§ 111.02 MUNICIPAL RETAILERS OCCUPATION TAX.
   (A)   A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this village at the rate of 3/4 of 1% of the gross receipts from the sales made in the course of the business while this section is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.
   (B)   Every person engaged in the business of selling tangible personal property at retail in the village shall file all reports as required by ILCS Ch. 35, Act 120, § 3, as amended.
   (C)   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.
   (D)   The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section no later than 5 days after the effective date of this section.
   (E)   This section shall be published within 10 days of its enactment as provided in ILCS Ch. 65, Act 5, § 1-2-4, and shall be effective from and after the first day of the calendar month next following the expiration of the 10-day publication period.
   (F)   This section shall take effect on 8-1-1967.
(Ord. passed 7-16-1967)