HomeMy WebLinkAboutOrdinances - O-69-43 - 08/04/1969 - ESTABLISH MUNICIPAL SERVICE OCCUPATION TAXMch—
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ORDINANCE
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 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- 1 1- 5 of the
Illinois Municipal Code.
Section 2. Every supplier or 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, "
approved July 10, 1961, 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.
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. An ordinance entitled, "Ordinance, Municipal
Service Occuptation Tax", passed on the 20th day of May,
1968, is hereby repealed effective October 1, 1969.
PASSED this 4th day of August, 1969.
Mayor
ATTESSV-
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Pity Clerk
VOTING AYE: / ��"c�',-r�io�i1� �, I ,
VO TING NAY: IV
ABSENT: I ' / ,� r/
CERT. OF PUBLICATION
ATTACHED TO ORIGINAL