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HomeMy WebLinkAboutOrdinances - MC-19-1184 - 01/21/2019 - Code Amendment Chapter 23 Taxation Article IV Home Rule Retailer's and Service Occupation TaxCITY OF MCHENRY MCHENRY COUNTY STATE OF ILLINOIS ORDINANCE NUMBER MC-19-1184 An Ordinance Amending Chapter 23 "Taxation" Article IV "Home Rule Municipal Retailer's Occupation Tax" and "Municipal Home Rule Service Occupation Tax" of the City of McHenry Municipal Code, within the City of McHenry, Illinois Adopted by the Mayor and City Council Of the City of McHenry McHenry County State of Illinois January 21, 2019 Published in pamphlet form by authority of the Mayor and City Council of the City of McHenry, McHenry County, Illinois this 21st day of January, 2019. ORDINANCE NO. MC-19-_ 1 I %�-j An Ordinance Amending Chapter 23 "Taxation" Article IV "Home Rule Municipal Retailer's Occupation Tax" and "Municipal Home Rule Service Occupation Tax" of the City of McHenry Municipal Code, within the City of McHenry, Illinois WHEREAS, the City of McHenry, McHenry County, Illinois, is a home rule municipality as contemplated under Article VH, Section 6, of the Constitution of the State of Illinois, and the passage of this Ordinance constitutes an exercise of the City's home rule powers and functions as granted in the Constitution of the State of Illinois. NOW, THEREFORE, BE IT ORDAINED by the CITY COUNCIL of the CITY OF MCHENRY, McHenry County, Illinois as follows: SECTION 1: Amendments. "Home Rule Municipal Retailers' Occupation Tax and Home Rule Service Occupation Tax" Disposition of Fees is hereby amended (additions are identified as underlined and deletions are identified by strikethroughs). Sec. 23-36. Home Rule Municipal Retailers' Occupation Tax A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property (other than an item of tangible personal property titled and registered with an agency of this State's government) at retail in the City of McHenry at the rate of ;4- 3/ of 1 % of the gross receipts from such sales made in the course of such business. Such "Home Rule Municipal Retailers' Occupation Tax" shall not be applicable to the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and non-prescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes and needles used by diabetics. Sec. 23-37. Home Rule Municipal Service Occupation Tax. A tax is hereby imposed upon all persons in the City of McHenry engaged in the City of McHenry in the business of making sales of service at the rate of'/P/ oof 1% of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. Such "Home Rule Municipal Service Occupation Tax" shall not be applicable to the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and non-prescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes and needles used by diabetics. Sec. 23-39. Effective Date. Said Home Rule Municipal Retailer's Occupation Tax and Home Rule Municipal Service Occupation Tax shall be effective_ July 1, 2019. SECTION 2: The City Clerk is hereby directed to file a certified copy of this ordinance with the Illinois Department of Revenue as soon as practicable after tis passage. SECTION 3:.All ordinances or parts of ordinances in conflict with the terms and provisions herewith are hereby repealed to the extent of such conflict. SECTION 4: This ordinance shall be published in pamphlet form by and under the authority of the City of McHenry, McHenry County, Illinois. PASSED AND ADOPTED THIS DAY OF, 2019. Alderwoman Condon Alderman Curry Alderman Devine Alderman Glab Alderman Mihevc Alderman Sand Alderman Schaefer Mayor Jett Nays Absent Abstain Deputy Clerk ,� Debra Meadows Deputy City Clerk City of McHenry 333 Green Street McHenry, Illinois 60050 Phone: (815) 363-2108 Fax: (815) 363-2119 www.dmeadows@ci.mchenry.il.us January 22, 2019 Illinois Department of Revenue Local Tax Allocation Division -MC 3-500 101 West Jefferson Street Springfield, IL 32707 Dear Agency: On behalf of the City of McHenry, please find enclosed two Certified copies of two Ordinances amending the City's Municipal Code regarding the Simplified Municipal Telecommunication Tax, the Home Rule Municipal Retailer's Occupation Tax and the Municipal Home Rule Service Occupation Tax disposition of fees as amended on the 215Y day of January 2019 at a regularly scheduled City Council meeting which was opened to the public. Thank you in advance for your assistance. If you have any questions you may contact me at 815-363-2108. Sincerely, Debra Meadows Deputy City Clerk CERTIFICATE The undersigned certifies that I am the Deputy City Clerk of the City of McHenry, McHenry County, Illinois and further certifies that the attached is a true and accurate copy of Ordinance MC-19-1184 an Ordinance Amending Chapter 23 "Taxation "Article IV "Home Rule Municipal Retailer's Occupation Tax" and Municipal Home Rule Service Occupation Tax" of the City of McHenry Municipal Code, within the City of McHenry, Illinois. Dated at the City of McHenry Municipal Center, Illinois, this 21st, Day of January, 2019 9"-w" A"A� Deputy City Clerk, Debra Meadows (SEAL)