(A) A tax is imposed on all persons engaged in the business of renting automobiles in the Village at the rate of 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 ILCS 5/8-11-7.
(B) Every such person engaged in such business in the Village shall file all reports as required by 35 ILCS 120/2 and 3, as amended.
(C) At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax imposed on account of the renting of automobiles during the preceding month.
(D) The Village Clerk is directed to transmit to the State Department of Revenue a certified copy of this section not later than 5 days after the effective date of this section.
(1997 Code, § 32.40) (Ord. 82-1, passed 1-14-1982)