55 ILCS 5/5-1033
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 5 - Powers And Duties Of County Boards

 (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.)