A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service at the rate of 1% of the cost price of all tangible personal property transferred by such serviceperson either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, pursuant to the provisions of the Municipal Service Occupation Tax Act, 65 ILCS 5/8-11-1.4.
(Prior Code, § 37.030) (Ord. 2108, passed 9-3-1969)