(A) Tax imposed.
(1) Tax imposed upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this state’s government, at retail in this county at the rate of 0.50% of the gross receipts from such sales made in the course of such business while this section is in effect; and a tax is hereby imposed upon all persons engaged in this county in the business of making sales of service, at the rate of 0.50% of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. These special county occupation taxes for public safety shall not be applicable to the sales 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.
(2) The imposition of these public safety taxes is in accordance with and subject to the provisions of Counties Code, §§ 5-1006.5(a) and 5-1006.5(b) (55 ILCS 5/5-1006.5(a) and 55 ILCS 5/5-1006.5(b)).
(B) Illinois Department of Revenue to administer. 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 of Illinois. The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(C) Clerk to file section with Illinois department of Revenue. The County Clerk is hereby directed to file a certified copy of this section and a certification of the results of the election authorizing the imposition of the tax imposed in division (A) with the Illinois Department of Revenue on or before May 1, 2017.
(Ord. O-126-04-17, passed 4-27-2017)