A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this city at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business while this section is in effect. (Ord. 1517, 8-18-1969, eff. 10-1-1969)
In addition to the above one percent (1%) 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 and registered with an agency of this state's government, at retail in this municipality at the rate of 0.75 percent of the gross receipts from such sales made in the course of such business while this section is in effect; and a tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of 0.75 percent of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. This "nonhome rule municipal retailer's 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 nonhome rule tax is in accordance with the provisions of sections 8-11-1.3 and 8-11-1.4, respectively of the Illinois municipal code 1 . (Ord. 3441, 9-8-2009, eff. 1-1-2010)
B. Report Required: Every such person engaged in such business in the city shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section 3 of "an act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption 2 ", approved June 28, 1933, as amended.
C. Payment Of Tax: At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month. (Ord. 1517, 8-18-1969, eff. 10-1-1969)
D. State Exclusions Not Included: The exclusion contained in section 2(d) of the "retailers occupation tax act", approved June 28, 1933, as amended 3 , shall not apply to property within the city. (Ord. 1894, 12-11-1978)
Notes
| 1 | 1. 65 ILCS 5/8-11-1.3, 5/8-11-1.4. |
| 2 | 1. 65 ILCS 5/8-11-1. |
| 3 | 2. 65 ILCS 5/8-11-1. |