[HISTORY: Adopted by the President and Board of Trustees of the Village of Homer Glen as indicated in article histories. Amendments noted where applicable.]
[Adopted 1-27-2009 by Ord. No. 09-002]
A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of the State of Illinois, at retail in the Village of Homer Glen at the rate of 1% of the gross receipts from such sales made in the course of such business while this article is in effect. Such home rule municipal retailers' occupation tax shall not be applicable to 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) and prescription and nonprescription medicine, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. The imposition of this home rule tax is pursuant to the provisions of Section 8-11-1 of the Illinois Municipal Code (65 ILCS 5/8-11-1, as amended).
A tax is hereby imposed upon all persons engaged in the Village of Homer Glen in the business of making sales of service, at the rate of 1% of the selling price of all tangible personal property transferred by such serviceperson, either in the form of tangible personal property or real estate, as an incident to a sale of service. Such home rule municipal service occupation tax shall not be applicable to 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) and prescription and nonprescription medicine, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. The imposition of this home rule tax is pursuant to the provisions of Section 8-11-5 of the Illinois Municipal Code (65 ILCS 5/8-11-5, as amended).
The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue in accordance with the provisions of 65 ILCS 5/8-11-1 and 5/8-11-5. The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this article.
The Village Clerk of the Village of Homer Glen is hereby authorized and directed to send a certified copy of this article to the Illinois Department of Revenue at such date as assures such copy will be received by said Department prior to April 1, 2009.
[Amended 3-24-2009 by Ord. No. 09-006]
[Adopted 1-13-2016 by Ord. No. 16-00]
Editor's Note: This ordinance provided an effective date of 3-1-2016.
The foregoing recitals are hereby incorporated into this article as if fully set forth herein.
Editor's Note: Refer to the preamble of Ord. No. 16-001.
For the purposes of this article, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this section.
- Every person engaged in the business of selling motor fuel, and who has an established place of business for such purposes within the corporate limits of the Village of Homer Glen.
- MOTOR FUEL
- All volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles.
- Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, copartnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative fraternal, nonprofit, or otherwise. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part owners thereof, and as applied to corporations, the officers thereof.
- The sale for any good and valuable consideration to a person for use as a consumer.
There is hereby imposed and shall immediately accrue and be collected a tax upon the privilege of purchasing motor fuel at retail in the Village of Homer Glen at the rate of $0.03 per gallon. In the event motor fuel is dispensed by a unit of measure other than the U.S. gallon, then the tax shall be imposed at the same ratio of $0.03 as the unit of measure is to the U.S. gallon.
The ultimate incidence of and liability for payment of said tax shall be borne by the retail purchaser. The tax herein levied shall be in addition to any and all other taxes. Nothing in this article shall be construed to impose the tax upon the occupation of selling motor fuel. It shall be the duty of every dealer or motor fuel retailer to secure said tax from each retail purchaser and remit to the Village of Homer Glen said tax under rules and regulations prescribed by the Village and as otherwise provided by this article.
Every dealer or motor fuel retailer in the Village of Homer Glen shall have the duty to collect the motor fuel tax from each retail purchaser at the time the dealer collects payment for the motor fuel.
On or before the last day of the month, every dealer or motor fuel retailer in the Village of Homer Glen shall file a report of sale of motor fuel in the previous month to the Village's Finance Director on such forms and in such manner as prescribed by the Village together with the appropriate tax payment. Every taxpayer shall keep accurate books and records, including original source documents. All such books and records shall at all times during business hours be subject to and available for inspection by the Village of Homer Glen.
A retail dealer remitting timely and correct tax payment to the Village shall be entitled to withhold from tax collections a service fee equal to 1% of the amounts collected to compensate for the cost of collection, filing returns and supplying information to the Village's Finance Director.
If for any reason any tax return is not filed when due, a penalty equal to 10% of the tax which would be due shall be assessed.
If for any reason any tax is not paid when due, a penalty equal to 10% of the tax which is due shall be assessed.
Interest of 1% per month or fraction thereof will also be assessed on the unpaid tax.
The Village may bring an action to enforce this article and collect any unpaid tax or penalty and interest in any court of competent jurisdiction. Each failure to collect the tax imposed hereby and each failure to pay such tax over to the Village shall constitute a separate violation.
The tax imposed by this article shall not apply to school districts or units of local government within the corporate limits of the Village of Homer Glen.
All monies collected pursuant to this article shall be allocated to the Village's Park and Recreation Fund for park and recreation expenditures, including but not limited to park improvements, capital outlays, land acquisition, park maintenance, contractual services and personnel expenditures.