(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 the state, at retail in the village at the rate of 1% of the gross receipts from such sales made in the course of the business while this section is in effect; and 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 of the selling price of all tangible personal property transferred by the serviceperson either in the form of tangible personal property or in the form of real estate as an incident to a sale of service.
(B) The 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 and syringes and needles used by diabetics.
(C) The taxes hereby imposed, 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. The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(D) The imposition of these taxes are in accordance with the provisions of §§ 8-11-1 and 8-11-5, respectively, of the “Illinois Municipal Code” (ILCS Ch. 65, Act 5, § 8-11-1 and ILCS Ch. 65, Act 5, § 8-11-5, respectively, as amended).
(E) The Village Clerk is hereby directed to file a certified copy of this section with the Department of Revenue of the state on or before October 1, 2000, so that the Department of Revenue will proceed to administer and enforce the provisions of this section as of January 1, 2001.
(Ord. 623, passed 8-7-2000)