[Adopted as Ch. 3.28 of the 1997 Code]
There is imposed upon all persons engaged in the business of
renting automobiles in the City a municipal automobile renting occupation
tax, at the rate of 1% of the gross receipts from such business.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
For the purpose of this article, the terms "renting," "automobile,"
"person," "renter," "rentee," "gross receipts" and "rental price"
shall be as defined in the Illinois Automobile Renting Occupation
and Use Tax Act (35 ILCS 155/2), as amended.
The tax imposed by this article and all civil penalties that
may be assessed as an incident thereof shall be collected and enforced
by the Illinois State Department of Revenue in accordance with the
Illinois Municipal Automobile Renting Occupation Tax Act (65 ILCS
5/8-11-7).
The persons subject to the tax imposed by this article may reimburse
themselves for their tax liability hereunder by separately stating
such tax as an additional charge, which charge may be stated in combination,
in a single amount, with the state tax which sellers are required
to collect under the Automobile Renting Occupation and Use Tax Act
pursuant to such bracketed schedules as the Illinois Department of
Revenue may prescribe, all as is provided in the Municipal Automobile
Renting Occupation Tax Act (65 ILCS 5/8-11-7).
Nothing contained in this article shall be construed to authorize
a tax upon the privilege of engaging in any business which under the
Constitution of the United States may not be made the subject of taxation
by the State of Illinois.
