(a) All sales of food and beverages which are exempt from tax under the provisions of the Retailers' Occupation Tax 1 , as amended from time to time, are exempt from the Deerfield Food and Beverage Tax.
(b) The Deerfield Food and Beverage Tax shall not be applied to the sale or purchase of "undispensed soft drinks", meaning any complete, finished, ready-to-use, non-alcoholic drink, whether carbonated or not, including but not limited to soda water, cola, fruit juice, vegetable juice, carbonated water, and all other preparations commonly known as soft drinks of whatever kind or description that are contained in any closed or sealed bottle, can, carton, or container, regardless of size. "Soft drinks" as defined herein, does not include coffee, tea, noncarbonated water, infant formula, milk or milk products as defined in the Grade A Pasteurized Milk and Milk Products Act 2 or drinks containing fifty percent (50%) or more natural fruit or vegetable juice. (Ord. 0-17-2, 1-3-2017)
Notes
| 1 | 8. 35 ILCS 120/1 et seq. |
| 2 | 9. 410 ILCS 635/1 et seq. |