A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, at retail in the city other than an item of personal property titled or registered with an agency of the government of the State of Illinois, at a rate of 1% of the gross receipts from such sales made in the course of such business while this subchapter is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1. Such tax shall not be applicable on the sales of automobiles; food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food which has been prepared for immediate consumption); and prescription and non- prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(Ord. 05-21, passed 9-13-05; Am. Ord. 05-48, passed 4-11-06)