Chapter 34 Finance and Revenue; Taxation

(A) State corporation. Whenever a surety bond to indemnify the city is required as a condition precedent to exercising the duties of any office or position, or to the issuance of a license or permit or for the exercise of any special privilege, the surety on such bond shall be a corporation licensed and authorized to do business in the state as a surety company, in the absence of specific provision to the contrary. The surety on each bond shall be approved by the Mayor and the City Council.

(B) Additional sureties. Whenever additional surety may be needed on any bond to indemnify the city against loss or liability because of the insolvency of the existing surety or sureties, or for any other reason, the city may order a new surety. If such new surety is not procured within ten days from the time such order is transmitted to the principal on the bond to be void, and thereupon such principal or assignee shall be deemed to have surrendered the privilege or position as condition of which the bond was required.

(’81 Code, § 3.18)

34.03 PURCHASES.

All purchases that exceed $1,000 of any item of equipment, goods or personal property in any form from any one vendor or group of vendors shall be first approved by the City Council before any such item shall be purchased or ordered. That in the event that such item has been delivered to the city, the vendor or person delivering the same shall be advised that the items shall not be paid for until the City Council has approved the same. The provisions of this section shall not be applicable when the Mayor of the city has declared the existence of an emergency.

(’81 Code, § 2.20) (Ord. passed 7-7-81)

34.04 SPECIAL TAX FOR POLICE PROTECTION.

(A) A tax of .075% of the value, as equalized or assessed by the Department of Local Government Affairs, of all taxable property in the city be, and the same is hereby imposed to provide revenue for the purpose of Police Protection in the city.

(B) The tax shall be in addition to and in excess of all taxes authorized by law to be levied and collected in the city and shall be in addition to and in excess of the amount authorized to be levied for general purposes.

(Res. 1986-11, passed 9-8-86)

34.05 ONE-YEAR SALES TAX ABATEMENT FOR NEW BUSINESSES.

Upon application of any new retail business located within the city limits of the City of Lewistown and after public hearing at a regular meeting of the City Council of the City of Lewistown, a rebate of sales tax in the amount of 1% shall be available for a period of one year from the date of opening of the business. Beginning January 1, 2003, the application must be filed with the Clerk not later than 90 days after the opening of any business. DATE OF OPENING shall be defined as the date of the first retail sale made by the business. Prior to January 1, 2003, any business with a date of opening between October 8, 2001 and December 31, 2002 may file an application with the City Clerk for a rebate retroactive to the date of opening.

(Res. 2002-8, passed 10-8-02)

34.06 MUNICIPAL CANNABIS RETAILER’S OCCUPATION TAX.

(A) Tax imposed; rate.

(1) A tax is hereby imposed upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act, at retail in the city at the rate of 3% of the gross receipts from these sales made in the course of that business.

(2) The imposition of this tax is in accordance with the provisions of § 8-11-22 of the Illinois Municipal Code (65 ILCS 5/8-11-22).

(B) Collection of tax by retailers.

(1) The tax imposed by this section shall be remitted by such retailer to the Illinois Department of Revenue (Department). Any tax required to be collected pursuant to or as authorized by this section and any such tax collected by such retailer and required to be remitted to the Department shall constitute a debt owed by the retailer to the state. Retailers may reimburse themselves for their seller’s tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with any state tax that sellers are required to collect.

(2) The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department. The Department shall have full power to administer and enforce the provisions of this section.

(C) Severability. If any provision of this section, or the application of any provision of this section, is held unconstitutional or otherwise invalid, such occurrence shall not affect other provisions of this section, or their application, that can be given effect without the unconstitutional or invalid provision or its application. Each unconstitutional or invalid provision, or application of such provision, is severable, unless otherwise provided by this section.

(Ord. 2019-10, passed 8-13-19)

TAX INCREMENT FINANCING
“INTERESTED PARTIES” REGISTRIES

34.15 TAX INCREMENT ALLOCATION REDEVELOPMENT ACT ADOPTED.

(A) Pursuant to ILCS Ch. 65, Act 5, § 11-74.4-4.2 of the Tax Increment Allocation Redevelopment Act, ILCS Ch. 65, Act 5, §§ 11-74.4-1 et seq. (the “Act”), the city hereby establishes certain “Interested Parties” registries and adopts the registration rules for such registries as provided in §§ 34.16 through 34.28. The city shall have the authority to amend such registration rules from time to time as may be necessary or desirable to comply with and carry out the purposes intended by the Act.

(B) The City Clerk or his or her designee, is hereby authorized and directed to create an “Interested Parties” registry in accordance with ILCS Ch. 65, Act 5, § 11-74.4-4.2 for each redevelopment project area created under the Act and not terminated by the city, whether now existing or created after the date of the adoption of this subchapter.

(Ord. 2000-3, passed 6-13-00)

34.16 DEFINITIONS.

For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

ACT. The Tax Increment Allocation Redevelopment Act, ILCS Ch. 65, Act 5, §§ 11-74.4-1 et seq. as amended from time to time.

CITY. The City of Lewistown, Fulton County, Illinois.

INTERESTED PARTY(S).

(1) Any organization(s) active with the city;

(2) Any resident(s) of the city; and

(3) Any other entity or person otherwise entitled under the Act to register in a specific registry who has been registered in such registry and whose registration has not been otherwise terminated in accordance with these registration rules.

REDEVELOPMENT PROJECT AREA. A redevelopment project area that:

(1) Is intended to qualify (or has subsequently qualified) as a “Redevelopment Project Area” under the Act; and

(2) Is subject to the “Interested Parties” registry requirements of the Act.

REGISTRATION APPLICATION FORM. The form appended to these registration rules or such revised form as may be approved by the city consistent with the requirements of the Act.

REGISTRY or REGISTRIES. Each Interested Parties registry, and all such registries, collectively, established by the city pursuant to ILCS Ch. 65, Act 5, § 11-74.4-4.2 for the Redevelopment Project Area.

(Ord. 2000-3, passed 6-13-00)

34.17 ESTABLISHMENT OF REGISTRY.

The city shall establish a separate Interested Parties registry for each Redevelopment Project Area, whether existing as of the date of the adoption of these rules or hereafter established. The city shall establish a new registry whenever it has identified an area for study and possible designation as a Redevelopment Project Area. In any event, the process of establishing the new registry must be completed prior to the deadline for sending any of the notices required by § 34.26 or any other notices required by the Act with respect to the proposed Redevelopment Project Area.

(Ord. 2000-3, passed 6-13-00)

34.18 MAINTENANCE OF REGISTRY.

The City Clerk or his or her designee shall maintain the registries. The registry shall include the name, address, and telephone number of each interested person; and for organizations, the name and phone number of a designated contact person.

(Ord. 2000-3, passed 6-13-00)

34.19 REGISTRATION BY RESIDENTS.

An individual seeking to register as an interested person with respect to a Redevelopment Project Area must complete and submit a registration application form to the City Clerk. Such individual must also submit a copy of a current driver’s license, lease, utility bill, financial statement, or such other evidence as may be acceptable to the Clerk to establish the individual’s current residency in the city.

(Ord. 2000-3, passed 6-13-00)

34.20 REGISTRATION BY ORGANIZATIONS.

An organization seeking to register as an interested person with respect to a Redevelopment Project Area must complete and submit a registration application form to the City Clerk. Such organization must also submit a copy of a one-page statement describing the organization’s current operations in the city.

(Ord. 2000-3, passed 6-13-00)

34.21 DETERMINATION OF ELIGIBILITY.

All individuals and organizations whose registration application form and supporting documentation complies with these registration rules shall be registered in the applicable registry within ten business days of the City Clerk’s receipt of all such documents. If the City Clerk determines that an applicant’s registration application form and/or supporting documentation is incomplete or does not comply with these registration rules, the Clerk shall give written notice to the applicant specifying the defect(s). The applicant shall be entitled to correct any defects and resubmit a new registration application form and supporting documentation.

(Ord. 2000-3, passed 6-13-00)

34.22 NOTICES AND AVAILABILITY OF INFORMATION.

Upon registration, Interested Parties shall be entitled to receive all notices required under the Act, including how to obtain information concerning the applicable Redevelopment Project Area. The city reserves the right to charge recipients for the cost of copies and postage/delivery charges for requested documents.

(Ord. 2000-3, passed 6-13-00)

34.23 RENEWAL AND TERMINATION.

An Interested Person’s registration shall remain effective for a period of three years. At any time after such three year period, the City Clerk shall provide written notice by regular mail to the Interested Person stating that such registration shall terminate unless the Interested Person renews such registration within 30 days of the Clerk’s mailing of written notice. To renew such registration, the Interested Person shall, within such 30 day period, complete and submit the same registration application form and supporting documentation then required of initial registrants in order to permit the Clerk to confirm such person’s residency or such organization’s operations in the city. The registration of all individuals and organizations whose registration application form and supporting documentation is submitted in a timely manner and complies with these regulation rules shall be renewed for an additional, consecutive three year period. If the City Clerk determines that a registrant’s renewal registration application form and/or supporting documentation is incomplete or does not comply with these registration rules, the Clerk shall give written notice to the registrant at the address specified in the renewal registration application form submitted, specifying the defect(s). The registrant shall be entitled to correct any defects and resubmit a new registration application form and supporting documentation within 30 days of receipt of the Clerk’s notice. If all defects are not corrected within 30 days of the Interested Person’s receipt of the City Clerk’s notice, the Interested Person’s registration shall be terminated. Any Interested Person whose registration is terminated shall be entitled to register again as if a first-time applicant.

(Ord. 2000-3, passed 6-13-00)

34.24 AMENDMENT TO REGISTRATION.

An Interested Party may amend its registration by giving written notice to the City Clerk by certified mail for any of the following reasons: (i) a change in address for notice purposes; (ii) in the case of organizations, a change in the name of the contact person; and (iii) a termination of registration. Upon receipt of such notice, the Clerk shall revise the applicable registry accordingly.

(Ord. 2000-3, passed 6-13-00)

34.25 REGISTRIES AVAILABLE FOR PUBLIC INSPECTION.

Each registry shall be available for public inspection during the city’s normal business hours.

(Ord. 2000-3, passed 6-13-00)

34.26 NOTICES TO BE SENT TO INTERESTED PARTIES.

Interested Parties shall be sent the following notices as well as any other notices required under the Act with respect to the applicable Redevelopment Project Area:

(A) Pursuant to ILCS Ch. 65, Act 5, § 11-74.4-5(a), notice of the availability of a proposed redevelopment plan and eligibility report, including how to obtain this information. Such notice shall be sent by mail within a reasonable period of time after the adoption of the ordinance fixing a time and place for the public hearing for the proposed redevelopment plan.

(B) Pursuant to ILCS Ch. 65, Act 5, § 11-74.4-5(a), notice of changes to a proposed redevelopment plan that does not:

(1) Add additional parcels of property to the proposed redevelopment project area;

(2) Substantially affect the general land uses proposed in the redevelopment plan;

(3) Substantially change the nature of or extend the life of the redevelopment project; or

(4) Increase the number of low or very low income households to be displaced from the redevelopment project area, provided that measured from the time of creation of the redevelopment project area the total displacement of households will exceed ten. Such notice shall be sent by mail not later than ten days following the municipality’s adoption by ordinance of such changes.

(C) Pursuant to ILCS Ch. 65, Act 5, § 11-74.4-5(c), notice of amendments to a previously approved redevelopment plan that does not:

(1) Add additional parcels of property to the redevelopment project area;

(2) Substantially affect the general land uses in the redevelopment plan;

(3) Substantially change the nature of the redevelopment project;

(4) Increase the total estimated redevelopment project costs set out in the redevelopment plan by more than 5% after adjustment for inflation from the date the plan was adopted;

(5) Add additional redevelopment project costs to the itemized list of redevelopment project costs set out in the redevelopment plan; or

(6) Increase the number of low or very low income households to be displaced from the redevelopment project area, provided that measured from the time of creation of the redevelopment project area the total displacement of households will exceed ten (10). Such notice shall be sent by mail not later than ten days following the city’s adoption by ordinance of any such amendment.

(D) Pursuant to ILCS Ch. 65, Act 5, § 11-74.4-5(d)(9) for redevelopment plans or projects that would result in the displacement of residents from ten or more inhabited residential units or that contain 75 or more inhabited residential units, notice of the availability of the annual report described by ILCS Ch. 65, Act 5, § 11-74.4-5(d), including how to obtain the annual report. Such notice shall be sent by mail within a reasonable period of time after completion of the certified audit report.

(E) Pursuant to ILCS Ch. 65, Act 5, § 11-74.4-6(e), notice of the public meeting required under the Act for a proposed Redevelopment Project Area that will result in the displacement of ten or more inhabited residential units or which will contain 75 or more inhabited residential units. Such notice shall be sent by certified mail not less than 15 days before the date of such public meeting and shall include the information required under ILCS Ch. 65, Act 5, § 11-74.4-6(e).

(Ord. 2000-3, passed 6-13-00)

34.27 NON-INTERFERENCE.

These registration rules shall not be used to prohibit or otherwise interfere with the ability of eligible organizations and individuals to register for receipt of information to which they are entitled under the Act.

(Ord. 2000-3, passed 6-13-00)

34.28 AMENDMENT OF REGISTRATION RULES.

These registration rules may be amended by the city subject to and consistent with the requirements of the Act.

(Ord. 2000-3, passed 6-13-00)