A tax is hereby imposed upon all persons engaged in the city in the business of making sales of service, at the rate of 1% of the selling price of all tangible personal property transferred by such serviceperson, 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 non-prescription 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 65 ILCS 5/8-11-5, as amended.
(1994 Code, § 37.135) (Ord. 2014-01, passed 3-24-2014; Ord. 2014-02, passed 4-14-2014)