State of Illinois
92nd General Assembly
Legislation

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92_HB3077

 
                                               LRB9205612SMpk

 1        AN ACT in relation to taxation.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Automobile Renting Occupation and Use Tax
 5    Act is amended by adding Section 4.5 as follows:

 6        (35 ILCS 155/4.5 new)
 7        Sec.  4.5.   Rental  car surcharge.  A surcharge of $5 is
 8    imposed upon the  privilege  of  using,  in  this  State,  an
 9    automobile  that  is  rented  from  a  rentor at a car rental
10    counter  at  an  airport  located  within  this  State.   The
11    surcharge shall be stated as a district item, collected,  and
12    paid  to  the  Department in the same manner as provided with
13    respect  to  the  tax  imposed  by  this  Act.   The  amounts
14    collected under this  Section  must  be  deposited  into  the
15    Common School Fund.

16        Section  99.  Effective date.  This Act takes effect upon
17    becoming law.

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