(70 ILCS 3615/4.03.1) (from Ch. 111 2/3, par. 704.03.1)
Sec. 4.03.1.
(a) The Board may impose a tax upon all persons engaged in
the business of renting automobiles in the metropolitan region at the rate
of not to exceed 1% of the gross receipts from such business within Cook
County and not to exceed 1/4% of the gross receipts from such business
within the Counties of DuPage, Kane, Lake, McHenry and Will. The tax imposed
pursuant to this paragraph 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 or under the Automobile Renting Occupation and Use Tax
Act shall permit such
person to engage in a business which is taxable under any ordinance or
resolution
enacted pursuant to this paragraph without registering separately with the
Department under such ordinance or resolution or under this paragraph. The
Department shall have full power to administer and enforce this
paragraph; 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 paragraph, the Department and persons who are
subject to this paragraph 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 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 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 paragraph 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. Nothing in this paragraph shall be construed to authorize
the Authority 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.
(b) The Board may impose a tax upon the privilege of using, in the
metropolitan
region an automobile which is rented from a renter 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 within
the County of Cook, and not to exceed 1/4% of the rental price within the
counties of DuPage, Kane, Lake, McHenry and Will. Such tax shall be collected
from persons whose Illinois address for titling or registration purposes
is given as being in the
metropolitan region. Such tax shall be collected by the Department of Revenue
for the Regional Transportation Authority. 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 paragraph; 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 paragraph, the Department and persons who are
subject to this paragraph 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 which are not inconsistent with
this paragraph, as fully as if provisions contained in those Sections of
said Act were set forth herein.
(c) 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 Regional Transportation Authority tax fund created pursuant to Section
4.03 of this Act.
(d) The Department shall forthwith pay over to the State Treasurer, ex-officio,
as trustee, all taxes, penalties and interest collected under this Section.
On or before the 25th day of each calendar month, the Department shall prepare
and certify to the State Comptroller the amount to be paid to the Authority.
The State Department of Revenue shall also certify to the Authority the
amount of taxes collected in each County other than Cook County in the metropolitan
region less the amount necessary for the payment of refunds to taxpayers
in such County. With regard to the County of Cook, the certification shall
specify the amount of taxes collected within the City of Chicago less the
amount necessary for the payment of refunds to taxpayers in the City of
Chicago and the amount collected in that portion of Cook County outside
of Chicago less the amount necessary for the payment of refunds to taxpayers
in that portion of Cook County outside of Chicago. The amount to be paid
to the Authority 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
the Authority. Within 10 days after receipt, by the State Comptroller, of
the disbursement certification to the Authority, the State Comptroller shall
cause the orders to be drawn in accordance with the directions contained
in such certification.
(e) An ordinance 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 is passed. The Board shall transmit
to the Department of Revenue on or not later than 5 days after passage of
the ordinance a certified copy of the ordinance imposing such tax whereupon
the Department of Revenue shall proceed to administer and enforce this Section
on behalf of the Authority as of the effective date of the ordinance. Upon
a change in rate of a tax levied hereunder, or upon the discontinuance of
the tax, the Board shall, on or not later than 5 days after passage of the
ordinance discontinuing the tax or effecting a change in rate, transmit
to the Department of Revenue a certified copy of the ordinance effecting
such change or discontinuance.
(Source: P.A. 91-357, eff. 7-29-99.)
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