[Adopted as Ch. 36, Art. I, of the 2001 Code]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
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 5/8-11-1.4.
B. 
Filing. Every supplier or serviceman required to account for the municipal service occupation tax for the benefit of this municipality shall file the report to the State Department of Revenue required by and in accordance with 35 ILCS 115/9, as amended.
C. 
Payment. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.
D. 
Exclusions. The exclusion contained in 35 ILCS 115/3-5 of the Service Occupation Tax Act, as amended, shall apply to property within the municipality and the municipality shall collect no sales tax on such exempted items.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
Imposed. A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this municipality at the rate of 1% of the gross receipts from such sales made in the course of such business while this section is in effect, in accordance with the provisions of 65 ILCS 5/8-11-1.3.
B. 
Filing. Every such person engaged in such business in this municipality shall file the report to the State Department of Revenue required by and in accordance with 35 ILCS 120/3, as amended.
C. 
Payment. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from the sales of tangible personal property during the preceding month.
D. 
Exclusions. The exclusion contained in 35 ILCS 120/2-5 of the Retailers Occupation Tax Act, as amended, shall apply to property within the municipality and the municipality shall collect no sales tax on such exempted property.
A. 
Imposed. A tax is hereby imposed in accordance with the provisions of 65 ILCS 5/8-11-1.5 upon the privilege of using in the municipality any item of tangible personal property which is purchased outside Illinois at retail from a retailer, and which is titled or registered with an agency of Illinois government. The tax shall be at the rate of 1% of the selling price of such tangible property, with "selling price" to have the meaning as defined in the Use Tax Act (35 ILCS 5/105-1 et seq.).
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
B. 
Collection. Such tax shall be collected by the Illinois Department of Revenue for all municipalities imposing the tax and shall be paid before the title or certificate of registration for the personal property is issued.
C. 
Filing. The Clerk is hereby directed to transmit to the Illinois Department of Revenue a certified copy of this section not later than five days after the effective date of this section.
D. 
Exclusions. Any exemptions found in 35 ILCS 105/3-5 of the Use Tax Act, as amended, shall apply to property/equipment within the municipality and the municipality shall collect no sales tax on such exempted property/equipment.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
Imposed. A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this municipality at the rate of 1% of the gross receipts from such sales made in the course of such business while this section is in effect in accordance with the provisions of 65 ILCS 5/8-11-7.
B. 
Filing. Every such person engaged in such business in this municipality shall file the report to the State Department of Revenue required by and in accordance with 35 ILCS 120/3, as amended.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
C. 
Payment. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the renting of automobiles during the preceding month.
D. 
Report to state. The Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after the effective date of this section.
A. 
Imposed. A tax is hereby imposed upon the privilege of using in this municipality an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of this state's government in this municipality at the rate of 1% of the rental price of such automobile while this section is in effect, in accordance with the provisions of 65 ILCS 5/8-11-8.
B. 
Filing. Every such person engaged in such business in this municipality shall file the report to the State Department of Revenue required by and in accordance with 35 ILCS 120/3, as amended.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
C. 
Collection. The tax provided for in this section shall be collected from the persons whose Illinois address for titling or registration purposes is given as being in this municipality.
D. 
Payment. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the renting of automobiles during the preceding month.
E. 
Report to state. The Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after the effective date of this section.