Loading...
HomeMy WebLinkAboutORDINANCES-1972-006-O-726-0-72 AN ORDINANCE Adding Sections 25-53 through 25-60 to the Code of the City of Evanston, 1957, to Provide for a Tax on the Retail Sale of New Motor Vehicles. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That Sections 25-53 through 25-60 are hereby added to the Code of the City of Evanston, 1957, to read as follows: "Sec. 25-53. A tax is hereby imposed on the retail sale in the City of new motor vehicles. Such tax is to be paid by the purchaser and nothing in this Ordinance shall be construed to impose a tax upon the occupation of.motor vehicle dealers. This tax shall be levied according to the following schedule. • $ 5.00 on the sale of a two -wheel motor vehicle. 7.50 on the sale of a three -wheel motor vehicle. 10.00 on the sale of a four-wheel motor vehicle. 12.50 on the sale of a piece of special mobile equipment as defined herein. 15.00 on the sale of a truck, truck tractor, trailer, semi -trailer or pole -trailer as defined herein. It shall be deemed a violation of this Ordinance for a dealer to fail to add the tax imposed herein to the sale price of a motor vehicle or to otherwise absorb such tax. "Sec. 25-54. Definitions. 022 Motor Vehicle - Every vehicle which is propelled other- wise than by muscular power, including but not limited to motor cycles, motor driven cycles, pole trailers, automobiles, reconstructed vehicles, road tractors, busses, semi -trailers, special mobile equipment, specially constructed vehicles, trackless trailer • coaches, trailers, trucks, truck tractors. • -2- 023 CJ • Retail Sale - Means the act or attempted act of selling motor vehicles or otherwise disposing of a motor vehicle to a person for use as a consumer. Dealer - Every person engaged in the business of buying, selling or exchanging new motor vehicles and who has an established place of business for such purposes in the City of Evanston. Person - Every natural person, firm, copartnership, association or corporation. City Manaaer - City Manager of the City of Evanston. City Council - City Council of the City of Evanston. Finance Director - Finance Director of the City of Evanston. Special Mobile Eauipment - Every vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway, including but not limited to: ditch digging apparatus, well boring apparatus and road construction and main- tenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors, ditchers, levelling rollers, scarifiers, earth moving carryalls and scrapers, power shovels and dray lines, and self-propelled cranes and earth moving equipment. The term does not include house trailers, dump trucks, truck mounted transit mixers, cranes or shovels, or other vehicles designed for the transportation of persons or property to which machinery has been attached. Truck - Every motor vehicle designed, used or maintained primarily for the transportation of property. Truck Tractor - Every motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn. Pole Trailer - Every vehicle without motive power designed to be drawn by another vehicle and attached to the towing vehicle by means of a reach or pole, or by being boomed or otherwise secured to the towing • -3 _ 024 • vehicle, and ordinarily used for transporting long or irregularly shaped loads such as poles, pipes or structural members capable, generally, of sustaining themselves as beams between the supporting connection. Trailer - Every vehicle with or without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so consrructed that no part of its weight rests upon the towing vehicle. Semitrailer - Every vehicle with or without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that some part of its weight and that of its load rests upon or is carried by another vehicle. "Sec. 25-55. Dealers doing business on the effective date of this Ordinance shall register with the Finance Director within 20 days after such effective date. A person becoming a dealer after the adoption of this Ordinance shall register with the Finance Director within 20 days after commencement of business. On the first day of each month after delivery of a motor vehicle to a purchaser, the dealer shall trans- mit a report of sale of motor vehicle to the Finance Director on such form and in the manner prescribed by the Finance Director. Each report of sale of motor vehicle shall be accomplished by a remittance of the appropriate amount of tax applicable to the sale reported. Payment of the tax imposed herein shall be made to the Finance Director, City of Evanston. "Sec. 25-56. The City Manager shall, prescribe reasonable rules, definitions and regulations to carry out the duties imposed upon him by this Ordinance. "Sec. 25-57. The City Manager or such other officer of the City of Evanston as he shall designate shall have the right to inspect all books, records, and reports of all dealers as defined in this Ordinance. Such inspection shall take place only during normal business hours of dealers as defined by this Ordinance. "Sec. 25-58. Any violation of this Ordinance shall be punishable by a fine of not less than $100.00 and not more than $500.00. It shall be deemed a violation of • this Ordinance for any person knowingly to furnish false or inaccurate information as required herein. 0 -4- Criminal prosecutions pursuant to this Ordinance shall in no way bar the right of the City to institute civil proceedings to recover delinquent taxes, interest and penalties due and owing as well as costs incurred for such proceeding. Civil penalties assessed pursuant to this Ordinance shall not exceed $400 for each offense. For the purpose of this Ordinance interest shall be computed at the rate of one percent (1%) per month from the first day of delinquency. The tax herein required to be collected by any dealer pursuant to this Ordinance shall constitute a debt owed by the dealer to the City. "Sec. 25-59. The tax herein imposed is in addition to all other taxes imposed by the Government of the United States or the State of Illinois. No county or other unit of local government may impose a tax on the retail sale of new motor vehicles within the City of Evanston, and any ordinance of the County of Cook or other unit of local government, hereto- fore or hereafter adopted, which is construed to impose a tax on the retail sale of new motor ve- hicles in the City of Evanston, shall be in con- flict with this ordinance within the meaning of 9 6(c) of Article 7 of the Illinois Constitution of 1970. This ordinance shall prevail within the jurisdiction of the City of Evanston upon its effective date and any conflicting ordinances of the County of Cook or other unit of local government, which may be in effect on that date or hereafter enacted shall not be effective within the City. "Sec. 25-60. This ordinance shall not apply to purchases of vehicles by the United States, the State of Illinois or any unit of local government." SECTION 2: If any one or more of the provisions of ME J this Ordinance is declared unconstitutional or the application thereof is held invalid, the validity of the remainder of this Ordinance and the application of such pro- visions to other persons and circumstances shall not be affected thereby. • -5- 026 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 Ta„ 1972 Adopted Jan.31 , 1972 Approved Fah , 1972 Attest: E•u5zene Duuworth, ,Tr. Deputy City Clerk Approved as to form: 0 m Edgar Xannenan, Jr. Mayor .Tack M. ajgZel. Corporation Counsel