Alsip § 18.37 Taxation & Revenue Section Tax imposed This section imposes a one percent home rule municipal retailers' occupation tax on the gross receipts from retail sales of tangible personal property within Alsip. Certain items are excluded from this tax, including vehicles, most food for off-premises consumption, and specific medical supplies. View in Alsip’s full code →
Alsip § 18.37.1 Taxation & Revenue Section State law exclusion not applicable in village This section states that a specific exclusion found in state law, Section 2(d) of the Retailers' Occupation Tax Act, does not apply within the village of Alsip. View in Alsip’s full code →
Alsip § 18.38 Taxation & Revenue Section Filing of monthly report This section requires businesses subject to village taxes to file a monthly report with the state department of revenue by the last day of each month. It also mandates the payment of taxes imposed by the ordinance on sales receipts from the preceding month at the time of filing. View in Alsip’s full code →
Alsip § 18.46 Taxation & Revenue Section Tax imposed This section imposes a home rule municipal service occupation tax of one percent on the selling price of tangible personal property transferred as part of a sales tax service within the village. It provides specific exclusions for certain food items and medicines. View in Alsip’s full code →
Alsip § 18.46.1 Taxation & Revenue Section State law exclusion not applicable in village View in Alsip’s full code →
Alsip § 18.47 Taxation & Revenue Section Filing of monthly reports This section mandates that suppliers and servicemen liable for the municipal service occupation tax must file a monthly report with the state department of revenue by the last day of each month. They must also remit the tax due at the time of filing. View in Alsip’s full code →
Alsip § 18.51 Taxation & Revenue Section Tax imposed This section imposes a one percent tax on the gross receipts of businesses engaged in renting automobiles within the village of Alsip. This tax is levied in accordance with Section 8-11-7 of the Illinois Municipal Code. View in Alsip’s full code →
Alsip § 18.52 Taxation & Revenue Section Filing of monthly report This section requires individuals or entities engaged in the automobile renting business within the village to file a monthly report with the state department of revenue. This report must comply with the requirements of specific sections of an Illinois Act concerning taxes on the sale of tangible personal property. View in Alsip’s full code →
Alsip § 18.53 Taxation & Revenue Section Payment of tax This section mandates the payment of taxes on automobile rentals to the state department of revenue. Payment is due at the time of filing a report detailing rental activity for the preceding month. View in Alsip’s full code →
Alsip § 18.60 Taxation & Revenue Section Municipal grocery retailers' occupation tax imposed This section imposes a one percent tax on the gross receipts from retail grocery sales within the village. The tax is levied in accordance with state statute 65 ILCS 5/8-11-24. View in Alsip’s full code →
Alsip § 18.61 Taxation & Revenue Section Municipal grocery service occupation tax This ordinance imposes a tax on persons engaged in business in Alsip who transfer groceries as an incident to a sale of service. The tax rate will mirror that specified in a preceding section (18-60) and is enacted under state statute 65 ILCS 5/8-11-24. View in Alsip’s full code →
Alsip § 18.62 Taxation & Revenue Section State department of revenue to administer both taxes This section designates the state department of revenue as the administrator responsible for collecting and enforcing the imposed municipal grocery retailer taxes and any associated civil penalties. The department is granted full authority to implement and uphold the provisions of this division. View in Alsip’s full code →
Alsip § 18.63 Taxation & Revenue Section Village clerk to file ordinance with state department of revenue This section directs the Village Clerk of Alsip to file a certified copy of the Municipal Grocery Retailer Tax ordinance with the State Department of Revenue, as mandated by state law. View in Alsip’s full code →
Antioch § 3.5.1 Taxation & Revenue Section Tax Imposed This ordinance imposes a 3% occupation tax on gross receipts from retail cannabis sales in Antioch. The tax is not applicable to sales under the Compassionate Use of Medical Cannabis Program Act and allows sellers to pass the charge on to consumers. View in Antioch’s full code →
Antioch § 3.5.2 Taxation & Revenue Section Collection Of Tax This section states that the Cannabis Retailers' Occupation Tax and any associated civil penalties will be collected and enforced by the state department of revenue. The department is granted full authority to administer, enforce, collect, and dispose of these taxes and penalties. View in Antioch’s full code →
Arlington Heights § Section 12.1901 Taxation & Revenue Section Home Rule Municipal Retailers' Occupation and Service Occupation Tax This section imposes a one percent tax on the gross receipts of businesses selling tangible personal property and on the selling price of tangible personal property transferred as part of a service sale within Arlington Heights. Exemptions apply to certain food items sold for off-premises consumption and various medical supplies. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1501 Taxation & Revenue Section Hotel Tax; Amount This section establishes a five percent tax on the gross rental receipts from hotel rooms in Arlington Heights. The tax applies to rentals of less than 24 hours and excludes rentals to permanent residents. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1502 Taxation & Revenue Section Definitions This section defines key terms related to the hotel tax in Arlington Heights. It clarifies what constitutes gross rental receipts, a hotel, a permanent resident, a person, and room or rooms for the purposes of the ordinance. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1503 Taxation & Revenue Section Tax Return This section requires all entities subject to the hotel tax to file a tax return with the Village's Finance Department monthly. The return must be filed by the 30th of the month following the tax collection period, and the tax payment is due at the same time. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1504 Taxation & Revenue Section Reimbursement of Tax This section allows persons subject to the hotel tax to recoup their liability by separately stating the tax as an additional charge. This charge can be combined with the state's hotel operators occupation tax. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1505 Taxation & Revenue Section Books and Records This section mandates that individuals subject to the hotel tax must maintain separate records for taxable hotel rents and occupancies, distinguishing them from non-taxable transactions. Failure to do so results in the entire hotel proceeds being taxed at the designated rate. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1506 Taxation & Revenue Section Interest, Penalties and Fines This section outlines penalties for late, underpayment, or nonpayment of hotel taxes, including interest at 1% per month and a 10% penalty on tax and interest. It also specifies fines for violations of the article, with increasing penalties for repeat offenses within 180 days. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1507 Taxation & Revenue Section Proceeds This section dictates that all revenue generated from the hotel tax, including any interest and penalties, must be deposited into the Village's Treasury and allocated to its General Fund. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1508 Taxation & Revenue Section Severability This section ensures that if any part of the Hotel Tax Article is found invalid, the rest of the Article will remain in effect. It also clarifies that the invalid part will still apply to other valid situations. View in Arlington Heights’s full code →
Bannockburn § 210.31 Taxation & Revenue Section Definitions This section defines key terms used in Article VIII concerning the hotel tax. It clarifies what constitutes a "hotel," a "permanent resident," a "person," and "room or rooms" for the purpose of the ordinance. View in Bannockburn’s full code →
Bannockburn § 210.32 Taxation & Revenue Section Tax imposed; rate; liability for tax This section levies a 5% hotel tax on the gross rental receipts for hotel rooms in Bannockburn. The tax is ultimately paid by the user and is in addition to all other taxes, excluding revenues from permanent residents. View in Bannockburn’s full code →
Bannockburn § 210.33 Taxation & Revenue Section Payment and collection This section outlines the responsibility of hotel owners and operators to collect a hotel tax from guests. It mandates that the tax be collected at the time of payment for the room, clearly itemized on billing, and remitted as a trustee for the Village. View in Bannockburn’s full code →
Bannockburn § 210.34 Taxation & Revenue Section Administration and enforcement View in Bannockburn’s full code →
Bannockburn § 210.35 Taxation & Revenue Section Disposition of proceeds This section dictates that all revenue collected from the hotel tax, including any interest and penalties, shall be deposited into the Village's general fund. These funds can then be utilized for any general municipal corporate purpose. View in Bannockburn’s full code →