(A) A tax is imposed in accordance with the provisions of the Illinois Municipal Code, 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 Illinois at retail from a retailer and which is titled or registered with an agency of the Illinois government. The tax shall be at a rate of 1% of the selling price or such tangible property with selling price to have the meaning as defined in ILCS Ch. 35, Act 105, the Use Tax Act.
(B) The tax shall be collected by the Illinois 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.
(Ord. 74-23, passed 10-14-74)