[HISTORY: Adopted by the President and Board of Trustees of the Village of Homer Glen as indicated in article histories. Amendments noted where applicable.]

Article I Municipal Retailers' Occupation Tax; Municipal Service Occupation Tax

§ 180-1 Home rule municipal retailers' occupation tax.

§ 180-2 Home rule municipal service occupation tax.

§ 180-3 Collection and administration of tax.

§ 180-4 Certification.

§ 180-5 Effective date.

Article II Municipal Retail Motor Fuel Tax

§ 180-6 Recitals.

§ 180-7 Definitions.

§ 180-8 Imposition of tax.

§ 180-9 Liability for payment.

§ 180-10 Collection of tax.

§ 180-11 Remittal of tax; filing of return.

§ 180-12 Service fee.

§ 180-13 Penalty and interest.

§ 180-14 Exemptions.

§ 180-15 Allocation of funds collected.

Article III Municipal Grocery Retailers' Occupation Tax; Municipal Grocery Service Occupation Tax

§ 180-16 Incorporation of recitals.

§ 180-17 Municipal grocery retailers' occupation tax imposed.

§ 180-18 Municipal grocery service occupation tax.

§ 180-19 Illinois Department of Revenue to administer both taxes.

§ 180-20 Clerk to file ordinance with Illinois Department of Revenue.

§ 180-21 Effective date.

§ 180-22 Repeal of conflicting provisions.

§ 180-23 Severability.

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