(A) A tax is hereby imposed upon all persons engaged in the 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 the servicemen 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 law.
(B) The exclusion contained in § 2(e) of the Service Occupation Tax Act approved July 10, 1961, as amended, shall not apply to property within this Village.
('73 Code, § 31-27) (Ord. 79-1337, passed 1-18-79)