(A) A tax is imposed on all persons engaged in the village in the business of making sales of service at the rate of 1% of the cost price of all tangible personal property transferred by the service people, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service in accordance with 65 ILCS 5/8-11-5.
(B) Every supplier or serviceman required to account for municipal service occupation tax for the benefit of this village shall file, on or before the last day of each calendar month, the report to the State Department of Revenue required by § 9 of the Service Occupation Tax Act, being 35 ILCS 115/9, approved July 10, 1961, as amended.
(C) At the time such report is filed, there shall be paid to the State Department of Revenue, the amount of tax hereby imposed on sales for the preceding month.
(D) The exclusion contained in 35 ILCS 115/2(c), approved July 10, 1961, as amended, shall not apply to property within the village.
(1983 Code, § 3-1-2) (Ord. 511, passed 9-8-1969; Ord. 566B, passed 12-22-1980)