[1983 Code; amended 7-19-2010(2)]
A.
Not sooner than 10 days after the publication of the appropriation
ordinance, a tax levy ordinance shall be enacted as required by law,
levying such taxes as may be needed to meet the anticipated expenses
of the coming year, together with such taxes as may be required to
meet outstanding bond issues, or for purposes payable from special
taxes properly authorized.
B.
A certified copy of the tax levy ordinance shall be filed with the
County Clerk of Cook County not later than the second Tuesday in December.
Such ordinance shall show the total appropriated for each item, and
the amount of tax levied therefor.
[1983 Code; amended 9-18-2017]
A.
Tax imposed.
1.
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 government
of the State of Illinois, at retail in the Village of Thornton, at
the rate of 1/2 of 1% of the gross receipts from such sale made in
the course of such business while this section is in effect; and a
tax is hereby imposed upon all persons engaged in the Village of Thornton
in the business of making sales of service, at the rate of 1/2 of
1% of the selling price of all tangible personal property transferred
by such serviceman as an incident to a sale of service. This home
rule municipal retailers' occupation tax and this home rule municipal
service occupation tax shall not be applicable to the sale of food
for human consumption which 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.
2.
The imposition of these home rule taxes is in accordance with and
subject to the provisions of Sections 8-11-1 and 8-11-5, respectively,
of the Illinois Municipal Code (65 ILCS 5/8-11-1 and 5/8-11-5).
B.
Illinois Department of Revenue to administer. The taxes hereby imposed,
and all civil penalties that may be assessed as an incident thereto,
shall be collected and enforced by the Department of Revenue of the
State of Illinois. The Department of Revenue shall have full power
to administer and enforce the provisions of this section.
[9-16-2019]
A.
Tax imposed; rate.
1.
A tax is hereby imposed upon all persons engaged in the business
of selling cannabis, other than cannabis purchased under the Compassionate
Use of Medical Cannabis Pilot Program Act, at retail in the Village
at the rate of 3% of the gross receipts from those sales made in the
course of that business.
2.
The imposition of this tax is in accordance with the provisions of
Sections 8-11-23, of the Illinois Municipal Code (65 ILCS 5/8-11-23).
B.
Collection of tax by retailers.
1.
The tax imposed by this section shall be remitted by such retailer
to the Illinois Department of Revenue (Department). Any tax required
to be collected pursuant to or as authorized by this section and any
such tax collected by such retailer and required to be remitted to
the Department shall constitute a debt owed by the retailer to the
state. Retailers may reimburse themselves for their seller's
tax liability hereunder by separately stating that tax as an additional
charge, which charge may be stated in combination, in a single amount,
with any state tax that sellers are required to collect.
2.
The taxes hereby imposed, and all civil penalties that may be assessed
as an incident thereto, shall be collected and enforced by the Department.
The Department shall have full power to administer and enforce the
provisions of this section.
[1]
Editor's Note: Former § 4-3A-3, Municipal service
occupation tax, was repealed 9-18-2017.
[1983 Code]
A.
Tax Imposed. A tax is hereby imposed in accordance with the provisions
of § 8-11-6 of the Illinois Municipal Code upon the privilege
of using in the Municipality any item of tangible personal property
which is purchased outside Illinois, at retail from a retailer, and
which is titled or registered with an agency of Illinois government.
The tax shall be at a rate of 1% of the selling price of such tangible
property with selling price to have the meaning as defined in the
Use Tax Act, approved July 14, 1955.[1]
[1]
Editor's Note: See 35 ILCS 105/2 et seq.
B.
Collection. Such tax shall be collected by the Illinois Department
of Revenue for all municipalities imposing the tax and shall be paid
before the title or certificate of registration for the personal property
is issued.
[4-5-1982, effective 7-1-1982; 1983 Code; amended 7-28-1998; 7-16-2012(2)]
A.
Tax Imposed. A tax is imposed on all persons engaged in the following
occupations or privileges:
1.
Persons engaged in the business of transmitting messages by means
of electricity, at the rate of 4% of the gross receipts from such
business originating within the corporate limits of the Village.
2.
(Reserved)
3.
Persons engaged in the business of distributing, supplying, furnishing
or selling electricity for use or consumption within the corporate
limits of the Village, and not for resale, at the rate of 4% of the
gross receipts therefrom.
B.
Limitation. No tax is imposed by this article with respect to any
transaction in interstate commerce or otherwise to the extent to which
such business may not, under the Constitution and statutes of the
United States, be made subject to taxation by this state or any political
subdivision thereof; nor shall any persons engaged in the business
of distributing, supplying, furnishing or selling electricity, or
engaged in the business of transmitting messages be subject to taxation
under the provisions of this article for such transactions as are
or may become subject to taxation under the provisions of the "Municipal
Retailers" Occupation Tax Act" authorized by § 8-11-2 of
the Illinois Municipal Code, approved May 29, 1961, as amended.
C.
Additional Compensation. Such tax shall be in addition to the payment
of money, or value of products or services furnished to this Municipality
by the taxpayer as compensation for the use of its streets, alleys
or other public places, or installation and maintenance therein, thereon
or thereunder of poles, wires, pipes or other equipment used in the
operation of the taxpayer's business.
D.
GROSS RECEIPTS
PERSON
TRANSMITTING MESSAGES
Definitions. For the purposes of this article the following definitions
shall apply:
The consideration received for the transmission of messages,
or for distributing, supplying, furnishing or selling electricity,
for use or consumption and not for resale, as the case may be; and
for all services rendered in connection therewith valued in money,
whether received in money or otherwise, including cash, credit, services
and property of every kind and material and for all services rendered
therewith; and shall be determined without any deduction on account
of the cost of transmitting said messages without any deduction on
account of the cost of the service, product or commodity supplied,
the cost of materials used, labor or service cost, or any other expenses
whatsoever. Gross receipts shall not include receipts received from
the Village for the sale to said Municipality of any of the utility
products or service mentioned above.
Any natural individual, firm, trust, estate, partnership,
association, joint stock company, joint adventure, corporation, municipal
corporation or political subdivision of this state, or a receiver,
trustee, conservator or other representative appointed by order of
any court.
In addition to usual and popular meaning of person to person
communication, shall include the furnishing, for a consideration,
of services or facilities (whether owned or leased), or both, to persons
in connection with the transmission of messages where such persons
do not, in turn, receive any consideration in connection therewith,
but shall not include such furnishing of services or facilities to
persons for the transmission of messages to the extent that any such
services or facilities for the transmission of messages are furnished
for a consideration, by such persons to other persons, for the transmission
of messages.
E.
Payment of Tax. On or before the 30th day of November, 1977, each
utility company shall make a return to the Treasurer of the Village
accounting for the 4% utility tax which is imposed on each of said
utility companies' customers residing in the Village or doing business
in said Village. Said utility company shall make a return to the Treasurer
of the Village at the conclusion of every third month stating:
1.
His name;
2.
His principal place of business;
3.
His gross receipts during those months upon the basis of which the
tax is imposed;
4.
Amount of tax;
5.
Such other reasonable and related information as the corporate authorities
may require.
a.
On or before the last day of every third month thereafter, each utility
company shall make a like return to the Treasurer of the Village for
a corresponding three-month period.
b.
The utility company making the return herein provided for shall,
at the time of making such return, pay to the Treasurer of the Village,
the amount of tax herein imposed; provided that in connection with
any return the utility company may, if they so elect, report and pay
an amount based upon their total billings of business subject to the
tax during the period for which the return is made (exclusive of any
amounts previously billed) with prompt adjustments of later payments
based upon differences between such billings and the taxable gross
receipts.
F.
Erroneous Payment. If it shall appear that an amount of tax has been
paid which was not due under the provisions of this article, whether
as the result of a mistake of fact or an error of law, then such amount
shall be credited against any tax due or to become due, under this
article from the utility company who made the erroneous payment; provided
that no amounts erroneously paid more than three years prior to the
filing of a claim therefor shall be so credited.
G.
Limitation of Recovery. No action to recover any amount of tax due
under the provisions of this article shall be commenced more than
three years after the due date of such amount.
H.
Penalty. Any utility company who fails to make a return, or who makes
a fraudulent return, or who wilfully violates any other provision
of this article is guilty of a misdemeanor and, upon conviction thereof,
shall be fined not less than $100, nor more than $500 and in addition
shall be liable in a civil action for the amount of tax due.
[1-4-1982]
A.
Tax Imposed. A tax is hereby imposed upon the privilege of using
in this Village 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 Village at the rate of 1% of the rental
price of such automobile, while this article is in effect, in accordance
with the provisions of § 8-11-8 of the Illinois Municipal
Code.
B.
Applicability of Tax. The tax provided for in this article shall
be collected from the persons whose Illinois address for titling or
registration purposes is given as being in this Village.
C.
Payment of Tax. The tax imposed by this article shall be paid to
the Illinois Department of Revenue.
[1-4-1982]
A.
Tax Imposed. A tax is hereby imposed upon all persons engaged in
the business of renting automobiles in this Village at the rate of
1% of the gross receipts from such rentals made in the course of such
business while this article is in effect, in accordance with the provisions
of § 8-11-7 of the Illinois Municipal Code.
B.
Accounting. Every such person engaged in such business in the Village
shall file on or before the last day of each calendar month, the report
to the State Department of Revenue required by Sections Two and Three
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 29, 1933 as amended.[1]
[1]
Editor's Note: See 35 ILCS 120/1 et seq.
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.
