(A) A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled and registered with an agency of this State’s government, at retail in the village at the rate of 1% of the gross receipts from such sales made in the course of such business while this subchapter is in effect; and a tax is hereby imposed upon all persons engaged in the village in the business of making sales of service, at the rate of 1% of the selling price of all tangible personal property transferred by such servicemen as an incident to a sale of service. Such “Non- Home Rule Municipal Retailers’ Occupation Tax” and the “Non-Home Rule Municipal Service Occupation Tax” shall not be applicable to the sale 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.
(B) The imposition of these non-home rule taxes is in accordance with, and subject to the provisions of ILCS Ch. 65, Act 5, §§ 8-11-1.1, 8-11-1.2, 8-11-1.3 and 8-11-1.4
(Ord. 2009-004, passed 5-6-09; Am. Ord. 2017-005, passed 4-19-17)