Each retailer whose place of business is within the incorporated limits of the city of Amboy, village of Ashton, city of Dixon, village of Franklin Grove, village of Paw Paw, unincorporated areas of the county of Lee, incorporated limits of the city of Rochelle, or unincorporated areas of the county of Ogle and who makes a sale of building materials to be incorporated into real estate located in the enterprise zone by remodeling, rehabilitation or new construction, may deduct receipts from such sales when calculating the tax imposed pursuant to the "Illinois retailers' occupation tax act"; provided, however, that such remodeling, rehabilitation or new construction is of the nature and scope for which a building permit is required and has been obtained. The incentive provided by this section shall commence the first day of the calendar month following the month in which the enterprise zone is designated and certified, and shall continue for the term of the enterprise zone. Such deduction shall be allowed only for building materials incorporated into commercial, industrial or manufacturing property located within the zone area within the incorporated limits of the city of Rochelle or within the unincorporated areas of the county of Ogle and for building materials incorporated into commercial, industrial, manufacturing or residential property located within the zone area within the incorporated limits of the city of Amboy, village of Ashton, city of Dixon, village of Franklin Grove, village of Paw Paw or unincorporated areas of the county of Lee. (Ord., 10-16-2001)