[Adopted as Ch. 35 of the 1998 Code]
A. 
Tax imposed. A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the City, other than an item of tangible personal property titled or registered with an agency of this state’s government, at a rate of 1% of the gross receipts from sales made in the course of business in accordance with the provisions of Section 8-11-1 of the Illinois Municipal Code (65 ILCS 5/8-11-1). This additional tax may not be imposed on sales 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) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
B. 
Report. Every such person engaged in the business of selling tangible personal property at retail in the City shall file all reports as required by ILCS Chapter 35, Act 120.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
C. 
Payment of tax. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.
A. 
Tax imposed. A tax is hereby imposed upon all persons engaged in the City in the business of making sales of service at the rate of 1% of the cost price of all tangible personal property transferred by the serviceman 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 Section 8-11-5 of the Illinois Municipal Code (65 ILCS 5/8-11-5). This additional tax may not be imposed on sales 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) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
B. 
Report. Every supplier or serviceman required to account for the municipal service occupation tax for the benefit of the City shall file all reports as required by ILCS Chapter 35, Act 115.[2]
[2]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
C. 
Payment of tax. At the time the report required above is filed, there shall be paid to State Department of Revenue the amount of the tax hereby imposed.
A. 
Tax imposed. A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this City at the rate of 1% of the gross receipts from such rentals made in the course of such business while this section is in effect, in accordance with the provisions of Section 8-11-7 of the Illinois Municipal Code (65 ILCS 5/8-11-7).
B. 
Report. Every such person engaged in such business in the City shall file shall file all reports as required by ILCS Chapter 35, Act 155.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
C. 
Payment of tax. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the renting of automobiles during the preceding month.
A. 
Tax imposed. A tax is hereby imposed upon the privilege of using in this City an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of this state's government in this City at the rate of 1% of the rental price of such automobile while this section is in effect, in accordance with the provisions of Section 8-11-8 of the Illinois Municipal Code (65 ILCS 5/8-11-8).
B. 
Collection of tax. The tax provided for in this section shall be collected from the persons whose Illinois address for titling or registration purposes is given as being in this City.
A. 
A tax is hereby imposed in accordance with the provisions of Section 8-11-6 of the Illinois Municipal Code (65 ILCS 5/8-11-6), approved May 29, 1961, as amended, upon the privilege of using, in the City of Mendota, any item of tangible personal property which is purchased outside Illinois at retail from a retailer, and which is titled or registered with any agency of Illinois government. The tax shall be at the rate of 1% of the selling price of such tangible personal property, with "selling price" to have the meaning as defined in the Use Tax Act (35 ILCS 105/1 et seq.), approved July 1955, as amended, and the tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being within the City of Mendota.
B. 
Such tax shall be collected by the Illinois Department of Revenue for the City of Mendota, and the tax must be paid, or an exemption determination obtained from the Department of Revenue, before the title or certificate of registration for the personal property may be issued. The Department of Revenue shall have full power to administer and enforce the provisions of such Act and this section.
A. 
There is hereby imposed a tax upon all persons engaged within the municipality in the business of renting, leasing or letting rooms in a hotel, as defined in the Hotel Operators Operation Tax Act (35 ILCS 145/1 et seq.), at a rate of 5% of the gross rental receipts from such renting, leasing or letting; excluding, however, from gross rental receipts the proceeds of such renting, leasing or letting to permanent residents of said hotel.
B. 
On the first day of each month, the hotel operator and/or owner shall remit, on a form to be provided by the municipality, the tax collected on a monthly basis, showing the amount collected for tax and the gross rental receipts and such other information as required by the municipality.
C. 
Nothing in this section shall be construed to impose a tax upon the privilege of engaging in business.
D. 
The amounts collected by the City of Mendota pursuant to this section shall be expended by the municipality solely to promote tourism and conventions within the municipality or otherwise to attract nonresident overnight visitors to the municipality.
E. 
The municipality shall have all powers necessary to enforce collection of the tax imposed by this section, including but not limited to subpoena power to create and enforce liens.