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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 |
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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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| 1 | | AN ACT concerning local government.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Counties Code is amended by changing Section |
| 5 | | 5-1032 as follows:
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| 6 | | (55 ILCS 5/5-1032) (from Ch. 34, par. 5-1032)
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| 7 | | Sec. 5-1032. County Automobile Renting Occupation Tax. The
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| 8 | | The corporate
authorities of a county may impose a tax
upon all |
| 9 | | persons engaged in the business of renting automobiles in the |
| 10 | | county,
but outside any municipality, at the rate of not to |
| 11 | | exceed 1% of the gross
receipts from such business. The tax |
| 12 | | imposed by a county pursuant to this
Section and all civil |
| 13 | | penalties that may be assessed as an Incident thereof
shall be |
| 14 | | collected and enforced by the State Department of Revenue. The
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| 15 | | certificate of registration which is issued by the Department |
| 16 | | to a retailer
under the "Retailers' Occupation Tax Act", |
| 17 | | approved June 23, 1933, as amended,
or under the "Automobile |
| 18 | | Renting Occupation and Use Tax Act", enacted by
the |
| 19 | | Eighty-Second General Assembly, shall permit such person to |
| 20 | | engage in
a business which is taxable under any ordinance or |
| 21 | | resolution enacted pursuant
to this Section without |
| 22 | | registering separately with the Department under
such |
| 23 | | ordinance or resolution or under this Section. The Department |
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| 1 | | shall
have full power to administer and enforce this Section; |
| 2 | | to collect all taxes
and penalties due hereunder; to dispose of |
| 3 | | taxes and penalties so collected
in the manner hereinafter |
| 4 | | provided, and to determine all rights to credit
memoranda, |
| 5 | | arising on account of the erroneous payment of tax or penalty
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| 6 | | hereunder. In the administration of, and compliance with, this |
| 7 | | Section,
the Department and persons who are subject to this |
| 8 | | Section shall have the
same rights, remedies, privileges, |
| 9 | | immunities, powers and duties, and be
subject to the same |
| 10 | | conditions, restrictions, limitations, penalties and
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| 11 | | definitions of terms, and employ the same modes of procedure, |
| 12 | | as are prescribed
in Sections 2 and 3 (in respect to all |
| 13 | | provisions therein other than the
State rate of tax; and with |
| 14 | | relation to the provisions of the "Retailers'
Occupation Tax" |
| 15 | | referred to therein, except as to the disposition of taxes
and |
| 16 | | penalties collected, and except for the provision allowing |
| 17 | | retailers
a deduction from the tax to cover certain costs, and |
| 18 | | except that credit
memoranda issued hereunder may not be used |
| 19 | | to discharge any State tax
liability) of the "Automobile |
| 20 | | Renting Occupation and Use Tax Act", as the
same are now or may |
| 21 | | hereafter be amended, as fully as if provisions
contained in |
| 22 | | those Sections of said Act were set forth herein. |
| 23 | | Persons subject to any tax imposed pursuant to the |
| 24 | | authority granted in
this Section may reimburse themselves for |
| 25 | | their tax liability hereunder by
separately stating such tax as |
| 26 | | an additional charge, which charge may be
stated in |
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| 1 | | combination, in a single amount, with State tax which sellers
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| 2 | | are required to collect under the "Automobile Renting |
| 3 | | Occupation and Use
Tax Act" pursuant to such bracket schedules |
| 4 | | as the Department may prescribe.
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| 5 | | Whenever the Department determines that a refund should be |
| 6 | | made under
this Section to a claimant instead of issuing a |
| 7 | | credit memorandum, the
Department shall notify the State |
| 8 | | Comptroller, who shall cause the order to
be drawn for the |
| 9 | | amount specified, and to the person named, in such
notification |
| 10 | | from the Department. Such refund shall be paid by the State
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| 11 | | Treasurer out of the county automobile renting tax fund.
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| 12 | | The Department shall forthwith pay over to the State |
| 13 | | Treasurer, ex-officio,
as trustee, all taxes and penalties |
| 14 | | collected hereunder. On or before the
25th day of each calendar |
| 15 | | month, the Department shall prepare and certify
to the |
| 16 | | Comptroller the disbursement of stated sums of money to named |
| 17 | | counties
from which rentors have paid taxes or penalties |
| 18 | | hereunder to the Department
during the second preceding |
| 19 | | calendar month. The amount to be paid to each
county shall be |
| 20 | | the amount (not including credit memoranda) collected |
| 21 | | hereunder
during the second preceding calendar month by the |
| 22 | | Department, and not including
an amount equal to the amount of |
| 23 | | refunds made during the second preceding
calendar month by the |
| 24 | | Department on behalf of such county, less 2% of such
balance, |
| 25 | | which sum shall be retained by the State Treasurer to cover the
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| 26 | | costs incurred by the Department in administering and enforcing |
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| 1 | | this
Section as provided herein. The Department at the time of |
| 2 | | each monthly
disbursement to the counties shall prepare and |
| 3 | | certify to the Comptroller
the amount, so retained by the State |
| 4 | | Treasurer, to be paid into the General
Revenue Fund of the |
| 5 | | State Treasury. Within 10 days after receipt, by the
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| 6 | | Comptroller, of the disbursement certification to the counties |
| 7 | | and the
General Revenue Fund, provided for in this Section to |
| 8 | | be given to the
Comptroller by the Department, the Comptroller |
| 9 | | shall cause the orders to be
drawn for the respective amounts |
| 10 | | in accordance with the directions
contained in such |
| 11 | | certification.
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| 12 | | Nothing in this Section shall be construed to authorize a |
| 13 | | county to
impose a tax upon the privilege of engaging in any |
| 14 | | business which under the
constitution of the United States may |
| 15 | | not be made the subject of taxation
by this State.
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| 16 | | An ordinance or resolution imposing a tax hereunder or |
| 17 | | effecting a change
in the rate thereof shall be effective on |
| 18 | | the first day of the calendar
month next following the month in |
| 19 | | which such ordinance or resolution is
passed. The corporate |
| 20 | | authorities of any county which levies a tax authorized
by this |
| 21 | | Section shall transmit to the Department of Revenue on or not |
| 22 | | later
than 5 days after passage of the ordinance or resolution |
| 23 | | a certified copy
of the ordinance or resolution imposing such |
| 24 | | tax whereupon the Department
of Revenue shall proceed to |
| 25 | | administer and enforce this Section on behalf
of such county as |
| 26 | | of the effective date of the ordinance or resolution.
Upon a |
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| 1 | | change in rate of a tax levied hereunder, or upon the |
| 2 | | discontinuance
of the tax, the corporate authorities of the |
| 3 | | county shall on or not later
than 5 days after passage of the |
| 4 | | ordinance or resolution discontinuing the
tax or effecting a |
| 5 | | change in rate transmit to the Department of Revenue a
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| 6 | | certified copy of the ordinance or resolution effecting such |
| 7 | | change or discontinuance.
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| 8 | | The Department of Revenue must upon the request of the |
| 9 | | County Clerk or County
Board submit to a county a list of those |
| 10 | | persons who are registered with
the Department to pay |
| 11 | | automobile renting occupation tax within the unincorporated
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| 12 | | area of that governmental unit. This list shall contain only |
| 13 | | the names
of persons who have paid the tax and not the amount |
| 14 | | of tax paid by such person.
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| 15 | | This Section shall be known and may be cited as the "County |
| 16 | | Automobile
Renting Occupation Tax Law".
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| 17 | | (Source: P.A. 86-962.)
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