T20-99 Ordinance No. T10-99
r AN ORDINANCE
PROVIDING FOR A REFUND TO SENIOR CITIZEN OF
MOBILE HOME LOCAL SERVICES TAXES
FOR THE 1998 TAX YEAR
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ELGIN,
ILLINOIS :
Section 1 . That there is hereby established a refund to
senior citizens of the mobile home local services tax of the
1998 mobile home local services taxes levied and collected on
mobile homes registered in the City of Elgin. The amount of
such refund shall equal $35 . 00 .
Section 2 . That to qualify for such senior citizen tax
refund for mobile homes located in Kane County the owner (s) of
the subject mobile home must have qualified and obtained for
the 1998 tax year the Senior Citizens Reduction of the Mobile
Home Local Services Tax in accordance with 35 ILCS 515/7, as
amended. To qualify for such senior citizen tax refund for
mobile homes located in Cook County the owner (s) of the
subject mobile home must have been eligible in the 1998 tax
year for the Senior Citizen Reduction of the Mobile Home Local
Services Tax in accordance with 35 ILCS 515/7, as amended.
Section 3 . That senior citizens qualified to receive the
mobile home local services tax refund shall be identified
through county tax records for the 1998 tax year or, in Cook
County, by such means as the Director of Finance deems
reasonable in his sole discretion to the extent permitted by
law. The Director of Finance is directed to work with the
appropriate county officials to determine the most expeditious
method for processing the mobile home local services tax
refund to the qualified senior citizens .
Section 4 . That all ordinances or parts of ordinances in
conflict with the provisions of this ordinance be and are
hereby repealed.
Section 5 . That this ordinance shall be in full force
and effect from and after its passage and publication in the
manner provided by law.
Ed Schock, Mayor
Presented: July 14 , 1999
Passed: July 14 , 1999
Omnibus Vote: Yeas 6 Nays 0
Recorded: July 15, 1999
Published: July 20, 1999
Attest :
Dolonna Mecum, City Clerk