Chapter 3.08
HOME RULE MUNICIPAL RETAILERS’ OCCUPATION TAX
AND HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
Sections:
3.08.020 Illinois Department of Revenue to administer.
3.08.010 Tax imposed.
A tax (“home rule municipal retailers’ occupation 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 this state’s government, at retail in this municipality at the rate of one percent of the gross receipts from such sales made in the course of such business while the ordinance codified in this chapter is in effect.
A tax (“home rule municipal service occupation tax”) is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of one percent of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service.
The home rule municipal retailers’ occupation tax and home rule municipal service occupation tax shall not be applicable to the 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 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 imposition of these home rule taxes is in accordance with the provisions of Sections 8-11-1 and 8-11-5, respectively, of the Illinois Municipal Code (65 ILCS 5/8-11-1 and 5/8-11-5). (Ord. 2011-04 § 1, 2011)
3.08.020 Illinois Department of Revenue to administer.
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 chapter. (Ord. 2011-04 § 2, 2011)
3.08.030 Definitions.
A. “Person” means any individual, firm, trust, estate, partnership, association, company, corporation, joint venture, joint stock entity, company, receiver, trustee, conservator, legal representative, or other legally recognized entity.
B. “Retail dealer” means any person who is engaged in the business of selling personal property in the village to a purchaser for the purchaser’s use, and not for resale in any form.
C. “Sale,” “resale,” or “purchase” means any transfer of ownership or title or both, any exchange or any barter, whether conditional or otherwise, in any manner or by any means whatsoever for consideration.
D. “Sale at retail” means any sale to a person for that person’s use and not for resale to another.
E. “Service” means the performance of any duties or work for another; helpful or professional activity for any exchange or any barter, whether conditional or otherwise, in any manner or by any means whatsoever for an exchange of consideration between the parties. (Ord. 2011-04 § 6, 2011)