Article I: Sales Tax

36-1-1 SERVICE OCCUPATION TAX.
(A) Imposed. A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service at a rate of three percent 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 of a sale of service in accordance with the provisions of Section 8-11-5 of the Illinois Municipal Code.
(B) Filing. 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 9 of the “Service Occupation Tax Act,” approved July 10, 1961, as amended.
(C) Payment. At the time such report is filed, there shall be paid to the State Department of Revenue, the amount of tax hereby imposed.

36-1-2 M.R.O. TAX.
(A) Imposed. A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this municipality at the rate of three percent of the gross receipts from such sales made in the course of such business while this Code is in effect, in accordance with the provisions of Section 8-11-1 of the Illinois Municipal Code.
(B) Filing. Every such person engaged in such business in 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 3 of “An Act in Relation to a Tax Upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption,” approved June 28, 1933, as amended.
(C) Payment. At the time such report is filed, there shall be paid to the State Department of Revenue, the amount of tax hereby imposed on account of the receipts from the sales of tangible personal property during the preceding month.

36-1-3 USE TAX.
(A) Imposed. A tax is hereby imposed in accordance with the provisions of Section 8-11-6 of the Illinois Municipal Code upon the privilege of using in the municipality any item of tangible personal property which is purchased outside Illinois at retail from a retailer and which is titled or registered with an agency of Illinois Government. The tax shall be at the rate of one percent of the selling price of such tangible property with selling price to have the meaning as defined in the Use Tax Act, approved July 14, 1955.
(B) Collection. Such tax shall be collected by the Illinois Department of Revenue for all municipalities imposing the tax and shall be paid before the title or Certificate of Registration for the personal property is issued.
(C) Filing. The Clerk is hereby directed to transmit to the Illinois Department of Revenue a certified copy of this Code not later than 5 days after the effective date of this Code.
(D) Exclusion. The farm machinery and equipment exclusion contained in Section 3 of the “Use Tax Act,” approved July 14, 1955, as amended, shall not apply to the privilege of using in such municipality any item of tangible personal property which is purchased outside Illinois at retail form a retailer and which is titled or registered with an agency of this state’s government.

Last Update: October 04, 2018