[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.