A. A tax is hereby imposed upon the privilege of leasing motor vehicles within the city to a lessee on a daily or weekly basis in the amount of $2.75 per vehicle per rental period specified in the lease agreement.
B. Any tax herein imposed is in addition to any other taxes authorized by law.
C. The lessor shall be required to pay this tax to the department as provided in subsection E. below. The lessor shall be allowed to pass this tax along to his lessees as a separate charge on his rental bills or invoices.
D. This tax shall not apply to: (i) any lessor who is a governmental body; (ii) any lessor of a ground transportation vehicle, as that term is defined by Chapter 3-46 of this code, but only with respect to ground transportation vehicles that it leases; or (iii) any lessor upon whom the imposition of the tax would violate the United States Constitution or the constitution of the State of Illinois. The exemption set forth in Section D(ii) is not available to a transportation network provider, transportation network driver, or transportation network vehicle owner.
E. Except as provided herein, the lessor shall pay this tax on a monthly basis, with the tax due on motor vehicles leased within the month by the last day of the following month. A remittance return shall accompany each monthly payment. The format of such remittance return shall be prescribed by the comptroller, and such return shall include the number of motor vehicles leased within that month and any other reasonable information the comptroller deems necessary. The remittance returns shall be filed and signed by the lessor under penalty as provided in Section 3-4-186. The comptroller may allow a lessor to pay this tax on an annual basis, if the lessor's average monthly tax liability is less than $20.00, with the tax due for the calendar year by the last day of January of the following year. A remittance form prescribed by the comptroller, with requirements similar to the monthly remittance return referred to above, shall be signed and filed by the lessor with his annual payment.
F. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments and remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
(Prior code § 200-7-2; Added Coun. J. 12-7-84, p. 11501; Amend Coun. J. 12-21-84, p. 12104; Amend Coun. J. 2-11-87, p. 39574; Amend Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-26-19, p. 11514, Art. IX, § 1)