A tax is hereby imposed, in accordance with 65 ILCS 5/8-11-5, upon all persons engaged in the business of making sales of service in the city at a rate of 1.0% of the selling price of all tangible personal property transferred by such service person either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, which tax shall be in addition to any service occupation tax imposed by the state or 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 nonprescription 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)