2025-04-21 - Ordinance 2025-061 - IMPLEMENTING A MUNICIPAL GROCERY RETAILERS’ OCCUPATION TAX AND A MUNICIPAL GROCERY SERVICE OCCUPATION TAX:.I'ORDINANCE 2025-06I
AN ORDINANCE IMPLEMENTTNG A MUNICIPAL
GROCERY RETAILERS' OCCUPATION TA( AND
A MUNICIPAL GROCERY SERVICE
OCCUPATION TA)(
\{r
BUFEATO
GROVE
WHEREAS the rlinois Municipar code, 65 ILCS sn-2-r, provides that the
corporate authorities of each municipality may pass all ordinances and make all rulesand regulations proper or necessary, to carry into effect the powers granted to
municipalities, with such fines or penalties as may be deemed proper; and
WHEREAS the virrage of Buffaro Grove ("Viilage") is a home rule ilinois
municipality pursuant to the constitution of the state of lllinois of 1970, as amended;
and
WHEREAS Section 8-11-24 0f the ilinois Municipal code (65 ILCS 5/8_It-24)
provides that, beginning on January1,2026, all lllinois municipalities may impose a tax"upon all persons engaged in the business of selling groceries at retail in the
municipaIity" (the "Municipal Crocery Tax',) (65 ILCS SIB_11-24); and
WHEREAS the Municipar crocery Retairers' occupation Tax may be imposed"at the rate ofl7o of the gross receipts from these sares" (65 rLCS 5/B-lI-24); and
WHEREAS any Municipar crocery Retairers' occupation Tax shaI be
administered, collected and enforced by the inois Department of Revenue; and
WHEREAS Section a)1-24 0f the ilrinois Municipar Code (65 |LCS 5/8-r-24)
requires any municipality imposing a Municipal crocery Retailers, occupation Tax
under section B-I-24 of the ilinois Municipal Code (65 tLCs s/B-i1-24lto also impose aService Occupation Tax at the same rate, ,,upon all persons engaged, in themunicipality, in the business of making sales of service, who, as an incident to makingthose sales of service, transfer groceries" as "an incident to a sare of service,, (the"Municipal Crocery Service occupation Tax,,) (65 tLCS S/8{l-24); and
WHEREAS any Municipal Crocery Service Occupation Tax shall beadministered, co[ected and enforced by the Irinois Department of Revenue; and
*HEREAS the president and Virage Board berieve that it is appropriate,necessary and in the best interests of the Village and its residents, that the Village lelya Municipal crocery Retairers' occupation Tax as permitt"o ov s".tion e- ri-21 or th,"lllinois Municipal Code (65 ILCS S/A_\_24); and
smart with heart.
Crove, lL 60089 \ 847-4S9-25OOpp Blvd. B oq.orq
Page I of 3
WHEREAS the President and Village Board believe that it is appropriate,
necessary and in the best interests of the Village and its residents, that the village le\4/
a Municipal crocery service occupation Tax as permitted by section g{l-24 of the
lllinois Municipal Code (65 ILCS S/e-ll|-241.
Now THEREFORE BE lr oRDAINED by the president and Board of rrustees of the
Village of Buffalo Crove, Cook and Lake Counties, lllinois, as follows:
page 2 of 3
smart with heart.
50 Raupp Blvd, Buffato Crove, tL 60089 \ e47_4S9_2SOo
sEcrloN I: lncorporation of Recitals. The foregoing recitals shall be and are
hereby incorporated as f indings of fact as if said recitals were fully set forth herein.
SECTION 2: Municipal Crocery Retailers, Occupation Tax lmposed. A tax is
hereby imposed upon all persons engaged in the business of selling groceries at retail
in this municipality at the rate of l% of the gross receipts from such sales made in the
course of such business while this Ordinance is in effect. The imposition of this tax is
in accordance with and subject to the provisions of section g-11-24 of the lllinois
Municipal Code (65 ILCS 5/8-lt-24).
SECTION 3: Municipal Crocery Service Occupation Tax. A tax is hereby
imposed upon all persons engaged in this municipality in the business of making
sales of service, who, as an incident to making those sales of service, transfer groceries
as an incident to a sale of service. The rate of this tax shall be the same rate identif ied
in Section 2, above. The imposition of this tax is in accordance with and subject to the
provisions of Section 8tt-24 of rhe illinois Municipal Code (6s tLcs s/B-11-241.
sEcrloN 4: lllinois Department of Revenue to Administer Both raxes. The
taxes hereby imposed, and all civil penalties that may be assessed as an incident
thereto, shall be collected and enforced bythe Department of Revenue ofthe state of
lllinois. The lllinois Department of Revenue shall have full power to administer and
enforce the provisions of this Ordinance.
sEcrloN 5: clerk to file ordinance with lllinois Department of Revenue. As
required under section 8-11-24 of the tllinois Municipal Code (65 tLCS s/8-lt-24), the
Clerk is hereby directed to file a certified copy of this ordinance with the lllinoisDepartment of Revenue upon its adoption.
sEcrtoN 6: Effective Date. The taxes imposed by this ordinance shal takeeffect on January 1,2026.
sEcrroN z: Repear of confricting provisions. AI ordinances, resorutions andpolicies or parts thereof, in conflict with the provisions of this ordinance are, to theextent of the conflict, expressly repealed on the effective date of this ordinance.
SECTION 8: Severability. lf any provision of this Ordinance or application
thereof to any person or circumstances is ruled u nconstitutiona I or otherwise invalid,
such invalidity shall not affect other provisions or applications of this Ordinance that
can be given effect without the invalid application or provision, and each invalid
provision or invalid application of this Ordinance is severable.
SECTION 9: Headings/Captions. The head ings/ca ptions identifying the
various sections and subsections of this Ordinance are for reference only and do not
define, modify, expand or limit anyof the terms or provisions of the Ordinance.
SECTION lO: This ordinance shall be in full force and effect from and after its
passage, approval and publication as provided by law.
AYES:
NAYES:
ABSENT:
PASSED:
APPROVED:
PUBLISHED
5 - lohnson. Cesario. Otten heimer. Bocek. Weidenfeld
- None
I - Stein
April21.2025
April21.2025
Aoril23.2025
OVED:
a^e^iuf-v^1-S---.,..\n--
Ja ne6rilS i ra bia n, Vi I lag-lerk Eric N. Smi Village Presidentt
Page 3 of 3
smart with heart.
50 Raupp Blvd, Buffalo Orove, |L60089 \ 847-459-2500, vbg.otg
ATTEST:
-a^: '-\