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(A) Tax imposed. A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail at the rate of 1% of the gross receipts from the sales made in the course of the business, in accordance with the provisions of state statutes.
(B) Report required. Every person engaged in the business shall file, on or before the fifteenth day of each calendar month, the report to the State Department of Revenue required by § 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 6-28-1933, being ILCS Ch. 35, Act 120, as amended, and shall file a duplicate of the report with the Clerk.
(C) Payment of tax. At the time the report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.
(Prior Code, § 3-2-1)