A. Pursuant to the authority provided to the Village as set forth in 65 ILCS 5/8-11-5, a Home Rule Municipal Service Occupation tax is hereby imposed upon all persons engaged in the Village of Lake Barrington in the business of making sales of service at the rate of one-half of one percent (½%) of the selling price of all tangible personal property transferred by such serviceman either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. Such "Home Rule Municipal Service 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; amd. Ord. 2020-O-06, 3-3-2020)