(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 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 city on the gross receipts from those sales made in the course of such business. This tax shall only be imposed by the rate of one and one-half percent of the gross receipts of the business, as authorized by 65 ILCS 5/8-11-1, the Home Rule Municipal Retailers’ Tax Act, which is at the same rate as the city imposes a home rule municipal service occupation tax under 65 ILCS 5/8-11-5, the Home Rule Municipal Service 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 nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(Ord. 21-11, passed 8-23-2011)