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(A) A tax is imposed upon all persons engaged in this city in the business of making sales of service at the rate of 1% of the cost price of all tangible personal property transferred by the 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 the Illinois Municipal Code, ILCS Ch. 65, Act 5, § 8-11-5.
(B) Every supplier or serviceperson required to account for the 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 imposed.
(Ord. 69-24, passed 8-11-69)