[Adopted 1-19-1993 (Art. IV, Ch. I, Section T, of the 1993
Code)]
[Amended 3-18-2008 by Ord. No. 6341[1]]
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 0.75% 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 0.75%
of the selling price of all tangible personal property transferred
by such servicepersons as an incident to the sale of service. This
home rule municipal retailers' occupation tax and this home rule municipal
service occupation tax 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, soft drinks, and food
that has been prepared for immediate consumption) and prescriptions
and nonprescription medicines, drugs, medical appliances and insulin,
urine testing materials, syringes and needles used by diabetics. The
imposition of these home rule taxes is in accordance with the provisions
of ILCS 5/8-11-1 and 5/8-11-5.
[1]
Editor's Note: This ordinance also provided
that 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 ordinance. This ordinance also provided that it shall take
effect 7-1-2008.
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.
