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(A) A tax is imposed upon all persons engaged in the business of renting automobiles in this city at the rate of 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 the Illinois Municipal Code, ILCS Ch. 65, Act 5, § 8-11-7.
(B) Every person engaged in such business in the city shall file all reports as required by ILCS Ch. 35, Act 120 § 3 to the State Department of Revenue.
(C) At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax imposed on account of the renting of automobiles during the preceding month.
(Ord. 82-3, passed 1-11-82)