(A) A tax is hereby imposed upon the privilege of using in the village an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of the state’s government in the village at the rate of 1% of the rental price of the automobile while this section is in effect, in accordance with the provisions of state statutes.
(B) 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 the village.
(C) The tax imposed by this section shall be paid to the Illinois Department of Revenue.
(1981 Code, § 37.01) (Am. Ord. 94-21, passed 9-19-1994)