S7-94 t"" CITY OF ELGIN
ORDINANCE NO. S7-94
AN ORDINANCE
ESTABLISHING A HOME RULE MUNICIPAL RETAILERS ' AND
SERVICE OCCUPATION TAX EXEMPTING CERTAIN FOOD, DRUG
AND MOTOR VEHICLES
ADOPTED BY THE
CITY COUNCIL OF THE
CITY OF ELGIN
ON THIS 28TH DAY OF SEPTEMBER, 1994
Published in pamphlet form by
authority of the City Council of
the City of Elgin, Kane and Cook
Counties, Illinois, on this
29th day of September, 1994 .
r
STATE OF ILLINOIS
ss .
COUNTY OF KANE )
CERTIFICATE
I , Dolonna Mecum, certify that I am the duly appointed
and acting municipal clerk of the City of Elgin, Cook and Kane
Counties, Illinois .
I further certify that on September 28, 1994, the
Corporate Authorities of such municipality passed and approved
Ordinance No. S8-92, entitled An Ordinance Establishing a Home
Rule Municipal Retailers ' and Service Occupation Tax Exempting
Certain Food, Drugs and Motor Vehicles, which provided by its
terms that it should be published in pamphlet form.
The pamphlet form of Ordinance No. S7-94, including
the Ordinance and a cover sheet thereof, was prepared, and a
copy of such Ordinance was posted in the municipal building,
commencing on September 29, 1994, and continuing for at least
ten days thereafter. Copies of such Ordinance were also
available for public inspection upon request in the office of
the municipal clerk.
DATED at Elgin, Illinois, on September 29, 1994 .
4'
Municipal Clerk
(SEAL)
rik
elk Ordinance No. S7-94
AN ORDINANCE
ESTABLISHING A HOME RULE MUNICIPAL RETAILERS ' AND
SERVICE OCCUPATION TAX EXEMPTING CERTAIN FOOD, DRUGS AND
MOTOR VEHICLES
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ELGIN,
ILLINOIS :
Section 1 . 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 this municipality at the rate of 0 . 75% 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 this municipality in the business
of making sales of service, at the rate of 0 . 75% of the
selling price of all tangible personal property transferred by
such serviceman as an incident to a 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 food for human consumption which is to be
consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks and food which has been
prepared for immediate consumption) and prescription and
non-prescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used by
diabetics . 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" ( 65 ILCS
5/8-11-1 and 5/8-11-5 ( 1992 State Rev. Edition) ) .
Section 2 . 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 3 . The City 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 October.
Section 4 . This ordinance shall take effect on the first
day of January next following the adoption and filing of this
ordinance with the Department of Revenue.
George)anDeVoorde, Mayor
eft Presented: September 28, 1994
Passed: September 28, 1994
Vote: Yeas 5 Nays 1
Recorded: September 29, 1994
Published: September 29 , 1994
Attest:
ifk14-1Arv-\-4■
Do1onna Mecum, City Clerk