(A) Tax imposed. Pursuant to the referendum approved on November 7, 2006, a tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than those items of tangible personal property which are exempt from said tax pursuant to ILCS Ch. 65, Act 5, § 8-11-1.3, at retail in this village at the rate of one- half of one percent (0.50%) of the gross receipts from such business while this section is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.3.
(B) Collection of tax. The taxes hereby imposed, and all civil penalties that may be assessed as incident thereto, shall be collected and enforced by the Illinois Department of Revenue in accordance with ILCS Ch. 65, Act 5, § 8-11-1.3.
(C) Use of taxes. Pursuant to the referendum referenced in division (A) of this section, the taxes collected pursuant to this section shall be used solely for public infrastructure as defined by ILCS Ch. 65, Act 5, § 8-11-1.2(a).
(Ord. 2006-51, passed 11-20-06)