A. Tax Imposed: A tax is imposed upon all persons engaged in the business of selling tangible personal property, other than those items of tangible personal property which are exempt from said tax pursuant to 65 Illinois Compiled Statutes 5/8-11-1.3, as amended, at retail in the village at the rate of one percent (1%) of the gross receipts from such business while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-1.3, as amended.
B. Collection Of Tax: The tax imposed pursuant to this section, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois department of revenue in accordance with 65 Illinois Compiled Statutes 5/8-11-1.3, as amended. (Ord. O2011-01, 3-4-2011)