§ 36.01  MUNICIPAL RETAILERS' OCCUPATION TAX.
   (A)   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 ordinance is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.
   (B)   Every such person engaged in such business in the city shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by Section Three of "An Act in Relation to a Tax upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption" approved June 28, 1933, as amended.
   (C)   At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.
   (D)   The full benefits of the Illinois Retail Occupation Tax Regulation 130.2075, is hereby extended to all contractors and developers who construct and develop public improvements, the ownership of which is required to be conveyed to the city, under the city subdivision ordinance or under the terms of any other ordinance or agreement.
('68 Code, § 33.01) (Ord. 69-4184, passed  - -  ; Am. Ord. 99-5003, passed 11-16-1999)