(55 ILCS 5/5-1033) (from Ch. 34, par. 5-1033)
Sec. 5-1033.
County Automobile Renting Use Tax.
The corporate
authorities of a county may impose a tax upon the privilege of using, in
such county an automobile which is rented from a rentor outside Illinois,
and which is titled or registered with an agency of this State's
government, at a rate not to exceed 1% of the rental price of such
automobile. Such tax shall be collected from persons whose Illinois
address for titling or registration purposes is given as being in the
unincorporated area of such county. Such tax shall be collected by the
Department of Revenue for any county imposing such tax. Such tax must be
paid to the State, or an exemption determination must be obtained from the
Department of Revenue, before the title or certificate of registration for
the property may be issued. The tax or proof of exemption may be
transmitted to the Department by way of the State agency with which, or
State officer with whom, the tangible personal property must be titled or
registered if the Department and such agency or State officer determine
that this procedure will expedite the processing of applications for title
or registration.
The Department shall have full power to administer and enforce this Section;
to collect all taxes, penalties and interest due hereunder; to dispose of
taxes, penalties and interest so collected in the manner hereinafter provided,
and to determine all rights to credit memoranda or refunds arising on account
of the erroneous payment of tax, penalty or interest 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
4 (except provisions pertaining to the State rate of tax; and with relation
to the provisions of the "Use Tax Act" referred to therein, except
provisions concerning collection or refunding of the tax by retailers, and
except the provisions of Section 19 pertaining to claims by retailers and
except the last paragraph concerning refunds, 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, which are not inconsistent
with this Section, as fully as if provisions contained in those Sections
of said Act were set forth herein.
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, penalties and interest collected hereunder. On or
before the 25th day of each calendar month, the Department shall prepare
and certify to the State Comptroller the disbursement of stated sums of
money to named counties from which the Department, during the second preceding
calendar month, collected taxes hereunder from persons whose Illinois address
for titling or registration purposes is given as being in the unincorporated
area of such county. 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 State 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
State Comptroller, of the disbursement certification to the counties and
the General Revenue Fund, provided for in this Section to be given to the
State Comptroller by the Department, the State Comptroller shall cause the
orders to be drawn for the respective amounts in accordance with the
directions contained in such certification.
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.
This Section shall be known and may be cited as the "County Automobile
Renting Use Tax Law".
(Source: P.A. 86-962.)
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