A tax is 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 property transferred by the service people either in the form of tangible personal property or in the form of real estate as an incident to the sale of service in accordance with the provisions of ILCS Ch. 65, Act 5.
(1986 Code, § 3.04.010) (Ord. 907, passed 8-5-1969)