A. Intent: It is the intent of this section to impose a 3/4 of 1% nonhome rule municipal retailers' occupation tax and a 3/4 of 1% nonhome rule municipal service occupation tax, as authorized by and pursuant to Illinois statutes, specifically 65 Illinois Compiled Statutes 5/8-11-1.1 et seq.
B. Definitions: The definition of words used in this section shall have the same meaning and definitions as provided in 65 Illinois Compiled Statutes 5/8-11-1.1 et seq., including especially 65 Illinois Compiled Statutes 5/8-11-1.2.
C. Imposition Of Nonhome Rule Municipal Retailers' Occupation Tax:
1. Effective for taxable sales on and after July 1, 2011, there is hereby imposed in the city of Carmi, Illinois, a nonhome rule municipal retailers' occupation tax, pursuant to and as provided in 65 Illinois Compiled Statutes 5/8-11-1.3, upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property which is titled and registered by an agency of Illinois government, at retail in the city of Carmi, in the amount of 3/4 of 1% of gross receipts from such sales made in the course of such business.
2. The nonhome rule municipal retailers' occupation tax imposed by this section shall not be imposed on 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, as provided in said 65 Illinois Compiled Statutes 5/8-11-1.3.
3. The proceeds from said nonhome rule municipal retailers' occupation tax shall be used only for expenditure on public infrastructure or for property tax relief or both, as defined in 65 Illinois Compiled Statutes 5/8-11-1.2.
D. Imposition Of Nonhome Rule Municipal Service Occupation Tax:
1. Effective for taxable sales on and after July 1, 2011, there is hereby imposed in the city of Carmi, Illinois, a nonhome rule municipal service occupation tax, pursuant to and as provided in 65 Illinois Compiled Statutes 5/8-11-1.4, upon all persons engaged, in the city of Carmi, in the business of making sales of service, in the amount of 3/4 of 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.
2. The nonhome rule municipal service occupation tax imposed by this section shall not be imposed on 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, as provided in said 65 Illinois Compiled Statutes 5/8-11-1.4.
3. The proceeds from said nonhome rule municipal service occupation tax shall be used only for expenditure on public infrastructure or for property tax relief or both, as defined in 65 Illinois Compiled Statutes 5/8-11-1.2.
E. Limitations Of Taxes Imposed: With respect to the provisions of this section imposing a nonhome rule municipal retailers' occupation tax and a nonhome rule municipal service occupation tax, nothing in either subsection of this section should be construed to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by the state of Illinois or by the city of Carmi.
F. Collection And Administration Of Taxes: Pursuant to state statute, the state of Illinois department of revenue shall enforce the provisions of this section by collecting said taxes pursuant to said statute, which department of revenue shall transmit payment to the city of Carmi pursuant to said statutes.
G. Filing Of Ordinance With Illinois Department Of Revenue: The city clerk is directed to file a certified copy of this section and any other required documentation, with the Illinois department of revenue, in accordance with said department's requirements before April 1, 2011, so said tax may commence on July 1, 2011.
H. Statutory Authority: This section and the taxes imposed by this section are authorized by Illinois statutes, 65 Illinois Compiled Statutes 5/8-11-1.1 et seq., and subsequent relevant amendments thereto shall also apply to this section, to the extent required by or permitted by law. (Ord. 1429, 12-6-2010)