5-7-2: NONHOME RULE SERVICE OCCUPATION TAX:
A tax is imposed upon all persons engaged in the business of making sales of service within the village of Oak Brook, in the amount of one-half (1/2) of one percent (1%) of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. This tax does not apply to the sale of 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) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. This tax will be collected and enforced by the state department of revenue. (Ord. G-744, 3-23-2004; Ord. G-837, 7-10-2007)