A. Tax Imposed: A tax is imposed upon all persons engaged in the business of making sales of service in the village at the rate of one percent (1%) of the selling price of all tangible personal property transferred by said servicemen, other than the sale/transfer of those items of tangible personal property which are exempt from said tax pursuant to 65 Illinois Compiled Statutes 5/8-11-1.4, as amended, either in the form of tangible personal property or in the form of real estate as an incident to the sale of service while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-1.4, as amended.
B. Collection Of Tax: The tax imposed pursuant to this section, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois department of revenue in accordance with 65 Illinois Compiled Statutes 5/8-11-1.4, as amended. (Ord. O2011-01, 3-4-2011)