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(a) A tax is hereby imposed upon all persons engaged in the City in the business of making sales of service at the rate of one percent of the selling price of all tangible personal property transferred by such servicemen, as incident to a sale of service. Such "Home Rule Municipal Service 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 8-11-5 of the Illinois Municipal Code (ILCS Ch. 64, Act 5, §8-11-5).
(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. 363. Passed 8-18-69; Ord. 803. Passed 5-10-04.)