[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.