O-04-45VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
ORDINANCE NO. 0-04-45
AN ORDINANCE ADDING NEW SECTION 9 -7A AND 9 -10A OF THE
.MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD TO AUTHORIZE
THE IMPOSTION AND COLLECTION OF A HOME RULE MUNCIPAL
RETAILERS' OCCUPATION TAX AND A HOME RULE MUNICIPAL
SERVICE OCCUPATION TAX
PASSED AND APPROVED BY THE
PRESIDENT AND BOARD OF TRUSTEES
OF THE VILLAGE OF DEERFIELD, LAKE
AND COOK COUNTIES, ILLINOIS, this
16th day of August , 2004.
Published in pamphlet form
'by authority of the President
and Board of Trustees of the
Village of Deerfield, Lake and
Cook Counties, Illinois, this
17th day of August , 2004.
VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
ORDINANCE NO. 0-04-45
AN ORDINANCE ADDING NEW SECTION 9 -7A AND 9 -10A OF THE
MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD TO AUTHORIZE
THE IMPOSTION AND COLLECTION OF A HOME RULE MUNCIPAL
RETAILERS' OCCUPATION TAX AND A HOME RULE MUNICIPAL
SERVICE OCCUPATION TAX
WHEREAS, the Village of Deerfield is a home rule unit of local government pursuant to the
provisions of Article VII, Section 6 of the Illinois Constitution of 1970; and,
WHEREAS, as a home rule unit of local government the Village may exercise any power
and perform any function pertaining to its government and affairs, except as limited by Article VII,
Section 6 of the Illinois Constitution of 1970; and,
WHEREAS, as a home rule municipality, the Village of Deerfield is authorized pursuant to
Sections 8 -11 -1 and 8 -11 -5 of the Illinois Municipal Code (65 ILCS 5/8 -11 -1 and 5/8 -11 -5) to
impose, in one - quarter percent (1/4 %) increments, a Home Rule Municipal Retailers Occupation
Tax upon all persons engaged in the business of selling tangible personal property at retail in the
Village, and a Home Rule Municipal Service Occupation Tax upon all persons engaged in the
business of making sales of service in the Village; and,
WHEREAS, the President and Board of Trustees of the Village of Deerfield have
determined that it is in the best interests of the Village to impose, respectively, a Home Rule
Municipal Retailers Occupation Tax of one -half of one percent (1 /2 %) on all persons engaged in the
business of selling tangible personal property at retail within the Village, and a Home Rule
Municipal Service Occupation Tax of one -half of one percent (1/2 %) on all persons engaged in the
business of making sales of service within the Village; and
WHEREAS, the President and Board of Trustees of the Village of Deerfield have further
determined that, effective January 1, 2010, the Village's Home Rule Municipal Retailers Occupation
Tax and the Village's Home Rule Municipal Service Occupation Tax shall be reduced from one -half
of one percent (1 /2 %) to one - quarter of one percent (1 /4 %), respectively, on all persons engaged in
the business of selling tangible personal property at retail within the Village, and a of one -half of one
percent (1 /2 %) on all persons engaged in the business of making sales of service within the Village;
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS, in
the exercise of its home rule powers, as follows:
SECTION 1: Imposition of Home Rule Municipal Retailers Occupation Tax and Home
Rule Municipal Service Occupation Tax at the Rate of One -Half Percent (1/2 %) Through
December 31, 2009: That the Village of Deerfield hereby imposes a Home Rule Municipal
Retailers Occupation Tax at the rate of one -half of one percent (1/2 %) on 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 within the Village, and a Home Rule
Municipal Service Occupation Tax at the rate of one -half of one percent (1/2 %) on all persons
engaged in the business of making sales of service of tangible personal property transferred by such
servicemen as an incident to a sale of service, all in accordance with the provisions of Section 8 -11 -1
and 8 -11 -5, respectively, of the Illinois Municipal Code, which taxes shall be effective through
December 31, 2009. Said taxes shall not be applicable to the sales of food for human consumption
that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks
2
and food that has been prepared for immediate consumption) and prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used
by diabetics.
SECTION 2: Imposition of Home Rule Municipal Retailers Occupation Tax and Home
Rule Municipal Service Occupation Tax at the Rate of One - Quarter Percent (1/4 %) Effective
January 1, 2010: Effective January 1, 2010, the Village of Deerfield hereby imposes a Home Rule
Municipal Retailers Occupation Tax at the rate of one - quarter of one percent (1/4%) on 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 within the Village,
and a Home Rule Municipal Service Occupation Tax at the rate of one - quarter of one percent (1/4%)
on all persons engaged in the business of making sales of service of tangible personal property
transferred by such servicemen as an incident to a sale of service, all in accordance with the
provisions of Section 8 -11 -1 and 8 -11 -5, respectively, of the Illinois Municipal Code. Said taxes
shall not be applicable to the sales of food for human consumption that 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 prescription and nonprescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes and needles used by diabetics.
SECTION 3: That Article 2, "Municipal Retailers Occupation Tax," of the Municipal Code
of the Village of Deerfield, as amended, is hereby further amended to add the following as Section 9-
7A thereof-
9-7A. Home Rule Municipal Retailers' Occupation Tax Imposed
(a) One -Half of One Percent (112%) Tax Effective Until December
31, 2009. A tax is hereby imposed upon all persons engaged in the
business of selling tangible personal property at retail in the Village,
3
other than an item of tangible personal property titled or registered
with an agency of this State's government, at the rate of one -half of
one percent (112 %) of the gross receipts from such sales made in the
course of such business, all in accordance with the provisions of
Section 8 -11 -1 of the Illinois Municipal Code (65 ILCS 518- 11 -1).
This Home Rule Municipal Retailer's Occupation Tax shall not be
applicable to the sales offood 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 prescription and non-prescription
medicines, drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics. This tax shall be
effective until December 31, 2009, when it shall be reduced to the
rate of one - quarter of one percent (114 %) as provided in sub-
paragraph (b) hereof.
(b) One - Quarter of One Percent (114 %)Tax Effective January 1,
2010. Effective January 1, 2010, the tax imposed by this ordinance
upon all persons engaged in the Village of selling tangible personal
property at retail in the Village, other than an item of tangible
personal property titled or registered with an agency of this. State's
government, shall be reduced to the rate of one - quarter of one
percent (114 %) of the gross receipts from such sales made in the
course of such business, all in accordance with the provisions of
Section 8 -11 -1 of the Illinois Municipal Code (65 ILCS 518- 11 -1).
This Home Rule Municipal Retailer's Occupation Tax shall not be
applicable to the sales offood 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 prescription and non-prescription
medicines, drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics.
SECTION 4: That Article 3, "Municipal Service Occupation Tax," of the Municipal Code of
the Village of Deerfield, as amended, is hereby further amended to add the following as Section 9-
l0A thereof:
9.10A. Home Rule Municipal Service Occupation Tax Imposed
(a) One Half of One Percent (1/2 %) Tax Effective Until December
31, 2009. A tax is hereby imposed upon all persons engaged in the
. 3
Village in the business of making sales of service at the rate of one -
half of one percent (1 /2%) of the selling price of all tangible personal
property transferred by said servicemen in the form of tangible
personal property or in the form of real estate as an incident to a sale
of service, all in accordance with the provisions of Section 8 -11 -5 of
the Illinois Municipal Code (65 ILCS 518- 11 -5). This Home Rule
Municipal Service Occupation Tax shall not be applicable to the
sales offood 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
prescription and non-prescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes and needles
used by diabetics. This tax shall be effective until December 31,
2009, when it shall be reduced to the rate of one - quarter of one
percent (1 14%) as provided in sub paragraph (b) hereof.
(b) One- Quarter of One Percent (114 %)Tax Effective January 1,
2010. Effective January 1, 2010, the tax imposed by this ordinance
upon all persons engaged in the Village in the business of making
sales of service shall be reduced'to the rate of one - quarter of one
percent (114 916) of the selling price of all tangible personal property
transferred by said servicemen in the form of tangible personal
property or in the form of real estate as an incident to a sale of
service, all in accordance with the provisions of Section 8 -I1 -5 of the
Illinois Municipal Code (65 ILCS 518- 11 -5). This Home Rule
Municipal Service Occupation Tax shall not be applicable to the
sales offood 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
prescription and non-prescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes and needles
used by diabetics.
SECTION 5: That the Village Clerk is hereby authorized and directed to file a certified copy
of this ordinance with the Illinois Department of Revenue on or before the first day of October, 2004.
SECTION 6: That the taxes hereby imposed by this ordinance shall take effect on the first
day of January 2005, following the adoption and filing of a certified copy of this ordinance with the
Illinois Department of Revenue:
0
SECTION 7: That this Ordinance, and each of its terms, shall be the effective legislative act
of a home rule municipality without regard to whether such Ordinance should: (a) contain terms
contrary to the provisions of current or subsequent non - preemptive state law; or, (b) legislate in a
manner or regarding a matter not delegated to municipalities by state law. It is the intent of the
corporate authorities of the Village of Deerfield that to the extent that the tenns of this Ordinance
should be inconsistent with any non - preemptive state law, this Ordinance shall supersede state law in
that regard within its jurisdiction.
SECTION 8: That this Ordinance shall be in.full force and effect from and after its passage
and approval, and shall subsequently be published in pamphlet form as provided by law.
PASSED this 16th day of August _'2004.
AYES: Benton., Kayne, Rosenthal, Seiden, Swanson, Wylie (6)
NAYS: None (0 )
ABSENT: None (0 )
ABSTAIN: None (0 )
APPROVED this 16th
ATTEST:
Village Clerk
5