65 ILCS 5/8-11-8
2021 Illinois Compiled Statutes|Chapter 65 - MUNICIPALITIES|65 ILCS 5/ - Illinois Municipal Code.|Article 8 - Finance

 (from Ch. 24, par. 8-11-8)Sec. 8-11-8.         The corporate authorities of a municipality may impose a  tax upon the privilege of using, in such municipality, 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 such municipality.  Such tax shall be collected by the Department  of Revenue for any municipality 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", enacted by the Eighty-second General Assembly,  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 municipal 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 municipalities, the municipality in each instance to be that  municipality 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 such municipality.  The amount to be paid to each municipality 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 municipality, less 1.6% 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 municipalities 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 municipalities and the General Revenue Fund, provided  or 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 second calendar  month next following publication as provided in Section 1-2-4.  The corporate  authorities of any municipality which levies a tax authorized by this Section  shall transmit to the Department of Revenue not later than 5 days after  publication 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 municipality 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 municipality shall, on or not later than 5 days after publication  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.As used in this Section, "Municipal" and "Municipality" means a city, village  or incorporated town, including an incorporated town which has superseded  a civil township.This Section shall be known and may be cited as the "Municipal Automobile  Renting Use Tax Act".    (Source: P.A. 84-149.)