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ORDINANCE AMENDMENT TO THE NON-TITLED PERSONAL PROPERTY USE TAX

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Summary
Activity Log
Full Text of Legislation
Text of Amendment
Disclaimer

Date Introduced: Wednesday, June 19, 2013
Date Passed:
Wednesday, June 19, 2013

Committees:
Sponsors:
Deborah Sims,Earlean Collins,Edwin Reyes,Elizabeth "Liz" Doody Gorman,Gregg Goslin,Jeffrey R. Tobolski,Jerry Butler,Jesus G. Garcia,John P. Daley,Peter N. Silvestri,Robert Steele,Stanley Moore,Toni Preckwinkle
Co-Sponsors:

Summary:

Reduces tax from 1.25% to 0.75% and adds a credit provision for taxes paid to another county.


Activity Log:


Wednesday, June 19, 2013 Introduced County Board :
Wednesday, June 19, 2013 Approved by County Board :

Full Text of Legislation:

Submitting a Proposed Ordinance Amendment

TONI PRECKWINKLE, President, EARLEAN COLLINS, JOHN P. DALEY, JESUS G. GARCIA,

ELIZABETH “LIZ” DOODY GORMAN, GREGG GOSLIN, STANLEY MOORE,

PETER N. SILVESTRI, DEBORAH SIMS, ROBERT B. STEELE and JEFFREY R. TOBOLSKI,

County Commissioners

PROPOSED ORDINANCE AMENDMENT

 

ORDINANCE AMENDMENT TO THE

NON-TITLED PERSONAL PROPERTY USE TAX

 

BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 Taxation, Article XIX Non-Titled Personal Property Use Tax, Section 74-652 of the Cook County Code, is hereby amended as follows:

 

Sec. 74-652. Tax imposed.

 

(a) Except as otherwise provided in Sections 74-655 and 74-666 of this article, a tax is imposed upon the privilege of using in the county non-titled personal property which was purchased outside of the county. The tax shall be at the rate of 1.25 three-quarters percent (0.75%) of the non-titled personal property's value when first subject to use in the County.

 

(b) The tax imposed by this article and the obligation to pay the tax is upon the purchaser or user of non-titled personal property.

 

(c) The tax imposed by this article shall be payable whenever said non-titled personal property is first subject to use in the county. Evidence that the purchaser resides or that property was delivered to a location in the county shall be prima facie evidence that the property is purchased for use in the county and first used in the county on the date of delivery.

 

(d) The use of non-titled personal property in Cook County by a person who paid a county sales or county retailer’s occupation tax in another county with respect to the sale or purchase of the property shall be entitled to a credit towards the tax imposed by this article in the amount of the tax actually paid in the other county.

 

(de) Nothing in this article shall be construed to impose a tax upon any business or activity which, under the constitution and laws of the United States or the State of Illinois, may not be made the subject of taxation by the County.

 

(ef) The tax is imposed, in addition to all other taxes imposed by the County of Cook, the State of Illinois, or any other municipal corporation or political subdivision of the State of Illinois.

 

Effective Date. Ordinance Amendment shall be effective upon passage.

Text of Amendment:


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