Ordinance 2011-26 ORDINANCE NO. 2011-_Q6
AN ORDINANCE IMPOSING A NON-HOME RULE MUNICIPAL RETAILERS'
OCCUPATION TAX AND NON-HOME RULE MUNICIPAL SERVICE
OCCUPATION TAX IN THE UNITED CITY OF YORKVILLE,
KENDALL COUNTY, ILLINOIS
WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "City"), is a
duly organized and existing non-home rule municipal corporation created under the provisions of
the laws of the State of Illinois and under the provisions of the Illinois Municipal Code, as from
time to time supplemented and amended; and,
WHEREAS, Section 8-11-1.1 of the Illinois Municipal Code (65 ILCS 5/8-11-1.1)
empowers non-home rule municipalities with the authority, upon approval by referendum, to
impose by ordinance the tax authorized in Sections 8-11-1.3 and 8-11-1.4 of the Illinois
Municipal Code which is commonly referred to and known as a local sales tax; and,
WHEREAS, Section 8-11-1.3 of the Illinois Municipal Code (65 ILCS 5/8-11-1.3)
authorizes a non-home rule municipality to impose a Non-Home Rule Municipal Retailers'
Occupation Tax upon all persons engaged in the business of selling tangible personal property,
other than an item of tangible personal property which is titled and registered by an agency of the
State of Illinois, at retail in the municipality; and,
WHEREAS, Section 8-11-1.4 of the Illinois Municipal Code (65 ILCS 5/8-11-1.4)
authorizes a non-home rule municipality to impose a Non-Home Rule Municipal Service
Occupation Tax upon all persons engaged, in such municipality, in the business of making sales
of service; and,
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WHEREAS, no municipality may impose a tax under Section 8-11-1.3 of the Illinois
Municipal Code unless the municipality also imposes a tax at the same rate under Section 8-11-
1.4 of the Illinois Municipal Code; and,
WHEREAS, the Mayor and City Council of the United City of Yorkville by Resolution
No. 2011-01 submitted to the electors of the United City of Yorkville a public question regarding
the imposition of a Non-Home Rule Municipal Retailers' Occupation Tax and Non-Home Rule
Municipal Service Occupation Tax.
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.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the
United City of Yorkville, Kendall County, Illinois, as follows:
Section 1. That the above recitals are incorporated herein and made a part hereof
Section 2. 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 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 while this
ordinance is in effect; and 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.
Such Non-Home Rule Municipal Retailers' 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
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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. The imposition of these non-home rule taxes shall be in accordance with the
provisions of Section 8-11-1.3 and 8-11-1.4, respectively, of the Illinois Municipal Code (65
ILCS 5/8-11-1.3 and 5/8-11-1.4).
Section 3. 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 Ordinance.
Section 4. That the City Clerk of the United City of Yorkville be hereby authorized and
directed to file a certified copy of this Ordinance and a certification that Resolution No. 2011-01
received referendum approval with the Illinois Department of Revenue on or before the 1St day of
October, 2011.
Section S. That all Ordinances or parts of Ordinances in conflict with the provisions of
this Ordinance shall be and the same are hereby repealed.
Section 6. That this Ordinance shall be in full force and effect on the 1St day of January,
2012, following the adoption and filing of this Ordinance with the Department of Revenue.
Passed by the City Council of the United City of Yorkville, Kendall County, I 'nois this
Ao day of �T(,f t/1 ,2011.
CITY CLERK
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ROSE ANN SPEARS DIANE TEELING
GEORGE GILSON JR. JACKIE MILSCHEWSKI
CARLO COLOSIMO � MARTY MUNNS
CHRIS FUNKHOUSER _ V LARRY KOT
Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this
day of TUA)i 2011.
MA
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