[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.
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]
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.
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.
