§ 106-120. Home Rule Municipal Service Occupation Tax—Imposed.

A tax is hereby imposed upon all persons engaged in the City of Edwardsville in the business of making sales of service, at the rate of one-quarter of one percent (0.25%) of the selling price of all tangible personal property transferred by such serviceman, either in the form of tangible personal property or real estate, as an incident to a sale of service. Such "Home Rule municipal service occupation tax" shall not be applicable to sales of food for human consumption which 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 nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. The imposition of this home rule tax is pursuant to the provisions of Section 8-11-5 of the Illinois Municipal Code (65 ILCS 5/8-11-5, as amended).

(Ord. No. 5931A-3-14, § 3, 3-27-2014)