[Adopted 2-11-1986 by Ord. No. 86-85 (Ch. 17, Art. V, of
the 1977 Code)]
[Amended 8-10-1993 by Ord. No. 93-08-195]
A.
A County supplementary service occupation tax is hereby imposed upon
all persons engaged in the business of making sales of service within
the County of Stephenson, at the rate of 1/4 of 1% of the cost price
of all tangible personal property transferred by such servicemen,
either in the form of tangible personal property or in the form of
real estate as an incident to a sale of service.
B.
Such persons, in administering and accounting for the tax, are subject
to the same rights, remedies, privileges, immunities, powers and duties,
and the same conditions, restrictions, limitations, penalties and
definitions of terms, and the same mode of procedures as found in
the Service Occupation Tax Act and Retailers' Occupation Tax Act,
respectively, as are now or hereafter amended, unless otherwise noted
or excepted in 35 ILCS 115/1 et seq.
C.
This tax
shall not be imposed on 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 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.[1]
