§ 36.013 IMPOSITION OF HOME RULE MUNICIPAL RETAILER'S OCCUPATION TAX.
   A tax is imposed hereby upon all persons engaged in the business of selling tangible personal property, other than an item of personal property titled or registered with an agency of the government of the State of Illinois, at retail in the Village of Schiller Park at a rate of 3/4% of the gross receipts from such sales made in the course of such business. Such tax shall not be applicable on the sales of automobiles; 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 prescriptions and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(Ord. 01-2292, passed 8-28-01; Am. Ord. 01-2301, passed 12-11-01; Am. Ord. 03-2424, passed 8-26-03)