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1999-024O � ORDINANCE NO. 99- AN ORDINANCE AMENDING CHAPTER 3.48 TO TITLE 3 OF THE VILLAGE OF BUFFALO GROVE MUNICIPAL CODE IMPOSING A MUNICIPAL TELECOMMUNICATIONS TAX WHEREAS, the Village of Buffalo Grove is a Home Rule municipality pursuant to the Illinois Constitution of 1970; and WHEREAS, in order to further supplement corporate revenues to provide for services to the residential and commercial base of the Village as a replacement to declining development related revenue and fees the revenue base of the Village must continue to be diversified; and WHEREAS, the Village is empowered to enact legislation pertaining to its local governmental affairs as is deemed necessary and in the best interests of the Village; and WHEREAS, since fiscal diversification to broaden the revenue base is in the best interests of the Village, and the Municipal Telecommunications Tax provides for such diversification. 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. Section 3.48.020, Tax Imposed of Chapter 3.48 of the Village of Buffalo Grove Municipal Code is hereby amended to read as follows: Section 3.48.020, Tax Imposed. A. A tax is hereby imposed upon any or all of the following acts or privileges: 1. The act or privilege of originating or receiving in the Village intrastate telecommunications by a person at a rate not to exceed three percent (3%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. However, such tax is not imposed on such act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject to taxation by the Village. 2. The act or privilege of originating in the Village or receiving in the Village interstate telecommunications by a person at a rate not to exceed three percent (3%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. To prevent actual multi -state taxation of the act or privilege that is subject to taxation under this paragraph, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such event, shall be allowed a credit to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in this State. The tax imposed herein is not imposed on the act or privilege to the extent such act or privilege may not, under the Constitution or statutes of the United States, be made the subject of taxation by the Village. SECTION 2. The Village Clerk is hereby authorized to publish this Ordinance in pamphlet form. o � SECTION 3. This Ordinance shall be in full force and effect from and after May 1, 1999 and after its passage, approval and publication. AYES: 6 - Marienthal, Reid, Rubin, Braiman, Hendricks, Glover NAYES: 0 - None ABSENT: 0 - None PASSED: March 15 ,1999. APPROVED: March 15 ,1999. PUBLISHED: March 16 ,1999. ATTEST: Village-Clerk �. w � y ORDINANCE NO. 99- AN ORDINANCE AMENDING CHAPTER 3.48 TO TITLE 3 OF THE VILLAGE OF BUFFALO GROVE MUNICIPAL CODE IMPOSING A MUNICIPAL TELECOMMUNICATIONS TAB WHEREAS, the Village of Buffalo Grove is a Home Rule municipality pursuant to the Illinois Constitution of 1970; and WHEREAS, in order to further supplement corporate revenues to provide for services to the residential and commercial base of the Village as a replacement to declining development related revenue and fees the revenue base of the Village must continue to be diversified; and WHEREAS, the Village is empowered to enact legislation pertaining to its local governmental affairs as is deemed necessary and in the best interests of the Village; and WHEREAS, since fiscal diversification to broaden the revenue base is in the best interests of the Village, and the Municipal Telecommunications Tax provides for such diversification. j NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF 4 THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, the following: Section 1. Section 3.48.020, Tax Imposed of Chapter 3.48 of the Village of Buffalo Grove Municipal Code is hereby amended to read as follows: Section 3.48.020, Tax Imposed. A. A tax is hereby imposed upon any or all of the following acts or privileges: 1. The act or privilege of originating or receiving in the Village intrastate telecommunications by a person at a rate not to exceed three percent (3%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. However, such tax is not imposed on such act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject to taxation by the Village. 2. The act or privilege of originating in the Village or receiving in the Village interstate telecommunications by a person at a rate not to exceed three percent (3%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. To prevent actual multi -state taxation of the act or privilege that is subject to taxation under this paragraph, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such event, shall be allowed a credit to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in this State. The tax imposed herein is not imposed on the act or privilege to the extent such act or privilege may not, under the Constitution or statutes of the United States, be made the subject of taxation by the Village. SECTION 2. The Village Clerk is hereby authorized to publish this Ordinance in pamphlet form. v 1 SECTION 3. This Ordinance shall be in full force and effect from and after May 1, 1999 and after its passage, approval and publication. AYES: 6 - Marienthal, Reid, Rubin, Braiman, Hendricks, Glover NAYES: 0 - None ABSENT: 0 - None PASSED: March 15 ,1999. APPROVED: March 15 ,1999. PUBLISHED: March 16 ,1999. APPROVED: Vil ge Prea&aeiit ATTEgT:' " „' Vt�ge Clprk l �y