A. Automobile Renting Use Tax: A tax is hereby imposed upon the privilege of using in the city an automobile which is rented from a renter outside Illinois, and which is titled or registered with an agency of this state's government in the city 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 section 8-11-8 of the Illinois Municipal Code. Such tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being in such municipality. Such tax shall be collected by the Department of Revenue for the City. Such tax must be paid to the State, or an exemption determination must be obtained from the Department of Revenue, before the title or certificate of registration for the property may be issued, all in the manner provided by law. The proceeds of said tax shall be disbursed to the City pursuant to the provisions of section 8-11-8 of the Illinois Municipal Code.
B. Automobile Renting Occupation Tax: A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the City at the rate of one percent (1%) of the gross receipts from such sales made in the course of such business while this subsection is in effect, in accordance with the provisions of section 8-11-7 of the Illinois Municipal Code. The tax imposed by the City pursuant to this section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue. The certificate of registration which is issued by the department to a retailer under the Retailers' Occupation Tax Act or under the Automobile Renting Occupation and Use Tax Act shall permit such person to engage in a business which is taxable under this section without registering separately with the department. The department shall have full power to administer and enforce this section; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner hereinafter provided; and to determine all rights to credit memoranda, arising on account of the erroneous payment of tax or penalty hereunder, all in the manner provided by law. The proceeds of said tax shall be disbursed to the City pursuant to the provisions of section 8-11-8 of the Illinois Municipal Code. (Ord. 2414, 12-3-2007)