70 ILCS 3615/4.03.1
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 3615/ - Regional Transportation Authority Act.|Article IV - Finances

 (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.)