City of Bloomington, IL Article VII Automobile Renting Occupation Tax

§ 39-701 [Ch. 39, Sec. 21] Imposition of tax.

[Ord. No. 1982-2]

A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the City of Bloomington at the rate of 1% of the gross receipts from such sales made in the course of such business while this Ordinance is in effect in accordance with the provisions of Section 8-11-7 of the Illinois Municipal Code.

§ 39-702 [Ch. 39, Sec. 22] Filing of report.

[Ord. No. 1982-2]

Every such person engaged in such business in the City of Bloomington 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.

§ 39-703 [Ch. 39, Sec. 23] Payment of tax.

[Ord. No. 1982-2]

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.

§ 39-704 [Ch. 39, Sec. 24] Filing of copy of article.

[Ord. No. 1982-2]

The City Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this Ordinance not later than five days after the effective date of this Ordinance.