§ 111.03 MUNICIPAL SERVICE OCCUPATION TAX.
   (A)   A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service at the rate of 3/4 of 1% of the gross receipts from any such business in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-5.
   (B)   Every person required to account for municipal service occupation tax for the benefit of this municipality shall file all reports to the State Department of Revenue required by ILCS Ch. 35, Act 115, § 9, the Service Occupation Tax Act.
   (C)   At the time the report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
   (D)   The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section no later than 5 days after the effective date of this section.
   (E)   This section shall be published within 10 days of its enactment as provided in ILCS Ch. 65, Act 5, § 1-2-4, and shall be effective from and after the first day of the calendar month next following the expiration of the 10-day publication period.
   (F)   This section shall take effect on 9-1-1967.
(Ord. passed 4-20-1967)