(A) 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 2% 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 ILCS Ch. 65, Act 5, § 8-11-1 and § 8-11-5.
(B) The exclusion contained in Section 2(d) of the “Retailers Occupation Tax Act,” as amended, shall not apply to property within the city.
(`79 Code, § 116.005) (Ord. 550, passed 9-6-55; Am. Ord. 604, passed 8-7-61; Am. Ord. 683, passed 7-17-67; Am. Ord. 711, passed 7-21-69; Am. Ord. 871, passed 12-18-78; Am. Ord. 23-035, passed 11-1-23)