(A) 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 title or registered with an agency of this State's government, at retail in this municipality at the rate of one percent of the gross receipts from such sales made in the course of such business while this ordinance is in effect. This “Home Rule Municipal Retailers’ Occupation 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 non-prescription 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 and subject to the provisions of Section 8-11-1 and 8-11-5, respectively of the Illinois Municipal Code (65 ILCS 5/8-11-1 and 65 ILCS 5/8-11-5).
(2000 Code, § 37.045) (Ord. 708, passed 9-2-1969; Ord. 4523, passed 8-15-2022)