A. 
A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this municipality. Before January 1, 2016, the tax under this Subsection A is imposed at the rate of 1.5% of the gross receipts from such sales made in the course of such business. On and after January 1, 2016, the tax imposed under this Subsection A is 2.5% of the gross receipts from such sales made in the course of such business. The tax under this Subsection A does not apply to: the sale of an item of tangible personal property titled or registered with an agency of this State's government; or food for human consumption which 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 non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. This tax is imposed in accordance with Section 8-11-1 of the Illinois Municipal Code (65 ILCS 5/8-11-1).
B. 
A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service. Before January 1, 2016, the tax imposed under this Subsection B at the rate of 1.5% of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. On and after January 1, 2016, the tax imposed under this Subsection B is 2.5% of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. The tax under this Subsection B does not apply to the sale 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 that has been prepared for immediate consumption) and prescription and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. This tax is imposed in accordance with Section 8-11-5 of the Illinois Municipal Code (65 ILCS 5/8-11-5).
[Ord. No. 2015-62]
[Ord. No. 2008-13]
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 Ordinance.
[Ord. No. 2015-62; amended 7-28-2025 by Ord. No. 2025-051]
The City shall distribute 10% of the net proceeds collected after June 30, 2016, from the 2.5% rate under § 39-1101 to the County of McLean for purposes of mental health and public safety in accordance with an intergovernmental agreement to be entered into between the Town of Normal, the City of Bloomington, and the County of McLean for such purposes. For the purpose of this section, "net proceeds" means the amount of the tax collected under § 39-1101 and remitted to the City by the Department of Revenue.
Notwithstanding the foregoing, the City's obligation to remit such proceeds shall be temporarily suspended for a period of not less than 12 months beginning July 1, 2025, as provided in Amendment #1 to the Intergovernmental Revenue Sharing Agreement. During this suspension period, no remittance shall be required, and such nonpayment shall not constitute a breach of this section or the Agreement.
During the suspension period, the City agrees to use the pledged revenues normally required under Article 2 of the Agreement exclusively for community behavioral health incentives, services and programs consistent with the McLean County Mental Health Action Plan 2022 Update and any updates, including programs explicitly designed to address behavioral health by providing supportive housing, improving access to behavioral health services in underserved neighborhoods, or reducing environmental stressors. The City shall resume remittances in accordance with the terms of the Agreement following the expiration or termination of the suspension period.