[Ord. No. 97-13, 8-4-1997]
There is hereby imposed upon all persons engaged in the business of renting automobiles in the County, but outside any municipality, a County Automobile Renting Occupation Tax, at the rate of 1% of the rental price of such automobile.
The tax imposed by this article shall be collected and enforced by the State of Illinois Department of Revenue in accordance with the Illinois County Automobile Renting Occupation Tax Act (55 ILCS 5/5-1032).