A. Tax Imposed: 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 gross receipts from such sales of services made in the course of business in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-5.
B. Report Required: Every such person engaged in such business in the village shall file, on or before the last day of each calendar month, the report to the state department of revenue required by the service occupation tax act.
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 on account of the receipts, by the person filing such report, from the sales of services during the preceding month.
D. Collection And Enforcement: The tax imposed herein and all civil penalties arising therefrom that may be assessed as an incident of the tax shall be collected and enforced by the state department of revenue. The department of revenue shall proceed to administer and enforce this section as of January 1, 2001.
E. Statute Provisions Apply: All of the other terms, conditions and requirements for the collection, enforcement, imposition of penalties and exemptions and/or rebates and refunds shall be according to the terms and conditions of 65 Illinois Compiled Statutes 5/8-11-5. (Ord. 00-31, 7-25-2000)