§ 34-47. Tax imposed.

(a)

Under and pursuant to Section 8-11-5 of the Illinois Municipal Code (65 ILCS 5/8-11-5), as supplemented and amended (the "Home Rule Municipal Service Occupation Tax Act"), a tax is hereby imposed at the rate of 1½ percent upon all persons engaged in the business of making sales of service of the selling price of all tangible personal property transferred by such serviceman 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 "home rule municipal service occupation tax" shall not be imposed on the sales of food for human consumption that is to be consumed off the premises where 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, needles used by diabetics and any other sales now or hereafter specified in the Home Rule Municipal Service Occupation Tax Act upon which such additional tax may not be imposed.

(Ord. No. 1938, § 30.4.2, 6-8-2004; Ord. No. 2219, § 1, 3-9-2010; Ord. No. 2409 , § 1, 12-9-2014)