(A) A tax is hereby imposed upon all persons engaged in the business of making sales of service within the village at the rate of ½% of the selling price of all tangible personal property transferred by said person either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, subject to and in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-11.4.
(B) The tax hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue. The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(Ord. 1256-05, passed 5-3-05)