A. Tax Imposed: A tax is imposed on all persons engaged in the business of selling tangible personal property at retail in this village at the rate of one percent (1%) of the gross receipts from these sales made in the course of such business while this section is in effect, in accordance with the provisions of section 8-11-1 of the Illinois municipal code 1 . (1976 Code § 115.001)
B. Report Filed: Every person engaged in such business in the village shall file, on or before the last day of each calendar month, the report to the Illinois department of revenue required by section 3 of "an act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption", approved June 28, 1933, as amended 2 . (1976 Code § 115.002)
C. Payment Of Tax: At the time the report is filed, there shall be paid to the Illinois department of revenue the amount of tax imposed on account of the receipts from sales of tangible personal property during the preceding month. (1976 Code § 115.003)
Notes
| 1 | 1. 65 ILCS 5/8-11-1. |
| 2 | 2. 35 ILCS 120/1 et seq. |