With respect to the provisions of this subchapter imposing a Non-Home Rule Municipal Retailers' Occupation Tax (§ 35.202) and a Non-Home Rule Municipal Service Occupation Tax (§ 35.203), nothing in either section should be construed to impose a tax upon the privilege of engaging in any business that, under the Constitution of the United States, may not be made the subject of taxation by the state or the city.
(Ord. 2009-MC05, passed 4-27-2009)