§ 3-1-1. Non-home rule municipal retailers' occupation tax.

(a)

Tax imposed: A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property that is titled and registered by an agency of the State of Illinois, at retail in the city at the rate of one and three-fourths percent (1.75%) of the gross receipts from such sales made in the course of such business while this section is in effect, in accordance with the provisions of Section 8-11-1.6 of the Illinois Municipal Code (65 ILCS 5/8-11-1.6) as amended from time to time. This 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.

(b)

Returns to be filed: Each such person engaged in such business in the city shall file the report to the state department of revenue required by Section 3 of the Retailers' Occupation Tax Act (35 ILCS 120/1 et seq.).

(c)

Payment of tax: 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 reporting period.

(Ord. No. 4353 , § 5, 3-20-18)

State law reference

Home Rule Municipal Retailer's Occupation Tax Act, 65 ILCS 5/8-11-1; Retailer's Occupation Tax Act, 35 ILCS 120/1 et seq.

Editor's note

Sections 5 and 6 of Ord. No. 4353 deleted §§ 3-1-1 and 3-1-1.1 and replaced as herein set out above. Former §§ 3-1-1 and 3-1-1.1 pertained to similar subject matter derived from: 1970 Code; Ord. 1531, adopted Jan. 16, 1979; Ord. 1717, adopted Sept. 9, 1980; Ord. No. 2674, § 5, adopted Sept. 28, 1993; and Ord. No. 2800, § 2, adopted Aug. 29, 1995.