Bill Text: IL SB3156 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: Amends the County Automobile Renting Occupation Tax Act in the Counties Code. Makes a technical change.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [SB3156 Detail]

Download: Illinois-2011-SB3156-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 SB3156 Introduced 2/1/2012, by Sen. David Koehler SYNOPSIS AS INTRODUCED:
55 ILCS 5/5-1032 from Ch. 34, par. 5-1032
Amends the County Automobile Renting Occupation Tax Act in the Counties Code. Makes a technical change.
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A BILL FOR
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AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Counties Code is amended by changing Section
5-1032 as follows:
(55 ILCS 5/5-1032) (from Ch. 34, par. 5-1032)
Sec. 5-1032. County Automobile Renting Occupation Tax. The
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

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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

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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

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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

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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.)