(A)   A county supplementary use tax is imposed upon the privilege of using in the county, any item of tangible personal property which is purchase outside of the state at retail from a retailer, and which is titled or registered with an agency of this state’s government, at a rate of one-fourth of 1% of the selling price of tangible personal property, as selling price is defined in the Use Tax Act, approved July 14, 1955, as amended. The tax shall be collected from persons whose state address for titling or registration purposes is given as being within the county.
   (B)   Persons administering and accounting for the tax are subject to the same rights, remedies, privileges, immunities, powers and duties, and the same conditions, restrictions, limitations, penalties and definitions of terms, and the same mode of procedures as found in the Use Tax Act as are now or hereafter amended.
(1980 Code, § 111.05)  (Res. 87-24, adopted 3-19-1987)