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File #: 2025-0998    Version: Name: AN ORDINANCE AMENDING CHAPTER 26, OF TITLE VII, OF THE MUNICIPAL CODE IMPLEMENTING A MUNICIPAL GROCERY RETAILERS’ OCCUPATION TAX AND MUNICIPAL GROCERY SERVICE OCCUPATION TAX IN THE VILLAGE OF ORLAND PARK
Type: ORDINANCE Status: PASSED
File created: 12/4/2025 In control: Board of Trustees
On agenda: 12/12/2025 Final action: 12/12/2025
Title: AN ORDINANCE AMENDING CHAPTER 26, OF TITLE VII, OF THE MUNICIPAL CODE IMPLEMENTING A MUNICIPAL GROCERY RETAILERS’ OCCUPATION TAX AND MUNICIPAL GROCERY SERVICE OCCUPATION TAX IN THE VILLAGE OF ORLAND PARK
Attachments: 1. 0Grocery Tax Ordinance-Amended 12.4.pdf, 2. IDOR Acceptance Letter, 3. PRINT ORDINANCE HERE
PRINT ORDINANCE FROM ATTACHMENTS DUE TO FORMATTING ISSUES

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AN ORDINANCE AMENDING CHAPTER 26, OF TITLE VII, OF THE MUNICIPAL CODE IMPLEMENTING A MUNICIPAL GROCERY RETAILERS’ OCCUPATION TAX AND MUNICIPAL GROCERY SERVICE OCCUPATION TAX IN THE VILLAGE OF ORLAND PARK
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WHEREAS, the Village of Orland Park, Cook and Will Counties, Illinois, is a home rule municipality as contemplated under Article VII, Section 6, of the Constitution of the State of Illinois, and the passage of this Ordinance constitutes an exercise of the Village’s home rule powers and functions as granted in the Constitution of the State of Illinois; and

WHEREAS, on September 2, 2025, the Corporate Authorities adopted Ordinance No. 6031 creating Chapter 26 of Title VII of the Municipal Code implementing a Municipal Grocery Retailers’ Occupation Tax and Municipal Grocery Service Occupation Tax in the Village; and

WHEREAS, any Municipal Grocery Retailers’ Tax and any Municipal Grocery Service Occupation Tax shall be administered, collected, and enforced by the Illinois Department of Revenue; and

WHEREAS, the Corporate Authorities desire to amend Chapter 26 to reflect the language required by the Illinois Department of Revenue for inclusion in the Municipal Code necessary for the implementation of a municipal grocery service retailer’s occupation tax and a municipal grocery service occupation tax and clarifying that each tax will take effect on January 1, 2026; and

WHEREAS, the Village Board finds that it is desirable and in the best interests of the Village and its residents to approve this Ordinance levying the Municipal Grocery Taxes as permitted and authorized by Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24) to include the language as required by the Illinois Department of Revenue.

NOW, THEREFORE, BE IT ORDAINED by the Village President and Board of Trustees of the Village of Orland Park, Illinois, as follows:

SECTION 1

That the above recitals and legislative findings...

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