A. Tax Imposed 2 : A tax is hereby imposed upon all persons engaged in the business of making sales of service, in this village at the rate of 1.25 percent of the selling price of all tangible personal property transferred by said servicemen, other than the sale/transfer of those items of tangible personal property which are exempt from said tax pursuant to 65 Illinois Compiled Statutes 5/8-11-5, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-5.
B. Collection Of Tax: The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois department of revenue in accordance with 65 Illinois Compiled Statutes 5/8-11-5. (Ords. 68-11-31, 68-33-97, 69-19-55, 97-21-85, 11-28-69, 21-02-16)
Notes
| 2 | 2. This subsection shall be effective July 1, 2012. |