(35 ILCS 155/3) (from Ch. 120, par. 1703)
Sec. 3.
A tax is imposed upon persons engaged in this State in the business
of renting automobiles in Illinois at the rate of 5% of the gross receipts
received from such business. The tax herein imposed does not apply to the
renting of automobiles to any governmental body, nor to any corporation,
society, association, foundation or institution organized and operated
exclusively for charitable, religious or educational purposes, nor to any
not for profit corporation, society, association, foundation, institution
or organization which has no compensated officers or employees and which is
organized and operated primarily for the recreation of persons 55 years of
age or older. Every person engaged in this State in the business of renting
automobiles shall apply to the Department (upon a form prescribed and
furnished by the Department) for a certificate of registration under this
Act. The certificate of registration which is issued by the Department to a
retailer under the Retailers' Occupation Tax Act shall permit such rentor
to engage in a business which is taxable under this Section without
registering separately with the Department.
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 1, 1a, 2 through 2-65 (in respect to all
provisions therein other than the State rate of tax), 2a, 2b, 2c, 3 (except
provisions relating to transaction returns, electronic filing of returns, and quarter monthly payments),
4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
11a, 12 and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act as fully as if those provisions were set
forth herein.
(Source: P.A. 100-303, eff. 8-24-17.)
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