Loading...
HomeMy WebLinkAboutORDINANCES-1965-076-O-65• 11,6 76-0-65 AN ORDINANCE Imposing a Municipal Leasing Occupation Tax BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOISe SECTION to A tax is hereby imposed upon all persons engaged in the City of Evanston in the business of renting or leasing tangible personal property to users at the rate of one-half of one per cent of the gross receipts from such business, in accordance with the pro- visions of Section 8=11-6 of the "Illinois Municipal Code" enacted by the 74th General Assembly. SECTION 20 Each such person engaged in such business in the City of Evanston shall file on or before the last day of each calendar month their return to the State Department of Kevenue,required by Section 5 of the "Leasing Occupation Tax Act," as adopted by the 74th General Assembly. SECTION 3> At the time such return is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from renting or leasing tangible personal property during the preceding month. SECTION 4: The City Clerk is hereby • directed to transmit to the Director of Revenue, a certified copy of this ordinance, not later than five (5) days after the effective date of this ordinance. SECTION 5: This ordinance is passed as urgent and shall be published in the manner provided by law. It shall be effective on the first day of the month next following its passage as provided in Section 4-5-21 of the "Illinois Municipal Code," to wit, September 1, 1965. INTRODUCED August 2 , 1965 ADOPTED August 9 , 1965 APPROVED August 9 • /s/ John D. Emery Mayor ATTEST: /s/ Maurice F. Brown City Clerk Approved as to form: /s/ Jack M. Siegel Corporation Counsel , 1965 n -2-