A. Municipal Retailers' Occupation Tax: 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 the state, at retail in the village at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business, in accordance with the provisions of the Home Rule Municipal Retailers' Occupation Tax Act, being 65 ILCS 5/8-11-1, as amended.
B. Municipal 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 selling price of all tangible personal property transferred by such service person as an incident to a sale of service, in accordance with the provisions of the Home Rule Municipal Service Occupation Tax Act, being 65 ILCS 5/8-11-5, as amended.
C. Exemptions: Such home rule municipal retailers' and service occupation tax 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.
D. Collection Of Tax: 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 department of revenue shall have full power to administer and enforce the provisions of this section.
(Ord. 2165, 5-14-1991; amd. Ord. 2959, 10-28-2003, eff. 7-1-2004)