Pursuant to Section 8-11-6(b) of the Illinois Municipal Code, as amended, a tax is imposed on all persons engaged in the business of selling soft drinks other than fountain soft drinks at retail in the city. The rate of the tax shall be three percent of the gross receipts from sales of soft drinks other than fountain soft drinks made in the course of such business.
(Added Coun. J. 12-15-93, p. 43839)