A. A tax is hereby imposed upon the privilege of using in the City any item of tangible personal property, which is purchased outside of the State of Illinois at retail from a retailer, and which is titled or registered with an agency of the government of the State of Illinois. The tax imposed shall be at the rate of one percent (1%) of the selling price of such tangible property. "Selling price" shall have the same meaning as defined in the Use Tax Act, approved July 14, 1955 1 .
B. The use tax hereby imposed shall be collected by the Illinois Department of Revenue for the benefit of the City, and shall be paid before any title or certificate of registration for such personal property shall be issued. (Ord. 1118, 10-24-74)
Notes
| 1 | 2. S.H.A. 35 ILCS 105/1 et seq. |