§ 35.002 SERVICE OCCUPATION TAX IMPOSED.
   A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of services at the rate of 1.5% of the selling price of all tangible personal property transferred by such service person 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 ILCS Ch. 65, Act 5, § 8-11-5.
(Ord. 03-18, passed 5-14-03; Am. Ord. 06-28, passed 3-8-06; Am. Ord. 06-48, passed 4-12-06)