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87-107 AMENDING CITY CODE - ESTABLISHING A TAX ON THE PURCHASE OF TANGIBLE PERSONAL PROPERTY
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87-107 AMENDING CITY CODE - ESTABLISHING A TAX ON THE PURCHASE OF TANGIBLE PERSONAL PROPERTY
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Last modified
8/26/2016 8:36:03 AM
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8/26/2016 8:36:00 AM
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Resolution/Ordinance
Res Ord Num
87-107
Res Ord Title
AMENDING CITY CODE - ESTABLISHING A TAX ON THE PURCHASE OF TANGIBLE PERSONAL PROPERTY
Approved Date
10/5/1987
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� ti <br /> 1 <br /> Chapter 48. 1 <br /> SALES TAX <br /> 1. TITLE. This chapter shall be known and may be cited as <br /> � the "City of Decatur Sales Tax" . The tax herein imposed is in <br /> addition to all other taxes imposed by the City of Decatur, the <br /> State of Illinois , or any other municipal corporation or <br /> political subdivision thereof. <br /> 2. DEFINITIONS. For purposes of this chapter, when any of <br /> the following words or terms are used herein they shall have the <br /> meaning or construction ascribed to them in this section: <br /> (a) "Bulk Vending Machine" means a non-electrically <br /> operated vending machine, containing unsorted confections, nuts <br /> or other merchandise which, when a coin of a denomination not <br /> larger than one cent is inserted, are dispensed in equal <br /> portions, at random and without selection by the customer. <br /> (b) "City" means the City of Decatur, Illinois. <br /> (c) "Department" means the Finance Department of the City. <br /> (d) "Director" means the Director of Finance of the City. <br /> "Director" shall also mean any employee of the Department <br /> designated in writing by the Director to perform a function <br /> authorized herein to be performed by the Director. <br /> (e) "Low sulphur dioxide emission coal fueled device" <br /> means any device so�d or used or intended for the purpose of <br /> burning, combusting or converting iocally available coal in a <br />
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