Commencing July 1, 2011, a non-home rule municipal retailers' occupation tax of three-quarters of 1% is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the city. Such tax shall not apply to the sale of an item of tangible personal property which is titled and registered by an agency of the State of Illinois; the sale of prescription and nonprescription medicines, drugs, and medical appliances; the sale of insulin, urine testing materials, syringes, and needles used by diabetics; or 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.
(Ord. 1423, passed 12-6-10)