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Rochester Overview
Rochester, IL Code of Ordinance
ROCHESTER, ILLINOIS CODE OF ORDINANCES
VILLAGE OFFICIALS
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
PARALLEL REFERENCES
§ 38.065 TAX IMPOSED.
   A tax is imposed on all persons engaged in the following occupations or privileges: persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within village and not for resale, at the rate of 5% of the gross receipts therefrom.
(2009 Code, § 36-4-1)

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