(A) A tax is imposed on all persons engaged in the village in the business of selling tangible personal property at retail at the rate of 1% of the gross receipts from the sales made in the course of the business in accordance with § 8-11-1 of the Illinois Municipal Code, being 65 ILCS, Act 5, §§ 8-11-1.
(B) Every retailer required to account for municipal retailers’ occupation tax for the benefit of 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 the Retailers’ Occupation Tax Act, being 35 ILCS, Act 120, §§ 3 et seq.
(C) At the time the report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
(1986 Code, § 3-1-3)