A. Imposition Of Tax; Exemptions: A tax is hereby imposed upon all persons engaged, in the village, in the business of making sales of service at the percentage rate, set out in section 1-12-3 of this title, under the category "taxes", of the selling price of all tangible personal property transferred by such persons either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. The tax shall not be imposed 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), 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 service 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 service persons are required to collect under the Illinois service use tax act, 35 Illinois Compiled Statutes 110/1 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 service 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 8-11-5 of the Illinois municipal code 1 . (Ord. 2005-12, 5-9-2005)
Notes
| 1 | 2. 65 ILCS 5/8-11-5. |