A. Tax Imposed; Rate; Exclusions: The Corporate Authorities of the Municipality shall and do hereby impose a tax upon all persons engaged in the Municipality in the business of making sales of service at the rate of 1.50 percent of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. This tax shall only be imposed at the rate of 1.50 percent of the selling price, as authorized by the Act which is at the same rate that the Municipality imposes a Home Rule Municipal Retailers' Occupation Tax under the Home Rule Municipal Retailers' Occupation Tax Act. Under the Act this additional tax may not be imposed on 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 nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics and otherwise or hereafter required by applicable law.
B. Collection And Enforcement: The tax imposed by the Municipality under this section and the Act and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Illinois Department of Revenue.
C. Limitations: Nothing in this section shall be construed to authorize the Municipality to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by the State of Illinois. Notwithstanding anything herein to the contrary, this section shall be given effect in such a manner as to comply with the Act as it shall from time to time be in effect.
D. Effective Date: Pursuant to the Municipality's home rule authority, sections 1-2-4 and 4-5-13 of the Illinois Municipal Code shall not apply to this section. This section shall become effective immediately upon its adoption and approval and the tax under subsection A of this section shall be given effect in the time and manner as provided in the Act. (Ord. 3675, 3-20-2017)