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City of Crystal Lake, IL
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Part II General Legislation
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Chapter 467 Taxation
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
§ 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.
Article II
Service Occupation Tax
§ 467-4
Tax imposed.
§ 467-5
Monthly report to be filed.
§ 467-6
Payment of tax.
Article III
Automobile Renting Occupation Tax
§ 467-7
Tax imposed.
§ 467-8
Monthly report to be filed.
§ 467-9
Payment of tax.
Article IV
Automobile Renting Use Tax
§ 467-10
Tax imposed.
§ 467-11
Tax collected from those with City address.
§ 467-12
Payment of tax.
Article 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.
Article VI
Municipal Use Tax
§ 467-17
Tax imposed.
§ 467-18
Collection of tax.
Article 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.
Article 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.
Article 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.
Article X
Tax Increment Financing Registries
§ 467-56
Findings.
§ 467-57
Interested parties registry.
§ 467-58
Registration rules.
Article XI
Internet Auto Sales
§ 467-59
Findings.
§ 467-60
General regulations.
Article 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.
Article 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.
Article 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)
Article 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.
Article XVI
Retailers' Occupation Tax and Service Occupation Tax in Water's Edge Business District
§ 467-93
Establishment of taxes.
§ 467-94
Exemptions.
§ 467-95
Application and duration of taxes.
§ 467-96
Collection and enforcement by Department of Revenue.
§ 467-97
Filing of ordinance and approval.
§ 467-98
Effective date.
Article XVII
Municipal Grocery Retailers' Occupation Tax and Municipal Grocery Service Occupation Tax
§ 467-99
Re-adopting Municipal Grocery Retailers' Occupation Tax imposed.
§ 467-100
Re-adopting and modifying Municipal Grocery Service Occupation Tax.
§ 467-101
Illinois Department of Revenue to administer both taxes.
§ 467-102
Clerk to file ordinance with Illinois Department of Revenue.
§ 467-103
Severability.
§ 467-104
Conflicting provisions.
§ 467-105
Headings/captions.
§ 467-106
Effective date.
