(A) Imposed; statutory authority. A tax is imposed upon all persons engaged in this municipality in the business of making sales of service at the rate of1% of the cost price of all tangible personal property transferred by said service persons 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 65 ILCS 5/8-11-5.
(1978 Code, § 3.12.010)
(B) Monthly report filing required; statutory authority. Every supplier or 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, the report required by 35 ILCS 115/9.
(1978 Code, § 3.12.020)
(C) Tax payment required. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax imposed by division (A) above.
(1978 Code, § 3.12.030)
(Ord. 403, passed - -1969)
Statutory references:
Authorizing a municipal service occupation tax, see 65 ILCS 5/8-11-5