(a) A tax is hereby imposed on all persons engaged in the Village in the business of making sales of service, at the rate of one percent of the selling price of all tangible personal property transferred by such serviceperson either in the form of tangible personal property or in the form of real estate as an incident to a sale of service under current State law. This “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 this non-home rule tax is in accordance with and subject to the provisions of ILCS Ch. 65, Act 5, §§ 8-11-1.1, 8-11-1.2, and 8-11-1.4.
(Ord. 324. Passed 8-12-69; 1976 Code §9-3; Ord. 1792. Passed 8-22-22.)