A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of the state of Illinois government, at retail in this municipality at the rate of one and one-half percent (1.5%) of the gross receipts from such sales made in the course of such business while this section is in effect; and a 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-half percent (1.5%) of the selling price of all tangible personal property transferred by such "municipal retailers' occupation tax" and the "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 which 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 these home rule taxes are in accordance with the provisions of section 8-11-1 and 8-11-5, respectively, of the Illinois municipal code 1 . (Ord. 96-14, 9-16-1996; amd. Ord. 03-32, 8-4-2003)
Notes
| 1 | 1. 65 ILCS 5/8-11-1 and 5/8-11-5. |