§ 35.007  HOME RULE MUNICIPAL RETAILERS’ OCCUPATION TAX AND HOME RULE MUNICIPAL SERVICE OCCUPATION TAX.
   (A)   Home Rule Municipal Retailers’ Occupation Tax.
      (1)   Tax. The corporate authorities of the municipality shall and do hereby impose a tax upon all persons engaged in the municipality in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of the state, at retail in the municipality on the gross receipts from those sales made in the course of such business. This tax shall only be imposed at the rate of 0.5%, as authorized by the Act, which is at the same rate that the municipality imposes a Home Rule Municipal Service Occupation Tax under the Home Rule Municipal Service Occupation Tax Act. Under the Act, this additional tax may not be imposed on the sales 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 non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
      (2)   Collection and enforcement. The tax imposed by the municipality under this division (A) and the Act and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the State Department of Revenue.
   (B)   Home Rule Municipal Service Occupation Tax.
      (1)   Tax.
         (a)   The corporate authorities of the municipality shall and do hereby impose a tax upon all persons engaged in the municipality in the business of making sales of service on 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.
         (b)   This tax shall only be imposed at the rate of 0.5% of the selling price, as authorized by the Act which is at the same rate that the municipality imposes a Home Rule Municipal Retailers’ Occupation Tax under the Home Rule Municipal Retailers’ Occupation Tax Act.
         (c)   Under the Act this additional tax may not be imposed on the sales 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 non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
      (2)   Collection and enforcement. The tax imposed by the municipality under this division (B) and the Act and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the State Department of Revenue.
(1999 Code, § 35.07)  (Ord. 3045, passed 2-20-2001; Ord. 3455, passed 6-19-2006; Ord. 3456, passed 6-19-2006)