(A) A tax is hereby imposed upon all persons engaged in this municipality in the business of marina sales of service at the rate of 1% of the cost price of all tangible personal property transferred by the servicepersons either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, in accordance with the provisions of § 8-11-5 of the Illinois Municipal Code.
(B) Every supplier or serviceperson required to account for municipal service occupation tax for the benefit of this municipality shall file, on or before the last day of each calendar month, the report to the State Department of Revenue required by § 9 of the Service Occupation Tax Act, being ILCS Ch. 35, Act 120, §§ 1 et seq., approved July 10, 1961, as amended.
(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 not later than five days after the effective date of this section.
(Ord. 294, passed 9-8-1969)