A. A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the village at the rate of one percent (1%) of the gross receipts from such rentals made in the course of such business in accordance with the provisions of the municipal automobile renting occupation tax act 1 .
B. Every such person engaged in such business in the village shall file on the date specified therein, a return with the state department of revenue as required by section 3 of retailers' occupation tax act 2 .
C. At the time such return is filed, such person shall pay to the state department of revenue the amount of tax hereby imposed on account of receipts from the renting of automobiles during the preceding month. (Ord. 1533, 6-23-1997)
Notes
| 1 | 1. 65 ILCS 5/8-11-7. |
| 2 | 2. 35 ILCS 120/3. |