[Amended 7-27-2016 by Ord. No. 16-16]
A tax is imposed upon all persons engaged in this Village in
the business of making sales of service at the rate of 0.75% of the
selling price of all tangible personal property transferred by the
service person 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 state law.
Every supplier or service person required to account for municipal service occupation tax for the benefit of this Village shall file all reports as required by ILCS Ch.
35, Act 115, § 9, with the State Department of Revenue.
At the time the report is filed there shall be paid to the State
Department of Revenue the amount of tax imposed.
The Village Clerk is directed to transmit to the State Department of Revenue a certified copy of §§
36-50 through
36-53 no later than 30 days after the passage of this article.
Sections
36-50 through
36-54 were published as provided in ILCS Ch. 65, Act 5, § 1-2-4, and became effective June 30, 1984.