[Amended 12-12-2022 by Ord. No. 2022-10; 12-12-2022 by Ord. No. 2022-10]
A. The City of Lexington (the "City") has authority under
Sections 8-11-1.1 and 8-11-1.3 of the Illinois Municipal Code (65
ILCS 5/1-1-1 et seq.) to seek approval from the electors of the City,
voting through referendum, to impose a non-home-rule municipal retailers'
occupation tax for the purpose of funding property tax relief or public
infrastructure.
B. The City has authority under Section 8-11-1.1 and
8-11-1.4 of the Illinois Municipal Code to seek approval from the
electors of the City, voting through referendum, to impose a non-home-rule
municipal service occupation tax for the purpose of funding property
tax relief or public infrastructure.
D. On April 17, 2007, the electors of the City approved
the imposition of a non-home-rule municipal retailers' occupation
tax and a non-home-rule municipal service occupation tax, both at
a maximum rate of 1/2 of 1%.
E. On August 8, 2022, the City Council of the City approved Resolution
No. 2022-5, directing submission to the electors of the City on the
ballot for the general election held on November 8, 2022, the question
of whether the City shall increase the non-home-rule municipal retailers'
occupation tax and a non-home-rule municipal service occupation tax
from 1/2 of 1% to 1%.
F. On November 8, 2022, the electors of the City approved the increase
of the non-home-rule municipal retailers' occupation tax and
non-home-rule municipal service occupation tax to a maximum rate of
1%.
G. The City Council of the City finds that it is in the
best interests of the City to impose a non-home-rule municipal retailers'
occupation tax and a non-home-rule municipal service occupation tax
for the purposes of property tax relief and/or expenditure on public
infrastructure.
[Amended 12-12-2022 by Ord. No. 2022-10; 12-12-2022 by Ord. No. 2022-10; 6-26-2023 by Ord. No. 2023-2]
A. Commencing
January 1, 2008, and until July 1, 2023, a non-home-rule municipal
retailers' occupation tax of 1/2 of 1% of the gross receipts from
sales of tangible personal property made in the course of business
is hereby imposed upon all persons engaged in the business of selling
tangible personal property at retail in the City of Lexington. Such
tax shall not apply to the sale of an item of tangible personal property
which is titled and registered by an agency of the State of Illinois;
the sale of prescription and nonprescription medicines, drugs, and
medical appliances; the sale of insulin, urine testing materials,
syringes, and needles used by diabetics; or the sale 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.
B. Commencing
July 1, 2023, a non-home-rule municipal retailers' occupation tax
of 1% of the gross receipts from sales of tangible personal property
made in the course of business is hereby imposed upon all persons
engaged in the business of selling tangible personal property at retail
in the City of Lexington, Such tax shall not apply to the sale of
an item of tangible personal property which is titled and registered
by an agency of the State of Illinois; the sale of prescription and
nonprescription medicines, drugs, and medical appliances; the sale
of insulin, urine testing materials, syringes, and needles used by
diabetics; or the sale 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.
[Amended 12-12-2022 by Ord. No. 2022-10; 12-12-2022 by Ord. No. 2022-10; 6-26-2023 by Ord. No. 2023-2]
A. Commencing
January 1, 2008, and until July 1, 2023, a non-home-rule municipal
service occupation tax of 1/2 of 1% of the selling price of all tangible
personal property transferred by persons engaged within the City of
Lexington in the business of making sales of service, whether in the
form of tangible personal property or in the form of real estate as
an incident to a sale of service, is hereby imposed upon all persons
engaged within the City of Lexington in the business of making sales
of service. Such tax shall not apply to the sale of prescription and
nonprescription medicines, drugs, and medical appliances; the sale
of insulin, urine testing materials, syringes, and needles used by
diabetics; or the sale 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.
B. Commencing
July 1, 2023, a non-home-rule municipal service occupation tax of
1% of the selling price of all tangible personal property transferred
by persons engaged within the City of Lexington in the business of
making sales of service, whether in the form of tangible personal
property or in the form of real estate as an incident to a sale of
service, is hereby imposed upon all persons engaged within the City
of Lexington in the business of making sales of service. Such tax
shall not apply to the sale of prescription and nonprescription medicines,
drugs, and medical appliances; the sale of insulin, urine testing
materials, syringes, and needles used by diabetics; or the sale 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.
The City Clerk is hereby directed to certify
and file this article, together with a certification that the article
received referendum approval, with the Illinois Department of Revenue
by October 1, 2007.