(A) (1) 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 or registered with an agency of this State’s government, at retail within the boundaries of the city business district at the rate of 1% of the gross receipts from such sales made in the course of such business while this chapter is in effect; and a tax is hereby imposed upon all persons engaged within the boundaries of the City Business District 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 serviceman as an incident to a sale of service.
(2) This “Business District Retailers Occupation Tax” and this “Business District Service Occupation Tax” shall not be applicable to the sales of food for human consumption which 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, modifications to a motor vehicle for the purpose of rendering it useable by a disabled person, and insulin, urine testing materials, syringes and needles used by diabetics.
(3) The imposition of these Business District Taxes is in accordance with the provisions of divisions (b) and (c), respectively, of ILCS Ch. 65, Act 5 § 11-74.3-6.
(B) (1) A tax is hereby imposed upon all persons engaged in the business district in the business of renting, leasing, or letting rooms in a hotel, as defined in the Hotel Operators’ Occupation Tax Act at the rate of 1% of the gross receipts from such sales made in the course of such business while this chapter is in effect.
(2) The imposition of these Business District Taxes is in accordance with the provisions of division (d) of ILCS Ch. 65, Act 5 §§ 11-74.3.6.
(C) The taxes hereby imposed in division (A), and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the state. The Department of Revenue shall have full power to administer and enforce the provisions of this chapter. The taxes hereby imposed in division (B), and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the city. The city shall have full power to administer and enforce the provisions of this section.
(D) The Municipal Clerk is hereby directed to file a certified copy of this chapter with the Illinois Department of Revenue on or before the first day of April, 2008.
(E) This chapter shall take effect on the first day of July, 2008 next following the adoption and filing of this chapter with the Department of Revenue.
(Ord. O-08-01, passed 3-10-08; Am. Ord. O-2008-03, passed 4-28-08)
Cross-reference:
Finance and Taxation, see Ch. 33
Hotel Tax; City Tourism Commission, see § 33.10