A. Imposed; Rate. A tax is imposed upon all persons engaged in the Village in the business of selling tangible personal property at retail, at the rate of one percent of the gross receipts from such sales made in the course of such business in accordance with the provisions of 65 ILCS 5/8-11-1.
B. Report to be Filed by Retailers. Every such person engaged in the business of selling tangible personal property in the Village shall file with the State Department of Revenue on or before the last day of each calendar month the report required by Section 3 of "An Act in Relation to a Tax Upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption" approved June 28, 1933, as amended.
C. Time of Payment. At the time the report required by this section is filed, the person filing such report shall pay 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.
(Prior code § 33.01)