[Adopted 11-1-1969 by Ord. No. 206; amended in its entirety 7-19-2016 by Ord. No. 672]
A tax is imposed on all persons engaged in the Village in the business of making sales of service at the rate of 1% of the selling price of all tangible personal property transferred by said servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service in accordance with 65 ILCS 5/8-11-5. This tax may not be imposed 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.
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.