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(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 said 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 § 8-11-5 of the Illinois Municipal Code (65 ILCS 5/).
(B) Every serviceman required to account for municipal service occupation tax for the benefit of this municipality shall file, on or before the last day of each calendar month, a report to the State Department of Revenue required by § 9 of the Service Occupation Tax Act, being 35 ILCS 115/9.
(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) This subchapter shall be published within ten days of its enactment as provided in § 1-2-4 of the Illinois Municipal Code (65 ILCS 5/) and shall be effective from and after the first day of the calendar month next following the expiration of the ten-day publication period.
(E) This subchapter shall take effect on November 1, 1969.
(Ord. passed 10-6-1969)