3-55-020  Definitions.
   When any of the following words or terms are used in this chapter, whether or not capitalized, and whether used in a conjunctive or connective form, they shall have the meaning ascribed to them below:
   (1)   “Department” shall mean the department of finance of the city or its authorized designee.
   (2)   [Reserved]
   (3)   “Reprocessed tire” means a used tire that has been recapped, retreaded, or regrooved and that has not been placed on a vehicle wheel rim.
   (4)   “Sale at retail” shall mean sale at retail as that term is defined in the Illinois Retailers' Occupation Tax Act, as amended, 35 ILCS 120/1 and following.
(Added Coun. J. 10-7-09, p. 73413, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)