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50-0-61
AN 07DINANCE
Imposing a Monicipal Service
Occupation Tax.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, IU,INOIS-
SECTION to 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-half
of one per cent of the cost price of all tangible personal property
transferred 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' enacted by the Seventy -
Second General Assembly.
SECTION 2< 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 required by Section Nine of the
Service Occupation Tay: Act, enacted by the Seventy -Second General
Assembly.
SECTION 3° At the time such report is filed,
there shall be paid to the State
Department of Revenue the amount of tax hereby imposed.
is
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SECTION 4° The City Clerk is hereby directed to
transmit to the State Department 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 shall be published
within ten (10) days of its enact-
ment as provided in Section 1-2-4 of the "Illinois Municipal Code"
enacted by the Seventy -Second General Assembly and shall be effective
from and after the first day of the calendar month next following
the expiration of the ten (10) day publication period.
This ordinance shall take effect on the first day
• of January, 1962.
INTRODUCED December 18 1961
ADOPTED December 18 1961
APPROVED December 189 1961
/s/ Paul F. Gorby
Mayor Pro rem
ATTEST-,
/s/ Maurice F. Brown
City Clerk
Approved as to form
/s/ Rex A. Bullinger
Corporation Counsel
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