(A) A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this city at the rate of 1% of the gross receipts from rentals made in the course of the business while this subchapter is in effect, in accordance with the provisions of § 8-11-7 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-7).
(B) Every person engaged in this business in the city shall file, on or before the last day of each calendar month, the report to the State Department of Revenue required by §§ 2 and 3 of the Retailers’ Occupation Tax Act (ILCS Ch. 35, Act 120, §§ 2 and 3), as amended.
(C) At the time the report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the renting of automobiles during the preceding month.
(1990 Code, § 27-2) (Ord. 82-228, passed 1-18-1982)