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