[Adopted 1-19-1993 (Art. IV, Ch. I, Section T, of the 1993 Code)]
[1]
Editor's Note: Ordinance No. 8010, adopted 3-19-2024, amended the title of this article.
[Amended 3-18-2008 by Ord. No. 6341; 3-19-2024 by Ord. No. 8010[1]]
A. 
Tax imposed. 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 or registered with an agency of this state's government, at retail in the City of Crystal Lake at the rate of 1.25% of the gross receipts from such sales made in the course of such business while this article is in effect; and a tax is hereby imposed upon all persons engaged in the City of Crystal Lake in the business of making sales of service, at the rate of 1.25% of the selling price of all tangible personal property transferred by such servicemen as an incident to the sale of service. The "Home Rule Municipal Retailers' Occupation Tax" and the "Home Rule Municipal Service Occupation Tax" imposed by this section shall not be applicable to the sales of food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, food consisting of or infused with adult use cannabis, soft drinks, and food that has been prepared for immediate consumption) and prescriptions and non-prescription medicines, drugs, products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment, pursuant to a prescription, as well as any accessories and components related to those devices, modifications to a motor vehicle for the purpose of rendering it usable by a person with a disability, medical appliances and insulin, blood sugar and urine testing materials, syringes and needles used by diabetics or such other sales of tangible personal property as may be exempt from such taxes pursuant to Sections 5/8-11-1 and 5/8-11-5 of the Illinois Municipal Code. The imposition of these home rule taxes is in accordance with the provisions of Sections 8-11-1 and 8-11-5, respectively, of the Illinois Municipal Code (65 ILCS 5/8-11-1 and 5/8-11-5).
B. 
Collection. 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 section.
[1]
Editor's Note: This ordinance provided an effective date of 7-1-2024, following adoption and filing with the Department of Revenue.
Every such person engaged in such business in the City 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 the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption" approved June 28, 1933, as amended.[1]
[1]
Editor's Note: See 35 ILCS 120/1 et seq.
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.