(A) (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 which is titled and registered by any agency of this state’s government, at retail in this municipality at the rate of 1% 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 1% of the selling price of all tangible personal property transferred by such serviceman either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. This “Non-Home Rule Municipal Retailers’ Occupation Tax” and this “Non- Home Rule Municipal Service Occupation Tax” shall not be applicable to the sale of food for human consumption that 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, rine testing materials, syringes and needles used by diabetics.
(2) The imposition of these non-home rule taxes is in accordance with and subject to the provisions of ILCS Ch. 65, Act 5, §§ 8-11-1.1, 8-11-1.2, 8-11-1.3 and 8-11-1.4.
(B) 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 of Illinois. The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(Ord. 3186, passed 12-17-18)