Ordinance 2025-37 UNITED CITY OF YORKVILLE
KENDALL COUNTY, ILLINOIS
ORDINANCE NO. 2025-37
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE,
KENDALL COUNTY, ILLINOIS AMENDING TITLE 3,
CHAPTER 2 OF THE YORKVILLE CITY CODE
Passed by the City Council of the
United City of Yorkville,Kendall County, Illinois
This 22°d day of April, 2025
Published in pamphlet form by the
authority of the Mayor and City Council
of the United City of Yorkville,Kendall
County,Illinois on April 24, 2025.
Ordinance No. 2025-37
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY,
ILLINOIS AMENDING TITLE 3, CHAPTER 2 OF THE YORKVILLE CITY CODE
Ci is a duly
the United Cityof Yorkville, Kendall County, Illinois
(the "City"),
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, the Illinois Municipal Code provides that the corporate authorities of each
municipality may pass all ordinances and make all rules and regulations proper or necessary, to
carry into effect the powers granted to municipalities, with such fines or penalties as may be
deemed proper; and,
WHEREAS,pursuant to Section 8-11-24 of the Illinois Municipal Code(65 ILCS 5/8-11-
24) beginning on January 1, 2026, all Illinois municipalities may impose a tax "upon all persons
engaged in the business of selling groceries at retail in the municipality"(the"Municipal Grocery
Tax") (65 ILCS 5/8-11-24); and,
WHEREAS, Section 8-11-24 of the Illinois Municipal Code(65 ILCS 5/8-11-24)requires
any municipality imposing a Municipal Grocery Retailers' Occupation Tax under said Section 8-
11-24 (65 ILCS 5/8-11-24) to also impose a Municipal Service Occupation Tax at the same rate,
"upon all persons engaged, in the municipality, in the business of making sales of service, who, as
an incident to making those sales of service,transfer groceries"as"an incident to a sale of service";
and,
Ordinance No.2025-37
Page 2
WHEREAS, any Municipal Grocery Service Occupation Tax and the Municipal Service
Occupation Tax shall be administered, collected and enforced by the Illinois Department of
Revenue; and,
WHEREAS, the Mayor and City Council believe that it is appropriate, necessary and in
the best interests of the City and its residents, that the City levy a Municipal Grocery Retailers'
Occupation Tax and a Municipal Grocery Service Occupation Tax as permitted by Section 8-11-
24
0
24 of the Illinois Municipal Code at the rate of 1 /o of thegross receipts of sales bygroceryretailers
p p
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. Incorporation of Recitals. The foregoing recitals shall be and are hereby
incorporated as findings of fact as if said recitals were fully set forth herein.
Section 2. Paragraph A of Section 3-2-1 of the Yorkville City Code is hereby amended
by deleting said paragraph A and replacing with the following:
A. Tax imposed:A tax is hereby imposed on all persons engaged in the business of selling
tangible personal property at retail in this City, other than the business of selling
groceries, at the rate of one percent(1%) of the gross receipts from such sales made in
the course of such business while this section is in effect, in accordance with the
provisions of Section 8-11-1 of the Illinois Municipal Code(65 ILCS 5/8-11-1).
Section 3. Title 3, Chapter 2 of the Yorkville City Code is hereby amended by adding
the following new Section 3-1-1.2:
Ordinance No.2025-37
Page 3
3-2-1.2 Municipal Grocery Retailers'Occupation Tax Imposed.
A. A tax is hereby imposed upon all persons engaged in the business of selling groceries
at retail in this municipality at the rate of 1%of the gross receipts from such sales made
in the course of such business. The imposition of this tax is in accordance with and
subject to the provisions of Section 8-11-24 of the Illinois Municipal Code (65 ILCS
5/8-11-24).
B. 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 which shall have full power to administer and enforce these provisions of this
code.
Section 4. Paragraph A of Section 3-2-2 is hereby amended by deleting paragraph A
and replacing it with the following:
A. Tax imposed: A tax is hereby imposed upon all persons engaged in this City in the
business of making sales of service other than in the business of transferring groceries
as an incident to a sale of service at the rate of of one percent (1%) of the cost price of
all tangible personal property transferred by said servicemen either in the form of
tangible personal property or in the form of real estate as an incident to a sale of service,
in accordance with the provisions of 8-11-5 of the Illinois Municipal Code (65 ILCS
5/8-11-5).
Section 5. Title 3, Chapter 2 of the Yorkville City Code is hereby amended by adding
the following new Section 3-2-2.3:
3-2-2.3: Municipal Grocery Service Occupation Tax.
Ordinance No.2025-37
Page 4
A. A tax is hereby imposed upon all persons engaged in this City in the business of making
sales of service,who, as an incident to making those sales of service,transfer groceries
as an incident to a sale of service. The rate of this tax shall be the same rate identified
in Section 2, above. The imposition of this tax is in accordance with and subject to the
provisions of Section 8-11-24 of the Illinois Municipal Code(65 ILCS 5/8-11-24).
B. 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 Illinois Department of Revenue shall have full power to administer and
enforce these provisions of this code.
Section 6. Effective Date. The taxes hereby imposed by Section 3-2-1.2 and 3-2-2.3
shall take effect on January 1, 2026.
Section 7. Clerk to File Ordinance with Illinois Department of Revenue. As required
under Section 8-11-24 of the Illinois Municipal Code(65 ILCS 5/8-11-24),the City Clerk is hereby
directed to file a certified copy of this Ordinance with the Illinois Department of Revenue on or
before October 1, 2025.
Section 8. 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 22nd day of April,A.D. 2025.
,�Q
CI Y CLERK
Ordinance No.2025-37
Page 5
KEN KOCH AYE DAN TRANSIER AYE
ARDEN JOE PLOCHER AYE CRAIG SOLING AYE
CHRIS FUNKHOUSER AYE MATT MAREK AYE
SEAVER TARULIS ABSENT RUSTY CORNEILS AYE
APPROVED by me, as Mayor of the United City of Yorkv' le, Kendall County, Illinois
�2
this 2�.J day of A Y < ' ,A.D. 2025.
MAYOR
Attest:
?)\- )j
Y CLERK
Ordinance No.2025-37
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