HomeMy WebLinkAboutORDINANCES-1993-096-O-93i
8-05-93
8/20/93
96-0-93
AN ORDINANCE
Amending Title 31 Chapter 5 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 quarter of one percent (1/4%) `
tax be imposed in accordance with the aforesaid statutory
provisions,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF EVANSTON:
SECTION 1: That existing section 3-2-7 of Title 3,
Chapter 5, of the Evanston City Code of 1979, as amended, is
renumbered as section 3-2-8', with subsequent sections and textual
references renumbered appropriately.
SECTION 2: That a new section 3-2-7 is enacted, reading as
follows:
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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 one -
quarter of one percent (1/4%) of the gross receipts
from such sales made in the course of such business
while this ordinance 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 quarter of one per cent (1/4%) 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. is
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,
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 ordinance.
SECTION 3: The City Clerk is hereby directed to file a
certified copy of this ordinance on or before the first day of
October, 1993 with the Illinois Department of Revenue.
SECTION 4: This ordinance shall take effect on the _
first day of January, 1994, following the adoption and filing of
this ordinance with the Department of Revenue.
,~ SECTION 5: All ordinances or parts of ordinances in
conflict herewith are hereby repealed.
SECTION 6: This ordinance shall be in full force
and effect from and after its passage, approval and publication
in the manner provided by law.
Introduced: 7
Adopted:
ATTEST:
City Clerk
roved as (f�
�form:
I
Corporation Counsel
.8
, 1993
4- 2 , 1993
A pro d: , 1993
P � ,.
Mayor
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