[Adopted 2-11-1986 by Ord. No. 86-83 (Ch. 17, Art. IV, of
the 1977 Code)]
[Amended 8-10-1993 by Ord. No. 93-08-195]
A.
A County supplementary retailer's occupation tax at a rate of 1/4
of 1% is hereby imposed upon all persons engaged in the business of
selling tangible personal property at retail within the County of
Stephenson.
B.
Such persons, in 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,
unless otherwise noted or excepted in 35 ILCS 120/1 et seq.
