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)