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CITY OF WEST CHICAGO
FINANCE COMMITTEE
AGENDA ITEM SUMMARY
ITEM TITLE:
AGENDA ITEM NUMBER: _ +t. 4« ©.
Ordinance No. 23-0-0022 — Increasing the Home Rule
Sales Tax Rate FILE NUMBER:
Ordinance No. 23-O0-0023 - Collection of Debts from All
Entities Associated with Someone in Violation of the City
Code
COMMITTEE AGENDA DATE: 07/12/2023
COUNCIL AGENDA DATE: 07/17/2023
STAFF REVIEW: SIGNATURE
APPROVED BY CITY ADMINISTRATOR: SIGNATURE
ITEM SUMMARY:
Over the last several months, City staff has been researching ways to pay for the upkeep of the rights-of-
way in the industrial parks. We are recommending increasing the home rule sales tax rate by 0.50% to
1.50%, and using the additional funds to pay the principal and interest associated with a bond issuance.
A Borrowing Analysis prepared by the City’s Financial Advisor (Anthony Miceli from Speer Financial) is
attached, and will be brought back before the Finance Committee later this year; it has been included for
illustration only.
Also, there are property and business owners in WC that operate under more than one business name.
The language in our current Code does not allow the City to enforce judgements/fines/liens/fees owed by
one of those entities against another business which involves the same person or people. For example,
an owner of a store in our community has its liquor license titled in one company name, but the building
is owned by another corporate entity in which he’s involved. There are outstanding water bills from
former tenants for which the landlord is responsible, but he is now not required to pay these to keep his
liquor license valid. The attached Ordinance provides the City with more flexibility to collect debts due
and owing.
STAFF RECOMMENDATION:
Staff recommends adoption of Ordinance Nos. 23-O-0022 and -0023.
COMMITTEE RECOMMENDATION:

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SY Speer Financial, Inc.
INDEPENDENT MUNICIPAL ADVISORS
City of West Chicago, Illinois
HOME RULE SALES TAX BORROWING ANALYSIS
MAY 10, 2023

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[Extraction: OCR (rendered-page OCR)]
History of Taxable Sales and Home Rule Sales Tax
Home Rule Sales Tax
1.00% Home Rule 0.75% Home Rule 0.25% Home Rule Estimated 0.50%
Taxable Sales Sales Tax * Sales Tax” Sales Tax 7 Additional HRST
2022 391,792,800 3,917,928 1,958,964
2021 363,953,200 3,639,532 1,819,766
2020 273,588,700 2,735,887 1,367,944
2019 271,090,000 2,710,900 1,355,450
2018 272,476,267 2,043,572 1,362,381
2017 249,710,933 1,872,832 1,248,555
2016 236,364,000 590,910 1,181,820
2015 240,355,600 600,889 1,201,778
2014 230,793,600 576,984 1,153,968
2013 214,330,000 535,825 1,071,650
Notes:
(1) Based on information provided by the City.
(2) Based on the sales taxes deposited in the City's Capital Projects Fund as reported in the annual audited financial statements.

===== PDF PAGE 176 =====
[Extraction: OCR (rendered-page OCR)]
Scenario 1: 20 Year Financing / Conservative Revenue Assumptions
General Obligation Bonds, Series 2024
Dated: March 13, 2024
Debt Service Schedule Sources and Uses of Funds
Principal Interest * Sources of Funds
675,000 $624,798 $1,299,798 Par Amount of Bonds $17,110,000
550,000 $749,969 $1,299,969 Reoffering Premium $652,365
2026 575,000 $722,469 $1,297,469 Total Sources $17,762,365
2027 605,000 $693,719 $1,298,719
2028 635,000 $663,469 $1,298,469 Uses of Funds
2029 665,000 $631,719 $1,296,719 Project Fund Deposit $17,497,160
2030 700,000 $598,469 $1,298,469 Estimated Underwriter Discount 2 $128,325
2031 735,000 $563,469 $1,298,469 Estimated Costs of Issuance * $136,880
2032 770,000 $526,719 $1,296,719 Total Uses of Funds $17,762,365
2033 810,000 $488,219 $1,298,219 |
2034 850,000 $447,719 $1,297,719
2035 890,000 $405,219 $1,295,219 Yield Statistics *
2036 935,000 $360,719 $1,295,719 Average Life 11.690 Years
2037 975,000 $323,319 $1,298,319 Average Coupon 4.423%
2038 1,015,000 $284,319 $1,299,319 Net Interest Cost (NIC) 4.161%
2039 1,055,000 $243,719 $1,298,719 True Interest Cost (TIC) 4.094%
2040 1,095,000 $201,519 $1,296,519 All Inclusive Cost (AIC) 4.184%
1,140,000 $154,981 $1,294,981
1,190,000 $106,531 $1,296,531
$1,299,469
1,245,000 $54,469
17,110,000 $8,845,529
$25,955,529
Notes
(1) Assumes estimated tax exempt interest rates for a AA rated non bank qualified general obligation bond as of May 10, 2023. Subject to change.
(2) Assumes an underwriter discount of $7.50 / $1,000. Subject to change.
(3) Assumes total costs of issuance of $8.00 / $1,000. Subject to change.

===== PDF PAGE 177 =====
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Scenario 2: 20 Year Financing / $1.6M Annual Debt Service
General Obligation Bonds, Series 2024
Dated: March 13, 2024
Debt Service Schedule Sources and Uses of Funds
Principal Interest * Sources of Funds
2024 830,000 $769,215 $1,599,215 Par Amount of Bonds $21,065,000
2025 675,000 $923,369 $1,598,369 Reoffering Premium $803,274
2026 710,000 $889,619 $1,599,619 Total Sources $21,868,274
2027 745,000 $854,119 $1,599,119
2028 780,000 $816,869 $1,596,869 Uses of Funds
2029 820,000 $777,869 $1,597,869 Project Fund Deposit $21,541,767
2030 860,000 $736,869 $1,596,869 Estimated Underwriter Discount 2 $157,988
2031 905,000 $693,869 $1,598,869 Estimated Costs of Issuance * $168,520
2032 950,000 $648,619 $1,598,619 Total Uses of Funds $21,868,274
2033 995,000 $601,119 $1,596,119
2034 1,045,000 $551,369 $1,596,369
2035 1,100,000 $499,119 $1,599,119 Yield Statistics *
2036 1,155,000 $444,119 $1,599,119 Average Life 11.690 Years
2037 1,200,000 $397,919 $1,597,919 Average Coupon 4.423%
2038 1,250,000 $349,919 $1,599,919 Net Interest Cost (NIC) 4.161%
2039 1,295,000 $299,919 $1,594,919 True Interest Cost (TIC) 4.094%
2040 1,350,000 $248,119 $1,598,119 All Inclusive Cost (AIC) 4.184%
2041 1,405,000 $190,744 $1,595,744
2042 1,465,000 $131,031 $1,596,031
1,530,000 $66,938 $1,596,938
Total 21,065,000 $10,890,727 $31,955,727
Notes
(1) Assumes estimated tax exempt interest rates for a AA rated non bank qualified general obligation bond as of May 10, 2023. Subject to change.
(2) Assumes an underwriter discount of $7.50 / $1,000. Subject to change.
(3) Assumes total costs of issuance of $8.00 / $1,000. Subject to change.

===== PDF PAGE 178 =====
[Extraction: OCR (rendered-page OCR)]
Scenario 3: 20 Year Financing / Aggressive Revenue Estimates
(Based on 2022 Sales Tax Receipts)
General Obligation Bonds, Series 2024
Dated: March 13, 2024
Debt Service Schedule Sources and Uses of Funds
Principal Interest * Sources of Funds
1,015,000 $941,519 $1,956,519 Par Amount of Bonds $25,785,000
825,000 $1,130,250 $1,955,250 Reoffering Premium $982,618
865,000 $1,089,000 $1,954,000 Total Sources $26,767,618
910,000 $1,045,750 $1,955,750
955,000 $1,000,250 $1,955,250 Uses of Funds
1,005,000 $952,500 $1,957,500 Project Fund Deposit $26,367,950
1,055,000 $902,250 $1,957,250 Estimated Underwriter Discount 2 $193,388
1,105,000 $849,500 $1,954,500 Estimated Costs of Issuance ° $206,280
1,160,000 $794,250 $1,954,250 Total Uses of Funds $26,767,618
1,220,000 $736,250 $1,956,250
1,280,000 $675,250 $1,955,250
1,345,000 $611,250 $1,956,250 Yield Statistics *
1,410,000 $544,000 $1,954,000 Average Life 11.690 Years
1,470,000 $487,600 $1,957,600 Average Coupon 4.423%
1,530,000 $428,800 $1,958,800 Net Interest Cost (NIC) 4.161%
1,590,000 $367,600 $1,957,600 True Interest Cost (TIC) 4.094%
1,650,000 $304,000 $1,954,000 All Inclusive Cost (AIC) 4.184%
1,725,000 $233,875 $1,958,875
1,795,000 $160,563 $1,955,563
1,875,000 $82,031 $1,957,031
25,785,000 $13,336,488 $39,121,488
Notes
(1) Assumes estimated tax exempt interest rates for a AA rated non bank qualified general obligation bond as of May 10, 2023. Subject to change.
(2) Assumes an underwriter discount of $7.50 / $1,000. Subject to change.
(3) Assumes total costs of issuance of $8.00 / $1,000. Subject to change.

===== PDF PAGE 179 =====
[Extraction: OCR (rendered-page OCR)]
Scenario 4: Staggered $10M Issuances — 15 Year Term
Estimated General Obligation Bonds, Series 2024 General Obligation Bonds, Series 2027 Remaining
0.50% HRST Dated: March 13, 2024 Dated: March 10, 2027 0.50% HRST
Revenues Principal Interest * Total Principal Interest * Total Revenues
2024 1,958,964 1,570,000 $385,816 $1,955,816 $0 $3,148
2025 1,958,964 1,550,000 $405,450 $1,955,450 so $3,514
2026 1,958,964 1,630,000 $327,950 $1,957,950 so $1,014
2027 1,958,964 330,000 $246,450 $576,450 995,000 $385,418 $1,380,418 $2,096
2028 1,958,964 345,000 $229,950 $574,950 950,000 $428,700 $1,378,700 $5,314
2029 1,958,964 365,000 $212,700 $577,700 1,000,000 $381,200 $1,381,200 $64
2030 1,958,964 385,000 $194,450 $579,450 445,000 $331,200 $776,200 $603,314
2031 1,958,964 400,000 $175,200 $575,200 465,000 $308,950 $773,950 $609,814
2032 1,958,964 420,000 $155,200 $575,200 490,000 $285,700 $775,700 $608,064
2033 1,958,964 445,000 $134,200 $579,200 515,000 $261,200 $776,200 $603,564
2034 1,958,964 465,000 $111,950 $576,950 540,000 $235,450 $775,450 $606,564
2035 1,958,964 490,000 $88,700 $578,700 570,000 $208,450 $778,450 $601,814
2036 1,958,964 515,000 $64,200 $579,200 595,000 $179,950 $774,950 $604,814
2037 1,958,964 535,000 $43,600 $578,600 625,000 $150,200 $775,200 $605,164
2038 1,958,964 555,000 $22,200 $577,200 655,000 $118,950 $773,950 $607,814
2039 1,958,964 $0 690,000 $86,200 $776,200 $1,182,764
2040 1,958,964 $0 720,000 $58,600 $778,600 $1,180,364
2041 1,958,964 $0 745,000 $29,800 $774,800 $1,184,164
2042 1,958,964 $o so $1,958,964
2043 1,958,964 $o $o $1,958,964
Total 10,000,000 $2,798,016 $12,798,016 10,000,000 $3,449,968 $13,449,968 $12,931,296
Notes
(1) Assumes estimated tax exempt interest rates for a AA rated non bank qualified general obligation bond as of May 10, 2023. Subject to change.
(2) Assumes an underwriter discount of $7.50 / $1,000. Subject to change.
(3) Assumes total costs of issuance of $8.00 / $1,000. Subject to change.

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ORDINANCE NO. 23-0-0022
AN ORDINANCE AMENDING CHAPTER 16, ARTICLE II OF THE
CODE OF ORDINANCES OF THE CITY OF WEST CHICAGO TO
INCREASE THE HOME RULE MUNICIPAL RETAILERS’
OCCUPATION TAX AND THE HOME RULE MUNICIPAL SERVICE
OCCUPATION TAX
WHEREAS, the City of West Chicago (hereinafter referred to as “City”) is an
Illinois home rule municipality, established and existing under the laws of the state of
Illinois pursuant to the Illinois Municipal Code, 65 ILCS 5/1-1-1 et seq.; and
WHEREAS, Article VII, Section 6, of the Constitution of the State of Illinois of
1970, provides that municipalities of more than twenty five thousand (25,000) in
population are home rule units and, subject to the specific limitations of Illinois law, may
exercise any power and perform any function pertaining to its government and affairs;
and
WHEREAS, Section 8-11-1 of the Illinois Municipal Code, 65 ILCS 5/8-11-1,
authorizes home rule municipalities to impose a tax upon all persons engaged in the
business of selling tangible personal property, other than an item of tangible personal
property titled or registered with an agency of this State's government, at retail in the
municipality on the gross receipts from the sales made in the course of such business; and
WHEREAS, Section 8-11-5 of the Illinois Municipal Code, 65 ILCS 5/8-11-5,
authorizes home rule municipalities to impose a tax upon all persons engaged, in the City
of West Chicago, in the business of making sales of service, of the selling price of all
tangible personal property transferred by such servicemen either in the form of tangible
personal property or in the form of real estate, as an incident to a sale of service; and
WHEREAS, the City Council of the City has determined that in order to continue
to provide high quality facilities, infrastructure and services to the residents of the City it
is reasonable and in the best interests for the City to impose a Home Rule Municipal
Retailers’ Occupation Tax and the Home Rule Municipal Service Occupation Tax; and
WHEREAS, the City Council added a one-quarter percent (0.25%) home rule
sales tax via Ordinance No. 07-O-0080 on or about September 17, 2007, another (0.50%)
via Ordinance No. 08-O-0019 on or about March 17, 2008 and another one-quarter
percent (0.25%) via Ordinance No. 18-O-0037 on or about July 2, 2018; and,
WHEREAS, the State of Illinois has significantly reduced the City’s portion of
income taxes it once provided, thereby reducing the tax revenues available to the City to
meet its statutory charges and the City’s total population declined after the 2020 Census
Count, leading to decreased tax revenue that is tied to population size, thereby not
allowing the City to take care of its infrastructure property, mostly its rights-of-way in the
industrial parks; and
Ordinance 23-O-0022
Page 1 of 3

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[Extraction: OCR (rendered-page OCR)]
WHEREAS, in order to bridge tax revenue deficit created by the State’s actions,
an increase of one-half percent (0.50%) is necessary in the home rule sales tax, bringing
the total home rule sales tax rate to one-and-a-half percent (1.50%); and
WHEREAS, the City Council of the City has determined that the incremental
increase in the home rule sales tax, is necessary and in the best interests of the City.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of
West Chicago, County of DuPage, Illinois, as follows:
SECTION 1: That Article II, Section 16-16 entitled “Home Rule Municipal
Retailers’ Occupation Tax” is herby amended to change the rate from one percent
(1.00%) to one-and-a-half percent (1.50%).
SECTION 2: That Article II, Section 16-17 entitled “Home Rule Municipal
Service Occupation Tax” is herby amended to change the rate from one percent (1.00%)
to one-and-a-half percent (1.50%).
SECTION 3: The City Administrator is hereby directed, upon passage and
approval of this Ordinance, to file a certified copy of this Ordinance with the Illinois
Department of Revenue, so that the certified copy of this Ordinance is received by the
Illinois Department of Revenue on or before October 1, 2023.
SECTION 4: All ordinances and resolutions, or parts thereof, in conflict with the
provisions of this Ordinance, to the extent of such conflict, are expressly repealed.
SECTION 5: If any portion of this Ordinance is ruled or held to be
unenforceable or invalid for any reason, the enforceability thereof shall not affect the
remainder of the Ordinance, and the remainder of the Ordinance shall be construed as if
not containing the particular provision and shall continue in full force, effect and
enforceability; and
SECTION 6: This Ordinance shall be in full force after its passage and
publication as required by law; the Illinois Department of Revenue shall begin
administering and enforcing the terms of this Ordinance as of January 1, 2024, or as soon
after the adoption of this Ordinance as the Department of Revenue can commence
collection hereof, pursuant to 65 ILCS 5/8-11-1 and 65 ILCS 5/8-11-5.
Ordinance 23-O-0022
Page 2 of 3

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[Extraction: OCR (rendered-page OCR)]
PASSED this 17" day of July, 2023.
Alderman D. Beebe Alderman L. Chassee
Alderman J. Sheahan Alderman H. Brown
Alderman A. Hallett Alderman C. Dettmann
Alderman M. Birch-Ferguson Alderman S. Dimas
Alderman C. Swiatek Alderman J. Smith
Alderman J. Short Alderman R. Stout
Alderman J. Morano Ward 7 Alderman
HLTH
APPROVED as to form:
City Attorney Patrick K. Bond
APPROVED this 17" day of July, 2023.
Mayor Ruben Pineda
ATTEST:
Executive Office Manager Valeria Perez
PUBLISHED:
Ordinance 23-O-0022
Page 3 of 3
Vacant

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[Extraction: OCR (rendered-page OCR)]
ORDINANCE NO. 23-O0-0023
AN ORDINANCE AMENDING THE CODE OF ORDINANCES
OF THE CITY OF WEST CHICAGO, CHAPTER 1, SECTION 1-8, TO PROVIDE A PENALTY
AND FINE STRUCTURE ON EXISTING OR OUTSTANDING CODE OR PERMIT
VIOLATIONS AND TO ENFORCE OUTSTANDING FINANCIAL OBLIGATIONS OWED TO
THE CITY
WHEREAS, the City of West Chicago (hereinafter referred to as the “City”) is a body politic and
corporate, organized and existing pursuant to the Illinois Municipal Code, 65 ILCS 5/1-1-1 et seq.; and
WHEREAS, the City possesses the authority, pursuant to the Illinois Municipal Code, 65 ILCS
5/1-1-1 et seq., to adopt ordinances and pass resolutions pertaining to the public health, safety, welfare
and government functions; and
WHEREAS, the City Council of the City (hereinafter referred to as the “City Council”) is the
corporate authority for the City and is authorized by law to exercise all powers provided for thereby and
to control the affairs of the City; and
WHEREAS, the City Council possesses full power and authority to approve and pass all
necessary ordinances, resolutions, rules and regulations necessary for carrying into effect the objects for
which the City was formed, in accordance with the Illinois Municipal Code; and
WHEREAS, the City Council has regulations regarding general penalties for outstanding
violations and unpaid fees and fines assessed for City Code violations, as set forth in Chapter 1, Section 8
of the City’s Code; and
WHEREAS, the City recognizes the administrative and financial impact on the City to induce
compliance with outstanding issues related to correction of City Code violations; and
WHEREAS, in the interest of mitigating the use of substantial additional City resources to
enforce and abate Code violations or financial delinquencies owed to the City, the City finds it is in the
best interest of the City to provide a mechanism and an incentive to ensure compliance with the
requirements of the City Code; and
WHEREAS, the City has encountered instances in which property owners, contactors, permittees
or agent(s) have outstanding code violations or financial obligations owed to the City, either on the
property or project they are seeking, or have a permit for, and request an inspection or further relief from
the City; and
WHEREAS, the City Code does not currently provide the City with the authority, or any
mechanism, to address outstanding Code violations or financial delinquencies, before devoting additional
City resources to said property, property owner, contractor or permittee; and
WHEREAS, City Staff has reviewed the regulations set forth in Chapter 1, Section 1-8, and
recognize the City’s desire to provide a mechanism and an incentive for achieving City Code compliance
and prohibition of utilizing additional City resources for delinquencies owed to the City; and
WHEREAS, upon passage of this Ordinance, as provided for by law, Chapter 1, Section 8 of the
Code of Ordinances, shall be amended as set forth below.

===== PDF PAGE 184 =====
[Extraction: OCR (rendered-page OCR)]
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of West Chicago,
County of DuPage, Illinois, in regular session assembled that the City Code is amended, as follows:
Section 1. That the foregoing recitals are hereby incorporated herein as if set forth.
Section 2. That Chapter 1, Section 1-8, General Penalty, of the City of West Chicago is
hereby amended as follows:
“Sec. 1-8. General penalty.
(a)
(1)
(2)
(3)
(4)
(5)
(6)
Amount. The violation of or failure to comply with any provision of this Code, shall constitute
an offense against the city, and shall subject the offender, upon a finding of liable, to a_fine not
less than one hundred fifty dollars ($150.00), for the first offense; a fine not be less than three
hundred dollars ($300.00) for the second offense; a fine not less than six hundred dollars
($600.00) for the third offence and every subsequent offense thereafter. The fine for any
violation hereunder shall not exceed fifteen hundred dollars ($1,500.00).
Existing Violations: The city shall not be required to issue any permits, licenses or
registration any property owner or agent for a property owner; or to perform inspections; on
properties upon which there are outstanding fees, fines or changes owed to the city or the
city-designated waste, refuse and recycling contractors: existing code violations: or any
other outstanding issues regarding said property or the property owner, until such work or
issues have been corrected and/or all of the fees or fines are paid in-full.
Payment to City: No permit, certificate of occupancy or temporary certificate of occupancy
shall be issued by the city when any applicant or property owner owes the city money for
any purposes whatsoever, nor shall any inspection be made until such time as all monies due
to the city have been satisfied, in-full.
Department Cooperation: The assistance and cooperation of the Finance Department, Police
Department, and Community Development Department, along with any fire and health
agencies and all other officials shall be available to the building official, as required in the
performance of the duties of the building official.
City’s Right to Prosecute Violations: the issuance of a permit, certificate of occupancy or
temporary certificate of occupancy shall not stop the city from prosecuting, or operate as a
waiver of any right of the city, to prosecute an owner or occupant of any property for any
violation of any city ordinance, including the recovery of outstanding fees, fines, charges or
other monies owed to the city, or a third-party service provider, on behalf of the city.
Public Nuisance: Any condition caused or permitted to exist in violation of any of the
provisions of this Code or any ordinance of the city shall be deemed a public nuisance and
shall be subject to enforcement and abatement by the city.
Separate Violation: Each and every act, action or thing done in violation of the provisions of
this Code, or ordinance of the city, shall be construed, deemed and taken as a separate and
distinct violation of such provisions of this Code, and in every event that a violation of this
Code, or any of the provisions hereof, shall continue, each day of such continuance shall be.
deemed, construed and taken as a separate and distinct violation of the provisions of this
Code.

===== PDF PAGE 185 =====
[Extraction: OCR (rendered-page OCR)]
(7) _ Failure to Pay Invoices: The failure to timely pay any invoice due to the city shall be
deemed and taken as a separate and distinct violation of the provisions of this Code, and the
provisions of this section shall apply.
(8) Applicable to all Other Violations: The provisions of this section shall apply to all violations
of the city Code, including, but not limited to, Amusement Tax violations; Truancy
violations; Building and Zoning violations; Liquor Code violations, and all such other
violations of the city Code.”
Section 3. All ordinances or parts of ordinances in conflict with the provisions of this
Ordinance are hereby repealed insofar as they conflict herewith.
Section 4. Any provision of the Ordinance deemed invalid shall not invalidate the
remaining provisions hereof and shall remain in full force and effect.
PASSED THIS 17th day of July, 2023.
Alderman D. Beebe Alderman L. Chassee
Alderman J. Sheahan Alderman H. Brown
Alderman A. Hallett Alderman C. Dettmann
Alderman M. Birch-Ferguson Alderman S. Dimas
Alderman C. Swiatek Alderman J. Smith
Alderman J. Short Alderman R. Stout
Alderman J. Morano Ward 7 Alderman
LTT
<
>
8
=]
5
APPROVED as to form:
Patrick K. Bond, City Attorney
APPROVED this 17th day of July, 2023.
Ruben Pineda, Mayor
ATTEST:
Valeria Perez, Executive Office Manager
PUBLISHED: