(A) Imposed; rate; state exemption of farm equipment and machinery not to apply.
(1) A tax shall be imposed upon all persons engaged in this city 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 servicepeople 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.
(2) The farm machinery and equipment exclusion contained in the Service Occupation Tax Act, approved July 10, 1961, as amended, ILCS Ch. 35, Act 115, § 3-5, shall not apply to all persons engaged in the business of making sale of service within the city.
(1983 Code, § 20-37) (Ord. 2289, passed 9-4-1980)
(B) Report; payment.
(1) Every supplier or serviceperson required to account for municipal service occupation tax for the benefit of this municipality shall file all reports to the State Department of Revenue as required by the Service Occupation Tax Act, in ILCS Ch. 35, Act 115, § 9, approved July 10, 1961, as amended.
(2) At the time the report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
(1983 Code, § 20-38)