§ 20-56. Municipal Use tax.

(a)

A tax is hereby imposed in accordance with the provisions of Section 8-11-6 of the "Illinois Municipal Code," approved May 29, 1961, as amended, upon the privilege of using in the municipality of Beardstown, Illinois, any item of tangible personal property which is purchased outside Illinois at retail from a retailer, and which is titled or registered with any agency of Illinois Government. The tax shall be at the rate of one (1) percent of the selling price of such tangible personal property with selling price to have the meaning as defined in the Use Tax Act, approved July, 1955, as amended, and the tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being within the municipality of Beardstown, Illinois.

(b)

Such tax shall be collected by the Illinois Department of Revenue for the City of Beardstown, Illinois, and the tax must be paid, or an exemption determination obtained from the Department of Revenue, before the title or certificate of registration for the personal property may be issued. The Department of Revenue shall have full power to administer and enforce the provisions of such act and this section.

(Ord. No. 87-8, §§ 1, 2, 6-16-87)

Editor's note

Ord. No. 87-8, §§ 1, 2, adopted June 16, 1987, did not specifically amend the Code and at the discretion of the editor said provisions have been included herein as § 20-56.