55 ILCS 5/5-1032
2021 Illinois Compiled Statutes|Chapter 55 - COUNTIES|55 ILCS 5/ - Counties Code.|Article 5 - Powers And Duties Of County Boards

 (from Ch. 34, par. 5-1032)Sec. 5-1032.     County Automobile Renting Occupation Tax.     The corporate  authorities of a county may impose a tax  upon all persons engaged in the business of renting automobiles in the county,  but outside any municipality, at the rate of not to exceed 1% of the gross  receipts from such business.  The tax imposed by a county pursuant to this  Section 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", approved June 23, 1933, as amended,  or under the "Automobile Renting Occupation and Use Tax Act", enacted by  the Eighty-Second General Assembly, shall permit such person to engage in  a business which is taxable under any ordinance or resolution enacted pursuant  to this Section without registering separately with the Department under  such ordinance or resolution or under this Section.  The Department shall  have full power to administer and enforce this Section; 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 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 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 to 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 the  same are now or may hereafter be amended, 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 Section 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.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 and penalties collected hereunder.  On or before the  25th day of each calendar month, the Department shall prepare and certify  to the Comptroller the disbursement of stated sums of money to named counties  from which rentors have paid taxes or penalties hereunder to the Department  during the second preceding calendar month.  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 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  Comptroller, of the disbursement certification to the counties and the  General Revenue Fund, provided for in this Section to be given to the  Comptroller by the Department, the Comptroller shall cause the orders to be  drawn for the respective amounts in accordance with the directions  contained in such certification.Nothing in this Section shall be construed to authorize a county 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.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.The Department of Revenue must upon the request of the County Clerk or County  Board submit to a county a list of those persons who are registered with  the Department to pay automobile renting occupation tax within the unincorporated  area of that governmental unit.  This list shall contain only the names  of persons who have paid the tax and not the amount of tax paid by such person.This Section shall be known and may be cited as the "County Automobile  Renting Occupation Tax Law".    (Source: P.A. 86-962.)