A tax is hereby imposed upon all persons engaged in the city of Darien in the business of making sales of service at the rate of one percent (1%) of the selling price of all tangible personal property transferred by said servicemen either in the form of all tangible personal property or in the form of real estate as an incident to a sale of service, in accordance with the provisions of section 8-11-5 of the Illinois municipal code, 65 Illinois Compiled Statutes 5/8-11-5. This 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 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)