2004-016ORDINANCE NO. 2004- 16
AN ORDINANCE AMENDING CHAPTER 3.40, HOME RULE MUNICIPAL RETAILERS AND
SERVICE OCCUPATION TAX, OF THE VILLAGE OF BUFFALO GROVE MUNICIPAL CODE
WHEREAS, the Village of Buffalo Grove is a Home Rule Unit pursuant to the Illinois Constitution of
1970; and
WHEREAS, uncertainty as to anticipated revenue sources for the Village's corporate and capital
improvement obligations necessitate the review of additional funding sources for general governmental purposes;
and
WHEREAS, Sections 5/8 -11 -1 and 5/8 -11 -5 of the Illinois Municipal Code (65 ILCS), as amended permit
home rule units of government to impose home rule municipal retailers and service occupation taxes; and
WHEREAS, the Village of Buffalo Grove previously imposed a home rule municipal retailers and service
occupation taxes on May 28, 1991, codified as part of Ordinance No. 91 -57; and
WHEREAS, an ordinance effecting changes in the rates for such taxes must be adopted on or before the
first day of April in order to be effective beginning the following July 151; and
WHEREAS, these taxes will continue to supplement all other revenues of the Village's Corporate Fund in
order to permit the continuation of vital government services and capital improvements.
NOW, THEREFORE, BE IT ORDAINCE BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, the following:
Section 1. Chapter 3.40 of the Village of Buffalo Grove Municipal Code is amended to read as follows:
3.40.010 Imposition
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 the State of Illinois, at
retail in the Village of Buffalo Grove at a rate of one percent (1.00 %) of the gross receipts from such sales
made in the course of such business while this Chapter is in effect; and a tax is hereby imposed upon all
persons engaged in the Village of Buffalo Grove in the business of making sales of service, at the rate of
one percent (1.00 %) of the selling price of all tangible personal property transferred by such serviceman as
an incident to the sale of service. Such "Home Rule Municipal Retailers' Occupation Tax" and the "Home
Rule Municipal Service Occupation Tax" shall not be applicable to the sales of tangible personal property
exempt from such tax as identified in Sections 5/8 -11 -1 and 5/8 -11 -5 of the Illinois Municipal Code.
The imposition of these home rule taxes are in accordance with the provisions of Sections 5/8 -11 -1 and 5/8-
11-5 of the Illinois Municipal Code (65 ILCS), as amended.
3.40.020 Penalties
The taxes 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 Chapter.
Section 2. The Village Clerk is hereby directed to file a certified copy of this Ordinance with the Illinois
Department of Revenue on or before the first day of April 2004.
Section 3. This Ordinance shall take effect on the first day of July next following the adoption and filing of
this Ordinance with the Illinois Department of Revenue.
0
•
Section 4. No later than January 15, 2006 and by January 15th of every subsequent year thereafter and in
conjunction with the Village's real property tax ordinance consideration, this Ordinance shall be reviewed by the
Village's Corporate Authority to amend or retain as is for subsequent years.
The Home Rule Municipal Retailers Occupation Tax and Home Rule Municipal Service Occupation Tax of
one percent (1.00 %) set forth in Section 1 of this Ordinance shall receive a majority vote of the Corporate
Authorities in order to remain in effect for each subsequent Tax Period and if said one percent (1.00 %) tax rate is
not so retained then the rate set forth in Section 3.40.010 shall automatically be one -half percent (.50 %). A Tax
Period shall be considered from July l' through the following June 30`x'.
Section 5. This Ordinance shall be published in pamphlet form. Sections 2, 3 and 4 of this Ordinance shall
not be codified.
AYES: 6 — Braiman, Glover, Berman, Johnson, Kahn, Trilling
NAYES: 0 - None
ABSENT: 0 - None
PASSED: January 5, 2004.
APPROVED: January 5, 2004
PUBLISHED: January, 5, 2004
ATTEST:
_rv1
t lage Clerk
APPROVED:
Village President
STATE OF ILLINOIS )
ss.
COUNTY OF COOK )
CERTIFICATE
I, Janet M. Sirabian, certify that I am the duly elected
and acting Village Clerk of the Village of Buffalo
Grove, Cook and Lake Counties, Illinois.
I further certify that on January 5, 2004, the
Corporate Authorities of the Village passed and
approved Ordinance No. 2004 -16 entitled: AN
ORDINANCE AMENDING CHAPTER 3.40,
HOME RULE MUNICIPAL RETAILERS AND
SERVICE OCCUPATION TAX, OF THE
VILLAGE OF BUFFALO GROVE MUNICIPAL
CODE which provided by its terms that it should be
published in pamphlet form.
The pamphlet form of Ordinance No. 2004 -16
including the Ordinance and a sheet thereof, was
prepared, and a copy of such Ordinance was posted
in and at the Village Hall, commencing January 6,
2004, and continuing for at least ten days thereafter.
Copies of such Ordinance were also available for
public inspection upon request in the Office of
Village Clerk.
Dated at Buffalo Grove, Illinois, this 6th day of
January, 2004.
M
Village qyrk /
o
By
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i
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ORDINANCE NO. 2004- 16
AN ORDINANCE AMENDING CHAPTER 3.40, HOME RULE MUNICIPAL RETAILERS AND
SERVICE OCCUPATION TAX, OF THE VILLAGE OF BUFFALO GROVE MUNICIPAL CODE
WHEREAS, the Village of Buffalo Grove is a Home Rule Unit pursuant to the Illinois Constitution of
1970; and
WHEREAS, uncertainty as to anticipated revenue sources for the Village's corporate and capital
improvement obligations necessitate the review of additional funding sources for general governmental purposes;
and
WHEREAS, Sections 5/8 -11 -1 and 5/8 -11 -5 of the Illinois Municipal Code (65 ILLS), as amended permit
home rule units of government to impose home rule municipal retailers and service occupation taxes; and
WHEREAS, the Village of Buffalo Grove previously imposed a home rule municipal retailers and service
occupation taxes on May 28, 1991, codified as part of Ordinance No. 91 -57; and
WHEREAS, an ordinance effecting changes in the rates for such taxes must be adopted on or before the
first day of April in order to be effective beginning the following July I"; and
WHEREAS, these taxes will continue to supplement all other revenues of the Village's Corporate Fund in
order to permit the continuation of vital government services and capital improvements.
NOW, THEREFORE, BE IT ORDAINCE BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, the following:
Section 1. Chapter 3.40 of the Village of Buffalo Grove Municipal Code is amended to read as follows:
3.40.010 Imposition
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 the State of Illinois, at
retail in the Village of Buffalo Grove at a rate of one percent (1.00 %) of the gross receipts from such sales
made in the course of such business while this Chapter is in effect; and a tax is hereby imposed upon all
persons engaged in the Village of Buffalo Grove in the business of making sales of service, at the rate of
one percent (1.00 %) of the selling price of all tangible personal property transferred by such serviceman as
an incident to the sale of service. Such "Home Rule Municipal Retailers' Occupation Tax" and the "Home
Rule Municipal Service Occupation Tax" shall not be applicable to the sales of tangible personal property
exempt from such tax as identified in Sections 5/8 -11 -1 and 5/8 -11 -5 of the Illinois Municipal Code.
The imposition of these home rule taxes are in accordance with the provisions of Sections 5/8 -11 -1 and 5/8-
11-5 of the Illinois Municipal Code (65 ILCS), as amended.
3.40.020 Penalties
The taxes 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 Chapter.
Section 2. The Village Clerk is hereby directed to file a certified copy of this Ordinance with the Illinois
Department of Revenue on or before the first day of April 2004.
Section 3. This Ordinance shall take effect on the first day of July next following the adoption and filing of
this Ordinance with the Illinois Department of Revenue.
Section 4. No later than January 15, 2006 and by January 15th of every subsequent year thereafter and in
conjunction with the Village's real property tax ordinance consideration, this Ordinance shall be reviewed by the
Village's Corporate Authority to amend or retain as is for subsequent years.
The Home Rule Municipal Retailers Occupation Tax and Home Rule Municipal Service Occupation Tax of
one percent (1.00 %) set forth in Section 1 of this Ordinance shall receive a majority vote of the Corporate
Authorities in order to remain in effect for each subsequent Tax Period and if said one percent (1.00 %) tax rate is
not so retained then the rate set forth in Section 3.40.010 shall automatically be one -half percent (.50 %). A Tax
Period shall be considered from July I" through the following June 30`n
Section 5. This Ordinance shall be published in pamphlet form. Sections 2, 3 and 4 of this Ordinance shall
not be codified.
AYES: 6 — Braiman. Glover. Berman. Johnson, Kahn, Trilling
NAYES: 0 - None
ABSENT: 0 - None
PASSED: January 5, 2004.
APPROVED: _January 5, 2004
PUBLISHED: January 5, 2004
APPROVED:
Village President
ATTEST:
� V lage Clerk