3-1-3: USE TAX:
   A.   Property Involved: This tax shall apply to any item of tangible personal property purchased at retail from a retailer outside the state of Illinois which is registered or titled by any agency of the state of Illinois.
   B.   Use Tax Rate: The rate of this tax shall be one percent (1%) of the selling price as defined in the use tax act, approved July 14, 1955 1 . (Ord. 195, 11-18-1974, eff. 8-26-1974)



2. 35 ILCS 105/1 et seq.