3.20.010 Imposed-Rate.  
   A tax is imposed upon all persons engaged in the business of selling tangible personal property at retail in this city at the rate of one 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.
(Ord. 402-B § 1, 1969).