Illinois Compiled Statutes
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55 ILCS 5/5-1032
(55 ILCS 5/5-1032)
(from Ch. 34, par. 5-1032)
County Automobile Renting Occupation Tax.
authorities of a county may impose a tax
upon all persons engaged in the business of renting automobiles in the county,
but outside any municipality, at the rate of not to exceed 1% of the gross
receipts from such business. The tax imposed by a county pursuant to this
Section and all civil penalties that may be assessed as an Incident thereof
shall be collected and enforced by the State Department of Revenue. The
certificate of registration which is issued by the Department to a retailer
under the "Retailers' Occupation Tax Act", approved June 23, 1933, as amended,
or under the "Automobile Renting Occupation and Use Tax Act", enacted by
the Eighty-Second General Assembly, shall permit such person to engage in
a business which is taxable under any ordinance or resolution enacted pursuant
to this Section without registering separately with the Department under
such ordinance or resolution or under this Section. The Department shall
have full power to administer and enforce this Section; to collect all taxes
and penalties due hereunder; to dispose of taxes and penalties so collected
in the manner hereinafter provided, and to determine all rights to credit
memoranda, arising on account of the erroneous payment of tax or penalty
hereunder. In the administration of, and compliance with, this Section,
the Department and persons who are subject to this Section shall have the
same rights, remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations, penalties and
definitions of terms, and employ the same modes of procedure, as are prescribed
in Sections 2 and 3 (in respect to all provisions therein other than the
State rate of tax; and with relation to the provisions of the "Retailers'
Occupation Tax" referred to therein, except as to the disposition of taxes
and penalties collected, and except for the provision allowing retailers
a deduction from the tax to cover certain costs, and except that credit
memoranda issued hereunder may not be used to discharge any State tax
liability) of the "Automobile Renting Occupation and Use Tax Act", as the
same are now or may hereafter be amended, as fully as if provisions
contained in those Sections of said Act were set forth herein.
Persons subject to any tax imposed pursuant to the authority granted in
this Section may reimburse themselves for their tax liability hereunder by
separately stating such tax as an additional charge, which charge may be
stated in combination, in a single amount, with State tax which sellers
are required to collect under the "Automobile Renting Occupation and Use
Tax Act" pursuant to such bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under
this Section to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause the order to
be drawn for the amount specified, and to the person named, in such
notification from the Department. Such refund shall be paid by the State
Treasurer out of the county automobile renting tax fund.
The Department shall forthwith pay over to the State Treasurer, ex-officio,
as trustee, all taxes and penalties collected hereunder. On or before the
25th day of each calendar month, the Department shall prepare and certify
to the Comptroller the disbursement of stated sums of money to named counties
from which rentors have paid taxes or penalties hereunder to the Department
during the second preceding calendar month. The amount to be paid to each
county shall be the amount (not including credit memoranda) collected hereunder
during the second preceding calendar month by the Department, and not including
an amount equal to the amount of refunds made during the second preceding
calendar month by the Department on behalf of such county, less 2% of such
balance, which sum shall be retained by the State Treasurer to cover the
costs incurred by the Department in administering and enforcing this
Section as provided herein. The Department at the time of each monthly
disbursement to the counties shall prepare and certify to the Comptroller
the amount, so retained by the State Treasurer, to be paid into the General
Revenue Fund of the State Treasury. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the counties and the
General Revenue Fund, provided for in this Section to be given to the
Comptroller by the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the directions
contained in such certification.
Nothing in this Section shall be construed to authorize a county to
impose a tax upon the privilege of engaging in any business which under the
constitution of the United States may not be made the subject of taxation
by this State.
An ordinance or resolution imposing a tax hereunder or effecting a change
in the rate thereof shall be effective on the first day of the calendar
month next following the month in which such ordinance or resolution is
passed. The corporate authorities of any county which levies a tax authorized
by this Section shall transmit to the Department of Revenue on or not later
than 5 days after passage of the ordinance or resolution a certified copy
of the ordinance or resolution imposing such tax whereupon the Department
of Revenue shall proceed to administer and enforce this Section on behalf
of such county as of the effective date of the ordinance or resolution.
Upon a change in rate of a tax levied hereunder, or upon the discontinuance
of the tax, the corporate authorities of the county shall on or not later
than 5 days after passage of the ordinance or resolution discontinuing the
tax or effecting a change in rate transmit to the Department of Revenue a
certified copy of the ordinance or resolution effecting such change or discontinuance.
The Department of Revenue must upon the request of the County Clerk or County
Board submit to a county a list of those persons who are registered with
the Department to pay automobile renting occupation tax within the unincorporated
area of that governmental unit. This list shall contain only the names
of persons who have paid the tax and not the amount of tax paid by such person.
This Section shall be known and may be cited as the "County Automobile
Renting Occupation Tax Law".
(Source: P.A. 86-962.)