A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this Village at the rate of one percent (1%) of the gross receipts from such rentals made in the course of such business while this Section is in effect, in accordance with the provisions of section 5/8-11-7 of the Illinois Municipal Code.
Every such person engaged in such business in the Village shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by sections two (2) and three (3) of the Retailers Occupation Tax Act, 35 ILCS 120/1 et seq.
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.
This Section shall be effective on the first day of the calendar month next following publication as provided in Municipal Code section 5/1-2-4. Certified proof of publication shall be forwarded to the Illinois Department of Revenue along with the certified copy of this Section. (Ord. 1151, 1-4-82)