A tax is hereby imposed upon all persons engaged in the business of selling groceries at retail within the City of Crystal Lake at the rate of 1% of the gross receipts from such sales made in the course of such business while this article is in effect. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24.[1]
[Adopted 9-2-2025 by Ord. No. 8155; amended in its entirety 2-17-2026 by Ord. No. 8199]
A tax is hereby imposed upon all persons engaged in the business of making sales of service within the City of Crystal Lake, 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 sale of service while this article is in effect. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-24.[1]
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 article.
As required under Section 8-11-24,[1] the City Clerk is hereby authorized and directed to file a certified copy of this article with the Illinois Department of Revenue as soon as practicable, which filing is intended to relate back to the filing of the Original Grocery Tax Ordinance.
If any provision of this article or application thereof to any person or circumstances is ruled unconstitutional or otherwise invalid, such invalidity shall not affect other provisions or applications of this article that can be given effect without the invalid application or provision, and each invalid provision or invalid application of this article is severable.
All ordinances, resolutions and policies or parts thereof, in conflict with the provisions of this article are, to the extent of the conflict, expressly repealed on the effective date of this article.
The headings/captions identifying the various sections and subsections of this article are for reference only and do not define, modify, expand or limit any of the terms or provisions of the article.
The taxes imposed by this article shall take effect on January 1, 2026, as provided for in the Original Grocery Tax article. This article shall be in full force and effect after its passage, approval, and publication in pamphlet form in the manner provided by law.