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(A) A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the 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 § 8-11-1 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-1).
(B) Every person engaged in the business of selling tangible personal property at retail in the city shall file all reports as required by ILCS Ch. 35, Act 120, § 3, to the State Department of Revenue.
(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.
(1999 Code, § 35.01) (Ord. 618, passed 9-2-1969) Penalty, see § 35.999