(A) A tax is imposed on all persons engaged in the unincorporated area of the county in the business of selling tangible personal property at retail, at the rate of 1% of the gross receipts from these sales when made in the course of business in accordance with § 25.05-2 of An Act to Revise the Law in Relation to Counties.
(B) Every person engaged in this business in the county, except in a municipality, shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by state statute.
(C) At the time the report is filed, there shall be paid to the State Department of Revenue the amount of tax imposed under division (A), based on the receipts from sales or tangible personal property during the preceding month.
(1980 Code, § 111.02)
(D) A county supplementary retailers’ occupation tax at a rate of one-fourth of 1% is imposed upon all persons engaged in the business of selling tangible personal property at retail within the county.
(E) Persons administering and accounting for the tax are subject to the same rights, remedies, privileges, immunities, powers and duties, and the same conditions, restrictions, limitations, penalties and definitions of terms, and the same mode of procedures as found in the Retailers’ Occupation Tax Act as are now or hereafter amended.
(1980 Code, § 111.02) (Am. 1959, p. 315; 1965 pp. 350—351, adopted 7-19-1967; 1969 p. 532, adopted 8- -1969) (Sup. Rec. Bk. 232, p. 320) (Res. 87-22, adopted 3-19-1987)
Statutory reference:
Retailers occupation tax, county, see ILCS Ch. 55, Act 5, § 5-1006