A tax is hereby imposed upon all persons engaged in the 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 said 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.
Every supplier or serviceman required to account for municipal service occupation tax for the benefit of the village shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section nine of the service occupation tax act, approved July 10, 1961, as amended 1 .
At the time such report is filed, there shall be paid to the state department of revenue an amount of tax hereby imposed. (1976 Code § 33.02)
The exclusion contained in section 2(e) of the service occupation tax act, approved July 10, 1961, as amended, relating to manufacturing machinery and equipment therein shall not apply to such property within the village, and such property shall remain subject to any municipal service occupation tax act hereinafter levied by this village. (Ord. 27-79, 11-1-1979)
Notes
| 1 | 1. 35 ILCS 115/1 et seq. |