(A) Tax imposed; rate. A tax is imposed in accordance with the 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 outside Illinois at retail from a retailer, and which is titled or registered with an agency of the Illinois government. The tax shall be at a rate of 1% of the selling price of such tangible property with selling price to have the meaning as defined in the Use Tax Act, approved July 14, 1955.
(‘82 Code, § 3.08.010)
(B) Collection. The tax shall be collected by the Illinois Department of Revenue for all cities imposing the tax and shall be paid before the title or certificate of registration for the personal property is issued.
(‘82 Code, § 3.08.020)
(C) Transmittal of enacting ordinance to State Department of Revenue. The City Clerk is directed to transmit to the Illinois Department of Revenue a certified copy of the ordinance codified in this chapter not later than five days after its effective date.
(‘82 Code, § 3.08.030) (Ord. 677, passed - -74)