A. A tax is hereby imposed upon all persons engaged in the city in the business of making sales of service at the rate of three- quarters of one percent (0.75%) of the gross receipts received from such business, in accordance with the provisions of paragraph 8-11-5 of the Illinois municipal code.
B. Every serviceman required to account for municipal service occupation tax for the benefit of the city shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section nine of the service occupation tax act 1 .
C. At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed. (Ord. 1967-7, 8-1967, eff. 9-1-1967)
Notes
| 1 | 2. 35 ILCS 115/1 et seq. |