A. Tax Imposed; Amount: A tax is hereby imposed upon the privilege of using in the city an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of the state government at the rate of one percent (1%) of the rental price of such automobile while this section is in effect, in accordance with the provisions of section 8-11-8 of the Illinois municipal code. (1996 Code § 27-61)
B. Collection Of Tax: 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 city. (1996 Code § 27-62)
C. Remittance Of Tax: The tax imposed by this section shall be paid to the Illinois department of revenue. (1996 Code § 27-63)