O-61-31i
ORDINANCE 041 -31
Municipal Service Occupation Tax
BE IT ORDAINED by the President and Goard of Trustees of the Village of
Deerfield, that:
Section.l. A tax is hereby imposed upon all persons engaged In this
municipality in the business of making sales of service at the rate of one -half
of one per cent of the cost price of all tangible personal property transferred
by said servicemen either in the form of tangible personal property or in the
form of real estate as an incident to a sale of service, in accordance with
the provisions of Section 8 -11 -5 of the "Illinois Municipal Code" enacted by
the Seventy- Second General Assembly.
Section 2. Every supplier or serviceman required to account for
Municipal Service Occupation Tax for the benefit of this municipality shall
file, on or before the last day of each calendar month, the report to the State
Department of Revenue required by Section Nino of the Service Occupation Tax
Act, enacted by the Seventy - Second General Assembly.
Section 3. At the time such report is filed, there shall be paid to the
State Department of {revenue the amount of tax hereby imposed.
Section 4. The Village Clerk is hereby directed to transmit to the
State Department of Revenue a certified copy of this ordinance not later than
five (5) days after the effective date of this ordinance.
Section 5. This ordinance shall be published within ten (10) days of
its enactment as provided in Section 1 -2 -4 of the "Illinois Municipal Code"
enacted by the Seventy- Second General Assembly and shall be effective from
and after the first day of the calendar month next following the expiration of
the ten (10) day publication period.
This ordinance shall take effect on the first day of September -, 1961.
PASSED: This 24th day of July, A.D. 1961.
APPROVED: David C. Whitney
ATTEST•
Village President
- �
Catherine B. Price
Village Clerk
Published 1 in the DEERFIELD REVIEW.
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