[Adopted 7-5-2016 by Ord. No. 670]
A Business District retailers' occupation 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 this state's government, at retail within the boundaries of the Business District 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.
A Business District service occupation tax is hereby imposed upon all persons engaged within the boundaries of the Business District in the business of making sales of service, who as an incident to making those sales of service transfer tangible personal property within the Business District, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, at the rate of 1% of the selling price of tangible personal property so transferred with the Business District.
An occupation tax is hereby imposed upon all persons engaged within the boundaries of the Business District in the business of renting, leasing or letting rooms in a hotel, as defined in the Hotel Operators Occupation Tax Act at a rate of 1% of the gross rental receipts from the renting, leasing, or letting of hotel rooms, excluding, however, from gross rental receipts the proceeds of renting, leasing, or letting to permanent residents of a hotel, as defined in the Hotel Operators Occupation Tax Act, and proceeds from the tax imposed under Subsection (c) of Section 13 of the Metropolitan Pier and Exposition Authority Act.
The taxes in § 235-17A and B shall not be imposed on 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), prescription and nonprescription medicines, drugs, medical appliances, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes and needles used by diabetics, for human use.
The imposition of these taxes shall be for the planning, execution and implementation of the Business District Plan, and the revenues from such taxes shall be applied to payment of the authorized expenditures of the Business District or to payment of bonds, notes or other obligations issued to fund such expenditures of the Business District. The taxes shall be in full force and effect until all obligations of the Business District have been paid in accordance with the Business District Plan.
The taxes in § 235-17A and B 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 Illinois Department of Revenue shall have full power to administer and enforce the provisions of this article. The taxes in § 235-17C hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Village of Granville. The Village of Granville shall have full power to administer and enforce the provisions of this article.
The Mayor and Village Clerk are hereby authorized and directed to execute and deliver for and on behalf of the Village all certificates, documents, agreements or other instruments as may be necessary or proper to carry out and comply with the provisions that are incidental to the implementation of this article.
The Village Clerk is hereby directed to file a certified copy of this article with the Illinois Department of Revenue.