TITLE XII
RETAILERS' OCCUPATION TAX
CHAPTER 1
RETAILERS' OCCUPATION TAX
SECTION:
12-1-1: Tax Imposed
12-1-2: Report to be Filed
12-1-3: Payment of Tax
12-1-1: TAX IMPOSED:
A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this Village at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business while this Chapter is in effect, in accordance with the provisions of Section 8-11-1 of the Illinois Municipal Code.
12-1-2: REPORT TO BE FILED:
Every such person engaged in such business in the Village shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by Section Three of "An Act in Relation to a Tax upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption", approved June 28, 1933, as amended.
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