City of Columbia, IL
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2020-08-17
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Part II: General Legislation
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Chapter 335 Taxation
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Article IV Municipal Automobile Renting Use Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Boards, Commissions and Committees
- Ch 14 City Council
- Ch 18 City Plan
- Ch 25 Discrimination
- Ch 31 Emergency Services
- Ch 35 Ethics
- Ch 42 Finances
- Ch 53 Identity Theft Prevention Program
- Ch 79 Officers and Employees
- Ch 85 Personnel Code
- Ch 90 Purchasing
- Ch 96 Records
- Ch 102 Wards
- Part II: General Legislation
- Ch 105 Adult Uses
- Ch 110 Alarm Systems
- Ch 120 Animals
- Ch 125 Architectural Review
- Ch 132 Bed-And-Breakfast Establishments
- Ch 138 Building Construction
- Ch 142 Business Licensing
- Ch 144 Cannabis
- Ch 146 Driveways
- Ch 154 Electrical Code
- Ch 160 Excavations
- Ch 165 Fees and Charges
- Ch 170 Flood Damage Prevention
- Ch 175 Foreign Fire Insurance Companies
- Ch 187 Historic Preservation
- Ch 194 Housing Code
- Ch 202 Industrial Standards
- Ch 209 Junk Dealers
- Ch 223 Liquor Code
- Ch 230 Massage Establishments
- Ch 235 Mobile Home Parks
- Ch 244 Noise
- Ch 249 Nuisances
- Ch 256 Offenses
- Ch 260 Oil and Gas Wells
- Ch 267 Parks and Public Areas
- Ch 271 Peddling and Soliciting
- Ch 275 Play Vehicles
- Ch 278 Plumbing Code
- Ch 280 Property Maintenance
- Ch 288 Raffles
- Ch 302 Signs and Awnings
- Ch 308 Solid Waste
- Ch 313 Storage Trailers
- Ch 319 Stormwater Management
- Ch 324 Streets and Sidewalks
- Ch 330 Subdivision of Land
- Ch 335 Taxation
- Ch 335 Art IV Municipal Automobile Renting Use Tax
- § 335-4.1 Tax imposed; rate.
- § 335-4.2 Collection and enforcement.
- Ch 340 Trees and Shrubs
- Ch 350 Vehicles and Traffic
- Ch 360 Water and Sewers
- Ch 368 Weeds
- Ch 377 Yard Sales
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted as Ch. 3.32 of the 1997 Code]
There is imposed upon the privilege of using an automobile which
is rented from a renter located outside the State of Illinois that
is titled or registered with an agency of the State of Illinois and
whose Illinois address for titling or registration purposes is given
as being in the City, a municipal 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 Municipal Automobile Renting Use Tax Act (65 ILCS 5/8-11-8).
