(A) A tax is hereby 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 this section is in effect, in accordance with the provisions of Home Rule Municipal Retailers’ Occupation Tax Act, 65 ILCS 5/8-11-1.
(B) Every person engaged in such business in the village shall file the report required by § 3 of the Retailers' Occupation Tax Act, 35 ILCS 120/3, by the deadline set by that section.
(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.
(1977 Code, § 3-6-2) (Ord. 69-2, passed 8-11-1969)