§ 45.040 TITLE.

   This subchapter shall be known and may be cited as the City of Quincy Home Rule Municipal Retailer’s Occupation Tax Ordinance. The tax herein imposed is in addition to all other taxes imposed by the city, the state or any other municipal corporation or political subdivision thereof.

(1980 Code, § 17.301) (Ord. 8937, passed 3-11-2002)

§ 45.041 TAX IMPOSED.

   (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

HOME RULE CITY OF QUINCY SERVICE OCCUPATION TAX

§ 45.055 TITLE.

   This subchapter shall be known and may be cited as Home Rule City of Quincy Service Occupation Tax.

(1980 Code, § 17.401) (Ord. 8937, passed 3-11-2002; Ord. 9058, passed 9-12-2005)

§ 45.056 TAX IMPOSED.

   A tax is hereby imposed upon all persons engaged in the city in the business of making sales of service at the same rate of tax imposed under § 45.041 of this code, of the selling price of all tangible personal property transferred by servicemen either in the form of tangible personal property or in the form or real estate as an incident to a sale of service. The tax shall only be imposed in 0.25% increments. This tax may not be imposed on 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 which 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. This tax and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Illinois Department of Revenue as provided in ILCS Ch. 65, Act 5, § 8-11-5.

(1980 Code, § 17.402) (Ord. 8937, passed 3-11-2002; Ord. 9058, passed 9-12-2005; Ord. 9315, passed 9-18-2017) Penalty, see § 45.999

CITY OF QUINCY USE TAX

§ 45.070 TITLE.

   This subchapter shall be known and may be cited as the City of Quincy Use Tax Ordinance. The tax herein imposed is in addition to all other taxes imposed by the city.

(1980 Code, § 17.501)