A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of the state of Illinois, at retail at the rate of 1.0 percent of the gross receipts from such sales made in the course of such business. This tax shall not be applicable to the sales of food for human consumption which 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. The imposition of this home rule tax is in accordance with the provisions of section 8-11-1 of the Illinois municipal code 1 .
A minimum of fifty percent (50%) of the proceeds from this tax shall be allocated to fund capital infrastructure projects including, but not limited to: street, curbs, drainage, water, sewer, alleys, and sidewalks. The remaining proceeds shall be allocated to street maintenance and repair.
The taxes hereby imposed, and civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois department of revenue. The department of revenue shall have full power to administer and enforce the provisions of this section. (Ord. 974, 9-18-2007)
Notes
| 1 | 1. 65 ILCS 5/8-11-1. |