Ordinance 2014-13 UNITED CITY OF YORKVILLE
KENDALL COUNTY, ILLINOIS
ORDINANCE NO. 2014-13
AN ORDINANCE AMENDING THE MOTOR VEHICLE TAX FOR ROADWAY
IMPROVEMENT AND MAINTENANCE IN THE UNITED CITY OF YORKVILLE
Passed by the City Council of the
United City of Yorkville,Kendall County,Illinois
This 22nd day of April, 2014
Published in pamphlet form by the
authority of the Mayor and City Council
of the United City of Yorkville,Kendall
County,Illinois on April 30,2014.
ORDINANCE NO. 2014-
AN ORDINANCE AMENDING THE MOTOR VEHICLE TAX FOR ROADWAY
IMPROVEMENT AND MAINTENANCE IN THE UNITED CITY OF YORKVILLE
WHEREAS, the United City of Yorkville (the "City") is a duly organized and validly
existing non home-rule municipality created in accordance with the Constitution of the State of
Illinois of 1970 and the laws of the State; and,
WHEREAS, Section 8-11-4 of the Illinois Municipal Code (65 ILCS 5/8-11-4) provides
that each owner of a motor vehicle may be required by a City within which the owner resides to
pay a tax for the use of such motor vehicle in that City; and,
WHEREAS, the Mayor and City Council (the "Corporate Authorities") desire to impose
a motor vehicle tax for the purpose of improving, paving, repairing and maintaining the City's
streets; and,
WHEREAS, the issuance of a motor vehicle sticker after payment of a motor vehicle tax
would required the City to expend a significant amount of the tax funds collected for the costs of
issuance of the applications, collection of the tax, issuance of a vehicle sticker and enforcement
to require all owners to pay the vehicle tax; and,
WHEREAS, the Corporate Authorities have determined that it is reasonable to establish
a rebuttable presumption that each vehicle owner is also a utility customer and has one vehicle
that could be subject to a City motor vehicle tax; and,
WHEREAS, the Corporate Authorities to avoid the collection and enforcement costs of a
motor vehicle tax by the issuance of vehicle stickers has determined that only one vehicle of each
owner shall be subject to the tax and that tax shall be collected from the vehicle owner as a City
utility customer as part of the customer's utility bill; and,
WHEREAS, the Corporate Authorities hereby adopt a motor vehicle tax on one vehicle
of the owner and as a City utility customer without the issuance of a vehicle sticker and authorize
its collection through the utility billing process.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, as follows:
Section 1. That Section 3-2-8 be and is hereby added to Title 3 of Chapter 2 of the
Yorkville City Code to read as follows:
"3-2-8 City Vehicle Tax
A. Tax Imposed. A vehicle tax is imposed upon the owner of a motor vehicle as defined in
the Illinois Vehicle Code, except as provided in subsection F, which is registered with the
Ordinance No.2014- 13
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Illinois Secretary of State to a premise located within the City or has its situs in the City
notwithstanding the owner's residency. It shall constitute prima facie evidence that a
motor vehicle is operated on the streets of the City when registered or it has its situs in
the City. Situs shall mean the owner's premise where the motor vehicle is principally
garaged, dispatched or where the movement of the vehicle originates. An owner's
premise shall mean the same as the premise of a utility service customer. This vehicle
tax shall expire on April 30, 2015.
B. Presumption of ownership. There is established a rebuttable presumption that each
owner as a utility customer has one motor vehicle registered or with situs to the owner's
premise in the City. This presumption may be rebutted by the owner filing a sworn
affidavit with the City's Finance Department that there is no motor vehicle registered or
with situs on the premise in the City. The Finance Department will investigate the facts
in the affidavit and if found to be true the vehicle tax shall not be imposed.
C. Tax Rate. The owner shall pay an annual vehicle tax on one motor vehicle registered or
with situs to the owner's premise in the City of eight dollars ($8.00) per month that shall
be billed as part of the owners' utility service bill.
D. Use of tax funds. The revenue derived from the vehicle tax shall be used for the purpose
of improving, paving, repairing and maintaining the streets and other public roadways
within the City.
E. Reduced rate for certain owners. (1)No tax shall be imposed for owner's that are units of
local government or a school district, (2)No tax shall be imposed on an owner who is in
active military service pursuant to the Soldiers' and Sailors' Civil Relief Act of 1940, as
amended."
Section 2. That Section 7-7-3 be and is hereby added to Chapter 7 of Title 7 of the
Yorkville City Code to read as follows:
"7-7-3 Vehicle Tax
The vehicle tax imposed by Section 3-2-8 shall be placed on the regular billing of City
utility bills in the amount a provided in Section 3-2-8."
Section 3. That the Title to Chapter 2 of Title 3 of"Municipal Occupation Taxes"be and
is hereby amended to read as "Municipal Taxes."
Section 4. This Ordinance shall be in full force and effect upon its passage, approval, and
publication as provided by law.
Ordinance No. 2014-1 3
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Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this
day of , 2014.
CITY CLERK
CARLO COLOSIMO 1 KEN KOCH
JACKIE MILSCHEWSKI y LARRY KOT
CHRIS FUNKHOUSER JOEL FRIEDERS
ROSE ANN SPEARS DIANE TEELING
Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this J9
day of-}?KIL- 2014.
AW
MjWOR
Ordinance No.2014- 3
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