City of Crystal Lake, IL
McHenry County
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Table of Contents
[Adopted 1-19-1993 (Art. IV, Ch. I, Section T, of the 1993 Code)]
[Amended 3-18-2008 by Ord. No. 6341[1]]
A 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 this state's government, at retail in the City of Crystal Lake at the rate of 0.75% of the gross receipts from such sales made in the course of such business while this article is in effect; and a tax is hereby imposed upon all persons engaged in the City of Crystal Lake in the business of making sales of service, at the rate of 0.75% of the selling price of all tangible personal property transferred by such servicepersons as an incident to the sale of service. This home rule municipal retailers' occupation tax and this home rule municipal service occupation tax shall not be applicable to the sales of food for human consumption which 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 prescriptions and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. The imposition of these home rule taxes is in accordance with the provisions of ILCS 5/8-11-1 and 5/8-11-5.
Editor's Note: This ordinance also provided that 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 Department of Revenue shall have full power to administer and enforce the provisions of this ordinance. This ordinance also provided that it shall take effect 7-1-2008.
Every such person engaged in such business in the City shall file, on or before the last day of each calendar month, the report to the State Department of Revenue required by Section Three of "An Act in Relation to a Tax upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption" approved June 28, 1933, as amended.[1]
Editor's Note: See 35 ILCS 120/1 et seq.
At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.