A. Imposition Of Tax: A tax is hereby imposed upon the privilege of using, in the village, 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 of the village, with an agency of the state of Illinois, at the percentage rate, set out in section 1-12-3 of this title, under the category "taxes", and based on the selling price of such tangible personal property, as "selling price" is defined in section 2 of the Illinois use tax act, 35 Illinois Compiled Statutes 105/2. (Ord. 2005-12, 5-9-2005; amd. 2009 Code)
B. Rights And Obligations: In the administration of and compliance with this section, the Illinois department of revenue and the persons who are subject to the home rule municipal use tax shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and employ the same modes of procedure, as are prescribed in section 8-11-6 of the Illinois municipal code 1 . (Ord. 2005-12, 5-9-2005)
Notes
| 1 | 1. 65 ILCS 5/8-11-6. |