(65 ILCS 5/8-11-8) (from Ch. 24, par. 8-11-8)
Sec. 8-11-8.
The corporate authorities of a municipality may impose a
tax upon the privilege of using, in such municipality, 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 municipality. Such tax shall be collected by the Department
of Revenue for any municipality 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 Section;
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 Section, the Department and
persons who are subject to this Section 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 of 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 the 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", enacted by the Eighty-second General Assembly,
as the same are now or may hereafter be amended, which are not inconsistent
with this Section, as fully as if provisions contained in those Sections
of said Act were set forth herein.
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 refund shall be paid by the State Treasurer out
of the municipal automobile renting tax fund.
The Department shall forthwith pay over to the State Treasurer, ex-officio,
as trustee, all taxes, penalties and interest collected hereunder. 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 municipalities, the municipality in each instance to be that
municipality from which the Department, during the second preceding calendar
month, collected taxes hereunder from persons whose Illinois address for
titling or registration purposes is given as being in such municipality.
The amount to be paid to each municipality 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 municipality, less 1.6% 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 municipalities 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 municipalities and the General Revenue Fund, provided
or 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.
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 second calendar
month next following publication as provided in Section 1-2-4. The corporate
authorities of any municipality which levies a tax authorized by this Section
shall transmit to the Department of Revenue not later than 5 days after
publication 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 municipality as 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 corporate authorities
of the municipality shall, on or not later than 5 days after publication
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.
As used in this Section, "Municipal" and "Municipality" means a city, village
or incorporated town, including an incorporated town which has superseded
a civil township.
This Section shall be known and may be cited as the "Municipal Automobile
Renting Use Tax Act".
(Source: P.A. 84-149.)
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