(A) A tax is hereby imposed upon all persons engaged in the Village of Maywood in the business of selling tangible personal property, other than those items of tangible personal property which are exempt from said tax pursuant to 65 ILCS 5/8-11-1, at retail in the Village of Maywood at the rate of 1% of the gross receipts from such sales made in the course of such business while this subchapter is in effect; and a tax is hereby imposed upon all persons engaged in the Village of Maywood 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 persons as an incident to a sale of service, other than the sale/transfer of those items of tangible personal property which are exempt from said tax pursuant to 65 ILCS 5/8-11-5.
(B) The imposition of these home rule taxes is in accordance with the provisions of the Illinois Municipal Code, 65 ILCS 5/8-11-1 and 5/8-11-5.
(Ord. CO-2010-16, passed 9-20-2010)