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90_HB0208ham001
LRB9001496THpkam01
1 AMENDMENT TO HOUSE BILL 208
2 AMENDMENT NO. . Amend House Bill 208 by replacing
3 the title with the following:
4 "AN ACT relating to first aid programs and curricula for
5 school children, creating and amending named Acts."; and
6 by replacing everything after the enacting clause with the
7 following:
8 "Section 1. Short title. This Act may be cited as the
9 Automobile Renting Excise Tax Act.
10 Section 5. Definitions. As used in this Act:
11 "Renting" means any transfer of the possession or right
12 to possession of an automobile to a user for a valuable
13 consideration for a period of one year or less.
14 Renting does not include leasing a vehicle under a
15 consumer lease.
16 Renting does not include making a charge for the use of
17 an automobile where the rentor, either himself, herself, or
18 through an agent, furnishes a service of operating an
19 automobile so that the rentor remains in possession of the
20 automobile, because this does not constitute a transfer of
21 possession or right to possession of the automobile.
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1 Renting does not include the making of a charge by an
2 automobile dealer for the use of an automobile as a
3 demonstrator in connection with the dealer's business of
4 selling, where the charge is merely made to recover the costs
5 of operating the automobile as a demonstrator and is not
6 intended as a rental or leasing charge in the ordinary sense.
7 "Automobile" means any motor vehicle of the first
8 division, a motor vehicle of the second division which is a
9 self-contained motor vehicle designed or permanently
10 converted to provide living quarters for recreational,
11 camping or travel use, with direct walk through access to the
12 living quarters from the driver's seat, or a motor vehicle of
13 the second division which is of the van configuration
14 designed for the transportation of not less than 7 nor more
15 than 16 passengers, as defined in Section 1-146 of the
16 Illinois Vehicle Code.
17 "Department" means the Department of Revenue.
18 "Person" means any natural individual, firm, partnership,
19 association, joint stock company, joint venture, public or
20 private corporation, limited liability company, or a
21 receiver, executor, trustee, conservator or other
22 representative appointed by order of any court.
23 "Rentor" means any person, firm, corporation or
24 association engaged in the business of renting automobiles to
25 users. For this purpose, the objective of making a profit is
26 not necessary to make the renting activity a business.
27 "Rentee" means any user to whom the possession, or the
28 right to possession, of an automobile is transferred for a
29 valuable consideration for a period of one year or less,
30 whether paid for by the "rentee" or by someone else.
31 "Gross receipts" from the renting of tangible personal
32 property or "rent", means the total rental price. In the
33 case of rental transactions in which the consideration is
34 paid to the rentor on an installment basis, the amounts of
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1 such payments shall be included by the rentor in gross
2 receipts or rent only as and when payments are received by
3 the rentor.
4 "Rental price" means the consideration for renting an
5 automobile valued in money, whether received in money or
6 otherwise, including cash credits, property and services, and
7 shall be determined without any deduction on account of the
8 cost of the property rented, the cost of materials used,
9 labor or service cost, or any other expense whatsoever, but
10 does not include charges that are added by a rentor on
11 account of the rentor's duty to collect, from the rentee, the
12 tax that is imposed by Section 10 of this Act. The phrase
13 "rental price" does not include compensation paid to a rentor
14 by a rentee in consideration of the waiver by the rentor of
15 any right of action or claim against the rentee for loss or
16 damage to the automobile rented and also does not include a
17 separately stated charge for insurance or recovery of
18 refueling costs or other separately stated charges that are
19 not for the use of tangible personal property.
20 Section 10. Tax imposed. A tax is imposed upon the
21 privilege of using, in this State, an automobile that is
22 rented from a rentor. This tax is imposed at the rate of $1
23 per rental agreement. This tax shall not apply to any
24 governmental body, nor to any corporation, society,
25 association, foundation, or institution organized and
26 operated exclusively for charitable, religious or educational
27 purposes, nor to any not-for-profit corporation, society,
28 association, foundation, institution, or organization that
29 has no compensated officers or employees and that is
30 organized and operated primarily for the recreation of
31 persons 55 years of age or older, when using tangible
32 personal property as a rentee.
33 The tax shall be collected from the rentee by a rentor
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1 maintaining a place of business in this State and remitted to
2 the Department.
3 The tax imposed and not paid to a rentor under the
4 preceding paragraph of this Section shall be paid to the
5 Department directly by any person using the automobile within
6 this State.
7 Rentors shall collect the tax from rentees by adding the
8 tax to the rental price of the automobile in the manner
9 prescribed by the Department. The Department shall have the
10 power to promulgate reasonable rules to collect the tax.
11 The tax imposed by this Section shall, when collected, be
12 stated as a distinct item separate and apart from the rental
13 price of the automobile.
14 The Department shall have full power to administer and
15 enforce this Section; to collect all taxes, penalties and
16 interest due hereunder; to dispose of taxes, penalties and
17 interest so collected in the manner hereinafter provided, and
18 to determine all rights to credit memoranda or refunds
19 arising on account of the erroneous payment of tax, penalty
20 or interest hereunder. The Department shall deposit all
21 amounts collected under this Act into the First Aid Education
22 and Applied Training Fund, a special fund which is hereby
23 created in the State treasury. In the administration of, and
24 compliance with, this Section, the Department and persons who
25 are subject to this Section shall have the same rights,
26 remedies, privileges, immunities, powers and duties, and be
27 subject to the same conditions, restrictions, limitations,
28 penalties and definitions of terms, and employ the same modes
29 of procedure, as are prescribed in Sections 2, 3 through
30 3-80, 4, 6, 7, 8, 9 (except provisions relating to
31 transaction returns and quarter monthly payments), 10, 11,
32 12, 12a, 12b, 13, 14, 15, 19, 20, 21 and 22 of the Use Tax
33 Act, and are not inconsistent with this Section, as fully as
34 if those provisions were set forth herein.
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1 Section 50. The State Finance Act is amended by adding
2 Section 5.449 as follows:
3 (30 ILCS 105/5.449 new)
4 Sec. 5.449. The First Aid Education and Applied Training
5 Fund.
6 Section 55. The School Code is amended by adding Section
7 2-3.120 as follows:
8 (105 ILCS 5/2-3.120)
9 Sec. 2-3.120. Pilot first aid education and applied
10 training programs. From appropriations made specifically for
11 this purpose, the State Board of Education is authorized to
12 enter into agreements with public and not-for-profit private
13 entities and organizations to establish a 3-year pilot
14 program that provides instruction and applied training in
15 basic first aid and cardiopulmonary resuscitation to students
16 in grades kindergarten through 8.
17 A pilot program may be offered as a new curriculum or as
18 a special component of an existing curriculum by
19 participating school districts. Under the terms of the
20 agreements entered into with the consent of and for the
21 benefit of the participating school districts by the State
22 Board of Education, the entities and organizations with which
23 the State Board of Education contracts shall agree to provide
24 instruction and applied training to the kindergarten through
25 8th grade students of the participating school districts in
26 basic first aid and cardiopulmonary resuscitation.
27 The entities and organizations with which the State Board
28 of Education may enter into agreements for purposes of this
29 Section include local police and firefighter departments,
30 volunteer fire departments, emergency medical service
31 agencies, and related service organizations such as the
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1 Save-A-Life Foundation and the American Red Cross.
2 The State Board of Education, in consultation with the
3 public and not-for-profit private entities and organizations
4 with which it enters into agreements, may make available a
5 list of instructional resources to the participating school
6 districts for use in presenting and implementing the pilot
7 program.
8 A pilot program established under this Section may be
9 funded by appropriations made to the State Board of Education
10 from the First Aid Education and Applied Training Fund, which
11 is hereby created in the State treasury. From funds so
12 appropriated, the State Board of Education is authorized to
13 make grants for the support, conduct, and operation of the
14 program to participating school districts and to the public
15 entities and private-not-for-profit organizations which agree
16 to provide the instruction, applied training, and related
17 services necessary to implement the program and carry out its
18 objectives.
19 The State Board of Education may adopt rules,
20 regulations, and criteria that are consistent with this
21 Section and necessary for administration and implementation
22 of the pilot program.".