A. Imposed; Rate. A tax is imposed on all persons engaged in the Village in the business of making sales of service at the rate of one percent of the cost price of all tangible personal property transferred by such serviceman 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 65 ILCS 5/8-11-1.
B. Report to be Filed. 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 Section 9 of the Service Occupation Tax Act, approved July 10, 1961, as amended.
C. Payment to Accompany Report. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax imposed.
(Prior code § 33.02)