HomeMy WebLinkAboutORDINANCES-1981-111-O-81AN ORDINANCE
Amending Section 3-2-8-4 Of The City Code
Of The City Of Evanston, 1979 As Amended
• BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON,
COOK COUNTY, ILLINOIS-
SECTION 1: Sections 3-2-8-4 (A) and (B) are hereby amended to
read as follows:
"3-2-8-4 (A): Returns, Payment Of Tax
On or before February 28, 1982, the taxpayers described in Section 3-2-8-2
shall make a return to the City Finance Director for the month of January,
1982. Said return shall state:
1. Name;
2. Principal place of business;
3.. Gross receipts during those months upon which
the basis of the tax is imposed;
4. Amount of tax;
5. Such other reasonable and related information as the
corporate authorities may require.
On or before the last day of every month thereafter, each taxpayer shall make
a like return to the City Finance Director for a corresponding one month
period.
• (B) The taxpayer making the return herein provided for shall, at the time of
making such return, pay to the City Finance Director the amount of tax herein
imposed; provided that in connection with any return the taxpayer may, if he
so elects, report and pay an amount based upon his total billings of the
business subject to the tax during the period for which the return is made
(exclusive of any amounts previously billed) with prompt adjustments of later,.
payments based upon any difference between such billings and the taxable
gross receipts."
SECTION 2: The foregoing amendment of said Section 3-2-8-4 shall be
effective as of January 1, 1982, provided, however, that
any amounts due or payable to the City of Evanston under said Section 3-2-8-4
for any tax periods ending prior to January 1, 1982 shall nevertheless remain
payable as if .it had not been therein amended.
SECTION 3: 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
•
1981
Approved 1981
Ll ��'� y �Ka o r
ATTEST:
Approved as to form:
Korporation Counsel