A. None of the taxes authorized by this section 2-3-7 may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State or any political sub-division thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas, water, or electricity, or engaged in the business of transmitting messages, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this section 2-3-7 for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers' Occupation Tax Act as authorized by 65 Illinois Compiled Statutes 5/8-11-1; nor shall any tax authorized by this section 2-3-7 be imposed upon any person engaged in a business or any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the Municipality, whether privately or Municipally owned or operated, or exercising the same privilege within the Municipality.
B. The following units of local government and school districts are exempt from the imposition of the tax imposed by this section 2-3-7:
1. The Village of Green Oaks, Illinois;
2. Oak Grove Elementary School District 68;
3. Rondout Elementary School District 72. (Ord. 2017-O-06, 5-24-2017)