DIVISION VI – PUBLIC SAFETY SALES TAX

      36-3-13      TAX IMPOSED.  A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State’s government, at retail in this County at the rate of one percent (1.00%) of the gross receipts from such sales made in the course of such business while this Division is in effect; and a tax is hereby imposed upon all persons engaged in this County in the business of making sales of service, at the rate of one percent (1.00%) of the selling price of all tangible personal property transferred by such serviceman ads an incident to a sale of service.  Such Special County Occupation Taxes For Public Safety shall not be applicable to 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 non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.  The imposition of these public safety taxes is in accordance with the provisions of Sections 5-1006.5(a) and 5-1006.5(b), of the “Counties Code” (55 ILCS 5/5-1006.5(a) and 55 ILCS 5/5-1006.5(b)).

      36-3-14      PENALTIES.  The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the State ofIllinois.  The Department of Revenue shall have full power to administer and enforce the provisions of this Article.

(Res. No. 09-17; 11-05-09)