A. Imposition Of Tax; Exemptions: A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of personal property, titled or registered with an agency of the government of the state of Illinois, at retail in the village at the percentage rate, set out in section 1-12-3 of this title, under the category "taxes", of the gross receipts from such sales made in the course of such business. The tax shall 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), prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. (Ord. 2005-12, 5-9-2005; amd. 2009 Code)
B. Reimbursement: Persons subject to the taxes imposed under subsection A of this section may reimburse themselves for their seller's tax liability by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with the state tax that sellers are required to collect under the Illinois use tax act, 35 Illinois Compiled Statutes 105/1 et seq., pursuant to such bracket schedules as the Illinois department of revenue may prescribe.
C. Rights And Obligations: In the administration of and compliance with this section, the Illinois department of revenue and the persons who are subject to the home rule municipal retailers' occupation tax shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and employ the same modes of procedure, as are prescribed in section 8-11-1 of the Illinois municipal code 1 . (Ord. 2005-12, 5-9-2005)
Notes
| 1 | 1. 65 ILCS 5/8-11-1. |