None of the taxes authorized by this subchapter are imposed with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the constitution and statutes of the United States, be made the subject of taxation by the state or any political subdivision thereof, nor shall any person engaged in the business of distributing, supplying, furnishing or selling gas be subject to taxation under the provisions of this subchapter for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers Occupation Tax authorized by Section 8-11-1 of the Illinois Municipal Code.
(Ord. CO-2012-39, passed 10-16-2012; Am. Ord. CO-2012-52, passed 12-18-2012)