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(A) A tax is hereby imposed, in accordance with the provisions of 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 Illinois at retail from a retailer and which is titled or registered with any agency of state government. The tax shall be at the rate of 1% price of the selling price of the tangible property with selling price to have the meaning as defined in the Use Tax Act, being ILCS Ch. 35, Act 105, §§ 1 et seq., approved 7-14-1955.
(B) The tax shall be collected by the state's Department of Revenue for all municipalities imposing tax and shall be paid before the title registration for the personal property is issued.
(C) The village staff is hereby directed to transmit to the state's Department of Revenue a certified copy of this section no later than five days after its effective date.