[1960 Code §§ 2.03.010, 2.03.020, 2.03.030]
A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this City at the rate of 1% of the gross receipts from such sales made in the course of such business while this chapter is in effect, in accordance with the provisions of Section
8-11-1 of the Illinois municipal code.
Every such 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.
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.
[1960 Code §§ 2.04.010, 2.04.020, 2.04.030]
A tax is hereby imposed upon all persons engaged in this City in the business of making sales of service at the rate of 1% of the cost price of all tangible personal property transferred by the 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
8-11-5 of the Illinois municipal code.
Every supplier or serviceman required to account for municipal
service occupation tax for the benefit of 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 9 of the "service occupation
tax act", approved July 10, 1961, as amended.
At the time such report is filed, there shall be paid to the
state department of revenue the amount of tax hereby imposed.
[Ord. 15, 11-4-1974]
A tax is hereby imposed in accordance with the provisions of Section
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.
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.
The City Clerk is hereby directed to transmit to the Illinois
department of revenue a certified copy of ordinance 15 not less than
five days after its effective date.
[Ord. 566, 9-2-2003, eff. 1-1-2004]
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 and registered with an agency of this state's
government, at retail in this municipality at the rate of 1/2 of 1%
of the gross receipts from such sales made in the course of such business
while this section is in effect; and a tax is hereby imposed upon
all persons engaged in this municipality in the business of making
sales of service, at the rate of 1/2 of 1% of the selling price of
all tangible personal property transferred by such servicemen as an
incident to a sale of service. Such "nonhome rule municipal retailers'
occupation tax" and the "nonhome rule municipal service occupation
tax" shall not be applicable to the sales 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 medicines,
drugs, medical appliances and insulin, urine testing materials, syringes,
and needles used by diabetics.
The imposition of these nonhome rule taxes is in accordance
with the provisions of Sections 8-11-1.3 and 8-11-1.4, respectively,
of the Illinois municipal code.
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.
The City Clerk is hereby directed to file a certified copy of
ordinance 566 and a certification that the ordinance received referendum
approval with the Illinois department of revenue on or before October
1, 2003.
[Ord. 2013-779, 6-3-2013; Ord. 2013-789, 11-18-2013]
(A) Definitions:
CITY
The City of Lincoln, an Illinois municipal corporation.
CITY CLERK
The City Clerk of the City of Lincoln, Illinois.
DEPARTMENT
Shall have the meaning provided in 35 Illinois Compiled Statutes
145/2 as that section may be in force from time to time.
HOTEL (which includes MOTEL)
Shall have the meaning provided in 35 Illinois Compiled Statutes
145/2 as that section may be in force from time to time.
OCCUPANCY
Shall have the meaning provided in 35 Illinois Compiled Statutes
145/2 as that section may be in force from time to time.
OPERATOR
Shall have the meaning provided in 35 Illinois Compiled Statutes
145/2 as that section may be in force from time to time.
PERMANENT RESIDENT
Shall have the meaning provided in 35 Illinois Compiled Statutes
145/2 as that section may be in force from time to time.
PERSON
Shall have the meaning provided in 35 Illinois Compiled Statutes
145/2 as that section may be in force from time to time.
RENT or RENTAL
Shall have the meaning provided in 35 Illinois Compiled Statutes
145/2 as that section may be in force from time to time.
RETURN
Any return filed or required to be filed as provided in this
section.
ROOM or ROOMS
Shall have the meaning provided in 35 Illinois Compiled Statutes
145/2 as that section may be in force from time to time.
TREASURER
The City Treasurer of the City of Lincoln, Illinois.
(B) Amount Of Tax: A tax is hereby imposed upon persons engaged in the
business of renting, leasing, or letting rooms in a hotel or motel
at the rate of 5% of the gross rental receipts from such renting,
leasing or letting, excluding, however from said gross rental receipts,
the proceeds of such renting, leasing or letting to permanent residents
of said hotel or motel. That said tax shall be in effect as of December
1, 2013.
However, such tax is not imposed upon the privilege of engaging
in any business in interstate commerce or otherwise, which business
may not, under the constitution and statutes of the United States,
be made the subject of taxation by a municipality.
Persons subject to the tax imposed by this section may reimburse
themselves for their tax liability under this section by separately
stating such tax as an additional charge, which charge may be stated
in combination, in a single amount, with any tax imposed under "the
hotel operators' occupation tax act."
The tax herein imposed shall be in addition to all other occupation
or privilege taxes imposed by the City of Lincoln, the state of Illinois,
or by any municipal corporation or political subdivision thereof.
(C) Records To Be Kept: Every operator shall keep records of every occupancy
and of all rent paid, charged or due thereon and of the tax payable
thereon in such form as may be required by regulation prescribed by
the City Clerk or as otherwise provided in this section. Such records
shall be available for inspection and examination for any proper purpose
at any reasonable time upon demand by the City Clerk or a duly authorized
agent or employee of the City and shall be preserved for a period
of three years unless the City Clerk shall prescribe a shorter period
of time. It shall be unlawful for any person to prevent, hinder, or
interfere with the City Clerk or the duly authorized deputy or representative
of the City Clerk in the discharge of the duties of the City Clerk.
(D) Transmittal Of Tax Revenue: The person or persons who own a hotel
room within the City of Lincoln shall file tax returns reflecting
tax receipts received with respect to each separate hotel, during
each month upon forms prescribed by the City Clerk. Payments of the
tax shall be made to the City Clerk on or before the 25th day of the
month succeeding the month for which the tax was due. Notwithstanding
the above provision, the first taxing period for the purpose hereof
shall commence on December 1, 2013. All subsequent reporting periods
shall be full calendar months. At the time of filing said tax returns,
the owner shall pay to the City Clerk all taxes due for the period
to which the tax return applies.
(E) Collection: Whenever any person shall fail to pay any tax due hereunder
or penalty, the City Clerk shall bring or cause to be brought in the
name of the City an action to enforce payment of the tax in any court
of competent jurisdiction, together with the costs of such collection.
If, for any reason, the tax outlined herein is not paid when due,
a penalty at the rate of 2% per thirty-day period, or portion thereof,
from the day of delinquency shall be added and collected as a penalty
for nonpayment.
(F) Suspension Of Licenses: If the Mayor of the City, after a hearing
held by or for him, shall find that any person has wilfully avoided
payment of the tax imposed by this section, he may suspend or revoke
all City licenses held by such tax evader. The owner shall have an
opportunity to be heard at such hearing to be held not less than five
days after notice of the time and place of the hearing to be held,
addressed to him at his last known place of business. Pending notice,
hearing and finding, any license of which he may possess may be temporarily
suspended. Any suspension or revocation of any license shall not release
or discharge the owner from his civil liability for the payment of
the tax nor from prosecution for such offense.
(G) Proceeds Of Taxes: All proceeds resulting from the imposition of
the tax hereunder, including penalties, shall be paid into the treasury
of the City and shall be credited to and deposited in the corporate
funds of the City. All such proceeds shall be separately accounted
for by the treasurer.
All taxes and penalties received by the City hereunder shall
be expended by the City solely to promote tourism, conventions and
other special events within the City of Lincoln and otherwise to attract
nonresidents to visit the City. The City Council will provide by separate
means for such expenditures, which methods may be changed from time
to time, consistent with the terms of this section and the laws of
the state of Illinois.