HomeMy WebLinkAboutOrdinances - O-67-35 - 07/03/1967 - MUNICIPAL RETAILERS OCCUPATION TAXLOr -- I KINNE
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6TREET
Mc. ILLINOIS
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ORDINANCE
MUNICIPAL RETAILERS' OCCUPATION TAX
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 selling tangible personal
property at retail in this City at the rate of three-
quarters of one per cent of the gross receipts from
such sales made in the course of such business while
this ordinance is in effect, in accordance with the
provisions of Section 8-11-1 of the Illinois Municipal
Code.
Section 2. Every such person engaged in such business
in the City shall file on or before the last day of each
calendar month, the report to the State Department of
Revenue required by Section Three of "An Act in Relation
to a Tax upon Persons Engaged in the Business of Selling
Tangible Personal Property to Purchasers for Use or
Consumption" approved June 28, 1933, as amended.
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 on account of the receipts from
sales of 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
(10) days of its enactment as provided 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
the expiration of the ten (10) day publication period.
Section 6. The ordinance originally establishing the
imposition of a Municipal Retailers' Occupation Tax
within the City of McHenry, as was passed and approved
on the 18th day of July, A.D. 1955, is hereby repealed
effective August 1, 1967.
This ordinance shall take effect on the 1 st day of August, 1967.
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CERT. OF PUBLICATION
ATTACHED TO ORIGINAL
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A. ., ILLINOIS
Passed this 3rd day of July, A. D. 1967.
Mayor
Attest:
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City Clerk
Voting Aye: Bolger, Etten, Hromec, Jackson, Pitzen, Rogers, Smith.
Voting Nay: None.
Absent: Huck, Wegener.
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