(A) A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the village at the rate of 1% of the gross receipts from such business in accordance with state statutes.
(B) In the administration of and in compliance with this section, every person engaged in the business in the village shall have the same rights, remedies, privileges, immunities, powers and duties and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms and employ the same anodes of procedure as are prescribed in state statutes, except as otherwise provided within the acts.
(1981 Code, § 37.02) (Am. Ord. 92-06, passed 7-6-1992; Am. Ord. 94-21, passed 9-19-1994)