City of El Paso, IL
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2023-03-06
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Part II: General Legislation
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Chapter 265 Taxation
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Article III Municipal Use Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 18 City Council
- Ch 26 Emergency Management
- Ch 31 Ethics
- Ch 37 Finances
- Ch 49 Identity Theft Prevention Program
- Ch 70 Officers and Employees
- Ch 75 Personnel Code
- Ch 78 Police Department
- Part II: General Legislation
- Ch 105 Advertising
- Ch 110 Alcoholic Beverages
- Ch 115 Animals
- Ch 133 Building Construction
- Ch 138 Buildings, Moving of
- Ch 144 Buildings, Unsafe
- Ch 147 Cable/Video Service
- Ch 150 Cannabis Business Establishments
- Ch 156 Curfew
- Ch 163 Driveways
- Ch 165 Drugs
- Ch 166 Drug Paraphernalia
- Ch 171 Explosives and Fireworks
- Ch 177 Firearms
- Ch 182 Fire Prevention
- Ch 185 Games of Chance
- Ch 188 Home Kitchen Operations
- Ch 189 Hunting
- Ch 195 Junk Dealers
- Ch 203 Manufactured Home Parks
- Ch 211 Nuisances
- Ch 218 Parks and Recreation Areas
- Ch 223 Peace and Good Order
- Ch 227 Peddlers and Solicitors
- Ch 230 Registration of Foreclosing Mortgaged Property and Vacant Foreclosure Property
- Ch 232 Rights-Of-Way, Use of
- Ch 236 Sanitary Standards
- Ch 241 Sexually Oriented Businesses
- Ch 243 Signs
- Ch 244 Solar Energy Code
- Ch 245 Solid Waste
- Ch 250 Stormwater Management
- Ch 255 Streets, Sidewalks and Public Property
- Ch 260 Subdivision of Land
- Ch 265 Taxation
- Ch 265 Art III Municipal Use Tax
- § 265-4 Imposed.
- § 265-5 Collection.
- Ch 275 Tobacco Products
- Ch 280 Trees and Plant Material
- Ch 288 Vehicles and Traffic
- Ch 293 Vehicles, Motorized
- Ch 302 Water and Sewers
- Ch 315 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 1974 by Ord. No. 465 (Ch. 3.20 of the 1979 Code)]
[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.).
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.
