3-60-030  Tax imposed – Rate.
   A tax is hereby imposed in accordance with the provisions of paragraph 8-11-8 of the Illinois Municipal Code, the “Municipal Automobile Renting Use Tax Act”, upon the privilege of using in the City of Chicago an automobile which is rented from a renter outside Illinois, and which is titled or registered with an agency of this state's government, at the rate of one percent of the rental price of such automobile. Such tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the City of Chicago.
(Prior code § 132.1-3)