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CITY OF WEST CHICAGO
FINANCE COMMITTEE
AGENDA ITEM SUMMARY
ITEM TITLE:
AGENDA ITEM NUMBER: ace
Ordinance No. 25-O-0021 — Increasing the Home Rule
Sales Tax Rate FILE NUMBER:
COMMITTEE AGENDA DATE: June 2, 2025
COUNCIL AGENDA DATE: June 16, 2025
STAFF REVIEW: Nikki Giles SIGNATURE
APPROVED BY CITY ADMINISTRATOR: SIGNATURE
ITEM SUMMARY:
The Finance Committee discussed revenue and expenditure options relating to the impact of the
elimination of the one percent (1%) grocery tax outlined in the attached memo at the June 2, 2025,
meeting.
ACTIONS PROPOSED:
Adopt Ordinance No. 25-0-0021, increasing the Home Rule Sales Tax rate by one-quarter percent
(0.25%).
COMMITTEE RECOMMENDATION:
Staff was directed to prepare the attached Ordinance increasing the Home Rule Sales Tax by one-
quarter percent (0.25%).

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ORDINANCE NO. 25-0-0021
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 one-half
percent (0.50%) via Ordinance No. 08-O-0019 on or about March 17, 2008, another one-
quarter percent (0.25%) via Ordinance No. 18-O-0037 on or about July 2, 2018; and
another one-half percent (0.50%) via Ordinance No. 23-O-0022 on or about July 17,
2023; and,
WHEREAS, the State of Illinois has eliminated the one percent (1%) grocery tax
once in place, 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; and
Ordinance 25-O-0021
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WHEREAS, in order to bridge tax revenue deficit created by the State’s actions,
an increase of one-quarter percent (0.25%) is necessary in the home rule sales tax,
bringing the total home rule sales tax rate to one-and-three-quarters percent (1.75%); 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-and-one-half
percent (1.50%) to one-and-three-quarters percent (1.75%).
SECTION 2: That Article II, Section 16-17 entitled “Home Rule Municipal
Service Occupation Tax” is herby amended to change the rate from one-and-one-half
percent (1.50%) to one-and-three-quarters percent (1.75%).
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, 2025.
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, 2026, 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 25-O-0021
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PASSED this 16" day of June, 2025.
Alderman J. Alcantar-Garcia Alderman D. Beebe
Ward 2 Alderman Vacant Alderman J. Sheahan
Alderman D. Carreto-Mufioz Alderman A. Hallett
Alderman S. Dimas Alderman M. Birch Ferguson
Alderman C. Swiatek Alderman J. Smith, Jr.
Alderman C. Avifia Soto Alderman R. Stout
Alderman M. Myers Alderman J. Morano
APPROVED as to form:
City Attorney
APPROVED this 16" day of June, 2025.
Mayor Daniel Bovey
ATTEST:
Executive Office Manager Valeria Perez
PUBLISHED:
Ordinance 25-O-0021
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