A. A tax is hereby imposed upon the privilege of using in the city of Prospect Heights 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 one percent (1%) of the rental price of such automobile while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-8. (Ord. 0-04-29, 6-21-2004, eff. 7-1-2004)
B. Every lessee of an automobile which is rented from a renter outside Illinois and which is titled or registered with an agency of Illinois government 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 2 and 3 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. (Ord. 0-82-17, 7-6-1982)
C. The tax provided for in this section shall be collected from the persons whose state address for titling or registration purposes is given as being in this city and shall be paid to the Illinois department of revenue. (Ord. 0-04-29, 6-21-2004, eff. 7-1-2004)
At the time each report required in subsection B of this section is filed, there shall be paid to state department of revenue the amount of tax hereby imposed on account of the renting of automobiles during the preceding month. (Ord. 0-82-17, 7-6-1982)