(A) A tax is imposed upon the privilege of using in this city 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 city at the rate of 1% of the rental price of such automobile in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-8.
(B) Every person engaged in such business in the city shall file all reports as required by ILCS Ch. 35, Act 155, §§ 2 and 3 to the State Department of Revenue.
(C) The tax provided for in this chapter shall be collected from the persons whose Illinois address for titling or registration purposes is given as being in this city.
(D) At the time such report is filed, there shall be paid to the state’s Department of Revenue the amount of tax imposed on account of the renting of automobiles during the preceding month.
(Ord. 82-3, passed 1-11-1982)