(A) A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the Village, at the rate of 1% of the gross receipts from the sales made in the course of the business, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.
(B) Every person engaged in the business of selling tangible personal property at retail in the Village shall file, on or before the fifteenth day of each calendar month, a report to the State Department of Revenue as required by state statute, and shall file a duplicate of this report with the Village Clerk.
(C) At the time the report required by division (B) of this section is filed, there shall be paid to the State Department of Revenue the amount of tax imposed by the Village on account of the receipts from sales of tangible personal property during the preceding month.
(D) The exclusion contained in the Retailers Occupation Tax Act, approved on June 28, 1933, as amended, shall not apply to property within the Village.
(Prior Code, § 7-111) (Ord. 1978-8, passed 1-4-1979)