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).