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20-3: USE TAX:
A tax is hereby imposed upon the privilege of using in the county any item of tangible personal property which is purchased outside Illinois at retail from a retailer, and which is titled or registered with any agency of this state's government, at the rate of one percent (1%) of the selling price of such tangible personal property, as "selling price" is defined in the Illinois "use tax act", approved July 14, 1955, as amended. Such tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the unincorporated areas of the county. (Ord. 1, § 1, 3-11-1975)