[Adopted 4-2-2018 by
FMC-2018-3]
A.
A 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 and registered with an agency of this state's
government, at retail in the Village at the rate of 1.0% of the gross
receipts from such sales made in the course of such business while
this article is in effect; and a tax is hereby imposed upon all persons
engaged in the Village in the business of making sales of service,
at the rate of 1.0% of the selling price of all tangible personal
property transferred by such serviceman as an incident to a sale of
service. This Non-Home-Rule Municipal Retailers' Occupation Tax
and this Non-Home-Rule Municipal Service Occupation Tax shall not
be applicable to the sales of 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) and prescription and nonprescription medicines, drugs,
medical appliances and insulin, urine testing materials, syringes
and needles used by diabetics.
B.
The imposition of these non-home-rule taxes is in accordance with
and subject to the provisions of Sections 8-11-1.1, 8-11-1.2, 8-11-1.3
and 8-11-1.4 of the Illinois Municipal Code (65 ILCS 5/8-11-1.1, 8-11-1.2,
8-11-1.3 and 8-11-1.4).
The taxes hereby imposed, and all civil penalties that may be
assessed as an incident thereto, shall be collected and enforced by
the Department of Revenue of the State of Illinois. The Department
of Revenue shall have full power to administer and enforce the provisions
of this article.
