3-30-040 Exemptions.
   Notwithstanding any other provision of this chapter, the following sales at retail shall be exempt from the tax imposed by this chapter:
   A.   All sales of food and beverages which are exempt from tax under the provisions of the Illinois Retailers' Occupation Tax, as amended, 35 ILCS 120/1 and following.
   B.   All sales of food and beverages which may not be taxed by the city under applicable law.
(Added Coun. J. 11-19-03, p. 14216, § 1.2)