(A) A tax is imposed on all persons engaged in the unincorporated area of the county 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 service personnel 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 § 25.05-3 of An Act to Revise the Law in Relation to Counties.
(B) Every supplier or service worker required to account for the county service occupation tax for the benefit of the county shall file on or before the last day of each calendar month the report to the State Department of Revenue required by state statute.
(C) At the time the report is filed there shall be paid to the State Department of Revenue the amount of tax imposed under division (A).
(D) Consent and authority are given to the State Department of Revenue to collect and enforce the tax imposed by division (A) of this section, and all penalties that may be assessed as an incident thereof, for or on behalf of the county.
(E) A county supplementary service occupation tax is imposed upon all persons engaged in the business of making sales of service within the county at the rate of one-fourth of 1% of the cost price of all tangible personal property or transferred by service people, either in the form of tangible personal property or in the form of real estate, as an incident to a sale of service.
(F) Persons administering and accounting for the tax are subject to the same rights, remedies, privileges, immunities, powers and duties, and the same conditions, restrictions, limitations, penalties and definitions of terms, and the same mode of procedures as found in the Service Occupation Tax Act and Retailers’ Occupation Tax Act, respectively, as are now or hereafter amended.
(1980 Code, § 111.03) (Am. 1961 pp. 367—368; Am. 1967 pp. 351—352; 1969 p. 533, adopted 8- -1969; 1967 p. 380, adopted 8-9-1967) (Sup. Rec. Bk. 237, p. 327; Sup. Rec. Bk. 237, p. 318; Sup. Rec. Bk. 234, p. 57) (Res. 87-23, adopted 3-19-1987)
Statutory reference:
Service occupation tax, county, see ILCS Ch. 55, Act 5, § 5-1007