A Business District Service Occupation Tax is hereby imposed upon all persons engaged, within the Business District, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the Business District, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. The tax shall be imposed at the rate of 1.00 percent of the selling price of tangible personal property so transferred within the Business District. 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 Act. (Ord. 021420172, 1-14-2017)