HomeMy WebLinkAboutOrdinances - O-69-42 - 08/04/1969 - ESTABLISH MUNICIPAL RETAILERS OCCUPATION TAXLC YINNE
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McHENR �` N i
ORDINANCE
MUNICIPAL RETAILERS' 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 the business of selling tangible personal property at retail
in this city at the rate 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 Se 11ing 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 receipt 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 October, 1969.
Section 6. Ordinance entitled, "Ordinance, Municipal
Retailers' Occupation Tax", passed on the 1 st day of August,
1967, is hereby repealed effective October 1, 1969.
PASSED this 4th day of August, 1969.
Mayor --- --
ATTE��
Cify Clerk
VOTING AYE:
, L
VOTING NAY:
ABSENT: r' -
CFRT. OF PUBLICATION
ATTACHED TO ORIGIN -.1