City of El Paso, IL
Woodford County
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Table of Contents
Table of Contents
[Adopted 1974 by Ord. No. 465 (Ch. 3.20 of the 1979 Code)]

§ 265-4 Imposed.

[Amended 2-6-2017 by Ord. No. 994]
A tax is imposed in accordance with provisions of Section 8-11-1.5 of the Illinois Municipal Code (65 ILCS 5/8-11-1.5) 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 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.).

§ 265-5 Collection.

The tax referred to in § 265-4 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.