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A. Tax Imposed; Exemptions: A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the city at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business, as authorized by the Illinois non-home rule municipal retailers' occupation tax act 1 . This tax 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) and prescription and nonprescription medicines, drugs, medical appliances, and insulin, urine testing materials, syringes, and needles used by diabetics. (Ord., 9-8-1969, eff. 10-1-1969; amd. 2009 Code)
B. Report Required; Payment Of Tax: 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 three 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", approved June 28, 1933, as amended 2 . 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., 9-8-1969, eff. 10-1-1969)
1. 65 ILCS 5/8-11-1.3.
2. 35 ILCS 120/3.