(A) Imposition of use tax. A tax is hereby imposed in accordance with the provisions of § 8-11-6 of the Illinois Municipal Code, being 65 ILCS 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 a 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, being 35 ILCS 105, approved July 14, 1955.
(B) Collection. 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 certificates of registration for the personal property is issued.
(C) Filing. The City Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after its effective date.
(1975 Code, § 36.04)