A. Home Rule Municipal Retailers' Occupation Tax Imposed: Effective January 1, 2016, a tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of the state of Illinois, at retail in the village of Shorewood at the rate of 1.75 percent (1.75%) on the gross receipts from these sales made in the course of such business. Such "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. The imposition of this home rule tax is pursuant to the provisions of section 8-11-1 of the Illinois municipal code 1 .
B. Home Rule Municipal Service Occupation Tax Imposed: Effective January 1, 2016, a tax is hereby imposed upon all persons engaged in the village of Shorewood in the business of making sales of service, at the rate of 1.75 percent (1.75%) 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 "home rule municipal service occupation tax" shall not be applicable to the sales of food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food which has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, and syringes and needles used by diabetics. The imposition of this home rule tax is pursuant to the provisions of section 8-11-5 of the Illinois municipal code 2 .
C. Collection By State: The taxes hereby imposed and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the department of revenue of the state of Illinois. (Ord. 15-1789, 8-11-2015)
Notes
| 1 | 1. 65 ILCS 5/8-11-1, as amended. |
| 2 | 1. 65 ILCS 5/8-11-5, as amended. |