A tax is hereby 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 such sales made in the course of such business while this section is in effect, in accordance with the provisions of Section 8 of the Illinois Municipal Code.
('72 Code, § 34.01(a))
Statutory reference:
For provisions concerning Home Rule Municipal Retailers' Occupation Tax Act, see ILCS Ch. 65, Act 5, § 8-11-1
For definitions of terms used in this subchapter, see ILCS Ch. 35, Act 120, § 1