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i <br /> � • <br /> CHAPTER 51.1 <br /> HOME RULE MUNICIPAL RETAILERS' AND SERVICE OCCUPATION TAX <br /> l. 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 1/4% 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 business <br /> of making sales of service, at the rate of 1 1/4% of the selling price of all tan�ible personal <br /> property transferred by such serviceman as an incident to a sale of service. Such "Home Rule <br /> Municipal Retailers' Occupational Tax" and the "Home Rule Municipal Service Occupation Tax" <br /> shall not be applicable on the sales of food for human consumption which is to be consumed off <br /> the premises where it is sold (other than alcoholic beverages, soft drinks and food which i�as been <br /> prepared for immediate consumption) and prescription and non-prescription medicines, drugs, <br /> medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. <br /> The imposition of these home rule taxes are in accordance with the provisions of Sections <br /> 8-11-1 and 8-11-5, respectively, of the "Illinois Municipal Code" (6_5 ILCS 5/8-1 I-i and 8-1 I-5, <br /> 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 Depart�nent of Revenue of the State of Illinois. <br /> The Department of Revenue shall have fiill power to administer and enforce the provisions of this <br /> Chapter. <br /> EXHiBIT A <br />