(A) A county supplementary retailers’ occupation tax at a rate of 0.25% is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail within this county.
(B) The persons in administering and accounting for the tax are subject to the same rights, remedies, privileges, immunities, powers and duties, and the same conditions, restrictions, limitations, penalties, and definitions of terms, and the same mode of procedures as found in the Retailers’ Occupation Tax Act, being 35 ILCS 120/1 et seq., as are now or hereafter amended.
(C) This section shall be in full force and effect on July 1, 1986.
(Ord. O-11-2-86, passed 2-11-1986)