Full Text of SB0716 94th General Assembly
SB0716ham001 94TH GENERAL ASSEMBLY
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Revenue Committee
Adopted in House Comm. on Mar 28, 2006
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| AMENDMENT TO SENATE BILL 716
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| AMENDMENT NO. ______. Amend Senate Bill 716 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Metropolitan Pier and Exposition Authority | 5 |
| Act is amended by changing Section 13 as follows:
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| (70 ILCS 210/13) (from Ch. 85, par. 1233)
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| Sec. 13. (a) The Authority shall not have power to levy | 8 |
| taxes for any
purpose, except as provided in subsections (b), | 9 |
| (c), (d), (e), and (f).
| 10 |
| (b) By ordinance the Authority shall, as soon as | 11 |
| practicable after the
effective date of this amendatory Act of | 12 |
| 1991, impose a Metropolitan Pier and
Exposition Authority | 13 |
| Retailers' Occupation Tax upon all persons engaged in
the | 14 |
| business of selling tangible personal property at retail within | 15 |
| the
territory described in this subsection at the rate of 1.0% | 16 |
| of the gross
receipts (i) from the sale of food, alcoholic | 17 |
| beverages, and soft drinks
sold for consumption on the premises | 18 |
| where sold and (ii) from the sale of
food, alcoholic beverages, | 19 |
| and soft drinks sold for consumption off the
premises where | 20 |
| sold by a retailer whose principal source of gross receipts
is | 21 |
| from the sale of food, alcoholic beverages, and soft drinks | 22 |
| prepared for
immediate consumption.
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| The tax imposed under this subsection and all civil | 24 |
| penalties that may
be assessed as an incident to that tax shall |
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| be collected and enforced by the
Illinois Department of | 2 |
| Revenue. The Department shall have full power to
administer and | 3 |
| enforce this subsection, to collect all taxes and penalties so
| 4 |
| collected in the manner provided in this subsection, and to | 5 |
| determine all
rights to credit memoranda arising on account of | 6 |
| the erroneous payment of
tax or penalty under this subsection. | 7 |
| In the administration of and
compliance with this subsection, | 8 |
| the Department and persons who are subject
to this subsection | 9 |
| shall have the same rights, remedies, privileges,
immunities, | 10 |
| powers, and duties, shall be subject to the same conditions,
| 11 |
| restrictions, limitations, penalties, exclusions, exemptions, | 12 |
| and
definitions of terms, and shall employ the same modes of | 13 |
| procedure
applicable to this Retailers' Occupation Tax as are | 14 |
| prescribed in Sections
1, 2 through 2-65 (in respect to all | 15 |
| provisions of those Sections other
than the State rate of | 16 |
| taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes | 17 |
| and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
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| 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13 and, and until | 19 |
| January 1, 1994, 13.5
of the Retailers' Occupation Tax Act, | 20 |
| and, on and after January 1, 1994, all
applicable provisions of | 21 |
| the Uniform Penalty and Interest Act that are not
inconsistent | 22 |
| with this Act, as fully as if provisions contained in those
| 23 |
| Sections of the Retailers' Occupation Tax Act were set forth in | 24 |
| this
subsection.
| 25 |
| Persons subject to any tax imposed under the authority | 26 |
| granted in
this subsection may reimburse themselves for their | 27 |
| seller's tax liability
under this subsection by separately | 28 |
| stating that tax as an additional
charge, which charge may be | 29 |
| stated in combination, in a single amount, with
State taxes | 30 |
| that sellers are required to collect under the Use Tax Act,
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| pursuant to bracket schedules as the Department may prescribe.
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| The retailer filing the return shall, at the time of filing the
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| return, pay to the Department the amount of tax imposed under | 34 |
| this
subsection, less a discount of 1.75%, which is allowed to |
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| reimburse the
retailer for the expenses incurred in keeping | 2 |
| records, preparing and
filing returns, remitting the tax, and | 3 |
| supplying data to the Department on
request.
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| Whenever the Department determines that a refund should be | 5 |
| made under
this subsection to a claimant instead of issuing a | 6 |
| credit memorandum, the
Department shall notify the State | 7 |
| Comptroller, who shall cause a warrant
to be drawn for the | 8 |
| amount specified and to the person named in the
notification | 9 |
| from the Department. The refund shall be paid by the State
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| Treasurer out of the Metropolitan Pier and Exposition Authority | 11 |
| trust fund
held by the State Treasurer as trustee for the | 12 |
| Authority.
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| Nothing in this subsection authorizes the Authority to | 14 |
| impose a tax upon
the privilege of engaging in any business | 15 |
| that under the Constitution of
the United States may not be | 16 |
| made the subject of taxation by this State.
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| The Department shall forthwith pay over to the State | 18 |
| Treasurer, ex
officio, as trustee for the Authority, all taxes | 19 |
| and penalties collected
under this subsection for deposit into | 20 |
| a trust fund held outside of the
State Treasury. On or before | 21 |
| the 25th day of each calendar month, the
Department shall | 22 |
| prepare and certify to the Comptroller the amounts to be
paid | 23 |
| under subsection (g) of this Section, which shall be the | 24 |
| amounts, not
including credit memoranda, collected under this | 25 |
| subsection during the second
preceding calendar month by the | 26 |
| Department, less any amounts determined by the
Department to be | 27 |
| necessary for the payment of refunds and less 2% of such
| 28 |
| balance, which sum shall be deposited by the State Treasurer | 29 |
| into the Tax
Compliance and Administration Fund in the State | 30 |
| Treasury from which it shall be
appropriated to the Department | 31 |
| to cover the costs of the Department in
administering and | 32 |
| enforcing the provisions of this subsection. Within 10 days
| 33 |
| after receipt by the Comptroller of the certification, the | 34 |
| Comptroller shall
cause the orders to be drawn for the |
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| remaining amounts, and the Treasurer shall
administer those | 2 |
| amounts as required in subsection (g).
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| A certificate of registration issued by the Illinois | 4 |
| Department of Revenue
to a retailer under the Retailers' | 5 |
| Occupation Tax Act shall permit the
registrant to engage in a | 6 |
| business that is taxed under the tax imposed
under this | 7 |
| subsection, and no additional registration shall be required
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| under the ordinance imposing the tax or under this subsection.
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| A certified copy of any ordinance imposing or discontinuing | 10 |
| any tax under
this subsection or effecting a change in the rate | 11 |
| of that tax shall be
filed with the Department, whereupon the | 12 |
| Department shall proceed to
administer and enforce this | 13 |
| subsection on behalf of the Authority as of the
first day of | 14 |
| the third calendar month following the date of filing.
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| The tax authorized to be levied under this subsection may | 16 |
| be levied within
all or any part of the following described | 17 |
| portions of the metropolitan area:
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| (1) that portion of the City of Chicago located within | 19 |
| the following
area: Beginning at the point of intersection | 20 |
| of the Cook County - DuPage
County line and York Road, then | 21 |
| North along York Road to its intersection
with Touhy | 22 |
| Avenue, then east along Touhy Avenue to its intersection | 23 |
| with
the Northwest Tollway, then southeast along the | 24 |
| Northwest Tollway to its
intersection with Lee Street, then | 25 |
| south along Lee Street to Higgins Road,
then south and east | 26 |
| along Higgins Road to its intersection with Mannheim
Road, | 27 |
| then south along Mannheim Road to its intersection with | 28 |
| Irving Park
Road, then west along Irving Park Road to its | 29 |
| intersection with the Cook
County - DuPage County line, | 30 |
| then north and west along the county line to
the point of | 31 |
| beginning; and
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| (2) that portion of the City of Chicago located within | 33 |
| the following
area: Beginning at the intersection of West | 34 |
| 55th Street with Central
Avenue, then east along West 55th |
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| Street to its intersection with South
Cicero Avenue, then | 2 |
| south along South Cicero Avenue to its intersection
with | 3 |
| West 63rd Street, then west along West 63rd Street to its | 4 |
| intersection
with South Central Avenue, then north along | 5 |
| South Central Avenue to the
point of beginning; and
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| (3) that portion of the City of Chicago located within | 7 |
| the following
area: Beginning at the point 150 feet west of | 8 |
| the intersection of the west
line of North Ashland Avenue | 9 |
| and the north line of West Diversey Avenue,
then north 150 | 10 |
| feet, then east along a line 150 feet north of the north
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| line of West Diversey Avenue extended to the shoreline of | 12 |
| Lake Michigan,
then following the shoreline of Lake | 13 |
| Michigan (including Navy Pier and all
other improvements | 14 |
| fixed to land, docks, or piers) to the point where the
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| shoreline of Lake Michigan and the Adlai E. Stevenson | 16 |
| Expressway extended
east to that shoreline intersect, then | 17 |
| west along the Adlai E. Stevenson
Expressway to a point 150 | 18 |
| feet west of the west line of South Ashland
Avenue, then | 19 |
| north along a line 150 feet west of the west line of South | 20 |
| and
North Ashland Avenue to the point of beginning.
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| The tax authorized to be levied under this subsection may | 22 |
| also be
levied on food, alcoholic beverages, and soft drinks | 23 |
| sold on boats and
other watercraft departing from and returning | 24 |
| to the shoreline of Lake
Michigan (including Navy Pier and all | 25 |
| other improvements fixed to land,
docks, or piers) described in | 26 |
| item (3).
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| (c) By ordinance the Authority shall, as soon as | 28 |
| practicable after the
effective date of this amendatory Act of | 29 |
| 1991, impose an occupation tax
upon all persons engaged in the | 30 |
| corporate limits of the City of Chicago in
the business of | 31 |
| renting, leasing, or letting rooms in a hotel, as defined
in | 32 |
| the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of | 33 |
| the gross
rental receipts from the renting, leasing, or letting | 34 |
| of hotel rooms within
the City of Chicago, excluding, however, |
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| from gross rental receipts
the proceeds of renting, leasing, or | 2 |
| letting to permanent residents of
a hotel, as defined in that | 3 |
| Act. Gross rental receipts shall not include
charges that are | 4 |
| added on account of the liability arising from any tax
imposed | 5 |
| by the State or any governmental agency on the occupation of
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| renting, leasing, or letting rooms in a hotel.
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| The tax imposed by the Authority under this subsection and | 8 |
| all civil
penalties that may be assessed as an incident to that | 9 |
| tax shall be collected
and enforced by the Illinois Department | 10 |
| of Revenue. The certificate of
registration that is issued by | 11 |
| the Department to a lessor under the Hotel
Operators' | 12 |
| Occupation Tax Act shall permit that registrant to engage in a
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| business that is taxable under any ordinance enacted under this
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| subsection without registering separately with the Department | 15 |
| under that
ordinance or under this subsection. The Department | 16 |
| shall have full power to
administer and enforce this | 17 |
| subsection, to collect all taxes and penalties
due under this | 18 |
| subsection, to dispose of taxes and penalties so collected
in | 19 |
| the manner provided in this subsection, and to determine all | 20 |
| rights to
credit memoranda arising on account of the erroneous | 21 |
| payment of tax or
penalty under this subsection. In the | 22 |
| administration of and compliance with
this subsection, the | 23 |
| Department and persons who are subject to this
subsection shall | 24 |
| have the same rights, remedies, privileges, immunities,
| 25 |
| powers, and duties, shall be subject to the same conditions, | 26 |
| restrictions,
limitations, penalties, and definitions of | 27 |
| terms, and shall employ the same
modes of procedure as are | 28 |
| prescribed in the Hotel Operators' Occupation Tax
Act (except | 29 |
| where that Act is inconsistent with this subsection), as fully
| 30 |
| as if the provisions contained in the Hotel Operators' | 31 |
| Occupation Tax Act
were set out in this subsection.
| 32 |
| Whenever the Department determines that a refund should be | 33 |
| made under
this subsection to a claimant instead of issuing a | 34 |
| credit memorandum, the
Department shall notify the State |
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| Comptroller, who shall cause a warrant
to be drawn for the | 2 |
| amount specified and to the person named in the
notification | 3 |
| from the Department. The refund shall be paid by the State
| 4 |
| Treasurer out of the Metropolitan Pier and Exposition Authority | 5 |
| trust fund
held by the State Treasurer as trustee for the | 6 |
| Authority.
| 7 |
| Persons subject to any tax imposed under the authority | 8 |
| granted in
this subsection may reimburse themselves for their | 9 |
| tax liability for that
tax by separately stating that tax as an | 10 |
| additional charge,
which charge may be stated in combination, | 11 |
| in a single amount, with State
taxes imposed under the Hotel | 12 |
| Operators' Occupation Tax Act, the
municipal tax imposed under | 13 |
| Section 8-3-13 of the Illinois Municipal
Code, and the tax | 14 |
| imposed under Section 19 of the Illinois Sports
Facilities | 15 |
| Authority Act.
| 16 |
| The person filing the return shall, at the time of filing | 17 |
| the return,
pay to the Department the amount of tax, less a | 18 |
| discount of 2.1% or $25 per
calendar year, whichever is | 19 |
| greater, which is allowed to reimburse the
operator for the | 20 |
| expenses incurred in keeping records, preparing and filing
| 21 |
| returns, remitting the tax, and supplying data to the | 22 |
| Department on request.
| 23 |
| The Department shall forthwith pay over to the State | 24 |
| Treasurer,
ex officio, as trustee for the Authority, all taxes | 25 |
| and penalties collected
under this subsection for deposit into | 26 |
| a trust fund held outside the State
Treasury. On or before the | 27 |
| 25th day of each calendar month, the Department
shall certify | 28 |
| to the Comptroller the amounts to be paid under subsection
(g) | 29 |
| of this Section, which shall be the amounts (not including | 30 |
| credit
memoranda) collected under this subsection during the | 31 |
| second preceding
calendar month by the Department, less any | 32 |
| amounts determined by the
Department to be necessary for | 33 |
| payment of refunds. Within 10 days after
receipt by the | 34 |
| Comptroller of the Department's certification, the
Comptroller |
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| shall cause the orders to be drawn for such amounts, and the
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| Treasurer shall administer those amounts as required in | 3 |
| subsection (g).
| 4 |
| A certified copy of any ordinance imposing or discontinuing | 5 |
| a tax under this
subsection or effecting a change in the rate | 6 |
| of that tax shall be filed with
the Illinois Department of | 7 |
| Revenue, whereupon the Department shall proceed to
administer | 8 |
| and enforce this subsection on behalf of the Authority as of | 9 |
| the
first day of the third calendar month following the date of | 10 |
| filing.
| 11 |
| (d) By ordinance the Authority shall, as soon as | 12 |
| practicable after the
effective date of this amendatory Act of | 13 |
| 1991, impose a tax
upon all persons engaged in the business of | 14 |
| renting automobiles in the
metropolitan area at the rate of 6% | 15 |
| of the gross
receipts from that business, except that no tax | 16 |
| shall be imposed on the
business of renting automobiles for use | 17 |
| as taxicabs or in livery service or on the business of renting | 18 |
| automobiles by a car-sharing organization .
| 19 |
| The tax imposed under this subsection and all civil | 20 |
| penalties that may be
assessed as an incident to that tax shall | 21 |
| be collected and enforced by the
Illinois Department of | 22 |
| Revenue. The certificate of registration issued by
the | 23 |
| Department to a retailer under the Retailers' Occupation Tax | 24 |
| Act or
under the Automobile Renting Occupation and Use Tax Act | 25 |
| shall permit that
person to engage in a business that is | 26 |
| taxable under any ordinance enacted
under this subsection | 27 |
| without registering separately with the Department
under that | 28 |
| ordinance or under this subsection. The Department shall have
| 29 |
| full power to administer and enforce this subsection, to | 30 |
| collect all taxes
and penalties due under this subsection, to | 31 |
| dispose of taxes and penalties
so collected in the manner | 32 |
| provided in this subsection, and to determine
all rights to | 33 |
| credit memoranda arising on account of the erroneous payment
of | 34 |
| tax or penalty under this subsection. In the administration of |
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| and
compliance with this subsection, the Department and persons | 2 |
| who are subject
to this subsection shall have the same rights, | 3 |
| remedies, privileges,
immunities, powers, and duties, be | 4 |
| subject to the same conditions,
restrictions, limitations, | 5 |
| penalties, and definitions of terms, and employ
the same modes | 6 |
| of procedure as are prescribed in Sections 2 and 3 (in
respect | 7 |
| to all provisions of those Sections other than the State rate | 8 |
| of
tax; and in respect to the provisions of the Retailers' | 9 |
| Occupation Tax Act
referred to in those Sections, except as to | 10 |
| the disposition of taxes and
penalties collected, except for | 11 |
| the provision allowing retailers a
deduction from the tax to | 12 |
| cover certain costs, and except that credit
memoranda issued | 13 |
| under this subsection may not be used to discharge any
State | 14 |
| tax liability) of the Automobile Renting Occupation and Use Tax | 15 |
| Act,
as fully as if provisions contained in those Sections of | 16 |
| that Act were set
forth in this subsection.
| 17 |
| Persons subject to any tax imposed under the authority | 18 |
| granted in
this subsection may reimburse themselves for their | 19 |
| tax liability under this
subsection by separately stating that | 20 |
| tax as an additional charge, which
charge may be stated in | 21 |
| combination, in a single amount, with State tax
that sellers | 22 |
| are required to collect under the Automobile Renting
Occupation | 23 |
| and Use Tax Act, pursuant to bracket schedules as the | 24 |
| Department
may prescribe.
| 25 |
| Whenever the Department determines that a refund should be | 26 |
| made under
this subsection to a claimant instead of issuing a | 27 |
| credit memorandum, the
Department shall notify the State | 28 |
| Comptroller, who shall cause a warrant to
be drawn for the | 29 |
| amount specified and to the person named in the
notification | 30 |
| from the Department. The refund shall be paid by the State
| 31 |
| Treasurer out of the Metropolitan Pier and Exposition Authority | 32 |
| trust fund
held by the State Treasurer as trustee for the | 33 |
| Authority.
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| The Department shall forthwith pay over to the State |
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| Treasurer, ex officio,
as trustee, all taxes and penalties | 2 |
| collected under this subsection for
deposit into a trust fund | 3 |
| held outside the State Treasury. On or before the
25th day of | 4 |
| each calendar month, the Department shall certify
to the | 5 |
| Comptroller the amounts to be paid under subsection (g) of this
| 6 |
| Section (not including credit memoranda) collected under this | 7 |
| subsection
during the second preceding calendar month by the | 8 |
| Department, less any
amount determined by the Department to be | 9 |
| necessary for payment of refunds.
Within 10 days after receipt | 10 |
| by the Comptroller of the Department's
certification, the | 11 |
| Comptroller shall cause the orders to be drawn for such
| 12 |
| amounts, and the Treasurer shall administer those amounts as | 13 |
| required in
subsection (g).
| 14 |
| Nothing in this subsection authorizes the Authority to | 15 |
| impose a tax upon
the privilege of engaging in any business | 16 |
| that under the Constitution of
the United States may not be | 17 |
| made the subject of taxation by this State.
| 18 |
| A certified copy of any ordinance imposing or discontinuing | 19 |
| a tax under
this subsection or effecting a change in the rate | 20 |
| of that tax shall be
filed with the Illinois Department of | 21 |
| Revenue, whereupon the Department
shall proceed to administer | 22 |
| and enforce this subsection on behalf of the
Authority as of | 23 |
| the first day of the third calendar month following the
date of | 24 |
| filing.
| 25 |
| For the purposes of this subsection (d), "car-sharing | 26 |
| organization" means a membership-based organization: (i) with | 27 |
| a qualified fleet of automobiles that are rented or leased to | 28 |
| members primarily for hourly use through a self-service, fully | 29 |
| automated reservation system; (ii) that charges a membership | 30 |
| fee separately from the hourly charge for the rental or lease | 31 |
| of a specific vehicle; (iii) that provides all legally required | 32 |
| insurance as part of its initiation fees, membership dues, or | 33 |
| leasing or rental charges; and (iv) that does not require a | 34 |
| separate written agreement each time a member rents or leases a |
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| specific automobile. | 2 |
| For the purposes of this definition: | 3 |
| "Qualified fleet" means a distributed fleet of | 4 |
| automobiles: | 5 |
| (1) at least 10% of which is comprised of | 6 |
| hybrid-electric vehicles, with a minimum requirement that | 7 |
| at least 20% is comprised of hybrid electric vehicles | 8 |
| within 3 years after the effective date of this amendatory | 9 |
| Act of the 94th General Assembly; and | 10 |
| (2) at least 50% of which is comprised of automobiles | 11 |
| that are ultra-low emission vehicles that are fuel economy | 12 |
| leaders. | 13 |
| "Hybrid-electric vehicles" means vehicles identified as | 14 |
| hybrid-electric vehicles by the United States Environmental | 15 |
| Protection Agency and the United States Department of Energy | 16 |
| and published in the Fuel Economy Guide, or any successor | 17 |
| publication. | 18 |
| "Fuel economy leaders" means vehicles identified as fuel | 19 |
| economy leaders by the United States Environmental Protection | 20 |
| Agency and the United States Department of Energy and published | 21 |
| in the Fuel Economy Guide, or any successor publication. | 22 |
| "Primarily for hourly use" means that at least 75% of a | 23 |
| car-sharing organization's rentals are for periods of less than | 24 |
| 72 hours. | 25 |
| The Department of Commerce and Economic Opportunity shall | 26 |
| adopt rules concerning car-sharing organizations, including, | 27 |
| without limitation, rules to allow other hybrid-type vehicles | 28 |
| to be included toward meeting fleet requirements and rules to | 29 |
| adjust the percentage requirements in the event of insufficient | 30 |
| market supply of qualified hybrid vehicles.
| 31 |
| (e) By ordinance the Authority shall, as soon as | 32 |
| practicable after the
effective date of this amendatory Act of | 33 |
| 1991, impose a tax upon the
privilege of using in the | 34 |
| metropolitan area an automobile that is rented
from a rentor |
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| outside Illinois and is titled or registered with an agency
of | 2 |
| this State's government at a rate of 6% of the rental price of | 3 |
| that
automobile, except that no tax shall be imposed on the | 4 |
| privilege of using
automobiles rented for use as taxicabs or in | 5 |
| livery service or on the privilege of using automobiles rented | 6 |
| for use from a car-sharing organization, as defined in | 7 |
| subsection (d) . | 8 |
| The tax shall
be collected from persons whose Illinois | 9 |
| address for titling or
registration purposes is given as being | 10 |
| in the metropolitan area. The tax
shall be collected by the | 11 |
| Department of Revenue for the Authority. The tax
must be paid | 12 |
| to the State or an exemption determination must be obtained
| 13 |
| from the Department of Revenue before the title or certificate | 14 |
| of
registration for the property may be issued. The tax or | 15 |
| proof of exemption
may be transmitted to the Department by way | 16 |
| of the State agency with which
or State officer with whom the | 17 |
| tangible personal property must be titled or
registered if the | 18 |
| Department and that agency or State officer determine
that this | 19 |
| procedure will expedite the processing of applications for | 20 |
| title
or registration.
| 21 |
| The Department shall have full power to administer and | 22 |
| enforce this
subsection, to collect all taxes, penalties, and | 23 |
| interest due under this
subsection, to dispose of taxes, | 24 |
| penalties, and interest so collected in
the manner provided in | 25 |
| this subsection, and to determine all rights to
credit | 26 |
| memoranda or refunds arising on account of the erroneous | 27 |
| payment of
tax, penalty, or interest under this subsection. In | 28 |
| the administration of
and compliance with this subsection, the | 29 |
| Department and persons who are
subject to this subsection shall | 30 |
| have the same rights, remedies,
privileges, immunities, | 31 |
| powers, and duties, be subject to the same
conditions, | 32 |
| restrictions, limitations, penalties, and definitions of | 33 |
| terms,
and employ the same modes of procedure as are prescribed | 34 |
| in Sections 2 and
4 (except provisions pertaining to the State |
|
|
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| rate of tax; and in respect to
the provisions of the Use Tax | 2 |
| Act referred to in that Section, except
provisions concerning | 3 |
| collection or refunding of the tax by retailers,
except the | 4 |
| provisions of Section 19 pertaining to claims by retailers,
| 5 |
| except the last paragraph concerning refunds, and except that | 6 |
| credit
memoranda issued under this subsection may not be used | 7 |
| to discharge any
State tax liability) of the Automobile Renting | 8 |
| Occupation and Use Tax Act,
as fully as if provisions contained | 9 |
| in those Sections of that Act were set
forth in this | 10 |
| subsection.
| 11 |
| Whenever the Department determines that a refund should be | 12 |
| made under this
subsection to a claimant instead of issuing a | 13 |
| credit memorandum, the Department
shall notify the State | 14 |
| Comptroller, who shall cause a warrant to be drawn
for the | 15 |
| amount specified and to the person named in the notification
| 16 |
| from the Department. The refund shall be paid by the State | 17 |
| Treasurer out
of the Metropolitan Pier and Exposition Authority | 18 |
| trust fund held by the
State Treasurer as trustee for the | 19 |
| Authority.
| 20 |
| The Department shall forthwith pay over to the State | 21 |
| Treasurer, ex officio,
as trustee, all taxes, penalties, and | 22 |
| interest collected under this
subsection for deposit into a | 23 |
| trust fund held outside the State Treasury.
On or before the | 24 |
| 25th day of each calendar month, the Department shall
certify | 25 |
| to the State Comptroller the amounts to be paid under | 26 |
| subsection
(g) of this Section, which shall be the amounts (not | 27 |
| including credit
memoranda) collected under this subsection | 28 |
| during the second preceding
calendar month by the Department, | 29 |
| less any amounts determined by the
Department to be necessary | 30 |
| for payment of refunds. Within 10 days after
receipt by the | 31 |
| State Comptroller of the Department's certification, the
| 32 |
| Comptroller shall cause the orders to be drawn for such | 33 |
| amounts, and the
Treasurer shall administer those amounts as | 34 |
| required in subsection (g).
|
|
|
|
09400SB0716ham001 |
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|
| 1 |
| A certified copy of any ordinance imposing or discontinuing | 2 |
| a tax or
effecting a change in the rate of that tax shall be | 3 |
| filed with the Illinois
Department of Revenue, whereupon the | 4 |
| Department shall proceed to administer
and enforce this | 5 |
| subsection on behalf of the Authority as of the first day
of | 6 |
| the third calendar month following the date of filing.
| 7 |
| (f) By ordinance the Authority shall, as soon as | 8 |
| practicable after the
effective date of this amendatory Act of | 9 |
| 1991, impose an occupation tax on all
persons, other than a | 10 |
| governmental agency, engaged in the business of
providing | 11 |
| ground transportation for hire to passengers in the | 12 |
| metropolitan
area at a rate of (i) $2 per taxi or livery | 13 |
| vehicle departure with
passengers for hire from commercial | 14 |
| service airports in the metropolitan
area, (ii) for each | 15 |
| departure with passengers for hire from a commercial
service | 16 |
| airport in the metropolitan area in a bus or van operated by a
| 17 |
| person other than a person described in item (iii): $9 per bus | 18 |
| or van with
a capacity of 1-12 passengers, $18 per bus or van | 19 |
| with a capacity of 13-24
passengers, and $27 per bus or van | 20 |
| with a capacity of over 24 passengers,
and (iii) for each | 21 |
| departure with passengers for hire from a commercial
service | 22 |
| airport in the metropolitan area in a bus or van operated by a
| 23 |
| person regulated by the Interstate Commerce Commission or | 24 |
| Illinois Commerce
Commission, operating scheduled service from | 25 |
| the airport, and charging fares on
a per passenger basis: $1 | 26 |
| per passenger for hire in each bus or van. The term
"commercial | 27 |
| service airports" means those airports receiving scheduled
| 28 |
| passenger service and enplaning more than 100,000 passengers | 29 |
| per year.
| 30 |
| In the ordinance imposing the tax, the Authority may | 31 |
| provide for the
administration and enforcement of the tax and | 32 |
| the collection of the tax
from persons subject to the tax as | 33 |
| the Authority determines to be necessary
or practicable for the | 34 |
| effective administration of the tax. The Authority
may enter |
|
|
|
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LRB094 08554 BDD 57182 a |
|
| 1 |
| into agreements as it deems appropriate with any governmental
| 2 |
| agency providing for that agency to act as the Authority's | 3 |
| agent to
collect the tax.
| 4 |
| In the ordinance imposing the tax, the Authority may | 5 |
| designate a method or
methods for persons subject to the tax to | 6 |
| reimburse themselves for the tax
liability arising under the | 7 |
| ordinance (i) by separately stating the full
amount of the tax | 8 |
| liability as an additional charge to passengers departing
the | 9 |
| airports, (ii) by separately stating one-half of the tax | 10 |
| liability as
an additional charge to both passengers departing | 11 |
| from and to passengers
arriving at the airports, or (iii) by | 12 |
| some other method determined by the
Authority.
| 13 |
| All taxes, penalties, and interest collected under any | 14 |
| ordinance adopted
under this subsection, less any amounts | 15 |
| determined to be necessary for the
payment of refunds, shall be | 16 |
| paid forthwith to the State Treasurer, ex
officio, for deposit | 17 |
| into a trust fund held outside the State Treasury and
shall be | 18 |
| administered by the State Treasurer as provided in subsection | 19 |
| (g)
of this Section.
| 20 |
| (g) Amounts deposited from the proceeds of taxes imposed by | 21 |
| the
Authority under subsections (b), (c), (d), (e), and (f) of | 22 |
| this Section and
amounts deposited under Section 19 of the | 23 |
| Illinois Sports Facilities
Authority Act shall be held in a | 24 |
| trust fund outside the State Treasury and
shall be administered | 25 |
| by the Treasurer as follows: first, an amount
necessary for the | 26 |
| payment of refunds shall be retained in the trust fund;
second, | 27 |
| the balance of the proceeds deposited in the trust fund during
| 28 |
| fiscal year 1993 shall be retained in the trust fund during | 29 |
| that year and
thereafter shall be administered as a reserve to | 30 |
| fund the deposits
required in item "third"; third, beginning | 31 |
| July 20, 1993, and continuing
each month thereafter, provided | 32 |
| that the amount requested in the
certificate of the Chairman of | 33 |
| the Authority filed under Section 8.25f of
the State Finance | 34 |
| Act has been appropriated for payment to the Authority,
1/8 of |
|
|
|
09400SB0716ham001 |
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|
| 1 |
| the annual amount requested in that certificate together with | 2 |
| any
cumulative deficiencies shall be transferred from the trust | 3 |
| fund into the
McCormick Place Expansion Project Fund in the | 4 |
| State Treasury until 100% of the
amount requested in that | 5 |
| certificate plus any cumulative deficiencies in the
amounts | 6 |
| transferred into the McCormick Place Expansion Project Fund | 7 |
| under this
item "third", have been so transferred; fourth, the | 8 |
| balance shall be maintained
in the trust fund; fifth, on July | 9 |
| 20, 1994, and on July 20 of each year
thereafter the Treasurer | 10 |
| shall calculate for the previous fiscal year the
surplus | 11 |
| revenues in the trust fund and pay that amount to the | 12 |
| Authority.
"Surplus revenues" shall mean the difference | 13 |
| between the amount in the trust
fund on June 30 of the fiscal | 14 |
| year previous to the current fiscal year
(excluding amounts | 15 |
| retained for refunds under item "first") minus the amount
| 16 |
| deposited in the trust fund during fiscal year 1993 under item | 17 |
| "second". Moneys
received by the Authority under item "fifth" | 18 |
| may be used solely for the
purposes of paying debt service on | 19 |
| the bonds and notes issued by the Authority,
including early | 20 |
| redemption of those bonds or notes, and for the purposes of | 21 |
| repair, replacement, and improvement of
the grounds, | 22 |
| buildings, and facilities of
the Authority; provided that any | 23 |
| moneys in excess of
$50,000,000 held
by the Authority as of | 24 |
| June 30 in any fiscal year and received by the Authority
under | 25 |
| item "fifth" shall be used solely for paying the debt service | 26 |
| on or early
redemption of the Authority's bonds or notes. When | 27 |
| bonds and notes issued
under Section 13.2, or bonds or notes | 28 |
| issued to refund those bonds and notes,
are no longer | 29 |
| outstanding, the balance in the trust fund shall be paid to the
| 30 |
| Authority.
| 31 |
| (h) The ordinances imposing the taxes authorized by this | 32 |
| Section shall
be repealed when bonds and notes issued under | 33 |
| Section 13.2 or bonds and
notes issued to refund those bonds | 34 |
| and notes are no longer outstanding.
|
|
|
|
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|
| 1 |
| (Source: P.A. 90-612, eff. 7-8-98.)
| 2 |
| Section 10. The Illinois Vehicle Code is amended by | 3 |
| changing Section 6-305 as follows:
| 4 |
| (625 ILCS 5/6-305) (from Ch. 95 1/2, par. 6-305)
| 5 |
| Sec. 6-305. Renting motor vehicle to another.
| 6 |
| (a) No person shall rent a motor vehicle to any other | 7 |
| person unless the
latter person, or a driver designated by a | 8 |
| nondriver with disabilities and
meeting any minimum age and | 9 |
| driver's record requirements that are uniformly
applied by the | 10 |
| person renting a motor vehicle, is then duly licensed
hereunder | 11 |
| or, in the case of a
nonresident, then duly licensed under the | 12 |
| laws of the State or country of
his residence unless the State | 13 |
| or country of his residence does not require
that a driver be | 14 |
| licensed.
| 15 |
| (b) No person shall rent a motor vehicle to another until | 16 |
| he has
inspected the drivers license of the person to whom the | 17 |
| vehicle is to be
rented, or by whom it is to be driven, and | 18 |
| compared and verified the
signature thereon with the signature
| 19 |
| of such person written in his presence unless, in the case of a
| 20 |
| nonresident, the State or country wherein the nonresident | 21 |
| resides does not
require that a driver be licensed.
| 22 |
| (c) No person shall rent a motorcycle to another unless the | 23 |
| latter
person is then duly licensed hereunder as a motorcycle | 24 |
| operator, and in the
case of a nonresident, then duly licensed | 25 |
| under the laws of the State or
country of his residence, unless | 26 |
| the State or country of his residence does
not require that a | 27 |
| driver be licensed.
| 28 |
| (d) (Blank).
| 29 |
| (e) (Blank).
| 30 |
| (f) Subject to subsection (l), any person who rents a motor | 31 |
| vehicle to another shall only
advertise, quote, and charge a | 32 |
| rental rate that includes the entire amount
except taxes and a |
|
|
|
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LRB094 08554 BDD 57182 a |
|
| 1 |
| mileage charge, if any, which a renter must pay to hire
or | 2 |
| lease the vehicle for the period of time to which the rental | 3 |
| rate
applies.
The person must provide, on the request of the | 4 |
| renter, based on the
available information, an estimated total | 5 |
| of the daily rental rate,
including all applicable taxes, fees, | 6 |
| and other charges, or an
estimated total rental charge, based | 7 |
| on the return date of the vehicle
noted on the rental | 8 |
| agreement. Further, if the rental agreement does
not already | 9 |
| provide an estimated total rental charge, the following
| 10 |
| statement must be included in the rental agreement:
| 11 |
| "NOTICE: UNDER ILLINOIS LAW, YOU MAY REQUEST, BASED ON
| 12 |
| AVAILABLE INFORMATION, AN ESTIMATED TOTAL DAILY RENTAL | 13 |
| RATE,
INCLUDING TAXES, FEES, AND OTHER CHARGES, OR AN | 14 |
| ESTIMATED
TOTAL RENTAL CHARGE, BASED ON THE VEHICLE RETURN | 15 |
| DATE NOTED ON
THIS AGREEMENT."
| 16 |
| Such person shall not charge in addition to the rental | 17 |
| rate,
taxes, and mileage charge, if any, any fee which must be | 18 |
| paid by the renter
as a condition of hiring or leasing the | 19 |
| vehicle, such as, but not limited
to, required fuel or airport | 20 |
| surcharges, nor any fee for transporting the
renter to the | 21 |
| location where the rented vehicle will be delivered to the
| 22 |
| renter. In addition to the rental rate, taxes, and mileage | 23 |
| charge, if any,
such person may charge for an item or service | 24 |
| provided in connection with a
particular rental transaction if | 25 |
| the renter can avoid incurring the charge by
choosing not to | 26 |
| obtain or utilize the optional item or service. Items and
| 27 |
| services for which such person may impose an additional charge | 28 |
| include, but are
not limited to, optional insurance and | 29 |
| accessories requested by the renter,
service charges incident | 30 |
| to the renter's optional return of the vehicle to
a location | 31 |
| other than the location where the vehicle was hired or leased,
| 32 |
| and charges for refueling the vehicle at the conclusion of the | 33 |
| rental
transaction in the event the renter did not return the | 34 |
| vehicle with as much
fuel as was in the fuel tank at the |
|
|
|
09400SB0716ham001 |
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LRB094 08554 BDD 57182 a |
|
| 1 |
| beginning of the rental.
| 2 |
| (g) Every person renting a motor vehicle to another shall | 3 |
| keep a record
of the registration number of the motor vehicle | 4 |
| so rented, the name and
address of the person to whom the | 5 |
| vehicle is rented, the number of the
license, if any, of said | 6 |
| latter person, and the date and place when and
where the | 7 |
| license, if any, was issued. Such record shall be open
to
| 8 |
| inspection by any police officer or designated agent of the | 9 |
| Secretary of
State.
| 10 |
| (h) A person licensed as a new car dealer under Section | 11 |
| 5-101 of this
Code shall not be subject to the provisions of | 12 |
| this Section regarding the
rental of private passenger motor | 13 |
| vehicles when providing, free of charge,
temporary substitute | 14 |
| vehicles for customers to operate during a period when
a | 15 |
| customer's vehicle, which is either leased or owned by that | 16 |
| customer, is
being repaired, serviced, replaced or otherwise | 17 |
| made unavailable to the
customer in accordance with an | 18 |
| agreement with the licensed new car dealer
or vehicle | 19 |
| manufacturer, so long as the customer orally or in writing is
| 20 |
| made aware that the temporary substitute vehicle will be | 21 |
| covered by his or
her
insurance policy and the customer shall | 22 |
| only be liable to the extent of any
amount deductible from such | 23 |
| insurance coverage in accordance with the terms
of the policy.
| 24 |
| (i) This Section, except the requirements of subsection | 25 |
| (g), also applies
to rental agreements of 30 continuous days or | 26 |
| less involving a motor
vehicle that was delivered by an out of | 27 |
| State person or business to a
renter in this State.
| 28 |
| (j) A public airport
may, if approved by its local | 29 |
| government corporate authorities or its airport
authority, | 30 |
| impose a customer facility charge upon customers of rental car
| 31 |
| companies for the purposes of financing, designing, | 32 |
| constructing,
operating, and maintaining consolidated car | 33 |
| rental facilities and common
use transportation equipment and
| 34 |
| facilities,
which are used to transport the customer, |
|
|
|
09400SB0716ham001 |
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LRB094 08554 BDD 57182 a |
|
| 1 |
| connecting consolidated
car rental facilities with other | 2 |
| airport facilities.
| 3 |
| Notwithstanding
subsection (f) of this
Section, the | 4 |
| customer facility charge shall
be collected by the rental car | 5 |
| company as a separate charge, and clearly
indicated as
a | 6 |
| separate charge
on the rental agreement and invoice.
Facility | 7 |
| charges shall be immediately deposited into a trust account
for | 8 |
| the benefit of the airport and
remitted at the direction of the | 9 |
| airport, but
not more often than once per month.
The charge | 10 |
| shall be uniformly calculated on a per-contract or per-day
| 11 |
| basis.
Facility charges imposed by the airport may not exceed | 12 |
| the reasonable
costs of financing, designing, constructing, | 13 |
| operating, and maintaining the
consolidated car rental | 14 |
| facilities and common use transportation equipment and
| 15 |
| facilities and may not be used for any other purpose.
| 16 |
| Notwithstanding any other provision of law, the charges | 17 |
| collected
under
this Section are not subject to retailer | 18 |
| occupation, sales,
use,
or transaction taxes.
| 19 |
| (k) When a rental car company states a rental rate in any | 20 |
| of its rate
advertisements, its proprietary computer
| 21 |
| reservation systems, or its in-person quotations
intended to | 22 |
| apply to
an airport rental, a company that collects from its | 23 |
| customers a customer
facility charge for that rental under | 24 |
| subsection (j) shall do all of the
following:
| 25 |
| (1) Clearly and conspicuously disclose in any radio, | 26 |
| television, or other
electronic media advertisements the | 27 |
| existence and
amount of the charge if the advertisement is | 28 |
| intended for rentals at an airport
imposing the charge or, | 29 |
| if the
advertisement covers an area with multiple airports | 30 |
| with different charges, a
range of amounts of customer | 31 |
| facility charges if the advertisement is intended
for | 32 |
| rentals at an airport imposing the charge.
| 33 |
| (2) Clearly and conspicuously disclose in any print | 34 |
| rate advertising the
existence and
amount of the charge if |
|
|
|
09400SB0716ham001 |
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LRB094 08554 BDD 57182 a |
|
| 1 |
| the advertisement is intended for rentals at an airport
| 2 |
| imposing the charge or, if the print rate advertisement | 3 |
| covers an area with
multiple
airports with different | 4 |
| charges, a range of amounts of customer facility
charges if | 5 |
| the advertisement is intended for rentals at an airport | 6 |
| imposing the
charge.
| 7 |
| (3) Clearly and conspicuously disclose the existence | 8 |
| and
amount of the charge in any telephonic, in-person, or | 9 |
| computer-transmitted
quotation from the rental car | 10 |
| company's proprietary computer reservation system
at the | 11 |
| time of making an initial quotation of a
rental rate if the | 12 |
| quotation is made by a rental car company location at an
| 13 |
| airport imposing the charge and at the time of making a | 14 |
| reservation of a rental
car if the reservation is made by a | 15 |
| rental car company location at an airport
imposing the | 16 |
| charge.
| 17 |
| (4) Clearly and conspicuously display the charge in any | 18 |
| proprietary
computer-assisted
reservation or transaction | 19 |
| directly between the rental car company and the
customer,
| 20 |
| shown or referenced on the
same page on the computer screen | 21 |
| viewed by the customer as the
displayed rental rate and in | 22 |
| a print size not smaller than the print size of
the rental | 23 |
| rate.
| 24 |
| (5) Clearly and conspicuously disclose
and separately | 25 |
| identify the existence and amount of the charge on its | 26 |
| rental
agreement.
| 27 |
| (6) A rental car company that collects from its | 28 |
| customers a customer
facility charge under subsection (j) | 29 |
| and engages in a practice which does not
comply with
| 30 |
| subsections (f), (j), and (k) commits an unlawful
practice | 31 |
| within the meaning of the Consumer Fraud and Deceptive | 32 |
| Business
Practices Act.
| 33 |
| (l) Notwithstanding subsection (f), any person who rents a | 34 |
| motor vehicle to another may, in connection with the rental of |
|
|
|
09400SB0716ham001 |
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LRB094 08554 BDD 57182 a |
|
| 1 |
| a motor vehicle to (i) a business renter or (ii) a business | 2 |
| program sponsor under the sponsor's business program, do the | 3 |
| following: | 4 |
| (1) separately quote, by telephone, in person, or by | 5 |
| computer transmission, additional charges for the rental; | 6 |
| and | 7 |
| (2) separately impose additional charges for the | 8 |
| rental. | 9 |
| (m) As used in this Section: | 10 |
| (1) "Additional charges" means charges other than: (i) | 11 |
| a per period base rental rate; (ii) a mileage charge; (iii) | 12 |
| taxes; or (iv) a customer facility charge. | 13 |
| (2) "Business program" means: | 14 |
| (A) a contract between a person who rents motor | 15 |
| vehicles and a business program sponsor that | 16 |
| establishes rental rates at which the person will rent | 17 |
| motor vehicles to persons authorized by the sponsor; or | 18 |
| (B) a plan, program, or other arrangement | 19 |
| established by a person who rents motor vehicles at the | 20 |
| request of, or with the consent of, a business program | 21 |
| sponsor under which the person offers to rent motor | 22 |
| vehicles to persons authorized by the sponsor on terms | 23 |
| that are not the same as those generally offered by the | 24 |
| rental company to the public. | 25 |
| (3) "Business program sponsor" means any legal entity | 26 |
| other than a natural person, including a corporation, | 27 |
| limited liability company, partnership, government, | 28 |
| municipality or agency, or a natural person operating a | 29 |
| business as a sole proprietor. | 30 |
| (4) "Business renter" means, for any business program | 31 |
| sponsor, a person who is authorized by the sponsor to enter | 32 |
| into a rental contract under the sponsor's business | 33 |
| program. "Business renter" does not include a person | 34 |
| renting as: |
|
|
|
09400SB0716ham001 |
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LRB094 08554 BDD 57182 a |
|
| 1 |
| (A) a non-employee member of a not-for-profit | 2 |
| organization; | 3 |
| (B) the purchaser of a voucher or other prepaid | 4 |
| rental arrangement from a person, including a tour | 5 |
| operator, engaged in the business of reselling those | 6 |
| vouchers or prepaid rental arrangements to the general | 7 |
| public; | 8 |
| (C) an individual whose car rental is eligible for | 9 |
| reimbursement in whole or in part as a result of the | 10 |
| person being insured or provided coverage under a | 11 |
| policy of insurance issued by an insurance company; or | 12 |
| (D) an individual whose car rental is eligible for | 13 |
| reimbursement in whole or in part as a result of the | 14 |
| person purchasing motor vehicle repair services from a | 15 |
| person licensed to perform those services.
| 16 |
| (n) This Section does not apply to a car-sharing | 17 |
| organization, as defined under subsection (d) of Section 13 of | 18 |
| the Metropolitan Pier and Exposition Authority Act.
| 19 |
| (Source: P.A. 93-118, eff. 1-1-04; 94-717, eff. 12-19-05.)
| 20 |
| Section 99. Effective date. This Act takes effect upon | 21 |
| becoming law.".
|
|