Funds by Fund Number with Statutory Language
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 county automobile renting tax fund.
The Department shall forthwith pay over to the State Treasurer, ex‑officio, as trustee, all taxes and penalties collected
hereunder. On or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to named counties from which rentors have paid taxes or penalties hereunder to the
Department during the second preceding calendar month. The amount to be paid to each county 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 county, less 2% 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 counties shall prepare and certify to the 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 Comptroller,
of the disbursement certification to the counties and the General Revenue Fund, provided for in this Section to be given to
the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in
accordance with the directions contained in such certification.
Nothing in this Section shall be construed to authorize a county to impose a tax upon the privilege of engaging in any
business which under the constitution of the United States may not be made the subject of taxation by this State.
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 calendar month next following the month in which such ordinance or resolution is passed. The corporate
authorities of any county which levies a tax authorized by this Section shall transmit to the Department of Revenue on or not
later than 5 days after passage of the ordinance or resolution 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 county 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 county shall on or not later than 5 days after passage 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.
The Department of Revenue must upon the request of the County Clerk or County Board submit to a county a list of those
persons who are registered with the Department to pay automobile renting occupation tax within the unincorporated area of
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.
This Section shall be known and may be cited as the "County Automobile Renting Occupation Tax Law".
Sec. 5‑1033. County Automobile Renting Use Tax. The corporate authorities of a county may impose a tax upon the
privilege of using, in such county 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 the
unincorporated area of such county. Such tax shall be collected by the Department of Revenue for any county 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
Funds by Fund Number with Statutory Language Page 410
