HomeMy WebLinkAboutORDINANCES-1980-105-O-80•
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105-0-80
105-0-80
AN ORDINANCE
Amending the Evanston City Code,
1979, by adding thereto Sections
3-2-5(D), 3-2-6(D) and 3-2-7(C)
Relating to Occupation and Use Tax on Certain
Farm Machinery and Equipment.
WHEREAS, HB 2921 (Public Act 81-1379), effective August 12, 1980,
has been adopted by the Illinois General Assembly; and
WHEREAS, said Act amends Section 8-11-1, 8-11-5, and 8-11-6 of the
Illinois Municipal Code; and
WHEREAS, said amendments provide that certain farm machinery and
equipment is partially excluded from the municipal retailers' occupation
tax, service occupation tax, and use tax; and
WHEREAS, it is the desire of the City of Evanston that sales or
use of such farm machinery and equipment remain subject to said taxes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: That the Evanston City Code, 1979, be and hereby is
amended by adding thereto Sections 3-2-5(D), 3-2-6(D)
and 3-2-7(C) to read as follows:
3-2-5(D):
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Exclusion a-1 contained in Section 2 of the "Retailers' Occupation
Tax Act" of the Illinois Municipal Code approved June. 28, 1933, !
as amended, shall not apply to persons engaged in the business of
selling tangible personal property at retail within the City of
Evanston.
3-2-6(D):
The farm machinery and equipment exclusion contained in Section
3 of the "Service Occupation Tax Act", of the Illinois Municipal
Code approved July 10, 1961, as amended, shall not apply to all
persons engaged in the business of making sale of service within
the City of Evanston.
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105-0-80
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3-2-7(C):
!' The farm machinery and equipment exclusion contained in Section
j� 3 of the "Use Tax Act", of the Illinois Municipal Code approved ,
July 14, 1955, as amended, shall not apply to the privilege of
l using in such municipality any item of tangible personal property
ij which is purchased outside Illinois at retail from a retailer and
i which is titled or registered with an agency of this state's
:i government.
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I; SECTION 2: All ordinances or parts of ordinances in conflict
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herewith are hereby repealed. i
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;. SECTION 3: This ordinance shall be in full force and effect
l; from and after its passage, approval, and publication
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in the manner provided by law.
Introduced ZO 1980
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Adopted /O , 1980
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Approved / v" 1980
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May /
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I' ATTEST:
City Clerk
!� Approved as to form:_
r Cdrporation Counsel
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