A tax is hereby imposed, in accordance with 65 ILCS 5/8-11-1, 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, at retail in the city at a rate of 1.0% of the gross receipts from such sales made in the course of such business, which tax shall be in addition to any retailers’ occupation tax imposed by the state or any other governmental agency. Such tax shall not be applicable on the sale 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); and prescription and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(Ord. 06-50, passed 9-5-2006; Ord. 2019-02, passed 2-4-2019)