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, at retail in the Village of Homer Glen at the rate of 1% of the gross receipts from such sales made in the course of such business while this article is in effect. Such home rule municipal retailers' occupation tax shall not be applicable to 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) and prescription and nonprescription medicine, 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 (65 ILCS 5/8-11-1, as amended).
[Adopted 1-27-2009 by Ord. No. 09-002]
A tax is hereby imposed upon all persons engaged in the Village of Homer Glen in the business of making sales of service, at the rate of 1% of the selling price of all tangible personal property transferred by such serviceperson, either in the form of tangible personal property or real estate, as an incident to a sale of service. Such home rule municipal service occupation tax shall not be applicable to 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) and prescription and nonprescription medicine, 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 8-11-5 of the Illinois Municipal Code (65 ILCS 5/8-11-5, as amended).
The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue in accordance with the provisions of 65 ILCS 5/8-11-1 and 5/8-11-5. The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this article.
The Village Clerk of the Village of Homer Glen is hereby authorized and directed to send a certified copy of this article to the Illinois Department of Revenue at such date as assures such copy will be received by said Department prior to April 1, 2009.