Village of Coal City, IL Article V Municipal Use Tax

§ 36-95 Imposition; rate.

A tax is imposed in accordance with provisions of state law upon the privilege of using in the Village any item of tangible personal property which is purchased outside this state at retail from a retailer and which is titled or registered with an agency of Illinois government. The tax shall be at a rate of 1% of the selling price of the tangible property with "selling price" to have the meaning defined in ILCS Ch. 35, Act 105, § 2.[1]

[1] Editor's Note: See the Municipal Use Tax Act, 65 ILCS 5/8-11-6; and the Use Tax Act, 35 ILCS 105/1 et seq.

§ 36-96 Collection and payment.

The tax shall be collected by the State 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.

§ 36-97 Copy of article to state.

The Village Clerk is directed to transmit to the State Department of Revenue a certified copy of §§ 36-95 through 36-98 not later than August 30, 1984.

§ 36-98 Effective date.

Sections 36-95 through 36-98 were published as provided in ILCS Ch. 65, Act 5, § 1-2-4, and became effective on the first day of the month following the expiration of the publication period.