A. Tax Imposed: A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service at the rate of one percent (1%) of the cost price of all 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 Illinois Compiled Statutes 5/8-11-15, as amended.
B. Report Required: 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 to the state department of revenue required by 35 Illinois Compiled Statutes 105/1 and the "service occupation tax act", approved July 10, 1961, as amended.
C. Payment Of Tax: At the time the report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed. (Ord. O-23-79, 11-20-1979)