A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the city in the business of making sales of service at the rate of one percent (1%) of the gross receipts received from such business, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-5 of the Illinois municipal code.
B. Monthly Report: Every serviceman required to account for municipal service occupation tax for the benefit of the city shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section 9 of the "service occupation tax act". (Ord. 67-2, 7-14-1967, eff. 8-1-1967; amd. 1997 Code)
C. Payment Of Tax: At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed. (Ord. 67-2, 7-14-1967, eff. 8-1-1967)
D. Farm Machinery And Equipment Exclusion: The farm machinery and equipment exclusion contained in section 3 of the "service occupation tax act", approved July 10, 1961, as amended, shall not apply to all persons engaged in the business of making sale of service within the city. (Ord. 80-5, 10-6-1980)