(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 this municipality at the rate of ½% of the gross receipts from the sales made in the course of the business while this subchapter is in effect; and a tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of ½% of the selling price of all tangible personal property transferred by the serviceperson as an incident to a sale of service. The non-home rule municipal retailers’ occupation tax and the non-home rule municipal service occupation tax shall not be applicable to 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 nonprescription 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 the provisions of ILCS Chapter 65, Act 5, §§ 8-11-1.3, 8-11-1.4.
(Ord. 2003-1, passed 1-13-2003)