3-2-1: TAX IMPOSED:
A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the village at the rate of 0.0625 percent of the gross receipts from such sales made in the course of such business while this chapter is in effect, in accordance with the provisions of section 8-11-1 of the Illinois municipal code. (1981 Code § 11-1)