Ordinance 1982-02 FHD: sb
ORDINANCE NO.
AN ORDINANCE OF THE UNITED CITY OF THE
VILLAGE OF YORKVILLE LEVYING A MUNCIPAL
AUTOMOBILE RENTING OCCUPATION TAX ACT
WHEREAS, the City Council of the United City of the
Village of Yorkville deems it expedient and necessary to impose a
tax upon all persons and businesses engaged in the business of
renting automobiles in this City,
NOW, THEREFORE, be it ordained by the City Council of
the United City of the Village of Yorkville that:
Section 1 . A tax is hereby imposed upon all persons
engaged in the business of renting automobiles in this City at
the rate of one percent of the gross receipts from such rentals
made in the course of such business while this ordinance is in
effect, in accordance with the provisions of Section 8-11-7 of
the Illinois Municipal Code .
Section 2 . Every such person engaged in such business
in the United City of the Village of Yorkville shall file on or
before the last day of each calendar month, the report to the
State Department of Revenue required by Sections Two and Three
of "An Act in Relation to a Tax upon Persons Engaged in the
Business of Selling Tangible Personal Property to Purchasers
for Use or Consumption" approved June 29 , 1933 , as amended.
Section 3 . At the time such report is filed, there
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shall be paid to the State Department of Revenue the amount
of tax hereby imposed on account of the renting of automobiles
during the preceding month.
Section 4 . The United City of the Village of Yorkville
City Clerk is hereby directed to transmit to the State Department
of Revenue a certified copy of this Ordinance not later than five
days after the effective date of this Ordinance .
Section 5 . This Ordinance shall be effective on the
first day of the calendar month next following publication as
provided in Municipal Code Section 1-2-4 . Certified proof of
publication shall be forwarded to the Illinois Department of
Revenue along with the certified copy of this Ordinance as
required by Section 4 .
PASSED this 1'144 day of A.D. 1982 .
i
City Clerk
APPROVED this day of �� „{ A.D. 1982 .
Mayor
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