(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 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 Home Rule Municipal Service Occupation Tax Act, 65 ILCS 5/8-11-5.
(B) All persons required to account for the village service occupation tax shall file shall file the report required by § 9 of the Service Occupation Tax Act, 35 ILCS 115/9, by the deadline set by that section.
(C) At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
(1977 Code, § 3-6-1) (Ord. 69-3, passed 8-11-1969)