§ 36.01 IMPOSITION OF TAX.

   A tax is hereby imposed in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-6 upon the privilege of using in the municipality 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 state 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.

('71 Code, § 4-23-1)

§ 36.02 COLLECTION OF TAX.

   Such tax shall be collected by the State Department of Revenue for all municipalities imposing the tax and shall be paid before the title or certificate of registration for the personal property is issued.

('71 Code, § 4-23-2)

MUNICIPAL RETAILERS OCCUPATION TAX

§ 36.15 IMPOSITION OF TAX.

   A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the city at the rate of 1% of the gross receipts from such sales made in the course of such business while this chapter is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11- 1.

('71 Code, § 4-24-1)

§ 36.16 REPORT TO BE FILED.

   Every such person engaged in such business in the city shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by Section 3 of “An Act in Relation to a Tax upon Persons Engages in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption” approved June 28, 1933, as amended.

('71 Code, § 4-24-2)

§ 36.17 PAYMENT OF TAX.

   At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.

('71 Code, § 4-24-3)