Code of Ordinances

of Union County, Illinois.

Ordinance Chapter: Article III - Sales Taxes

The Union Coun­ty Clerk is here­by direct­ed to file a cer­ti­fied copy of this Ordi­nance, and a cer­ti­fi­ca­tion that the Sales Tax Propo­si­tion was approved at the Feb­ru­ary 2, 2010 Gen­er­al Pri­ma­ry Elec­tion, with the Illi­nois Depart­ment of Rev­enue before the first (1st) day of April, 2010.

(Ord. No. 2010–7; 03–15–10) 

(55 ILCS 5;/5–1006.5)

The tax­es imposed by Chap­ter, and all civ­il penal­ties that may be assessed as an inci­dent to such tax­es, shall be col­lect­ed and enforced by the Depart­ment pur­suant to Sec­tion 5–1006.5 of the Coun­ties Code (55 ILCS 5/5–1006.5).

(A) A tax is imposed upon all per­sons engaged in the busi­ness of sell­ing tan­gi­ble per­son­al prop­er­ty, oth­er than per­son­al prop­er­ty titled or reg­is­tered with an agency of this State’s gov­ern­ment, at retail in the Coun­ty at the rate of one per­cent (1%) on the gross receipts from the sales made in the course of business.

(B) A tax is imposed upon all per­sons engaged, in the Coun­ty, in the busi­ness of mak­ing sales of ser­vice, who, as an inci­dent to mak­ing those sales of ser­vice, trans­fer tan­gi­ble per­son­al prop­er­ty with­in the Coun­ty as an inci­dent to a sale of ser­vice at the rate of one per­cent (1%) of the sell­ing price of such tan­gi­ble per­son­al property.

(C) The tax imposed by sub­sec­tion (A) of this Sec­tion and the tax imposed by sub­sec­tion (B) of this Sec­tion 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 which 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.

(D) The impo­si­tion of the tax imposed by sub­sec­tion (A) of this Sec­tion and the tax imposed by sub­sec­tion (B) of this Sec­tion is in accor­dance with the pro­vi­sions of Sec­tion 5–1006.5 of the Coun­ties Code (55 ILCS 5/5–1006.5).

(E) Rev­enue from the tax imposed by sub­sec­tion (A) of this Sec­tion and from the tax imposed by sub­sec­tion (B) of this Sec­tion shall be used exclu­sive­ly for pub­lic facil­i­ty pur­pos­es in the Coun­ty in accor­dance with the pro­vi­sions of Sec­tion 5–1006.5 of the Coun­ties Code (55 ILCS 5/5–1006.5).

For pur­pos­es of this Chap­ter, the fol­low­ing terms shall be giv­en these definitions:

(A) Coun­ty means the Coun­ty of Union, Illinois.

(B) Depart­ment means the State Depart­ment of Revenue.

(C) State means the State of Illinois.

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 ofIll­i­nois.  The Depart­ment of Rev­enue shall have full pow­er to admin­is­ter and enforce the pro­vi­sions of this Article.

(Res. No. 09–17; 11–05–09)

A tax is here­by imposed upon all per­sons engaged in the busi­ness of sell­ing tan­gi­ble per­son­al prop­er­ty, oth­er than per­son­al prop­er­ty titled or reg­is­tered with an agency of this State’s gov­ern­ment, at retail in this Coun­ty at the rate of one per­cent (1.00%) of the gross receipts from such sales made in the course of such busi­ness while this Divi­sion is in effect; and a tax is here­by imposed upon all per­sons engaged in this Coun­ty in the busi­ness of mak­ing sales of ser­vice, at the rate of one per­cent (1.00%) of the sell­ing price of all tan­gi­ble per­son­al prop­er­ty trans­ferred by such ser­vice­man ads an inci­dent to a sale of ser­vice.  Such Spe­cial Coun­ty Occu­pa­tion Tax­es For Pub­lic Safe­ty 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 non-pre­scrip­­­tion med­i­cines, drugs, med­ical appli­ances and insulin, urine test­ing mate­ri­als, syringes and nee­dles used by dia­bet­ics.  The impo­si­tion of these pub­lic safe­ty tax­es is in accor­dance with the pro­vi­sions of Sec­tions 5–1006.5(a) and 5–1006.5(b), of the “Coun­ties Code” (55 ILCS 5/5–1006.5(a) and 55 ILCS 5/5–1006.5(b)).

The tax imposed by this Arti­cle shall be col­lect­ed and enforced by the State of Illi­nois Depart­ment of Rev­enue in accor­dance with the Illi­nois Coun­ty Auto­mo­bile Rent­ing Use Tax Act.  (See 55 ILCS 5/5–1032)

There is here­by imposed upon all per­sons engaged in the busi­ness of rent­ing auto­mo­biles in the coun­ty that is titled or reg­is­tered with an agency of the State of Illi­nois and whose Illi­nois address for titling or reg­is­tra­tion pur­pos­es is giv­en as being the unin­cor­po­rat­ed area of the Coun­ty of Union, Illi­nois, a Coun­ty Auto­mo­bile Rent­ing Occu­pa­tion Tax, at the rate not to exceed one per­cent (1%) of the gross receipts from such business.

The tax imposed by this Arti­cle shall be col­lect­ed and enforced by the State of Illi­nois Depart­ment of Rev­enue in accor­dance with the Illi­nois Coun­ty Auto­mo­bile Rent­ing Use Tax Act.  (See 55 ILCS 5/5–1033)

There is here­by imposed upon the priv­i­lege of using an auto­mo­bile which is rent­ed from a renter locat­ed out­side the State of Illi­nois that is titled or reg­is­tered with an agency of the State of Illi­nois and whose Illi­nois address for titling or reg­is­tra­tion pur­pos­es is giv­en as being the unin­cor­po­rat­ed area of the Coun­ty of Union, Illi­nois, a Coun­ty Auto­mo­bile Rent­ing Use Tax, at the rate of one per­cent (1%) of the rental price of such automobile.

Such per­sons in admin­is­ter­ing and account­ing for the tax are sub­ject to the same rights, reme­dies, priv­i­leges, immu­ni­ties, pow­ers and duties, and the same con­di­tions, restric­tions, lim­i­ta­tions, penal­ties, and def­i­n­i­tions of terms, and the same mode of pro­ce­dures as found in the “Retail­ers’ Occu­pa­tion Tax Act” as are now or here­after amend­ed, unless oth­er­wise not­ed or except­ed in P.A. 84–163.  (See 55 ILCS 5/1–1001)

A Sup­ple­men­tary Retail­ers’ Occu­pa­tion Tax at a rate of 1/4 of 1 per­cent is here­by imposed upon all per­sons engaged in the busi­ness of sell­ing tan­gi­ble per­son­al prop­er­ty at retail with­in the Coun­ty of Union, Illinois.

Such per­sons in admin­is­ter­ing and account­ing for the tax are sub­ject to the same rights, reme­dies, priv­i­leges, immu­ni­ties, pow­ers and duties, and the same con­di­tions, restric­tions, lim­i­ta­tions, penal­ties, and def­i­n­i­tions of terms, and the same mode of pro­ce­dures as found in the “Ser­vice Occu­pa­tion Tax Actand Retail­ers Occu­pa­tion Tax Act”, respec­tive­ly, as are now or here­after amend­ed, unless oth­er­wise noted.

A Sup­ple­men­tary Ser­vice Occu­pa­tion Tax is here­by imposed upon all per­sons engaged in the busi­ness of mak­ing sales of ser­vice with­in the Coun­ty of Union, Illi­nois, at the rate of 1/4 of 1 per­cent of the cost price of all tan­gi­ble per­son­al prop­er­ty trans­ferred by such ser­vice­men either in the form of tan­gi­ble per­son­al prop­er­ty or in the form of real estate as an inci­dent to a sale of service.

Such per­sons in admin­is­ter­ing and account­ing for the tax are sub­ject to the same rights, reme­dies, priv­i­leges, immu­ni­ties, pow­ers and duties, and the same con­di­tions, restric­tions, lim­i­ta­tions, found in the “Use Tax Act”, as are now or here­after amend­ed, unless oth­er­wise not­ed or except­ed in P.A. 84–163.  (See 55 ILCS 5/1–1001)

A Sup­ple­men­tary Use Tax is here­by imposed upon the priv­i­lege of using the Coun­ty of Union, Illi­nois, any item of tan­gi­ble per­son­al prop­er­ty which is pur­chased out­side Illi­nois at retail from a retail­er, and which is titled or reg­is­tered with an agency of this State’s gov­ern­ment, at a rate of 1/4 of 1 per­cent of the sell­ing price of such tan­gi­ble per­son­al prop­er­ty as “sell­ing price” is defined in the “Use Tax Act”, approved July 14, 1955, as amend­ed.  The tax shall be col­lect­ed from per­sons whose Illi­nois address for titling or reg­is­tra­tion pur­pos­es is giv­en as being with­in the Coun­ty of Union, State of Illinois.