Village of Lincolnwood, IL Taxation and Finance

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Village of Lincolnwood, IL chevron_right 2024-07-16 info chevron_right The Code chevron_right Chapter 8 Taxation and Finance

The Code
Ch 1 General Provisions
Ch 2 Elected Officials
Ch 3 Boards and Commissions
Ch 4 Departments, Officials, and Employees
Ch 5 Public Safety
Ch 6 Public Parks, Ways, and Properties
Ch 7 Traffic Code
Ch 8 Taxation and Finance
Ch 8 Art 1 (RESERVED)
Ch 8 Art 2 (RESERVED)
Ch 8 Art 3 MUNICIPAL USE TAX
8-3-1 Tax imposed.
8-3-2 Collection.
Ch 8 Art 4 HOME RULE MUNICIPAL RETAILERS' AND SERVICE OCCUPATION TAX
8-4-1 Tax imposed.
8-4-2 Collection.
8-4-3 Home rule power.
8-4-4 Exemptions from tax.
Ch 8 Art 5 ATHLETIC CONTESTS AND EXHIBITIONS FOR GAIN
8-5-1 License required.
8-5-2 Gross receipt tax imposed.
8-5-3 Manner of payment.
8-5-4 Records required.
Ch 8 Art 6 (RESERVED)
Ch 8 Art 7 MOTOR VEHICLE TAX
8-7-1 Definitions.
8-7-2 License required.
8-7-3 State license.
8-7-4 Application.
8-7-5 License fees.
8-7-6 License year.
8-7-7 Sale of vehicle.
8-7-8 Transfer of license.
8-7-9 License retained for new vehicle.
8-7-10 License stickers.
8-7-11 Display of license.
8-7-12 Removal of license prohibited.
8-7-13 Duplicate licenses.
8-7-14 Record of licenses.
8-7-15 Late filing charge.
8-7-16 Use of funds.
8-7-17 Vehicle licensing violation penalty.
Ch 8 Art 8 PURCHASES AND CONTRACTS
8-8-1 Purchasing agent.
8-8-2 Contractual liabilities; limitations.
8-8-3 Competitive bidding.
8-8-4 Notice inviting formal bids.
8-8-5 Bidders' list.
8-8-6 Bid opening procedure.
8-8-7 Award of bid.
8-8-8 Rejection of bids.
8-8-9 Purchasing of goods and services.
8-8-10 Labor and material bond required for public works contract.
8-8-11 Performance bond required.
8-8-12 Execution of contract.
8-8-13 Public work or improvement contract without bid.
8-8-14 Disposition of personal property.
8-8-15 Noncompetitive bidding procedure.
8-8-16 Records.
8-8-17 Joint purchase agreements.
Ch 8 Art 9 MUNICIPAL AUTOMOBILE RENTING OCCUPATION TAX
8-9-1 Tax imposed.
8-9-2 Report.
8-9-3 Payment to state.
Ch 8 Art 10 MUNICIPAL AUTOMOBILE RENTING USE TAX
8-10-1 Tax imposed.
8-10-2 Persons affected.
8-10-3 Payment to state.
Ch 8 Art 11 MUNICIPAL UTILITY TAX
8-11-1 Definitions.
8-11-2 Gross receipts tax.
8-11-3 Businesses excluded from tax.
8-11-4 Tax to be in addition to street use tax.
8-11-5 Tax return.
8-11-6 Overpayment of tax and credit.
8-11-7 Limitation on actions to recover tax due.
8-11-8 Rebate.
Ch 8 Art 12 VARIOUS MUNICIPAL SERVICE CHARGES
8-12-1 Returned check charge imposed.
8-12-2 Fingerprinting service charge.
Ch 8 Art 13 MUNICIPAL ELECTRIC UTILITY TAX
8-13-1 Definitions.
8-13-2 Tax imposed.
8-13-3 Collection of tax.
8-13-4 Tax remittance and return.
8-13-5 Resales.
8-13-6 Books and records.
8-13-7 Credits and refunds.
8-13-8 Rebate.
8-13-9 Exemptions.
Ch 8 Art 14 LOCALLY IMPOSED AND ADMINISTERED TAX RIGHTS AND RESPONSIBILITY ORDINANCE
8-14-1 Title.
8-14-2 Scope.
8-14-3 Definitions.
8-14-4 Responsibilities of local tax administrator.
8-14-5 Notices.
8-14-6 Late payment.
8-14-7 Payment.
8-14-8 Certain credits and refunds.
8-14-9 Audit procedure.
8-14-10 Appeal.
8-14-11 Hearing.
8-14-12 Interest and penalties.
8-14-13 Abatement.
8-14-14 Installment contracts.
8-14-15 Statute of limitations.
8-14-16 Voluntary disclosure.
8-14-17 Publication of tax ordinances.
8-14-18 Review of filed liens.
8-14-19 Application.
Ch 8 Art 15 911 EMERGENCY TELEPHONE SYSTEM SURCHARGE
8-15-1 (Reserved)
8-15-2 Surcharge imposed.
8-15-3 through 8-15-8. (Reserved)
Ch 8 Art 16 ECONOMIC DEVELOPMENT INCENTIVE
8-16-1 Scope; application.
8-16-2 Application deposit; incentive deposit.
8-16-3 Professional consultants.
8-16-4 Processing costs.
8-16-5 Reimbursement for costs and expenses.
8-16-6 Village records.
8-16-7 Application deposit and incentive deposit account; disbursements.
8-16-8 Failure to make deposits or pay costs.
Ch 8 Art 17 SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX
8-17-1 Purpose.
8-17-2 Definitions.
8-17-3 Tax imposed.
8-17-4 Collection of tax by retailers.
8-17-5 Returns to Department.
8-17-6 Resellers.
8-17-7 Rebate.
8-17-8 Repealer.
Ch 8 Art 18 MUNICIPAL MOTOR FUEL TAX
8-18-1 Definitions.
8-18-2 Tax imposed.
8-18-3 Registration and maintenance of records.
8-18-4 Collection of tax.
8-18-5 Inspection of records.
8-18-6 Late payment penalty.
8-18-7 Failure to pay tax; penalty.
8-18-8 Use of funds.
Ch 8 Art 19 NATURAL GAS USE TAX
8-19-1 Short title; application.
8-19-2 Definitions.
8-19-3 Tax imposed.
8-19-4 Collection of tax by public utility.
8-19-5 Books and records.
Ch 8 Art 20 HOTEL AND MOTEL TAX
8-20-1 Definitions.
8-20-2 Tax imposed; rate; responsibility.
8-20-3 Payment and collection.
8-20-4 Enforcement officer of tax.
8-20-5 Failure to pay or collect.
8-20-6 Interest and penalties.
8-20-7 Proceeds.
8-20-8 Violations; penalties.
Ch 8 Art 21 FOOD AND BEVERAGE TAX
8-21-1 Definitions.
8-21-2 Tax imposed.
8-21-3 Collection.
8-21-4 Books and records.
8-21-5 Filing of return.
8-21-6 Late payment penalty.
8-21-7 Transmittal of excess tax collections.
8-21-8 Agent designation.
8-21-9 Exemptions.
8-21-10 Violations; penalties.
Ch 8 Art 22 PACKAGE LIQUOR TAX
8-22-1 Definitions.
8-22-2 Tax imposed.
8-22-3 Collection.
8-22-4 Books and records.
8-22-5 Proceeds.
8-22-6 Interest and penalties.
Ch 8 Art 23 SELF-STORAGE FACILITY USER SURCHARGE
8-23-1 Definitions.
8-23-2 Surcharge imposed.
8-23-3 Collection.
8-23-4 Books and records.
8-23-5 Proceeds.
8-23-6 Interest and penalties.
Ch 8 Art 24 MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
8-24-1 Definitions.
8-24-2 Tax imposed; rate.
8-24-3 Collection of tax.
Ch 9 Business Licenses and Commercial Regulations
Ch 10 Liquor and Tobacco
Ch 11 Health Regulations
Ch 12 Water and Sewers
Ch 13 Telecommunications and Utilities Regulations
Ch 14 Building Regulations
Ch 15 Zoning
Ch 16 Subdivision Regulations
Ch 17 General Offenses
Ch 18 Penalties and Enforcement
Appendix
Ch A25 Fees
Ch A26 Commission Vacancies
Disposition List
Ch DL Disposition List

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Chapter 8 Taxation and Finance

[HISTORY: Adopted by the President and Board of Trustees of the Village of Lincolnwood 12-6-2011 by Ord. No. 2011-2978. Amendments noted where applicable.]

GENERAL REFERENCES

Village Treasurer — See Ch. 4, Art. 2.

Village Manager — See Ch. 4, Art. 3.

Business licenses and commercial regulations — See Ch. 9.

Fees — See Ch. A25.

Article 1 (RESERVED)

Article 2 (RESERVED)

Article 3 MUNICIPAL USE TAX

8-3-1 Tax imposed.

8-3-2 Collection.

Article 4 HOME RULE MUNICIPAL RETAILERS' AND SERVICE OCCUPATION TAX

8-4-1 Tax imposed.

8-4-2 Collection.

8-4-3 Home rule power.

8-4-4 Exemptions from tax.

Article 5 ATHLETIC CONTESTS AND EXHIBITIONS FOR GAIN

8-5-1 License required.

8-5-2 Gross receipt tax imposed.

8-5-3 Manner of payment.

8-5-4 Records required.

Article 6 (RESERVED)

Article 7 MOTOR VEHICLE TAX

8-7-1 Definitions.

8-7-2 License required.

8-7-3 State license.

8-7-4 Application.

8-7-5 License fees.

8-7-6 License year.

8-7-7 Sale of vehicle.

8-7-8 Transfer of license.

8-7-9 License retained for new vehicle.

8-7-10 License stickers.

8-7-11 Display of license.

8-7-12 Removal of license prohibited.

8-7-13 Duplicate licenses.

8-7-14 Record of licenses.

8-7-15 Late filing charge.

8-7-16 Use of funds.

8-7-17 Vehicle licensing violation penalty.

Article 8 PURCHASES AND CONTRACTS

8-8-1 Purchasing agent.

8-8-2 Contractual liabilities; limitations.

8-8-3 Competitive bidding.

8-8-4 Notice inviting formal bids.

8-8-5 Bidders' list.

8-8-6 Bid opening procedure.

8-8-7 Award of bid.

8-8-8 Rejection of bids.

8-8-9 Purchasing of goods and services.

8-8-10 Labor and material bond required for public works contract.

8-8-11 Performance bond required.

8-8-12 Execution of contract.

8-8-13 Public work or improvement contract without bid.

8-8-14 Disposition of personal property.

8-8-15 Noncompetitive bidding procedure.

8-8-16 Records.

8-8-17 Joint purchase agreements.

Article 9 MUNICIPAL AUTOMOBILE RENTING OCCUPATION TAX

8-9-1 Tax imposed.

8-9-3 Payment to state.

Article 10 MUNICIPAL AUTOMOBILE RENTING USE TAX

8-10-1 Tax imposed.

8-10-2 Persons affected.

8-10-3 Payment to state.

Article 11 MUNICIPAL UTILITY TAX

8-11-1 Definitions.

8-11-2 Gross receipts tax.

8-11-3 Businesses excluded from tax.

8-11-4 Tax to be in addition to street use tax.

8-11-5 Tax return.

8-11-6 Overpayment of tax and credit.

8-11-7 Limitation on actions to recover tax due.

Article 12 VARIOUS MUNICIPAL SERVICE CHARGES

8-12-1 Returned check charge imposed.

8-12-2 Fingerprinting service charge.

Article 13 MUNICIPAL ELECTRIC UTILITY TAX

8-13-1 Definitions.

8-13-2 Tax imposed.

8-13-3 Collection of tax.

8-13-4 Tax remittance and return.

8-13-5 Resales.

8-13-6 Books and records.

8-13-7 Credits and refunds.

8-13-9 Exemptions.

Article 14 LOCALLY IMPOSED AND ADMINISTERED TAX RIGHTS AND RESPONSIBILITY ORDINANCE

8-14-3 Definitions.

8-14-4 Responsibilities of local tax administrator.

8-14-5 Notices.

8-14-6 Late payment.

8-14-7 Payment.

8-14-8 Certain credits and refunds.

8-14-9 Audit procedure.

8-14-10 Appeal.

8-14-11 Hearing.

8-14-12 Interest and penalties.

8-14-13 Abatement.

8-14-14 Installment contracts.

8-14-15 Statute of limitations.

8-14-16 Voluntary disclosure.

8-14-17 Publication of tax ordinances.

8-14-18 Review of filed liens.

8-14-19 Application.

Article 15 911 EMERGENCY TELEPHONE SYSTEM SURCHARGE

note

8-15-1 (Reserved)

8-15-2 Surcharge imposed.

8-15-3 through 8-15-8. (Reserved)

Article 16 ECONOMIC DEVELOPMENT INCENTIVE

8-16-1 Scope; application.

8-16-2 Application deposit; incentive deposit.

8-16-3 Professional consultants.

8-16-4 Processing costs.

8-16-5 Reimbursement for costs and expenses.

8-16-6 Village records.

8-16-7 Application deposit and incentive deposit account; disbursements.

8-16-8 Failure to make deposits or pay costs.

Article 17 SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX

8-17-1 Purpose.

8-17-2 Definitions.

8-17-3 Tax imposed.

8-17-4 Collection of tax by retailers.

8-17-5 Returns to Department.

8-17-6 Resellers.

8-17-8 Repealer.

Article 18 MUNICIPAL MOTOR FUEL TAX

8-18-1 Definitions.

8-18-2 Tax imposed.

8-18-3 Registration and maintenance of records.

8-18-4 Collection of tax.

8-18-5 Inspection of records.

8-18-6 Late payment penalty.

8-18-7 Failure to pay tax; penalty.

8-18-8 Use of funds.

Article 19 NATURAL GAS USE TAX

8-19-1 Short title; application.

8-19-2 Definitions.

8-19-3 Tax imposed.

8-19-4 Collection of tax by public utility.

8-19-5 Books and records.

Article 20 HOTEL AND MOTEL TAX

8-20-1 Definitions.

8-20-2 Tax imposed; rate; responsibility.

8-20-3 Payment and collection.

8-20-4 Enforcement officer of tax.

8-20-5 Failure to pay or collect.

8-20-6 Interest and penalties.

8-20-7 Proceeds.

8-20-8 Violations; penalties.

Article 21 FOOD AND BEVERAGE TAX

8-21-1 Definitions.

8-21-2 Tax imposed.

8-21-3 Collection.

8-21-4 Books and records.

8-21-5 Filing of return.

8-21-6 Late payment penalty.

8-21-7 Transmittal of excess tax collections.

8-21-8 Agent designation.

8-21-9 Exemptions.

8-21-10 Violations; penalties.

Article 22 PACKAGE LIQUOR TAX

8-22-1 Definitions.

8-22-2 Tax imposed.

8-22-3 Collection.

8-22-4 Books and records.

8-22-5 Proceeds.

8-22-6 Interest and penalties.

Article 23 SELF-STORAGE FACILITY USER SURCHARGE

8-23-1 Definitions.

8-23-2 Surcharge imposed.

8-23-3 Collection.

8-23-4 Books and records.

8-23-5 Proceeds.

8-23-6 Interest and penalties.

Article 24 MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX

8-24-1 Definitions.

8-24-2 Tax imposed; rate.

8-24-3 Collection of tax.

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