A tax is hereby imposed upon all persons engaged in the business of making sales of service in the city at a rate of 1% of the selling price of all tangible personal property transferred by such service person either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, in accordance with the provisions of ILCS Ch. 65 Act 5, § 8-11-5. 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)