R-542 - 10/22/1991 - APPRECIATION - Resolutions Supporting Documents C. Cancellation of December 24, 1991 Board of Trustees Meeting: CANCEL 12/24/91
Approved Omnibus Vote. BOT MEETING
6. ITEMS REMOVED FROM CONSENT AGENDA: None.
7. 'ORDINANCES AND RESOLUTIONS:
Resolution No. R-542 Resolution of Appreciation - John G. McDowell RES. R-542
(17 Ba brook Lane): MC DOWELL
President Bushy read in its entirety the proposed Resolution of
Appreciation commending John G. McDowell for his service to the
Village of Oak Brook as a member of the Board of Fire and Police
Commissioners from November, 1973 through October, 1991.
Trustee Skinner moved to pass Resolution No. R-542 as presented.
Seconded by Trustee Payovich. Voice Vote: Motion carried.
B. Ordinance No G-474 An Ordinance Amending Ordinance G-470, "An ORD. G-474
Ordinance Establishing A Utility Tax Within The Village Of Oak AMEND ORD. G-470
Brook, DuPage And Cook Counties, Illinois": UTILITY TAX
President Bushy addressed the proposed amended sections of the
Village of Oak Brook Utility Tax Ordinance summarized as follows:
1. To avoid the "tax on a tax" problem, the phrase "gross
receipts is defined to exclude certain charges. The original-
ordinance stated "'gross receipts' shall not include any State
gross receipts tax or any surcharges imposed pursuant to the
Emergency Telephone Systems Act, Chapter 134, paragraph 30.1,
et seq of the Illinois Revised Statutes." According to the
NI-Gas attorneys, this quoted language in the original ordinance
did not completely avoid the "tax on a tax" problem, as it
refers only to the State gross receipts tax and to any surcharge
imposed to cover the cost of a "9-1-1" emergency telephone
number. Consequently, the phrase "gross receipts" has been
amended to exclude any separately stated charge added to a
consumer's bill in respect to any tax or other governmental
imposition, which is the "magic language" recommended by the
NI-Gas attorneys.
2. A definition of "persons" has been added.
3. In Section 13-3 entitled "Exceptions to tax', the clarifying
phrase "the business of transmitting messages be subject to
taxation under the provisions of this article or such
transactions" has been added.
4. Section 13-5 entitled "Effective date of tax" has been added.
Because the original ordinance did not specifically state the
effective date of imposition of the utility tax, this section
explicitly states that the tax is in effect on or after the
first day of October, 1991 through and including the 30th day
of September, 1992.
VILLAGE OF OAK BROOK Minutes -2- October 22, 1991