§ 33.02 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 1% of the gross receipts from the sales made in the course of this business while this section is in effect, in accordance with the provisions of § 8-11-1 of the Illinois Municipal Code.
   (B)   Every person engaged in that business in the village 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 of Consumption,” approved June 28, 1933, 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 not later than five days after the effective date of this section.
   (E)   This section shall be published within ten days of its enactment as provided in § 1-2-4 of the Illinois Municipal Code and shall be effective from and after October 1, 1969.
(Ord. 293, passed 9-8-1969)