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f ' ♦ <br /> �' • <br /> ) 4 • <br /> ti • <br /> v � <br /> �� CHAPTER 51 . 1 <br /> HOME RULE MUNICIPAL AND SERVICE OCCUPATION TAX <br /> 1. A tax is hereby imposed upon all persons engaged in the <br /> business of selling tangible personal property, other than an <br /> item of tangible personal property title or registered with an <br /> agency of this State' s government, at retail in the City of <br /> Decatur at the rate of 1$ of the gross receipts from such sales <br /> 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 <br /> the City of Decatur in the business of making sales of service, <br /> at the rate of 1� of the selling price of all tangible personal <br /> property transferred by such serviceman as an incident to a sale <br /> of service. Such "Home Rule Municipal Retailers ' Occupational <br /> Tax" and the "Home Rule Municipal Service Occupation Tax" shall <br /> not be applicable on the sales of food for human consumption <br /> which is to be consumed off the premises where it is sold (other <br /> than alcoholic beverages, soft drinks and food which has been <br /> prepared for immediate consumption) and prescription and <br /> non-prescription medicines, drugs, medical appliances and <br /> insulin, urine testing materials, syringes and needles used by <br /> diabetics . The imposition of these home rule taxes are in <br /> accordance with the provisions of Sections 8-11-1 and 8-11-5, <br /> respectively, of the "Illinois Municipal Code" (I11.Rev.Stat. <br /> 1987, ch. 24, paras. 8-11-1 and 8-11-5, as amended) . <br /> 2. The taxes hereby imposed, and all civil penalties that <br /> may be assessed as an incident thereto, shall be collected and <br />