87-146 AMENDING CITY CODE SALES TAX

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. , ORDIiVANCE N0. 87-146 , ORDINANCE AMENDING CITY CODE - CHAPTER 48. 1 - - MODIFYING FIVE HUNDRED DOLLAR LIMIT ON IMPOSITION OF SALES TAX AND CHANGING DATE OF FILING - BE IT ORDAII�IED BY THE COUNCIL OF THE CITY OF DECATUR, ILLINOIS: Section 1 . That Section 3 of Chapter 48. 1 of the City Co�e or the City of Decatur , Illinois, be, and the same is hereby , modified and amended at the first paragraph thereof , and oniy at said f�rst paraqraph , so that as modified and amended said first paragraph of Section 3 of said Chapter 48. 1 provides as follaws : 3 . TAX IMPOSED. Except as provided in Section 4 of this chapter , a tax is hereby imposed upon every purchaser of any item or article of tangible personal property by means of a sale at retail within the City , and every purchaser of any item or article of tane, ible ', personal property by means of a sale at retail within � the City shall be liable to the City for a tax or� the I purchase of any such item or article, at the rat� of one percent ( 1% 1 �f the selling price of such item or article of tangible personal property . ihe second and third paragraphs of said Section 3 are to continue i�� full force and effect as provided in Ordinance No , 87-107 . Section 2. That Section 4 of Chapter 48. 1 of said City Code be, and the same is hereby, also modified and amended by adding th=reto subsection ( y ) , said subsection of said Section 4 to provide as follows : � y) Purci�ase of motor vel� icies, as defined in Section 1-14f� of the Illinois Vehicle Code, but only as to that part of the selling price of su�h vehicles in �xcess of Five Hundred Dollars ( �500 .00 ) . This exemption shall not apply to those motor vehicles covered by the provisions of subsections ( e) and ( g ) hereof or be construed to limit the exemptions provided therein. Section 3. That Section 8 of Chapter 48. 1 of said City Cace be, and the same is nereby, aiso modified and amencied at the second paragraph thereof , and only at said second paragraph , so +hat as so ��nodified and amended said =_ecorid paragra�h oT Section 8 of =aid �;�apter 48. 1 provides as foliows: