(A) A county supplementary service occupation tax is hereby imposed upon all persons engaged in the business of making sales of service within this county at the rate of 0.25% of the cost price of all tangible personal property transferred by the 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) The 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, being 35 ILCS 115/1 et seq., and Retailers’ Occupation Tax Act, being 35 ILCS 120/1 et seq., respectively, as are now or hereafter amended.
(C) This section shall be in full force and effect on July 1, 1986.
(Ord. O-13-2-86, passed 2-11-1986)