(A) Municipal retailers’ occupation tax. 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 or registered with an agency of the state government, at retail in the city, at the rate of 1.75% of the gross receipts from the sales made in the course of the business while this chapter is in effect.
(B) Municipal service occupation tax. A tax is hereby imposed upon all persons engaged in the business of making sales of service in the city, at the rate of 1.75% of the selling price of all tangible personal property transferred by the person as an incident to a sale of service.
(C) Exceptions. The home rule municipal retailers’ occupation tax and home rule municipal service occupation tax shall not be applicable on the sale of food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food which has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances, insulin, urine testing materials and syringes and needles used by diabetics.
(D) Conformity with state law. The imposition of these home rule taxes is in accordance with the provisions of ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5, as amended.
(Ord. 97-38, passed 9-9-1997; Ord. 18-30, passed 12-11-2018)