A. Tax Imposed 1 : A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than those items of tangible personal property which are exempt from said tax pursuant to 65 Illinois Compiled Statutes 5/8-11-1, at retail in this village at the rate of 1.25 percent 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 Illinois Compiled Statutes 5/8-11-1.
B. Collection Of Tax: The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois department of revenue in accordance with 65 Illinois Compiled Statutes 5/8-11-1.
(1951 Code 7-16; Ords. 134, 68-9-19, 69-19-54, 97-21-85, 11-28-69, 12-06-20, 21-02-16)
Notes
| 1 | 1. This subsection shall be effective July 1, 2012. |