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 sales made in the course of the retail business while §§ 95.01 and 95.02 are in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.
('69 Code, § 18-11)