Effective October 1, a privilege tax at the 4.75% general state and applicable local and transit rates of sales and use tax are imposed on a retailer to the sales price of or the gross receipts derived from a service derived from a service contract sold at retail.  A service contract is defined as a contract where the obligor under the contract agrees to maintain or repair tangible personal property or a motor vehicle.  An obligor is a person who is legally or contractually obliged to provide the services for the service contract purchaser. A facilitator is a person who contracts with the obligor of the service contract to market the service contract and accepts payment from the purchaser.