G63-74 Ordinance No. G63-74
�► AN ORDINANCE
PROVIDING FOR THE IMPOSITION OF A MUNICIPAL USE TAX
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS:
Section 1. A tax is hereby imposed, in accordance with the provisions
of Section 8-11-6 of the Illinois Municipal Code, upon the privilege of
using within the City of Elgin any item of tangible personal property which
is purchased outside the State of Illinois at retail and which is titled or
registered with an agency of Illinois government. Said tax shall be at the
rate of one percent of the selling price of any such tangible property;
selling price shall be defined in accordance with the provisions of Illinois
Use Tax Act, approved July 14, 1955.
Section 2. Said tax shall be collected by the Illinois Department of
Revenue for the City of Elgin and said tax shall be paid before the title
or certificate of registration for personal property subject to the tax is
issued.
Section 3. The City Clerk is hereby directed to transmit to the
Illinois Department of Revenue a certified copy of this ordinance not later
than five days after its effective date.
Section 4. This ordinance shall be published in pamphlet form within
ten days of its enactment and shall be effective ten days after such publica-
tion.
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s/ W. E. Rauschenberger
W. E. Rauschenberger, Mayor
Presented: November 26 , 1974
Passed: November 26, 1974
Vote: Yeas 6 Nays 0
Recorded: November 26, 1974
Published: November 26, 1974
Attest:
s/ Margaret A. Clink
Margaret A. Glink, City Clerk