HomeMy WebLinkAboutOrdinances - O-65-33 - 11/15/1965 - ADOPT MUNICIPAL LEASING OCCUPATION TAXORDINANCE
ADOPTING A MUNICIPAL
OCCUPATION TAX
O - C05-- 33
LEASING
BE IT ORDAINED by the City Council of the City of McHenry,
Illinois, that:
Section 1. A tax is hereby imposed upon all persons
engaged in the business of renting or leasing tangible
personal property to the users thereof at the rate of
one-half of one percent of the gross receipts from such
renting or leasing made in the course of such business
while this ordinance is in effect, in accordance with the
provisions of Section 8-11-6 of the Illinois Municipal Code.
Section 2. Every person engaged in such business in the
City of McHenry shall file with the State Department of
Revenue the return in the manner as required by Section
Five of the "Leasing Occupation Tax Act" as adopted by
the 74th General Assembly.
Section 3. At the time such return is filed, there shall
be paid to the State Department of Revenue the amount of
tax hereby imposed on account of the receipts from renting
or leasing tangible personal property during the preceding
month.
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
I days of its enactment asprovided in Section 1-2-4 of the
Illinois Municipal Code and shall be effective from and after
the first day of the calendar month next following its
publication.
PASSED this 15th day of November, A. D. 1965.
APPROVED:
Mayor
ATT
i
Clerk
Voting Aye:
Voting Naye:
LOOZE & KINNE Absent:
ATTORNEYS
2431 W. ELM STREET
-NRY. ILLINOIS
ATTACHED
CERT. OF PUBLICATION
TO ORIGINAL
STATE OF ILLINOIS
DEPARTMENT OF REVENUE
SPRINGFIELD 62706
M ARSHALL KORSHAK
DIRECTOR RULES AND REGULATIONS
SAM KEYS November 30, 1965 DIVISION
ASSISTANT DIRECTOR
City Clerk
City of McHenry
McHenry, Illinois
Dear Sir:
This is to acknowledge receipt of a copy of your
municipality's Ordinance imposing a tax at the rate of 2
of 1% under the Municipal Leasing Occupation Tax Act (Sec-
tion 8-11-6 of the "Illinois Municipal Code"). The Depart-
ment will consider this tax to be effective December 1, 1965.
You will receive your first municipal leasing oc-
cupation tax disbursement from the State Treasurer near the
middle of March, 1966, and you will thereafter receive a
municipal leasing occupation tax disbursement each month as
long as you keep the tax in effect in your municipality.
This remittance to your municipality for the municipal leas-
ing occupation tax will not, however, be separate from the
remittance for municipal retailers' occupation tax and/or
Municipal Service Occupation Tax, but you will, on the con-
trary, receive one remittance each month from the State
Treasurer covering all such taxes.
Very truly yours,
MARSHALL
Director
Is and Regulations Division
Springfield Office
Phone: 525-7054
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