HomeMy WebLinkAboutORDINANCE - 1504 - 12/16/1981 - AUTOMOBILE RENTAL USE TAXORDINANCE NO. 1504
AN ORDINANCE AMENDING CHAPTER 18 LICENSES
AND PERMITS OF THE MUNICIPAL CODE OF THE
VILLAGE OF ELK GROVE VILLAGE BY ADDING
THERETO A NEW ARTICLE ENTITLED AUTOMOBILE
RENTING USE TAX
BE IT ORDAINED by the President and Board of Trustees
of the Village of Elk Grove Village, Counties of Cook and
DuPage, Illinois as follows:
Section 1: That Chapter 18, Licenses and Permits,
of the Municipal Code of the Village of Elk Grove Village
is hereby amended by adding thereto a new Article which
shall read as follows:
LIV. Automobile Rentina Use Tax.
18.5401. A tax is hereby imposed upon the privilege
of using in this Village an automobile which is rented from
a renter outside Illinois and which is titled or registered
with an agency of this state's government in this Village
at the rate of one percent of the rental price of such auto-
mobile while this Ordinance is in effect, in accordance with
the provisions of Section 8-11-8 of the Illinois Municipal
Code.
18.5402. Every such person engaged in such use in
the Village 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"
approved June 29, 1933, as amended.
18.5403. The tax provided for in this Ordinance shall
be collected from the persons whose Illinois address for
titling or registration purposes is given as being in this
Village.
18.5404. 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.
18.5405. The Village Clerk is hereby directed to
transmit to the State Department of Revenue a certified copy
of this Ordinance not later than five (5) days after the
effective date of this Ordinance.
18.5406. This Ordinance shall be published within
ten (10) days of its enactment as provided in Paragraph 1-2-4
of the Illinois Municipal Code and shall be effective the
first day of the month next following the expiration of the,
publication period. Certified proof of publication shall
be forwarded to the State Department of Revenue along with
a certified copy of this Ordinance as required by Section
18.5405.
Section 2: That this Ordinance shall be in full force
and effect from and after its passage, approval and publication
according to law.
VOTES: AYES: 4
NAYS: 0
ABSENT: 2
APPROVED:
Charles J. Zettek
Village President
ATTEST:
Fay M. Bishop
Village Clerk
PASSED this
16th
APPROVED this
16th
PUBLISHED this
23rd
in the Elk Grove Daily
Herald
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