(a) A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the City at the rate of one percent of the gross receipts from such sales made in the course of such business.
(b) The exclusion contained in Section 2, first paragraph of (d), of the Retailer's Occupation Tax Act, approved June 28, 1933, as amended, shall not apply to the property in the City.
(Ord. 79-3-1. Passed 3-7-79.)