3-1-5: MUNICIPAL AUTOMOBILE RENTING USE TAX:
   A.   Tax Imposed: A tax is hereby imposed upon the privilege of using in this village an automobile which is rented from a renter outside the state and which is titled or registered with an agency of this state's government in this village at the rate of one percent (1%) of the rental price of the automobile while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-8. (1976 Code § 115.030)
   B.   Collection Of Tax: The tax provided for in this section shall be collected from the persons whose Illinois address for titling or registration purposes is given as being in this village. (1976 Code § 115.031)
   C.   Payment Of Tax: The tax imposed by this section shall be paid to the Illinois department of revenue. (1976 Code § 115.032)