(A) Imposed. A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service at a rate of 3% of the cost price of all tangible personal property transferred by said serviceperson, either in the form of tangible personal property or in the form of real estate as an incident of a sale of service in accordance with the provisions of § 8-11-5 of the Municipal Code.
(B) Filing. Every supplier or 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 the “Service Occupation Tax Act” § 9, approved July 10, 1961, as amended.
(C) Payment. 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, § 36-1-1)