A tax is imposed on all persons engaged, in the unincorporated area of the county, in the business of making sales of service at the rate of 1% of the cost price of all tangible personal property transferred by the servicepeople either in the form of tangible person property or in the form of real estate as an incident to a sale of service in accordance with § 25.05-2 of an Act to Revise the Law in Relation to Counties, effective 10-1-1969.
(Prior Code, § 36.06) (Motion carried 9-9-1969)