(A) Incorporation of preambles. The County Board hereby finds that all of the recitals contained in the preambles to Ordinance O-89-1-11 are full, true, and correct and does incorporate them into this section by this reference.
(B) County school facility occupation taxes imposed. The county hereby imposes the following taxes (herein defined as the county school facility occupation taxes):
(1) Retailers’ occupation tax. Except as otherwise provided in division (B)(3) of this section, there is hereby imposed upon all persons engaged in the county in the business of selling tangible personal property, other than personal property titled or registered with an agency of the government of this state, at retail within the county, a retailers’ occupation tax at a rate equal to 1.0% of the gross receipts of the sales made in the course of the business.
(2) Service occupation tax. Except as otherwise provided in division (B)(3) of this section, there is hereby imposed upon all persons engaged in the county in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the county as an incident to a sale of service, a service occupation tax at a rate equal to 1.0% of the selling price of tangible personal property so transferred within the county.
(3) Exclusions from tax. The retailers’ occupation tax and the service occupation tax imposed pursuant to this section shall not be imposed 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), prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes, and needles used by diabetics.
(C) Revenues derived from the county school facility occupation taxes. The revenues derived from the county school facility occupation taxes if, as, and when received by school districts within the county, shall be used by the school districts solely for the acquisition, development, construction, reconstruction, rehabilitation, improvement, financing, architectural planning, and installation of capital facilities consisting of buildings, structures, and durable equipment and for the acquisition and improvement of real property and interest in real property required, or expected to be required, in connection with the capital facilities, including fire prevention, safety, energy conservation, disabled accessibility, school security, and specified repair purposes set forth under § 17-2.11 of the School Code of the state, being 105 ILCS 5/17-2.11, as amended.
(D) Transmittal to Department of Revenue. The County Clerk is hereby expressly directed to transmit both a certified copy of this section and the results of the election to the Department of Revenue of this state (the “Department”) not later than April 1, 2011, for administration and enforcement by the Department commencing on July 1, 2011.
(E) Effective date. The taxes imposed in division (B) above shall not take effect until July 1, 2011.
(Ord. O-89-1-11, passed 1-13-2011)
Statutory reference:
Retailer’s Occupations Tax Act, see 35 ILCS 120/1 et seq.
School Facility Occupation Tax Act, see 55 ILCS 5/5-1006.7
Service Occupation Tax Act, see 35 ILCS 115/1 et seq.