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 property transferred by said serviceperson either in the form of tangible personal property or in the form of real estate as an incident to this sale of service in accordance with the provisions of § 8-11-5 of the Illinois Municipal Code, being 65 ILCS 5/8-11-5.
(Ord. 271, passed 8-4-1969)