CHAPTER 2
VILLAGE TAXES

ARTICLE A. HOME RULE MUNICIPAL RETAILERS' AND SERVICE OCCUPATION TAXES

SECTION:

3-2A-1: Taxes Imposed; Rates

3-2A-2: Exemptions From Taxes

3-2A-3: Collection And Enforcement By State

3-2A-4: Effective Date Of Taxes

3-2A-5: Municipal Cannabis Retailers’ Occupation Tax

3-2A-1: TAXES IMPOSED; RATES:

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 one and one-fourth percent (1.25%) of the gross receipts from such sales made in the course of such business; 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 and one-fourth percent (1.25%) of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. (Ord. 2009-39, 4-16-2009; amd. Ord. 2015-93, 12-17-2015)

3-2A-2: EXEMPTIONS FROM TAXES:

Such home rule municipal retailers' and service occupation taxes 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 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. (Ord. 2009-39, 4-16-2009)