A. Tax Levied: A tax is hereby levied upon all persons engaged in the village in the business of making sales of service the tax known as the municipal service occupation tax at the rate of one percent (1%) of the cost price of all tangible personal property transferred by such persons either in the form of tangible personal property or in the form of real estate as an incident to a sale of service.
B. Report Required: Every person subject to the tax levied by subsection A of this section shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section nine of the "service occupation tax act", approved July 10, 1961, as amended 1 .
C. Payment Of Tax: At the time the report required by subsection B of this section is filed, every person subject to the tax levied by subsection A of this section shall pay to the state department of revenue the amount of tax imposed by subsection A of this section. (Ord. 80-18, 11-18-1980)
Notes
| 1 | 1. 35 ILCS 115/1 et seq. |