(A)   A tax is hereby imposed in accordance with provisions of 65 ILCS 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 any agency of Illinois government. The tax shall be at a rate of 1% of the selling price of the tangible property with selling price to have the meaning as defined in the Use Tax Act, being 35 ILCS 105, approved July 14, 1955.
   (B)   Such tax shall be collected by the Illinois Department of Revenue for all municipalities imposing tax and shall be paid before the title or registration for the personal property is issued.
(1983 Code, § 3-1-3) (Ord. 538, passed 11-4-1974)