A tax is imposed on all persons engaged, in the unincorporated area of the county, in the business of making sales of service at the rate of one percent (1%) of the cost price of all tangible personal property transferred by said servicemen, either in the form of tangible personal property or in the form of real estate as an incident to the sale of service in accordance with the county service occupation tax act. (Ord. 69-87, § 1, 9-9-1969)