Pursuant to the authority granted by, and in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1, as amended, a tax is hereby imposed, effective as of July 1, 2004, upon all persons engaged in the business of selling tangible personal property at retail within the corporate limits of the village (other than an item of tangible personal property title or registered with an agency of the government of the State of Illinois), at a rate of 1% of the gross receipts from all such sales made in the course of such business while the provisions of this section are in effect. Effective as of January 1, 2010, the tax hereby imposed shall be imposed at the rate of 1.5% of the gross receipts from all such sales made in the course of such business while the provisions of this section are in effect. The tax hereby imposed shall not be imposed upon the sale 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.
(Ord. 04-0124, passed 2-18-04; Am. Ord. 09-0784, passed 9-16-09; Am. Ord. 09-0796, passed 11-18-09)