§ 62-202. Service occupation tax.

(a)

A tax is hereby imposed upon all persons engaged, in this Village, 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 servicemen either in the form of tangible personal property or in the form of real estate as an incident to the sale of such services, in accordance with the provisions of 65 ILCS 5/8-11-5. 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)

Every serviceman required to account for municipal service occupation tax for the benefit of this Village shall timely file the report with the Illinois State Department of Revenue required by Section 9 of the Service Occupation Tax Act (35 ILCS 115/9).

(c)

At the time the report required in the preceding paragraph is filed, there shall be paid to the Illinois State Department of Revenue the amount of tax imposed herein.

(Ord. No. 1646, § 1, 12-8-2011; Ord. No. 1757, § 2, 1-9-2017)