Ordinance 1980-10 FHD: sb
ORDINANCE NO.
ORDINANCE AMENDING ORDINANCES CONCERNING RETAIL
OCCUPATIONAL TAX ACT, PASSED
AUGUST 14 , 1969 , JULY 13 , 1967, JUNE 12 , 1958, & APRIL 2 , 1956
AND AMENDING ORDINANCES ESTABLISHING SERVICE
OCCUPATIONAL TAX ACT & USE TAX ACT,
PASSED APRIL 11 , 1968 & JULY 13 , 1967 RESPECTIVELY
WHEREAS, HB 2921 (Public Act 81-1379) , effective
August 12, 1980 , has been adopted by the Illinois General
Assembly, and
WHEREAS, said Act amends Sections 8-11-1 , 8-11-5 , and
8-11-6 of the Illinois Municipal Code, and
WHEREAS, said amendments provide that certain farm
machinery and equipment is partially excluded from the municipal
retailers' occupation tax, service occupation tax, and use tax,
and
WHEREAS, it is the desire of the UNITED CITY OF THE
VILLAGE OF YORKVILLE that sales or use of such farm machinery
and equipment remain subject to said taxes.
NOW, THEREFORE, BE IT ORDAINED by the City Council of
the UNITED CITY OF THE VILLAGE OF YORKVILLE , Kendall County,
Illinois, as follows:
Section 1. Ordinances concerning Retail Occupational
Tax Act, passed August 14 , 1969 , July 13 , 1967 , June 12 , 1958 , and
April 2 , 1956 , and Service Occupational Tax Act and Use Tax Act,
passed April 11, 1968 and July 13 , 1967 , respectively, are hereby
amended by adding thereto the following sections which shall read
as follows:
Section 1. Exclusion a-1 contained in Section 2
of the "Retailers' Occupation Tax Act" approved June 28 ,
1933 , as amended, shall not apply to persons engaged
in the business of selling tangible personal property
at retail within the UNITED CITY OF THE VILLAGE OF
YORKVILLE.
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Section 2. The farm machinery and equipment ex-
clusion contained in Section 3 of the "Service Occupation
Tax Act" , approved July 10, 1961, as amended, shall not
apply to all persons engaged in the business of making
sale of service within the UNITED CITY OF THE VILLAGE OF
YORKVILLE.
Section 3 . The farm machinery and equipment ex-
clusion contained in Section 3 of the "Use Tax Act" ,
approved July 14 , 1955, as amended, shall not apply
to the privilege of using in such municipality any
item of tangible personal property which is purchased
outside Illinois at retail from a retailer and which
is titled or registered with an agency of this State ' s
government. "
Section 2. This Ordinance shall be effective upon its
passage and publication as required by law.
PASSED this 28th day of August, 1980 .
City C116rk
SIGNED AND APPROVED this 28th day of August, 1980.
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I, LUANNE ERICKSON, Clerk in and for the UNITED
CITY OF THE VILLAGE OF YORKVILLE, hereby certify the fore-
going to be a true, perfect and correct copy of an Ordinance
passed by the City Council of the said UNITED CITY OF THE
VILLAGE OF YORKVILLE at a meeting of August 28 , 1980.
IN WITNESS WHEREOF , I have hereunto set my hand and
seal this day of A.D. 1980.
LuXnne Erickson, City Cler
STATE OF ILLINOIS
SS
COUNTY OF KENDALL