[Amended 4-12-2016 by Ord. No. 1370; at time of adoption of Code (see Ch. 1, General Provisions, Art. IV)]
Effective July 1, 2016, 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 the State of Illinois) at retail in the Village of Dwight at the additional rate of 1% of the gross receipts from such sales made in the course of such business, in accordance with the provisions of 65 ILCS 5/8-11-1.3, of the Illinois Municipal Code. Such "Non-Home Rule municipal retailers' occupation tax" shall not be applicable to the sale 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.
Every such person engaged in such business in the Village shall file, on or before the last day of each calendar month, the report to the State Department of Revenue required by Section Three of "An Act in Relation to a Tax upon Persons Engaged in a Business of Selling Tangible Personal Property to Purchase for Use or Consumption," approved June 28, 1933, as amended.
At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.