(A) Imposed; rate. 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 those rentals made in the course of that business while this section is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-7.
(1983 Code, § 20-143)
(B) Reports. Every person engaged in a business in the city which business is subject to the tax imposed by this section shall file all reports as required by ILCS Ch. 35, Act 120, §§ 2 and 3.
(1983 Code, § 20-144)
(C) Payment. At the time the report required by division (B) of this section 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.
(1983 Code, § 20-145)
(Ord. 2329, passed 1-7-1982) Penalty, see § 39.99