A. Tax Imposed: A tax is hereby imposed upon the privilege of using in the village 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 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 5/8-11-8 of the Illinois municipal code 1 .
B. Report Required: 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 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. Collection, Payment Of Tax:
1. The tax provided for in this section shall be collected from the person whose Illinois address for titling or registration purposes is given as being in the village.
2. 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. 82-1, 1-19-1982)
Notes
| 1 | 3. 65 ILCS. |