[Adopted 1-13-1998 by Ord. No. 98-01-229 (Ch. 17, Art. IV,
§ 17-37, of the 1977 Code)]
A.
A tax is hereby imposed on all persons engaged in the business of
selling tangible personal property other than personal property titled
or registered with an agency of this state's government, at retail
in the County at the rate of 0.50% 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 this
County in the business of making sales of services, at the rate of
0.50% of the selling price of all tangible personal property transferred
by such serviceman as an incident to a sale of service. Such special
County retailers' occupation tax and special County service occupation
tax shall not be applicable to the sales of food for human consumption
which is to be consumed off of the premises where it is sold (other
than alcoholic beverages, soft drinks and food which has been prepared
for immediate consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing materials, syringes
and needles used by diabetics.
B.
The imposition of these special County taxes for public safety are
in accordance with the provisions of Section 5/5-1006.5 of the Counties
Code (55 ILCS 5/5-1006.5).
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 article.
