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2001-0790 i Illinois Department of Revenue Legal Services Office 5 -500 101 W. Jefferson Street Springfield, Illinois 62794 Q• 265e 16 April 9, 2002 Janet M. Sirabian, Village Clerk Village of Buffalo Grove Fifty Raupp Blvd. Buffalo Grove, EL 60089 -2196 Dear Ms. Sirabian: This is to acknowledge receipt of the Village of Buffalo Grove's ordinances numbered 2001 -78 and 2001 -79 imposing a Municipal Automobile Renting Occupation Tax and a Municipal Automobile Renting Use Tax each at the rate of 1 %. The Illinois Department of Revenue shall collect, administer and enforce such Municipal Automobile Renting Occupation Tax effective May 1, 2002 in accordance with the provisions of 65 ILCS 5/8 -11 -7 and such Municipal Automobile Renting Use Tax effective June 1, 2002 in accordance with the provisions of 65 ILCS 5/8 -11 -8. If you have any questions regarding this matter, feel free to contact our office at the number listed below. Very truly yours, Martha P. Mote Associate Counsel (217) 782 -2844 MPM:msk Cc: P. Gudmundson, Research B. Henry, Local Tax Allocation Division ORDINANCE NO. 2001 - 72 _ AN ORDINANCE ESTABLISHING A MUNICIPAL AUTOMOBILE RENTING USE TAR AND AMENDING CHAPTER 3.68 OF THE VILLAGE OF BUFFALO GROVE MUNICIPAL CODE WHEREAS, the Village of Buffalo Grove is a Home Rule Unit by virtue of the Provisions of the Constitution of the State of Illinois of 1970; and WHEREAS, the Village is empowered to enact legislation pertaining to its local governmental affairs as is deemed necessary in the best interests of the Village; and WHEREAS, since fiscal diversification to expand the revenue base is in the best interests of the Village, and the provision for a municipal automobile renting occupation tax provides for such diversification. NOW THEREFORE, BE IT ORDAINED BY PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, IN THE EXERCISE OF ITS HOME RULE POWERS as follows: Section 1. The title to Chapter 3.68 is hereby amended to read as follows and section 3.68.020 is hereby added to the Village of Buffalo Grove Municipal Code which is to read as follows: CHAPTER 3.68 MUNICIPAL AUTOMOBILE RENTING OCCUPATION TAX AND MUNICIPAL AUTOMOBILE RENTING USE TAX Section 3.68.020 Imposition Section 3.68.030 Penalties SECTION 3 60 020 Imposition of Municipal Automobile Renting_ Use Tax: A tax is hereby imposed upon the privilege of using in this Village an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of this State's government at the rate of one percent (1 %) of the rental price of such automobile while this chapter is in effect. The tax provided for in this chapter shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the Village. The tax imposed by this chapter shall be collected by the Illinois Department of Revenue. The imposition of this tax is in accordance with the provisions of Section 5/8 -11 -8, Chapter 65 of the Illinois Compiled Statutes (Illinois Municipal Code). SECTION 2. Section 3.68.030 of the Village of Buffalo Grove Municipal Code is hereby amended to read as follows. SECTION 3.68.030 - Penalties: The taxes imposed by this chapter and civil penalties that may be assessed as an incident thereof shall be collected by the Illinois Department of Revenue. Section 3. The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this ordinance not later than five days after the publication of this ordinance. Section 4. This ordinance shall be effective on the first day of the second calendar month next following publication as provided in the Municipal Code Section 5/1 -2 -4. Certified proof of publication shall be forwarded to the Illinois Department of Revenue along with the certified copy of this ordinance required by Section 5/1 -2 -4. AYES: 5 - Marienthal, Glover, Berman, Johnson, Kahn NAYS: 0 - None ABSENT: 1 - Braiman ADOPTED: December 17 , 2001. APPROVED: December 17 , 2001. PUBLISHED: December 18 , 2001. APPROVED: Village President ATTEST: Villa Clerk VILLAGE OF BUFFALO GROVE ORDINANCE N0. 2001- 7 ADOPTED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE BUFFALO GROV THIS DAY OF � 52001 Published in pamphlet form by authority of the President and Board of Trustees of the Village of Buffal Grove, Cook & Lal Co nties, Illinois, this day of 2001 Village Clerk By_ epllage Clerk r- � ti t ORDINANCE NO. 2001 -_Z2_ AN ORDINANCE ESTABLISHING A MUNICIPAL AUTOMOBILE RENTING USE TAR AND AMENDING CHAPTER 3.68 OF THE VILLAGE OF BUFFALO GROVE MUNICIPAL CODE WHEREAS, the Village of Buffalo Grove is a Home Rule Unit by virtue of the Provisions of the Constitution of the State of Illinois of 1970; and WHEREAS, the Village is empowered to enact legislation pertaining to its local governmental affairs as -is deemed necessary in the best interests of the Village; and WHEREAS, since fiscal diversification to expand the revenue base is in the best interests of the Village, and the provision for a municipal automobile renting occupation tax provides for such diversification. NOW THEREFORE, BE IT ORDAINED BY PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, IN THE EXERCISE OF ITS HOME RULE POWERS as follows: Section 1. The title to Chapter 3.68 is hereby amended to read as follows and section 3.68.020 is hereby added to the Village of Buffalo Grove Municipal Code which is to read as follows: CHAPTER 3.68 MUNICIPAL AUTOMOBILE RENTING OCCUPATION TAX AND MUNICIPAL AUTOMOBILE RENTING USE TAX Section 3.68.020 Imposition Section 3.68.030 Penalties SECTION 3.60.020 - Imposition of Municipal Automobile Renting Use Tax: A tax is hereby imposed upon the privilege of using in this Village an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of this State's government at the rate of one percent (1 %) of the rental price of such automobile while this chapter is in effect. The tax provided for in this chapter shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the Village. The tax imposed by this chapter shall be collected by the Illinois Department of Revenue. The imposition of this tax is in accordance with the provisions of Section 5/8 -11 -8, Chapter 65 of the Illinois Compiled Statutes (Illinois Municipal Code). SECTION 2. Section 3.68.030 of the Village of Buffalo Grove Municipal Code is hereby amended to read as follows. SECTION 3.68.030 - Penalties: The taxes imposed by this chapter and civil penalties that may be assessed as an incident thereof shall be collected by the Illinois Department of Revenue. Section 3. The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this ordinance not later than five days after the publication of this ordinance. Section 4. This ordinance shall be effective on the first day of the second calendar month next following publication as provided in the Municipal Code Section 5/1 -2 -4. Certified proof of publication shall be forwarded to the Illinois Department of Revenue along with the certified copy of this ordinance required by Section 5/1 -2 -4. AYES: 5 - Marienthal, Glover, Berman, Johnson, Kahn NAYS: 0 - None ABSENT: 1 - Braiman ADOPTED: December 17 2001. APPROVED: December 17 , 2001. PUBLISHED: December 18 , 2001. APPROVED: Village President ATTEST: Villa Clerk U C]