(a) A tax is hereby imposed on all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled and registered with an agency of this State’s government, at retail in the Village at the rate of one percent of the gross receipts from such sales made in the course of such business. This “Non-Home Rule Municipal Retailers’ 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, 8-11-1.3, and 8-11-1.4.
(Ord. 325. Passed 8-12-69; 1976 Code §9-6; Ord. 1792. Passed 8-22-22.)