(A) A tax is imposed upon the privilege of using an automobile in the village which is rented from a rentor outside the state and which is titled or registered with an agency of this state's government in the village at the rate of 1% of the rental price of the automobile while this section is in effect, in accordance with the provisions of ILCS Ch. 65, Act 5 § 8-11-8.
(B) 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 the village.
(C) The tax imposed by this section shall be collected by the State Department of Revenue on behalf of the village.
(Ord. 82-0-001, passed 1-12-82; Am. Ord. 95-0-023, passed 5-22-95)