(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 0.75% of the gross receipts received from such business, 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 this 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 115/1 et seq.
(C) At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
(Prior Code, Chapter 25, § 6) (Ord. 3 (Series 1961-1962), passed - -; Ord. 9 (Series 1967-1968), passed - -)
Statutory reference:
Related provisions, see 65 ILCS 5/8-11-5