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, at retail in the city at the rate of 1% 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 non-prescription 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 65 ILCS 5/8-11-1, as amended.
(1994 Code, § 37.125) (Ord. 2014-01, passed 3-24-2014; Ord. 2014-02, passed 4-14-2014)