§ 36.027 IMPOSITION OF HOME RULE MUNICIPAL SERVICE OCCUPATION TAX.
   A tax is imposed hereby upon all persons engaged in the business of making sales of service in the Village of Schiller Park at a rate of 3/4% of the selling price of all tangible personal property transferred by such serviceman either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. 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)