Village of Coal City, IL
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2023-04-26
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Title III: Administration
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Chapter 36 Taxation
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Article IV Municipal Service Occupation Tax
- Title I: General Provisions
- Ch 10 General Provisions
- Ch 11 Corporate Seal; Fiscal Year
- Title III: Administration
- Ch 30 General Provisions
- Ch 31 Village Administration
- Ch 32 Appointed Officers
- Ch 33 Boards and Commissions
- Ch 34 Police Department
- Ch 35 Civil Emergencies
- Ch 36 Taxation
- Ch 36 Art IV Municipal Service Occupation Tax
- § 36-50 Imposition; rate.
- § 36-51 Required reports.
- § 36-52 Payment of tax.
- § 36-53 Copy of article to state.
- § 36-54 Effective date.
- Ch 37 Village Policies
- Ch 38 Simplified Municipal Telecommunications Tax
- Ch 39 Cable and Video Service Providers
- Ch 40 Closed Session Meeting Minutes and Tapes
- Ch 41 Administrative Code Hearing Department
- Ch 42 Fees
- Title V: Public Works
- Ch 50 Garbage and Refuse
- Ch 51 Water and Sewers
- Ch 52 Industrial Waste Regulations
- Ch 53 Electrical Aggregation
- Title VII: Traffic Code
- Ch 70 General Provisions
- Ch 71 Rules of Operation
- Ch 72 Parking Regulations
- Ch 73 Bicycles, Motorcycles, Snowmobiles and All-Terrain Vehicles
- Ch 74 Pedestrians
- Ch 75 Equipment Requirements
- Ch 76 Motor Vehicle Offenses
- Ch 77 Traffic Schedules
- Ch 78 Parking Schedules
- Ch 79 (Reserved)
- Ch 80 Towing and Impounded Vehicles
- Title IX: General Regulations
- Ch 90 Abandoned Vehicles
- Ch 91 Animal Regulations
- Ch 92 Fire Prevention
- Ch 93 Health Regulations
- Ch 94 Nuisances
- Ch 95 Streets and Sidewalks
- Ch 96 Trees and Shrubs; Weeds
- Ch 97 Parks and Recreation
- Ch 98 Special Assessment
- Ch 99 Vacant Buildings
- Title XI: Business Regulations
- Ch 110 Commercial Establishment Registration
- Ch 111 Advertising
- Ch 112 Liquor Control Regulations
- Ch 113 Amusements
- Ch 114 Contractors and Industries
- Ch 115 Solicitors
- Ch 116 Taxicabs
- Ch 117 Tobacco Products
- Ch 118 Itinerant Restaurants and Mobile Vendors
- Title XIII: General Offenses
- Ch 130 General Provisions
- Ch 131 Property Offenses
- Ch 132 Public Order Offenses
- Ch 133 Public Justice and Administration Offenses
- Ch 134 Public Morals Offenses
- Ch 135 Gambling Offenses
- Ch 136 Public Health and Safety Offenses
- Ch 137 Weapons
- Tables of Special Ordinances
- Tbl I Annexations and Detachments
- Tbl II Contracts and Agreements
- Tbl III Dedication and Plat Approval
- Tbl IV Franchises
- Tbl V Real Estate Transactions
- Tbl VI Vacating of Streets and Alleys
- Tbl VII Variances
- Tbl VIII Zoning Map Changes
- Disposition List
- Ch DL Disposition List
- Title XV: Land Usage
- Ch 150 Building Regulations
- Ch 151 Comprehensive Plan
- Ch 152 Dedication of School Sites
- Ch 153 Stormwater Management
- Ch 154 Signs and Awnings
- Ch 155 Subdivision Regulations
- Ch 156 Zoning Code
- Ch 157 Cost Recovery Policy
- Ch 158 Flood Damage Prevention
[Amended 7-27-2016 by Ord. No. 16-16]
A tax is imposed upon all persons engaged in this Village in
the business of making sales of service at the rate of 0.75% of the
selling price of all tangible personal property transferred by the
service person 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 state law.
Every supplier or service person required to account for municipal service occupation tax for the benefit of this Village shall file all reports as required by ILCS Ch. 35, Act 115, § 9, with the State Department of Revenue.
At the time the report is filed there shall be paid to the State
Department of Revenue the amount of tax imposed.
