DIVISION II – SERVICE OCCUPATION TAX

        36-3-4        SERVICE OCCUPATION TAX.  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.

        36-3-5        ADMINISTRATION OF 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 Act and Retailers Occupation Tax Act”, respectively, as are now or hereafter amended, unless otherwise noted.

        36-3-6        RESERVED.