A. No tax is imposed by this chapter with respect to any transaction, in interstate commerce or otherwise, to the extent to which such business may not, under the Constitution and Statutes of the United States, be made subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas and electricity, or engaged in the business of transmitting messages, be subject to taxation under the provisions of this chapter, for such transactions are, or may become, subject to taxation under the provisions of the "Municipal Retailer's Occupation Tax Act" authorized by Section 8-11-1 of the "Illinois Municipal Code," approved May 29, 1961, as amended.
B. None of the taxes authorized by this chapter shall be imposed with respect to any transaction for the transmission of messages or for distributing, supplying, furnishing or selling gas and electricity for use or consumption by the United States Government or any instrumentality thereof.
(Ord. 87-12 §§ 2, 8, 1986).