No tax is imposed by this subchapter with respect to any transaction in interstate commerce or otherwise to the extent to which the business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this state or any political subdivision thereof; nor shall any person engaged in the business of transmitting messages by means of electricity, distributing, supplying, furnishing or selling gas, or distributing, supplying, furnishing or selling electricity be subject to taxation under the provisions of this subchapter for the transactions as are or may become subject to taxation under the provisions of the “Municipal Retailers’ Occupation Taxation Act,” ILCS Chapter 65, Act 5, § 8-11-1, as amended; nor shall the tax imposed by this subchapter be imposed on any transaction with or services rendered to or for the benefit of the village, including but not limited to transactions with or services provided to or for public water, street lighting, traffic signals, the police force, the paid on-call Fire Department and village administration.
(`70 Code, § 20-22) (Ord. 321, passed 10-13-81)