(A) There is hereby imposed in the city a Non-Home Rule Municipal Retailers' Occupation Tax, pursuant to and as provided in ILCS Chapter 65, Act 5, § 8-11-1.3, upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property that is titled and registered by an agency of Illinois government, at retail in the city, in the amount of 1% of gross receipts from such sales made in the course of such business.
(B) The Non-Home Rule Municipal Retailers' Occupation Tax imposed by this section shall not be imposed on the sale 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), prescription and non-prescription medicines, drugs, medical appliances, and insulin, urine-testing materials, syringes and needles used by diabetics, as provided in ILCS Chapter 65, Act 5, § 8-11-1.3.
(C) The proceeds from said Non-Home Rule Municipal Retailers' Occupation Tax Act shall be used only for expenditure on public infrastructure or for property tax relief, or both, as defined in ILCS Chapter 65, Act 5, § 8-11-1.2.
(Ord. 2009-MC05, passed 4-27-2009)