[Adopted 10-16-2024 by Ord. No. 2024-10-01]
The foregoing recitals shall be and are hereby incorporated as findings of fact as if said recitals were fully set forth herein.[1]
[1]
Editor's Note: Said recitals can be found in Ord. No. 2024-10-01, which is on file in the Village offices.
A tax is hereby imposed upon all persons engaged in the business of selling groceries at retail in this municipality at the rate of 1% of the gross receipts from such sales made in the course of such business while this article is in effect. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24).
A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service who, as an incident to making those sales of service, transfer groceries as an incident to a sale of service. The rate of this tax shall be the same rate identified in § 36-6-2 above. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24).
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 Illinois Department of Revenue shall have full power to administer and enforce the provisions of this article.
The taxes imposed by this article shall take effect on January 1, 2026, only if this article was filed with the Illinois Department of Revenue on or before October 1, 2025.
All ordinances, resolutions, and policies or parts thereof in conflict with the provisions of this article are, to the extent of the conflict, expressly repealed on the effective date of this article.
If any provision of this article or application thereof to any person or circumstances is ruled unconstitutional or otherwise invalid, such invalidity shall not affect other provisions or applications of this article that can be given effect without the invalid application or provision, and each invalid provision or invalid application of this article is severable.
This article shall be in full force and effect upon its passage. The Clerk is directed by the corporate authorities to publish this article in pamphlet form.