Illinois General Assembly - Illinois Compiled Statutes

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65 ILCS 5/8-11-11

(65 ILCS 5/8-11-11) (from Ch. 24, par. 8-11-11)

Sec. 8-11-11.

In addition to any other taxes authorized by law, the corporate
authorities of a municipality may impose a tax upon the privilege of
leasing motor vehicles within the municipality to a lessee on a daily
or weekly basis
in an amount not to exceed $2.75 per vehicle per rental period
specified in the lease agreement.  The tax may be stated separately in
such lease agreement, invoice or bill.

The ordinance or resolution imposing any such tax shall provide for the
means of its administration, collection and enforcement by the municipality.

As used in this Section, "municipality" means a city, village or
incorporated town, including an incorporated town which has superseded a
civil township, and "motor vehicle" has the meaning ascribed to it in
Section 1-146 of The Illinois Vehicle Code.

(Source: P.A. 84-1479.)