HomeMy WebLinkAboutORDINANCES-1981-123-O-81i2117/81
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123-0-81
AN ORDINANCE
Amending Title 3, Chapter 2 of
! the City Code by Addition of Section
(10), Municipal Automobile Renting Occupation Tax
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BE IT ORDAINED BY THE CITY COUNCIL OF,THE CITY OF EVANSTON, COOK
COUNTY, ILLINOIS:
SECTION 1: That Title 3, Chapter 2 of the Code of the City of
Evanston, 1979, as amended, be and hereby is further
amended by the addition of the following Section 3-2-10.
3-2-10: AUTOMOBILE RENTING OCCUPATION TAX:
(A). A tax is hereby imposed upon all persons engaged in the business
of renting automobiles in the city at the rate of one percent of
the gross receipts from such rentals made in the course of such
business while this ordinance is in effect, in accordance with the
provisions of Section 8-11-7 of the Illinois Municipal Code.
ii (B) Every such person engaged in such business in the city shall file
on or before the last day of each calendar month, the report to
the State Department of Revenue required by Sections Two and
Three of "An Act in Relation to a Tax upon Persons Engaged in the
! Business of Selling Tangible Personal Property to Purchasers for
ii Use or Consumption" approved June 29, 1933, as amended.
(C) At the time such report is filed, there shall be paid to the
State Department of Revenue the amount of tax hereby imposed
on account of the renting of automobiles during the preceding
i month.
(D) The city clerk is hereby directed to transmit to the State Depart-
ment of Revenue a certified copy of this ordinance not later than
five (5) days after the effective date of this ordinance.
SECTION 2: All ordinances or parts of ordinances in conflict
herewith are hereby repealed.
SECTION 3: This ordinance shall be effective on the first
day of the calendar month next following publi-
cation as provided in the Municipal Code Section 1-2-4. Certified proof
of publication shall be forwarded to the Illinois Department of Revenue along
with the certified copy of this ordinance as required by 3-2-10 (D).
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j Introduced: 4P—�Z / 1982.
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Adopted: 1982.
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123-0-81 i
Approved: 13 1932.
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mayo
ATTEST:
City Clerk
Approved as to form:
Corporation Counsel
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