A tax is hereby imposed upon every person engaged in the business of renting or leasing tangible personal property to the users thereof at the rate of 0.5% of the gross receipts from the renting or leasing made in the course of the business while this chapter is in effect, in accordance with ILCS Ch. 65, Act 5, § 8-11-6, as amended.
(Ord. passed 9-14-1965)