A. Pursuant to the authority provided to the Village as set forth in 65 ILCS 5/8-11-1 of the Illinois Municipal Code, a Home Rule Municipal Retailers' Occupation Tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of the State of Illinois, at retail in the Village of Lake Barrington (the "Village") at the rate of one-half of one percent (½ %) of the gross receipts from such sales made in the course of such business in accordance with the provisions of the Home Rule Municipal Retailers' Occupation Tax Act authorized by Illinois Compiled States. Such Home Rule Municipal Retailers' Occupation Tax shall not be applicable on 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 which 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. The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue. The Illinois Department of Revenue shall have full power and authority to administer and enforce the provisions of this Section. (Ord. 2019-O-10, 11-12-2019)