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)
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.