A. Tax Imposed: A tax is hereby imposed upon all persons engaged in this village in the business of making sales of service at the rate of one percent (1%) of the cost price of all tangible personal property transferred by said servicemen 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 section 8-11-5 of the Illinois municipal code 1 . (Ord. O-29-69, 8-11-1969)
B. Exclusions: The exclusion contained in section 2 (e) of the service occupation tax act approved July 10, 1961, as amended 2 , shall not apply to property within the village. (Ord. O-6-79, 6-11-1979)
C. Reports And Payments: Every person subject to the tax herein imposed shall file proper reports to the state of Illinois department of revenue as required by law, and at the time such report is filed shall pay to the state department of revenue the amount of tax hereby imposed. (Village Code § 22-3)
3-2-3: AUTOMOBILE RENTING USE TAX:
A. Tax Imposed: A tax is hereby imposed upon the privilege of using in this village an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of this state's government in this village at the rate of one percent (1%) of the rental price of such automobile while this section is in effect, in accordance with the provisions of section 8-11-8 of the Illinois municipal code 3 .
B. Collections: The tax provided for in this section shall be collected from the persons whose Illinois address for titling or registration purposes is given as being in the village.
C. Payment: The tax imposed by this section shall be paid to the Illinois department of revenue. (Ord. O-2-82, 1-11-1982)
Notes
| 1 | 3. 65 ILCS 5/8-11-5. |
| 2 | 4. 35 ILCS 115/1. |
| 3 | 1. 65 ILCS 5/8-11-8. |