(A) A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of 1% of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. This “Home Rule Municipal Service 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.
(B) The imposition of this home rule tax is in accordance with and subject to the provisions of Sections 8-11-1 and 8-11-5, respectively of the Illinois Municipal Code (65 ILCS 5/8-11-1 AND 5/8-11-5).
(2000 Code, § 37.060) (Ord. 709, passed 9-2-1969; Ord. 4523, passed 8-15-2022)