DIVISION VII – RETAILERS’ OCCUPATION TAX

          36-3-15      DEFINITIONS.  For purposes of this Chapter, the following terms shall be given these definitions:

          (A)               County means the County of Union, Illinois.

          (B)               Department means the State Department of Revenue.

          (C)               State means the State of Illinois.

          36-3-16      TAX IMPOSED.

          (A)               A tax is 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 the County at the rate of one percent (1%) on the gross receipts from the sales made in the course of business.

          (B)               A tax is imposed upon all persons engaged, in the County, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the County as an incident to a sale of service at the rate of one percent (1%) of the selling price of such tangible personal property.

          (C)               The tax imposed by subsection (A) of this Section and the tax imposed by subsection (B) of this Section 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 which 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.

          (D)               The imposition of the tax imposed by subsection (A) of this Section and the tax imposed by subsection (B) of this Section is in accordance with the provisions of Section 5-1006.5 of the Counties Code (55 ILCS 5/5-1006.5).

          (E)               Revenue from the tax imposed by subsection (A) of this Section and from the tax imposed by subsection (B) of this Section shall be used exclusively for public facility purposes in the County in accordance with the provisions of Section 5-1006.5 of the Counties Code (55 ILCS 5/5-1006.5).

          36-3-17      ENFORCEMENT.  The taxes imposed by Chapter, and all civil penalties that may be assessed as an incident to such taxes, shall be collected and enforced by the Department pursuant to Section 5-1006.5 of the Counties Code (55 ILCS 5/5-1006.5).

          36-3-18      ORDINANCE FILED.  The Union County Clerk is hereby directed to file a certified copy of this Ordinance, and a certification that the Sales Tax Proposition was approved at the February 2, 2010 General Primary Election, with the Illinois Department of Revenue before the first (1st) day of April, 2010.

(Ord. No. 2010-7; 03-15-10) 

(55 ILCS 5;/5-1006.5)