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20-2-1: SUPPLEMENTARY SERVICE OCCUPATION TAX:
   A.   That a county supplementary service occupation tax is hereby imposed upon all persons engaged in the business of making sales of service within the county of Kane, at a rate of one-fourth of one percent of the cost price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service.
   B.   That such persons in administering and accounting for the tax are subject to the same rights, remedies, privileges, immunities, powers and duties, and the same conditions, restrictions, limitations, penalties, and definitions of terms, and the same mode of procedures as found in the "service occupation tax act" and "retailers' occupation tax act", respectively, as are now or hereafter amended, unless otherwise noted or excepted in PA 84-163. (Ord. 86-5, §§ 1, 2, 1-14-1986)