[Adopted 1981 by Ord. No. 556; amended in its entirety 1982 by Ord. No. 558 (Ch. 3.24 of the 1979 Code)]
A tax is imposed upon all persons engaged in the business of
renting automobiles in this City at the rate of 1% of the gross receipts
from such sales made in the course of such business while this article
is in effect, in accordance with the provisions of Section 8-11-7
of the Illinois Municipal Code (65 ILCS 5/8-11-7).
Every such person engaged in such business in the City shall
file ,on or before the last day of each calendar month, the report
of 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.
At the time such report is filed, there shall be paid to the
State Department of Revenue the amount of tax imposed on account of
the renting of automobiles during the preceding month.
