(a)   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 this State's government, at retail in the City a tax at the rate of one percent of the gross receipts from such sales made in the course of such business, while this section is in effect. Such "Home Rule Municipal Retailer's Occupation Tax" shall not be applicable to the sales 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 non-prescription medicines, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
   (b)   The imposition of this home rule tax is in accordance with the provisions of Section 8-11-1 of the Illinois Municipal Code (ILCS, Ch. 65, Act 5, §8-11-1).
   (c)   The tax hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the State Department of Revenue. The Department of Revenue shall have full power to administer and enforce the provisions of this chapter.
(Ord. 362. Passed 8-18-69; Ord. 803. Passed 5-10-04.)