A tax is hereby imposed in accordance with the provisions of
65 ILCS 5/8-11-6 upon the privilege of using in the Village any item
of tangible personal property which is purchased outside Illinois
at retail from a retailer, and which is titled or registered with
an agency of Illinois government. The tax shall be at a rate not to
exceed 1% of the selling price of such tangible property with "selling
price" to have the meaning as defined in the Use Tax Act, approved
July 14, 1955.
Such tax shall be collected by the Illinois Department of Revenue
for all municipalities imposing the tax and shall be paid before the
title or certificate of registration for the personal property is
issued.
