HomeMy WebLinkAboutORDINANCES-1998-019-O-98C
3/4/98
AN ORDINANCE
Amending Title 3, Chapter 2 of the
City Code Relating to Home Rule
Retailers' and Service Occupation Taxes
WHEREAS, the City of Evanston is a home rule municipality as defined by Article VII
of the Illinois Constitution; and
WHEREAS, Sections 5/8-11-1 and 5/8-11-5 of 65 Illinois Compiled Statutes provide for
imposition of municipal retailers' and service occupation taxes, respectively, by home rule
municipalities; and
WHEREAS, the City Council, after public hearing duly held, has determined that a one
0 half of one percent ('/2%) increase in the existing home rule tax rate of one quarter of one
percent (1/4%) is in the public interest,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON:
SECTION 1: That Section 3-2-7 of the Evanston City Code, 1979, as amended, is further
amended to read as follows:
3-2-7: HOME RULE MUNICIPAL RETAILER'S 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 three quarters of one percent (3/4%) of the gross receipts
• from such sales made in the course of such business while this ordinance is in
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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 three quarters of one per
cent (3/4%) of the selling price of all tangible personal property transferred by such
serviceman as an incident to a sale of service. Such "Home Rule Municipal
Retailers' Occupational Tax" and the "Home Rule Municipal Service Occupation
Tax" shall not be applicable on the sales of food for human consumption which
is to be consumed off the premises where it is sold (other than alcoholic
beverages, soft drinks and food which 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.
The imposition of these home rule taxes is in accordance with the provisions of
Sections 5/8-11-1 and 5/8-11-5 of 65 Illinois Compiled Statutes, respectiv-.edy, as
amended.
(6) 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 ordinance.
SECTION 2: That the City Clerk is hereby directed to file a certified copy of this
ordinance on or before the first day of October, 1998 with the Illinois Department of Revenue.
SECTION 3: That all ordinances or parts of ordinances in conflict herewith are hereby
repealed.
SECTION 4: That this Ordinance shall take effect on the first day of January, 1999,
following the adoption and filing of this ordinance with the Illinois Department of Revenue
Introduced: DL-.3
, 1998
Adopted: - I
1998
2
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ATTEST:
ti'
`Clrk
Approv d as to form:
Cor`p�ration Counsel
0
(Z . 1998
Mayor