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(A) A tax is hereby imposed in accordance with the provisions of § 8-11-6 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-6), upon the privilege of using in the municipality 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 the 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 (ILCS Ch. 35, Act 105, §§ 1 et seq.).
(B) Such tax shall be collected by the State Department of Revenue for all municipalities imposing
the tax and shall be paid before the title or certificate of registration for the personal property is issued.
(1999 Code, § 35.03) (Ord. 757, passed 11-4-1974) Penalty, see § 35.999