Illinois General Assembly - Illinois Compiled Statutes

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55 ILCS 5/5-1008

(55 ILCS 5/5-1008) (from Ch. 34, par. 5-1008)

Sec. 5-1008.

Home Rule County Use Tax.

The corporate authorities of a
home rule county may impose a tax upon the privilege of using, in such
county, any item of tangible personal property which is purchased at retail
from a retailer, and which is titled or registered to a purchaser residing
within the corporate limits of such home rule county with an agency of this
State's government, at a rate which is an increment of 1/4% and based on
the selling price of such tangible personal property, as "selling price" is
defined in the "Use Tax Act", approved July 14, 1955, as amended. Such tax
shall be collected from persons whose Illinois address for titling or
registration purposes is given as being in such county. Such tax shall be
collected by the county imposing such tax.

This Section shall be known and may be cited as the "Home Rule
County Use Tax Law".

(Source: P.A. 91-51, eff. 6-30-99.)