(A) A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail within the village at the rate of ½% of the gross receipts from such sales made in the course of such business, subject to and in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.3.
(B) The tax hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue. The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(Ord. 1256-05, passed 5-3-05)