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A. Tax Imposed: A tax is hereby imposed upon all persons in the city of Batavia making sales of service at the rate of one percent (1%) 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. Such "home rule municipal service 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 supplier or serviceman required to account for municipal service occupation tax for the benefit of this municipality shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section 9 of the "service occupation tax act", approved July 10, 1961, 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 §§ 93.205, 93.210; amd. Ord. 16-74, 12-5-2016)
1. 35 ILCS 115/1 et seq.