A. A tax is hereby imposed in accordance with section 8-11-5 of the Illinois municipal code upon all persons engaged, in the municipality, in the business of making sales of service at the rate of one percent (1%) of the cost price of all tangible personal property transferred by such servicemen in the form of tangible personal property or in the form of real estate as an incident to a sale of service.
B. Every supplier and serviceman required to account for municipal service occupation tax for the benefit of the city shall file, on or before the first day of each calendar month, the report to the state department of revenue required by section 9 of the "service occupation tax act", as amended 1 .
C. At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed upon the cost price of tangible personal property transferred by servicemen during the preceding calendar month. (Ord. 0-76-03, 6-1-1976)
D. The exclusion contained in section 2(e) of the service occupation act, approved July 10, 1961, as amended, shall not apply to property within the city.
E. The farm machinery and equipment exclusion contained in section 3 of the service occupation tax act, approved July 10, 1961, as amended, shall not apply to all persons engaged in the business of making sale of service within the city. (Ord. 0-80-47, 10-7-1980)
Notes
| 1 | 1. 35 ILCS 105/1 et seq. |