§ 35.002  MUNICIPAL SERVICE OCCUPATION (M.S.O.) TAX.
   (A)   A tax is hereby imposed upon all persons engaged in the municipality 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 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 § 8-11-5 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-5).
   (B)   Every supplier or service person required to account for municipal service occupation tax for the benefit of the city shall file all reports as required by ILCS Ch. 35, Act 115, § 9, to the State Department of Revenue.
   (C)   At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
(1999 Code, § 35.02)  (Ord. 617, passed 9-2-1969)  Penalty, see § 35.999