[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.
