Code of Ordinances

of Union County, Illinois.

Ordinance Chapter: Division VII - Retailer's Occupation Tax

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)

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).

(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).

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.