(A) 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 the village at the rate of 2% of the gross receipts from such sales made in the course of such business while this section is in effect; and a tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of 2% of the selling price of all tangible personal property transferred by such serviceperson as an incident to a sale of service. This “Home Rule Municipal Retailers’ Occupation Tax” and 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 non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(B) The imposition of these Home Rule Taxes is in accordance with authority generally given under ILCS Ch. 65, Act 5, §§ 8-11-1 and 8-11-5 et seq., of the Illinois Municipal Code.
(C) The taxes hereby imposed and all civil penalties that may be assessed as an incident thereto shall be collected and enforced by the Illinois Department of Revenue. The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this section in accordance with the foregoing terms and conditions.
(Ord. 06-11, passed 5-1-2006; Am. Ord. 06-36, passed 9-5-2006; Am. Ord. 16-09, passed 3-21-2016)