1991-0570 0
ORDINANCE NO. 91- 57
AN ORDINANCE IMPOSING A HOME RULE MUNICIPAL RETAILERS AND
SERVICE OCCUPATION TAX
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 Fund necessitate the review of additional funding sources for
general governmental purposes; and
WHEREAS, Chapter 24 (Illinois Municipal Code) Sections 8 -11 -1 and 8 -11 -5
permit home rule units of government to impose home rule municipal retailers
and service occupation taxes; and
WHEREAS, such taxes must be imposed by ordinance by the first day of
June in order to become effective for the calendar period beginning September
1; and
WHEREAS, this tax will supplement other revenues of the Village's
Corporate Fund to permit the continuation of vital governmental services.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS the following:
SECTION 1. There is hereby added Chapter 3.36 Home Rule Municipal
Retailers and Service Occupation Tax to the Village of Buffalo Grove
Municipal Code which is to read as follows:
CHAPTER 3.36
HOME RULE MUNICIPAL RETAILERS AND SERVICE OCCUPATION TAX
Section 3.36.010 Imposition
Section 3.36.020 Penalties
SECTION 3.36.010 - 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
this State's government, at retail in the Village of Buffalo Grove at the
rate of one -half of one percent (J %) of the gross receipts from 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 the Village of Buffalo
Grove in the business of making sales of service, at the rate of one -half of
one percent (J %) of the selling price of all tangible personal property
transferred by such serviceman as an incident to a sale of service.
The imposition of these home rule taxes are in accordance with the provisions
of Section 8 -11 -1 and 8 -11 -5, respectively, of the "Illinois Municipal Code"
(Ch. 24, pars. 8 -11 -1 and 8 -11 -5, of Ill. Rev. Stat., as amended).
0 0
SECTION 3.36.020 - Penalties: 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.
SECTION 2. The Village Clerk is hereby directed to file a certified copy
of this ordinance on or before the first day of June, 1991 with the Illinois
Department of Revenue.
SECTION 3. This ordinance shall take effect on the first day of
September, 1991 next following the adoption and filing of this ordinance with
the Department of Revenue.
SECTION 4. No later than May 1, 1992, and by May 1st of every subsequent
year thereafter, this ordinance shall be reviewed by the Village's corporate
authority to either amend or rescind for subsequent years.
SECTION 5. This ordinance shall be published in pamphlet form.
AYES: 4 - Reid Kahn Rubin Braiman
NAYES: 2 - Marienthal, O'Malley
ABSENT: 0 - None
PASSED: May 28 , 1991 APPROVED May 28 , 1991
PUBLISHED: May 29 1 '""'
ATTEST:
fi
VillaW Clerk
ORDINANCE NO. 91- 57
AN ORDINANCE IMPOSING A HOME RULE MUNICIPAL RETAILERS AND
SERVICE OCCUPATION TAX
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 Fund necessitate the review of additional funding sources for
general governmental purposes; and
WHEREAS, Chapter 24 (Illinois Municipal Code) Sections 8 -11 -1 and 8-11 -5
permit home rule units of government to impose home rule municipal retailers
and service occupation taxes; and
WHEREAS, such taxes must be imposed by ordinance by the first day of
June in order to become effective for the calendar period beginning September
1; and
WHEREAS, this tax will supplement other revenues of the Village's
Corporate Fund to permit the continuation of vital governmental services.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS the following:
SECTION 1. There is hereby added Chapter 3.36 Home Rule Municipal
Retailers and Service Occupation Tax to the Village of Buffalo Grove
Municipal Code which is to read as follows: .
CHAPTER 3.36
HOME RULE MUNICIPAL RETAILERS AND SERVICE OCCUPATION TAX
Section 3.36.010 Imposition
Section 3.36.020 Penalties
SECTION 3.36.010 - 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
this State's government, at retail in the Village of Buffalo Grove at the
rate of one -half of one percent ( }Z) of the gross receipts from 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 the Village of Buffalo
Grove in the business of making sales of service, at the rate of one -half of
one percent (J %) of the selling price of all tangible personal property
transferred by such serviceman as an incident to a sale of service.
The imposition of these home rule taxes are in accordance with the provisions
of Section 8 -11 -1 and 8 -11 -5, respectively, of the "Illinois Municipal Code"
(Ch. 24, pars. 8 -11 -1 and 8 -11 -5, of Ill. Rev. Stat., as amended).
SECTION 3.36.020 - Penalties: 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.
SECTION 2. The Village Clerk is hereby directed to file a certified copy
of this ordinance on or before the first day of June, 1991 with the Illinois
Department of Revenue.
SECTION 3. This ordinance shall take effect on the first day of
September, 1991 next following the adoption and filing of this ordinance with
the Department of Revenue.
SECTION 4. No later than May 1, 1992, and by May 1st of every subsequent
year thereafter, this ordinance shall be reviewed by the Village's corporate
authority to either amend or rescind for subsequent years.
SECTION 5. This ordinance shall be published in pamphlet form.
AYES: 4 - Reid, Kahn, Rubin, Braiman
NAYES: 2 - Marienthal, O'Malley
ABSENT: 0 - None
PASSED: May 28 1991 APPROVED May 28 1991
PUBLISHED: May 29 0 '""'
ATTEST:
Villa Clerk
I
#,4
ORDINANCE NO. 91- 57
AN ORDINANCE IMPOSING A HOME RULE MUNICIPAL RETAILERS AND
SERVICE OCCUPATION TAX
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 Fund necessitate the review of additional funding sources for
general governmental purposes; and
WHEREAS, Chapter 24 (Illinois Municipal Code) Sections 8 -11 -1 and 8 -11 -5
permit home rule units of government to impose home rule municipal retailers
and service occupation taxes; and
WHEREAS, such taxes must be imposed by ordinance by the first day of
June in order to become effective for the calendar period beginning September
1; and
WHEREAS, this tax will supplement other revenues of the Village's
Corporate Fund to permit the continuation of vital governmental services.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS the following:
SECTION 1. There is hereby added Chapter 3.36 Home Rule Municipal
Retailers and Service Occupation Tax to the Village of Buffalo Grove
Municipal Code which is to read as follows:
CHAPTER 3.36
HOME RULE MUNICIPAL RETAILERS AND SERVICE OCCUPATION TAX
Section 3.36.010 Imposition
Section 3.36.020 Penalties
SECTION 3.36.010 - 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
this State's government, at retail in the Village of Buffalo Grove at the
rate of one -half of one percent (J %) of the gross receipts from 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 the Village of Buffalo
Grove in the business of making sales of service, at the rate of one -half of
one percent (J %) of the selling price of all tangible personal property
transferred by such serviceman as an incident to a sale of service.
The imposition of these home rule taxes are in accordance with the provisions
of Section 8 -11 -1 and 8 -11 -5, respectively, of the "Illinois Municipal Code"
(Ch. 24, pars. 8 -11 -1 and 8- 11-5, of Ill. Rev. Stat., as amended).
SECTION 3.36.020 - Penalties: 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.
SECTION 2. The Village Clerk is hereby directed to file a certified copy
of this ordinance on or before the first day of June, 1991 with the Illinois
Department of Revenue.
SECTION 3. This ordinance shall take effect on the first day of
September, 1991 next following the adoption and filing of this ordinance with
the Department of Revenue.
SECTION 4. No later than May 1, 1992, and by May 1st of every subsequent
year thereafter, this ordinance shall be reviewed by the Village's corporate
authority to either amend or rescind for subsequent years.
SECTION 5. This ordinance shall be published in pamphlet form.
AYES: 4 - Reid, Kahn, Rubin, Braiman
NAPES: 2 - Marienthal, O'Malley
ABSENT: 0 - None
PASSED: May 28 , 1991 APPROVED May 28 , 1991
PUBLISHED: May 29 """
ATTEST:
2�A
VillaW Clerk
VILLAGE OF BUFFALO GROVE
ORDINANCE NO.�
ADOPTED BY THE PRESIDENT
AND BOARD OF TRUSTEES OF THE VILLAGE
OF 'BUFFALO GROVE
THIS —�? DAY OFi. 19e.�
Published in pamphlet form by authority of the
President and Board of Trustees of the Village
of Buffalo Grove, Coo & Lake Counties, 11 nois,
this__ day o 19
Village Clerk
BY W
Deputy= Villago C? erk
Y'
1
ORDINANCE NO. 91- 57
AN ORDINANCE IMPOSING A HOME RULE MUNICIPAL RETAILERS AND
SERVICE OCCUPATION TAX
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 Fund necessitate the review of additional funding sources for
general governmental purposes; and
WHEREAS, Chapter 24 (Illinois Municipal Code) Sections 8 -11 -1 and 8 -11 -5
permit home rule units of government to impose home rule municipal retailers
and service occupation taxes; and
WHEREAS, such taxes must be imposed by ordinance by the first day of
June in order to become effective for the calendar period beginning September
1; and
WHEREAS, this tax will supplement other revenues of the Village's
Corporate Fund to permit the continuation of vital governmental services.
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS the following:
SECTION 1. There is hereby added Chapter 3.36 Home Rule Municipal
Retailers and Service Occupation Tax to the Village of Buffalo Grove
Municipal Code which is to read as follows:
CHAPTER 3.36
HOME RULE MUNICIPAL RETAILERS AND SERVICE OCCUPATION TAX
Section 3.36.010 Imposition
Section 3.36.020 Penalties
SECTION 3.36.010 - 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
this State's government, at retail in the Village of Buffalo Grove at the
rate of one -half of one percent (J %) of the gross receipts from 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 the Village of Buffalo
Grove in the business of making sales of service, at the rate of one -half of
one percent (J %) of the selling price of all tangible personal property
transferred by such serviceman as an incident to a sale of service.
The imposition of these home rule taxes are in accordance with the provisions
of Section 8 -11 -1 and 8 -11 -5, respectively, of the "Illinois Municipal Code"
(Ch. 24, pars. 8 -11 -1 and 8 -11 -5, of Ill. Rev. Stat., as amended).
.
SECTION 3.36.020 - Penalties: 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.
SECTION 2. The Village Clerk is hereby directed to file a certified copy
of this ordinance on or before the first day of June, 1991 with the Illinois
Department of Revenue.
SECTION 3. This ordinance shall take effect on the first day of
September, 1991 next following the adoption and filing of this ordinance with
the Department of Revenue.
SECTION 4. No later than May 1, 1992, and by May 1st of every subsequent
year thereafter, this ordinance shall be reviewed by the Village's corporate
authority to either amend or rescind for subsequent years.
s
SECTION 5. This ordinance shall be published in pamphlet form.
AYES: 4 - Reid Kahn Rubin Braiman
NAYES: 2 - Marienthal, O'Mallev
ABSENT: 0 - None
PASSED: May 28 1991 APPROVED May 28 1991
PUBLISHED: May 29 In-
`i 1I i
ATTEST•
' ,filla _ Clerk