O-08-15VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
ORDINANCE NO. 0 -08 -15
AN ORDINANCE AUTHORIZING A ONE PERCENT HOME RULE MUNICIPAL
RETAILERS' OCCUPATION TAX AND 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
21st day of April , 2008.
Published in pamphlet form
by authority of the President
and Board of Trustees of the
Village of Deerfield, Lake and
Cook Counties, Illinois, this
21s day of April , 2008.
VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
ORDINANCE NO. 0 -08 -15
AN ORDINANCE AUTHORIZING A ONE PERCENT HOME RULE MUNICIPAL
RETAILERS' OCCUPATION TAX AND 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, effective January 1, 2009, a
Home Rule Municipal Retailers Occupation Tax at the rate of one percent (1 %) 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 at the rate of one percent (1%) 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 the January 1, 2010 sunset of the Village's Home Rule Municipal Retailers
Occupation Tax and the Village's Home Rule Municipal Service Occupation Tax established by
Ordinance 0 -04 -05 shall be repealed;
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 the Home Rule Municipal Retailers Occupation Tax at
the Rate of One Percent (1 %) Effective January 1, 2009: Effective January 1, 2009, the
Home Rule Municipal Retailers= Occupation Tax imposed by the Village of Deerfield on all
persons engaged in the business of selling tangible personal property at retail within the Village,
other than items of tangible personal property titled or registered with an agency of this State's
government, currently imposed at the rate of one -half percent pursuant to Ordinance 0- 04 -05,
shall be established and is hereby imposed at the rate of one percent (1 %) on the gross receipts
from such sales, all in accordance with the provisions of Section 8 -11 -1 of the Illinois Municipal
Code. Said tax 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 2: Imposition of Home Rule Municipal Service Occupation Tax at the
Rate of One Percent 0 %) Effective January 1, 2009: Effective January 1, 2009, the Home
Rule Municipal Service Occupation Tax imposed by the Village of Deerfield on all persons
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engaged in the Village in the business of making sales of service of tangible personal property
transferred by such servicemen as an incident to a sale of service, currently imposed at the rate of
one -half percent pursuant to Ordinance 0- 04 -05, shall be established and is hereby imposed at
the rate of one percent (1 %) on all persons engaged in the business of making such 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 -5 of the Illinois Municipal Code.
Said tax 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 Section 9 -7 of Article 2, "Municipal Retailers= Occupation Tax," of
the Municipal Code of the Village of Deerfield, as amended, is hereby further amended to read
as follows (additions and deletions are indicated, respectively, by underlining and by
strikethrough markings):
Sec. 9 -7. Tax Imposed; Rate:
(a) Retailers Occupation Tax Imposed. A tax is hereby imposed upon all
persons engaged in the business of selling tangible personal property at retail in
the village at the rate of one percent (1 %) of the gross receipts from such sales
made in the course of business while this article is in effect, in accordance with
the provisions of 65 Illinois Compiled Statutes 5/8 -11 -1. (M.C. 1963, § 16.401;
amd. Ord. 0- 67 -41; Ord. 9- 69 -29)
(b) Home Rule Municipal Retailers' Occupation Tax Effective until
December 31, 2008. In addition to subsection (a) of this section a one -half of
one percent (1/2 %) tax, effective January 1, 2005, is hereby imposed upon all
persons engaged in the business 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, at the rate of one half of one percent
(1/2 %) of the gross receipts from such sales made in the course of such business,
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all in accordance with the provisions of 65 Illinois Compiled Statutes 5/8 -11 -1.
This home rule municipal retailer's 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 prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine testing materials,
syringes and needles used by diabetics. This tax shall be effective until
December 31, 2008, when it shall be increased to a one percent (1%) as
provided in subsection (c) of this section.
(c) Home Rule Municipal Retailers' Occupation Tax Effective As Of January
1, 2009. Effective January 1, 2009, the home rule municipal retailers'
occupation tax imposed by subsection (b) of this section upon all person 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 increased to the rate of one percent (1%) of the
gross receipts from such sales made in the course of such business, all in
accordance with the provisions of 65 Illinois Compiled Statutes 5/8 -11 -1. This
home rule municipal retailer's 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 prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine testing materials,
syringes and needles used by diabetics. (Ord. 0- 04 -45, 8 -16 -2004)
SECTION 4: That Section 9 -10 of Article 3, "Municipal Service Occupation Tax," of
the Municipal Code of the Village of Deerfield, as amended, is hereby furthered amended to read
as follows (additions and deletions are indicated, respectively, by underlining and by
strikethrough markings):
Sec. 9 -10. Tax Imposed; Rate:
(a) Service Occupation Tax. A tax is hereby imposed upon all persons
engaged in the village in the business of making sales of service at the rate of one
percent (1%) of the cost price of all tangible personal property transferred of 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 65
Illinois Compiled Statutes 5/8 -11 -5. (M.C. 1963, § 17.901; amd. Ord. 0- 67 -43;
Ord. 0- 67 -47; Ord. 0- 68 -19; Ord. 0- 69 -30)
(b) Home Rule Municipal Service Occupation Tax Effective Until December
31, 2008. In addition to subsection (a) of this section a tax, effective January 1,
2005, is hereby imposed upon all persons engaged in the village in the business
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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 65 Illinois Compiled
Statutes 5/8 -11 -5. 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 prescription and
nonprescription medicines, drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics. This tax shall be effective
until December 31, 2008, when it shall be increased to the rate of one percent
(1 %) as provided in subsection (c) of this section.
(c) Home Rule Municipal Service Occupation Tax Effective As Of January
1, 2009. Effective January 1, 2009, the tax imposed by subsection (b) of this
section upon all persons engaged in the village in the business of making sales of
service shall be increased to the rate of percent (1%) 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 65 Illinois Compiled Statutes 5/8 -11 -5.
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 prescription and nonprescription
medicines, drugs, medical appliances and insulin, urine testing materials,
syringes and needles used by diabetics. (Ord. 0- 04 -45, 8 -16 -2004)
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, 2008.
SECTION 6: That the additional taxes hereby imposed by this ordinance shall take
effect on the first day of January 2009, following the adoption and filing of a certified copy of
this ordinance with the Illinois Department of Revenue.
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)
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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 terms 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 21st day of April , 2008.
AYES: Benton, Feldman, Jester, Rosenthal, Seiden, Struthers (6)
NAYS: None (0)
ABSENT: None (0)
ABSTAIN: None (0)
APPROVED this 21st d,
A
TTEST:
Vil ge Clerk
W
Illinois Department of Revenue
0
Legal Services Office 5 -500
" 101 W. Jefferson St.
Springfield, IL 62794
August 4, 2008
Robert Fialkowski
Director of Finance /Treasurer
Village of Deerfield
850 Waukegan Road
Deerfield, IL 60015
Dear Mr. Fialkowski:
This is to acknowledge receipt of the Village of Deerfield's Ordinance No. 0 -08 -15
which increases the Home Rule Municipal Retailers' Occupation Tax and Home Rule Municipal
Service Occupation Tax to the rate of I%. With this increase, the general merchandise rate will
be 10% in Cook County and 8% in Lake County.
The Illinois Department of Revenue shall collect, administer and enforce the increased
Home Rule Municipal Retailers' Occupation Tax and Home Rule Municipal Service Occupation
Tax effective January 1, 2009, in accordance with the provisions of 65 ILCS 5/8 -11 -1 and 65
ILCS 5/8 -11 -5.
If you have any questions regarding this matter, please contact our office at the number
listed below.
Very truly yours,
Samuel J. ore
Associate Counsel
(217) 782 -2844
Cc: Cecil Denton, Local Tax Allocation Division
i ',, AUG - „ 2008