State of Illinois
2011 and 2012


Introduced 2/1/2012, by Sen. David Koehler


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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1    AN ACT concerning local government.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Counties Code is amended by changing Section
55-1032 as follows:
6    (55 ILCS 5/5-1032)  (from Ch. 34, par. 5-1032)
7    Sec. 5-1032. County Automobile Renting Occupation Tax. The
8The corporate authorities of a county may impose a tax upon all
9persons engaged in the business of renting automobiles in the
10county, but outside any municipality, at the rate of not to
11exceed 1% of the gross receipts from such business. The tax
12imposed by a county pursuant to this Section and all civil
13penalties that may be assessed as an Incident thereof shall be
14collected and enforced by the State Department of Revenue. The
15certificate of registration which is issued by the Department
16to a retailer under the "Retailers' Occupation Tax Act",
17approved June 23, 1933, as amended, or under the "Automobile
18Renting Occupation and Use Tax Act", enacted by the
19Eighty-Second General Assembly, shall permit such person to
20engage in a business which is taxable under any ordinance or
21resolution enacted pursuant to this Section without
22registering separately with the Department under such
23ordinance or resolution or under this Section. The Department



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1shall have full power to administer and enforce this Section;
2to collect all taxes and penalties due hereunder; to dispose of
3taxes and penalties so collected in the manner hereinafter
4provided, and to determine all rights to credit memoranda,
5arising on account of the erroneous payment of tax or penalty
6hereunder. In the administration of, and compliance with, this
7Section, the Department and persons who are subject to this
8Section shall have the same rights, remedies, privileges,
9immunities, powers and duties, and be subject to the same
10conditions, restrictions, limitations, penalties and
11definitions of terms, and employ the same modes of procedure,
12as are prescribed in Sections 2 and 3 (in respect to all
13provisions therein other than the State rate of tax; and with
14relation to the provisions of the "Retailers' Occupation Tax"
15referred to therein, except as to the disposition of taxes and
16penalties collected, and except for the provision allowing
17retailers a deduction from the tax to cover certain costs, and
18except that credit memoranda issued hereunder may not be used
19to discharge any State tax liability) of the "Automobile
20Renting Occupation and Use Tax Act", as the same are now or may
21hereafter be amended, as fully as if provisions contained in
22those Sections of said Act were set forth herein.
23    Persons subject to any tax imposed pursuant to the
24authority granted in this Section may reimburse themselves for
25their tax liability hereunder by separately stating such tax as
26an additional charge, which charge may be stated in



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1combination, in a single amount, with State tax which sellers
2are required to collect under the "Automobile Renting
3Occupation and Use Tax Act" pursuant to such bracket schedules
4as the Department may prescribe.
5    Whenever the Department determines that a refund should be
6made under this Section to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause the order to be drawn for the
9amount specified, and to the person named, in such notification
10from the Department. Such refund shall be paid by the State
11Treasurer out of the county automobile renting tax fund.
12    The Department shall forthwith pay over to the State
13Treasurer, ex-officio, as trustee, all taxes and penalties
14collected hereunder. On or before the 25th day of each calendar
15month, the Department shall prepare and certify to the
16Comptroller the disbursement of stated sums of money to named
17counties from which rentors have paid taxes or penalties
18hereunder to the Department during the second preceding
19calendar month. The amount to be paid to each county shall be
20the amount (not including credit memoranda) collected
21hereunder during the second preceding calendar month by the
22Department, and not including an amount equal to the amount of
23refunds made during the second preceding calendar month by the
24Department on behalf of such county, less 2% of such balance,
25which sum shall be retained by the State Treasurer to cover the
26costs incurred by the Department in administering and enforcing



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1this Section as provided herein. The Department at the time of
2each monthly disbursement to the counties shall prepare and
3certify to the Comptroller the amount, so retained by the State
4Treasurer, to be paid into the General Revenue Fund of the
5State Treasury. Within 10 days after receipt, by the
6Comptroller, of the disbursement certification to the counties
7and the General Revenue Fund, provided for in this Section to
8be given to the Comptroller by the Department, the Comptroller
9shall cause the orders to be drawn for the respective amounts
10in accordance with the directions contained in such
12    Nothing in this Section shall be construed to authorize a
13county to impose a tax upon the privilege of engaging in any
14business which under the constitution of the United States may
15not be made the subject of taxation by this State.
16    An ordinance or resolution imposing a tax hereunder or
17effecting a change in the rate thereof shall be effective on
18the first day of the calendar month next following the month in
19which such ordinance or resolution is passed. The corporate
20authorities of any county which levies a tax authorized by this
21Section shall transmit to the Department of Revenue on or not
22later than 5 days after passage of the ordinance or resolution
23a certified copy of the ordinance or resolution imposing such
24tax whereupon the Department of Revenue shall proceed to
25administer and enforce this Section on behalf of such county as
26of the effective date of the ordinance or resolution. Upon a



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1change in rate of a tax levied hereunder, or upon the
2discontinuance of the tax, the corporate authorities of the
3county shall on or not later than 5 days after passage of the
4ordinance or resolution discontinuing the tax or effecting a
5change in rate transmit to the Department of Revenue a
6certified copy of the ordinance or resolution effecting such
7change or discontinuance.
8    The Department of Revenue must upon the request of the
9County Clerk or County Board submit to a county a list of those
10persons who are registered with the Department to pay
11automobile renting occupation tax within the unincorporated
12area of that governmental unit. This list shall contain only
13the names of persons who have paid the tax and not the amount
14of tax paid by such person.
15    This Section shall be known and may be cited as the "County
16Automobile Renting Occupation Tax Law".
17(Source: P.A. 86-962.)