A tax is hereby imposed in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-2 upon persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the municipality and not for resale, at a rate of three percent of the gross receipts therefrom, effective January 1, 1992.
('71 Code, § 4-30-1) (Am. Ord. 3152, passed 4-21-98)