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HR0121 |
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LRB096 11669 HLH 22294 r |
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| HOUSE RESOLUTION
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| WHEREAS, The City of Chicago currently imposes an 8% |
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| personal property lease transaction tax on certain car rentals |
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| within the City and within the counties of Cook, DuPage, Kane, |
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| Lake, McHenry, and Will; and
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| WHEREAS, Under a recent ruling by the City's Department of |
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| Revenue, it is presumed that the rental is subject to the |
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| City's transaction tax if a suburban car rental company does |
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| not maintain written records, including a photocopy of the |
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| lessee's driver's license or other residency documentation, or |
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| if the lessee resides in Chicago or is staying a local visiting |
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| address in the City; this presumption can be rebutted only by a |
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| sworn affidavit signed by the lessee and certifying that he or |
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| she will not be spending more than 50% of his or her time in |
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| Chicago during the rental period; and
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| WHEREAS, This practice is a burden on suburban drivers and |
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| businesses; and
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| WHEREAS, It is wrong for the City of Chicago to attempt to |
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| balance its $50.5 million budget gap on the backs of suburban |
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| drivers, many of whom may not be using city roads and services; |
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| therefore, be it
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