Ordinance 1983-06 FHD: sb
ORDINANCE NO.�
AN ORDINANCE REPEALING AN ORDINANCE RETAINING
RETAIL OCCUPATIONAL TAX ACT, SERVICE OCCUPATION
AND USE TAX IMPOSED UPON CERTAIN FARM MACHINERY
WHEREAS, the City Council of the UNITED CITY OF THE
VILLAGE OF YORKVILLE, on the 28th day of August, A.D. 1980 , here-
tofore adopted an Ordinance retaining the Municipal Retailers '
Occupational Tax, Service Occupation Tax and Use Tax upon certain
farm machinery and equipment, pursuant to HB 2921 (Public Act 81-
1379) , as adopted by the Illinois General Assembly, and effective
August 12, 1980 , by an Ordinance, Ordinance No . 10-80 , of the
UNITED CITY OF THE VILLAGE OF YORKVILLE, and
WHEREAS, the City Council of the UNITED CITY OF THE VILLAGE
OF YORKVILLE is concerned that retention of the Municipal Retailers '
Occupational Tax, Service Occupation Tax, and Use Tax upon certain
farm machinery and equipment places sellers , lessors and users of
the affected farm machinery and equipment within the City at a
competitive disadvantage in comparison to sellers, lessors and users
of such equipment located outside the Corporate Limits of the
UNITED CITY OF THE VILLAGE OF YORKVILLE, and
WHEREAS , the City Council of the UNITED CITY OF THE VILLAGE
OF YORKVILLE desires to place such sellers, users and lessors with-
in the City of farm machinery and equipment on a parity with other
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sellers, users and lessors by repealing the Municipal Retailers '
Occupational Tax, Service Occupation Tax, and Use Tax imposed upon
the selling, leasing, and, in some cases , use of farm machinery
and equipment, as defined in Exclusion a-1 of Section 2 of the
"Retailers ' Occupation Tax Act" , approved June 28 , 1933 , as amended,
farm machinery and equipment Exclusion contained in Section 3 of
the "Service Occupation Tax Act" , approved July 10 , 1961 , as
amended, and farm machinery and equipment Exclusion contained in
Section 3 of the "Use Tax Act" , approved July 14 , 1955 .
NOW, THEREFORE, BE IT ORDAINED by the City Council of
the UNITED CITY OF THE VILLAGE OF YORKVILLE of Kendall County,
Illinois, as follows :
Section 1 . That Ordinance 10-80 , retaining and imposing
Municipal Retailers ' Occupational Tax, Service Occupation Tax, and
Use Tax upon certain farm machinery and equipment, as defined in
Section 2 of the "Retailers ' Occupation Tax Act" , approved June 28 ,
1933 , Section 3 of the "Service Occupation Tax Act" , approved
July 10 , 1961 , and Section 3 of the "Use Tax Act" , approved July 14 ,
1955 , be and the same is hereby repealed, effective immediately.
Section 2 . That a certified copy of this Ordinance,
together with Ordinance 10-80 , of the UNITED CITY OF THE VILLAGE
OF YORKVILLE be transmitted forthwith to the Illinois Department
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of Revenue.
Section 3 . That this Ordinance shall be effective
upon its passage.
PASSED this 1 (j/X day of MCC;t,t/�,_1 , A.D. 1983 .
City Clerk
APPROVED this 161A day of M a"ICd ) , A.D. 1983.
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