HR0121 96TH GENERAL ASSEMBLY

HR0121 LRB096 11669 HLH 22294 r

HOUSE RESOLUTION

WHEREAS, The City of Chicago currently imposes an 8% personal property lease transaction tax on certain car rentals within the City and within the counties of Cook, DuPage, Kane, Lake, McHenry, and Will; and

WHEREAS, Under a recent ruling by the City's Department of Revenue, it is presumed that the rental is subject to the City's transaction tax if a suburban car rental company does not maintain written records, including a photocopy of the lessee's driver's license or other residency documentation, or if the lessee resides in Chicago or is staying a local visiting address in the City; this presumption can be rebutted only by a sworn affidavit signed by the lessee and certifying that he or she will not be spending more than 50% of his or her time in Chicago during the rental period; and

WHEREAS, This practice is a burden on suburban drivers and businesses; and

WHEREAS, It is wrong for the City of Chicago to attempt to balance its $50.5 million budget gap on the backs of suburban drivers, many of whom may not be using city roads and services; therefore, be it

RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE NINETY-SIXTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, that we urge the City of Chicago to cease its attempts to collect this transaction tax on non-city residents in suburban areas; and be it further

RESOLVED, That suitable copies of this resolution be presented to the Mayor of the City of Chicago and the Director of the Department of Revenue of the City of Chicago.