A. Tax Imposed: A tax is hereby imposed on all persons engaged in the 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.
B. Report Required: Every supplier and serviceman required to account for municipal service occupation tax for the benefit of this municipality shall file, on or before the first day of each calendar month, the report to the state department of revenue required by section 9 of the "service occupation tax act", as amended 1 .
C. Payment Of Tax: At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed. (Ord. 430, 9-8-1969, eff. 10-1-1969)
Notes
| 1 | 2. 35 ILCS 115/1 et seq. |