Act
Automobile Renting Occupation and Use Tax Act
- 35 ILCS 155/1— This Act shall be known and may be cited as the "Automobile Renting Occupation and Use Tax Act"
- 35 ILCS 155/2— Definitions
- 35 ILCS 155/3— A tax is imposed upon persons engaged in this State in the business of renting automobiles in Illinois at the rate of 5% of the gross receipts received from such business
- 35 ILCS 155/4— A tax is imposed upon the privilege of using, in this State, an automobile which is rented from a rentor
- 35 ILCS 155/5— Sunset of exemptions, credits, and deductions
- 35 ILCS 155/6— Applicability