Pursuant to the authority granted by, and in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-5, as amended, a tax is hereby imposed, effective as of July 1, 2004, upon all persons engaged in the business of making sales of service at a rate of 1% of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. Effective as of January 1, 2010, the tax hereby imposed shall be imposed at the rate of 1.5% of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. 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)