2-1-4: MUNICIPAL AUTOMOBILE RENTING USE TAX:
   A.   Tax Imposed: A tax is hereby imposed upon the privilege of using in this Village an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of this State's government in this Village 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 1 .
   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 this Village.
   C.   Payment Of Tax: The tax imposed by this Section shall be paid to the Illinois Department of Revenue. (Ord. 82-O-06, 5-3-1982)

 

Notes

1
1. S.H.A. 35 ILCS 115/1 et seq.