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(65 ILCS 5/8-11-1.5)
(from Ch. 24, par. 8-11-1.5)
Non-Home Rule Municipal Use Tax Act.
authorities of a non-home rule municipality may impose a
tax upon the privilege of using, in such municipality, any item of tangible
personal property which is purchased at retail from a retailer, and which is
titled or registered with an agency of this State's government, based on the selling price of such tangible personal
property, as "selling price" is defined in the Use Tax Act, for expenditure
on public infrastructure or for property tax relief or both as defined in
Section 8-11-1.2, if approved by
referendum as provided in Section 8-11-1.1. If the tax is approved by referendum on or after the effective date of this amendatory Act of the 96th General Assembly, the corporate authorities of a non-home rule municipality may, until December 31, 2030, use the proceeds of the tax for expenditure on municipal operations, in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. The tax imposed may not be more
than 1% and may be imposed only in 1/4% increments. Such tax shall
collected from persons whose Illinois address for title or registration
purposes is given as being in such municipality. Such tax shall be
collected by the municipality imposing such tax.
A non-home rule municipality may not
impose and collect the tax prior to January 1, 2002.
This Section shall be known and may be cited as the "Non-Home Rule
Municipal Use Tax Act".
(Source: P.A. 103-9, eff. 6-7-23.)