§ 111.39 AUTOMOBILE RENTING USE TAX.
   (A)   A tax is imposed upon the privilege of using in the Village an automobile which is rented from a renter outside Illinois, and which is titled or registered with an agency of the government of the state in the Village at the rate of 1% of the rental price of such automobile, while this section is in effect, in accordance with the provisions of 65 ILCS 5/8-11-8.
   (B)   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 Village.
   (C)   The tax imposed by this section shall be paid to the Illinois Department of Revenue.
   (D)   The Clerk of the Village 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, § 32.41) (Ord. 87-2, passed 1-14-1982)