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SERVICE OCCUPATION TAX
§ 33.015 IMPOSITION OF TAX.
   A tax is hereby imposed upon all persons engaged in this village 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 servicepeople 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 ILCS Ch. 65, Act 5, § 8-11-5.
(Ord. 76-18, passed 5-5-76)
§ 33.016 REPORT REQUIRED.
   Every supplier or serviceperson 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 ILCS Ch. 35, Act 115, § 9, or any section of the Illinois Compiled Statutes amending that section.
(Ord. 76-18, passed 5-5-76)
§ 33.017 PAYMENT.
   At the time the report required by this subchapter is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
(Ord. 76-18, passed 5-5-76)
SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX
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