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� D <br /> { <br /> . � <br /> CHAPTER 51.1 <br /> HOME RULE MUNICIPAL RETAILERS' AND SERVICE OCCUPATION TAX <br /> 1. A tax is hereby imposed upon all persons engaged in the business of selling tangible <br /> personal property, other than an item of tangible personal property title or registered with an <br /> agency of this State's government, at retail in the City of Decatur at the rate of 1 1/2% of the <br /> gross receipts from such sales made in the course of such business while this Code chapter is in <br /> effect; and a tax is hereby imposed upon all persons engaged in the City of Decatur in the <br /> business of making sales of service, at the rate of 1 1/2 % of the selling price of all tangible <br /> personal property transferred by such serviceman as an incident to a sale of service. Such "Home <br /> Rule Municipal Retailers' Occupational Tax" and the "Home Rule Municipal Service Occupation <br /> Tax" shall not be applicable on the sales of food for human consumption which is to be <br /> consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food <br /> which has been prepared for immediate consumption) and prescription and non-prescription <br /> medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles <br /> used by diabetics. The imposition of these home rule taxes are in accordance with the provisions <br /> of Sections 8-11-1 and 8-11-5, respectively, of the "Illinois Municipal Code" (65 ILCS 5/8-11-1 <br /> and 8-11-5, as amended). <br /> 2. The taxes hereby imposed, and all civil penalties that may be assessed as an incident <br /> thereto, shall be collected and enforced by the Deparirnent of Revenue of the State of Illinois. <br /> The Department of Revenue shall have full power to administer and enforce the provisions <br /> of this Chapter. <br /> EXHIBIT A <br />