(A) A tax is hereby imposed on all persons engaged in the village in the business of selling tangible personal property at retail at the rate of 1% of the gross receipts from such sales made in the course of such business in accordance with § 8-11-1 of the Illinois Municipal Code (65 ILCS 5/).
(B) Every person engaged in selling tangible personal property at retail is required to account for municipal occupational tax for the benefit of this municipality shall file, on or before the last day of each calendar month, a report to the State Department of Revenue required by § 9 of the Retailers Occupational Tax Act, being 35 ILCS 120/9.
(C) At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
(D) This subchapter shall be published within ten days of its enactment as provided in § 1-2-4 of the Illinois Municipal Code (65 ILCS 5/) and shall be effective from and after the first day of the calendar month next following the expiration of the ten-day publication period.
(E) This subchapter shall take effect on November 1, 1969.
(Ord. passed 10-6-1969)