The City Council hereby imposes a tax, pursuant to 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 of the state at retail from a retailer, and which is titled or registered with an agency of the government of the state, at a rate equal to 1% of the selling price of such tangible personal property, as "selling price" is defined in the "Use Tax Act", constituting ILCS Ch. 35, Act 105, § 1 et seq. Such tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the city.
(Ord. 87-3, passed 2-3-87)