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A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property (other than an item of tangible personal property titled and registered with an agency of this state's government) at retail in the city of Batavia at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business. Such "home rule municipal retailers' occupation tax" shall not be applicable to the sale of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
B. Filing Required; Deadline: Every such person engaged in such business in the city shall file on or before the last day of each calendar month, the report to the state department of revenue required by section 3 of "an act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption", approved June 28, 1933, as amended 1 .
C. Payment At Time Of Filing: At the time such report is filed, there shall be paid to the state department of revenue the amount of tax imposed on account of the receipts from sales of tangible personal property during the preceding month. (1972 Code §§ 93.105, 93.110; amd. Ord. 16-74, 12-5-2016)
1. 35 ILCS 120/1 et seq.