§ 116.10  RETAILERS' OCCUPATION TAX AND SERVICE OCCUPATION TAX IMPOSED.
   (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 the state, at retail in this municipality at the rate of 2.75% effective January 1, 2017 of the gross receipts from such sales made in the course of such business while this section is in effect; and a tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of 2.75% effective January 1, 2017 of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service.  Such “Home Rule Municipal Retailers’ Occupation Tax” and the “Home Rule Municipal Service Occupation Tax” shall not be applicable on 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, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. The imposition of these home rule taxes are in accordance with the provisions of ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5.
   (B)   The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the State of Illinois.  The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(Ord. 7455, passed 5-1-90; Am. Ord. 8347, passed 3-30-04; Am. Ord. 8492, passed 8-1-06; Am. Ord. 8672, passed 12-1-09; Am. Ord. 8683, passed 1-5-10; Am. Ord. 9066, passed 9-20-16; Am. Ord. 9111, passed 10-3-17; Am. Ord. 9112, passed 10-3-17; Am. Ord. 9116, passed 11-7-17)