City of El Paso, IL
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2023-03-06
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Part II: General Legislation
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Chapter 265 Taxation
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Article I Municipal Retailers' Occupation Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 18 City Council
- Ch 26 Emergency Management
- Ch 31 Ethics
- Ch 37 Finances
- Ch 49 Identity Theft Prevention Program
- Ch 70 Officers and Employees
- Ch 75 Personnel Code
- Ch 78 Police Department
- Part II: General Legislation
- Ch 105 Advertising
- Ch 110 Alcoholic Beverages
- Ch 115 Animals
- Ch 133 Building Construction
- Ch 138 Buildings, Moving of
- Ch 144 Buildings, Unsafe
- Ch 147 Cable/Video Service
- Ch 150 Cannabis Business Establishments
- Ch 156 Curfew
- Ch 163 Driveways
- Ch 165 Drugs
- Ch 166 Drug Paraphernalia
- Ch 171 Explosives and Fireworks
- Ch 177 Firearms
- Ch 182 Fire Prevention
- Ch 185 Games of Chance
- Ch 188 Home Kitchen Operations
- Ch 189 Hunting
- Ch 195 Junk Dealers
- Ch 203 Manufactured Home Parks
- Ch 211 Nuisances
- Ch 218 Parks and Recreation Areas
- Ch 223 Peace and Good Order
- Ch 227 Peddlers and Solicitors
- Ch 230 Registration of Foreclosing Mortgaged Property and Vacant Foreclosure Property
- Ch 232 Rights-Of-Way, Use of
- Ch 236 Sanitary Standards
- Ch 241 Sexually Oriented Businesses
- Ch 243 Signs
- Ch 244 Solar Energy Code
- Ch 245 Solid Waste
- Ch 250 Stormwater Management
- Ch 255 Streets, Sidewalks and Public Property
- Ch 260 Subdivision of Land
- Ch 265 Taxation
- Ch 265 Art I Municipal Retailers' Occupation Tax
- § 265-1 Imposed.
- § 265-2 Report required.
- Ch 275 Tobacco Products
- Ch 280 Trees and Plant Material
- Ch 288 Vehicles and Traffic
- Ch 293 Vehicles, Motorized
- Ch 302 Water and Sewers
- Ch 315 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 1969 by Ord. No. 431 (Ch. 3.12 of the 1979 Code)]
[Amended 2-6-2017 by Ord.
No. 994]
A tax is imposed upon all persons engaged in the business of
selling tangible personal property at retail, other than an item of
tangible personal property which is titled and registered by an agency
of state government, in this City 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, in accordance with the provisions of Section 8-11-1.3
of the Illinois Municipal Code (65 ILCS 5/8-11-1.3).
Every person engaged in such business in the City shall file,
on or before the last day of each calendar month, the report to the
State Department of Revenue required by Section 3 of "An Act in Relation
to a Tax upon Persons Engaged in the Business of Selling Tangible
Personal Property to Purchasers for Use or Consumption" approved June
28, 1933, as amended.[1]
[1]
Editor's Note: Original § 3.12.030 of the 1979 Code,
Payment upon filing of report, which immediately followed this section,
was repealed 2-6-2017 by Ord. No. 994.
