§ 6-389. Home rule municipal retailer occupation tax.

(a)

Pursuant to, and in accordance with, the provisions of section 8-11-1 of the Illinois Municipal Code (ILCS ch. 65, act 5, 8-11-1), now or hereafter amended by the State, 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 the government of the State, at retail in the village, at the rate of one percent on the gross receipts from these sales made in the course of such business.

(b)

Said tax shall not be imposed on the sales 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.

(c)

The tax imposed pursuant to this section, and all civil penalties that may be assessed as an incident thereof, shall be collected and enforced by the Illinois Department of Revenue in the manner provided in the provisions of the Illinois Municipal Code aforesaid, now or hereafter amended, and the Illinois Department of Revenue shall have full power to administer and enforce this section, to collect all taxes and penalties due hereunder, to dispose of taxes and penalties so collected in the manner provided by law, and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder.

(Code 1993, § 6-10.4.1; Ord. No. 2004-O-84, 9-14-2004; Ord. No. 2014-O-51, 9-23-2014)