[Adopted 4-8-1975 (Ch. 17, Art. II, of the 1977 Code)]
There shall be imposed a tax upon the privilege of using, in
this County, any item of tangible personal property which is purchased
outside the State of Illinois at retail from a retailer, and which
is titled or registered with an agency of this state's government,
at a rate of 1% of the selling price of such tangible personal property,
as "selling price" is defined in the Use Tax Act.[1] This tax shall be collected from persons whose Illinois
address for titling or registration purposes is given as being in
any unincorporated area of the County. This tax shall be collected
in the manner as provided in state law by the Illinois Department
of Revenue.
[1]
Editor's Note: See 35 ILCS 105/1 et seq.
[Added 2-11-1986 by Ord. No. 86-84; amended 8-10-1993 by Ord. No.
93-08-195]
A.Â
A County supplementary use tax is hereby imposed upon the privilege
of using, in the County of Stephenson, 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 this state's government,
at a rate of 1/4 of 1% of the selling price of such tangible personal
property, as "selling price" is defined in the Use Tax Act, approved
July 14, 1955, as amended.[1] The tax shall be collected from persons whose Illinois
address for titling or registration purposes is given as being within
the County of Stephenson.
[1]
Editor's Note: See 35 ILCS 105/1 et seq.
B.Â
Such persons, in administering and accounting for the tax, are subject
to the same rights, remedies, privileges, immunities, powers and duties,
and the same conditions, restrictions, limitations, penalties and
definitions of terms, and the same mode of procedures as found in
the Use Tax Act as are now or hereafter amended, unless otherwise
noted or excepted in 35 ILCS 105/1 et seq.
