A. Tax Imposed 1 : 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 this state's government, at retail in this municipality at the rate of three-fourths of one percent (0.75%) of the gross receipts from such sales made in the course of such business while this section is in effect. Such tax shall not be applicable to the sales 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. The imposition of this home rule tax is pursuant to the provisions of section 8-11-1 of the Illinois municipal code 2 .
B. Report Required: Every person engaged in the business of selling tangible personal property at retail in the village shall file, on or before the twentieth day of each calendar month, the report to the state department of revenue required by section 3 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 3 , approved June 28, 1933, as amended.
C. Payment: At the time the report required by subsection B of this section is filed, there shall be paid to the state department of revenue the amount of tax imposed by this section on account of the receipts from sales of tangible personal property during the preceding month.
D. Collection By State: The taxes 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. 2016-8, 3-3-2016)
Notes
| 1 | 1. Effective July 1, 2016. |
| 2 | 2. 65 ILCS 5/8-11-1, as amended. |
| 3 | 3. 35 ILCS 120/3. |