A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this village, at the rate of one percent (1%) of the gross receipts from the rentals made in the course of the business while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/11-8-7. (1976 Code § 115.020)
B. Report Filed: Every person engaged in the business of renting automobiles in the village shall file on or before the last day of each calendar month, the report to the state department of revenue required by sections two and three of "an act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption", approved June 29, 1933, as amended 1 . (1976 Code § 115.021)
C. Payment Of Tax: At the time the report referred to in subsection B of this section is filed, there shall be paid to the state department of revenue the amount of tax imposed by subsection A of this section on account of the renting of automobiles during the preceding month. (1976 Code § 115.022)
Notes
| 1 | 3. 35 ILCS 120/1 et seq. |