A. Tax Imposed: A municipal automobile rental use tax is hereby imposed upon the privilege of using an automobile which is rented from a renter outside the state and which is titled or registered with an agency of the state in the village at the rate of one percent (1%) of the rental price of such automobile while this section is in effect, in accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-8 of the Illinois municipal code.
B. Scope Of Tax: The tax provided for in this section shall be collected from any person whose Illinois address for titling or registration purposes is given as being within the village.
C. Payment Of Tax: The tax imposed by this section shall be paid to the Illinois department of revenue. (Ord. 82-1614, 2-16-1982; amd. 1997 Code)