A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the village 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 said 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 the provisions of section 9-11-5 of the Illinois municipal code; except, that the tax on the sale of farm machinery and equipment shall be exempt from this tax. (1993 Code p. 124 § 409.4-1; amd. 1993 Code p. 18 Ord., 7-6-1983)
B. Report Required: Every supplier or serviceman required to account for municipal service occupation tax for the benefit of the village shall file, on or before the last day of each calendar month, the report to the state department of revenue required by section 9 of the "service occupation tax act" 1 , approved July 10, 1961, as amended.
C. Payment Of Tax: At the time such report is filed, there shall be paid to the state department of revenue the amount of tax hereby imposed. (1993 Code p. 124 § 409.4-1)
Notes
| 1 | 1. 35 ILCS 115/1 et seq. |