Funds by Fund Number with Statutory Language
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incorporated town which has superseded a civil township.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".
Fund Number 0869 County Automobile Renting Tax Fund
Chapter 0055 Act 0005 Section 5-1032
Fund Group: State Trust Fund Total Revenue FY05: $58,096
Total Revenue FY06: $31,632
Fund Type: Non-Appropriated
Administering Agency: Revenue
Statutory Language:
Sec. 5‑1032. County Automobile Renting Occupation Tax. The corporate authorities of a county may impose a tax upon all
persons engaged in the business of renting automobiles in the county, but outside any municipality, at the rate of not to
exceed 1% of the gross receipts from such business. The tax imposed by a county pursuant to this Section and all civil
penalties that may be assessed as an Incident thereof shall be collected and enforced by the State Department of Revenue.
The certificate of registration which is issued by the Department to a retailer under the "Retailers' Occupation Tax Act",
approved June 23, 1933, as amended, or under the "Automobile Renting Occupation and Use Tax Act", enacted by the
Eighty‑Second General Assembly, shall permit such person to engage in a business which is taxable under any ordinance or
resolution enacted pursuant to this Section without registering separately with the Department under such ordinance or
resolution or under this Section. The Department shall have full power to administer and enforce this Section; to collect all
taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner hereinafter provided, and to
determine all rights to credit memoranda, arising on account of the erroneous payment of tax or penalty 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
3 (in respect to all provisions therein other than the State rate of tax; and with relation to the provisions of the "Retailers'
Occupation Tax" referred to therein, except as to the disposition of taxes and penalties collected, and except for the provision
allowing retailers a deduction from the tax to cover certain costs, 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", as the same are
now or may hereafter be amended, as fully as if provisions contained in those Sections of said Act were set forth herein.
Persons subject to any tax imposed pursuant to the authority granted in this Section may reimburse themselves for their tax
liability hereunder by separately stating such tax as an additional charge, which charge may be stated in combination, in a
single amount, with State tax which sellers are required to collect under the "Automobile Renting Occupation and Use Tax
Act" pursuant to such bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing a
Fund Purpose: The purpose of this Fund is to record deposits of the County Automobile Renting Tax.
Funds by Fund Number with Statutory Language Page 409
