(A) The City Council shall and does hereby impose a tax upon all persons engaged in the city in the business of making sales of service by the selling price of all tangible personal property transferred by such serviceman in the form of tangible personal property as an incident to a sale of service. This tax shall only be imposed by the rate of 1-1/2% of the selling price, as authorized by 65 ILCS 5/8-11-5, the Home Rule Municipal Service Occupation Tax Act, which is at the same rate as the city imposes a home rule municipal retailers’ occupation tax under 65 ILCS 5/8-11-1, the Home Rule Municipal Retailers’ Occupation Tax Act.
(B) Under the Act this additional tax may not be imposed on the sales 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) and prescription and non prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(Ord. 20-11, passed 8-23-2011)