HomeMy WebLinkAboutORDINANCES-2019-089-O-199/4/2019
89-0-19
AN ORDINANCE
Amending the Municipal Retailers Occupation Tax and
Municipal Service Occupation Tax to Increase the Rate
Assessed from 1.0% to 1.25% and Deleting Duplicative
Sections and the Municipal Use Tax
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL
OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: Section 3-2-5 "Municipal Retailers Occupation Tax" of
the City of Evanston City Code of 2012 (the "City Code") is hereby deleted and
the section number is reserved for potential future use.
SECTION 2: Section 3-2-6 "Municipal Service Occupation Tax" of
the City Code is hereby deleted) and the section number is reserved for potential
future use.
SECTION 3: Section 3-2-7 "Home Rule Municipal Retailers' and
Service Occupation Tax Exempting Certain Food and Drugs" of the City Code is
amended to read as follows:
3-2-7. - HOME RULE MUNICIPAL RETAILERS' AND SERVICE OCCUPATION
TAX EXEMPTING CERTAIN FOOD AND DRUGS.
(A) 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 or registered with an agency of this state's government, at retail in this
municipality at a rate of one and quarter percent (1.25%) of the gross receipts
from such sales made in the course of such business while this Section is in
effect; and 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 and a
quarter percent (1.25%) of the selling price of all tangible personal property
transferred by such serviceman as an incident to a sale of service. The "Home
Rule Municipal Retailers' Occupation Tax" and this "Home Rule Municipal
Service Occupation Tax" may not be imposed on tangible personal property
taxed at the rate of 1.0% under the Retailers' Occupation Tax Act and the
Service Occupation Tax Act.
The imposition of these home rule taxes is in accordance with the
provisions of 65 ILCS 5/8-11-1 and 5/8-11-5, respectively, as amended.
(B) The taxes hereby imposed, and all civil penalties that may be assessed as
an incident thereto, shall be collected and enforced by the department of
revenue of the state of Illinois. The department of revenue shall have full
power to administer and enforce the provisions of this Section.
SECTION 4: Section 3-2-8 "Municipal Use Tax" of the City Code
is hereby deleted and the section number is reserved for potential future use.
SECTION 5: The City Clerk is hereby directed to file a certified
copy of this Ordinance with the Illinois Department of Revenue on or before
October 1, 2019. The Ordinance will take effect on January 1, 2020, following
filing of the Ordinance on or before October 1, 2020.
SECTION 6: The findings and recitals contained herein are
declared to be prima facie evidence of the law of the City and shall be received in
evidence as provided by the Illinois Compiled Statutes and the courts of the State
of Illinois.
SECTION 7: All ordinances or parts of ordinances in conflict
herewith are hereby repealed.
SECTION 8: If any provision of this ordinance or application thereof
to any person or circumstance is ruled unconstitutional or otherwise invalid, such
invalidity shall not affect other provisions or applications of this ordinance that
can be given effect without the invalid application or provision, and each invalid
provision or invalid application of this ordinance is severable.
-2-
Introduced:
�7 , 2019 Approved:
Adopted: �F�r�i �� , 2019
Attes/"�
Eduardo Gomez, Deputy City Clerk
57� a 12019
144 �Iajaa.
Stephe H. Ha rty, yor
Approved as to form:
Michelle L. Masoncup /
Corporation Counsel
26-C