Ordinance 2024-78 UNITED CITY OF YORKVILLE
KENDALL COUNTY, ILLINOIS
ORDINANCE NO. 2024-78
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,
ILLINOIS AMENDING THE YORKVILLE CITY CODE
Passed by the City Council of the
United City of Yorkville,Kendall County,Illinois
This 10th day of December, 2024
Published in pamphlet form by the
authority of the Mayor and City Council
of the United City of Yorkville,Kendall
County,Illinois on December 12,2024.
- _._. . _ . .
Ordinance No. 2024-78
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY,
ILLINOIS AMENDING THE YORKVILLE CITY CODE
WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "City"), is a duly
organized and validly existing non-home rule municipal corporation created under the provisions
of Article VII, Section 7 of the Illinois Constitution of 1970 and the provisions of the Illinois
Municipal Code 65 ILCS 5/1-1-1 et seq. (the "Illinois Municipal Code") as from time to time
supplemented and amended; and,
WHEREAS, pursuant to Section 8-11-1.1 of the Illinois Municipal Code non-home rule
municipalities are empowered with the authority, upon approval by referendum, to impose by
ordinance the tax authorized in Sections 8-11-1.3, a Non-Home Rule Municipal Retailers'
Occupation Tax, and 8-11-1.4, a Non-Home Rule Municipal Retailers' Service Occupation Tax,
which are commonly referred to and known as a local sales taxes; and,
WHEREAS,the electors of the United City of Yorkville approved a referendum imposing
a Non-Home Rule Municipal Retailers'Occupation Tax and a Non-Home Rule Municipal Service
Occupation Tax at the consolidated election held on April 5,2011,which taxes have been imposed
in accordance with the Illinois Municipal Code; and,
WHEREAS, it has been determined to include the imposition of the Non-Home Rule
Municipal Occupation Tax and the Non-Home Rule Municipal Service Occupation Tax into the
Yorkville City Code for convenient reference of its businesses and local consumers as hereinafter
provided.
NOW THEREFORE,BE IT ORDAINED,by the Mayor and City Council of the United
City of Yorkville, Kendall County, Illinois as follows:
Section 1. The foregoing preambles to this Ordinance are hereby incorporated into this
Section 1 as if fully set forth herein.
Section 2. Title 3, Chapter 2 of the Yorkville City Code is hereby amended by adding
the following sections 3-2-1.1 and 3-2-2.1:
3-2-1.1: Non-Home Rule Municipal Retailers' Occupation Tax
A. Tax imposed: A tax is hereby imposed upon all persons engaged in the business of
selling tangible personal property,other than an item of tangible personal property titled
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and registered with an agency of this State's government, at retail in this municipality
at the rate of one percent (1%) of the gross receipts from such sales made in the course
of such business.
B. Tax return required: Every such person engaged in such business in the City shall file,
on or before the last day of each calendar month, the report to the state Department of
Revenue required by section 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 28, 1933, as amended(35 ILCS 120/1 et seq.).
C. Payment of tax: At the time such report is filed, there shall be paid to the state
Department of Revenue the amount of tax hereby imposed on account of the receipts
from sales of tangible personal property during the preceding month.
D. This Non-Home Rule Municipal Retailers'Occupation Tax shall not be imposed on the
sales of food for human consumption that is to be consumed off the premises where it
is sold(other than alcoholic beverages, soft drinks and food that has been prepared for
immediate consumption) and prescription and non-prescription medicines, drugs,
medical appliances and insulin, urine testing materials, syringes and needles used by
diabetics.
E. The taxes hereby imposed, and all civil penalties that may be assessed as an incident
thereto, shall be collected and enforced by the Department of Revenue of the State of
Illinois. The Department of Revenue shall have full power to administer and enforce
the provisions of this Section 3.2-1.1.
3-2-2.1: Non-Home Rule Municipal Service Occupation Tax
A. Tax imposed:A tax is hereby imposed upon all persons engaged in this municipality in
the business of making sales of service, at the rate of one percent (1%) of the selling
price of all tangible personal property transferred by such serviceman as an incident to
a sale of service.
B. Tax return required: Every supplier or serviceman required to account for municipal
service occupation tax for the benefit of this municipality shall file, on or before, the
last day of each calendar month,the report to the state Department of Revenue required
by Section 9 of the Service Occupation Tax Act(35 ILCS 115/1 et seq.).
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C. Payment of tax: At the time such report is filed, there shall be paid to the state
Department of Revenue the amount of tax hereby imposed.
D. This Non-Home Rule Municipal Retailer's Occupation Tax and the Non-Home Rule
Municipal Service Occupation Tax shall not be imposed on the sales of food for human
consumption that is to be consumed off the premises where it is sold (other than
alcoholic beverages, soft drinks and food that has been prepared for immediate
consumption) and prescription and non-prescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes and needles used by diabetics.
E. The taxes hereby imposed, and all civil penalties that may be assessed as an incident
thereto, shall be collected and enforced by the Department of Revenue of the State of
Illinois. The Department of Revenue shall have full power to administer and enforce
the provisions of this Section 3-2-2.1.
Section 3. This Ordinance shall be in full force and effect upon its passage, approval
and publication as provided by law.
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this
10`h day of December,A.D. 2024.
11jr_itia
CI Y CLERK
KEN KOCH AYE DAN TRANSIER AYE
ARDEN JOE PLOCHER AYE CRAIG SOLING AYE
CHRIS FUNKHOUSER AYE MATT MAREK AYE
SEAVER TARULIS AYE RUSTY CORNEILS AYE
APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois
this \\' day of �� ,A.D. 2024.
MAYOR
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Attest:•
C T CLERK
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