HomeMy WebLinkAboutOrdinances - O-68-39.50 - 07/01/1968 - Municipal Service Occupation Tax4'-68'
ORDINANCE
MUNICIPAL SERVICE OCCUPATION TAX
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BE IT ORDAINED by the City Council of the City of
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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 three-quarters of one per cent of the cost
price of all tangible personal property trans-
ferred 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
8-11-5 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 Occupa-
tion 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 establish-
ing the imposition of a Municipal Service Occu-
pation Tax within the City of McHenry, as was
passed and approved on the 17th day of July,
1967, is hereby repealed effective June 1, 1968.
This ordinance shall take effect on the 1st day of
June, 1968.
& KINNE
RNEYS
ELM STREET
McncNRY, ILLINOIS
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CERT. OF PUBLICATION
ATTACHED TO ORIGINuL
& KINNE
RNEYS
ELM STREET
M-.NRY. ILLINOIS
Attest:
PASSED this 20th day of May, A.D. 1968.
Mayor --- - - -
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Ci y Clerk
Voting Aye: Etten, Hromec, Huck, Jackson, Pitzen, Rogers,
Smith, Wegener
Voting Nay: None
Absent: Bolger
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