A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this village at the rate of one percent (1%) of the gross receipts from such rentals made in the course of such business while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-7.
B. Report Required: Every such person engaged in such business in the village shall file on or before the last day of each calendar month the report to the state department of revenue required by sections two and three of "an act in relation to a tax upon persons engaged in the business of selling tangible personal property to purchasers for use or consumption", approved June 29, 1933, as amended 1 .
C. Payment Of Tax: At the time such 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. (Ord., 1-11-1982)
Notes
| 1 | 2. 35 ILCS 155/1 et seq. |