(A)   A tax is imposed, in accordance with provisions of ILCS Ch. 65, Act 5, § 8-11-6, upon the privilege of using in the City any item of tangible personal property which is purchased at retail from a retailer, and which is titled or registered at a location within the corporate limits with an agency of the State of Illinois.  The tax shall be at a rate of 2.75% effective January 1, 2017 of the selling price of such tangible property with selling price to have the meaning as defined in the Use Tax Act.
   (B)   The tax shall be collected by the City from persons whose Illinois address for titling or registration purposes is given as being within the corporate limits of the City.  Any tax to be collected by the City and which is paid by check which is returned for insufficient funds may result in the Finance Division requiring that all future payments be made by cashier’s check or money order.
(Ord. 6160, passed 10-15-74; Am. Ord. 8347, passed 3-30-04; Am. Ord. 8492, passed 8-1-06; Am. Ord. 8672, passed 12-1-09; Am. Ord. 8683, passed 1-5-10; Am. Ord. 8697, passed 5-4-10; Am. Ord. 9066, passed 9-20-16; Am. Ord. 9111, passed 10-3-17; Am. Ord. 9112, passed 10-3-17; Am. Ord. 9116, passed 11-7-17)
Statutory reference:
   Use Tax Act, see ILCS Ch. 35, Act 105, § 1 et seq.