(A) A tax is hereby imposed upon the privilege of leasing motor vehicles within the village to a lessee on a daily or weekly basis in the amount of $2.75 per vehicle per rental period specified in the lease agreement.
(B) Any tax herein imposed is in addition to any other taxes authorized by law.
(C) The lessor shall be required to pay this tax to the village as provided in division (E) below. The lessor shall be allowed to pass this tax along to lessees as a separate charge on rental bills or invoices.
(D) This tax shall not apply to the following:
(1) Any lessee who is a governmental body.
(2) Any lessor who is a motor vehicle dealer. For purposes of this section a motor vehicle dealer is any person or entity licensed by the Illinois Secretary of State to sell new and/or used motor vehicles.
(3) Any lessor upon whom the imposition of the tax would violate the United States Constitution or the Constitution of the State of Illinois.
(E) Except as provided herein, the lessor shall pay this tax on a monthly basis, with the tax due on motor vehicles leased within the month by the last day of the following month. A remittance return shall accompany each monthly payment. The form of such remittance return shall be prescribed by the village, and such return shall include the number of motor vehicles leased within that month and any other reasonable information the village deems necessary. The remittance returns shall be filed and signed by the lessor under penalty as provided in §§ 33.117 and 33.999 of this chapter. The village may allow a lessor to pay this tax on an annual basis, if the lessor's average monthly tax liability is less than $20, with the tax due for the calendar year by the last day of January of the following year. A remittance form prescribed by the village, with requirements similar to the monthly remittance return referred to above, shall be signed and filed by the lessor with his annual payment.
(Ord. 97-47, passed 11-19-97; Am. Ord. 99-08, passed 2-17-99; Am. Ord. 2019-004, passed 5- 15-19)