[Adopted 9-2-2008 by Ord. No. 08-03]
The County Board hereby finds that all of the recitals contained in the preambles to this article are full, true and correct and does incorporate them into this article by this reference.
Editor's Note: The preambles are on file in the County offices.
The County hereby imposes the following taxes (heretofore defined as the "Flood Prevention Taxes") within the territory of the District.
Retailers' occupation tax. Except as otherwise provided in Subsection (C) of this section, there is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail within the territory of the District, a retailers' occupation tax at a rate equal to 1/4 of 1% (0.25%) of the gross receipts from all taxable sales made in the course of that business.
Service occupation tax. Except as otherwise provided in Subsection (C) of this section, there is hereby imposed upon all persons engaged within the territory of the District in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, a service occupation tax at a rate equal to 1/4 of 1% (0.25%) of the selling price of tangible personal property or real estate so transferred within the District.
Exclusions from tax. The retailers' occupation tax and the service occupation tax imposed pursuant to this article shall not be imposed on personal property titled or registered with an agency of the state; 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); prescription and non-prescription medicines, drugs, and medical appliances; modifications to a motor vehicle for the purpose of rendering it usable by a disabled person; or insulin, urine testing materials, and syringes and needles used by diabetics.
The revenues derived from the flood prevention taxes, if, as and when received by the County, shall be maintained in a special fund known as the "Monroe County Flood Prevention Occupation Tax Fund." The County shall, at the direction of the District, use moneys in said fund to pay the costs of providing emergency levee repair and flood prevention and to pay bonds, notes, and other evidences of indebtedness of the District issued under the Act.
The County Clerk is hereby directed to transmit a certified copy of this article to the Department of Revenue (the "Department") of the State of Illinois not later than September 30, 2008, for administration and enforcement by the Department commencing on January 1, 2009.
If any section, paragraph, clause or provision of this Ordinance shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this Ordinance.
All ordinances and resolutions and parts of ordinances and resolutions in conflict herewith be and the same are hereby repealed, and this article shall be in full force and effect forthwith upon its adoption.