In addition to any tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of sections 2, 3, and 7 of this Act. The rate of tax authorized by this section may not exceed one percent on the gross receipts of all sales of tangible personal property and services that are taxable pursuant to chapter 10-45 in the municipality. The tax must conform in all respects to the state tax, with the exception of the tax rate.