(A) A tax is imposed in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-6 upon the privilege of using in the city any item of tangible personal property which is purchased outside the state at retail from a retailer, and which is titled or registered with an agency of the 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.
(B) The exclusion contained in Section 2(e) of the “Service Occupation Tax Act,” as amended, shall not apply to property within the city.
(`79 Code, § 117.001) (Ord. 794, passed 12-2-74; Am. Ord. 871, passed 12-18-78; Am. Ord. 23-035, passed 11-1-23)