(A) Imposed. A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this municipality at the rate of 3% of the gross receipts from such sales made in the course of such business while this code is in effect, in accordance with the provisions of the Municipal Code § 8-11-1.
(B) Filing. Every such person engaged in such business in this municipality shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by “An Act in Relation to a Tax Upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption” § 3, approved June 28, 1933, as amended.
(C) Payment. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from the sales of tangible personal property during the preceding month.
(Prior Code, § 36-1-2)