A municipal grocery retailers' occupation tax is imposed upon all persons engaged in the business of selling groceries at retail in the City of Bloomington at the rate of 1% of the gross receipts from such sales, as authorized by Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24).
[Adopted 9-22-2025 by Ord. No. 2025-072]
[1]
Editor's Note: Former Art. XX, Short-Term Rental Tax Law, adopted by Ord. No. 2018-09 as Sec. 425 through Sec. 434, was repealed 11-28-2022 by Ord. No. 2022-118, eff. 1-1-2023.
[Amended 12-8-2025 by Ord. No. 2025-096]
A municipal grocery service occupation tax is imposed upon all persons engaged in the City of Bloomington in the business of making sales of service, who, as an incident to such 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, as authorized by Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24).
The municipal grocery retailers' occupation tax and the municipal grocery service occupation tax shall be administered, collected, and enforced by the Illinois Department of Revenue in accordance with Section 8-11-24 of the Illinois Municipal Code (65 ILCS 5/8-11-24).
The municipal grocery retailers' occupation tax and the municipal grocery service occupation tax imposed by this article shall be effective beginning January 1, 2026, and shall remain in effect until repealed by the City Council.
[Added 10-13-2025 by Ord. No. 2025-078]
A.
The revenue produced by the Municipal Grocery Retailers' Occupation Tax and the Municipal Grocery Service Occupation Tax imposed under this article shall be used for infrastructure needs and projects, as to be defined within the City's budget process and which can include maintenance and work on the City's roadways.
B.
Because revenues from the grocery tax are not separately reported to the City, and because not all items sold at food-related retailers are for groceries, the Finance Director shall calculate, to the best of his or her ability, the amount of grocery tax collected for purposes of this section, by utilizing a factor of 95% of tax revenues reported by the Illinois Department of Revenue, for SIC (Standard Industrial Classification) code Group 02 - Food. SIC Group 02 reporting is available quarterly.