A. A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the city of Prospect Heights 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 65 Illinois Compiled Statutes 5/8-11-7.
B. Every such person engaged in such business 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 35 Illinois Compiled Statutes 120/3, as amended.
C. 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. (Ord. 0-04-29, 6-21-2004, eff. 7-1-2004)