(A) A tax is hereby imposed upon the privilege of using in this city an automobile which is rented from a renter outside the state 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 while this section is in effect, in accordance with the provisions of 65 ILCS 5/8-11-8.
(B) Every such person engaged in such business in the city shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by sections two and three of “An Act in Relation to a Tax Upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption”, approved June 29, 1933, as amended.
(C) 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 this city.
(D) At the time such report is filed, there shall be paid to the State Department of Revenue, the amount of tax hereby imposed on account of the renting of automobiles during the preceding month.
(1974 Code, § 3-13-7) (Ord. 666, passed 1-12-1982)