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.