§ 36.32 AUTOMOBILE RENTING USE TAX ACT.
   (A)   A tax is imposed upon the privilege of using in this city an automobile which is rented from a renter outside 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 such automobile while this section is in effect, in accordance with the provisions of the Illinois Municipal Code, ILCS Ch. 65, Act 5, § 8-11-8.
   (B)   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.
   (C)   The tax imposed by this section shall be paid to the Illinois Department of Revenue.
(Ord. 82-2, passed 1-11-82)