[Amended 3-19-2019 by Ord. No. 2019-3386]
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 the Village at a rate of 1.25% of the gross
receipts from such sales made in the course of such business while
this Article 4 is in effect; and a tax is hereby imposed upon all
persons engaged in the Village in the business of making sales of
service, at the rate of 1.25% of the selling price of all tangible
personal property transferred by such serviceman as an incident to
a sale of service.
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 8-4-2.
The imposition of these home rule taxes is in accordance with
the provisions of 65 ILCS 5/8-11-1 and 5/8-11-5, respectively, as
amended.
Such home rule municipal retailers' occupation tax and the home
rule municipal service occupation tax shall not be applicable on 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.
