[Adopted 9-16-1969 by Ord. No. 205; amended in its entirety 7-19-2016 by Ord. No. 672]]
A tax is imposed on all persons in the Village 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 the rate of 1% of the gross receipts from such sales in the course of such business in accordance with 65 ILCS 5/8-11-1. This tax shall not be applicable to 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 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 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. The Department of Revenue shall have full power to administer and enforce the provisions of this article.
The Village Clerk is directed to transmit to the State Department of Revenue a certified copy of this article not later than five days after its effective date.