(A) A county supplementary use tax is hereby imposed upon the privilege of using in the county any item of tangible personal property which is purchased outside this state at retail from a retailer, and which is titled or registered with an agency of this state’s government, at a rate of 0.25% of the selling price of the tangible personal property, as “selling price” is defined in the Use Tax Act, approved July 14, 1985, as amended. The tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being within this county.
(B) The persons in administering and accounting for the tax are subject to the same rights, remedies, privileges, immunities, powers and duties, and the same conditions, restrictions, limitations, penalties, and definitions of terms, and the same mode of procedures as found in the Use Tax Act, being 35 ILCS 105/1 et seq., as are now or hereafter amended.
(C) This section shall be in full force and effect on July 1, 1986.
(Ord. O-12-2-86, passed 2-11-1986)