City of El Paso, IL
Woodford County
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[Adopted 1969 by Ord. No. 431 (Ch. 3.12 of the 1979 Code)]
[Amended 2-6-2017 by Ord. No. 994]
A tax is imposed upon all persons engaged in the business of selling tangible personal property at retail, other than an item of tangible personal property which is titled and registered by an agency of state government, in this City at the rate of 1% of the gross receipts from such sales made in the course of such business while this article is in effect, in accordance with the provisions of Section 8-11-1.3 of the Illinois Municipal Code (65 ILCS 5/8-11-1.3).
Every person engaged in such business in the City shall file, on or before the last day of each calendar month, the report to the State Department of Revenue 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.[1]
Editor's Note: Original § 3.12.030 of the 1979 Code, Payment upon filing of report, which immediately followed this section, was repealed 2-6-2017 by Ord. No. 994.