(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 this 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 subchapter for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers' Occupation Tax Act, authorized by Section 8-11-1 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-1), nor shall any tax authorized by this subchapter be imposed upon any person engaged in a business or any privilege unless such a tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the city, whether privately or municipally owned or operated.
(1999 Code, § 35.86) (Ord. 3093, passed 2-19-2002; Ord. 4011, passed 10-16-2017; Ord. 4193, passed 9-20-2021)