A. Tax Imposed: A tax is hereby imposed in accordance with the provisions of section 8-11-6 of the Illinois municipal code upon the privilege of using in the city 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 Illinois government. The tax shall be at a rate of one percent (1%) of the selling price of such tangible property, with selling price to have the meaning as defined in the use tax act 1 , approved July 14, 1955, as amended.
B. Scope Of Tax: The tax shall be collected from persons whose Illinois address for titling is given as being in the city of Leland Grove.
C. Collection And Enforcement Of Tax: Such tax shall be collected by the Illinois department of revenue for the city and shall be paid before the title or certificate of registration for the personal property is issued. The department of revenue shall have full power to administer and enforce the provisions of this section. (Ord. 235, 5-24-1988, eff. 7-1-1988)
Notes
| 1 | 1. 35 ILCS 105/1 et seq. |