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A. Use Tax: A tax is hereby imposed upon the privilege of using in the village an automobile which is rented from a rentor outside Illinois and which is titled or registered with an agency of this state's government in the village at the rate of one percent (1%) of the rental price of such automobile while this subsection is in effect, in accordance with the provisions of 35 Illinois Compiled Statutes 155/1.
The tax provided for in this subsection shall be collected from the persons whose Illinois address for titling or registration purposes is given as being in this Village.
A tax imposed by this subsection shall be paid to the Illinois Department of Revenue. (Ord. 82-3-4, 3-15-1982, eff. 4-1-1982)
B. Occupation Tax: A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the Village at the rate of one percent (1%) of the gross receipts from such rentals made in the course of such business while this subsection is in effect, in accordance with the provisions of 35 Illinois Compiled Statutes 155/1.
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 and three 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.
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. 82-0-5, 3-15-1982, eff. 4-1-1982)