(A) A tax is hereby imposed upon all persons engaged in the village in the business of making sales of service at the rate of 1% of the cost price of al1 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, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-5.
(B) Every supplier or serviceman required to account for municipal service occupation tax for the benefit of the village shall file, on or before the 20th day of the month, the report to the State Department of Revenue required by ILCS Ch. 35, Act 115, § 9 Service Occupation Tax Act, approved 7-10-1961, 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.
(D) The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section.