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AN ORDINANCE 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 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, Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24) provides that, beginning on January 1, 2026, all Illinois municipalities may impose a tax “upon all persons engaged in the business of selling groceries at retail in the municipality” (the “Municipal Grocery Retailer Tax”); and
WHEREAS, the Municipal Grocery Retailers’ Tax may be imposed “at the rate of 1% of the gross receipts from these sales” (65 ILCS 5/8-11-24); and
WHEREAS, Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24) requires any municipality imposing a Municipal Grocery Retailers’ Tax under Section 8-11-24 to also impose a service occupation tax at the same rate, “upon all persons engaged, in the municipality, in the business of making sales of service, who, as an incident to making those sales of service, transfer groceries” (the “Municipal Grocery Service Occupation Tax”) (65 ILCS 5/8-11-24); 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 Municipal Grocery Retailers’ Tax and the Municipal Grocery Service Occupation Tax shall collectively be referred to herein as the “Municipal Grocery Taxes”; and
WHEREAS, the Village Board finds that it is desirable and in the best interests of the Village and its residents to approve this Ordinanc...
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