(A) Imposition of tax.
(1) A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of the state’s government, at retail, in the city at the rate of 3/4% of the gross receipts from such sales made in the course of such business while this code is in effect; and a tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of 3/4% of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service.
(2) The imposition of these home rule taxes are in accordance with the provisions of 65 ILCS 5/8-11-1 and 5/8-11-5.
(1960 Code, § 43-2-1)
(B) Administration. The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the state. The Department of Revenue shall have full power to administer and enforce the provisions of this code.
(1960 Code, § 43-2-2)
(Ord. 4740, passed 5-21-1990; Ord. 7524, passed 9-19-2011; Ord. 7704, passed 8-19-2013; Ord. 8102-2017, passed 9-18-2017)