A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this city at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-1.
B. Report: Every such person engaged in such business in the city shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section three 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.
C. Tax Paid: At the time such 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.
D. Exclusion: The exclusion contained in section 2(d) of the retailers' occupation tax act, approved June 28, 1933, as amended, shall not apply to property within the city of Des Plaines. (Ord. M-19-13, 10-7-2013)