(70 ILCS 3610/5.02) (from Ch. 111 2/3, par. 355.02)
Sec. 5.02.
(a) The Board of Trustees of any Metro East Mass Transit
District may impose a tax upon all persons engaged in the business of
renting automobiles in the district at the rate of not to exceed 1% of the
gross receipts from such business. The tax imposed by a district 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 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 and Section 3-7 of the Uniform Penalty and Interest Act as
fully as if provisions contained in those Sections 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 district 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 of Trustees of any Metro East Mass Transit District may
impose a tax upon the privilege of using, in such district, 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 district. Such tax shall be collected by
the Department of Revenue for any district 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 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 off 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 that 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 and Section 3-7 of the
Uniform Penalty and Interest Act, which are not inconsistent with this
paragraph, as fully as if provisions contained in those Sections 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 refunds shall be paid by the State
Treasurer out of the Metro East Mass Transit District tax fund created
pursuant to Section 5.01 of this Act.
(d) The Department shall forth with 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
disbursement of stated sums of money to named districts from which the
Department, during the second preceding calendar month, collected taxes
imposed pursuant to this Section. The amount to be paid to each district
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 district, 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 districts 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
districts and the General Revenue Fund, provided for 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.
(e) 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 Board of Trustees of any district 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 district 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 board of trustees 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.
(Source: P.A. 87-205.)
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