Code of Ordinances

of Union County, Illinois.

Ordinance Chapter: Division II - Service Occupation Tax

Such per­sons in admin­is­ter­ing and account­ing for the tax are sub­ject to the same rights, reme­dies, priv­i­leges, immu­ni­ties, pow­ers and duties, and the same con­di­tions, restric­tions, lim­i­ta­tions, penal­ties, and def­i­n­i­tions of terms, and the same mode of pro­ce­dures as found in the “Ser­vice Occu­pa­tion Tax Actand Retail­ers Occu­pa­tion Tax Act”, respec­tive­ly, as are now or here­after amend­ed, unless oth­er­wise noted.

A Sup­ple­men­tary Ser­vice Occu­pa­tion Tax is here­by imposed upon all per­sons engaged in the busi­ness of mak­ing sales of ser­vice with­in the Coun­ty of Union, Illi­nois, at the rate of 1/4 of 1 per­cent of the cost price of all tan­gi­ble per­son­al prop­er­ty trans­ferred by such ser­vice­men either in the form of tan­gi­ble per­son­al prop­er­ty or in the form of real estate as an inci­dent to a sale of service.