No tax is imposed by this Chapter with respect to any transaction in interstate commerce or otherwise to the extent to which that business or privilege may not be made the subject of taxation by the state of Illinois or this City under the constitution and statutes of the United States. Nor will any persons engaged in using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the City be subject to taxation under the provisions of this Chapter for such transactions as are or may become subject to taxation under the provisions of the Illinois Municipal Retailers' Occupation Tax Act.
(Ord. 22-12, 2-22-2022; amd. Ord. 22-21, 3-21-2022)