[Adopted 1-19-1993 (Art. IV, Ch. I, Section V, of the 1993 Code)]
A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this City 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 City 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,[1] approved June 29, 1933, as amended.
[1]
Editor's Note: See 35 ILCS 120/1 et seq.
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 automobile during the preceding month.