(A) A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service at the rate of 1% of the gross receipts received by such a serviceman transferring tangible personal property, 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 the Service Occupation Tax Act, being 5 ILCS 115.
(B) Every supplier or serviceperson required to account for municipal service occupation tax for the benefit of this municipality shall file the report to the state’s 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’s Department of Revenue the amount of tax hereby imposed.
(D) The farm machinery and equipment exclusion contained in § 3-5(7) of the Service Occupation Tax Act approved July 10, 1961, as amended and being 35 ILCS 115/3-5(7), shall not apply to all persons engaged in the business of making sale of service within the village.
(Prior Code, § 2-5-2) (Ord. 67-6, passed 9-5-1967; Ord. passed 11-1-1974; Ord. passed 9-2-1980)