[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[1]]
[1]
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.[1]
[1]
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.
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.
A.
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.
B.
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.
C.
Interest of 1% per month or fraction thereof will also be assessed
on the unpaid tax.
D.
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.
