A tax is hereby imposed upon all persons engaged in the business
of renting automobiles in the Village at the rate of 1% of the gross
receipts from such rentals made in the course of such business while
this Article 9 is in effect, in accordance with the provisions of
65 ILCS 5/8-11-7.
Every such person engaged in the business in the Village shall
file on or before the last day of each calendar month, the report
to the Illinois Department of Revenue required by 35 ILCS 105/1 et
seq., 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
Illinois Department of Revenue the amount of tax hereby imposed on
account of the renting of automobiles during the preceding month.
