§ 111.04  RECOVERY OF SALES TAX ON BUILDING MATERIALS.
   (A)   In accordance with the terms of the State Enterprise Zone Act (P.A. 82-1019), the County Board hereby authorizes any retailer operating within the unincorporated county to recover the local sales tax paid to the State Department of Revenue on sales of building materials which will be incorporated into real estate in the Des Plaines River Valley enterprise zone, providing that the retailer must unconditionally refund the tax to the purchaser or provide documentation to show that the retailer bore the burden of the tax.
   (B)   The State Department of Revenue is hereby authorized to notify each retailer of building materials within the City of Joliet, City of Lockport, Village of Rockdale and unincorporated county locations of this tax credit or refund.
(1980 Code, § 111.04)  (Ord. 84-16, adopted 2-16-1984)