Village of Coal City, IL Article III Municipal Retailers' Occupation Tax

§ 36-30 Imposition; rate.

A tax is imposed upon all persons engaged in the business of selling tangible personal property at retail in this Village at the rate of 1% of the gross receipts from such sales made in the course of the business while this article is in effect, in accordance with the provisions of state law.[1]

[1] Editor's Note: See 65 ILCS 5/8-11-1.

§ 36-31 Required reports.

Every person engaged in the business of selling tangible personal property at retail in the Village shall file all reports as required by ILCS Ch. 35, Act 120, § 3, with the State Department of Revenue.

§ 36-32 Payment of tax.

At the time the report is filed there shall be paid 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.

§ 36-33 Copy of article to state.

The Village Clerk is directed to transmit to the state Department of Revenue a certified copy of §§ 36-30 through 36-34, not later than 30 days after the passage of this article.

§ 36-34 Effective date.

Sections 36-30 through 36-34 were published as provided in ILCS Ch. 65, Act 5, § 1-2-4, and became effective June 30, 1984.