[Adopted 3-8-1982 by Ord. No. 82-3]
A tax is hereby imposed upon all persons engaged in the business
of renting automobiles in this Village at the rate of 1% of the gross
receipts from such rentals made in the course of such business while
this article is in effect, in accordance with the provisions of 65
ILCS 5/8-11-7.
Every such person engaged in such business in the Village shall
file, on or before the last day of each calendar month, the report
to the State Department of Revenue required by Sections Two and Three
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.[1]
[1]
Editor's Note: See 35 ILCS 120/2 et seq. and 120/3.
At the time such report is filed, there shall be paid to the
State Department of Revenue the amount of tax hereby imposed on account
of the renting of automobiles during the preceding month.
