[Ord. No. 97-14, 8-4-1997]
There is hereby imposed a Replacement Vehicle Tax of $50 on any passenger car as defined in Section 1-157 of the Illinois Vehicle Code (FNI) purchased within the County but outside the corporate limits of any County imposing a Replacement Vehicle Tax or on behalf of an insurance company to replace a passenger car of an insured person in settlement of a total loss claim.
The tax imposed by this article shall be collected and enforced by the State of Illinois Department of Revenue in accordance with the Illinois Replacement Vehicle Tax Act (55 ILCS 5/5-1035).