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City of Crystal Lake, IL
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2024-07-16
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Part II General Legislation
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Chapter 467 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 3
Administrative Adjudication
Ch 5
Audit
Ch 11
Boards, Commissions and Committees
Ch 18
City Council
Ch 22
Clerk
Ch 26
Comprehensive Plan
Ch 31
Delinquent Accounts
Ch 33
Divisions and Departments
Ch 39
Elections
Ch 44
Ethics
Ch 51
Government-Access Programming
Ch 55
Insurance
Ch 77
Manager
Ch 82
Mayor
Ch 84
Meetings
Ch 89
Officers and Employees
Ch 93
Official Map
Ch 102
Purchasing and Contributions
Ch 115
Salaries
Ch 118
Signing Authority
Ch 121
Treasurer
General Legislation
Ch 145
Adopt-A-Highway Program
Ch 146
Adult Businesses
Ch 150
Aircraft
Ch 154
Alarms
Ch 158
Alcoholic Beverages
Ch 162
Amusement Devices
Ch 166
Animals
Ch 170
(Reserved)
Ch 175
Bicycles
Ch 181
Boats and Boating
Ch 187
Building Code
Ch 192
Buildings, Numbering of
Ch 195
Cable and Video Services
Ch 198
(Reserved)
Ch 203
Tobacco Sales
Ch 209
(Reserved)
Ch 216
Curfew
Ch 222
Disorderly Conduct
Ch 226
Drugs and Drug Paraphernalia
Ch 228
Economic Development Incentive Program
Ch 230
Electrical Code
Ch 235
Emergency Services
Ch 237
Energy Conservation Code
Ch 239
Existing Building Code
Ch 241
Fees
Ch 246
(Reserved)
Ch 247
Fighting
Ch 248
Fines
Ch 251
Fire Code
Ch 253
Fireworks and Explosives
Ch 258
Fishing
Ch 264
Fuel Gas Code
Ch 268
Gambling
Ch 269
Gangs
Ch 274
Garage Sales
Ch 280
Garbage, Rubbish and Refuse
Ch 286
Graffiti
Ch 288
Handbills and Posters
Ch 295
Historic Preservation
Ch 302
(Reserved)
Ch 317
Junk
Ch 322
Lawns, Watering of
Ch 326
(Reserved)
Ch 329
Liquor Licenses
Ch 334
Litter
Ch 335
Massage Establishments
Ch 336
Mechanical Code
Ch 343
Minors
Ch 351
Newspaper Vending Devices
Ch 358
Noise
Ch 364
Nuisances
Ch 370
Obscenity
Ch 379
(Reserved)
Ch 381
Parking
Ch 383
Parks and Recreation
Ch 385
Peddlers, Solicitors and Transient Vendors
Ch 392
Plumbing Code
Ch 397
Pollution
Ch 400
Property Maintenance Code
Ch 408
Raffles
Ch 413
Real Estate Advertising
Ch 417
Recycling
Ch 422
Residential Code
Ch 424
Resource Conservation
Ch 425
Retail Theft
Ch 427
Rights-Of-Way, Use of
Ch 428
Rights-Of-Way: Construction of Small Wireless Facilities
Ch 429
Roller Skates and Skateboards
Ch 435
Sewer Use
Ch 440
Sidewalk Sales
Ch 446
Smoking
Ch 451
Snow Removal
Ch 453
Special Events
Ch 455
Storage, Outdoor
Ch 458
(Reserved)
Ch 463
Tattooing and Body Piercing
Ch 467
Taxation
Ch 467 Art I
Home Rule Municipal Retailers' and Service Occupation Tax
§ 467-1
Home rule municipal retailers' occupation tax and home rule municipal service occupation tax.
§ 467-2
Monthly report to be filed.
§ 467-3
Payment of tax.
Ch 467 Art II
Service Occupation Tax
§ 467-4
Tax imposed.
§ 467-5
Monthly report to be filed.
§ 467-6
Payment of tax.
Ch 467 Art III
Automobile Renting Occupation Tax
§ 467-7
Tax imposed.
§ 467-8
Monthly report to be filed.
§ 467-9
Payment of tax.
Ch 467 Art IV
Automobile Renting Use Tax
§ 467-10
Tax imposed.
§ 467-11
Tax collected from those with City address.
§ 467-12
Payment of tax.
Ch 467 Art V
Public Benefit Tax
§ 467-13
Authorization to impose tax.
§ 467-14
Maximum amount of tax.
§ 467-15
Public Benefit Fund.
§ 467-16
City to levy tax.
Ch 467 Art VI
Municipal Use Tax
§ 467-17
Tax imposed.
§ 467-18
Collection of tax.
Ch 467 Art VII
Locally Imposed and Administered Tax Rights and Responsibilities
§ 467-19
Title.
§ 467-20
Scope.
§ 467-21
Definitions.
§ 467-22
Notices.
§ 467-23
Late payment.
§ 467-24
Payment.
§ 467-25
Certain credits and refunds.
§ 467-26
Audit procedure.
§ 467-27
Appeal.
§ 467-28
Hearing.
§ 467-29
Interest and penalties.
§ 467-30
Abatement.
§ 467-31
Installment contracts.
§ 467-32
Statute of limitations.
§ 467-33
Voluntary disclosure.
§ 467-34
Publication of tax ordinances.
§ 467-35
Review of liens imposed against taxpayers; correction of improper liens.
§ 467-36
Applicability.
Ch 467 Art VIII
Transient Occupancy in Hotels or Motels
§ 467-37
Title and purpose.
§ 467-38
Definitions.
§ 467-39
Tax imposed; payment of tax.
§ 467-40
Exemptions.
§ 467-41
Operator's duties.
§ 467-42
Registration; transient occupancy registration certificate.
§ 467-43
Reporting and remitting.
§ 467-44
Penalties and interest.
§ 467-45
Failure to collect and report tax; determination of tax by Director of Finance.
§ 467-46
Appeal.
§ 467-47
Records.
§ 467-48
Refunds.
§ 467-49
Actions to collect.
Ch 467 Art IX
Telecommunications Tax
§ 467-50
Definitions.
§ 467-51
Simplified municipal telecommunications tax imposed.
§ 467-52
Collection of tax by retailers.
§ 467-53
Returns to department.
§ 467-54
Resellers.
§ 467-55
Effective date.
Ch 467 Art X
Tax Increment Financing Registries
§ 467-56
Findings.
§ 467-57
Interested parties registry.
§ 467-58
Registration rules.
Ch 467 Art XI
Internet Auto Sales
§ 467-59
Findings.
§ 467-60
General regulations.
Ch 467 Art XII
Electricity Tax
§ 467-61
Definitions.
§ 467-62
Municipal utility tax imposed on use or consumption of electricity.
§ 467-63
Collection of electricity tax.
§ 467-64
Tax remittance and return.
§ 467-65
Resales.
§ 467-66
Books and records.
§ 467-67
Credits and refunds.
§ 467-68
Penalty.
§ 467-69
Further remedies.
§ 467-70
Copies for the affected utilities.
Ch 467 Art XIII
Municipal Gas Use Tax
§ 467-71
Short title.
§ 467-72
Definitions.
§ 467-73
Tax.
§ 467-74
Collection of tax by public utility.
§ 467-75
Books and records.
§ 467-76
Exemptions.
Ch 467 Art XIV
Municipal Cannabis Retailers' Occupation Tax
§ 467-77
Tax imposed; rate.
§ 467-78
Collection of tax by retailers.
§ 467-79
Severability.
§ 467-80
Effective date.
§ 467-81
through § 467-84. (Reserved)
Ch 467 Art XV
Taxation and Licensing of Passenger Buses
§ 467-85
Findings and purpose.
§ 467-86
Definitions.
§ 467-87
Charter buses.
§ 467-88
Licensing procedures.
§ 467-89
Criteria for granting license; insurance.
§ 467-90
Requirements of operation of passenger bus.
§ 467-91
License fee; tax.
§ 467-92
Fines; penalties; enforcement.
Ch 470
Taxicabs
Ch 476
Towing
Ch 481
Trespassing
Ch 492
Vehicles, Abandoned
Ch 496
Vehicles and Traffic
Ch 500
Vehicles, Cruising
Ch 504
Vehicles, Delivery
Ch 508
Vehicles, Inoperable
Ch 515
Water and Sewer
Ch 521
Weapons
Ch 526
Weeds and Nuisance Greenery Control
Land Development
Ch 570
Parking Lot, Driveway and Sidewalk Construction
Ch 575
Planning and Development
Ch 585
Extension of Annexation Agreements
Ch 593
Illicit Discharges and Connections
Ch 595
Stormwater Management
Ch 600
(Reserved)
Ch 615
Trees
Ch 630
Watershed
Ch 650
Unified Development Ordinance
Appendix
Ch A700
Franchise Agreements
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 467
Taxation
[HISTORY: Adopted by the City Council of the City of Crystal Lake as indicated in article histories. Amendments noted where applicable.]
ATTACHMENTS
467a Exhibit A Registration Form
Article I
Home Rule Municipal Retailers' and Service Occupation Tax
chevron_right
§ 467-1
Home rule municipal retailers' occupation tax and home rule municipal service occupation tax.
chevron_right
§ 467-2
Monthly report to be filed.
chevron_right
§ 467-3
Payment of tax.
chevron_right
Article II
Service Occupation Tax
chevron_right
§ 467-4
Tax imposed.
chevron_right
§ 467-5
Monthly report to be filed.
chevron_right
§ 467-6
Payment of tax.
chevron_right
Article III
Automobile Renting Occupation Tax
chevron_right
§ 467-7
Tax imposed.
chevron_right
§ 467-8
Monthly report to be filed.
chevron_right
§ 467-9
Payment of tax.
chevron_right
Article IV
Automobile Renting Use Tax
chevron_right
§ 467-10
Tax imposed.
chevron_right
§ 467-11
Tax collected from those with City address.
chevron_right
§ 467-12
Payment of tax.
chevron_right
Article V
Public Benefit Tax
chevron_right
§ 467-13
Authorization to impose tax.
chevron_right
§ 467-14
Maximum amount of tax.
chevron_right
§ 467-15
Public Benefit Fund.
chevron_right
§ 467-16
City to levy tax.
chevron_right
Article VI
Municipal Use Tax
chevron_right
§ 467-17
Tax imposed.
chevron_right
§ 467-18
Collection of tax.
chevron_right
Article VII
Locally Imposed and Administered Tax Rights and Responsibilities
chevron_right
§ 467-19
Title.
chevron_right
§ 467-20
Scope.
chevron_right
§ 467-21
Definitions.
chevron_right
§ 467-22
Notices.
chevron_right
§ 467-23
Late payment.
chevron_right
§ 467-24
Payment.
chevron_right
§ 467-25
Certain credits and refunds.
chevron_right
§ 467-26
Audit procedure.
chevron_right
§ 467-27
Appeal.
chevron_right
§ 467-28
Hearing.
chevron_right
§ 467-29
Interest and penalties.
chevron_right
§ 467-30
Abatement.
chevron_right
§ 467-31
Installment contracts.
chevron_right
§ 467-32
Statute of limitations.
chevron_right
§ 467-33
Voluntary disclosure.
chevron_right
§ 467-34
Publication of tax ordinances.
chevron_right
§ 467-35
Review of liens imposed against taxpayers; correction of improper liens.
chevron_right
§ 467-36
Applicability.
chevron_right
Article VIII
Transient Occupancy in Hotels or Motels
chevron_right
§ 467-37
Title and purpose.
chevron_right
§ 467-38
Definitions.
chevron_right
§ 467-39
Tax imposed; payment of tax.
chevron_right
§ 467-40
Exemptions.
chevron_right
§ 467-41
Operator's duties.
chevron_right
§ 467-42
Registration; transient occupancy registration certificate.
chevron_right
§ 467-43
Reporting and remitting.
chevron_right
§ 467-44
Penalties and interest.
chevron_right
§ 467-45
Failure to collect and report tax; determination of tax by Director of Finance.
chevron_right
§ 467-46
Appeal.
chevron_right
§ 467-47
Records.
chevron_right
§ 467-48
Refunds.
chevron_right
§ 467-49
Actions to collect.
chevron_right
Article IX
Telecommunications Tax
chevron_right
§ 467-50
Definitions.
chevron_right
§ 467-51
Simplified municipal telecommunications tax imposed.
chevron_right
§ 467-52
Collection of tax by retailers.
chevron_right
§ 467-53
Returns to department.
chevron_right
§ 467-54
Resellers.
chevron_right
§ 467-55
Effective date.
chevron_right
Article X
Tax Increment Financing Registries
chevron_right
§ 467-56
Findings.
chevron_right
§ 467-57
Interested parties registry.
chevron_right
§ 467-58
Registration rules.
chevron_right
Article XI
Internet Auto Sales
chevron_right
§ 467-59
Findings.
chevron_right
§ 467-60
General regulations.
chevron_right
Article XII
Electricity Tax
chevron_right
§ 467-61
Definitions.
chevron_right
§ 467-62
Municipal utility tax imposed on use or consumption of electricity.
chevron_right
§ 467-63
Collection of electricity tax.
chevron_right
§ 467-64
Tax remittance and return.
chevron_right
§ 467-65
Resales.
chevron_right
§ 467-66
Books and records.
chevron_right
§ 467-67
Credits and refunds.
chevron_right
§ 467-68
Penalty.
chevron_right
§ 467-69
Further remedies.
chevron_right
§ 467-70
Copies for the affected utilities.
chevron_right
Article XIII
Municipal Gas Use Tax
chevron_right
§ 467-71
Short title.
chevron_right
§ 467-72
Definitions.
chevron_right
§ 467-73
Tax.
chevron_right
§ 467-74
Collection of tax by public utility.
chevron_right
§ 467-75
Books and records.
chevron_right
§ 467-76
Exemptions.
chevron_right
Article XIV
Municipal Cannabis Retailers' Occupation Tax
chevron_right
§ 467-77
Tax imposed; rate.
chevron_right
§ 467-78
Collection of tax by retailers.
chevron_right
§ 467-79
Severability.
chevron_right
§ 467-80
Effective date.
chevron_right
§ 467-81
through § 467-84. (Reserved)
chevron_right
Article XV
Taxation and Licensing of Passenger Buses
chevron_right
§ 467-85
Findings and purpose.
chevron_right
§ 467-86
Definitions.
chevron_right
§ 467-87
Charter buses.
chevron_right
§ 467-88
Licensing procedures.
chevron_right
§ 467-89
Criteria for granting license; insurance.
chevron_right
§ 467-90
Requirements of operation of passenger bus.
chevron_right
§ 467-91
License fee; tax.
chevron_right
§ 467-92
Fines; penalties; enforcement.
chevron_right