[HISTORY: Adopted by the Board of Trustees of the Village
of Warrensburg as Title 3, Ch. 8, of the 1978 Code. Amendments noted
where applicable.]
[Amended 8-27-1969 by Ord. No. 286, eff. 10-2-1969]
A.
A tax is hereby imposed upon all persons engaged in the business
of selling tangible personal property at retail in this Village at
the rate of 1% of the gross receipts from such sales made in the course
of such business while this section is in effect, in accordance with
the provisions of Section 5/8-11-1.1 of the Illinois Municipal Code
(65 ILCS 5/8-11-1.1).
[Amended 6-7-2021 by Ord.
No. 764]
B.
Every such person engaged in such business in the Village shall file,
on or before the 20th day of each calendar month, the report to the
State Department of Revenue required by 35 ILCS 120/3, as amended.
[Amended 6-7-2021 by Ord.
No. 764]
C.
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 receipts from sales of tangible personal property during the
preceding month.
[Amended 8-27-1969 by Ord. No. 285, eff. 10-2-1969]
A.
A tax is hereby imposed upon all persons engaged in this municipality
in the business of making sales of service at the rate of 1% of the
cost price of all tangible personal property transferred by said servicemen
either in the form of tangible personal property or in the form of
real estate as an incident to a sale of service, in accordance with
the provisions of Section 5/8-11-1.4 of the Illinois Municipal Code
(65 ILCS 5/8-11-1.4).
[Amended 6-7-2021 by Ord.
No. 764]
B.
Every supplier or serviceman required to account for municipal service
occupation tax for the benefit of this municipality shall file, on
or before the last day of each calendar month, the report to the State
Department of Revenue required by Section 9 of the Service Occupation
Tax Act, approved July 10, 1961, as amended.[1]
[1]
Editor's Note: See 35 ILCS 115/1 et seq.
C.
At the time such report is filed, there shall be paid to the State
Department of Revenue the amount of tax hereby imposed.
[Amended 10-7-1974 by Ord. No. 327]
A.
A tax is hereby imposed in accordance with the provisions of Section
5/8-11-1.5 of the Illinois Municipal Code (65 ILCS 5/8-11-1.5) 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 the 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 (35 ILCS 105/1 et seq.).
[Amended 6-7-2021 by Ord.
No. 764]
B.
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.
[Amended 6-7-2021 by Ord.
No. 764]
The exclusions contained in 35 ILCS 120/2-5, as amended, shall
not apply to property within the Village.
[Amended 12-18-1978 by Ord. No. 379; 6-7-2021 by Ord. No. 764]
The exclusions contained in 35 ILCS 115/3-5, as amended, shall
not apply to property within the Village.
