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PROPOSED ORDINANCE AMENDMENT
COOK COUNTY USE TAX ON NON-RETAILER TRANSFERS OF NEW MOTOR VEHICLES
BE IT ORDAINED, by the Cook County Board of Commissioners that, Chapter 74, Taxation, Article XVII, Cook County Use Tax on Non-Retailer Transfers of Motor Vehicles, Section 74-595 through 74-604 of the Cook County Code shall be amended as follows:
ARTICLE XVII. - COOK COUNTY USE TAX ON NON-RETAILER TRANSFERS OF MOTOR VEHICLES
Sec. 74-595. Short title.
This Article shall be known and may be cited as the "Cook County Home Rule Use Tax Ordinance for Non-retailer Transfers of Motor Vehicles." The tax shall be known as the "Cook County Home Rule Use Tax for Non-retail Transfers of Motor Vehicles" and is imposed in addition to all other taxes imposed by the County of Cook, the State of Illinois or any other municipal corporation or political subdivision of the State of Illinois.
Sec. 74-596. Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
County means Cook County, Illinois.
Department means the Cook County Department of Revenue.
Director means the director of the Cook County Department of Revenue or duly authorized representative.
Illinois Use Tax Act means the Use Tax Act, effective July 14, 1955, as amended, 35 ILCS 105/1 et seq.
Illinois Vehicle Code means the Illinois Vehicle Code, effective July 1, 1970, as amended, 625 ILCS 5/1 et seq.
Motorcycle means motorcycle, motor-driven cycle, three- or four-wheel all-terrain vehicle (ATV), or motorized pedalcycle.
Motor vehicle means a motor vehicle, as defined by the Illinois Vehicle Code, which is titled or registered with an agency of the State of Illinois at a location within the corporate limits of the County of Cook.
Tax or use t...
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