HomeMy WebLinkAboutOrdinances - O-67-36 - 07/17/1967 - ESTABLISH MUNICIPAL SERVICE OCCUPATION TAX& KINNE
.)RNEYS
.ELM STREET
n.__._NRY. ILLINOIS
that:
0-617,36
ORDINANCE
MUNICIPAL SERVICE OCCUPATION TAX
BE IT ORDAINED by the City Council of the City of McHenry
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 three-quarters of one per
cent of the gross receipts received from such business,
in accordance with the provisions of Section 8-11-5 of
the Illinois Municipal Code.
Section 2. Every serviceman required to account for
Municipal 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.
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 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 Service Occupation Tax within
the City of McHenry, as was passed and approved on the
18th day of September, 1961, is hereby repealed effective
August 1, 1967.
This ordinance shall take effect on the 1 st day of August, 1967.
PASSED this 17th day of July, A.D. 1967.
Attest: <-' 1 i Mayor
C I'
Ci � Clerk
Voting Aye: Bolger, Etten, Hromec, Huck, Jackson, Pitzen, Roger
Voting Nay: None. Smith & Wegener.
Absent: None.
CERT, OF PUBLICATION
ATTACHED TO ORIGINAL