(A) A tax is hereby imposed upon all persons engaged in the business of making sales of service within the village at the rate of 1% of the cost price of all tangible personal property excluding farm machinery and equipment, while this section is in effect in accordance with the provisions of 65 ILCS 5/8-11-5.
(B) Every serviceperson required to account for municipal service occupation tax for the benefit of the 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 35 ILCS 115/9.
(C) At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
(Ord. passed 9-21-1982)