[1975 Code § 33.01; Ord. 85, 1-2-1979; 2003 Code; Ord. 07-05-02-10, 5-21-2007, eff. 1-1-2008; amended 12-16-2024 by Ord. No. 24-12-03-10, eff. 1-1-2025; 12-16-2024 by Ord. No. 24-12-04-10; 5-19-2025 by Ord. No. 25-05-05-10]
A. 
Tax Imposed:
1. 
Nonhome Rule Tax: 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 this municipality at the rate of 1% of the gross receipts from such sales made in the course of such business while this Subsection is in effect.
B. 
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 Chapter.
[1975 Code § 33.02; 2003 Code; Ord. 85, 1-2-1979; amended 12-16-2024 by Ord. No. 24-12-03-10, eff. 1-1-2025; 12-16-2024 by Ord. No. 24-12-04-10; 5-19-2025 by Ord. No. 25-05-05-10]
A. 
Tax Levied:
1. 
Nonhome Rule Tax: A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of 1% of the selling price of all tangible personal property transferred by such servicemen as an incident to a sale of service. The imposition of this nonhome rule tax is in accordance with the provisions of Sections 8-11-1.1 and 8-11-1.4 of the Illinois Municipal Code.[1]
[1]
Editor's Note: See 65 ILCS 5/8-11-1.4.
B. 
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 Chapter.
[1]
Editor's Note: § 3-2A-3, Municipal Use Tax, adopted by 1975 Code § 33.03; as amended by 2003 Code, was repealed 12-16-2024 by Ord. No. 24-12-03-10.
[Added 8-19-2024 by Ord. No. 2024-08-01-10; amended 9-15-2025 by Ord. No. 25-09-03-50]
A. 
Municipal Grocery Retailers' Occupation Tax Imposed:
1. 
A tax is hereby imposed upon all persons engaged in the business of selling groceries at retail in this municipality at the rate of 1% of the gross receipts from such sales made in the course of such business while this section is in effect. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24).
B. 
Municipal Grocery Service Occupation Tax Imposed:
1. 
A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, who, as an incident to making those sales of service, transfer groceries as an incident to a sale of service. The rate of this tax shall be (1%) of the selling price of all groceries transferred by such servicemen as an incident to a sale of service. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24).
C. 
Illinois Department of Revenue to Administer Both Taxes. 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 Illinois Department of Revenue shall have full power to administer and enforce the provisions of this section.
D. 
The taxes imposed by this section shall take effect on January 1, 2026.