(A) Imposition; retailer’s occupation tax. A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the county at the rate of 1/4 of 1% of the gross receipts from such sales in accordance with 55 ILCS.
(B) Collection. The tax imposed and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue and said Department shall have full power to administer and enforce the provisions of the 55 ILCS and this section.
(C) Taxpayer’s report. Every person engaged in the business of selling tangible personal property at retail in the county shall file, on or before the last day of each calendar month, report to the Illinois Department of Revenue required by the provisions of 35 ILCS 505/6.
(D) Payment to Department revenue. At the time the report required by the preceding section is filed, there shall be paid to the Illinois Department of Revenue the amount of tax hereby imposed on account of receipts from sales of tangible personal property during the preceding month.
(E) Imposition; Service Occupations Tax Act. A tax is hereby imposed upon all persons engaged in the business of making sales in service in the county at the rate of 1/4 of 1% of the cost price of all tangible personal property transferred by such servicemen either in the form of tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service in accordance with 55 ILCS.
(F) Collection. The tax imposed hereby, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the state, and said Department shall have full power to administer and enforce the provisions of the County Supplemental Retailer’s Occupation Tax Act and this section.
(G) Taxpayer’s report. Every person engaged in the business of selling tangible personal property at retail in the county shall file, on or before the last day of each calendar month, report to the Illinois Department of Revenue required by the provisions of 35 ILCS 115/3.
(H) Payments to Department of Revenue. At the time the report required by division (G) is filed, there shall be paid to the Illinois Department of Revenue the amount of tax hereby imposed on account of the cost price to a sale of service during the preceding month.
(I) Imposition; use tax. A tax is hereby imposed upon the privilege of using the county any item of tangible personal property subject to this tax which is purchased outside of the state at retail from a retailer and which is titled or registered with any agency of this state’s government, at a rate of 1/4 of 1% of the selling price of such tangible personal property, as selling price is defined in the Use Tax Act.
(J) Collection. The tax imposed hereby, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue, and said Department shall have full power to administer and enforce the provisions of the County Supplementary Use Tax Act and this section.
(K) Payment. The tax hereby imposed must be paid, or an exemption determination must be obtained, from the Illinois Department of Revenue before the title or certificate of registration for the property may be issued. Such tax shall be collected and transmitted as approved in the County Supplementary Use Tax Act, 55 ILCS.
(Ord. 1986.07, passed 1-14-1986)