TITLE 15
MUNICIPAL TAXES
CHAPTER 1
MUNICIPAL RETAILERS' AND SERVICE OCCUPATION TAX
SECTION:
15-1-1: Municipal Retailers' Occupation Tax
15-1-2: Municipal Service Occupation Tax
15-1-3: Home Rule Retailers' And Service Occupation Tax
15-1-1: MUNICIPAL RETAILERS' OCCUPATION TAX:
   A.   Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this city 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 65 Illinois Compiled Statutes 5/8-11-1.
   B.   Report: Every such person engaged in such business in the city shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section three of "an act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption", approved June 28, 1933, as amended.
   C.   Tax Paid: At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.
   D.   Exclusion: The exclusion contained in section 2(d) of the retailers' occupation tax act, approved June 28, 1933, as amended, shall not apply to property within the city of Des Plaines. (Ord. M-19-13, 10-7-2013)
15-1-2: MUNICIPAL SERVICE OCCUPATION TAX:
   A.   Tax Imposed: A tax is hereby imposed upon all persons engaged in this city 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 by 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.   Report: Every supplier or serviceman required to account for municipal service occupation tax for the benefit of the city shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section 9 of the service occupation tax act, approved July 10, 1961, as amended.
   C.   Tax Paid: At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed.
   D.   Exclusion: The exclusion contained in section 2(e) of the service occupation tax act, approved July 19, 1961, as amended, shall not apply to property within the city of Des Plaines. (Ord. M-19-13, 10-7-2013)
15-1-3: HOME RULE RETAILERS' AND SERVICE OCCUPATION TAX:
   A.   Imposition Of Tax:
      1.   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 this municipality 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.
      2.   A tax is hereby imposed upon all persons engaged in the city 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 such servicemen as an incident to a sale of service.
      3.   The above taxes 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 nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
      4.   The imposition of these home rule taxes are in accordance with the provisions of sections 5/8-11-1 and 5/8-11-5, respectively, of the Illinois municipal code.
   B.   Collection By Illinois Department Of Revenue: The taxes hereby imposed in this section, 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 the full power to administer and enforce the provisions of this section.
   C.   Effective Date: The effective date for the home rule retailers' and service occupation tax shall be January 1, 1994. (Ord. M-19-13, 10-7-2013)