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An Ordinance Amending/Reimplementing/Adding Chapter 122.100 of the Village Code of Ordinances Regarding Grocery Retailers' Occupation Tax and a Municipal Grocery Service Occupation Tax
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WHEREAS, the Village of Romeoville has heretofore adopted certain ordinances now codified as and for Chapter 122.100 of the Village Code of Ordinances and as other provisions of the Village Code of Ordinances setting forth and establishing various matters relating to the conduct and administration of meetings of the Village Board of Trustees; and
WHEREAS, the Illinois Municipal Code, 65 ILCS 5/1-2-1, provides that the corporate authorities of each municipality may pass all ordinances and make all rules and regulations proper or necessary, to carry into effect the powers granted to municipalities, with such fines or penalties as may be deemed proper; and,
WHEREAS, the Village of Romeoville (the "Village") is a home rule unit of local government and may exercise any power and perform any function pertaining to its government and affairs pursuant to Article VII, Section 6 of the Illinois Constitution; 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 Tax") (65 ILCS 5/8-11-24); and,
WHEREAS, the Municipal Grocery Retailers' Occupation Tax may be imposed "at the rate of
1% of the gross receipts from these sales" (65 ILCS 5/8-11-24); and,
WHEREAS, any Municipal Grocery Retailers' Occupation Tax shall be administered, collected and enforced by the Illinois Department of Revenue; 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' Occupation Tax under Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24) to also impose a Service Oc...
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