HomeMy WebLinkAboutORDINANCES-1974-089-O-74I t
89-0-74
AN ORDINANCE
Establishing a Municipal 'Use Tax 0
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON,
COOK COUNTY, ILLINOIS:
SECTION 1: The Municipal Code of the City of Evanston,
1957, as amended, is hereby further amended by
adding to Chapter 25 thereof Sections 25-53 and 25-54, which shall
be and read as follows:
"Section 25-53. A tax is hereby levied and imposed
upon the privilege of using within the City any
item of personal property which is purchased out-
side the boundaries of the State of Illinois at
retail from a retailer, and which is titled or reg-
istered with an agency of the State of Illinois to
an address within the City of Evanston. The tax
shall be at a rate of one percent (1%) of the sel-
ling price of such tangible property: The phrase
"selling price" shall have the meaning as defined
in the Use Tax Act approved July 14, 1955."
"Section 25-54. The tax imposed by Section 25-53
shall be collected by the Illinois Department of
Revenue, and shall be paid by the person owning
such item of tangible personal property prior to
the issuance of a title or certificate of regis-
tration for the property."
SECTION 2: The City Clerk is hereby directed to transmit
to the Department of Revenue of the State of
Illinois a certified copy of this Ordinance no later than five
days after its effective date.
SECTION 3: This Ordinance shall be in full force and effect
upon the first day of the month following its
f
V
• passage, approval and publication in the manner provided by law.
Introduced Oc-r° 9aVk A ► ,1974
Adopted Owro sw 28 ,1974
Approved Ovro.05 Jet} , 1974
17 J
R L I' ;ti Mayor
At
City Clerk
Approved as to form:
Corporation Counsel