[Adopted as Title 3, Ch. 3.12, of the 1980 Code]
A tax is imposed upon all persons engaged in this municipality
in the business of selling tangible personal property at retail at
the rate of 3/4 of 1% of the total amount of receipts received by
him from sales of tangible personal property and from services furnished
by him in accordance with Section 8-11-1 of the Illinois Municipal
Code (65 ILCS 5/8-11-1).
A tax is imposed upon all persons engaged in this municipality
in the business of making sales of service at the rate of 3/4 of 1%
of the gross receipts from any such business in accordance with the
provisions of Section 8-11-5 of the Illinois Municipal Code (65 ILCS
5/8-11-5).
Every person engaged in the business of selling personal tangible property at retail required to account for the retailers' occupation tax for the benefit of this municipality, and every supplier or serviceman required to account for the municipal service occupation tax for the benefit of this municipality, pursuant to §§ 248-3 and 248-4, 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 the Retailers' Occupation Tax Act (35 ILCS 120/3) and Section 9 of the Service Occupation Tax Act (35 ILCS 115/9), as amended.
At the time the reports required by § 248-5 are filed, there shall be paid to the State Department of Revenue the amount of tax imposed by this article.
