[Adopted as Title 3, Ch. 3.08, of the 1980 Code]
A.
A tax is imposed in accordance with the provisions of Section 8-11-6
of the Illinois Municipal Code (65 ILCS 5/8-11-6) upon the privilege
of using in the municipality 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.
B.
The tax shall be at a rate of 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 (35 ILCS 105/1 et seq.).
The tax imposed by this article 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.
