No tax is imposed by this subchapter with respect to any transaction in interstate commerce or otherwise to the extent to which the business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas, water or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this subchapter for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act authorized by § 8-11-1 of the Illinois Municipal Code (65 ILCS 5/8-11-1); nor shall any tax authorized by this subchapter be imposed upon any person engaged in a business unless the tax is imposed in like manner and at the same rate upon all persons engaged in business of the same class within the village, whether privately or municipally owned or operated.
(Ord. 2000-9, passed 6-5-2000)