Funds by Fund Number with Statutory Language
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.
The Department of Revenue must upon the request of the municipal clerk, city council or village board of trustees submit to
a city, village or incorporated town a list of those persons who are registered with the Department to pay automobile renting
occupation tax within that governmental unit. This list shall contain only the names of persons who have paid the tax and not
the amount of tax paid by such person.
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town which has superseded a civil township.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 Occupation Tax Act".
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
Funds by Fund Number with Statutory Language Page 408
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