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effective date of this amendatory Act of the 104th General Assembly, the Board may, by ordinance, increase the tax rate to not more than 1.5% of the gross receipts from sales of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic liquor taxable under Section 8-1 of the Liquor Control Act of 1934 beverages, food consisting of or infused with adult use cannabis, soft drinks, candy, and food that has been prepared for immediate consumption) and tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act, and 1.25% of the gross receipts from other taxable sales made in the course of that business. The Board shall take such a vote on whether to increase the tax rate no later than 60 days after the effective date of this Act. In DuPage, Kane, Lake, McHenry, and Will counties, unless the tax rate is increased by the Board by an ordinance as approved by this Section, the tax rate shall be 0.75% of the gross receipts from all taxable sales made in the course of that business, including sales of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic liquor taxable under Section 8-1 of the Liquor Control Act of 1934 beverages, food consisting of or infused with adult use cannabis, soft drinks, candy, and food that has been prepared for immediate consumption). In DuPage, Kane, Lake, McHenry, and Will counties, on and after the effective date of this amendatory Act of the 104th General Assembly, the Board may, by ordinance, increase the tax rate SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468