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(A) None of the taxes authorized by this subchapter may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by thus state or any political subdivision thereof; nor shall any person engaged in the business of distributing, supplying, furnishing or selling gas or electricity be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act, authorized by ILCS Ch. 65, Act 5, § 8-11-1, nor shall any tax authorized by this section be imposed upon any person engaged in a business or any privilege unless such tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the municipality, whether privately or municipally owned or operated.
(B) All city accounts are not subject to the taxes imposed in § 35.101(A) and (B).
(1999 Code, § 35.86) (Ord. 3093, passed 2-19-2002; Ord. 4011, passed 10-16-2017)