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A home rule tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of services at the rate of one and one-fourth percent (1.25%) of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. This home rule municipal service occupation tax shall not be applicable to the sales of food for human consumption which 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.
The imposition of this home rule tax is in accordance with the provisions of section 8-11-5 of the Illinois municipal code 1 .
The tax hereby imposed and all civil penalties that may be assessed as an incident thereto shall be collected and enforced by the department of revenue of the state of Illinois. The department of revenue shall have full power to administer and enforce the provisions of this section. (Ord. 2267, 3-6-2006, eff. 7-1-2006)
1. 65 ILCS 5/8-11-5.