(A) A tax is hereby imposed upon all persons engaged in this municipality 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 the provisions of § 8-11-5 of the Illinois Municipal Code, being 65 ILCS 5/8-11-5.
(B) Every supplier or serviceman required to account for municipal service occupation tax for the benefit of this municipality shall file, on or before the last day of each calendar month, the report to the State Department of Revenue, required by § 9 of the Service Occupation Tax Act, being 35 ILCS 115, approved July 10, 1961, as amended.
(C) At the time such report is filed, there shall be paid to the State Department of Revenue, the amount of tax hereby imposed.
(1975 Code, § 36.01)