , ILLINOIS
EVERGREEN 3-1580
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