(A) A tax is imposed on all persons engaged in the business of renting automobiles in this city at the rate of 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 ILCS Ch. 65, Act 5 § 8-11-7.
(B) Every person engaged in such business in the city shall file on or before the last day of each calendar month, the report to the Illinois 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.
(C) At the time such report is filed, there shall be paid to the Illinois Department of Revenue the amount of tax imposed in division (A) hereof on account of the renting of automobiles during the preceding month.
(D) The City Clerk is directed to transmit to the Illinois Department of Revenue a certified copy of this section.
(Ord. 82-0-3, passed 3-8-82)