§ 78-11. Records of sales; collection of taxes.  


Latest version.
  • Each transient merchant not exempt from remitting taxes on sales shall, if requested by the city clerk, certify under oath to the city clerk the total amount of sales in the city and send a copy of the merchant's report of sales to the state under the Retailers Occupation Tax Act, 35 ILCS 120/1 et seq. Such information shall be delivered to the city clerk within 28 days after any request. The city clerk shall be entitled to examine the records of such merchant in order to verify the proper collection of such taxes.

(Ord. No. 3576, § III-14, 12-7-1998)