Code of Ordinances

of Union County, Illinois.

Ordinance Chapter: Division I - Use Tax

Such per­sons in admin­is­ter­ing and account­ing for the tax are sub­ject to the same rights, reme­dies, priv­i­leges, immu­ni­ties, pow­ers and duties, and the same con­di­tions, restric­tions, lim­i­ta­tions, found in the “Use Tax Act”, as are now or here­after amend­ed, unless oth­er­wise not­ed or except­ed in P.A. 84–163.  (See 55 ILCS 5/1–1001)

A Sup­ple­men­tary Use Tax is here­by imposed upon the priv­i­lege of using the Coun­ty of Union, Illi­nois, any item of tan­gi­ble per­son­al prop­er­ty which is pur­chased out­side Illi­nois at retail from a retail­er, and which is titled or reg­is­tered with an agency of this State’s gov­ern­ment, at a rate of 1/4 of 1 per­cent of the sell­ing price of such tan­gi­ble per­son­al prop­er­ty as “sell­ing price” is defined in the “Use Tax Act”, approved July 14, 1955, as amend­ed.  The tax shall be col­lect­ed from per­sons whose Illi­nois address for titling or reg­is­tra­tion pur­pos­es is giv­en as being with­in the Coun­ty of Union, State of Illinois.