§ 111.02  RETAILERS’ OCCUPATION TAX.
   (A)   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 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 of the State Municipal Code.
   (B)   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 § 3 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.
   (C)   At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.
   (D)   The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after the effective date of this section.
   (E)   This section shall be published within ten days of its enactment as provided in 65 ILCS 5/1-2-4 of the State Municipal Code and shall be effective from and after October 1, 1969.
   (F)   The exclusion contained in § 2(d) of the Retailers’ Occupation Tax Act approved June 28, 1933, as amended, shall not apply to property within the village.
   (G)   Exclusion a-1 contained in § 2 of the Retailers’ Occupation Tax Act approved June 28, 1933, as amended, shall not apply to persons engaged in the business of selling tangible personal property at retail within the village.
(Ord. 374, passed 7-31-1969; Ord. 522, passed 12-21-1978; Ord. 552, passed 10-2-1980)