§ 23-16. Imposed; exemptions for certain personal property; certain state exemptions not to apply.
(a)
A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this city at the rate of one (1) percent of the gross receipts from such sales made in the course of such business while this article is in effect.
(b)
The sale of the following items of personal property shall, from and after the effective date of this ordinance [Ordinance No. 10-88], be exempt from the one percent Municipal Retailers Occupation Tax:
(1)
The proceeds from the sale of farm machinery and equipment, both new and used, and including that manufactured on special order, certified by the purchaser to be used primarily for production agriculture, including any individual replacement part for such machinery and equipment and including in this exemption such machinery and equipment purchased for lease (chapter 120 section 441(a-1) Illinois Revised Statutes 1985, as amended).
(2)
The proceeds from the sale of machinery and equipment which shall be used by the purchaser or a lessee of the purchaser primarily in the process of manufacturing or assembling tangible personal property for wholesale or retail sale or lease, whether such sale or lease is made directly by the manufacturer or by some other person, whether the material is used in the process or owned by the manufacturer or some other person, or whether such sale or lease is made apart from, or as an incident to, the seller's engaging in the service occupation of producing machines, tools, dies, jigs, patterns, gauges or other similar items of no commercial value on special order for a particular purchaser (chapter 120 section 441(d) Illinois Revised Statutes 1985, as amended).
(c)
The exclusion contained in section 2(d) of the "Retailers Occupation Tax Act" approved June 28, 1933, as amended, (Illinois Revised Statutes, chapter 120, section 441(d)) shall not apply to property within the city.
(Ord. No. 614, §§ I, VII, VIII, 9-2-69; Ord. No. 59-78, § I, 12-19-78; Ord. No. 24-81, § I, 6-2-81; Ord. No. 10-88, §§ 1, 2, 3-15-88)
Editor's note
Section 1 of Ord. No. 10-88, adopted Mar. 15, 1988, repealed Ord. No. 24-81, passed June 2, 1981, which adopted Exclusion a-1 of § 2 of the Retailer's Occupation Tax Act, and which was formerly codified as paragraph (b) to this section. Section 2 of said Ord. No. 10-88 has been codified herein as a new paragraph (b) at the discretion of the editor.