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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)
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)
A tax is hereby imposed, in accordance with 65 ILCS 5/8-11-6, upon the privilege of using in the city any item of tangible personal property that is purchased at retail from a retailer and that is titled or registered at a location within the corporate limits of the city with an agency of the government of the state, at a rate of 1.0% of the selling price, as that term is defined in 35 ILCS 105/1 et seq., which tax shall be in addition to any use tax imposed by the state or other governmental agency. The tax shall be collected from persons whose Illinois address for title or registration purposes is given as being in the city.
(Ord. 06-50, passed 9-5-2006; Ord. 2019-02, passed 2-4-2019)
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