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Sheffield board corrects statutory reference in retailers' and service occupation tax ordinance

Village of Sheffield Village Board · December 9, 2025
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Summary

Clerk Ries told trustees a model ordinance cited the wrong State statute number; the board approved Ordinance 2025-12-09-01 amending Ordinance 2025-09-09-01 so the retailers' and service occupation tax still takes effect Jan. 1, 2026.

Clerk Ries explained that a model ordinance provided to the Village contained an incorrect State statute citation and that the amendment corrects the statute number sequence without delaying the retailers' and service occupation tax implementation scheduled for Jan. 1, 2026. "The amended ordinance will not delay the retailer’s and service occupation tax to take effect January 1, 2026," Ries said.

Trustee Adams moved to approve Ordinance 2025-12-09-01 amending previous Ordinance 2025-09-09-01; Trustee Taylor seconded and the motion passed on a 5-0 roll call vote (Trustee Barry absent). The board did not add further changes at the meeting.