(A) Tax. A tax is hereby imposed upon the privilege of using in this city an automobile which is rented from a renter outside of 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 the automobile.
(B) Collection. The tax provided for in this section shall be collected by the Illinois Department of Revenue from persons whose Illinois address for titling or registration purposes is given as being within the city.
(ILCS Ch. 65, Act 5, § 8-11-8; ILCS Ch. 35, Act 105, §§ et seq.; ILCS Ch. 35, Act 155, § 4)
Statutory reference:
Similar provisions, see Ch. 24, Par. 8-11-8