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 of Darien at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business while this section is in effect, in accordance with the provisions of section 8-11-1 of the Illinois municipal code, 65 Illinois Compiled Statutes 5/8-11-1. This home rule municipal retailers' 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 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. (Ord. 0-32-09, 10-5-2009, eff. 7-1-2010)