§ 39.057 IMPOSITION OF HOME RULE MUNICIPAL USE TAX.
   A tax is hereby imposed, in accordance with 65 ILCS 5/8-11-6, upon the privilege of using in the city any item of tangible personal property that is purchased at retail from a retailer and that is titled or registered at a location within the corporate limits of the city with an agency of the government of the state, at a rate of 1.0% of the selling price, as that term is defined in 35 ILCS 105/1 et seq., which tax shall be in addition to any use tax imposed by the state or other governmental agency. The tax shall be collected from persons whose Illinois address for title or registration purposes is given as being in the city.
(Ord. 06-50, passed 9-5-2006; Ord. 2019-02, passed 2-4-2019)