(A) Tax imposed. A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the city at the rate of 1% of the gross receipts from sales made in the course of the business in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.
(1986 Code, § 19-16)
(B) Monthly report. Every person engaged in a business subject to this section shall file, on or before the last day of each calendar month, the report to the State Department of Revenue required by ILCS Ch. 35, Act 120, § 3.
(1986 Code, § 19-17)
(C) Payment. At the time the report required by division (B) above 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.
(1986 Code, § 19-18)
Statutory reference:
Similar provisions, see ILCS Ch. 35, Act 120, § 1