A tax is hereby imposed upon all persons in the Municipality engaged in the business of making sales of service, at the rate of one percent of the cost price of all tangible personal property transferred by such service person either in the form of tangible personal property or in the form of real estate as incidental to a sale of service, in accordance with ILCS Ch. 65, Act 5, Section 8-11-5.
(Ord. 1969-10. Passed 10-27-69.)