[Adopted 12-8-2008 by Ord. No. 2008-54]
A.
Imposition of home rule municipal retailer's occupation tax. A tax
is hereby imposed, in accordance with 65 ILCS 5/8-11-1, upon all persons
engaged in the business of selling tangible personal property, other
than an item of personal property titled or registered with an agency
of the government of the State of Illinois, at retail in the Village
at a rate of 0.5% of the gross receipts from such sales made in the
course of such business, which tax shall be in addition to any retailers'
occupation tax imposed by the state or any other governmental agency.
Such tax shall not be applicable on the sale of food for human consumption
that 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 prescription and nonprescription medicines,
drugs, medical appliances, and insulin, urine testing materials, syringes,
and needles used by diabetics.
B.
Imposition of home rule municipal service occupation tax. A tax is
hereby imposed, in accordance with 65 ILCS 5/8-11-5, upon all persons
engaged in the business of making sales of service in the Village
at a rate of 0.5% of the selling price of all tangible personal property
transferred by such serviceperson either in the form of tangible personal
property or in the form of real estate as an incident to a sale of
service, which tax shall be in addition to any service occupation
tax imposed by the state or other governmental agency. Such tax shall
not be applicable on the sale of food for human consumption that 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 prescription and nonprescription medicines, drugs,
medical appliances, and insulin, urine testing materials, syringes,
and needles used by diabetics.
The taxes imposed pursuant to § 210-39 of this article, and all civil penalties that may be assessed as an incident of these taxes, shall be collected and enforced by the State of Illinois Department of Revenue.
The Village Manager is hereby authorized and directed to file
with the Department of Revenue, on or before April 1, 2009, a certified
copy of this article.
All proceeds resulting from the home rule local sales taxes
will be deposited into the Village's general fund.
This article shall be in full force and effect from and after
its passage and approval and publication and filing as provided by
law; provided, however, that the retailer's occupation tax and service
occupation tax imposed in this article shall take effect on the first
day of July 2009.
