For the purpose of raising revenue, there is levied an occupation tax upon each and every occupation and business carried on within the corporate limits of the village, as hereinafter specified and enumerated; every person, firm, association or corporation, except for non-profit, religious, charitable, civic or fraternal groups or organizations, including American Legion, Rotary Club, churches and lodges, carrying on any business herein specified within the limits of the village shall pay to the Village Treasurer annually or otherwise, as the case may be, the sum hereinafter named as a tax upon the occupation and business. All money so collected shall be forthwith turned over to the Village Treasurer, and the money shall be and remain under the control of the Chairperson and Board of Trustees for such use and purpose as other moneys belonging to the General Fund, except that the Village Clerk shall pay over the proceeds of the occupation tax on fire insurance corporations, companies, and associations to the Village Treasurer who shall credit them to the special occupation tax fund for benefit of the volunteer fire department.
(1979 Code, Ch. 11, § 1)