Code of Ordinances

of Union County, Illinois.

Ordinance Chapter: Division VI - Public Safety Sales Tax

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)

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)).