§ 36.90  IMPOSITION OF TAXES.
   (A)   Effective July 1, 2008, 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 this state's government, at retail within the boundaries of the Broadway East Business District at the rate of 1% of the gross receipts from such sales made in the course of such business while this section is in effect; and a tax is hereby imposed upon all persons engaged within the boundaries of the Broadway East Business District 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; and a tax is hereby imposed upon all persons engaged within the boundaries of the Broadway East Business District in the renting, leasing, or letting of hotel rooms at the rate of 1% of the gross rental receipts from such sales made in the course of renting, leasing, or letting hotel rooms while this section is in effect. This "Business District Retailers' Occupation Tax" and this "Business District 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, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes and needles used by diabetics. This "Business District Hotel Operators' Occupation Tax" shall not be applicable to gross rental receipts from the proceeds of renting, leasing, or letting to permanent residents of a hotel, as defined in the Hotel Operators' Occupation Tax Act, and proceeds from the tax imposed under subsection (c) of Section 13 of the Metropolitan Pier and Exposition Authority Act.
   (B)   The imposition of these business district taxes is in accordance with the provisions of ILCS Ch. 65, Act 5, § 11-74.3-6(b), (c) and (d).  The City Council shall adopt an ordinance to discontinue these business district taxes such that said taxes shall not be imposed for more than 23 years, in accordance with Illinois Law, within the time frame necessary to duly notify the Illinois Department of Revenue (not less than three months but no more than eight months prior to discontinuation).
   (C)   The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto shall be collected, administered, and enforced in accordance with ILCS Ch. 65, Act 5, § 11-74.3-6.  In accordance with ILCS Ch. 65, Act 5, § 11-74.3-6 the city shall administer, collect and enforce the Business District Hotel Operators' Occupation Tax.
   (D)   The Municipal Clerk is hereby directed to file a certified copy of this section with the Illinois Department of Revenue.
(Ord. 2007-5233, passed 4-17-2007; Am. Ord. 2007-5241, passed 9-18-2007; Am. Ord. 2007-5247, passed 12-4-2007)