[Adopted 5-29-2007 by Ord. No. 2007-3]
[Amended 12-12-2022 by Ord. No. 2022-10; 12-12-2022 by Ord. No. 2022-10]
A. 
The City of Lexington (the "City") has authority under Sections 8-11-1.1 and 8-11-1.3 of the Illinois Municipal Code (65 ILCS 5/1-1-1 et seq.) to seek approval from the electors of the City, voting through referendum, to impose a non-home-rule municipal retailers' occupation tax for the purpose of funding property tax relief or public infrastructure.
B. 
The City has authority under Section 8-11-1.1 and 8-11-1.4 of the Illinois Municipal Code to seek approval from the electors of the City, voting through referendum, to impose a non-home-rule municipal service occupation tax for the purpose of funding property tax relief or public infrastructure.
C. 
(Reserved)
D. 
On April 17, 2007, the electors of the City approved the imposition of a non-home-rule municipal retailers' occupation tax and a non-home-rule municipal service occupation tax, both at a maximum rate of 1/2 of 1%.
E. 
On August 8, 2022, the City Council of the City approved Resolution No. 2022-5, directing submission to the electors of the City on the ballot for the general election held on November 8, 2022, the question of whether the City shall increase the non-home-rule municipal retailers' occupation tax and a non-home-rule municipal service occupation tax from 1/2 of 1% to 1%.
F. 
On November 8, 2022, the electors of the City approved the increase of the non-home-rule municipal retailers' occupation tax and non-home-rule municipal service occupation tax to a maximum rate of 1%.
G. 
The City Council of the City finds that it is in the best interests of the City to impose a non-home-rule municipal retailers' occupation tax and a non-home-rule municipal service occupation tax for the purposes of property tax relief and/or expenditure on public infrastructure.
[Amended 12-12-2022 by Ord. No. 2022-10; 12-12-2022 by Ord. No. 2022-10]
A. 
Commencing January 1, 2008, a non-home-rule municipal retailers' occupation tax of 1/2 of 1% of the gross receipts from sales of tangible personal property made in the course of business is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the City of Lexington. Such tax shall not apply to the sale of an item of tangible personal property which is titled and registered by an agency of the State of Illinois; the sale of prescription and nonprescription medicines, drugs, and medical appliances; the sale of insulin, urine testing materials, syringes, and needles used by diabetics; or 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.
B. 
Commencing July 1, 2023, a non-home-rule municipal retailers' occupation tax of 1% of the gross receipts from sales of tangible personal property made in the course of business is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the City of Lexington. Such tax shall not apply to the sale of an item of tangible personal property which is titled and registered by an agency of the State of Illinois; the sale of prescription and nonprescription medicines, drugs, and medical appliances; the sale of insulin, urine testing materials, syringes, and needles used by diabetics; or 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.
[Amended 12-12-2022 by Ord. No. 2022-10; 12-12-2022 by Ord. No. 2022-10]
A. 
Commencing January 1, 2008, a non-home-rule municipal service occupation tax of 1/2 of 1% of the selling price of all tangible personal property transferred by persons engaged within the City of Lexington in the business of making sales of service, whether in the form of tangible personal property or in the form of real estate as an incident to a sale of service, is hereby imposed upon all persons engaged within the City of Lexington in the business of making sales of service. Such tax shall not apply to the sale of prescription and nonprescription medicines, drugs, and medical appliances; the sale of insulin, urine testing materials, syringes, and needles used by diabetics; or 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.
B. 
Commencing July 1, 2023, a non-home-rule municipal service occupation tax of 1% of the selling price of all tangible personal property transferred by persons engaged within the City of Lexington in the business of making sales of service, whether in the form of tangible personal property or in the form of real estate as an incident to a sale of service, is hereby imposed upon all persons engaged within the City of Lexington in the business of making sales of service. Such tax shall not apply to the sale of prescription and nonprescription medicines, drugs, and medical appliances; the sale of insulin, urine testing materials, syringes, and needles used by diabetics; or 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.
The City Clerk is hereby directed to certify and file this article, together with a certification that the article received referendum approval, with the Illinois Department of Revenue by October 1, 2007.