[4-6-2020 by Ord. No. 20-03-03-30]
The City Council hereby finds that the recitals to this chapter are true, complete and correct and hereby incorporates them into this chapter.[1]
[1]
Editor's Note: A full copy of this ordinance, including recitals, is on file in City offices.
[4-6-2020 by Ord. No. 20-03-03-30]
A. 
The City hereby makes the following findings as supported by the Business District Plan:
1. 
The Business District, on the whole, has not been subject to growth and development through investment by private enterprise or would not reasonably be anticipated to be developed without the adoption of the Business District Development Plan;
2. 
The Business District Plan conforms to the comprehensive plan for the development of the City as a whole; and
3. 
The Business District is a blighted area due to the presence, individually and in combination, of several conditions representative of those outlined in the Act.
a. 
These include:
(1) 
Deterioration of site improvements;
(2) 
Existence of conditions which threaten property by fire;
(3) 
Improper subdivision or obsolete platting.
B. 
Thus, the District is found to be eligible, as it represents a blighted portion of the City of Le Roy by reason of a predominance of deterioration of site improvements, the existence of conditions which threaten property by fire, and improper subdivision or obsolete platting. These factors, in combination, contribute to the economic underutilization of the area, as well as cause the area to be an economic liability to the City. Additionally, the property in the District would not be reasonably anticipated to be developed or without the establishment of the Le Roy Business District and adoption of the Le Roy Business District Plan.
[4-6-2020 by Ord. No. 20-03-03-30]
The Business District Plan, a copy of which is attached hereto as Exhibit A and incorporated herein by this reference,[1] is hereby approved.
[1]
Editor's Note: Exhibit A is on file in City offices.
[4-6-2020 by Ord. No. 20-03-03-30]
The Business District is hereby established pursuant to the Business District Plan and the Business District Law. The boundaries of the Business District are legally described in Appendix A of the Business District Plan and depicted in Exhibit A of the Business District Plan, which legal description and depiction are incorporated herein by this reference. The Business District includes approximately 280 parcels of real property which are directly and substantially benefitted by the Business District Plan. The City Council shall have and possess, without limitation, such powers with respect to the Business District as authorized under the Business District Law and the Business District Plan.
[4-6-2020 by Ord. No. 20-03-03-30]
A. 
A Business District retailers' occupation 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 within the Business District at the rate of 1.0% of the gross receipts from such sales made in the course of such business; and a Business District service occupation tax is hereby imposed upon all persons engaged, in the Business District, in the business of making sales of service, at the rate of 1.0% of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. This "Business District retailers' occupation tax" and this "Business District 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 medicines, drugs, medical appliances, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes and needles used by diabetics, for human use.
B. 
An occupation tax is hereby imposed upon all persons engaged in the business of renting, leasing, or letting rooms in a hotel, as defined in the Hotel Operators' Occupation Tax Act,[1] at a rate of 1.0% of the gross rental receipts from the renting, leasing, or letting of hotel rooms within the Business District, excluding, however, from gross rental receipts the proceeds of renting, leasing, or letting to permanent residents of a hotel, as defined in the Hotel Operators' Occupation Tax Act, and proceeds from the tax imposed under subsection (c) of Section 13 of the Metropolitan Pier and Exposition Authority Act.[2]
[1]
Editor's Note: See 35 ILCS 145/1 et seq.
[2]
Editor's Note: See 70 ILCS 210/13(c).
C. 
The taxes imposed pursuant to Subsections A and B above shall be for the planning, execution and implementation of the Business District Plan and to pay for business district project costs as set forth in the Business District Plan, including payment of bonds, notes or other obligations (the "obligations") issued to finance such business district project costs. These taxes shall be in full force and effect until the earlier of payment of all obligations in accordance with the Business District Plan, or the dissolution date (as such term is defined in the Business District Law) of the Business District.[3]
[3]
Editor's Note: See 65 ILCS 5/11-74.3-1 et seq.
D. 
The imposition of these Business District taxes is in accordance with the provisions of Subsections B, C and D, respectively, of Section 11-74.3-6 of the Business District Law.
E. 
The taxes imposed pursuant to Subsection A above 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 such provisions of this chapter. The taxes imposed pursuant to Subsection B above and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the City. The City shall have full power to administer and enforce such provisions of this chapter.
[4-6-2020 by Ord. No. 20-03-03-30]
The City hereby establishes the Le Roy Business District Tax Allocation Fund in the custody of the City Treasurer and each distribution of taxes imposed by this chapter to the City from the Department of Revenue shall be deposited in such fund for the purpose of paying or reimbursing business district project costs and obligations incurred in the payment of the costs.
[4-6-2020 by Ord. No. 20-03-03-30]
The City Clerk is hereby directed to file a certified copy of this chapter with the Department of Revenue on or before the 31st day of March, 2020.
[4-6-2020 by Ord. No. 20-03-03-30]
It is hereby declared to be the intention of the City Council that each and every part, section and subsection of this chapter shall be separate and severable from each and every other part, section and subsection hereof, and that the City Council intends to adopt each said part, section and subsection separately and independently of any other part, section and subsection. If any part, section or subsection of this chapter shall be determined to be or to have been unlawful or unconstitutional, the remaining parts, sections and subsections shall be and remain in full force and effect, unless the court making such finding shall determine that the valid portions standing alone are incomplete and are incapable of being executed in accord with the legislative intent.
[4-6-2020 by Ord. No. 20-03-03-30]
This chapter shall be governed exclusively by and construed in accordance with the applicable laws of the State of Illinois.
[4-6-2020 by Ord. No. 20-03-03-30]
The Mayor is hereby authorized and directed to execute and deliver for and on behalf of the City, and the City Clerk is hereby authorized and directed where appropriate to attest, all certificates, documents, agreements or other instruments, and the Mayor or his designated representative is hereby authorized and directed to take any and all actions, as may be necessary, desirable, convenient or proper to carry out and comply with the provisions of all agreements or contracts, necessary or reasonably incidental to the implementation of this chapter.
[4-6-2020 by Ord. No. 20-03-03-30]
All ordinances, resolutions and parts of ordinances and resolutions in conflict with this chapter are hereby repealed.
[4-6-2020 by Ord. No. 20-03-03-30]
This chapter shall be in full force and effect from and after its passage, approval and publication, if required, as provided by law. The imposition of these Business District taxes shall take effect on the first day of July 2020.