A tax is imposed on all persons engaged in this municipality in the business of making sales of service at the rate of 1% of the cost price of all tangible personal property transferred by 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 65 ILCS 5/8-11-5.
(2000 Code, § 37.060) (Ord. 709, passed 9-2-1969)