Municipal Service Occupation and Retailers' Occupation Taxes

Summary

The City of Assumption amends sections 3-1-1 and 3-1-2 of the City Code to maintain the 1% Municipal Service Occupation Tax and the 1% Retailers' Occupation Tax within the City. The amendment is made to correspond with the provisions of Ordinance No. 831 and to provide for the Illinois Department of Revenue to collect, implement, and enforce those taxes. The ordinance was enacted to address changes in the Municipal Code due to Public Act 103-781.

Details

Subject

Municipal Service Occupation and Retailers' Occupation Taxes

Summary

The City of Assumption amends sections 3-1-1 and 3-1-2 of the City Code to maintain the 1% Municipal Service Occupation Tax and the 1% Retailers' Occupation Tax within the City. The amendment is made to correspond with the provisions of Ordinance No. 831 and to provide for the Illinois Department of Revenue to collect, implement, and enforce those taxes. The ordinance was enacted to address changes in the Municipal Code due to Public Act 103-781.

Action Type

amend

Vote Detail

5-0-0

Vote Result

passed

Adoption Date

2025-04

Enacting Body

City Council of the City of Assumption

Ordinance Number

832