(A) 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 this state’s government, at retail in this municipality at the rate of 0.5% 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 0.5% of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. Such “Home Rule Municipal Retailers’ Occupation Tax” and “Home Rule Municipal Service Occupation Tax” shall not be applicable to 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 medicine, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
(B) The imposition of these home rule taxes is in accordance with the provisions of Sections 8-11-1 and 8-11-5, respectively, of the “Illinois Municipal Code” (ILCS Ch. 65, Act 5, § 8-11-1 and ILCS Ch. 65, Act 5, § 8-11-5).
(C) 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. The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(Ord. 67-0-6, passed 7-10-67; Am. Ord. 2004-O-6, passed 3-22-04; Am. Ord. 2012-O-4 passed 3-26-12; Am. Ord. 2013-O-6, passed 8-12-13)
Statutory reference:
Municipal Retailers’ Occupation Tax, see ILCS Ch. 65, Act 5 § 8-11-1
Filing returns; payment of tax, see ILCS Ch. 35, Act 120 § 3