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A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the Village in the business of making sales or services at the rate of one percent (1%) of the cost price of all tangible personal property transferred by such serviceman either 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. (1992 Code)
B. Report: Every supplier or serviceman required to account for the Municipal service occupation tax for the benefit of the Village shall file on before the twentieth day of each calendar month, the report to the State Department of Revenue required by section nine of the Service Occupation Tax Act 1 , approved July 10, 1961, as amended. (1992 Code; amd. 2000 Code)
C. Payment Of Tax: At the time the report required above is filed, there shall be paid to the State Department of Revenue the amount of the tax hereby imposed. (1992 Code)
1. 35 ILCS 115/9.