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G-744 - 03/23/2004 - TAX - OrdinancesORDINANCE 2004- TX -S -G -744 IA 17:I>!: a I FRONT OF PAMPHLET AN ORDINANCE IMPOSING MUNICIPAL RETAILERS' OCCUPATION TAX AND SERVICE OCCUPATION TAX AND AMENDING TITLE 5 OF THE VILLAGE CODE OF THE VILLAGE OF OAK BROOK, ILLINOIS WITH RESPECT THERETO PUBLISHED IN PAMPHLET FORM THIS 24th DAY OF March , 2004, BY ORDER OF THE CORPORATE AUTHORITIES OF THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS J�{l �k ���7a'gvQ ORDINANCE 2004- TX -S -G -744 AN ORDINANCE IMPOSING MUNICIPAL RETAILERS' OCCUPATION TAX AND SERVICE OCCUPATION TAX AND AMENDING TITLE 5 OF THE VILLAGE CODE OF THE VILLAGE OF OAK BROOK, ILLINOIS WITH RESPECT THERETO WHEREAS, the Village of Oak Brook, by referendum held on March 16, 2004, submitted to the electors of the Village the question of whether the Village should impose an additional '/4 of 1 % of sales taxes pursuant to 65 ILCS 8- 11 -1.3 and 8 -11 -1 4, and WHEREAS, the overwhelming majority of the electors of the Village voting in the general election answered in the affirmative, and WHEREAS, upon the successful passage of the referendum and pursuant to 65 ILCS 8- 11 -1.1, 8- 11 -1 3 and 8 -11 -1 4, the Village now may impose a Non -Home Rule Municipal Retailers' Occupation Tax and a Non -Home Rule Municipal Service Occupation Tax within the Village,. 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 The Village of Oak Brook hereby imposes a Non -Home Rule Municipal Retailers' Occupation Tax in accordance with 65 ILCS 8 -11 -1 3, upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property which is titled and registered by an agency of this State's Government, at retail in the municipality, in the amount of 1/4 of 1 % of the gross receipts from such sales made in the course of such business This tax does not apply to the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics This tax will be collected and enforced by the State Department of Revenue. Section 2 The Village of Oak Brook hereby imposes a Non -Home Rule Service Occupation Tax in accordance with 65 ILCS 8- 11 -1.4, upon all persons engaged in the business of making sales of service within the Village of Oak Brook, in the amount of '/4 of 1% of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service This tax does not apply to the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. This tax will be collected and enforced by the State Department of Revenue. Section 3- Title 5 of the Village Code of the Village of Oak Brook, entitled Municipal Taxes, is hereby amended by adding a new Chapter 7 titled MUNICIPAL SALES TAXES, including only those Sections as follows 5 -7 -1 NON -HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX: A tax is imposed upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property which is titled and registered by an agency of this State's Government, at retail in the municipality, in the amount of '/4 of 1 % of the gross receipts from such sales made in the course of such business This tax does not apply to the sale of food for human consumption that is to be consumed off the premises where it is sold Ordinance 2004- TX -S -G -744 Imposing Municipal Retailers' Occupation and Service Occupation Taxes Page 2 of 2 (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. This tax will be collected and enforced by the State Department of Revenue 5 -7 -2: NON -HOME RULE SERVICE OCCUPATION TAX: A tax is imposed upon all persons engaged in the business of making sales of service within the Village of Oak Brook, in the amount of '/4 of 1% of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service This tax does not apply to the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics This tax will be collected and enforced by the State Department of Revenue. Section 4 The Village Clerk is hereby authorized and directed to file a certified copy of this Ordinance with the Illinois Department of Revenue on or before April 1, 2004. Section 5 This ordinance shall be in full force and effect from and after its passage, approval and publication as required by law. Section 6- All ordinances or parts thereof in conflict with the provisions of this ordinance be and the same are hereby repealed to the extent of such conflict APPROVED THIS 23rd day of March , 2004 Village resident PASSED THIS 23rd day of March , 2004 Ayes Trustees Aktipis, Craig, Korin, Miologos and Yusuf Nays None Absent 1r1igtPP Cal PP1 ORDINANCE 2004- TX -S -G -744 PAMPHLET BACK OF PAMPHLET AN ORDINANCE IMPOSING MUNICIPAL RETAILERS' OCCUPATION TAX AND SERVICE OCCUPATION TAX AND AMENDING TITLE 5 OF THE VILLAGE CODE OF THE VILLAGE OF OAK BROOK, ILLINOIS WITH RESPECT THERETO PUBLISHED IN PAMPHLET FORM BY ORDER OF THE CORPORATE AUTHORITIES OF THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS