(A) Tax imposed. A tax is imposed upon all persons engaged in the business of selling tangible personal property at retail in this village at the rate of 1% of the gross receipts from such sales made in the course of such business while this section is in effect, in accordance with the provisions of 65 ILCS 5/8-11-1.
(B) Filing dates and requirements. Every such person engaged in such business in the village shall file all reports as required by 35 ILCS 120/3, as amended.
(C) Method of payment. At the time such report is filed, there shall be paid, to the State Department of Revenue, the amount of tax imposed on account of the receipts from sales of tangible personal property during the preceding month.
(Prior Code, § 36.20)