(A) Tax imposed. A tax is imposed upon all persons engaged in this municipality in the business of making sales of service at the rate of 0.75% of the gross receipts received from such business, in accordance with the provisions of 65 ILCS 5/8-11-5.
(B) Filing dates and requirements. Every person required to account for municipal service occupation tax for the benefit of this municipality shall file all reports on or before the last day of each calendar month, to the State Department of Revenue, required by 35 ILCS 115/9, as amended, of the Service Occupation Tax Act.
(C) Method of payment. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax imposed.
(Prior Code, § 36.21)