(A) A tax is 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 the state, at retail in the city on the gross receipts from these sales made in the course of the business.
(B) The tax shall only be imposed in 0.25% increments. This tax may not be imposed on 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 non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(C) Commencing July 1, 2002, the tax shall be imposed at a rate of 1.5%.
(D) The tax imposed by the city under this subchapter and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Illinois Department of Revenue as provided in ILCS Ch. 65, Act 5, § 8-11-1.
(1980 Code, § 17.302) (Ord. 8937, passed 3-11-2002; Ord. 8943, passed 4-15-2002; Ord. 9315, passed 9-18-2017) Penalty, see § 45.999