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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 in this village at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business, in accordance with the provisions of section 8-11-1 of the Illinois municipal code.
B. Report Required: Every retailer required to account for municipal retailers' occupation tax for the benefit of this municipality 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 1 .
C. Payment Of Tax: At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed. (Ord. 429, 9-8-1969, eff. 10-1-1969)
1. 35 ILCS 120/1 et seq.