A. Tax Imposed; Exemptions: A tax is hereby imposed upon all persons engaged in the city in the business of making sales of service at the rate of one percent (1%) of the cost price of all tangible personal property transferred by said servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, as authorized by the Illinois non-home rule municipal service 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 supplier or serviceman required to account for municipal service occupation tax for the benefit of 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 nine of the "service occupation tax act", approved July 10, 1961, 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. (Ord., 9-8-1969, eff. 10-1-1969)
Notes
| 1 | 3. 63 ILCS 5/8-11-1.4. |
| 2 | 1. 35 ILCS 115/9. |