§ 20-16. Imposed.  


Latest version.
  • A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this city at the rate of one (1) percent of the gross receipts from such sales.

(Ord. of 8-5-69, § 1)

State law reference

Municipal Retailers' Occupation Tax Act, 65 ILCS 5/8-11-1.