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3.36 – Home Rule Municipal Retailers and Service Occupation Tax

3.36.010 – Tax Imposed

A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this State’s government, at retail in this municipality at the rate of one and one-half percent (1.50%) of the gross receipts for such sales made in the course of such business while this Ordinance is in effect; and 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 and one-half percent (1.50%) of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service.  This “Home Rule Municipal Retailers’ Occupation Tax” and this “Home Rule Municipal Service Occupation Tax” may not be imposed on tangible personal property taxed at the rate of one percent (1.0%) under the Retailers’ Occupation Tax Act and the Service Occupation Tax Act.

Of the 1.50% rate imposed by this Section, one-half of one percent (.50%) shall be used for the purpose of funding improvements to the City’s road and pedestrian network system, including but not limited to right of way improvements and related infrastructure.

(2023-M-7: § 1; 2004-M-21: § 1; 1997-M-95: § 1; 1994-M-64: § 1)

3.36.020 – Collection - Payment

The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the State of Illinois.  The Department of Revenue shall have full power to administer and enforce the provisions of this Ordinance.

(2023-M-7: § 1; 1994-M-64: § 1)

3.36.030 – Filing

The City Clerk is hereby directed to file a certified copy of this Ordinance with the Illinois Department of Revenue on or before April 1, 2023.

(2023-M-7: § 1; 1994-M-64: § 1)

3.36.040 – Effective date

This Ordinance shall take effect on (i) the first day of July next following the adoption and filing of this Ordinance with the Department of Revenue, if filed on or before the preceding April 1st or (ii) the first day of January next following the adoption and filing of this Ordinance with the Department of Revenue, if filed on or before the preceding October 1st.

(2023-M-7: § 1; 1994-M-64: § 1)