[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.
