A. Definitions: All questions of definitions and interpretations, including, but not limited to, "tangible personal property", "purchased outside the state of Illinois", "retail", "retailer", "titled or registered", "selling price", and "agency of the government of the state of Illinois", shall be construed in accordance with definitions contained in 35 Illinois Compiled Statutes 105/2.
B. Tax Imposed: Pursuant to the provisions of 65 Illinois Compiled Statutes 5/8-11-6, a tax is hereby imposed upon the privilege of using, in the city, any item of tangible personal property which is purchased outside the state at retail from a retailer, and which is titled or registered with an agency of the government of the state.
C. Rate: The rate of such use tax shall be a rate of one percent (1%) of the selling price of such tangible personal property.
D. Collections: The city of Barry authorized the state department of revenue to collect the tax for the benefit of the city before issuing any title, registration, or certificate of registration for any tangible personal property. (Ord. 77-4, 6-6-1977)
E. Farm Machinery And Equipment Not Exclusion: The farm machinery and equipment exclusion contained in section 3 of the "use tax act", approved July 14, 1955, as amended, shall not apply to the privilege of using in the city 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 this state's government. (Ord. 80-5, 10-6-1980)