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HomeMy WebLinkAboutO-25-24Ordinance 0-25-24 An Ordinance Amending Chapter 7 of "The Municipal Code of the Village of Deerfield, 1975," as amended, and Repealing Ordinance No. 0-25-15, Concerning a Municipal Grocery Retailers' Occupation Tax and Municipal Grocer- Service Occupation Tax Passed by the Board of Trustees, 9/15/2025 Printed and Published 9/16/2025 Printed and Published in Pamphlet Form by Authority of the Village Board VILLAGE OF DEERFIELD LAKE COUNTY, ILLINOIS I hereby certify that this document was properly published on the date stated above. Z Kent S. treet, U< Village C erk 4924-5596-5542, v. 1 VILLAGE OF DEERFIELD ORDINANCE NO. 2025- 0-25-24 AN ORDINANCE AMENDING CHAPTER 9 OF "THE MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD," AS AMENDED, AND REPEALING ORDINANCE 0-25- 15, CONCERNING A MUNICIPAL GROCERY RETAILERS' OCCUPATION TAX AND A MUNICIPAL GROCERY 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; and WHEREAS, the Illinois Municipal Code, 65 ILCS 5/1-2-1, provides that the corporate authorities of each municipality may pass all ordinances and make all rules and regulations proper or necessary to carry into effect the powers granted to municipalities, with such fines or penalties as may be deemed proper; and WHEREAS, on June 16, 2025, the Village adopted Ordinance 0-25-15, amending Chapter 97 of "The Municipal Code of the Village of Deerfield, Illinois, 1975,"as amended ("Village Code') to impose a municipal grocery retailers' occupation tax ("Municipal Grocery Retailer Tax") on all persons engaged in the business of selling groceries in the Village, pursuant to Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24) ("Act"); and WHEREAS, as required by the Act, the Village simultaneously amended the Village Code to adopt a municipal grocery service occupation tax on all persons engaged in the business of making sales of service, who, as an incident to making sales of service, transfer groceries as an incident to a sale of service ("Municipal Grocery Service Tax"); and WHEREAS, the Village Board desires to further amend Chapter 9 of the Village Code to update and clarify the Municipal Grocery Retailer Tax and Municipal Grocery Service Tax in accordance with a request from the Illinois Department of Revenue; and WHEREAS, the Village Board has determined that it will serve and be in the best interests of the Village to repeal Ordinance 0-25-15 and further amend Chapter 9 of the Village Code to clarify the Municipal Grocery Retailer Tax and Municipal Grocery Service Tax, pursuant to this Ordinance; NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE BOARD OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS, as follows: SECTION ONE: RECITALS. The foregoing recitals are incorporated into, and made a part of, this Ordinance as findings of the Village Board. SECTION TWO: REPEAL OF ORDINANCE 0-25-15. Ordinance 0-25-15 is hereby repealed in its entirety and is of no further force or effect. 4924-5596-5542, v. 1 SECTION THREE: AMENDMENT TO CHAPTER 9. Chapter 9, titled "Finance and Taxation," of the Village Code is hereby amended to add a new Article 14 titled "Grocery Taxes," which shall be and read as follows: "Article 14. Grocery Taxes Sec. 9-100. Definitions. Whenever used in this Article 14, the term "Grocery" or "Groceries" shall have the meaning ascribed to it in the Municipal Grocery Occupation Tax Law, 65 ILCS 5/8-11-24. Sec. 9-101. Taxes imposed. (a) Municipal Grocery Retailers' Occupation Tax. There is here imposed a tax upon all persons engaged in the business of sellin¢ Qroceries at retail in the Village at a rate of 1% of the gross receipts from those sales made in the course of that business on and after January 1, 2026. The imposition of this tax is in accordance_ with and subiect to the provisions of Section 8- 11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24). (b) Municipal Grocery Service Occupation Tax. A tax is hereby imposed upon all persons engaged in the Village in the business of making sales of service who transfer Groceries as an incident to a sale of service, at the rate of one percent of the selling price of all groceries transferred incident to a sale of service on and after January 1, 2026. The imposition of this tax is in accordance with and subject to the provisions of Section 841- 24 of the Illinois Municipal Code (65 ILCS 5/8-11-24L Sec. 9-102. Collection and administration. The taxes hereby imposed, and all civil nenaltis that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the State of Illinois in accordance with the provisions of Section 8-11-24 of the Illinois Municipal Code. 65 ILCS 5/8-11-24, as amended. The Department of Revenue of the State of Illinois shall have full power to administer and enforce the provisions of this Article." Sec. 9-103. - Effective Date. The taxes imposed by this Article 14 are and will be effective as of and after January 1, 2026." SECTION FOUR: CLERK TO FILE ORDINANCE WITH IDOR. As required by Section 8-11-24 of. the Illinois Municipal Code (65 ILCS 5/8-11-24), the Village Clerk is hereby directed to file a certified copy of this Ordinance with IDOR on or before October 1, 2025. 4924-5596-5542, v. 1 SECTION FIVE: SEVERABILITY. If any paragraph section, clause, or provision of this Ordinance is held invalid, the remainder shall continue in full force and effect without affecting the validity of the remaining portions of the Ordinance. SECTION SIX: EFFECTIVE DATE. This Ordinance will be in full force and effect after its passage and publication in the manner provided by law. The taxes imposed pursuant to this Ordinance will take effect on January 1, 2026. AYES: Benton, Berg, Goldstone, Greenberg, Jacoby, Oppenheim NAYS: None ABSTAIN: None ABSENT: None PASSED: September 15, 2025 APPROVED: September 15, 2025 ORDINANCE NO. 0-25-24 1 Daniel C. Shapiro, Mayor ATTEST: Kent S. Stre t, Village Clerk vP '',P 0 q�'•,'�i OLSEAL �FLD 4924-5596-5542, v. 1 REDLINE REFLECTING ALL CHANGES TO REPEALED ORDINANCE Sec. 9-101. Taxes Imposed (a) Municipal Grocery Retailers' Occupation -Tax Imposed. A tax is hereby imposed upon all persons engaged in the business of selling groceries at retail in the Village at the rate of one percent of the gross receipts from such sales made in the course of such business while this Article 6 is in effect. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24). (b) Municipal Grocery Service Occupation Tax Imposed. A tax is hereby imposed upon all persons engaged in the Village in the business of making sales of service, who, as an ineident to maldng these se4es f sen,iee, transfer groceries as an incident to a sale of service, at the rate of one percent of the h pts ffem suehsales made i the eoufse of seh- h-„-S:ness selling price of all Groceries transferred incident to a sale of service while this Article 6 is in effect. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24).