(A) Imposition; statutory authority. A tax is 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 65 ILCS 5/8-11-1.
(1978 Code, § 3.08.010)
(B) Monthly report filing required; statutory authority. 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 35 ILCS 120/3.
(1978 Code, § 3.08.020)
(C) Tax payment required. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax imposed on account of the receipts from sales of tangible personal property during the preceding month.
(1978 Code, § 3.08.030)
(Ord. 402, passed - -1969)
Statutory references:
Authorizing a municipal retailers’ occupation tax, see 65 ILCS 5/8-11-1