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G-519 - 08/10/1993 - TAXI LICENSE - Ordinances -rAx- .. i WTiLiTy 7AX `-- A M�,N,6w1 A/7- ORDINANCE 93-TX-UT-G-519 AN ORDINANCE FURTHER AMENDING ORDINANCE G-470, "AN ORDINANCE ESTABLISHING A UTILITY TAX WITHIN THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS" WHEREAS, on July 22, 1991 the Village Board passed and the Village President approved Ordinance G-470 entitled "An Ordinance Establishing a Utility Tax Within the Village of Oak Brook, DuPage and Cook Counties, Illinois" ; and WHEREAS, certain clarifications of Ordinance G-470 have been made from time to time, most recently in Ordinance G-499 which was passed and approved on January 12 , 1993; and WHEREAS, it is in the best interests of the Village of �. Oak Brook to decrease the percent of said tax currently imposed on persons engaged in certain occupations or privileges set forth below, said decrease to be in effect for services billed on or after October 1, 1993 through and including September 30, 1994 . NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS as follows : Section 1 : That Section 1 of Ordinance G-470 of the Village of Oak Brook entitled "An Ordinance Establishing a Utility Tax Within The Village of Oak Brook, DuPage and Cook Counties, IL" ( "Ordinance No. G-470" ) is hereby amended to read as follows : "Section 1 : That Chapter 13, Article I of the Code of Ordinances of the Village of Oak Brook is hereby amended by adding thereto Article I , entitled "Utility Tax" as follows : Section 13-1 . Definitions . For the purposes of this article, the following definitions shall apply: Gross receipts . The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas or electricity for use or consumption and not for resale; and for all services 93-TX-UT-G-519 Further Amending �. G-470, Utility Tax Page 2 rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of transmitting said messages, without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. "Gross receipts" shall not include any charges added to customers ' bills pursuant to the provisions of Section 9-221 or 9-222 of the Illinois Public Utilities Act or any other separately stated charge added to customers ' bills in respect to any tax or other governmental imposition. Transmitting messages . In addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased) , or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages . Persons . Any natural, individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this State, or a receiver, trustee, conservator or other representative appointed by order of any court. Village. Village of Oak Brook, DuPage and Cook Counties, Illinois . Section 13-2 : Imposition. A tax is imposed on all persons engaged in the following occupations or privileges : 1 . Persons engaged in the business of transmitting messages by means of electricity, or radio magnetic waves or fiber optics at the rate of three (3) percent of the gross receipts from such business originating within the corporate limits of the Village. C� -1'19 %we 93-TX-UT-G-519 Further Amending G-470, Utility Tax Page 3 In the case of persons engaged in the business of transmitting messages through the use of mobile equipment, such as cellular phones and paging systems, the gross receipts from the business shall be deemed to originate within the corporate limits of the Village only if the address to which the bills for the service are sent is within the Village' s corporate limits . If, however, that address is not located within a municipality that imposes a tax under Section 8-11-2 of the Illinois Municipal Code (being Chapter 24 of the 1991 Illinois Revised Statutes) , then ( i) if the party responsible for the bill is not an individual and the party' s principal place of business in Illinois is in the Village, then the gross receipts from the business shall be deemed to originate within the corporate limits of the Village of Oak Brook; and (ii) if the party responsible for the bill is an individual and the party' s principal residence in Illinois is located in the Village, then the gross receipts from the business shall be deemed to originate within the corporate limits of the Village. 2 . Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the Village, and not for resale, at the rate of four (4 ) percent of the gross receipts therefrom. 3 . Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the Village, and not for resale, at the rate of four (4 ) percent of the gross receipts therefrom. Section 13-3 : Exceptions to tax. No tax is imposed by this article with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the constitution and statutes of the United States, be made the subject of taxation by this State or any political subdivision thereof, nor shall any persons engaged in the business of distributing, supplying furnishing or selling gas or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this article for such transactions as are or may become subject to taxation under the provisions of the "Municipal Retailers ' Occupation Tax Act" . 93-TX-UT-G-519 Further Amending �. G-470, Utility Tax Page 4 Section 13-4 : Tax in addition to other municipal taxes . The tax under this article shall be in addition to the payment of money, or value of products or services furnished to this Village by the taxpayer as compensation for the use of its streets, alleys or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer' s business . Section 13-5 : Effective date of tax. The tax provided for in this article shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after the first day of October, 1993 through and including the thirtieth day of September, 1994 . Section 13-6 : Taxpayer's report required. 1 . On or before the last day of November, 1991, each taxpayer shall make a return to the Village Treasurer for the month of October, 1991, stating: a. Name; b. Place of business; C . Gross receipts during that month upon the basis of which the tax is imposed. d. Amount of tax; and e. Such other reasonable and related information as the corporate authorities may require. 2 . On or before the last day of every month thereafter, each taxpayer shall make a like return to the Village Treasurer for the month preceding. The last such return shall be for the month of September, 1994, which shall be due October 31, 1994 . 3 . The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village Treasurer the amount of tax herein imposed, provided, that in connection with any return the taxpayer may, if the taxpayer so elects, report and pay an amount based on the total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously 93-TX-UT-G-519 Further Amending G-470, Utility Tax Page 5 billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts . Section 13-7 : Mistakes and errors . If it shall appear that an amount of tax has been paid which was not due under the provisions of this article, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this article from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three ( 3) years prior to the filing of a claim therefore shall be so credited. Section 13-8 : Recovery limitation. No action to recover any amount of tax due under the provisions of this article shall be commenced more than three ( 3) years after the due date of such amount. Section 13-9 : Penalty. L Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provisions of this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100) nor more than five hundred dollars ( $500) and in addition shall be liable in a civil action for the amount of tax due. " Section 2 : That the Village Clerk is hereby authorized and directed to publish this Ordinance in pamphlet form as required by law and to transmit certified copies of it to: Northern Illinois Gas 90 N. Finley Road Glen Ellyn, IL 60137-6092 Illinois Bell Communications A Division of Ameritech Information Systems 225 West Randolph, 30D Chicago, IL 60606 Commonwealth Edison 1N423 Swift Road Lombard, IL 60148 Section 3 : That this Ordinance shall be in full force and effect from and after its passage, approval and publication in 1 93-TX-UT-G-519 Further Amending �- G-470, Utility Tax Page 6 pamphlet form as provided by law and the amendments provided herein shall be effective for services billed on or after October 1, 1993; provided, however, that any amounts due or payable for any tax periods ending prior to October 1, 1993, are nevertheless to remain payable as if this Ordinance had not been adopted. PASSED THIS 10th day of August, 1993 . Ayes : Trustees McInerney PPayyovich Shumate and Skinner Nays : None Absent: Trustees Bartecki and Kenny Abstain: None APPROVED THIS 10th day of August, 1993 . y Village President ATTEST: 6VW1 Approved as to Form: Village Attorney i Published 8-11-93 Pamphlet form Date Paper _ t Not Published bRAF7- 7. ORDINANCES AND RESOLUTIONS: �. A. ORDINANCE NO. 93-PW-CR-G-517 AN ORDINANCE AMENDING ORD. No. SECTION 12-86 OF THE CODE OF ORDINANCES OF THE VILLAGE OF 93-PW-CR-G-517 OAK BROOK, ILLINOIS RELATIVE TO PERMIT REQUIREMENTS PERMIT REQUIRE (Public Works - Restoration Schedules for Construction Work): 14ENTS - P.W. CONSTRUCTION This ordinance would require everyone seeking a permit, including woRK utility companies, to submit a restoration schedule. It would then fall upon the Village staff to monitor these construction activities and require the respective applicant to restore their respective areas. Trustee Payovich moved to pass Ordinance No. 93-PW-CR-G-517 as presented and waive the full reading thereof. Seconded by Trustee Skinner. ROLL CALL VOTE: Ayes: 4 - Trustees McInerney, Payovich, Shumate and Skinner. Nays: 0 - None. Absent: 2 - Trustees Bartecki and Kenny. Motion carried. B. ORDINANCE NO. 93-ZO-G-518 AN ORDINANCE AMENDING ORD. No. SECTIONS V(B) AND XIV(B) OF ORDINANCE G-60, THE ZONING 93-ZO-G-518 ORDINANCE OF THE VILLAGE OF OAK BROOK, ILLINOIS (Control Q.B.ZON.ORD. of Bulk): CONTROL QE BULK Direction given at the Regular Meeting of July 27, 1993. Trustee Skinner moved to pass Ordinance No. 93-ZO-G-518 as presented and waive the full reading thereof. Seconded by Trustee McInerney. ROLL CALL VOTE: Ayes: 4 - Trustees McInerney, Payovich, Shumate and Skinner. Nays: 0 - None. Absent: 2 - Trustees Bartecki and Kenny. Motion carried. C. ORDINANCE NO. 93-TX-UT-G-519 AN ORDINANCE FURTHER ORD. No. AMENDING ORDINANCE G-470 "AN ORDINANCE ESTABLISHING A 93-TX-UT-G-51 UTILITY TAX WITHIN THE VILLAGE OF OAK BROOK, DU PAGE AMEND UTILITY AND COOK COUNTIES, ILLINOIS": TAX Oak Brook's Corporate Fund encompasses revenues and expense for all of our Village's operating and administrative departments except for the Sports Core and Water Department which operate under their own separate revenues and expenses. The Corporate Fund also provides revenue which is transferred to and funds the Village's portion of the Fire and Police Pension Funds. The Village's utility tax was enacted in the summer of 1991, becoming effective in October of that year at the rates of 4156 electrical, 4% natural gas and 3% telecommunications. The initial and subsequent ordinances have all called for an annual renewal requiring Board VILLAGE OF OAK BROOK Minutes 2 August 10, 1993 A F 7- action to extend the utility tax each year thereafter. There is no property tax levied by the Village for Corporate Fund activities. The Village's infrastructure requires ongoing and increased levels of funding due to the increased age of the town, as well as the fact the Village's primary source of revenue--sales tax--dipped dramatically in the two previous years, caused the Village to institute the utility tax in 1991. The policy established at that time was that revenues generated from the "4-4-3" utility tax (approximately $2 million per year) would go for funding Public Works capital infrastructure projects. The Village adopted an Infrastructure Management Plan that is committed to fund with utility tax revenues The proposed ordinance would extend the existing utility tax for one additional year through the end of September. 1994, and reduce the rate charged on utilities from the current 5% for all utilities to the original rates set in 1991 of 4% electrical, 4% natural gas and 3% telecommunications. Village Manager Powers stated Staff has recommended the reduced rate of 4% for gas and electric and 3% utility tax for telephone. Assistant to Village Manager Kapff gave a slide presentation of the Village's long range financial plan, public works capital infrastructure items, their costs and a comparison of the sales tax revenues from 1981 to 1992. David Gooder, representing the Oak Brook Association of Commerce and Industry (OBACI), requested the Board to discontinue the utility tax due to the possible $1 million tax revenue generated by the proposed Costco and Oak Brook Court sites; that the sales tax revenue is predictable; and the tax can be imposed in 60 days if necessary and terminated in 90 days. President Bushy stated the Village has never budgeted for assumed income and it would be irresponsible to do so. She stated there is a sunset provision in the utility tax if the revenues increase and require a change. One of the proposed tenants in the Oak Brook Court is moving from a site in Oak Brook.to the Court location which would not dramatically change the sales tax revenue. President Bushy noted Nordstrom is expanding in the Chicagoland area and this may cause a change in the sales tax revenue from the Shopping Center. 60% of the Village's sales tax revenue is from the Shopping Center with 40% from the office buildings. She stated the Village needs a six-month reserve fund when you consider the communities affected by tornados, floods or serious crimes. These are devastatingly unexpected expenditures and the Village should be prepared. President Bushy noted federal regulations have forced the commercial community to make necessary changes. One company has VILLAGE OF OAK BROOK Minutes 3 August 10, 1993 70 bR'q-FT 6-s'1 consolidated and decided to remain in Oak Brook. President Bushy suggested investigating a change in the utility tax to an annual date according to the annual budget concurrent with December 31. Trustee McInerney requested assistance from OBACI in predicting sales tax revenue. Trustee Payovich stated she has worked with Village Engineer Durfey on the Infrastructure Management Plan and is pleased Staff has reduced the cost expenditures. Trustee Payovich made a commitment to those attending the meeting, when the utility tax is reviewed, Staff and the Village Board will examine other avenues of revenue and whether the utility tax is required. Trustee Shumate voiced his approval of the reduced utility tax and would reduce the tax again if revenues increase. Trustee Skinner voiced his approval of a different sunset date. President Bushy suggested a sunset provision to coincide with the budget year. Village Manager Powers stated December 31st would be the expiration date. Trustee Skinner moved to approve Ordinance No. 93-TX-UT-G-519 as presented and waive the full reading thereof. Seconded by Trustee McInerney. Village Attorney Martens requested the inclusion of fiber optics in Section 13-2: Imposition, Item #1, of the Ordinance. Trustee Skinner amended the motion to include fiber optics in Section 13-2: Imposition, 1. Seconded by Trustee McInerney. ROIL CALL VOTE: Ayes: 4 - Trustees McInerney, Payovich, Shumate and Skinner. Nays: 0 - None. Absent: 2 - Trustees Bartecki and Kenny. Motion carried. 8. DEPARTMENTAL REPORTS - SPECIALTY AREAS: DEPARTMENTAL REPORTS Environmental Concerns & Public Works: Trustee Payovich - Village Engineer Durfey and Trustee Payovich are meeting with commercial residents for discussion of the 22nd Street and York Road project. Trustee Payovich will report to the Village Board at their next Regular Meeting regarding their discussions. Finance/Purchasing: Trustee Bartecki - Absent. VILLAGE OF OAK BROOK Minutes 4 August 10, 1993 NqAr-T Trustee Skinner moved to deny the requested text amendment to create a separate classification for beer and wine licenses. Seconded by Trustee Shumate. VOICE VOTE: Motion carried. President Bushy noted Mr. Shuster is free to apply for an A-1 Liquor License following the appropriate procedures. I. ORDINANCE NO. 93-TX-UT-G-519 AN ORDINANCE FURTHER ORD. NO. AMENDING ORDINANCE G-470 "AN ORDINANCE ESTABLISHING A 93-Tx-UT-G-519 UTILITY TAX WITHIN THE VILLAGE OF OAK BROOK, DU PAGE AMEND UTILITY AND COOK COUNTIES, ILLINOIS": Continued TAX Village Attorney Martens noted errors in the Utility Tax Ordinance previously passed and recommended the Board reconsider its prior action and proceed to approve his draft with certain added definitional language. Trustee Skinner moved to reconsider and rescind the first action to approve Ordinance No. 93-TX-UT-G-519. Seconded by Trustee McInerney. ROLL CALL VOTE: Ayes: 4 - Trustees McInerney, Payovich, Shumate and Skinner. Nays: 0 - None. Absent: 2 - Trustees Bartecki and Kenny. Motion carried. Trustee Skinner moved to adopt the revised ordinance as presented by Attorney Martens, An Ordinance Further Amending Ordinance G- L 470, "An Ordinance Establishing A Utility Tax Within The Village Of Oak Brook, DuPage And Cook Counties, Illinois". Seconded by Trustee McInerney. ROLL CALL VOTE: Ayes: 4 - Trustees McInerney, Payovich, Shumate and Skinner. Nays: 0 - None. Absent: 2 - Trustees Bartecki and Kenny. Motion carried. 11. ADJOURNMENT: ADJOURNi,NT Trustee Skinner moved to adjourn the meeting at 9:56 p.m. Seconded by Trustee McInerney. VOICE VOTE: Motion carried. ATTEST: a nd Gonnella Village Clerk btmn81093 �. VILLAGE OF OAK BROOK Minutes 9 August 10, 1993 LRAFT t OF OAK G p 4 .Z COUNTY' VILLAGE OF OAK BROOK 1200 OAK BROOK ROAD ' OAK BROOK, ILLINOIS 60521 -2255 August 17, 1993 708 990-3000 Municipal Code Corporation 1700 Capital Circle S.W. P. O. Box 2235 Tallahassee, Florida 32304 Attention: Mr. Robert Laslie Dear Mr. Laslie: The Village Board, at their Board Meeting of Tuesday, August 10, 1993, passed and approved the following ordinances: ORDINANCE NO. 93-PW-CR-G-517 AN ORDINANCE AMENDING SECTION 12-86 OF THE CODE OF ORDINANCES OF THE VILLAGE OF OAK BROOK, ILLINOIS RELATIVE TO PERMIT REQUIREMENTS ORDINANCE NO. 93-ZO-G-518 AN ORDINANCE AMENDING SECTIONS V(B) AND XIV(B) OF ORDINANCE G-60, THE ZONING ORDINANCE OF THE VILLAGE OF OAK BROOK, ILLINOIS /ORDINANCE NO. 93-TX-UT-G-519 AN ORDINANCE FURTHER AMENDING ORDINANCE G-470, "AN ORDINANCE ESTABLISHING A UTILITY TAX WITHIN THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS" The above Ordinances are being forwarded to you for inclusion in the next supplement of the Code of Ordinances of the Village of Oak Brook. I would appreciate your acknowledging receipt of these Ordinances. Sincerely, Richard A. Martens Village Attorney RAM/jr:mcode(wp:forms) Enclosure cc: Official File/" Municl al � Pt?�iTT cc: Linda Gonnella p &-S/y Code Corporation September 28, 1993 Mr. Richard A. Martens Village Attorney Village of Oak Brook 1200 Oak Brook Road Oak Brook, Illinois 60521-2255 Dear Mr. Martens: We regret to learn that the recodification project for the Village of Oak Brook has been awarded to Sterling. It is generally a good idea to continue supplementation of a current Code for a while since recodification projects require many months to complete. We continue to receive ordinances for inclusion in the s Oak Brook Code and will continue to p r PP �., thereto until advised by you they are no longer required. Work on Supplement No. 62 is scheduled to commence October 10, 1993. We have on hand Ordinance Nos . G-515 through G-520 to be considered for inclusion in the Supplement; please forward any additional ordinances to be considered as soon as possible. We appreciate the opportunity to be of service to the Village of Oak Brook in the upkeep of its Code. We trust that you will call on us whenever we may be of any assistance. Sincerely, Betty Ell , Secretary Supplement Service Post Office Box 2235 1700 Capital Circle,S.W. Tallahassee,FL 32316 (904)576-3171 1-800-262-CODE OEOF Oaks r� 9O�COUNt'q y VILLAGE OF OAK BROOK 1200 OAK BROOK ROAD OAK BROOK, ILLINOIS 60521 -2255 October 5, 1993 708 990- 3000 Ms. Betty Ellis, Secretary Supplement Service MUNICIPAL CODE CORPORATION 1700 Capital Circle S.W. P. O. Box 2235 Tallahassee, FL 32316 Re: Recodification Services Dear Ms. Ellis: Per your telephone conversation with Sandy Schmidt, our Legal Secretary, on Monday, October 4, 1993, this is to confirm our desire for you not to proceed with the preparation of Supplement No. 62 covering Ordinance Nos. G-515 through G-520. It has been a pleasure over these many years working with the fine staff at Municipal `- Code. Sincerely, Lin a K. Gonnella Village Clerk sps cc: Ms. Elen Fox, Municipal Code, Kalamazoo = bRAr-T &-511 ' `vSG�pF OgKe GQ 9 � f G p COUNT VILLAGE OF OAK BROOK 1200 OAK BROOK ROAD OAK BROOK, ILLINOIS 60521 -2255 708 990-3000 October 5, 1993 Sterling Codifiers, Inc. 35 West Commercial P. O. Box 711 Weiser, ID 83672 Attention: Robertson S. Rollins General Manager Dear Bobbi: The following ordinances have been passed and approved by the Village Board at various past meetings. Since our previous codifier has yet to begin codification on said ordinances, I am enclosing these ordinances for inclusion in the Code of Ordinances of the Village of Oak Brook. ORDINANCE 93-SU-G-515 AN ORDINANCE AMENDING THE SUBDIVISION REGULATIONS OF THE VILLAGE OF OAK BROOK RELATING TO CONTRIBUTIONS FOR SCHOOL DEVELOPMENT PURPOSES ORDINANCE 93 PL-G-516 AN ORDINANCE AMENDING ARTICLE VI OF THE PERSONNEL RULES AND REGULATIONS OF THE VILLAGE OF OAK BROOK RELATING TO LEAVE OF ABSENCE PURSUANT TO THE FAMILY AND MEDICAL LEAVE ACT OF 1993 ORDINANCE 93-PW-CR-G-517 AN ORDINANCE AMENDING SECTION 12-86 OF THE CODE OF ORDINANCES OF THE VILLAGE OF OAK BROOK ILLINOIS RELATIVE TO PERMIT REQUIREMENTS ORDINANCE 93-ZO-G-518 AN ORDINANCE AMENDING SECTIONS V(B) AND XIV(B) OF ORDINANCE G-60, THE ZONING ORDINANCE OF THE VILLAGE OF OAK BROOK, ILLINOIS BRA T C—51 ci E-ND Sterling Codifiers, Inc. October 4, 1993 Page 2 ./6RDINANCE 93-TX-UT-G-519 AN ORDINANCE FURTHER AMENDING ORDINANCE G-470 "AN ORDINANCE ESTABLISHING A UTILITY TAX WITHIN THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS" ORDINANCE 93-ZO-TA-G-520 AN ORDINANCE AMENDING SECTION VIII(E)(1) OF THE ZONING ORDINANCE OF THE VILLAGE OF OAK BROOK, ORDINANCE G-60 AS AMENDED, RELATIVE TO PERMITTED USES IN THE B-3 GENERAL BUSINESS DISTRICT I would appreciate your acknowledging receipt of these Ordinances. S' c ly, Richard A. Martens Village Attorney RAM/jr:scode(p.2)(wp:forms) Enclosures cc: Official File`