City of El Paso, IL
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2023-03-06
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Part II: General Legislation
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Chapter 265 Taxation
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Article V Automobile Renting Use Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 18 City Council
- Ch 26 Emergency Management
- Ch 31 Ethics
- Ch 37 Finances
- Ch 49 Identity Theft Prevention Program
- Ch 70 Officers and Employees
- Ch 75 Personnel Code
- Ch 78 Police Department
- Part II: General Legislation
- Ch 105 Advertising
- Ch 110 Alcoholic Beverages
- Ch 115 Animals
- Ch 133 Building Construction
- Ch 138 Buildings, Moving of
- Ch 144 Buildings, Unsafe
- Ch 147 Cable/Video Service
- Ch 150 Cannabis Business Establishments
- Ch 156 Curfew
- Ch 163 Driveways
- Ch 165 Drugs
- Ch 166 Drug Paraphernalia
- Ch 171 Explosives and Fireworks
- Ch 177 Firearms
- Ch 182 Fire Prevention
- Ch 185 Games of Chance
- Ch 188 Home Kitchen Operations
- Ch 189 Hunting
- Ch 195 Junk Dealers
- Ch 203 Manufactured Home Parks
- Ch 211 Nuisances
- Ch 218 Parks and Recreation Areas
- Ch 223 Peace and Good Order
- Ch 227 Peddlers and Solicitors
- Ch 230 Registration of Foreclosing Mortgaged Property and Vacant Foreclosure Property
- Ch 232 Rights-Of-Way, Use of
- Ch 236 Sanitary Standards
- Ch 241 Sexually Oriented Businesses
- Ch 243 Signs
- Ch 244 Solar Energy Code
- Ch 245 Solid Waste
- Ch 250 Stormwater Management
- Ch 255 Streets, Sidewalks and Public Property
- Ch 260 Subdivision of Land
- Ch 265 Taxation
- Ch 265 Art V Automobile Renting Use Tax
- § 265-9 Imposed.
- § 265-10 Report required.
- § 265-11 Collection.
- § 265-12 Payment.
- Ch 275 Tobacco Products
- Ch 280 Trees and Plant Material
- Ch 288 Vehicles and Traffic
- Ch 293 Vehicles, Motorized
- Ch 302 Water and Sewers
- Ch 315 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 1981 by Ord. No. 557; amended in its entirety 1982 by Ord. No. 559 (Ch. 3.28 of the 1979 Code)]
A tax is imposed upon the privilege of using in this 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 this City at the rate of 1% of the rental price of such automobile
while this article is in effect, in accordance with the provisions
of Section 8-11-8 of the Illinois Municipal Code (65 ILCS 5/8-11-8).
Every such person engaged in such business in the City 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.
The tax provided for in this article shall be collected from
the persons whose Illinois address for titling or registration purposes
is given as being in this City.
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.
