[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.
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.
