A. Taxes Imposed; Scope And Amounts:
1. In addition to the other taxes levied in this chapter, an additional tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of personal property titled or registered with an agency of the state government, at retail in the city at the rate of one- half of one percent (0.5%) 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 the city in the business of making sales of service, at the rate of one-half of one percent (0.5%) of the selling price of all tangible property transferred by such servicemen as an incident to a sale of service.
2. Such nonhome rule municipal retailers' occupation tax and the nonhome rule municipal service occupation tax 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 that 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.
B. Compliance With State Law: The imposition of these additional nonhome rule taxes is in accordance with the provisions of sections 8-11-1.3 and 8-11-1.4, respectively, of the Illinois municipal code.
C. Administration And Enforcement: The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the state department of revenue. The department of revenue shall have full power to administer and enforce the provisions of this section. (Ord. 1332, 1-23-2001, eff. 1-1-2002)