(A) There is hereby imposed in the city a Non-Home Rule Municipal Service Occupation Tax, pursuant to and as provided in ILCS Chapter 65, Act 5, § 8-11-1.4, upon all persons engaged, in the city in the business of making sales of service in the amount of 1%, of the selling price of all tangible personal property transferred by such servicemen, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service.
(B) The Non-Home Rule Municipal Service 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, § 8-11-1.4.
(C) The proceeds from said Non-Home Rule Municipal Service 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; Am. Ord. 2009- MC09, passed 9-28-2009)