A. Tax Imposed: A tax is imposed on all persons engaged in this village in the business of making sales of service at the rate of one percent (1%) of the cost price of all tangible personal property transferred by these servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, in accordance with the provisions of section 8-11-5 of the Illinois municipal code 1 . (1976 Code § 115.005)
B. Report Filed: Every supplier or serviceman required to account for municipal service occupation tax for the benefit of this village shall file, on or before the last day of each calendar month, the report to the Illinois department of revenue required by section 9 of the service occupation tax act, approved July 10, 1961, as amended 2 . (1976 Code § 115.006)
C. Payment Of Tax: At the time the report is filed, there shall be paid to the Illinois department of revenue the amount of tax imposed. (1976 Code § 115.007)
Notes
| 1 | 3. 65 ILCS 5/8-11-5. |
| 2 | 1. 35 ILCS 115/1 et seq. |