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File #: 16-1377    Version: 1 Name: USE TAX (Purchaser paying tax directly to department; Books and records to be kept)
Type: Ordinance Amendment Status: Approved
File created: 1/26/2016 In control: Finance Committee
On agenda: 4/13/2016 Final action: 5/11/2016
Title: PROPOSED ORDINANCE AMENDMENT USE TAX BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article VII. Use Tax, Sections 74-272, 74-273, 74-275 and 74-277 of the Cook County Code is hereby amended as Follows: Sec. 74-272. Tax imposed, tax rate; collection; purchaser; and tax collector. (a) Tax imposed on user. The tax imposed by this Article and the obligation to pay the same is upon the user, as described in this Article. (b) Tax Rate. Except as provided in Section 74-273, a tax is imposed at the rate of one percent on the selling price of tangible personal property, purchased through a sale at retail, which is titled or registered with an agency of the State of Illinois at location inside Cook County. (c) Collection; remittance; sales receipt. The tax imposed by this Article shall be collected from the purchaser by the tax collector as defined by Section 74-271, and remitted to the Department as provided in this Artic...
Sponsors: TONI PRECKWINKLE (President)
title
PROPOSED ORDINANCE AMENDMENT

USE TAX

BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article VII. Use Tax, Sections 74-272, 74-273, 74-275 and 74-277 of the Cook County Code is hereby amended as Follows:

Sec. 74-272. Tax imposed, tax rate; collection; purchaser; and tax collector.

(a) Tax imposed on user. The tax imposed by this Article and the obligation to pay the same is upon the user, as described in this Article.

(b) Tax Rate. Except as provided in Section 74-273, a tax is imposed at the rate of one percent on the selling price of tangible personal property, purchased through a sale at retail, which is titled or registered with an agency of the State of Illinois at location inside Cook County.

(c) Collection; remittance; sales receipt. The tax imposed by this Article shall be collected from the purchaser by the tax collector as defined by Section 74-271, and remitted to the Department as provided in this Article. The tax imposed by this Article shall, when collected, be stated as a distinct item separate and apart from the selling price of tangible personal property; and, the tax collector when collecting the tax shall give to the purchaser a receipt for such tax in the manner and form prescribed by the Department. Such receipt shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer.

(d) Tax paid by Purchaser. Except as provided in Section 74-277273, the purchaser shall pay the tax imposed by this Article to the tax collector.

(e) Tax Collector liable. The tax collector shall be liable to the County for the amount of tax that it is required to collect; and, shall collect the tax from purchasers by adding the tax to the selling price of tangible personal property, when sold for use in the County, in the manner prescribed by this Article and the Department. If any retailer in collecting the amount which purports ...

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