(A) Tax imposed. Pursuant to the referendum approved on November 7, 2006, a tax is hereby imposed upon all persons engaged in the business of making sales of service in this village at the rate of one-half of one percent (0.50%) of the selling price of all tangible personal property transferred by said servicemen, other than the sale/transfer of those items of tangible personal property which are exempt from said tax pursuant to ILCS Ch. 65, Act 5, § 8-11-1.4, either in the form of tangible personal property or in the form of real estate as an incident to the sale of service while this section is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-1.4.
(B) Collection of tax. The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue in accordance with ILCS Ch. 65, Act 5, § 8-11-1.4.
(C) Use of taxes. Pursuant to the referendum referenced in division (A) of this section, the taxes collected pursuant to this section shall be used solely for public infrastructure as defined by ILCS Ch. 65, Act 5, § 8-11-1.2(a).
(Ord. 2006-51, passed 11-20-06)