HomeMy WebLinkAboutORDINANCES-1981-112-O-81AN ORDINANCE
Amending Section 3-2-9-5 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: That Section 3-2-9-5 of the City Code of the City of
Evanston, 1979, as amended, be further amended to read
as follows:
"3-2-9-5: SUBMIT RETURNS, PAYMENT OF TAX: This Section shall be effective
as of the date of its adoption, but the tax provided for herein shall be based
on gross costs, as herein defined, for services billed on and after January 1,
1982.
On or before the last day of February, 1982, the persons engaged in any
business set forth in Section 25-80 hereof shall make a return to the City
Finance Director for the month of January, 1982 stating:
1. Name;
2. Principal place of business;
3. Gross cost in the City of Evanston, as defined in
Section 3-2-9-4 hereof, during this month, upon
the basis of which 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.
The persons 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 person may, if he so elects,
report and pay an amount based upon his total billings of business subject to
the tax during the period for which the return is made (exclusive of any
amounts previously billed) with prompt adjustments of late payments based upon
any differences between such billings and the taxable gross costs.
The persons making the return shall be entitled to retain a sum equal to one
percent 0 %) of the amount due to the City, as compensation for the collection
of said taxes."
SECTION 2: The foregoing amendment of said Section 3-2-9-5 shall be
effective as of January 1, 1982, provided, however, that
any amounts due or payable to the City of Evanston under said Section 3-2-9-5
for any tax periods ending prior to January 1, 1982 shall nevertheless remain
payable as if it had not been herein 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 1981
Adopted 164 O� 1981
•
ATTEST:
City Clerk
Approved as to form:
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9
Approved j ee_ �2 2,41
--Mayor
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