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Mapleton board adopts ordinance to implement non-home rule retailers’ and service occupation taxes
Summary
At its Sept. 17 special meeting the Village of Mapleton board voted to accept Ordinance No. 2024-09-17-01 to implement a Non-Home Rule Municipal Retailers’ Occupation Tax and a Non-Home Rule Municipal Service Occupation Tax; minutes record a 3–1 roll call with two trustees absent and an inconsistency in a trustee name between roll call and vote.
The Village of Mapleton board voted to accept Ordinance No. 2024-09-17-01, implementing a Non-Home Rule Municipal Retailers’ Occupation Tax and a Non-Home Rule Municipal Service Occupation Tax, according to special meeting minutes dated Sept. 17, 2024.
Trustee Rodney Smith moved to accept the ordinance; Trustee Bill Hodges seconded. The minutes record a roll call vote that shows Trustees Ben Hausam, Bill Hodges and Rodney Smith voting yes, one trustee recorded as voting no, and two trustees absent. The motion is recorded as passed.
The minutes contain an inconsistency on the name of the trustee who cast the recorded 'no' vote: the roll call lists Trustee Jennifer Bassett as present, but the roll-call vote lists a 'Jennifer Stout' casting the no vote. The minutes do not clarify whether this reflects a different person or a transcription error. The minutes do not specify an effective date for the ordinance.
The meeting notice included the potential for an executive session under Section 2(c)(1) of the Open Meetings Act to discuss personnel matters; no executive session outcome is recorded in the minutes.
The board did not record further details in the minutes about tax rates, effective dates, or implementation steps for the ordinance.
