(A) Imposed; rate. A tax is hereby imposed upon the privilege of using in this city an automobile which is rented from a rentor outside the state, and which is titled or registered with an agency of this state’s government in this city at the rate of 1% of the rental price of the automobile while this section is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-8.
(1983 Code, § 20-124)
(B) Payment. The tax imposed by this section shall be paid to the State Department of Revenue.
(1983 Code, § 20-125)
(C) Collection. The tax provided for in this section shall be collected from the persons whose state address for titling or registration purposes is given as being in this city.
(1983 Code, § 20-126) (Ord. 2330, passed 1-7-1982) Penalty, see § 39.99