(A) Imposed; rate. An additional tax of 0.5% of all gross receipts is hereby imposed (bringing the total tax to be imposed to the rate of 1%) upon all sales made of all persons engaged in the business of selling tangible personal property and, further, upon all persons engaged in the municipality engaged in the business of making sales of service for expenditure on public infrastructure or for property tax relief, or both of the selling price of all tangible personal property transferred by such servicemen in the form of tangible personal property or in the form of real estate as an incident to a sale of service, excepting, however, a tax on an item of tangible personal property which is titled and registered with the State of Illinois, and, further, excepting a tax on the sale of food for human consumption that is to be consumed off 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.
(1983 Code, § 20-241)
(B) Provisions. The imposition of these non-home rule taxes is in accordance with the provisions of ILCS Ch. 65, Act 5, §§ 8-11-1.1, 8-11-1.2, 8-11-1.3 and 8-11-1.4.
(1983 Code, § 20-242)
(C) Collection; enforcement. The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the state. The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(1983 Code, § 20-243)
(Ord. 2928, passed 4-5-2001; Am. Ord. 2933, passed 6-7-2001; Am. Ord. 3245, passed 5-5-2009)
(D) Effective date. This section, as revised, shall be effective as of July 1, 2009.
(Ord. 2933, passed 6-7-2001; Am. Ord. 3247, passed 5-19-2009)
Statutory reference:
Authority to impose, see ILCS Ch. 65, Act 5, § 8-11-1.1