No tax is imposed by this subchapter with respect to any transaction in interstate commerce or otherwise to the extent to which the business may not, under the constitution and statutes of the United States, be made subject to taxation by the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas or electricity be subject to taxation under the provisions of this subchapter for the transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act (ILCS Ch. 65, Act 5, §§ 8-11-1 et seq.); nor shall any tax authorized by this subchapter be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the village, whether privately or municipally-owned or operated, or exercising the same privilege within the village. The village shall be exempt from the taxes imposed by this subchapter.
(Ord. 98-7-1, passed 7-28-1998; Ord. 15-09-01, passed 9-22-2015)