(A) Tax imposed; rate. A tax is imposed upon all persons engaged in the business of selling tangible personal property at retail in the city at the rate of 1% of the gross receipts from such sales made in the course of such business while the ordinance codified in this chapter is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.
(‘82 Code, § 3.12.010)
(B) Report filing. Every person engaged in the business of selling tangible personal property at retail in the city shall file all reports as required by ILCS Ch. 35, Act 120, § 3 to the State Department of Revenue.
(‘82 Code, § 3.12.020)
(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 imposed on account of the receipts from sales of tangible personal property during the preceding month.
(‘82 Code, § 3.12.030)
(D) Transmittal of enacting ordinance to State Department of Revenue. The City Clerk is directed to transmit to the State Department of Revenue a certified copy of the ordinance codified in this chapter not later than five days after its effective date.
(‘82 Code, § 3.12.040)
(Ord. 632, passed - -69)