Chapter 3.16
USE TAX
Sections:
For statutory provisions authorizing a municipality to impose a use tax, see 65 ILCS 5/8-11-6.
3.16.010 Tax imposed.
A tax is imposed in accordance with the provisions of 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. The tax shall be at the rate of one percent of the selling price of such tangible property with selling price to have meaning as defined in the “Use Tax Act,” approved July 14, 1955.
3.16.020 Payment to state.
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.