City of Crystal Lake, IL Article II Service Occupation Tax [1]

[Adopted 1-19-1993 (Art. IV, Ch. I, Section U, of the 1993 Code)]

[1] Editor's Note: See § 467-1, as amended, for provisions regarding the municipal home rule service occupation tax.

§ 467-4 Tax imposed.

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 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.

§ 467-5 Monthly report to be filed.

Every supplier or service person 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 Nine of the Service Occupation Tax Act,[1] approved July 10, 1961, as amended.

[1] Editor's Note: See 35 ILCS 115/1 et seq.

§ 467-6 Payment of tax.

At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.