(A) Imposed; rate. A tax shall be imposed upon all persons engaged in the business of selling tangible personal property at retail in this city at the rate of 1% of the gross receipts from those sales made in the course of that business while this section is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.
(1983 Code, § 20-19) (Ord. 2289, passed 9-4-1980; Am. Ord. 2426, passed 1-10-1985)
(B) Reports.
(1) Every person subject to taxation under this section engaged in business subject to taxation under this section in the city shall file all reports to the State Department of Revenue as required by ILCS Ch. 35, Act 120, § 3, An Act in Relation to a Tax Upon Persons Engaged in the Business Of Selling Tangible Personal Property to Purchasers for Use or Consumption, approved June 28, 1933, as amended.
(2) At the time the 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 sales of tangible personal property during the preceding month.
(1983 Code, § 20-20) Penalty, see § 39.99