HomeMy WebLinkAboutORDINANCES-1969-068-O-6924
C.
AN ORDINANCE
Amending Sections 25-17, 25-18, and
25-19 of the Evanston Municipal Code
Imposing a Municipal Service Occupa-
tion Tax
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: Sections 25-17, 25-18, and 25-19
of the Evanston Municipal Code,
1957, as amended, are hereby amended to read as follows:
"Sec. 25-17. Service Occupation Tax - Rate.
"A tax is hereby imposed upon all persons engaged
in this municipality in the business of making
sales of service at the rate of one percent of the
cost price of all tangible personal property trans-
ferred by said servicemen, either in the form of
• tangible personal property or in the form of real
estate as an incident to a sale of service, in
accordance with the provisions of Section 8-11-5
of the Illinois Municipal Code.
"Sec. 25-18. Same - Report to be filed.
"Every supplier or serviceman required to account
for Municipal Service Occupation Tax for the
benefit of this municipality shall file, on or
before the last day of each calendar month, the
report to the State Department of Revenue re-
quired by Section Nine of the 'Service Occupation
Tax Act,' approved July 10, 1961, as amended.
"Sec. 25-19. Same - Time and Place of Payment.
"At the time such report is filed, there shall be
paid to the State Department of Revenue the amount
of tax hereby imposed."
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SECTION 2: 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 3: This ordinance shall be published
within ten (10) days of its enact-
ment as provided in Section 1-2-4 of the Illinois Municipal Code
and shall be effective from and after the first day of October,
1969.
SECTION 4: All ordinances or portions of
ordinances in conflict with the
provisions of this ordinance are hereby repealed.
U
INTRODUCED August 18 , 1969
ADOPTED Auszust 25 , 1969
ATTEST:
/s/ Maurice F. Brown
City Clerk
Approved as to form:
ADOPTED August 25 , 1969
/s/ John D. Emery
Mayor
/s/ Jack M. Siegel
Corporation Counsel
LJ