(A) Imposed. A tax is 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 such sales made in the course of such business while the ordinance codified in this subchapter is in effect, in accordance with the provisions of 65 ILCS 5/8-11-1.
(Prior Code, § 3.04.010)
(B) Filing of report. Every person engaged in a business regulated by division (A) above 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 35 ILCS 120/3.
(Prior Code, § 3.04.020)
(C) Payment. At the time the report is provided for in division (B) above is filed, there shall be paid to the State Department of Revenue the amount of tax imposed by this chapter on account of the receipts from sales of tangible personal property during the preceding month.
(Prior Code, § 3.04.030)