[Adopted 10-6-1969 by Ord. No. 69-4]
A tax is hereby imposed upon all persons engaged
in this Village in the business of making sales of service at the
rate of 1% of the selling 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 65 ILCS 5/8-11-5 of
the Illinois Municipal Code.
Every supplier or serviceman required to account
for municipal service occupation tax for the benefit of this Village
shall file, on or before the last day of each calendar month, the
report to the State Department of Revenue required by Section Nine
of the Service Occupation Tax Act, approved July 10, 1961, as amended
(35 ILCS 115/9).
At the time such report is filed, there shall
be paid to the State Department of Revenue the amount of tax hereby
imposed.
The Village Clerk is hereby directed to transmit
to the State Department of Revenue a certified copy of this article
not later than five days after the effective date of this article.
This article shall be published within 10 days
of its enactment as provided in 65 ILCS 5/1-2-4 of the Illinois Municipal
Code and shall be effective from and after the first day of October
1969.
