(a) Service Occupation Tax: A tax is hereby imposed upon all persons engaged in the village in the business of making sales of service at the rate of one percent (1%) of the cost price of all tangible personal property transferred of said servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-5.
(b) Home Rule Municipal Service Occupation Tax Effective Until December 31, 2008: In addition to subsection (a) of this section a tax, effective January 1, 2005, is hereby imposed upon all persons engaged in the village in the business of making sales of service at the rate of one-half of one percent (1/2%) of the selling price of all tangible personal property transferred by said servicemen in the form of tangible personal property or in the form of real estate as an incident to a sale of service, all in accordance with the provisions of 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. This tax shall be effective until December 31, 2008, when it shall be increased to the rate of one percent (1%) as provided in subsection (c) of this section.
(c) Home Rule Municipal Service Occupation Tax Effective As Of January 1, 2009: Effective January 1, 2009, the tax imposed by subsection (b) of this section upon all persons engaged in the village in the business of making sales of service shall be increased to the rate of one percent (1%) of the selling price of all tangible personal property transferred by said servicemen in the form of tangible personal property or in the form of real estate as an incident to a sale of service, all in accordance with the provisions of 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. 0-08-15, 4-21-2008)