A Business District Retailers' Occupation 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 Business District (as described and designated by exhibit A on file in the City) at the rate of 1.00 percent of the gross receipts from the sales made in the course of such business. This tax is not imposed on food for human consumption that 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), prescription and nonprescription 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, for human use. This tax shall be in effect for so long as the Business District shall continue in existence and shall terminate upon termination of the Business District. The tax imposed by this section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Illinois Department of Revenue and paid over to the City as provided by the Business District Development and Redevelopment Act found at 65 Illinois Compiled Statutes 5/11-74.3-1 et seq., as amended from time to time (the "Act"). (Ord. 021420172, 1-14-2017)