HB3342 EnrolledLRB100 08528 SMS 18653 b

1    AN ACT concerning State government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4
ARTICLE 1. GENERAL PROVISIONS

 
5    Section 1-1. Short title. This Act may be cited as the
6FY2019 Budget Implementation Act.
 
7    Section 1-5. Purpose. It is the purpose of this Act to make
8changes in State programs that are necessary to implement the
9State budget.
 
10
ARTICLE 5. AMENDATORY PROVISIONS

 
11    Section 5-5. The Election Code is amended by adding Section
121A-55 as follows:
 
13    (10 ILCS 5/1A-55 new)
14    Sec. 1A-55. Cyber security efforts. The State Board of
15Elections shall provide by rule, after at least 2 public
16hearings of the Board and in consultation with the election
17authorities, a Cyber Navigator Program to support the efforts
18of election authorities to defend against cyber breaches and
19detect and recover from cyber attacks. The rules shall include

 

 

HB3342 Enrolled- 2 -LRB100 08528 SMS 18653 b

1the Board's plan to allocate any resources received in
2accordance with the Help America Vote Act and provide that no
3less than half of any such funds received shall be allocated to
4the Cyber Navigator Program. The Cyber Navigator Program should
5be designed to provide equal support to all election
6authorities, with allowable modifications based on need. The
7remaining half of the Help America Vote Act funds shall be
8distributed as the State Board of Elections may determine, but
9no grants may be made to election authorities that do not
10participate in the Cyber Navigator Program.
 
11    Section 5-10. The Balanced Budget Note Act is amended by
12changing Section 5 as follows:
 
13    (25 ILCS 80/5)  (from Ch. 63, par. 42.93-5)
14    Sec. 5. Supplemental Appropriation Bill Defined. For
15purposes of this Act, "supplemental appropriation bill" means
16any appropriation bill that is (a) introduced or amended
17(including any changes to legislation by means of the
18submission of a conference committee report) on or after July 1
19of a fiscal year and (b) proposes (as introduced or as amended
20as the case may be) to authorize, increase, decrease, or
21reallocate any general funds appropriation for that same fiscal
22year. The general funds consist of the General Revenue Fund,
23the Common School Fund, the General Revenue Common School
24Special Account Fund, and the Education Assistance Fund, the

 

 

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1Fund for the Advancement of Education, the Commitment to Human
2Services Fund, and the Budget Stabilization Fund.
3(Source: P.A. 87-688.)
 
4    Section 5-15. The State Finance Act is amended by changing
5Sections 5.857 and 6z-100 as follows:
 
6    (30 ILCS 105/5.857)
7    (Section scheduled to be repealed on July 1, 2018)
8    Sec. 5.857. The Capital Development Board Revolving Fund.
9This Section is repealed July 1, 2019 2018.
10(Source: P.A. 99-78, eff. 7-20-15; 99-523, eff. 6-30-16;
11100-23, eff. 7-6-17.)
 
12    (30 ILCS 105/6z-100)
13    (Section scheduled to be repealed on July 1, 2018)
14    Sec. 6z-100. Capital Development Board Revolving Fund;
15payments into and use. All monies received by the Capital
16Development Board for publications or copies issued by the
17Board, and all monies received for contract administration
18fees, charges, or reimbursements owing to the Board shall be
19deposited into a special fund known as the Capital Development
20Board Revolving Fund, which is hereby created in the State
21treasury. The monies in this Fund shall be used by the Capital
22Development Board, as appropriated, for expenditures for
23personal services, retirement, social security, contractual

 

 

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1services, legal services, travel, commodities, printing,
2equipment, electronic data processing, or telecommunications.
3Unexpended moneys in the Fund shall not be transferred or
4allocated by the Comptroller or Treasurer to any other fund,
5nor shall the Governor authorize the transfer or allocation of
6those moneys to any other fund. This Section is repealed July
71, 2019 2018.
8(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
 
9    Section 5-20. The State Finance Act is amended by changing
10Sections 6z-27, 8g-1, and 13.2 as follows:
 
11    (30 ILCS 105/6z-27)
12    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
13transferred, appropriated and used only for the purposes
14authorized by, and subject to the limitations and conditions
15prescribed by, the State Auditing Act.
16    Within 30 days after the effective date of this amendatory
17Act of the 100th General Assembly, the State Comptroller shall
18order transferred and the State Treasurer shall transfer from
19the following funds moneys in the specified amounts for deposit
20into the Audit Expense Fund:
21Agricultural Premium Fund..............................18,792
22Anna Veterans Home Fund.................................8,050
23Appraisal Administration Fund...........................4,373
24Attorney General Court Ordered and Voluntary Compliance

 

 

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1    Payment Projects Fund..............................14,421
2Attorney General Whistleblower Reward and
3    Protection Fund.....................................9,220
4Bank and Trust Company Fund............................93,160
5Budget Stabilization Fund.............................131,491
6Care Provider Fund for Persons with a
7    Developmental Disability............................6,003
8CDLIS/AAMVAnet/NMVTIS Trust Fund........................2,495
9Cemetery Oversight Licensing and Disciplinary Fund......5,583
10Chicago State University Education Improvement Fund.....4,233
11Child Support Administrative Fund.......................2,299
12Commitment to Human Services Fund.....................122,475
13Common School Fund....................................433,663
14Community Association Manager Licensing and
15    Disciplinary Fund.....................................877
16Community Mental Health Medicaid Trust Fund.............9,897
17Credit Union Fund......................................22,441
18Cycle Rider Safety Training Fund........................1,084
19DCFS Children's Services Fund.........................241,473
20Department of Business Services Special
21    Operations Fund.....................................5,493
22Department of Corrections Reimbursement
23    and Education Fund.................................18,389
24Department of Human Services Community Services Fund....5,399
25Design Professionals Administration and
26    Investigation Fund..................................5,378

 

 

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1The Downstate Public Transportation Fund...............32,074
2Downstate Transit Improvement Fund......................1,251
3Dram Shop Fund............................................514
4Driver Services Administration Fund.......................897
5Drivers Education Fund..................................1,417
6Drug Rebate Fund.......................................21,941
7Drug Treatment Fund.......................................527
8The Education Assistance Fund.......................1,230,281
9Electronic Health Record Incentive Fund...................657
10Energy Efficiency Portfolio Standards Fund............126,046
11Facilities Management Revolving Fund...................15,360
12Fair and Exposition Fund..................................911
13Federal High Speed Rail Trust Fund.....................59,579
14Federal Workforce Training Fund.......................152,617
15Feed Control Fund.......................................1,584
16Fertilizer Control Fund.................................1,369
17The Fire Prevention Fund................................3,183
18Fund for the Advancement of Education.................130,528
19General Professions Dedicated Fund.....................19,678
20The General Revenue Fund...........................17,653,153
21Grade Crossing Protection Fund..........................2,379
22Health and Human Services Medicaid Trust Fund...........3,852
23Healthcare Provider Relief Fund........................71,263
24Horse Racing Fund.....................................215,160
25Hospital Provider Fund.................................44,230
26Illinois Affordable Housing Trust Fund..................5,478

 

 

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1Illinois Capital Revolving Loan Fund....................1,067
2Illinois Charity Bureau Fund............................2,236
3Illinois Gaming Law Enforcement Fund....................1,395
4Illinois State Dental Disciplinary Fund.................5,128
5Illinois State Fair Fund................................7,297
6Illinois State Medical Disciplinary Fund...............21,473
7Illinois State Pharmacy Disciplinary Fund...............8,839
8Illinois Veterans Assistance Fund.......................3,863
9Illinois Veterans' Rehabilitation Fund....................634
10Illinois Workers' Compensation Commission
11    Operations Fund.....................................4,758
12IMSA Income Fund........................................6,823
13Income Tax Refund Fund................................176,034
14Insurance Financial Regulation Fund...................110,878
15Insurance Premium Tax Refund Fund......................16,534
16Insurance Producer Administration Fund................107,833
17Intermodal Facilities Promotion Fund....................1,011
18International Tourism Fund..............................6,566
19LaSalle Veterans Home Fund.............................36,259
20LEADS Maintenance Fund..................................1,050
21Live and Learn Fund....................................10,805
22Lobbyist Registration Administration Fund.................521
23The Local Government Distributive Fund................113,119
24Local Tourism Fund.....................................19,098
25Long-Term Care Provider Fund............................6,761
26Manteno Veterans Home Fund.............................68,288

 

 

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1Medical Interagency Program Fund..........................602
2Mental Health Fund......................................3,358
3Money Laundering Asset Recovery Fund....................1,115
4Monitoring Device Driving Permit
5    Administration Fee Fund...............................797
6Motor Carrier Safety Inspection Fund....................1,289
7The Motor Fuel Tax Fund...............................101,821
8Motor Vehicle License Plate Fund........................5,094
9Nursing Dedicated and Professional Fund................10,673
10Optometric Licensing and Disciplinary Board Fund........1,608
11Partners for Conservation Fund..........................8,973
12The Personal Property Tax Replacement Fund............119,343
13Pesticide Control Fund..................................5,826
14Professional Services Fund..............................1,569
15Professions Indirect Cost Fund........................176,535
16Public Pension Regulation Fund..........................9,236
17The Public Transportation Fund.........................91,397
18Quincy Veterans Home Fund..............................64,594
19Real Estate License Administration Fund................34,822
20Regional Transportation Authority Occupation and
21    Use Tax Replacement Fund............................3,486
22Registered Certified Public Accountants' Administration
23     and Disciplinary Fund..............................3,423
24Rental Housing Support Program Fund.....................2,388
25Residential Finance Regulatory Fund....................17,742
26The Road Fund.........................................662,332

 

 

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1Roadside Memorial Fund..................................1,170
2Savings Bank Regulatory Fund............................2,270
3School Infrastructure Fund.............................14,441
4Secretary of State DUI Administration Fund..............1,107
5Secretary of State Identification Security and Theft
6    Prevention Fund.....................................6,154
7Secretary of State Special License Plate Fund...........2,210
8Secretary of State Special Services Fund...............10,306
9Securities Audit and Enforcement Fund...................3,972
10Special Education Medicaid Matching Fund................2,346
11State and Local Sales Tax Reform Fund...................6,592
12State Asset Forfeiture Fund.............................1,239
13State Construction Account Fund.......................106,236
14State Crime Laboratory Fund.............................4,020
15State Gaming Fund.....................................200,367
16The State Garage Revolving Fund.........................5,521
17The State Lottery Fund................................215,561
18State Offender DNA Identification System Fund...........1,270
19State Pensions Fund...................................500,000
20State Police DUI Fund...................................1,050
21State Police Firearm Services Fund......................4,116
22State Police Services Fund.............................11,485
23State Police Vehicle Fund...............................6,004
24State Police Whistleblower Reward
25    and Protection Fund.................................3,519
26Supplemental Low-Income Energy Assistance Fund.........74,279

 

 

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1Tax Compliance and Administration Fund..................1,479
2Technology Management Revolving Fund..................204,090
3Tobacco Settlement Recovery Fund........................1,855
4Tourism Promotion Fund.................................40,541
5University of Illinois Hospital Services Fund...........1,924
6The Vehicle Inspection Fund.............................1,469
7Violent Crime Victims Assistance Fund..................13,911
8Weights and Measures Fund...............................5,660
9The Working Capital Revolving Fund.....................18,184
10Agricultural Premium Fund.............................182,124
11Assisted Living and Shared Housing Regulatory Fund......1,631
12Capital Development Board Revolving Fund................8,023
13Care Provider Fund for Persons with a
14    Developmental Disability...........................17,737
15Carolyn Adams Ticket for the Cure Grant Fund............1,080
16CDLIS/AAMVAnet/NMVTIS Trust Fund........................2,234
17Chicago State University Education Improvement Fund.....5,437
18Child Support Administrative Fund.......................5,110
19Common School Fund....................................312,638
20Communications Revolving Fund..........................40,492
21Community Mental Health Medicaid Trust Fund............30,952
22Death Certificate Surcharge Fund........................2,243
23Death Penalty Abolition Fund............................8,367
24Department of Business Services Special Operations Fund.11,982
25Department of Human Services Community Services Fund....4,340
26Downstate Public Transportation Fund....................6,600

 

 

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1Driver Services Administration Fund.....................2,644
2Drivers Education Fund....................................517
3Drug Rebate Fund.......................................17,541
4Drug Treatment Fund.....................................2,133
5Drunk & Drugged Driving Prevention Fund...................874
6Education Assistance Fund.............................894,514
7Electronic Health Record Incentive Fund.................1,155
8Emergency Public Health Fund............................9,025
9EMS Assistance Fund.....................................3,705
10Estate Tax Refund Fund..................................2,088
11Facilities Management Revolving Fund...................92,392
12Facility Licensing Fund.................................3,189
13Fair & Exposition Fund.................................13,059
14Federal High Speed Rail Trust Fund......................9,168
15Feed Control Fund......................................14,955
16Fertilizer Control Fund.................................9,404
17Fire Prevention Fund....................................4,146
18Food and Drug Safety Fund...............................1,101
19Fund for the Advancement of Education..................12,463
20General Revenue Fund...............................17,653,153
21Grade Crossing Protection Fund............................965
22Hazardous Waste Research Fund.............................543
23Health Facility Plan Review Fund........................3,704
24Health and Human Services Medicaid Trust Fund..........16,996
25Healthcare Provider Relief Fund.......................147,619
26Home Care Services Agency Licensure Fund................3,285

 

 

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1Hospital Provider Fund.................................76,973
2ICJIA Violence Prevention Fund..........................8,062
3Illinois Affordable Housing Trust Fund..................6,878
4Illinois Department of Agriculture Laboratory
5    Services Revolving Fund.............7,887
6Illinois Health Facilities Planning Fund................4,816
7IMSA Income Fund........................................6,876
8Illinois School Asbestos Abatement Fund.................2,058
9Illinois Standardbred Breeders Fund.....................1,381
10Illinois State Fair Fund...............................94,229
11Illinois Thoroughbred Breeders Fund.....................3,974
12Illinois Veterans' Rehabilitation Fund..................1,308
13Illinois Workers Compensation
14    Commission Operations Fund........................183,518
15Income Tax Refund Fund.................................36,095
16Lead Poisoning Screening, Prevention,
17    and Abatement Fund..................................3,311
18Live and Learn Fund....................................22,956
19Livestock Management Facilities Fund......................683
20Lobbyist Registration Administration Fund...............1,057
21Local Government Distributive Fund.....................26,025
22Long Term Care
23    Monitor/Receiver Fund..............................63,014
24Long Term Care Provider Fund...........................15,082
25Mandatory Arbitration Fund..............................2,484
26Medical Interagency Program Fund........................1,343

 

 

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1Mental Health Fund......................................9,176
2Metabolic Screening and Treatment Fund.................41,241
3Monitoring Device Driving Permit
4    Administration Fee Fund.............................1,403
5Motor Fuel Tax Fund....................................23,607
6Motor Vehicle License Plate Fund.......................15,200
7Motor Vehicle Theft
8    Prevention Trust Fund...............................4,803
9Multiple Sclerosis Research Fund........................5,380
10Nursing Dedicated and Professional Fund.................1,613
11Partners for Conservation Fund..........................8,620
12Personal Property Tax Replacement Fund.................23,828
13Pesticide Control Fund.................................83,517
14Pet Population Control Fund...............................526
15Plumbing Licensure and Program Fund.....................5,148
16Professional Services Fund..............................6,487
17Public Health Laboratory
18    Services Revolving Fund............................11,242
19Public Transportation Fund.............................16,112
20Road Fund.............................................746,799
21Regional Transportation Authority Occupation
22    and Use Tax Replacement Fund...............563
23School Infrastructure Fund.............................17,532
24Secretary of State DUI Administration Fund..............2,336
25Secretary of State Identification Security
26    and Theft Prevention Fund..........................11,609

 

 

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1Secretary of State Special License Plate Fund ..........4,561
2Secretary of State Special Services Fund...............24,693
3Securities Audit and Enforcement Fund...................9,137
4Special Education Medicaid Matching Fund................5,019
5State and Local Sales Tax Reform Fund...................1,380
6State Construction Account Fund........................27,323
7State Gaming Fund......................................79,018
8State Garage Revolving Fund............................15,516
9State Lottery Fund....................................348,448
10State Pensions Fund...................................500,000
11State Surplus Property Revolving Fund...................2,025
12State Treasurer's Bank Services Trust Fund................551
13Statistical Services Revolving Fund....................63,131
14Supreme Court Historic Preservation Fund...............33,226
15Tattoo and Body Piercing
16    Establishment Registration Fund.......................812
17Tobacco Settlement Recovery Fund.......................23,084
18Trauma Center Fund.....................................12,572
19University of Illinois Hospital Services Fund...........4,260
20Vehicle Inspection Fund.................................3,266
21Weights and Measures Fund..............................72,488
22    Notwithstanding any provision of the law to the contrary,
23the General Assembly hereby authorizes the use of such funds
24for the purposes set forth in this Section.
25    These provisions do not apply to funds classified by the
26Comptroller as federal trust funds or State trust funds. The

 

 

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1Audit Expense Fund may receive transfers from those trust funds
2only as directed herein, except where prohibited by the terms
3of the trust fund agreement. The Auditor General shall notify
4the trustees of those funds of the estimated cost of the audit
5to be incurred under the Illinois State Auditing Act for the
6fund. The trustees of those funds shall direct the State
7Comptroller and Treasurer to transfer the estimated amount to
8the Audit Expense Fund.
9    The Auditor General may bill entities that are not subject
10to the above transfer provisions, including private entities,
11related organizations and entities whose funds are
12locally-held, for the cost of audits, studies, and
13investigations incurred on their behalf. Any revenues received
14under this provision shall be deposited into the Audit Expense
15Fund.
16    In the event that moneys on deposit in any fund are
17unavailable, by reason of deficiency or any other reason
18preventing their lawful transfer, the State Comptroller shall
19order transferred and the State Treasurer shall transfer the
20amount deficient or otherwise unavailable from the General
21Revenue Fund for deposit into the Audit Expense Fund.
22    On or before December 1, 1992, and each December 1
23thereafter, the Auditor General shall notify the Governor's
24Office of Management and Budget (formerly Bureau of the Budget)
25of the amount estimated to be necessary to pay for audits,
26studies, and investigations in accordance with the Illinois

 

 

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1State Auditing Act during the next succeeding fiscal year for
2each State fund for which a transfer or reimbursement is
3anticipated.
4    Beginning with fiscal year 1994 and during each fiscal year
5thereafter, the Auditor General may direct the State
6Comptroller and Treasurer to transfer moneys from funds
7authorized by the General Assembly for that fund. In the event
8funds, including federal and State trust funds but excluding
9the General Revenue Fund, are transferred, during fiscal year
101994 and during each fiscal year thereafter, in excess of the
11amount to pay actual costs attributable to audits, studies, and
12investigations as permitted or required by the Illinois State
13Auditing Act or specific action of the General Assembly, the
14Auditor General shall, on September 30, or as soon thereafter
15as is practicable, direct the State Comptroller and Treasurer
16to transfer the excess amount back to the fund from which it
17was originally transferred.
18(Source: P.A. 99-38, eff. 7-14-15; 99-523, eff. 6-30-16;
19100-23, eff. 7-6-17.)
 
20    (30 ILCS 105/8g-1)
21    Sec. 8g-1. Fund transfers.
22    (a) (Blank). In addition to any other transfers that may be
23provided for by law, on and after July 1, 2012 and until May 1,
242013, at the direction of and upon notification from the
25Governor, the State Comptroller shall direct and the State

 

 

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1Treasurer shall transfer amounts not exceeding a total of
2$80,000,000 from the General Revenue Fund to the Tobacco
3Settlement Recovery Fund. Any amounts so transferred shall be
4retransferred by the State Comptroller and the State Treasurer
5from the Tobacco Settlement Recovery Fund to the General
6Revenue Fund at the direction of and upon notification from the
7Governor, but in any event on or before June 30, 2013.
8    (b) (Blank). In addition to any other transfers that may be
9provided for by law, on and after July 1, 2013 and until May 1,
102014, at the direction of and upon notification from the
11Governor, the State Comptroller shall direct and the State
12Treasurer shall transfer amounts not exceeding a total of
13$80,000,000 from the General Revenue Fund to the Tobacco
14Settlement Recovery Fund. Any amounts so transferred shall be
15retransferred by the State Comptroller and the State Treasurer
16from the Tobacco Settlement Recovery Fund to the General
17Revenue Fund at the direction of and upon notification from the
18Governor, but in any event on or before June 30, 2014.
19    (c) (Blank). In addition to any other transfers that may be
20provided for by law, on July 1, 2013, or as soon thereafter as
21practical, the State Comptroller shall direct and the State
22Treasurer shall transfer the sum of $1,400,000 from the General
23Revenue Fund to the ICJIA Violence Prevention Fund.
24    (d) (Blank). In addition to any other transfers that may be
25provided for by law, on July 1, 2013, or as soon thereafter as
26practical, the State Comptroller shall direct and the State

 

 

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1Treasurer shall transfer the sum of $1,500,000 from the General
2Revenue Fund to the Illinois Veterans Assistance Fund.
3    (e) (Blank). In addition to any other transfers that may be
4provided for by law, on July 1, 2013, or as soon thereafter as
5practical, the State Comptroller shall direct and the State
6Treasurer shall transfer the sum of $500,000 from the General
7Revenue Fund to the Senior Citizens Real Estate Deferred Tax
8Revolving Fund.
9    (f) (Blank). In addition to any other transfers that may be
10provided for by law, on July 1, 2013, or as soon thereafter as
11practical, the State Comptroller shall direct and the State
12Treasurer shall transfer the sum of $4,000,000 from the General
13Revenue Fund to the Digital Divide Elimination Fund.
14    (g) (Blank). In addition to any other transfers that may be
15provided for by law, on July 1, 2013, or as soon thereafter as
16practical, the State Comptroller shall direct and the State
17Treasurer shall transfer the sum of $5,000,000 from the General
18Revenue Fund to the Communications Revolving Fund.
19    (h) (Blank). In addition to any other transfers that may be
20provided for by law, on July 1, 2013, or as soon thereafter as
21practical, the State Comptroller shall direct and the State
22Treasurer shall transfer the sum of $9,800,000 from the General
23Revenue Fund to the Presidential Library and Museum Operating
24Fund.
25    (i) (Blank). In addition to any other transfers that may be
26provided for by law, on and after July 1, 2014 and until May 1,

 

 

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12015, at the direction of and upon notification from the
2Governor, the State Comptroller shall direct and the State
3Treasurer shall transfer amounts not exceeding a total of
4$80,000,000 from the General Revenue Fund to the Tobacco
5Settlement Recovery Fund. Any amounts so transferred shall be
6retransferred by the State Comptroller and the State Treasurer
7from the Tobacco Settlement Recovery Fund to the General
8Revenue Fund at the direction of and upon notification from the
9Governor, but in any event on or before June 30, 2015.
10    (j) (Blank). In addition to any other transfers that may be
11provided for by law, on July 1, 2014, or as soon thereafter as
12practical, the State Comptroller shall direct and the State
13Treasurer shall transfer the sum of $10,000,000 from the
14General Revenue Fund to the Presidential Library and Museum
15Operating Fund.
16    (k) In addition to any other transfers that may be provided
17for by law, on July 1, 2017, or as soon thereafter as
18practical, the State Comptroller shall direct and the State
19Treasurer shall transfer the sum of $500,000 from the General
20Revenue Fund to the Grant Accountability and Transparency Fund.
21    (l) In addition to any other transfers that may be provided
22for by law, on July 1, 2018, or as soon thereafter as
23practical, the State Comptroller shall direct and the State
24Treasurer shall transfer the sum of $800,000 from the General
25Revenue Fund to the Grant Accountability and Transparency Fund.
26    (m) In addition to any other transfers that may be provided

 

 

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1for by law, on July 1, 2018, or as soon thereafter as
2practical, the State Comptroller shall direct and the State
3Treasurer shall transfer the sum of $650,000 from the Capital
4Development Board Contributory Trust Fund to the Facility
5Management Revolving Fund.
6    (m) In addition to any other transfers that may be provided
7for by law, on July 1, 2018, or as soon thereafter as
8practical, the State Comptroller shall direct and the State
9Treasurer shall transfer the sum of $2,750,000 from the Capital
10Development Board Contributory Trust Fund to the U.S.
11Environmental Protection Fund.
12(Source: P.A. 100-23, eff. 7-6-17.)
 
13    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
14    Sec. 13.2. Transfers among line item appropriations.
15    (a) Transfers among line item appropriations from the same
16treasury fund for the objects specified in this Section may be
17made in the manner provided in this Section when the balance
18remaining in one or more such line item appropriations is
19insufficient for the purpose for which the appropriation was
20made.
21    (a-1) No transfers may be made from one agency to another
22agency, nor may transfers be made from one institution of
23higher education to another institution of higher education
24except as provided by subsection (a-4).
25    (a-2) Except as otherwise provided in this Section,

 

 

HB3342 Enrolled- 21 -LRB100 08528 SMS 18653 b

1transfers may be made only among the objects of expenditure
2enumerated in this Section, except that no funds may be
3transferred from any appropriation for personal services, from
4any appropriation for State contributions to the State
5Employees' Retirement System, from any separate appropriation
6for employee retirement contributions paid by the employer, nor
7from any appropriation for State contribution for employee
8group insurance. During State fiscal year 2005, an agency may
9transfer amounts among its appropriations within the same
10treasury fund for personal services, employee retirement
11contributions paid by employer, and State Contributions to
12retirement systems; notwithstanding and in addition to the
13transfers authorized in subsection (c) of this Section, the
14fiscal year 2005 transfers authorized in this sentence may be
15made in an amount not to exceed 2% of the aggregate amount
16appropriated to an agency within the same treasury fund. During
17State fiscal year 2007, the Departments of Children and Family
18Services, Corrections, Human Services, and Juvenile Justice
19may transfer amounts among their respective appropriations
20within the same treasury fund for personal services, employee
21retirement contributions paid by employer, and State
22contributions to retirement systems. During State fiscal year
232010, the Department of Transportation may transfer amounts
24among their respective appropriations within the same treasury
25fund for personal services, employee retirement contributions
26paid by employer, and State contributions to retirement

 

 

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1systems. During State fiscal years 2010 and 2014 only, an
2agency may transfer amounts among its respective
3appropriations within the same treasury fund for personal
4services, employee retirement contributions paid by employer,
5and State contributions to retirement systems.
6Notwithstanding, and in addition to, the transfers authorized
7in subsection (c) of this Section, these transfers may be made
8in an amount not to exceed 2% of the aggregate amount
9appropriated to an agency within the same treasury fund.
10    (a-2.5) During State fiscal year 2015 only, the State's
11Attorneys Appellate Prosecutor may transfer amounts among its
12respective appropriations contained in operational line items
13within the same treasury fund. Notwithstanding, and in addition
14to, the transfers authorized in subsection (c) of this Section,
15these transfers may be made in an amount not to exceed 4% of
16the aggregate amount appropriated to the State's Attorneys
17Appellate Prosecutor within the same treasury fund.
18    (a-3) Further, if an agency receives a separate
19appropriation for employee retirement contributions paid by
20the employer, any transfer by that agency into an appropriation
21for personal services must be accompanied by a corresponding
22transfer into the appropriation for employee retirement
23contributions paid by the employer, in an amount sufficient to
24meet the employer share of the employee contributions required
25to be remitted to the retirement system.
26    (a-4) Long-Term Care Rebalancing. The Governor may

 

 

HB3342 Enrolled- 23 -LRB100 08528 SMS 18653 b

1designate amounts set aside for institutional services
2appropriated from the General Revenue Fund or any other State
3fund that receives monies for long-term care services to be
4transferred to all State agencies responsible for the
5administration of community-based long-term care programs,
6including, but not limited to, community-based long-term care
7programs administered by the Department of Healthcare and
8Family Services, the Department of Human Services, and the
9Department on Aging, provided that the Director of Healthcare
10and Family Services first certifies that the amounts being
11transferred are necessary for the purpose of assisting persons
12in or at risk of being in institutional care to transition to
13community-based settings, including the financial data needed
14to prove the need for the transfer of funds. The total amounts
15transferred shall not exceed 4% in total of the amounts
16appropriated from the General Revenue Fund or any other State
17fund that receives monies for long-term care services for each
18fiscal year. A notice of the fund transfer must be made to the
19General Assembly and posted at a minimum on the Department of
20Healthcare and Family Services website, the Governor's Office
21of Management and Budget website, and any other website the
22Governor sees fit. These postings shall serve as notice to the
23General Assembly of the amounts to be transferred. Notice shall
24be given at least 30 days prior to transfer.
25    (b) In addition to the general transfer authority provided
26under subsection (c), the following agencies have the specific

 

 

HB3342 Enrolled- 24 -LRB100 08528 SMS 18653 b

1transfer authority granted in this subsection:
2    The Department of Healthcare and Family Services is
3authorized to make transfers representing savings attributable
4to not increasing grants due to the births of additional
5children from line items for payments of cash grants to line
6items for payments for employment and social services for the
7purposes outlined in subsection (f) of Section 4-2 of the
8Illinois Public Aid Code.
9    The Department of Children and Family Services is
10authorized to make transfers not exceeding 2% of the aggregate
11amount appropriated to it within the same treasury fund for the
12following line items among these same line items: Foster Home
13and Specialized Foster Care and Prevention, Institutions and
14Group Homes and Prevention, and Purchase of Adoption and
15Guardianship Services.
16    The Department on Aging is authorized to make transfers not
17exceeding 2% of the aggregate amount appropriated to it within
18the same treasury fund for the following Community Care Program
19line items among these same line items: purchase of services
20covered by the Community Care Program and Comprehensive Case
21Coordination.
22    The State Treasurer is authorized to make transfers among
23line item appropriations from the Capital Litigation Trust
24Fund, with respect to costs incurred in fiscal years 2002 and
252003 only, when the balance remaining in one or more such line
26item appropriations is insufficient for the purpose for which

 

 

HB3342 Enrolled- 25 -LRB100 08528 SMS 18653 b

1the appropriation was made, provided that no such transfer may
2be made unless the amount transferred is no longer required for
3the purpose for which that appropriation was made.
4    The State Board of Education is authorized to make
5transfers from line item appropriations within the same
6treasury fund for General State Aid, General State Aid - Hold
7Harmless, and Evidence-Based Funding, provided that no such
8transfer may be made unless the amount transferred is no longer
9required for the purpose for which that appropriation was made,
10to the line item appropriation for Transitional Assistance when
11the balance remaining in such line item appropriation is
12insufficient for the purpose for which the appropriation was
13made.
14    The State Board of Education is authorized to make
15transfers between the following line item appropriations
16within the same treasury fund: Disabled Student
17Services/Materials (Section 14-13.01 of the School Code),
18Disabled Student Transportation Reimbursement (Section
1914-13.01 of the School Code), Disabled Student Tuition -
20Private Tuition (Section 14-7.02 of the School Code),
21Extraordinary Special Education (Section 14-7.02b of the
22School Code), Reimbursement for Free Lunch/Breakfast Program,
23Summer School Payments (Section 18-4.3 of the School Code), and
24Transportation - Regular/Vocational Reimbursement (Section
2529-5 of the School Code). Such transfers shall be made only
26when the balance remaining in one or more such line item

 

 

HB3342 Enrolled- 26 -LRB100 08528 SMS 18653 b

1appropriations is insufficient for the purpose for which the
2appropriation was made and provided that no such transfer may
3be made unless the amount transferred is no longer required for
4the purpose for which that appropriation was made.
5    The Department of Healthcare and Family Services is
6authorized to make transfers not exceeding 4% of the aggregate
7amount appropriated to it, within the same treasury fund, among
8the various line items appropriated for Medical Assistance.
9    (c) The sum of such transfers for an agency in a fiscal
10year shall not exceed 2% of the aggregate amount appropriated
11to it within the same treasury fund for the following objects:
12Personal Services; Extra Help; Student and Inmate
13Compensation; State Contributions to Retirement Systems; State
14Contributions to Social Security; State Contribution for
15Employee Group Insurance; Contractual Services; Travel;
16Commodities; Printing; Equipment; Electronic Data Processing;
17Operation of Automotive Equipment; Telecommunications
18Services; Travel and Allowance for Committed, Paroled and
19Discharged Prisoners; Library Books; Federal Matching Grants
20for Student Loans; Refunds; Workers' Compensation,
21Occupational Disease, and Tort Claims; and, in appropriations
22to institutions of higher education, Awards and Grants.
23Notwithstanding the above, any amounts appropriated for
24payment of workers' compensation claims to an agency to which
25the authority to evaluate, administer and pay such claims has
26been delegated by the Department of Central Management Services

 

 

HB3342 Enrolled- 27 -LRB100 08528 SMS 18653 b

1may be transferred to any other expenditure object where such
2amounts exceed the amount necessary for the payment of such
3claims.
4    (c-1) Special provisions for State fiscal year 2003.
5Notwithstanding any other provision of this Section to the
6contrary, for State fiscal year 2003 only, transfers among line
7item appropriations to an agency from the same treasury fund
8may be made provided that the sum of such transfers for an
9agency in State fiscal year 2003 shall not exceed 3% of the
10aggregate amount appropriated to that State agency for State
11fiscal year 2003 for the following objects: personal services,
12except that no transfer may be approved which reduces the
13aggregate appropriations for personal services within an
14agency; extra help; student and inmate compensation; State
15contributions to retirement systems; State contributions to
16social security; State contributions for employee group
17insurance; contractual services; travel; commodities;
18printing; equipment; electronic data processing; operation of
19automotive equipment; telecommunications services; travel and
20allowance for committed, paroled, and discharged prisoners;
21library books; federal matching grants for student loans;
22refunds; workers' compensation, occupational disease, and tort
23claims; and, in appropriations to institutions of higher
24education, awards and grants.
25    (c-2) Special provisions for State fiscal year 2005.
26Notwithstanding subsections (a), (a-2), and (c), for State

 

 

HB3342 Enrolled- 28 -LRB100 08528 SMS 18653 b

1fiscal year 2005 only, transfers may be made among any line
2item appropriations from the same or any other treasury fund
3for any objects or purposes, without limitation, when the
4balance remaining in one or more such line item appropriations
5is insufficient for the purpose for which the appropriation was
6made, provided that the sum of those transfers by a State
7agency shall not exceed 4% of the aggregate amount appropriated
8to that State agency for fiscal year 2005.
9    (c-3) Special provisions for State fiscal year 2015.
10Notwithstanding any other provision of this Section, for State
11fiscal year 2015, transfers among line item appropriations to a
12State agency from the same State treasury fund may be made for
13operational or lump sum expenses only, provided that the sum of
14such transfers for a State agency in State fiscal year 2015
15shall not exceed 4% of the aggregate amount appropriated to
16that State agency for operational or lump sum expenses for
17State fiscal year 2015. For the purpose of this subsection,
18"operational or lump sum expenses" includes the following
19objects: personal services; extra help; student and inmate
20compensation; State contributions to retirement systems; State
21contributions to social security; State contributions for
22employee group insurance; contractual services; travel;
23commodities; printing; equipment; electronic data processing;
24operation of automotive equipment; telecommunications
25services; travel and allowance for committed, paroled, and
26discharged prisoners; library books; federal matching grants

 

 

HB3342 Enrolled- 29 -LRB100 08528 SMS 18653 b

1for student loans; refunds; workers' compensation,
2occupational disease, and tort claims; lump sum and other
3purposes; and lump sum operations. For the purpose of this
4subsection (c-3), "State agency" does not include the Attorney
5General, the Secretary of State, the Comptroller, the
6Treasurer, or the legislative or judicial branches.
7    (c-4) Special provisions for State fiscal year 2018.
8Notwithstanding any other provision of this Section, for State
9fiscal year 2018, transfers among line item appropriations to a
10State agency from the same State treasury fund may be made for
11operational or lump sum expenses only, provided that the sum of
12such transfers for a State agency in State fiscal year 2018
13shall not exceed 4% of the aggregate amount appropriated to
14that State agency for operational or lump sum expenses for
15State fiscal year 2018. For the purpose of this subsection
16(c-4), "operational or lump sum expenses" includes the
17following objects: personal services; extra help; student and
18inmate compensation; State contributions to retirement
19systems; State contributions to social security; State
20contributions for employee group insurance; contractual
21services; travel; commodities; printing; equipment; electronic
22data processing; operation of automotive equipment;
23telecommunications services; travel and allowance for
24committed, paroled, and discharged prisoners; library books;
25federal matching grants for student loans; refunds; workers'
26compensation, occupational disease, and tort claims; lump sum

 

 

HB3342 Enrolled- 30 -LRB100 08528 SMS 18653 b

1and other purposes; and lump sum operations. For the purpose of
2this subsection (c-4), "State agency" does not include the
3Attorney General, the Secretary of State, the Comptroller, the
4Treasurer, or the legislative or judicial branches.
5    (c-5) Special provisions for State fiscal year 2019.
6Notwithstanding any other provision of this Section, for State
7fiscal year 2019, transfers among line item appropriations to a
8State agency from the same State treasury fund may be made for
9operational or lump sum expenses only, provided that the sum of
10such transfers for a State agency in State fiscal year 2019
11shall not exceed 4% of the aggregate amount appropriated to
12that State agency for operational or lump sum expenses for
13State fiscal year 2019. For the purpose of this subsection
14(c-5), "operational or lump sum expenses" includes the
15following objects: personal services; extra help; student and
16inmate compensation; State contributions to retirement
17systems; State contributions to social security; State
18contributions for employee group insurance; contractual
19services; travel; commodities; printing; equipment; electronic
20data processing; operation of automotive equipment;
21telecommunications services; travel and allowance for
22committed, paroled, and discharged prisoners; library books;
23federal matching grants for student loans; refunds; workers'
24compensation, occupational disease, and tort claims; lump sum
25and other purposes; and lump sum operations. For the purpose of
26this subsection (c-5), "State agency" does not include the

 

 

HB3342 Enrolled- 31 -LRB100 08528 SMS 18653 b

1Attorney General, the Secretary of State, the Comptroller, the
2Treasurer, or the legislative or judicial branches.
3    (d) Transfers among appropriations made to agencies of the
4Legislative and Judicial departments and to the
5constitutionally elected officers in the Executive branch
6require the approval of the officer authorized in Section 10 of
7this Act to approve and certify vouchers. Transfers among
8appropriations made to the University of Illinois, Southern
9Illinois University, Chicago State University, Eastern
10Illinois University, Governors State University, Illinois
11State University, Northeastern Illinois University, Northern
12Illinois University, Western Illinois University, the Illinois
13Mathematics and Science Academy and the Board of Higher
14Education require the approval of the Board of Higher Education
15and the Governor. Transfers among appropriations to all other
16agencies require the approval of the Governor.
17    The officer responsible for approval shall certify that the
18transfer is necessary to carry out the programs and purposes
19for which the appropriations were made by the General Assembly
20and shall transmit to the State Comptroller a certified copy of
21the approval which shall set forth the specific amounts
22transferred so that the Comptroller may change his records
23accordingly. The Comptroller shall furnish the Governor with
24information copies of all transfers approved for agencies of
25the Legislative and Judicial departments and transfers
26approved by the constitutionally elected officials of the

 

 

HB3342 Enrolled- 32 -LRB100 08528 SMS 18653 b

1Executive branch other than the Governor, showing the amounts
2transferred and indicating the dates such changes were entered
3on the Comptroller's records.
4    (e) The State Board of Education, in consultation with the
5State Comptroller, may transfer line item appropriations for
6General State Aid or Evidence-Based Funding between the Common
7School Fund and the Education Assistance Fund. With the advice
8and consent of the Governor's Office of Management and Budget,
9the State Board of Education, in consultation with the State
10Comptroller, may transfer line item appropriations between the
11General Revenue Fund and the Education Assistance Fund for the
12following programs:
13        (1) Disabled Student Personnel Reimbursement (Section
14    14-13.01 of the School Code);
15        (2) Disabled Student Transportation Reimbursement
16    (subsection (b) of Section 14-13.01 of the School Code);
17        (3) Disabled Student Tuition - Private Tuition
18    (Section 14-7.02 of the School Code);
19        (4) Extraordinary Special Education (Section 14-7.02b
20    of the School Code);
21        (5) Reimbursement for Free Lunch/Breakfast Programs;
22        (6) Summer School Payments (Section 18-4.3 of the
23    School Code);
24        (7) Transportation - Regular/Vocational Reimbursement
25    (Section 29-5 of the School Code);
26        (8) Regular Education Reimbursement (Section 18-3 of

 

 

HB3342 Enrolled- 33 -LRB100 08528 SMS 18653 b

1    the School Code); and
2        (9) Special Education Reimbursement (Section 14-7.03
3    of the School Code).
4(Source: P.A. 99-2, eff. 3-26-15; 100-23, eff. 7-6-17; 100-465,
5eff. 8-31-17; revised 10-4-17.)
 
6    Section 5-25. The State Revenue Sharing Act is amended by
7changing Section 12 and by adding Section 11.2 as follows:
 
8    (30 ILCS 115/11.2 new)
9    Sec. 11.2. Funding of certain school districts; fiscal year
102019.
11    (a) On July 1, 2018, or as soon as practical thereafter,
12the State Board of Education shall identify to the Department
13of Revenue school districts having Personal Property Tax
14Replacement Fund receipts totaling 13% or more of their total
15revenues in fiscal year 2017.
16    (b) In fiscal year 2019, any school district identified
17under subsection (a) shall receive, in addition to its annual
18distributions from the Personal Property Tax Replacement Fund,
1916% of the total amount distributed to the school district from
20the Personal Property Tax Replacement Fund during fiscal year
212017, provided that the total amount of additional
22distributions under this Section shall not exceed $4,300,000.
23    If the total additional distributions exceed $4,300,000,
24such distributions shall be calculated on a pro rata basis,

 

 

HB3342 Enrolled- 34 -LRB100 08528 SMS 18653 b

1based on the percentage of each district's total fiscal year
22017 revenues to the total fiscal year 2017 revenues of all
3districts qualifying for an additional distribution under this
4Section.
 
5    (30 ILCS 115/12)  (from Ch. 85, par. 616)
6    Sec. 12. Personal Property Tax Replacement Fund. There is
7hereby created the Personal Property Tax Replacement Fund, a
8special fund in the State Treasury into which shall be paid all
9revenue realized:
10    (a) all amounts realized from the additional personal
11property tax replacement income tax imposed by subsections (c)
12and (d) of Section 201 of the Illinois Income Tax Act, except
13for those amounts deposited into the Income Tax Refund Fund
14pursuant to subsection (c) of Section 901 of the Illinois
15Income Tax Act; and
16    (b) all amounts realized from the additional personal
17property replacement invested capital taxes imposed by Section
182a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue
19Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and
20Section 3 of the Water Company Invested Capital Tax Act, and
21amounts payable to the Department of Revenue under the
22Telecommunications Infrastructure Maintenance Fee Act.
23    As soon as may be after the end of each month, the
24Department of Revenue shall certify to the Treasurer and the
25Comptroller the amount of all refunds paid out of the General

 

 

HB3342 Enrolled- 35 -LRB100 08528 SMS 18653 b

1Revenue Fund through the preceding month on account of
2overpayment of liability on taxes paid into the Personal
3Property Tax Replacement Fund. Upon receipt of such
4certification, the Treasurer and the Comptroller shall
5transfer the amount so certified from the Personal Property Tax
6Replacement Fund into the General Revenue Fund.
7    The payments of revenue into the Personal Property Tax
8Replacement Fund shall be used exclusively for distribution to
9taxing districts, regional offices and officials, and local
10officials as provided in this Section and in the School Code,
11payment of the ordinary and contingent expenses of the Property
12Tax Appeal Board, payment of the expenses of the Department of
13Revenue incurred in administering the collection and
14distribution of monies paid into the Personal Property Tax
15Replacement Fund and transfers due to refunds to taxpayers for
16overpayment of liability for taxes paid into the Personal
17Property Tax Replacement Fund.
18    In addition, moneys in the Personal Property Tax
19Replacement Fund may be used to pay any of the following: (i)
20salary, stipends, and additional compensation as provided by
21law for chief election clerks, county clerks, and county
22recorders; (ii) costs associated with regional offices of
23education and educational service centers; (iii)
24reimbursements payable by the State Board of Elections under
25Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
26Election Code; (iv) expenses of the Illinois Educational Labor

 

 

HB3342 Enrolled- 36 -LRB100 08528 SMS 18653 b

1Relations Board; and (v) salary, personal services, and
2additional compensation as provided by law for court reporters
3under the Court Reporters Act.
4    As soon as may be after the effective date of this
5amendatory Act of 1980, the Department of Revenue shall certify
6to the Treasurer the amount of net replacement revenue paid
7into the General Revenue Fund prior to that effective date from
8the additional tax imposed by Section 2a.1 of the Messages Tax
9Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
10the Public Utilities Revenue Act; Section 3 of the Water
11Company Invested Capital Tax Act; amounts collected by the
12Department of Revenue under the Telecommunications
13Infrastructure Maintenance Fee Act; and the additional
14personal property tax replacement income tax imposed by the
15Illinois Income Tax Act, as amended by Public Act 81-1st
16Special Session-1. Net replacement revenue shall be defined as
17the total amount paid into and remaining in the General Revenue
18Fund as a result of those Acts minus the amount outstanding and
19obligated from the General Revenue Fund in state vouchers or
20warrants prior to the effective date of this amendatory Act of
211980 as refunds to taxpayers for overpayment of liability under
22those Acts.
23    All interest earned by monies accumulated in the Personal
24Property Tax Replacement Fund shall be deposited in such Fund.
25All amounts allocated pursuant to this Section are appropriated
26on a continuing basis.

 

 

HB3342 Enrolled- 37 -LRB100 08528 SMS 18653 b

1    Prior to December 31, 1980, as soon as may be after the end
2of each quarter beginning with the quarter ending December 31,
31979, and on and after December 31, 1980, as soon as may be
4after January 1, March 1, April 1, May 1, July 1, August 1,
5October 1 and December 1 of each year, the Department of
6Revenue shall allocate to each taxing district as defined in
7Section 1-150 of the Property Tax Code, in accordance with the
8provisions of paragraph (2) of this Section the portion of the
9funds held in the Personal Property Tax Replacement Fund which
10is required to be distributed, as provided in paragraph (1),
11for each quarter. Provided, however, under no circumstances
12shall any taxing district during each of the first two years of
13distribution of the taxes imposed by this amendatory Act of
141979 be entitled to an annual allocation which is less than the
15funds such taxing district collected from the 1978 personal
16property tax. Provided further that under no circumstances
17shall any taxing district during the third year of distribution
18of the taxes imposed by this amendatory Act of 1979 receive
19less than 60% of the funds such taxing district collected from
20the 1978 personal property tax. In the event that the total of
21the allocations made as above provided for all taxing
22districts, during either of such 3 years, exceeds the amount
23available for distribution the allocation of each taxing
24district shall be proportionately reduced. Except as provided
25in Section 13 of this Act, the Department shall then certify,
26pursuant to appropriation, such allocations to the State

 

 

HB3342 Enrolled- 38 -LRB100 08528 SMS 18653 b

1Comptroller who shall pay over to the several taxing districts
2the respective amounts allocated to them.
3    Any township which receives an allocation based in whole or
4in part upon personal property taxes which it levied pursuant
5to Section 6-507 or 6-512 of the Illinois Highway Code and
6which was previously required to be paid over to a municipality
7shall immediately pay over to that municipality a proportionate
8share of the personal property replacement funds which such
9township receives.
10    Any municipality or township, other than a municipality
11with a population in excess of 500,000, which receives an
12allocation based in whole or in part on personal property taxes
13which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
14Illinois Local Library Act and which was previously required to
15be paid over to a public library shall immediately pay over to
16that library a proportionate share of the personal property tax
17replacement funds which such municipality or township
18receives; provided that if such a public library has converted
19to a library organized under The Illinois Public Library
20District Act, regardless of whether such conversion has
21occurred on, after or before January 1, 1988, such
22proportionate share shall be immediately paid over to the
23library district which maintains and operates the library.
24However, any library that has converted prior to January 1,
251988, and which hitherto has not received the personal property
26tax replacement funds, shall receive such funds commencing on

 

 

HB3342 Enrolled- 39 -LRB100 08528 SMS 18653 b

1January 1, 1988.
2    Any township which receives an allocation based in whole or
3in part on personal property taxes which it levied pursuant to
4Section 1c of the Public Graveyards Act and which taxes were
5previously required to be paid over to or used for such public
6cemetery or cemeteries shall immediately pay over to or use for
7such public cemetery or cemeteries a proportionate share of the
8personal property tax replacement funds which the township
9receives.
10    Any taxing district which receives an allocation based in
11whole or in part upon personal property taxes which it levied
12for another governmental body or school district in Cook County
13in 1976 or for another governmental body or school district in
14the remainder of the State in 1977 shall immediately pay over
15to that governmental body or school district the amount of
16personal property replacement funds which such governmental
17body or school district would receive directly under the
18provisions of paragraph (2) of this Section, had it levied its
19own taxes.
20        (1) The portion of the Personal Property Tax
21    Replacement Fund required to be distributed as of the time
22    allocation is required to be made shall be the amount
23    available in such Fund as of the time allocation is
24    required to be made.
25        The amount available for distribution shall be the
26    total amount in the fund at such time minus the necessary

 

 

HB3342 Enrolled- 40 -LRB100 08528 SMS 18653 b

1    administrative and other authorized expenses as limited by
2    the appropriation and the amount determined by: (a) $2.8
3    million for fiscal year 1981; (b) for fiscal year 1982,
4    .54% of the funds distributed from the fund during the
5    preceding fiscal year; (c) for fiscal year 1983 through
6    fiscal year 1988, .54% of the funds distributed from the
7    fund during the preceding fiscal year less .02% of such
8    fund for fiscal year 1983 and less .02% of such funds for
9    each fiscal year thereafter; (d) for fiscal year 1989
10    through fiscal year 2011 no more than 105% of the actual
11    administrative expenses of the prior fiscal year; (e) for
12    fiscal year 2012 and beyond, a sufficient amount to pay (i)
13    stipends, additional compensation, salary reimbursements,
14    and other amounts directed to be paid out of this Fund for
15    local officials as authorized or required by statute and
16    (ii) no more than 105% of the actual administrative
17    expenses of the prior fiscal year, including payment of the
18    ordinary and contingent expenses of the Property Tax Appeal
19    Board and payment of the expenses of the Department of
20    Revenue incurred in administering the collection and
21    distribution of moneys paid into the Fund; (f) for fiscal
22    years 2012 and 2013 only, a sufficient amount to pay
23    stipends, additional compensation, salary reimbursements,
24    and other amounts directed to be paid out of this Fund for
25    regional offices and officials as authorized or required by
26    statute; or (g) for fiscal years year 2018 and 2019 only, a

 

 

HB3342 Enrolled- 41 -LRB100 08528 SMS 18653 b

1    sufficient amount to pay amounts directed to be paid out of
2    this Fund for public community college base operating
3    grants and local health protection grants to certified
4    local health departments as authorized or required by
5    appropriation or statute. Such portion of the fund shall be
6    determined after the transfer into the General Revenue Fund
7    due to refunds, if any, paid from the General Revenue Fund
8    during the preceding quarter. If at any time, for any
9    reason, there is insufficient amount in the Personal
10    Property Tax Replacement Fund for payments for regional
11    offices and officials or local officials or payment of
12    costs of administration or for transfers due to refunds at
13    the end of any particular month, the amount of such
14    insufficiency shall be carried over for the purposes of
15    payments for regional offices and officials, local
16    officials, transfers into the General Revenue Fund, and
17    costs of administration to the following month or months.
18    Net replacement revenue held, and defined above, shall be
19    transferred by the Treasurer and Comptroller to the
20    Personal Property Tax Replacement Fund within 10 days of
21    such certification.
22        (2) Each quarterly allocation shall first be
23    apportioned in the following manner: 51.65% for taxing
24    districts in Cook County and 48.35% for taxing districts in
25    the remainder of the State.
26    The Personal Property Replacement Ratio of each taxing

 

 

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1district outside Cook County shall be the ratio which the Tax
2Base of that taxing district bears to the Downstate Tax Base.
3The Tax Base of each taxing district outside of Cook County is
4the personal property tax collections for that taxing district
5for the 1977 tax year. The Downstate Tax Base is the personal
6property tax collections for all taxing districts in the State
7outside of Cook County for the 1977 tax year. The Department of
8Revenue shall have authority to review for accuracy and
9completeness the personal property tax collections for each
10taxing district outside Cook County for the 1977 tax year.
11    The Personal Property Replacement Ratio of each Cook County
12taxing district shall be the ratio which the Tax Base of that
13taxing district bears to the Cook County Tax Base. The Tax Base
14of each Cook County taxing district is the personal property
15tax collections for that taxing district for the 1976 tax year.
16The Cook County Tax Base is the personal property tax
17collections for all taxing districts in Cook County for the
181976 tax year. The Department of Revenue shall have authority
19to review for accuracy and completeness the personal property
20tax collections for each taxing district within Cook County for
21the 1976 tax year.
22    For all purposes of this Section 12, amounts paid to a
23taxing district for such tax years as may be applicable by a
24foreign corporation under the provisions of Section 7-202 of
25the Public Utilities Act, as amended, shall be deemed to be
26personal property taxes collected by such taxing district for

 

 

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1such tax years as may be applicable. The Director shall
2determine from the Illinois Commerce Commission, for any tax
3year as may be applicable, the amounts so paid by any such
4foreign corporation to any and all taxing districts. The
5Illinois Commerce Commission shall furnish such information to
6the Director. For all purposes of this Section 12, the Director
7shall deem such amounts to be collected personal property taxes
8of each such taxing district for the applicable tax year or
9years.
10    Taxing districts located both in Cook County and in one or
11more other counties shall receive both a Cook County allocation
12and a Downstate allocation determined in the same way as all
13other taxing districts.
14    If any taxing district in existence on July 1, 1979 ceases
15to exist, or discontinues its operations, its Tax Base shall
16thereafter be deemed to be zero. If the powers, duties and
17obligations of the discontinued taxing district are assumed by
18another taxing district, the Tax Base of the discontinued
19taxing district shall be added to the Tax Base of the taxing
20district assuming such powers, duties and obligations.
21    If two or more taxing districts in existence on July 1,
221979, or a successor or successors thereto shall consolidate
23into one taxing district, the Tax Base of such consolidated
24taxing district shall be the sum of the Tax Bases of each of
25the taxing districts which have consolidated.
26    If a single taxing district in existence on July 1, 1979,

 

 

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1or a successor or successors thereto shall be divided into two
2or more separate taxing districts, the tax base of the taxing
3district so divided shall be allocated to each of the resulting
4taxing districts in proportion to the then current equalized
5assessed value of each resulting taxing district.
6    If a portion of the territory of a taxing district is
7disconnected and annexed to another taxing district of the same
8type, the Tax Base of the taxing district from which
9disconnection was made shall be reduced in proportion to the
10then current equalized assessed value of the disconnected
11territory as compared with the then current equalized assessed
12value within the entire territory of the taxing district prior
13to disconnection, and the amount of such reduction shall be
14added to the Tax Base of the taxing district to which
15annexation is made.
16    If a community college district is created after July 1,
171979, beginning on the effective date of this amendatory Act of
181995, its Tax Base shall be 3.5% of the sum of the personal
19property tax collected for the 1977 tax year within the
20territorial jurisdiction of the district.
21    The amounts allocated and paid to taxing districts pursuant
22to the provisions of this amendatory Act of 1979 shall be
23deemed to be substitute revenues for the revenues derived from
24taxes imposed on personal property pursuant to the provisions
25of the "Revenue Act of 1939" or "An Act for the assessment and
26taxation of private car line companies", approved July 22,

 

 

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11943, as amended, or Section 414 of the Illinois Insurance
2Code, prior to the abolition of such taxes and shall be used
3for the same purposes as the revenues derived from ad valorem
4taxes on real estate.
5    Monies received by any taxing districts from the Personal
6Property Tax Replacement Fund shall be first applied toward
7payment of the proportionate amount of debt service which was
8previously levied and collected from extensions against
9personal property on bonds outstanding as of December 31, 1978
10and next applied toward payment of the proportionate share of
11the pension or retirement obligations of the taxing district
12which were previously levied and collected from extensions
13against personal property. For each such outstanding bond
14issue, the County Clerk shall determine the percentage of the
15debt service which was collected from extensions against real
16estate in the taxing district for 1978 taxes payable in 1979,
17as related to the total amount of such levies and collections
18from extensions against both real and personal property. For
191979 and subsequent years' taxes, the County Clerk shall levy
20and extend taxes against the real estate of each taxing
21district which will yield the said percentage or percentages of
22the debt service on such outstanding bonds. The balance of the
23amount necessary to fully pay such debt service shall
24constitute a first and prior lien upon the monies received by
25each such taxing district through the Personal Property Tax
26Replacement Fund and shall be first applied or set aside for

 

 

HB3342 Enrolled- 46 -LRB100 08528 SMS 18653 b

1such purpose. In counties having fewer than 3,000,000
2inhabitants, the amendments to this paragraph as made by this
3amendatory Act of 1980 shall be first applicable to 1980 taxes
4to be collected in 1981.
5(Source: P.A. 100-23, eff. 7-6-17.)
 
6    Section 5-30. The Downstate Public Transportation Act is
7amended by changing Section 2-3 as follows:
 
8    (30 ILCS 740/2-3)  (from Ch. 111 2/3, par. 663)
9    (Text of Section before amendment by P.A. 100-363)
10    Sec. 2-3. (a) As soon as possible after the first day of
11each month, beginning July 1, 1984, upon certification of the
12Department of Revenue, the Comptroller shall order
13transferred, and the Treasurer shall transfer, from the General
14Revenue Fund to a special fund in the State Treasury which is
15hereby created, to be known as the "Downstate Public
16Transportation Fund", an amount equal to 2/32 (beginning July
171, 2005, 3/32) of the net revenue realized from the "Retailers'
18Occupation Tax Act", as now or hereafter amended, the "Service
19Occupation Tax Act", as now or hereafter amended, the "Use Tax
20Act", as now or hereafter amended, and the "Service Use Tax
21Act", as now or hereafter amended, from persons incurring
22municipal or county retailers' or service occupation tax
23liability for the benefit of any municipality or county located
24wholly within the boundaries of each participant, other than

 

 

HB3342 Enrolled- 47 -LRB100 08528 SMS 18653 b

1any Metro-East Transit District participant certified pursuant
2to subsection (c) of this Section during the preceding month,
3except that the Department shall pay into the Downstate Public
4Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
5of the net revenue realized under the State tax Acts named
6above within any municipality or county located wholly within
7the boundaries of each participant, other than any Metro-East
8participant, for tax periods beginning on or after January 1,
91990. Net revenue realized for a month shall be the revenue
10collected by the State pursuant to such Acts during the
11previous month from persons incurring municipal or county
12retailers' or service occupation tax liability for the benefit
13of any municipality or county located wholly within the
14boundaries of a participant, less the amount paid out during
15that same month as refunds or credit memoranda to taxpayers for
16overpayment of liability under such Acts for the benefit of any
17municipality or county located wholly within the boundaries of
18a participant.
19    Notwithstanding any provision of law to the contrary,
20beginning on July 6, 2017 (the effective date of Public Act
21100-23) this amendatory Act of the 100th General Assembly,
22those amounts required under this subsection (a) to be
23transferred by the Treasurer into the Downstate Public
24Transportation Fund from the General Revenue Fund shall be
25directly deposited into the Downstate Public Transportation
26Fund as the revenues are realized from the taxes indicated.

 

 

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1    (b) As soon as possible after the first day of each month,
2beginning July 1, 1989, upon certification of the Department of
3Revenue, the Comptroller shall order transferred, and the
4Treasurer shall transfer, from the General Revenue Fund to a
5special fund in the State Treasury which is hereby created, to
6be known as the "Metro-East Public Transportation Fund", an
7amount equal to 2/32 of the net revenue realized, as above,
8from within the boundaries of Madison, Monroe, and St. Clair
9Counties, except that the Department shall pay into the
10Metro-East Public Transportation Fund 2/32 of 80% of the net
11revenue realized under the State tax Acts specified in
12subsection (a) of this Section within the boundaries of
13Madison, Monroe and St. Clair Counties for tax periods
14beginning on or after January 1, 1990. A local match equivalent
15to an amount which could be raised by a tax levy at the rate of
16.05% on the assessed value of property within the boundaries of
17Madison County is required annually to cause a total of 2/32 of
18the net revenue to be deposited in the Metro-East Public
19Transportation Fund. Failure to raise the required local match
20annually shall result in only 1/32 being deposited into the
21Metro-East Public Transportation Fund after July 1, 1989, or
221/32 of 80% of the net revenue realized for tax periods
23beginning on or after January 1, 1990.
24    (b-5) As soon as possible after the first day of each
25month, beginning July 1, 2005, upon certification of the
26Department of Revenue, the Comptroller shall order

 

 

HB3342 Enrolled- 49 -LRB100 08528 SMS 18653 b

1transferred, and the Treasurer shall transfer, from the General
2Revenue Fund to the Downstate Public Transportation Fund, an
3amount equal to 3/32 of 80% of the net revenue realized from
4within the boundaries of Monroe and St. Clair Counties under
5the State Tax Acts specified in subsection (a) of this Section
6and provided further that, beginning July 1, 2005, the
7provisions of subsection (b) shall no longer apply with respect
8to such tax receipts from Monroe and St. Clair Counties.
9    Notwithstanding any provision of law to the contrary,
10beginning on July 6, 2017 (the effective date of Public Act
11100-23) this amendatory Act of the 100th General Assembly,
12those amounts required under this subsection (b-5) to be
13transferred by the Treasurer into the Downstate Public
14Transportation Fund from the General Revenue Fund shall be
15directly deposited into the Downstate Public Transportation
16Fund as the revenues are realized from the taxes indicated.
17    (b-6) As soon as possible after the first day of each
18month, beginning July 1, 2008, upon certification by the
19Department of Revenue, the Comptroller shall order transferred
20and the Treasurer shall transfer, from the General Revenue Fund
21to the Downstate Public Transportation Fund, an amount equal to
223/32 of 80% of the net revenue realized from within the
23boundaries of Madison County under the State Tax Acts specified
24in subsection (a) of this Section and provided further that,
25beginning July 1, 2008, the provisions of subsection (b) shall
26no longer apply with respect to such tax receipts from Madison

 

 

HB3342 Enrolled- 50 -LRB100 08528 SMS 18653 b

1County.
2    Notwithstanding any provision of law to the contrary,
3beginning on July 6, 2017 (the effective date of Public Act
4100-23) this amendatory Act of the 100th General Assembly,
5those amounts required under this subsection (b-6) to be
6transferred by the Treasurer into the Downstate Public
7Transportation Fund from the General Revenue Fund shall be
8directly deposited into the Downstate Public Transportation
9Fund as the revenues are realized from the taxes indicated.
10    (c) The Department shall certify to the Department of
11Revenue the eligible participants under this Article and the
12territorial boundaries of such participants for the purposes of
13the Department of Revenue in subsections (a) and (b) of this
14Section.
15    (d) For the purposes of this Article, beginning in fiscal
16year 2009 the General Assembly shall appropriate an amount from
17the Downstate Public Transportation Fund equal to the sum total
18funds projected to be paid to the participants pursuant to
19Section 2-7. If the General Assembly fails to make
20appropriations sufficient to cover the amounts projected to be
21paid pursuant to Section 2-7, this Act shall constitute an
22irrevocable and continuing appropriation from the Downstate
23Public Transportation Fund of all amounts necessary for those
24purposes.
25    (e) Notwithstanding anything in this Section to the
26contrary, amounts transferred from the General Revenue Fund to

 

 

HB3342 Enrolled- 51 -LRB100 08528 SMS 18653 b

1the Downstate Public Transportation Fund pursuant to this
2Section shall not exceed $169,000,000 in State fiscal year
32012.
4    (f) For State fiscal year 2018 only, notwithstanding any
5provision of law to the contrary, the total amount of revenue
6and deposits under this Section attributable to revenues
7realized during State fiscal year 2018 shall be reduced by 10%.
8    (g) For State fiscal year 2019 only, notwithstanding any
9provision of law to the contrary, the total amount of revenue
10and deposits under this Section attributable to revenues
11realized during State fiscal year 2019 shall be reduced by 5%.
12(Source: P.A. 100-23, eff. 7-6-17; revised 10-20-17.)
 
13    (Text of Section after amendment by P.A. 100-363)
14    Sec. 2-3. (a) As soon as possible after the first day of
15each month, beginning July 1, 1984, upon certification of the
16Department of Revenue, the Comptroller shall order
17transferred, and the Treasurer shall transfer, from the General
18Revenue Fund to a special fund in the State Treasury which is
19hereby created, to be known as the "Downstate Public
20Transportation Fund", an amount equal to 2/32 (beginning July
211, 2005, 3/32) of the net revenue realized from the "Retailers'
22Occupation Tax Act", as now or hereafter amended, the "Service
23Occupation Tax Act", as now or hereafter amended, the "Use Tax
24Act", as now or hereafter amended, and the "Service Use Tax
25Act", as now or hereafter amended, from persons incurring

 

 

HB3342 Enrolled- 52 -LRB100 08528 SMS 18653 b

1municipal or county retailers' or service occupation tax
2liability for the benefit of any municipality or county located
3wholly within the boundaries of each participant, other than
4any Metro-East Transit District participant certified pursuant
5to subsection (c) of this Section during the preceding month,
6except that the Department shall pay into the Downstate Public
7Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
8of the net revenue realized under the State tax Acts named
9above within any municipality or county located wholly within
10the boundaries of each participant, other than any Metro-East
11participant, for tax periods beginning on or after January 1,
121990. Net revenue realized for a month shall be the revenue
13collected by the State pursuant to such Acts during the
14previous month from persons incurring municipal or county
15retailers' or service occupation tax liability for the benefit
16of any municipality or county located wholly within the
17boundaries of a participant, less the amount paid out during
18that same month as refunds or credit memoranda to taxpayers for
19overpayment of liability under such Acts for the benefit of any
20municipality or county located wholly within the boundaries of
21a participant.
22    Notwithstanding any provision of law to the contrary,
23beginning on July 6, 2017 (the effective date of Public Act
24100-23) this amendatory Act of the 100th General Assembly,
25those amounts required under this subsection (a) to be
26transferred by the Treasurer into the Downstate Public

 

 

HB3342 Enrolled- 53 -LRB100 08528 SMS 18653 b

1Transportation Fund from the General Revenue Fund shall be
2directly deposited into the Downstate Public Transportation
3Fund as the revenues are realized from the taxes indicated.
4    (b) As soon as possible after the first day of each month,
5beginning July 1, 1989, upon certification of the Department of
6Revenue, the Comptroller shall order transferred, and the
7Treasurer shall transfer, from the General Revenue Fund to a
8special fund in the State Treasury which is hereby created, to
9be known as the "Metro-East Public Transportation Fund", an
10amount equal to 2/32 of the net revenue realized, as above,
11from within the boundaries of Madison, Monroe, and St. Clair
12Counties, except that the Department shall pay into the
13Metro-East Public Transportation Fund 2/32 of 80% of the net
14revenue realized under the State tax Acts specified in
15subsection (a) of this Section within the boundaries of
16Madison, Monroe and St. Clair Counties for tax periods
17beginning on or after January 1, 1990. A local match equivalent
18to an amount which could be raised by a tax levy at the rate of
19.05% on the assessed value of property within the boundaries of
20Madison County is required annually to cause a total of 2/32 of
21the net revenue to be deposited in the Metro-East Public
22Transportation Fund. Failure to raise the required local match
23annually shall result in only 1/32 being deposited into the
24Metro-East Public Transportation Fund after July 1, 1989, or
251/32 of 80% of the net revenue realized for tax periods
26beginning on or after January 1, 1990.

 

 

HB3342 Enrolled- 54 -LRB100 08528 SMS 18653 b

1    (b-5) As soon as possible after the first day of each
2month, beginning July 1, 2005, upon certification of the
3Department of Revenue, the Comptroller shall order
4transferred, and the Treasurer shall transfer, from the General
5Revenue Fund to the Downstate Public Transportation Fund, an
6amount equal to 3/32 of 80% of the net revenue realized from
7within the boundaries of Monroe and St. Clair Counties under
8the State Tax Acts specified in subsection (a) of this Section
9and provided further that, beginning July 1, 2005, the
10provisions of subsection (b) shall no longer apply with respect
11to such tax receipts from Monroe and St. Clair Counties.
12    Notwithstanding any provision of law to the contrary,
13beginning on July 6, 2017 (the effective date of Public Act
14100-23) this amendatory Act of the 100th General Assembly,
15those amounts required under this subsection (b-5) to be
16transferred by the Treasurer into the Downstate Public
17Transportation Fund from the General Revenue Fund shall be
18directly deposited into the Downstate Public Transportation
19Fund as the revenues are realized from the taxes indicated.
20    (b-6) As soon as possible after the first day of each
21month, beginning July 1, 2008, upon certification by the
22Department of Revenue, the Comptroller shall order transferred
23and the Treasurer shall transfer, from the General Revenue Fund
24to the Downstate Public Transportation Fund, an amount equal to
253/32 of 80% of the net revenue realized from within the
26boundaries of Madison County under the State Tax Acts specified

 

 

HB3342 Enrolled- 55 -LRB100 08528 SMS 18653 b

1in subsection (a) of this Section and provided further that,
2beginning July 1, 2008, the provisions of subsection (b) shall
3no longer apply with respect to such tax receipts from Madison
4County.
5    Notwithstanding any provision of law to the contrary,
6beginning on July 6, 2017 (the effective date of Public Act
7100-23) this amendatory Act of the 100th General Assembly,
8those amounts required under this subsection (b-6) to be
9transferred by the Treasurer into the Downstate Public
10Transportation Fund from the General Revenue Fund shall be
11directly deposited into the Downstate Public Transportation
12Fund as the revenues are realized from the taxes indicated.
13    (b-7) Beginning July 1, 2018, notwithstanding the other
14provisions of this Section, instead of the Comptroller making
15monthly transfers from the General Revenue Fund to the
16Downstate Public Transportation Fund, the Department of
17Revenue shall deposit the designated fraction of the net
18revenue realized from collections under the Retailers'
19Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
20Act, and the Service Use Tax Act directly into the Downstate
21Public Transportation Fund.
22    (c) The Department shall certify to the Department of
23Revenue the eligible participants under this Article and the
24territorial boundaries of such participants for the purposes of
25the Department of Revenue in subsections (a) and (b) of this
26Section.

 

 

HB3342 Enrolled- 56 -LRB100 08528 SMS 18653 b

1    (d) For the purposes of this Article, beginning in fiscal
2year 2009 the General Assembly shall appropriate an amount from
3the Downstate Public Transportation Fund equal to the sum total
4funds projected to be paid to the participants pursuant to
5Section 2-7. If the General Assembly fails to make
6appropriations sufficient to cover the amounts projected to be
7paid pursuant to Section 2-7, this Act shall constitute an
8irrevocable and continuing appropriation from the Downstate
9Public Transportation Fund of all amounts necessary for those
10purposes.
11    (e) Notwithstanding anything in this Section to the
12contrary, amounts transferred from the General Revenue Fund to
13the Downstate Public Transportation Fund pursuant to this
14Section shall not exceed $169,000,000 in State fiscal year
152012.
16    (f) For State fiscal year 2018 only, notwithstanding any
17provision of law to the contrary, the total amount of revenue
18and deposits under this Section attributable to revenues
19realized during State fiscal year 2018 shall be reduced by 10%.
20    (g) For State fiscal year 2019 only, notwithstanding any
21provision of law to the contrary, the total amount of revenue
22and deposits under this Section attributable to revenues
23realized during State fiscal year 2019 shall be reduced by 5%.
24(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
25revised 10-20-17.)
 

 

 

HB3342 Enrolled- 57 -LRB100 08528 SMS 18653 b

1    Section 5-35. The Illinois Income Tax Act is amended by
2changing Section 901 as follows:
 
3    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
4    Sec. 901. Collection authority.
5    (a) In general. The Department shall collect the taxes
6imposed by this Act. The Department shall collect certified
7past due child support amounts under Section 2505-650 of the
8Department of Revenue Law of the Civil Administrative Code of
9Illinois. Except as provided in subsections (b), (c), (e), (f),
10(g), and (h) of this Section, money collected pursuant to
11subsections (a) and (b) of Section 201 of this Act shall be
12paid into the General Revenue Fund in the State treasury; money
13collected pursuant to subsections (c) and (d) of Section 201 of
14this Act shall be paid into the Personal Property Tax
15Replacement Fund, a special fund in the State Treasury; and
16money collected under Section 2505-650 of the Department of
17Revenue Law of the Civil Administrative Code of Illinois (20
18ILCS 2505/2505-650) shall be paid into the Child Support
19Enforcement Trust Fund, a special fund outside the State
20Treasury, or to the State Disbursement Unit established under
21Section 10-26 of the Illinois Public Aid Code, as directed by
22the Department of Healthcare and Family Services.
23    (b) Local Government Distributive Fund. Beginning August
241, 1969, and continuing through June 30, 1994, the Treasurer
25shall transfer each month from the General Revenue Fund to a

 

 

HB3342 Enrolled- 58 -LRB100 08528 SMS 18653 b

1special fund in the State treasury, to be known as the "Local
2Government Distributive Fund", an amount equal to 1/12 of the
3net revenue realized from the tax imposed by subsections (a)
4and (b) of Section 201 of this Act during the preceding month.
5Beginning July 1, 1994, and continuing through June 30, 1995,
6the Treasurer shall transfer each month from the General
7Revenue Fund to the Local Government Distributive Fund an
8amount equal to 1/11 of the net revenue realized from the tax
9imposed by subsections (a) and (b) of Section 201 of this Act
10during the preceding month. Beginning July 1, 1995 and
11continuing through January 31, 2011, the Treasurer shall
12transfer each month from the General Revenue Fund to the Local
13Government Distributive Fund an amount equal to the net of (i)
141/10 of the net revenue realized from the tax imposed by
15subsections (a) and (b) of Section 201 of the Illinois Income
16Tax Act during the preceding month (ii) minus, beginning July
171, 2003 and ending June 30, 2004, $6,666,666, and beginning
18July 1, 2004, zero. Beginning February 1, 2011, and continuing
19through January 31, 2015, the Treasurer shall transfer each
20month from the General Revenue Fund to the Local Government
21Distributive Fund an amount equal to the sum of (i) 6% (10% of
22the ratio of the 3% individual income tax rate prior to 2011 to
23the 5% individual income tax rate after 2010) of the net
24revenue realized from the tax imposed by subsections (a) and
25(b) of Section 201 of this Act upon individuals, trusts, and
26estates during the preceding month and (ii) 6.86% (10% of the

 

 

HB3342 Enrolled- 59 -LRB100 08528 SMS 18653 b

1ratio of the 4.8% corporate income tax rate prior to 2011 to
2the 7% corporate income tax rate after 2010) of the net revenue
3realized from the tax imposed by subsections (a) and (b) of
4Section 201 of this Act upon corporations during the preceding
5month. Beginning February 1, 2015 and continuing through July
631, 2017, the Treasurer shall transfer each month from the
7General Revenue Fund to the Local Government Distributive Fund
8an amount equal to the sum of (i) 8% (10% of the ratio of the 3%
9individual income tax rate prior to 2011 to the 3.75%
10individual income tax rate after 2014) of the net revenue
11realized from the tax imposed by subsections (a) and (b) of
12Section 201 of this Act upon individuals, trusts, and estates
13during the preceding month and (ii) 9.14% (10% of the ratio of
14the 4.8% corporate income tax rate prior to 2011 to the 5.25%
15corporate income tax rate after 2014) of the net revenue
16realized from the tax imposed by subsections (a) and (b) of
17Section 201 of this Act upon corporations during the preceding
18month. Beginning August 1, 2017, the Treasurer shall transfer
19each month from the General Revenue Fund to the Local
20Government Distributive Fund an amount equal to the sum of (i)
216.06% (10% of the ratio of the 3% individual income tax rate
22prior to 2011 to the 4.95% individual income tax rate after
23July 1, 2017) of the net revenue realized from the tax imposed
24by subsections (a) and (b) of Section 201 of this Act upon
25individuals, trusts, and estates during the preceding month and
26(ii) 6.85% (10% of the ratio of the 4.8% corporate income tax

 

 

HB3342 Enrolled- 60 -LRB100 08528 SMS 18653 b

1rate prior to 2011 to the 7% corporate income tax rate after
2July 1, 2017) of the net revenue realized from the tax imposed
3by subsections (a) and (b) of Section 201 of this Act upon
4corporations during the preceding month. Net revenue realized
5for a month shall be defined as the revenue from the tax
6imposed by subsections (a) and (b) of Section 201 of this Act
7which is deposited in the General Revenue Fund, the Education
8Assistance Fund, the Income Tax Surcharge Local Government
9Distributive Fund, the Fund for the Advancement of Education,
10and the Commitment to Human Services Fund during the month
11minus the amount paid out of the General Revenue Fund in State
12warrants during that same month as refunds to taxpayers for
13overpayment of liability under the tax imposed by subsections
14(a) and (b) of Section 201 of this Act.
15    Notwithstanding any provision of law to the contrary,
16beginning on July 6, 2017 (the effective date of Public Act
17100-23) this amendatory Act of the 100th General Assembly,
18those amounts required under this subsection (b) to be
19transferred by the Treasurer into the Local Government
20Distributive Fund from the General Revenue Fund shall be
21directly deposited into the Local Government Distributive Fund
22as the revenue is realized from the tax imposed by subsections
23(a) and (b) of Section 201 of this Act.
24    For State fiscal year 2018 only, notwithstanding any
25provision of law to the contrary, the total amount of revenue
26and deposits under this Section attributable to revenues

 

 

HB3342 Enrolled- 61 -LRB100 08528 SMS 18653 b

1realized during State fiscal year 2018 shall be reduced by 10%.
2    For State fiscal year 2019 only, notwithstanding any
3provision of law to the contrary, the total amount of revenue
4and deposits under this Section attributable to revenues
5realized during State fiscal year 2019 shall be reduced by 5%.
6    (c) Deposits Into Income Tax Refund Fund.
7        (1) Beginning on January 1, 1989 and thereafter, the
8    Department shall deposit a percentage of the amounts
9    collected pursuant to subsections (a) and (b)(1), (2), and
10    (3), of Section 201 of this Act into a fund in the State
11    treasury known as the Income Tax Refund Fund. The
12    Department shall deposit 6% of such amounts during the
13    period beginning January 1, 1989 and ending on June 30,
14    1989. Beginning with State fiscal year 1990 and for each
15    fiscal year thereafter, the percentage deposited into the
16    Income Tax Refund Fund during a fiscal year shall be the
17    Annual Percentage. For fiscal years 1999 through 2001, the
18    Annual Percentage shall be 7.1%. For fiscal year 2003, the
19    Annual Percentage shall be 8%. For fiscal year 2004, the
20    Annual Percentage shall be 11.7%. Upon the effective date
21    of Public Act 93-839 (July 30, 2004) this amendatory Act of
22    the 93rd General Assembly, the Annual Percentage shall be
23    10% for fiscal year 2005. For fiscal year 2006, the Annual
24    Percentage shall be 9.75%. For fiscal year 2007, the Annual
25    Percentage shall be 9.75%. For fiscal year 2008, the Annual
26    Percentage shall be 7.75%. For fiscal year 2009, the Annual

 

 

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1    Percentage shall be 9.75%. For fiscal year 2010, the Annual
2    Percentage shall be 9.75%. For fiscal year 2011, the Annual
3    Percentage shall be 8.75%. For fiscal year 2012, the Annual
4    Percentage shall be 8.75%. For fiscal year 2013, the Annual
5    Percentage shall be 9.75%. For fiscal year 2014, the Annual
6    Percentage shall be 9.5%. For fiscal year 2015, the Annual
7    Percentage shall be 10%. For fiscal year 2018, the Annual
8    Percentage shall be 9.8%. For fiscal year 2019, the Annual
9    Percentage shall be 9.7%. For all other fiscal years, the
10    Annual Percentage shall be calculated as a fraction, the
11    numerator of which shall be the amount of refunds approved
12    for payment by the Department during the preceding fiscal
13    year as a result of overpayment of tax liability under
14    subsections (a) and (b)(1), (2), and (3) of Section 201 of
15    this Act plus the amount of such refunds remaining approved
16    but unpaid at the end of the preceding fiscal year, minus
17    the amounts transferred into the Income Tax Refund Fund
18    from the Tobacco Settlement Recovery Fund, and the
19    denominator of which shall be the amounts which will be
20    collected pursuant to subsections (a) and (b)(1), (2), and
21    (3) of Section 201 of this Act during the preceding fiscal
22    year; except that in State fiscal year 2002, the Annual
23    Percentage shall in no event exceed 7.6%. The Director of
24    Revenue shall certify the Annual Percentage to the
25    Comptroller on the last business day of the fiscal year
26    immediately preceding the fiscal year for which it is to be

 

 

HB3342 Enrolled- 63 -LRB100 08528 SMS 18653 b

1    effective.
2        (2) Beginning on January 1, 1989 and thereafter, the
3    Department shall deposit a percentage of the amounts
4    collected pursuant to subsections (a) and (b)(6), (7), and
5    (8), (c) and (d) of Section 201 of this Act into a fund in
6    the State treasury known as the Income Tax Refund Fund. The
7    Department shall deposit 18% of such amounts during the
8    period beginning January 1, 1989 and ending on June 30,
9    1989. Beginning with State fiscal year 1990 and for each
10    fiscal year thereafter, the percentage deposited into the
11    Income Tax Refund Fund during a fiscal year shall be the
12    Annual Percentage. For fiscal years 1999, 2000, and 2001,
13    the Annual Percentage shall be 19%. For fiscal year 2003,
14    the Annual Percentage shall be 27%. For fiscal year 2004,
15    the Annual Percentage shall be 32%. Upon the effective date
16    of Public Act 93-839 (July 30, 2004) this amendatory Act of
17    the 93rd General Assembly, the Annual Percentage shall be
18    24% for fiscal year 2005. For fiscal year 2006, the Annual
19    Percentage shall be 20%. For fiscal year 2007, the Annual
20    Percentage shall be 17.5%. For fiscal year 2008, the Annual
21    Percentage shall be 15.5%. For fiscal year 2009, the Annual
22    Percentage shall be 17.5%. For fiscal year 2010, the Annual
23    Percentage shall be 17.5%. For fiscal year 2011, the Annual
24    Percentage shall be 17.5%. For fiscal year 2012, the Annual
25    Percentage shall be 17.5%. For fiscal year 2013, the Annual
26    Percentage shall be 14%. For fiscal year 2014, the Annual

 

 

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1    Percentage shall be 13.4%. For fiscal year 2015, the Annual
2    Percentage shall be 14%. For fiscal year 2018, the Annual
3    Percentage shall be 17.5%. For fiscal year 2019, the Annual
4    Percentage shall be 15.5%. For all other fiscal years, the
5    Annual Percentage shall be calculated as a fraction, the
6    numerator of which shall be the amount of refunds approved
7    for payment by the Department during the preceding fiscal
8    year as a result of overpayment of tax liability under
9    subsections (a) and (b)(6), (7), and (8), (c) and (d) of
10    Section 201 of this Act plus the amount of such refunds
11    remaining approved but unpaid at the end of the preceding
12    fiscal year, and the denominator of which shall be the
13    amounts which will be collected pursuant to subsections (a)
14    and (b)(6), (7), and (8), (c) and (d) of Section 201 of
15    this Act during the preceding fiscal year; except that in
16    State fiscal year 2002, the Annual Percentage shall in no
17    event exceed 23%. The Director of Revenue shall certify the
18    Annual Percentage to the Comptroller on the last business
19    day of the fiscal year immediately preceding the fiscal
20    year for which it is to be effective.
21        (3) The Comptroller shall order transferred and the
22    Treasurer shall transfer from the Tobacco Settlement
23    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
24    in January, 2001, (ii) $35,000,000 in January, 2002, and
25    (iii) $35,000,000 in January, 2003.
26    (d) Expenditures from Income Tax Refund Fund.

 

 

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1        (1) Beginning January 1, 1989, money in the Income Tax
2    Refund Fund shall be expended exclusively for the purpose
3    of paying refunds resulting from overpayment of tax
4    liability under Section 201 of this Act, for paying rebates
5    under Section 208.1 in the event that the amounts in the
6    Homeowners' Tax Relief Fund are insufficient for that
7    purpose, and for making transfers pursuant to this
8    subsection (d).
9        (2) The Director shall order payment of refunds
10    resulting from overpayment of tax liability under Section
11    201 of this Act from the Income Tax Refund Fund only to the
12    extent that amounts collected pursuant to Section 201 of
13    this Act and transfers pursuant to this subsection (d) and
14    item (3) of subsection (c) have been deposited and retained
15    in the Fund.
16        (3) As soon as possible after the end of each fiscal
17    year, the Director shall order transferred and the State
18    Treasurer and State Comptroller shall transfer from the
19    Income Tax Refund Fund to the Personal Property Tax
20    Replacement Fund an amount, certified by the Director to
21    the Comptroller, equal to the excess of the amount
22    collected pursuant to subsections (c) and (d) of Section
23    201 of this Act deposited into the Income Tax Refund Fund
24    during the fiscal year over the amount of refunds resulting
25    from overpayment of tax liability under subsections (c) and
26    (d) of Section 201 of this Act paid from the Income Tax

 

 

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1    Refund Fund during the fiscal year.
2        (4) As soon as possible after the end of each fiscal
3    year, the Director shall order transferred and the State
4    Treasurer and State Comptroller shall transfer from the
5    Personal Property Tax Replacement Fund to the Income Tax
6    Refund Fund an amount, certified by the Director to the
7    Comptroller, equal to the excess of the amount of refunds
8    resulting from overpayment of tax liability under
9    subsections (c) and (d) of Section 201 of this Act paid
10    from the Income Tax Refund Fund during the fiscal year over
11    the amount collected pursuant to subsections (c) and (d) of
12    Section 201 of this Act deposited into the Income Tax
13    Refund Fund during the fiscal year.
14        (4.5) As soon as possible after the end of fiscal year
15    1999 and of each fiscal year thereafter, the Director shall
16    order transferred and the State Treasurer and State
17    Comptroller shall transfer from the Income Tax Refund Fund
18    to the General Revenue Fund any surplus remaining in the
19    Income Tax Refund Fund as of the end of such fiscal year;
20    excluding for fiscal years 2000, 2001, and 2002 amounts
21    attributable to transfers under item (3) of subsection (c)
22    less refunds resulting from the earned income tax credit.
23        (5) This Act shall constitute an irrevocable and
24    continuing appropriation from the Income Tax Refund Fund
25    for the purpose of paying refunds upon the order of the
26    Director in accordance with the provisions of this Section.

 

 

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1    (e) Deposits into the Education Assistance Fund and the
2Income Tax Surcharge Local Government Distributive Fund. On
3July 1, 1991, and thereafter, of the amounts collected pursuant
4to subsections (a) and (b) of Section 201 of this Act, minus
5deposits into the Income Tax Refund Fund, the Department shall
6deposit 7.3% into the Education Assistance Fund in the State
7Treasury. Beginning July 1, 1991, and continuing through
8January 31, 1993, of the amounts collected pursuant to
9subsections (a) and (b) of Section 201 of the Illinois Income
10Tax Act, minus deposits into the Income Tax Refund Fund, the
11Department shall deposit 3.0% into the Income Tax Surcharge
12Local Government Distributive Fund in the State Treasury.
13Beginning February 1, 1993 and continuing through June 30,
141993, of the amounts collected pursuant to subsections (a) and
15(b) of Section 201 of the Illinois Income Tax Act, minus
16deposits into the Income Tax Refund Fund, the Department shall
17deposit 4.4% into the Income Tax Surcharge Local Government
18Distributive Fund in the State Treasury. Beginning July 1,
191993, and continuing through June 30, 1994, of the amounts
20collected under subsections (a) and (b) of Section 201 of this
21Act, minus deposits into the Income Tax Refund Fund, the
22Department shall deposit 1.475% into the Income Tax Surcharge
23Local Government Distributive Fund in the State Treasury.
24    (f) Deposits into the Fund for the Advancement of
25Education. Beginning February 1, 2015, the Department shall
26deposit the following portions of the revenue realized from the

 

 

HB3342 Enrolled- 68 -LRB100 08528 SMS 18653 b

1tax imposed upon individuals, trusts, and estates by
2subsections (a) and (b) of Section 201 of this Act during the
3preceding month, minus deposits into the Income Tax Refund
4Fund, into the Fund for the Advancement of Education:
5        (1) beginning February 1, 2015, and prior to February
6    1, 2025, 1/30; and
7        (2) beginning February 1, 2025, 1/26.
8    If the rate of tax imposed by subsection (a) and (b) of
9Section 201 is reduced pursuant to Section 201.5 of this Act,
10the Department shall not make the deposits required by this
11subsection (f) on or after the effective date of the reduction.
12    (g) Deposits into the Commitment to Human Services Fund.
13Beginning February 1, 2015, the Department shall deposit the
14following portions of the revenue realized from the tax imposed
15upon individuals, trusts, and estates by subsections (a) and
16(b) of Section 201 of this Act during the preceding month,
17minus deposits into the Income Tax Refund Fund, into the
18Commitment to Human Services Fund:
19        (1) beginning February 1, 2015, and prior to February
20    1, 2025, 1/30; and
21        (2) beginning February 1, 2025, 1/26.
22    If the rate of tax imposed by subsection (a) and (b) of
23Section 201 is reduced pursuant to Section 201.5 of this Act,
24the Department shall not make the deposits required by this
25subsection (g) on or after the effective date of the reduction.
26    (h) Deposits into the Tax Compliance and Administration

 

 

HB3342 Enrolled- 69 -LRB100 08528 SMS 18653 b

1Fund. Beginning on the first day of the first calendar month to
2occur on or after August 26, 2014 (the effective date of Public
3Act 98-1098), each month the Department shall pay into the Tax
4Compliance and Administration Fund, to be used, subject to
5appropriation, to fund additional auditors and compliance
6personnel at the Department, an amount equal to 1/12 of 5% of
7the cash receipts collected during the preceding fiscal year by
8the Audit Bureau of the Department from the tax imposed by
9subsections (a), (b), (c), and (d) of Section 201 of this Act,
10net of deposits into the Income Tax Refund Fund made from those
11cash receipts.
12(Source: P.A. 99-78, eff. 7-20-15; 100-22, eff. 7-6-17; 100-23,
13eff. 7-6-17; revised 8-3-17.)
 
14    Section 5-40. The Regional Transportation Authority Act is
15amended by changing Section 4.09 as follows:
 
16    (70 ILCS 3615/4.09)  (from Ch. 111 2/3, par. 704.09)
17    Sec. 4.09. Public Transportation Fund and the Regional
18Transportation Authority Occupation and Use Tax Replacement
19Fund.
20    (a)(1) Except as otherwise provided in paragraph (4), as
21soon as possible after the first day of each month, beginning
22July 1, 1984, upon certification of the Department of Revenue,
23the Comptroller shall order transferred and the Treasurer shall
24transfer from the General Revenue Fund to a special fund in the

 

 

HB3342 Enrolled- 70 -LRB100 08528 SMS 18653 b

1State Treasury to be known as the Public Transportation Fund an
2amount equal to 25% of the net revenue, before the deduction of
3the serviceman and retailer discounts pursuant to Section 9 of
4the Service Occupation Tax Act and Section 3 of the Retailers'
5Occupation Tax Act, realized from any tax imposed by the
6Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the
7amounts deposited into the Regional Transportation Authority
8tax fund created by Section 4.03 of this Act, from the County
9and Mass Transit District Fund as provided in Section 6z-20 of
10the State Finance Act and 25% of the amounts deposited into the
11Regional Transportation Authority Occupation and Use Tax
12Replacement Fund from the State and Local Sales Tax Reform Fund
13as provided in Section 6z-17 of the State Finance Act. On the
14first day of the month following the date that the Department
15receives revenues from increased taxes under Section 4.03(m) as
16authorized by this amendatory Act of the 95th General Assembly,
17in lieu of the transfers authorized in the preceding sentence,
18upon certification of the Department of Revenue, the
19Comptroller shall order transferred and the Treasurer shall
20transfer from the General Revenue Fund to the Public
21Transportation Fund an amount equal to 25% of the net revenue,
22before the deduction of the serviceman and retailer discounts
23pursuant to Section 9 of the Service Occupation Tax Act and
24Section 3 of the Retailers' Occupation Tax Act, realized from
25(i) 80% of the proceeds of any tax imposed by the Authority at
26a rate of 1.25% in Cook County, (ii) 75% of the proceeds of any

 

 

HB3342 Enrolled- 71 -LRB100 08528 SMS 18653 b

1tax imposed by the Authority at the rate of 1% in Cook County,
2and (iii) one-third of the proceeds of any tax imposed by the
3Authority at the rate of 0.75% in the Counties of DuPage, Kane,
4Lake, McHenry, and Will, all pursuant to Section 4.03, and 25%
5of the net revenue realized from any tax imposed by the
6Authority pursuant to Section 4.03.1, and 25% of the amounts
7deposited into the Regional Transportation Authority tax fund
8created by Section 4.03 of this Act from the County and Mass
9Transit District Fund as provided in Section 6z-20 of the State
10Finance Act, and 25% of the amounts deposited into the Regional
11Transportation Authority Occupation and Use Tax Replacement
12Fund from the State and Local Sales Tax Reform Fund as provided
13in Section 6z-17 of the State Finance Act. As used in this
14Section, net revenue realized for a month shall be the revenue
15collected by the State pursuant to Sections 4.03 and 4.03.1
16during the previous month from within the metropolitan region,
17less the amount paid out during that same month as refunds to
18taxpayers for overpayment of liability in the metropolitan
19region under Sections 4.03 and 4.03.1.
20    Notwithstanding any provision of law to the contrary,
21beginning on the effective date of this amendatory Act of the
22100th General Assembly, those amounts required under this
23paragraph (1) of subsection (a) to be transferred by the
24Treasurer into the Public Transportation Fund from the General
25Revenue Fund shall be directly deposited into the Public
26Transportation Fund as the revenues are realized from the taxes

 

 

HB3342 Enrolled- 72 -LRB100 08528 SMS 18653 b

1indicated.
2    (2) Except as otherwise provided in paragraph (4), on the
3first day of the month following the effective date of this
4amendatory Act of the 95th General Assembly and each month
5thereafter, upon certification by the Department of Revenue,
6the Comptroller shall order transferred and the Treasurer shall
7transfer from the General Revenue Fund to the Public
8Transportation Fund an amount equal to 5% of the net revenue,
9before the deduction of the serviceman and retailer discounts
10pursuant to Section 9 of the Service Occupation Tax Act and
11Section 3 of the Retailers' Occupation Tax Act, realized from
12any tax imposed by the Authority pursuant to Sections 4.03 and
134.03.1 and certified by the Department of Revenue under Section
144.03(n) of this Act to be paid to the Authority and 5% of the
15amounts deposited into the Regional Transportation Authority
16tax fund created by Section 4.03 of this Act from the County
17and Mass Transit District Fund as provided in Section 6z-20 of
18the State Finance Act, and 5% of the amounts deposited into the
19Regional Transportation Authority Occupation and Use Tax
20Replacement Fund from the State and Local Sales Tax Reform Fund
21as provided in Section 6z-17 of the State Finance Act, and 5%
22of the revenue realized by the Chicago Transit Authority as
23financial assistance from the City of Chicago from the proceeds
24of any tax imposed by the City of Chicago under Section 8-3-19
25of the Illinois Municipal Code.
26    Notwithstanding any provision of law to the contrary,

 

 

HB3342 Enrolled- 73 -LRB100 08528 SMS 18653 b

1beginning on July 6, 2017 (the effective date of Public Act
2100-23) this amendatory Act of the 100th General Assembly,
3those amounts required under this paragraph (2) of subsection
4(a) to be transferred by the Treasurer into the Public
5Transportation Fund from the General Revenue Fund shall be
6directly deposited into the Public Transportation Fund as the
7revenues are realized from the taxes indicated.
8    (3) Except as otherwise provided in paragraph (4), as soon
9as possible after the first day of January, 2009 and each month
10thereafter, upon certification of the Department of Revenue
11with respect to the taxes collected under Section 4.03, the
12Comptroller shall order transferred and the Treasurer shall
13transfer from the General Revenue Fund to the Public
14Transportation Fund an amount equal to 25% of the net revenue,
15before the deduction of the serviceman and retailer discounts
16pursuant to Section 9 of the Service Occupation Tax Act and
17Section 3 of the Retailers' Occupation Tax Act, realized from
18(i) 20% of the proceeds of any tax imposed by the Authority at
19a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
20tax imposed by the Authority at the rate of 1% in Cook County,
21and (iii) one-third of the proceeds of any tax imposed by the
22Authority at the rate of 0.75% in the Counties of DuPage, Kane,
23Lake, McHenry, and Will, all pursuant to Section 4.03, and the
24Comptroller shall order transferred and the Treasurer shall
25transfer from the General Revenue Fund to the Public
26Transportation Fund (iv) an amount equal to 25% of the revenue

 

 

HB3342 Enrolled- 74 -LRB100 08528 SMS 18653 b

1realized by the Chicago Transit Authority as financial
2assistance from the City of Chicago from the proceeds of any
3tax imposed by the City of Chicago under Section 8-3-19 of the
4Illinois Municipal Code.
5    Notwithstanding any provision of law to the contrary,
6beginning on July 6, 2017 (the effective date of Public Act
7100-23) this amendatory Act of the 100th General Assembly,
8those amounts required under this paragraph (3) of subsection
9(a) to be transferred by the Treasurer into the Public
10Transportation Fund from the General Revenue Fund shall be
11directly deposited into the Public Transportation Fund as the
12revenues are realized from the taxes indicated.
13    (4) Notwithstanding any provision of law to the contrary,
14of the transfers to be made under paragraphs (1), (2), and (3)
15of this subsection (a) from the General Revenue Fund to the
16Public Transportation Fund, the first $100,000,000 that would
17have otherwise been transferred from the General Revenue Fund
18shall be transferred from the Road Fund. The remaining balance
19of such transfers shall be made from the General Revenue Fund.
20    (5) For State fiscal year 2018 only, notwithstanding any
21provision of law to the contrary, the total amount of revenue
22and deposits under this subsection (a) attributable to revenues
23realized during State fiscal year 2018 shall be reduced by 10%.
24    (6) For State fiscal year 2019 only, notwithstanding any
25provision of law to the contrary, the total amount of revenue
26and deposits under this Section attributable to revenues

 

 

HB3342 Enrolled- 75 -LRB100 08528 SMS 18653 b

1realized during State fiscal year 2019 shall be reduced by 5%.
2    (b)(1) All moneys deposited in the Public Transportation
3Fund and the Regional Transportation Authority Occupation and
4Use Tax Replacement Fund, whether deposited pursuant to this
5Section or otherwise, are allocated to the Authority. The
6Comptroller, as soon as possible after each monthly transfer
7provided in this Section and after each deposit into the Public
8Transportation Fund, shall order the Treasurer to pay to the
9Authority out of the Public Transportation Fund the amount so
10transferred or deposited. Any Additional State Assistance and
11Additional Financial Assistance paid to the Authority under
12this Section shall be expended by the Authority for its
13purposes as provided in this Act. The balance of the amounts
14paid to the Authority from the Public Transportation Fund shall
15be expended by the Authority as provided in Section 4.03.3. The
16Comptroller, as soon as possible after each deposit into the
17Regional Transportation Authority Occupation and Use Tax
18Replacement Fund provided in this Section and Section 6z-17 of
19the State Finance Act, shall order the Treasurer to pay to the
20Authority out of the Regional Transportation Authority
21Occupation and Use Tax Replacement Fund the amount so
22deposited. Such amounts paid to the Authority may be expended
23by it for its purposes as provided in this Act. The provisions
24directing the distributions from the Public Transportation
25Fund and the Regional Transportation Authority Occupation and
26Use Tax Replacement Fund provided for in this Section shall

 

 

HB3342 Enrolled- 76 -LRB100 08528 SMS 18653 b

1constitute an irrevocable and continuing appropriation of all
2amounts as provided herein. The State Treasurer and State
3Comptroller are hereby authorized and directed to make
4distributions as provided in this Section. (2) Provided,
5however, no moneys deposited under subsection (a) of this
6Section shall be paid from the Public Transportation Fund to
7the Authority or its assignee for any fiscal year until the
8Authority has certified to the Governor, the Comptroller, and
9the Mayor of the City of Chicago that it has adopted for that
10fiscal year an Annual Budget and Two-Year Financial Plan
11meeting the requirements in Section 4.01(b).
12    (c) In recognition of the efforts of the Authority to
13enhance the mass transportation facilities under its control,
14the State shall provide financial assistance ("Additional
15State Assistance") in excess of the amounts transferred to the
16Authority from the General Revenue Fund under subsection (a) of
17this Section. Additional State Assistance shall be calculated
18as provided in subsection (d), but shall in no event exceed the
19following specified amounts with respect to the following State
20fiscal years:
21        1990$5,000,000;
22        1991$5,000,000;
23        1992$10,000,000;
24        1993$10,000,000;
25        1994$20,000,000;
26        1995$30,000,000;

 

 

HB3342 Enrolled- 77 -LRB100 08528 SMS 18653 b

1        1996$40,000,000;
2        1997$50,000,000;
3        1998$55,000,000; and
4        each year thereafter$55,000,000.
5    (c-5) The State shall provide financial assistance
6("Additional Financial Assistance") in addition to the
7Additional State Assistance provided by subsection (c) and the
8amounts transferred to the Authority from the General Revenue
9Fund under subsection (a) of this Section. Additional Financial
10Assistance provided by this subsection shall be calculated as
11provided in subsection (d), but shall in no event exceed the
12following specified amounts with respect to the following State
13fiscal years:
14        2000$0;
15        2001$16,000,000;
16        2002$35,000,000;
17        2003$54,000,000;
18        2004$73,000,000;
19        2005$93,000,000; and
20        each year thereafter$100,000,000.
21    (d) Beginning with State fiscal year 1990 and continuing
22for each State fiscal year thereafter, the Authority shall
23annually certify to the State Comptroller and State Treasurer,
24separately with respect to each of subdivisions (g)(2) and
25(g)(3) of Section 4.04 of this Act, the following amounts:
26        (1) The amount necessary and required, during the State

 

 

HB3342 Enrolled- 78 -LRB100 08528 SMS 18653 b

1    fiscal year with respect to which the certification is
2    made, to pay its obligations for debt service on all
3    outstanding bonds or notes issued by the Authority under
4    subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.
5        (2) An estimate of the amount necessary and required to
6    pay its obligations for debt service for any bonds or notes
7    which the Authority anticipates it will issue under
8    subdivisions (g)(2) and (g)(3) of Section 4.04 during that
9    State fiscal year.
10        (3) Its debt service savings during the preceding State
11    fiscal year from refunding or advance refunding of bonds or
12    notes issued under subdivisions (g)(2) and (g)(3) of
13    Section 4.04.
14        (4) The amount of interest, if any, earned by the
15    Authority during the previous State fiscal year on the
16    proceeds of bonds or notes issued pursuant to subdivisions
17    (g)(2) and (g)(3) of Section 4.04, other than refunding or
18    advance refunding bonds or notes.
19    The certification shall include a specific schedule of debt
20service payments, including the date and amount of each payment
21for all outstanding bonds or notes and an estimated schedule of
22anticipated debt service for all bonds and notes it intends to
23issue, if any, during that State fiscal year, including the
24estimated date and estimated amount of each payment.
25    Immediately upon the issuance of bonds for which an
26estimated schedule of debt service payments was prepared, the

 

 

HB3342 Enrolled- 79 -LRB100 08528 SMS 18653 b

1Authority shall file an amended certification with respect to
2item (2) above, to specify the actual schedule of debt service
3payments, including the date and amount of each payment, for
4the remainder of the State fiscal year.
5    On the first day of each month of the State fiscal year in
6which there are bonds outstanding with respect to which the
7certification is made, the State Comptroller shall order
8transferred and the State Treasurer shall transfer from the
9Road Fund to the Public Transportation Fund the Additional
10State Assistance and Additional Financial Assistance in an
11amount equal to the aggregate of (i) one-twelfth of the sum of
12the amounts certified under items (1) and (3) above less the
13amount certified under item (4) above, plus (ii) the amount
14required to pay debt service on bonds and notes issued during
15the fiscal year, if any, divided by the number of months
16remaining in the fiscal year after the date of issuance, or
17some smaller portion as may be necessary under subsection (c)
18or (c-5) of this Section for the relevant State fiscal year,
19plus (iii) any cumulative deficiencies in transfers for prior
20months, until an amount equal to the sum of the amounts
21certified under items (1) and (3) above, plus the actual debt
22service certified under item (2) above, less the amount
23certified under item (4) above, has been transferred; except
24that these transfers are subject to the following limits:
25        (A) In no event shall the total transfers in any State
26    fiscal year relating to outstanding bonds and notes issued

 

 

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1    by the Authority under subdivision (g)(2) of Section 4.04
2    exceed the lesser of the annual maximum amount specified in
3    subsection (c) or the sum of the amounts certified under
4    items (1) and (3) above, plus the actual debt service
5    certified under item (2) above, less the amount certified
6    under item (4) above, with respect to those bonds and
7    notes.
8        (B) In no event shall the total transfers in any State
9    fiscal year relating to outstanding bonds and notes issued
10    by the Authority under subdivision (g)(3) of Section 4.04
11    exceed the lesser of the annual maximum amount specified in
12    subsection (c-5) or the sum of the amounts certified under
13    items (1) and (3) above, plus the actual debt service
14    certified under item (2) above, less the amount certified
15    under item (4) above, with respect to those bonds and
16    notes.
17    The term "outstanding" does not include bonds or notes for
18which refunding or advance refunding bonds or notes have been
19issued.
20    (e) Neither Additional State Assistance nor Additional
21Financial Assistance may be pledged, either directly or
22indirectly as general revenues of the Authority, as security
23for any bonds issued by the Authority. The Authority may not
24assign its right to receive Additional State Assistance or
25Additional Financial Assistance, or direct payment of
26Additional State Assistance or Additional Financial

 

 

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1Assistance, to a trustee or any other entity for the payment of
2debt service on its bonds.
3    (f) The certification required under subsection (d) with
4respect to outstanding bonds and notes of the Authority shall
5be filed as early as practicable before the beginning of the
6State fiscal year to which it relates. The certification shall
7be revised as may be necessary to accurately state the debt
8service requirements of the Authority.
9    (g) Within 6 months of the end of each fiscal year, the
10Authority shall determine:
11        (i) whether the aggregate of all system generated
12    revenues for public transportation in the metropolitan
13    region which is provided by, or under grant or purchase of
14    service contracts with, the Service Boards equals 50% of
15    the aggregate of all costs of providing such public
16    transportation. "System generated revenues" include all
17    the proceeds of fares and charges for services provided,
18    contributions received in connection with public
19    transportation from units of local government other than
20    the Authority, except for contributions received by the
21    Chicago Transit Authority from a real estate transfer tax
22    imposed under subsection (i) of Section 8-3-19 of the
23    Illinois Municipal Code, and from the State pursuant to
24    subsection (i) of Section 2705-305 of the Department of
25    Transportation Law (20 ILCS 2705/2705-305), and all other
26    revenues properly included consistent with generally

 

 

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1    accepted accounting principles but may not include: the
2    proceeds from any borrowing, and, beginning with the 2007
3    fiscal year, all revenues and receipts, including but not
4    limited to fares and grants received from the federal,
5    State or any unit of local government or other entity,
6    derived from providing ADA paratransit service pursuant to
7    Section 2.30 of the Regional Transportation Authority Act.
8    "Costs" include all items properly included as operating
9    costs consistent with generally accepted accounting
10    principles, including administrative costs, but do not
11    include: depreciation; payment of principal and interest
12    on bonds, notes or other evidences of obligations for
13    borrowed money of the Authority; payments with respect to
14    public transportation facilities made pursuant to
15    subsection (b) of Section 2.20; any payments with respect
16    to rate protection contracts, credit enhancements or
17    liquidity agreements made under Section 4.14; any other
18    cost as to which it is reasonably expected that a cash
19    expenditure will not be made; costs for passenger security
20    including grants, contracts, personnel, equipment and
21    administrative expenses, except in the case of the Chicago
22    Transit Authority, in which case the term does not include
23    costs spent annually by that entity for protection against
24    crime as required by Section 27a of the Metropolitan
25    Transit Authority Act; the costs of Debt Service paid by
26    the Chicago Transit Authority, as defined in Section 12c of

 

 

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1    the Metropolitan Transit Authority Act, or bonds or notes
2    issued pursuant to that Section; the payment by the
3    Commuter Rail Division of debt service on bonds issued
4    pursuant to Section 3B.09; expenses incurred by the
5    Suburban Bus Division for the cost of new public
6    transportation services funded from grants pursuant to
7    Section 2.01e of this amendatory Act of the 95th General
8    Assembly for a period of 2 years from the date of
9    initiation of each such service; costs as exempted by the
10    Board for projects pursuant to Section 2.09 of this Act;
11    or, beginning with the 2007 fiscal year, expenses related
12    to providing ADA paratransit service pursuant to Section
13    2.30 of the Regional Transportation Authority Act; or in
14    fiscal years 2008 through 2012 inclusive, costs in the
15    amount of $200,000,000 in fiscal year 2008, reducing by
16    $40,000,000 in each fiscal year thereafter until this
17    exemption is eliminated. If said system generated revenues
18    are less than 50% of said costs, the Board shall remit an
19    amount equal to the amount of the deficit to the State. The
20    Treasurer shall deposit any such payment in the Road Fund;
21    and
22        (ii) whether, beginning with the 2007 fiscal year, the
23    aggregate of all fares charged and received for ADA
24    paratransit services equals the system generated ADA
25    paratransit services revenue recovery ratio percentage of
26    the aggregate of all costs of providing such ADA

 

 

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1    paratransit services.
2    (h) If the Authority makes any payment to the State under
3paragraph (g), the Authority shall reduce the amount provided
4to a Service Board from funds transferred under paragraph (a)
5in proportion to the amount by which that Service Board failed
6to meet its required system generated revenues recovery ratio.
7A Service Board which is affected by a reduction in funds under
8this paragraph shall submit to the Authority concurrently with
9its next due quarterly report a revised budget incorporating
10the reduction in funds. The revised budget must meet the
11criteria specified in clauses (i) through (vi) of Section
124.11(b)(2). The Board shall review and act on the revised
13budget as provided in Section 4.11(b)(3).
14(Source: P.A. 100-23, eff. 7-6-17.)
 
15
ARTICLE 10. RETIREMENT CONTRIBUTIONS

 
16    Section 10-5. The State Pension Funds Continuing
17Appropriation Act is amended by changing Section 1.2 as
18follows:
 
19    (40 ILCS 15/1.2)
20    Sec. 1.2. Appropriations for the State Employees'
21Retirement System.
22    (a) From each fund from which an amount is appropriated for
23personal services to a department or other employer under

 

 

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1Article 14 of the Illinois Pension Code, there is hereby
2appropriated to that department or other employer, on a
3continuing annual basis for each State fiscal year, an
4additional amount equal to the amount, if any, by which (1) an
5amount equal to the percentage of the personal services line
6item for that department or employer from that fund for that
7fiscal year that the Board of Trustees of the State Employees'
8Retirement System of Illinois has certified under Section
914-135.08 of the Illinois Pension Code to be necessary to meet
10the State's obligation under Section 14-131 of the Illinois
11Pension Code for that fiscal year, exceeds (2) the amounts
12otherwise appropriated to that department or employer from that
13fund for State contributions to the State Employees' Retirement
14System for that fiscal year. From the effective date of this
15amendatory Act of the 93rd General Assembly through the final
16payment from a department or employer's personal services line
17item for fiscal year 2004, payments to the State Employees'
18Retirement System that otherwise would have been made under
19this subsection (a) shall be governed by the provisions in
20subsection (a-1).
21    (a-1) If a Fiscal Year 2004 Shortfall is certified under
22subsection (f) of Section 14-131 of the Illinois Pension Code,
23there is hereby appropriated to the State Employees' Retirement
24System of Illinois on a continuing basis from the General
25Revenue Fund an additional aggregate amount equal to the Fiscal
26Year 2004 Shortfall.

 

 

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1    (a-2) If a Fiscal Year 2010 Shortfall is certified under
2subsection (i) of Section 14-131 of the Illinois Pension Code,
3there is hereby appropriated to the State Employees' Retirement
4System of Illinois on a continuing basis from the General
5Revenue Fund an additional aggregate amount equal to the Fiscal
6Year 2010 Shortfall.
7    (a-3) If a Fiscal Year 2016 Shortfall is certified under
8subsection (k) of Section 14-131 of the Illinois Pension Code,
9there is hereby appropriated to the State Employees' Retirement
10System of Illinois on a continuing basis from the General
11Revenue Fund an additional aggregate amount equal to the Fiscal
12Year 2016 Shortfall.
13    (a-4) If a Prior Fiscal Year Shortfall is certified under
14subsection (k) of Section 14-131 of the Illinois Pension Code,
15there is hereby appropriated to the State Employees' Retirement
16System of Illinois on a continuing basis from the General
17Revenue Fund an additional aggregate amount equal to the Fiscal
18Year 2018 2017 Shortfall.
19    (b) The continuing appropriations provided for by this
20Section shall first be available in State fiscal year 1996.
21    (c) Beginning in Fiscal Year 2005, any continuing
22appropriation under this Section arising out of an
23appropriation for personal services from the Road Fund to the
24Department of State Police or the Secretary of State shall be
25payable from the General Revenue Fund rather than the Road
26Fund.

 

 

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1    (d) For State fiscal year 2010 only, a continuing
2appropriation is provided to the State Employees' Retirement
3System equal to the amount certified by the System on or before
4December 31, 2008, less the gross proceeds of the bonds sold in
5fiscal year 2010 under the authorization contained in
6subsection (a) of Section 7.2 of the General Obligation Bond
7Act.
8    (e) For State fiscal year 2011 only, the continuing
9appropriation under this Section provided to the State
10Employees' Retirement System is limited to an amount equal to
11the amount certified by the System on or before December 31,
122009, less any amounts received pursuant to subsection (a-3) of
13Section 14.1 of the State Finance Act.
14    (f) For State fiscal year 2011 only, a continuing
15appropriation is provided to the State Employees' Retirement
16System equal to the amount certified by the System on or before
17April 1, 2011, less the gross proceeds of the bonds sold in
18fiscal year 2011 under the authorization contained in
19subsection (a) of Section 7.2 of the General Obligation Bond
20Act.
21(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
 
22
ARTICLE 15. HUMAN SERVICES

 
23    Section 15-5. The Illinois Act on Aging is amended by
24changing Section 4.02 as follows:
 

 

 

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1    (20 ILCS 105/4.02)  (from Ch. 23, par. 6104.02)
2    Sec. 4.02. Community Care Program. The Department shall
3establish a program of services to prevent unnecessary
4institutionalization of persons age 60 and older in need of
5long term care or who are established as persons who suffer
6from Alzheimer's disease or a related disorder under the
7Alzheimer's Disease Assistance Act, thereby enabling them to
8remain in their own homes or in other living arrangements. Such
9preventive services, which may be coordinated with other
10programs for the aged and monitored by area agencies on aging
11in cooperation with the Department, may include, but are not
12limited to, any or all of the following:
13        (a) (blank);
14        (b) (blank);
15        (c) home care aide services;
16        (d) personal assistant services;
17        (e) adult day services;
18        (f) home-delivered meals;
19        (g) education in self-care;
20        (h) personal care services;
21        (i) adult day health services;
22        (j) habilitation services;
23        (k) respite care;
24        (k-5) community reintegration services;
25        (k-6) flexible senior services;

 

 

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1        (k-7) medication management;
2        (k-8) emergency home response;
3        (l) other nonmedical social services that may enable
4    the person to become self-supporting; or
5        (m) clearinghouse for information provided by senior
6    citizen home owners who want to rent rooms to or share
7    living space with other senior citizens.
8    The Department shall establish eligibility standards for
9such services. In determining the amount and nature of services
10for which a person may qualify, consideration shall not be
11given to the value of cash, property or other assets held in
12the name of the person's spouse pursuant to a written agreement
13dividing marital property into equal but separate shares or
14pursuant to a transfer of the person's interest in a home to
15his spouse, provided that the spouse's share of the marital
16property is not made available to the person seeking such
17services.
18    Beginning January 1, 2008, the Department shall require as
19a condition of eligibility that all new financially eligible
20applicants apply for and enroll in medical assistance under
21Article V of the Illinois Public Aid Code in accordance with
22rules promulgated by the Department.
23    The Department shall, in conjunction with the Department of
24Public Aid (now Department of Healthcare and Family Services),
25seek appropriate amendments under Sections 1915 and 1924 of the
26Social Security Act. The purpose of the amendments shall be to

 

 

HB3342 Enrolled- 90 -LRB100 08528 SMS 18653 b

1extend eligibility for home and community based services under
2Sections 1915 and 1924 of the Social Security Act to persons
3who transfer to or for the benefit of a spouse those amounts of
4income and resources allowed under Section 1924 of the Social
5Security Act. Subject to the approval of such amendments, the
6Department shall extend the provisions of Section 5-4 of the
7Illinois Public Aid Code to persons who, but for the provision
8of home or community-based services, would require the level of
9care provided in an institution, as is provided for in federal
10law. Those persons no longer found to be eligible for receiving
11noninstitutional services due to changes in the eligibility
12criteria shall be given 45 days notice prior to actual
13termination. Those persons receiving notice of termination may
14contact the Department and request the determination be
15appealed at any time during the 45 day notice period. The
16target population identified for the purposes of this Section
17are persons age 60 and older with an identified service need.
18Priority shall be given to those who are at imminent risk of
19institutionalization. The services shall be provided to
20eligible persons age 60 and older to the extent that the cost
21of the services together with the other personal maintenance
22expenses of the persons are reasonably related to the standards
23established for care in a group facility appropriate to the
24person's condition. These non-institutional services, pilot
25projects or experimental facilities may be provided as part of
26or in addition to those authorized by federal law or those

 

 

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1funded and administered by the Department of Human Services.
2The Departments of Human Services, Healthcare and Family
3Services, Public Health, Veterans' Affairs, and Commerce and
4Economic Opportunity and other appropriate agencies of State,
5federal and local governments shall cooperate with the
6Department on Aging in the establishment and development of the
7non-institutional services. The Department shall require an
8annual audit from all personal assistant and home care aide
9vendors contracting with the Department under this Section. The
10annual audit shall assure that each audited vendor's procedures
11are in compliance with Department's financial reporting
12guidelines requiring an administrative and employee wage and
13benefits cost split as defined in administrative rules. The
14audit is a public record under the Freedom of Information Act.
15The Department shall execute, relative to the nursing home
16prescreening project, written inter-agency agreements with the
17Department of Human Services and the Department of Healthcare
18and Family Services, to effect the following: (1) intake
19procedures and common eligibility criteria for those persons
20who are receiving non-institutional services; and (2) the
21establishment and development of non-institutional services in
22areas of the State where they are not currently available or
23are undeveloped. On and after July 1, 1996, all nursing home
24prescreenings for individuals 60 years of age or older shall be
25conducted by the Department.
26    As part of the Department on Aging's routine training of

 

 

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1case managers and case manager supervisors, the Department may
2include information on family futures planning for persons who
3are age 60 or older and who are caregivers of their adult
4children with developmental disabilities. The content of the
5training shall be at the Department's discretion.
6    The Department is authorized to establish a system of
7recipient copayment for services provided under this Section,
8such copayment to be based upon the recipient's ability to pay
9but in no case to exceed the actual cost of the services
10provided. Additionally, any portion of a person's income which
11is equal to or less than the federal poverty standard shall not
12be considered by the Department in determining the copayment.
13The level of such copayment shall be adjusted whenever
14necessary to reflect any change in the officially designated
15federal poverty standard.
16    The Department, or the Department's authorized
17representative, may recover the amount of moneys expended for
18services provided to or in behalf of a person under this
19Section by a claim against the person's estate or against the
20estate of the person's surviving spouse, but no recovery may be
21had until after the death of the surviving spouse, if any, and
22then only at such time when there is no surviving child who is
23under age 21 or blind or who has a permanent and total
24disability. This paragraph, however, shall not bar recovery, at
25the death of the person, of moneys for services provided to the
26person or in behalf of the person under this Section to which

 

 

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1the person was not entitled; provided that such recovery shall
2not be enforced against any real estate while it is occupied as
3a homestead by the surviving spouse or other dependent, if no
4claims by other creditors have been filed against the estate,
5or, if such claims have been filed, they remain dormant for
6failure of prosecution or failure of the claimant to compel
7administration of the estate for the purpose of payment. This
8paragraph shall not bar recovery from the estate of a spouse,
9under Sections 1915 and 1924 of the Social Security Act and
10Section 5-4 of the Illinois Public Aid Code, who precedes a
11person receiving services under this Section in death. All
12moneys for services paid to or in behalf of the person under
13this Section shall be claimed for recovery from the deceased
14spouse's estate. "Homestead", as used in this paragraph, means
15the dwelling house and contiguous real estate occupied by a
16surviving spouse or relative, as defined by the rules and
17regulations of the Department of Healthcare and Family
18Services, regardless of the value of the property.
19    The Department shall increase the effectiveness of the
20existing Community Care Program by:
21        (1) ensuring that in-home services included in the care
22    plan are available on evenings and weekends;
23        (2) ensuring that care plans contain the services that
24    eligible participants need based on the number of days in a
25    month, not limited to specific blocks of time, as
26    identified by the comprehensive assessment tool selected

 

 

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1    by the Department for use statewide, not to exceed the
2    total monthly service cost maximum allowed for each
3    service; the Department shall develop administrative rules
4    to implement this item (2);
5        (3) ensuring that the participants have the right to
6    choose the services contained in their care plan and to
7    direct how those services are provided, based on
8    administrative rules established by the Department;
9        (4) ensuring that the determination of need tool is
10    accurate in determining the participants' level of need; to
11    achieve this, the Department, in conjunction with the Older
12    Adult Services Advisory Committee, shall institute a study
13    of the relationship between the Determination of Need
14    scores, level of need, service cost maximums, and the
15    development and utilization of service plans no later than
16    May 1, 2008; findings and recommendations shall be
17    presented to the Governor and the General Assembly no later
18    than January 1, 2009; recommendations shall include all
19    needed changes to the service cost maximums schedule and
20    additional covered services;
21        (5) ensuring that homemakers can provide personal care
22    services that may or may not involve contact with clients,
23    including but not limited to:
24            (A) bathing;
25            (B) grooming;
26            (C) toileting;

 

 

HB3342 Enrolled- 95 -LRB100 08528 SMS 18653 b

1            (D) nail care;
2            (E) transferring;
3            (F) respiratory services;
4            (G) exercise; or
5            (H) positioning;
6        (6) ensuring that homemaker program vendors are not
7    restricted from hiring homemakers who are family members of
8    clients or recommended by clients; the Department may not,
9    by rule or policy, require homemakers who are family
10    members of clients or recommended by clients to accept
11    assignments in homes other than the client;
12        (7) ensuring that the State may access maximum federal
13    matching funds by seeking approval for the Centers for
14    Medicare and Medicaid Services for modifications to the
15    State's home and community based services waiver and
16    additional waiver opportunities, including applying for
17    enrollment in the Balance Incentive Payment Program by May
18    1, 2013, in order to maximize federal matching funds; this
19    shall include, but not be limited to, modification that
20    reflects all changes in the Community Care Program services
21    and all increases in the services cost maximum;
22        (8) ensuring that the determination of need tool
23    accurately reflects the service needs of individuals with
24    Alzheimer's disease and related dementia disorders;
25        (9) ensuring that services are authorized accurately
26    and consistently for the Community Care Program (CCP); the

 

 

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1    Department shall implement a Service Authorization policy
2    directive; the purpose shall be to ensure that eligibility
3    and services are authorized accurately and consistently in
4    the CCP program; the policy directive shall clarify service
5    authorization guidelines to Care Coordination Units and
6    Community Care Program providers no later than May 1, 2013;
7        (10) working in conjunction with Care Coordination
8    Units, the Department of Healthcare and Family Services,
9    the Department of Human Services, Community Care Program
10    providers, and other stakeholders to make improvements to
11    the Medicaid claiming processes and the Medicaid
12    enrollment procedures or requirements as needed,
13    including, but not limited to, specific policy changes or
14    rules to improve the up-front enrollment of participants in
15    the Medicaid program and specific policy changes or rules
16    to insure more prompt submission of bills to the federal
17    government to secure maximum federal matching dollars as
18    promptly as possible; the Department on Aging shall have at
19    least 3 meetings with stakeholders by January 1, 2014 in
20    order to address these improvements;
21        (11) requiring home care service providers to comply
22    with the rounding of hours worked provisions under the
23    federal Fair Labor Standards Act (FLSA) and as set forth in
24    29 CFR 785.48(b) by May 1, 2013;
25        (12) implementing any necessary policy changes or
26    promulgating any rules, no later than January 1, 2014, to

 

 

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1    assist the Department of Healthcare and Family Services in
2    moving as many participants as possible, consistent with
3    federal regulations, into coordinated care plans if a care
4    coordination plan that covers long term care is available
5    in the recipient's area; and
6        (13) maintaining fiscal year 2014 rates at the same
7    level established on January 1, 2013.
8    By January 1, 2009 or as soon after the end of the Cash and
9Counseling Demonstration Project as is practicable, the
10Department may, based on its evaluation of the demonstration
11project, promulgate rules concerning personal assistant
12services, to include, but need not be limited to,
13qualifications, employment screening, rights under fair labor
14standards, training, fiduciary agent, and supervision
15requirements. All applicants shall be subject to the provisions
16of the Health Care Worker Background Check Act.
17    The Department shall develop procedures to enhance
18availability of services on evenings, weekends, and on an
19emergency basis to meet the respite needs of caregivers.
20Procedures shall be developed to permit the utilization of
21services in successive blocks of 24 hours up to the monthly
22maximum established by the Department. Workers providing these
23services shall be appropriately trained.
24    Beginning on the effective date of this amendatory Act of
251991, no person may perform chore/housekeeping and home care
26aide services under a program authorized by this Section unless

 

 

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1that person has been issued a certificate of pre-service to do
2so by his or her employing agency. Information gathered to
3effect such certification shall include (i) the person's name,
4(ii) the date the person was hired by his or her current
5employer, and (iii) the training, including dates and levels.
6Persons engaged in the program authorized by this Section
7before the effective date of this amendatory Act of 1991 shall
8be issued a certificate of all pre- and in-service training
9from his or her employer upon submitting the necessary
10information. The employing agency shall be required to retain
11records of all staff pre- and in-service training, and shall
12provide such records to the Department upon request and upon
13termination of the employer's contract with the Department. In
14addition, the employing agency is responsible for the issuance
15of certifications of in-service training completed to their
16employees.
17    The Department is required to develop a system to ensure
18that persons working as home care aides and personal assistants
19receive increases in their wages when the federal minimum wage
20is increased by requiring vendors to certify that they are
21meeting the federal minimum wage statute for home care aides
22and personal assistants. An employer that cannot ensure that
23the minimum wage increase is being given to home care aides and
24personal assistants shall be denied any increase in
25reimbursement costs.
26    The Community Care Program Advisory Committee is created in

 

 

HB3342 Enrolled- 99 -LRB100 08528 SMS 18653 b

1the Department on Aging. The Director shall appoint individuals
2to serve in the Committee, who shall serve at their own
3expense. Members of the Committee must abide by all applicable
4ethics laws. The Committee shall advise the Department on
5issues related to the Department's program of services to
6prevent unnecessary institutionalization. The Committee shall
7meet on a bi-monthly basis and shall serve to identify and
8advise the Department on present and potential issues affecting
9the service delivery network, the program's clients, and the
10Department and to recommend solution strategies. Persons
11appointed to the Committee shall be appointed on, but not
12limited to, their own and their agency's experience with the
13program, geographic representation, and willingness to serve.
14The Director shall appoint members to the Committee to
15represent provider, advocacy, policy research, and other
16constituencies committed to the delivery of high quality home
17and community-based services to older adults. Representatives
18shall be appointed to ensure representation from community care
19providers including, but not limited to, adult day service
20providers, homemaker providers, case coordination and case
21management units, emergency home response providers, statewide
22trade or labor unions that represent home care aides and direct
23care staff, area agencies on aging, adults over age 60,
24membership organizations representing older adults, and other
25organizational entities, providers of care, or individuals
26with demonstrated interest and expertise in the field of home

 

 

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1and community care as determined by the Director.
2    Nominations may be presented from any agency or State
3association with interest in the program. The Director, or his
4or her designee, shall serve as the permanent co-chair of the
5advisory committee. One other co-chair shall be nominated and
6approved by the members of the committee on an annual basis.
7Committee members' terms of appointment shall be for 4 years
8with one-quarter of the appointees' terms expiring each year. A
9member shall continue to serve until his or her replacement is
10named. The Department shall fill vacancies that have a
11remaining term of over one year, and this replacement shall
12occur through the annual replacement of expiring terms. The
13Director shall designate Department staff to provide technical
14assistance and staff support to the committee. Department
15representation shall not constitute membership of the
16committee. All Committee papers, issues, recommendations,
17reports, and meeting memoranda are advisory only. The Director,
18or his or her designee, shall make a written report, as
19requested by the Committee, regarding issues before the
20Committee.
21    The Department on Aging and the Department of Human
22Services shall cooperate in the development and submission of
23an annual report on programs and services provided under this
24Section. Such joint report shall be filed with the Governor and
25the General Assembly on or before September 30 each year.
26    The requirement for reporting to the General Assembly shall

 

 

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1be satisfied by filing copies of the report with the Speaker,
2the Minority Leader and the Clerk of the House of
3Representatives and the President, the Minority Leader and the
4Secretary of the Senate and the Legislative Research Unit, as
5required by Section 3.1 of the General Assembly Organization
6Act and filing such additional copies with the State Government
7Report Distribution Center for the General Assembly as is
8required under paragraph (t) of Section 7 of the State Library
9Act.
10    Those persons previously found eligible for receiving
11non-institutional services whose services were discontinued
12under the Emergency Budget Act of Fiscal Year 1992, and who do
13not meet the eligibility standards in effect on or after July
141, 1992, shall remain ineligible on and after July 1, 1992.
15Those persons previously not required to cost-share and who
16were required to cost-share effective March 1, 1992, shall
17continue to meet cost-share requirements on and after July 1,
181992. Beginning July 1, 1992, all clients will be required to
19meet eligibility, cost-share, and other requirements and will
20have services discontinued or altered when they fail to meet
21these requirements.
22    For the purposes of this Section, "flexible senior
23services" refers to services that require one-time or periodic
24expenditures including, but not limited to, respite care, home
25modification, assistive technology, housing assistance, and
26transportation.

 

 

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1    The Department shall implement an electronic service
2verification based on global positioning systems or other
3cost-effective technology for the Community Care Program no
4later than January 1, 2014.
5    The Department shall require, as a condition of
6eligibility, enrollment in the medical assistance program
7under Article V of the Illinois Public Aid Code (i) beginning
8August 1, 2013, if the Auditor General has reported that the
9Department has failed to comply with the reporting requirements
10of Section 2-27 of the Illinois State Auditing Act; or (ii)
11beginning June 1, 2014, if the Auditor General has reported
12that the Department has not undertaken the required actions
13listed in the report required by subsection (a) of Section 2-27
14of the Illinois State Auditing Act.
15    The Department shall delay Community Care Program services
16until an applicant is determined eligible for medical
17assistance under Article V of the Illinois Public Aid Code (i)
18beginning August 1, 2013, if the Auditor General has reported
19that the Department has failed to comply with the reporting
20requirements of Section 2-27 of the Illinois State Auditing
21Act; or (ii) beginning June 1, 2014, if the Auditor General has
22reported that the Department has not undertaken the required
23actions listed in the report required by subsection (a) of
24Section 2-27 of the Illinois State Auditing Act.
25    The Department shall implement co-payments for the
26Community Care Program at the federally allowable maximum level

 

 

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1(i) beginning August 1, 2013, if the Auditor General has
2reported that the Department has failed to comply with the
3reporting requirements of Section 2-27 of the Illinois State
4Auditing Act; or (ii) beginning June 1, 2014, if the Auditor
5General has reported that the Department has not undertaken the
6required actions listed in the report required by subsection
7(a) of Section 2-27 of the Illinois State Auditing Act.
8    The Department shall provide a bi-monthly report on the
9progress of the Community Care Program reforms set forth in
10this amendatory Act of the 98th General Assembly to the
11Governor, the Speaker of the House of Representatives, the
12Minority Leader of the House of Representatives, the President
13of the Senate, and the Minority Leader of the Senate.
14    The Department shall conduct a quarterly review of Care
15Coordination Unit performance and adherence to service
16guidelines. The quarterly review shall be reported to the
17Speaker of the House of Representatives, the Minority Leader of
18the House of Representatives, the President of the Senate, and
19the Minority Leader of the Senate. The Department shall collect
20and report longitudinal data on the performance of each care
21coordination unit. Nothing in this paragraph shall be construed
22to require the Department to identify specific care
23coordination units.
24    In regard to community care providers, failure to comply
25with Department on Aging policies shall be cause for
26disciplinary action, including, but not limited to,

 

 

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1disqualification from serving Community Care Program clients.
2Each provider, upon submission of any bill or invoice to the
3Department for payment for services rendered, shall include a
4notarized statement, under penalty of perjury pursuant to
5Section 1-109 of the Code of Civil Procedure, that the provider
6has complied with all Department policies.
7    The Director of the Department on Aging shall make
8information available to the State Board of Elections as may be
9required by an agreement the State Board of Elections has
10entered into with a multi-state voter registration list
11maintenance system.
12    Within 30 days after July 6, 2017 (the effective date of
13Public Act 100-23) this amendatory Act of the 100th General
14Assembly, rates shall be increased to $18.29 per hour, for the
15purpose of increasing, by at least $.72 per hour, the wages
16paid by those vendors to their employees who provide homemaker
17services. The Department shall pay an enhanced rate under the
18Community Care Program to those in-home service provider
19agencies that offer health insurance coverage as a benefit to
20their direct service worker employees consistent with the
21mandates of Public Act 95-713. For State fiscal years year 2018
22and 2019, the enhanced rate shall be $1.77 per hour. The rate
23shall be adjusted using actuarial analysis based on the cost of
24care, but shall not be set below $1.77 per hour. The Department
25shall adopt rules, including emergency rules under subsections
26subsection (y) and (bb) of Section 5-45 of the Illinois

 

 

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1Administrative Procedure Act, to implement the provisions of
2this paragraph.
3    The General Assembly finds it necessary to authorize an
4aggressive Medicaid enrollment initiative designed to maximize
5federal Medicaid funding for the Community Care Program which
6produces significant savings for the State of Illinois. The
7Department on Aging shall establish and implement a Community
8Care Program Medicaid Initiative. Under the Initiative, the
9Department on Aging shall, at a minimum: (i) provide an
10enhanced rate to adequately compensate care coordination units
11to enroll eligible Community Care Program clients into
12Medicaid; (ii) use recommendations from a stakeholder
13committee on how best to implement the Initiative; and (iii)
14establish requirements for State agencies to make enrollment in
15the State's Medical Assistance program easier for seniors.
16    The Community Care Program Medicaid Enrollment Oversight
17Subcommittee is created as a subcommittee of the Older Adult
18Services Advisory Committee established in Section 35 of the
19Older Adult Services Act to make recommendations on how best to
20increase the number of medical assistance recipients who are
21enrolled in the Community Care Program. The Subcommittee shall
22consist of all of the following persons who must be appointed
23within 30 days after the effective date of this amendatory Act
24of the 100th General Assembly:
25        (1) The Director of Aging, or his or her designee, who
26    shall serve as the chairperson of the Subcommittee.

 

 

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1        (2) One representative of the Department of Healthcare
2    and Family Services, appointed by the Director of
3    Healthcare and Family Services.
4        (3) One representative of the Department of Human
5    Services, appointed by the Secretary of Human Services.
6        (4) One individual representing a care coordination
7    unit, appointed by the Director of Aging.
8        (5) One individual from a non-governmental statewide
9    organization that advocates for seniors, appointed by the
10    Director of Aging.
11        (6) One individual representing Area Agencies on
12    Aging, appointed by the Director of Aging.
13        (7) One individual from a statewide association
14    dedicated to Alzheimer's care, support, and research,
15    appointed by the Director of Aging.
16        (8) One individual from an organization that employs
17    persons who provide services under the Community Care
18    Program, appointed by the Director of Aging.
19        (9) One member of a trade or labor union representing
20    persons who provide services under the Community Care
21    Program, appointed by the Director of Aging.
22        (10) One member of the Senate, who shall serve as
23    co-chairperson, appointed by the President of the Senate.
24        (11) One member of the Senate, who shall serve as
25    co-chairperson, appointed by the Minority Leader of the
26    Senate.

 

 

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1        (12) One member of the House of Representatives, who
2    shall serve as co-chairperson, appointed by the Speaker of
3    the House of Representatives.
4        (13) One member of the House of Representatives, who
5    shall serve as co-chairperson, appointed by the Minority
6    Leader of the House of Representatives.
7        (14) One individual appointed by a labor organization
8    representing frontline employees at the Department of
9    Human Services.
10    The Subcommittee shall provide oversight to the Community
11Care Program Medicaid Initiative and shall meet quarterly. At
12each Subcommittee meeting the Department on Aging shall provide
13the following data sets to the Subcommittee: (A) the number of
14Illinois residents, categorized by planning and service area,
15who are receiving services under the Community Care Program and
16are enrolled in the State's Medical Assistance Program; (B) the
17number of Illinois residents, categorized by planning and
18service area, who are receiving services under the Community
19Care Program, but are not enrolled in the State's Medical
20Assistance Program; and (C) the number of Illinois residents,
21categorized by planning and service area, who are receiving
22services under the Community Care Program and are eligible for
23benefits under the State's Medical Assistance Program, but are
24not enrolled in the State's Medical Assistance Program. In
25addition to this data, the Department on Aging shall provide
26the Subcommittee with plans on how the Department on Aging will

 

 

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1reduce the number of Illinois residents who are not enrolled in
2the State's Medical Assistance Program but who are eligible for
3medical assistance benefits. The Department on Aging shall
4enroll in the State's Medical Assistance Program those Illinois
5residents who receive services under the Community Care Program
6and are eligible for medical assistance benefits but are not
7enrolled in the State's Medicaid Assistance Program. The data
8provided to the Subcommittee shall be made available to the
9public via the Department on Aging's website.
10    The Department on Aging, with the involvement of the
11Subcommittee, shall collaborate with the Department of Human
12Services and the Department of Healthcare and Family Services
13on how best to achieve the responsibilities of the Community
14Care Program Medicaid Initiative.
15    The Department on Aging, the Department of Human Services,
16and the Department of Healthcare and Family Services shall
17coordinate and implement a streamlined process for seniors to
18access benefits under the State's Medical Assistance Program.
19    The Subcommittee shall collaborate with the Department of
20Human Services on the adoption of a uniform application
21submission process. The Department of Human Services and any
22other State agency involved with processing the medical
23assistance application of any person enrolled in the Community
24Care Program shall include the appropriate care coordination
25unit in all communications related to the determination or
26status of the application.

 

 

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1    The Community Care Program Medicaid Initiative shall
2provide targeted funding to care coordination units to help
3seniors complete their applications for medical assistance
4benefits. On and after July 1, 2019, care coordination units
5shall receive no less than $200 per completed application.
6    The Community Care Program Medicaid Initiative shall cease
7operation 5 years after the effective date of this amendatory
8Act of the 100th General Assembly, after which the Subcommittee
9shall dissolve.
10(Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17.)
 
11    Section 15-10. The Alcoholism and Other Drug Abuse and
12Dependency Act is amended by adding Section 55-30 as follows:
 
13    (20 ILCS 301/55-30)
14    Sec. 55-30. Rate increase.
15    (a) Within 30 days after July 6, 2017 (the effective date
16of Public Act 100-23) this amendatory Act of the 100th General
17Assembly, the Division of Alcoholism and Substance Abuse shall
18by rule develop the increased rate methodology and annualize
19the increased rate beginning with State fiscal year 2018
20contracts to licensed providers of community based addiction
21treatment, based on the additional amounts appropriated for the
22purpose of providing a rate increase to licensed providers of
23community based addiction treatment. The Department shall
24adopt rules, including emergency rules under subsection (y) of

 

 

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1Section 5-45 of the Illinois Administrative Procedure Act, to
2implement the provisions of this Section.
3    (b) Within 30 days after the effective date of this
4amendatory Act of the 100th General Assembly, the Division of
5Substance Use Prevention and Recovery shall apply an increase
6in rates of 3% above the rate paid on June 30, 2017 to all
7Medicaid and non-Medicaid reimbursable service rates. The
8Department shall adopt rules, including emergency rules under
9subsection (bb) of Section 5-45 of the Illinois Administrative
10Procedure Act, to implement the provisions of this subsection
11(b).
12(Source: P.A. 100-23, eff. 7-6-17.)
 
13    Section 15-15. The Mental Health and Developmental
14Disabilities Administrative Act is amended by adding Section 75
15as follows:
 
16    (20 ILCS 1705/75)
17    Sec. 75. Rate increase. Within 30 days after July 6, 2017
18(the effective date of Public Act 100-23) this amendatory Act
19of the 100th General Assembly, the Division of Mental Health
20shall by rule develop the increased rate methodology and
21annualize the increased rate beginning with State fiscal year
222018 contracts to certified community mental health centers,
23based on the additional amounts appropriated for the purpose of
24providing a rate increase to certified community mental health

 

 

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1centers, with the annualization to be maintained in State
2fiscal year 2019. The Department shall adopt rules, including
3emergency rules under subsections subsection (y) and (bb) of
4Section 5-45 of the Illinois Administrative Procedure Act, to
5implement the provisions of this Section.
6(Source: P.A. 100-23, eff. 7-6-17.)
 
7    Section 15-20. The Rehabilitation of Persons with
8Disabilities Act is amended by changing Section 3 as follows:
 
9    (20 ILCS 2405/3)  (from Ch. 23, par. 3434)
10    Sec. 3. Powers and duties. The Department shall have the
11powers and duties enumerated herein:
12        (a) To co-operate with the federal government in the
13    administration of the provisions of the federal
14    Rehabilitation Act of 1973, as amended, of the Workforce
15    Innovation and Opportunity Act, and of the federal Social
16    Security Act to the extent and in the manner provided in
17    these Acts.
18        (b) To prescribe and supervise such courses of
19    vocational training and provide such other services as may
20    be necessary for the habilitation and rehabilitation of
21    persons with one or more disabilities, including the
22    administrative activities under subsection (e) of this
23    Section, and to co-operate with State and local school
24    authorities and other recognized agencies engaged in

 

 

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1    habilitation, rehabilitation and comprehensive
2    rehabilitation services; and to cooperate with the
3    Department of Children and Family Services regarding the
4    care and education of children with one or more
5    disabilities.
6        (c) (Blank).
7        (d) To report in writing, to the Governor, annually on
8    or before the first day of December, and at such other
9    times and in such manner and upon such subjects as the
10    Governor may require. The annual report shall contain (1) a
11    statement of the existing condition of comprehensive
12    rehabilitation services, habilitation and rehabilitation
13    in the State; (2) a statement of suggestions and
14    recommendations with reference to the development of
15    comprehensive rehabilitation services, habilitation and
16    rehabilitation in the State; and (3) an itemized statement
17    of the amounts of money received from federal, State and
18    other sources, and of the objects and purposes to which the
19    respective items of these several amounts have been
20    devoted.
21        (e) (Blank).
22        (f) To establish a program of services to prevent the
23    unnecessary institutionalization of persons in need of
24    long term care and who meet the criteria for blindness or
25    disability as defined by the Social Security Act, thereby
26    enabling them to remain in their own homes. Such preventive

 

 

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1    services include any or all of the following:
2            (1) personal assistant services;
3            (2) homemaker services;
4            (3) home-delivered meals;
5            (4) adult day care services;
6            (5) respite care;
7            (6) home modification or assistive equipment;
8            (7) home health services;
9            (8) electronic home response;
10            (9) brain injury behavioral/cognitive services;
11            (10) brain injury habilitation;
12            (11) brain injury pre-vocational services; or
13            (12) brain injury supported employment.
14        The Department shall establish eligibility standards
15    for such services taking into consideration the unique
16    economic and social needs of the population for whom they
17    are to be provided. Such eligibility standards may be based
18    on the recipient's ability to pay for services; provided,
19    however, that any portion of a person's income that is
20    equal to or less than the "protected income" level shall
21    not be considered by the Department in determining
22    eligibility. The "protected income" level shall be
23    determined by the Department, shall never be less than the
24    federal poverty standard, and shall be adjusted each year
25    to reflect changes in the Consumer Price Index For All
26    Urban Consumers as determined by the United States

 

 

HB3342 Enrolled- 114 -LRB100 08528 SMS 18653 b

1    Department of Labor. The standards must provide that a
2    person may not have more than $10,000 in assets to be
3    eligible for the services, and the Department may increase
4    or decrease the asset limitation by rule. The Department
5    may not decrease the asset level below $10,000.
6        The services shall be provided, as established by the
7    Department by rule, to eligible persons to prevent
8    unnecessary or premature institutionalization, to the
9    extent that the cost of the services, together with the
10    other personal maintenance expenses of the persons, are
11    reasonably related to the standards established for care in
12    a group facility appropriate to their condition. These
13    non-institutional services, pilot projects or experimental
14    facilities may be provided as part of or in addition to
15    those authorized by federal law or those funded and
16    administered by the Illinois Department on Aging. The
17    Department shall set rates and fees for services in a fair
18    and equitable manner. Services identical to those offered
19    by the Department on Aging shall be paid at the same rate.
20        Except as otherwise provided in this paragraph,
21    personal Personal assistants shall be paid at a rate
22    negotiated between the State and an exclusive
23    representative of personal assistants under a collective
24    bargaining agreement. In no case shall the Department pay
25    personal assistants an hourly wage that is less than the
26    federal minimum wage. Within 30 days after July 6, 2017

 

 

HB3342 Enrolled- 115 -LRB100 08528 SMS 18653 b

1    (the effective date of Public Act 100-23) this amendatory
2    Act of the 100th General Assembly, the hourly wage paid to
3    personal assistants and individual maintenance home health
4    workers shall be increased by $0.48 per hour.
5        Solely for the purposes of coverage under the Illinois
6    Public Labor Relations Act, personal assistants providing
7    services under the Department's Home Services Program
8    shall be considered to be public employees and the State of
9    Illinois shall be considered to be their employer as of
10    July 16, 2003 (the effective date of Public Act 93-204)
11    this amendatory Act of the 93rd General Assembly, but not
12    before. Solely for the purposes of coverage under the
13    Illinois Public Labor Relations Act, home care and home
14    health workers who function as personal assistants and
15    individual maintenance home health workers and who also
16    provide services under the Department's Home Services
17    Program shall be considered to be public employees, no
18    matter whether the State provides such services through
19    direct fee-for-service arrangements, with the assistance
20    of a managed care organization or other intermediary, or
21    otherwise, and the State of Illinois shall be considered to
22    be the employer of those persons as of January 29, 2013
23    (the effective date of Public Act 97-1158), but not before
24    except as otherwise provided under this subsection (f). The
25    State shall engage in collective bargaining with an
26    exclusive representative of home care and home health

 

 

HB3342 Enrolled- 116 -LRB100 08528 SMS 18653 b

1    workers who function as personal assistants and individual
2    maintenance home health workers working under the Home
3    Services Program concerning their terms and conditions of
4    employment that are within the State's control. Nothing in
5    this paragraph shall be understood to limit the right of
6    the persons receiving services defined in this Section to
7    hire and fire home care and home health workers who
8    function as personal assistants and individual maintenance
9    home health workers working under the Home Services Program
10    or to supervise them within the limitations set by the Home
11    Services Program. The State shall not be considered to be
12    the employer of home care and home health workers who
13    function as personal assistants and individual maintenance
14    home health workers working under the Home Services Program
15    for any purposes not specifically provided in Public Act
16    93-204 or Public Act 97-1158, including but not limited to,
17    purposes of vicarious liability in tort and purposes of
18    statutory retirement or health insurance benefits. Home
19    care and home health workers who function as personal
20    assistants and individual maintenance home health workers
21    and who also provide services under the Department's Home
22    Services Program shall not be covered by the State
23    Employees Group Insurance Act of 1971.
24        The Department shall execute, relative to nursing home
25    prescreening, as authorized by Section 4.03 of the Illinois
26    Act on the Aging, written inter-agency agreements with the

 

 

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1    Department on Aging and the Department of Healthcare and
2    Family Services, to effect the intake procedures and
3    eligibility criteria for those persons who may need long
4    term care. On and after July 1, 1996, all nursing home
5    prescreenings for individuals 18 through 59 years of age
6    shall be conducted by the Department, or a designee of the
7    Department.
8        The Department is authorized to establish a system of
9    recipient cost-sharing for services provided under this
10    Section. The cost-sharing shall be based upon the
11    recipient's ability to pay for services, but in no case
12    shall the recipient's share exceed the actual cost of the
13    services provided. Protected income shall not be
14    considered by the Department in its determination of the
15    recipient's ability to pay a share of the cost of services.
16    The level of cost-sharing shall be adjusted each year to
17    reflect changes in the "protected income" level. The
18    Department shall deduct from the recipient's share of the
19    cost of services any money expended by the recipient for
20    disability-related expenses.
21        To the extent permitted under the federal Social
22    Security Act, the Department, or the Department's
23    authorized representative, may recover the amount of
24    moneys expended for services provided to or in behalf of a
25    person under this Section by a claim against the person's
26    estate or against the estate of the person's surviving

 

 

HB3342 Enrolled- 118 -LRB100 08528 SMS 18653 b

1    spouse, but no recovery may be had until after the death of
2    the surviving spouse, if any, and then only at such time
3    when there is no surviving child who is under age 21 or
4    blind or who has a permanent and total disability. This
5    paragraph, however, shall not bar recovery, at the death of
6    the person, of moneys for services provided to the person
7    or in behalf of the person under this Section to which the
8    person was not entitled; provided that such recovery shall
9    not be enforced against any real estate while it is
10    occupied as a homestead by the surviving spouse or other
11    dependent, if no claims by other creditors have been filed
12    against the estate, or, if such claims have been filed,
13    they remain dormant for failure of prosecution or failure
14    of the claimant to compel administration of the estate for
15    the purpose of payment. This paragraph shall not bar
16    recovery from the estate of a spouse, under Sections 1915
17    and 1924 of the Social Security Act and Section 5-4 of the
18    Illinois Public Aid Code, who precedes a person receiving
19    services under this Section in death. All moneys for
20    services paid to or in behalf of the person under this
21    Section shall be claimed for recovery from the deceased
22    spouse's estate. "Homestead", as used in this paragraph,
23    means the dwelling house and contiguous real estate
24    occupied by a surviving spouse or relative, as defined by
25    the rules and regulations of the Department of Healthcare
26    and Family Services, regardless of the value of the

 

 

HB3342 Enrolled- 119 -LRB100 08528 SMS 18653 b

1    property.
2        The Department shall submit an annual report on
3    programs and services provided under this Section. The
4    report shall be filed with the Governor and the General
5    Assembly on or before March 30 each year.
6        The requirement for reporting to the General Assembly
7    shall be satisfied by filing copies of the report with the
8    Speaker, the Minority Leader and the Clerk of the House of
9    Representatives and the President, the Minority Leader and
10    the Secretary of the Senate and the Legislative Research
11    Unit, as required by Section 3.1 of the General Assembly
12    Organization Act, and filing additional copies with the
13    State Government Report Distribution Center for the
14    General Assembly as required under paragraph (t) of Section
15    7 of the State Library Act.
16        (g) To establish such subdivisions of the Department as
17    shall be desirable and assign to the various subdivisions
18    the responsibilities and duties placed upon the Department
19    by law.
20        (h) To cooperate and enter into any necessary
21    agreements with the Department of Employment Security for
22    the provision of job placement and job referral services to
23    clients of the Department, including job service
24    registration of such clients with Illinois Employment
25    Security offices and making job listings maintained by the
26    Department of Employment Security available to such

 

 

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1    clients.
2        (i) To possess all powers reasonable and necessary for
3    the exercise and administration of the powers, duties and
4    responsibilities of the Department which are provided for
5    by law.
6        (j) (Blank).
7        (k) (Blank).
8        (l) To establish, operate, and maintain a Statewide
9    Housing Clearinghouse of information on available,
10    government subsidized housing accessible to persons with
11    disabilities and available privately owned housing
12    accessible to persons with disabilities. The information
13    shall include, but not be limited to, the location, rental
14    requirements, access features and proximity to public
15    transportation of available housing. The Clearinghouse
16    shall consist of at least a computerized database for the
17    storage and retrieval of information and a separate or
18    shared toll free telephone number for use by those seeking
19    information from the Clearinghouse. Department offices and
20    personnel throughout the State shall also assist in the
21    operation of the Statewide Housing Clearinghouse.
22    Cooperation with local, State, and federal housing
23    managers shall be sought and extended in order to
24    frequently and promptly update the Clearinghouse's
25    information.
26        (m) To assure that the names and case records of

 

 

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1    persons who received or are receiving services from the
2    Department, including persons receiving vocational
3    rehabilitation, home services, or other services, and
4    those attending one of the Department's schools or other
5    supervised facility shall be confidential and not be open
6    to the general public. Those case records and reports or
7    the information contained in those records and reports
8    shall be disclosed by the Director only to proper law
9    enforcement officials, individuals authorized by a court,
10    the General Assembly or any committee or commission of the
11    General Assembly, and other persons and for reasons as the
12    Director designates by rule. Disclosure by the Director may
13    be only in accordance with other applicable law.
14(Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17;
15100-477, eff. 9-8-17; revised 9-27-17.)
 
16    Section 15-25. The Older Adult Services Act is amended by
17changing Section 35 as follows:
 
18    (320 ILCS 42/35)
19    Sec. 35. Older Adult Services Advisory Committee.
20    (a) The Older Adult Services Advisory Committee is created
21to advise the directors of Aging, Healthcare and Family
22Services, and Public Health on all matters related to this Act
23and the delivery of services to older adults in general.
24    (b) The Advisory Committee shall be comprised of the

 

 

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1following:
2        (1) The Director of Aging or his or her designee, who
3    shall serve as chair and shall be an ex officio and
4    nonvoting member.
5        (2) The Director of Healthcare and Family Services and
6    the Director of Public Health or their designees, who shall
7    serve as vice-chairs and shall be ex officio and nonvoting
8    members.
9        (3) One representative each of the Governor's Office,
10    the Department of Healthcare and Family Services, the
11    Department of Public Health, the Department of Veterans'
12    Affairs, the Department of Human Services, the Department
13    of Insurance, the Department of Commerce and Economic
14    Opportunity, the Department on Aging, the Department on
15    Aging's State Long Term Care Ombudsman, the Illinois
16    Housing Finance Authority, and the Illinois Housing
17    Development Authority, each of whom shall be selected by
18    his or her respective director and shall be an ex officio
19    and nonvoting member.
20        (4) Thirty members appointed by the Director of Aging
21    in collaboration with the directors of Public Health and
22    Healthcare and Family Services, and selected from the
23    recommendations of statewide associations and
24    organizations, as follows:
25            (A) One member representing the Area Agencies on
26        Aging;

 

 

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1            (B) Four members representing nursing homes or
2        licensed assisted living establishments;
3            (C) One member representing home health agencies;
4            (D) One member representing case management
5        services;
6            (E) One member representing statewide senior
7        center associations;
8            (F) One member representing Community Care Program
9        homemaker services;
10            (G) One member representing Community Care Program
11        adult day services;
12            (H) One member representing nutrition project
13        directors;
14            (I) One member representing hospice programs;
15            (J) One member representing individuals with
16        Alzheimer's disease and related dementias;
17            (K) Two members representing statewide trade or
18        labor unions;
19            (L) One advanced practice registered nurse with
20        experience in gerontological nursing;
21            (M) One physician specializing in gerontology;
22            (N) One member representing regional long-term
23        care ombudsmen;
24            (O) One member representing municipal, township,
25        or county officials;
26            (P) (Blank);

 

 

HB3342 Enrolled- 124 -LRB100 08528 SMS 18653 b

1            (Q) (Blank);
2            (R) One member representing the parish nurse
3        movement;
4            (S) One member representing pharmacists;
5            (T) Two members representing statewide
6        organizations engaging in advocacy or legal
7        representation on behalf of the senior population;
8            (U) Two family caregivers;
9            (V) Two citizen members over the age of 60;
10            (W) One citizen with knowledge in the area of
11        gerontology research or health care law;
12            (X) One representative of health care facilities
13        licensed under the Hospital Licensing Act; and
14            (Y) One representative of primary care service
15        providers.
16    The Director of Aging, in collaboration with the Directors
17of Public Health and Healthcare and Family Services, may
18appoint additional citizen members to the Older Adult Services
19Advisory Committee. Each such additional member must be either
20an individual age 60 or older or an uncompensated caregiver for
21a family member or friend who is age 60 or older.
22    (c) Voting members of the Advisory Committee shall serve
23for a term of 3 years or until a replacement is named. All
24members shall be appointed no later than January 1, 2005. Of
25the initial appointees, as determined by lot, 10 members shall
26serve a term of one year; 10 shall serve for a term of 2 years;

 

 

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1and 12 shall serve for a term of 3 years. Any member appointed
2to fill a vacancy occurring prior to the expiration of the term
3for which his or her predecessor was appointed shall be
4appointed for the remainder of that term. The Advisory
5Committee shall meet at least quarterly and may meet more
6frequently at the call of the Chair. A simple majority of those
7appointed shall constitute a quorum. The affirmative vote of a
8majority of those present and voting shall be necessary for
9Advisory Committee action. Members of the Advisory Committee
10shall receive no compensation for their services.
11    (d) The Advisory Committee shall have an Executive
12Committee comprised of the Chair, the Vice Chairs, and up to 15
13members of the Advisory Committee appointed by the Chair who
14have demonstrated expertise in developing, implementing, or
15coordinating the system restructuring initiatives defined in
16Section 25. The Executive Committee shall have responsibility
17to oversee and structure the operations of the Advisory
18Committee and to create and appoint necessary subcommittees and
19subcommittee members. The Advisory Committee's Community Care
20Program Medicaid Enrollment Oversight Subcommittee shall have
21the membership and powers and duties set forth in Section 4.02
22of the Illinois Act on the Aging.
23    (e) The Advisory Committee shall study and make
24recommendations related to the implementation of this Act,
25including but not limited to system restructuring initiatives
26as defined in Section 25 or otherwise related to this Act.

 

 

HB3342 Enrolled- 126 -LRB100 08528 SMS 18653 b

1(Source: P.A. 100-513, eff. 1-1-18.)
 
2
ARTICLE 20. TAX COMPLIANCE AND ADMINISTRATION FUND

 
3    Section 20-5. The State Finance Act is amended by changing
4Section 6z-20 as follows:
 
5    (30 ILCS 105/6z-20)  (from Ch. 127, par. 142z-20)
6    Sec. 6z-20. County and Mass Transit District Fund. Of the
7money received from the 6.25% general rate (and, beginning July
81, 2000 and through December 31, 2000, the 1.25% rate on motor
9fuel and gasohol, and beginning on August 6, 2010 through
10August 15, 2010, the 1.25% rate on sales tax holiday items) on
11sales subject to taxation under the Retailers' Occupation Tax
12Act and Service Occupation Tax Act and paid into the County and
13Mass Transit District Fund, distribution to the Regional
14Transportation Authority tax fund, created pursuant to Section
154.03 of the Regional Transportation Authority Act, for deposit
16therein shall be made based upon the retail sales occurring in
17a county having more than 3,000,000 inhabitants. The remainder
18shall be distributed to each county having 3,000,000 or fewer
19inhabitants based upon the retail sales occurring in each such
20county.
21    For the purpose of determining allocation to the local
22government unit, a retail sale by a producer of coal or other
23mineral mined in Illinois is a sale at retail at the place

 

 

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1where the coal or other mineral mined in Illinois is extracted
2from the earth. This paragraph does not apply to coal or other
3mineral when it is delivered or shipped by the seller to the
4purchaser at a point outside Illinois so that the sale is
5exempt under the United States Constitution as a sale in
6interstate or foreign commerce.
7    Of the money received from the 6.25% general use tax rate
8on tangible personal property which is purchased outside
9Illinois at retail from a retailer and which is titled or
10registered by any agency of this State's government and paid
11into the County and Mass Transit District Fund, the amount for
12which Illinois addresses for titling or registration purposes
13are given as being in each county having more than 3,000,000
14inhabitants shall be distributed into the Regional
15Transportation Authority tax fund, created pursuant to Section
164.03 of the Regional Transportation Authority Act. The
17remainder of the money paid from such sales shall be
18distributed to each county based on sales for which Illinois
19addresses for titling or registration purposes are given as
20being located in the county. Any money paid into the Regional
21Transportation Authority Occupation and Use Tax Replacement
22Fund from the County and Mass Transit District Fund prior to
23January 14, 1991, which has not been paid to the Authority
24prior to that date, shall be transferred to the Regional
25Transportation Authority tax fund.
26    Whenever the Department determines that a refund of money

 

 

HB3342 Enrolled- 128 -LRB100 08528 SMS 18653 b

1paid into the County and Mass Transit District Fund should be
2made to a claimant instead of issuing a credit memorandum, the
3Department shall notify the State Comptroller, who shall cause
4the order to be drawn for the amount specified, and to the
5person named, in such notification from the Department. Such
6refund shall be paid by the State Treasurer out of the County
7and Mass Transit District Fund.
8    As soon as possible after the first day of each month,
9beginning January 1, 2011, upon certification of the Department
10of Revenue, the Comptroller shall order transferred, and the
11Treasurer shall transfer, to the STAR Bonds Revenue Fund the
12local sales tax increment, as defined in the Innovation
13Development and Economy Act, collected during the second
14preceding calendar month for sales within a STAR bond district
15and deposited into the County and Mass Transit District Fund,
16less 3% of that amount, which shall be transferred into the Tax
17Compliance and Administration Fund and shall be used by the
18Department, subject to appropriation, to cover the costs of the
19Department in administering the Innovation Development and
20Economy Act.
21    After the monthly transfer to the STAR Bonds Revenue Fund,
22on or before the 25th day of each calendar month, the
23Department shall prepare and certify to the Comptroller the
24disbursement of stated sums of money to the Regional
25Transportation Authority and to named counties, the counties to
26be those entitled to distribution, as hereinabove provided, of

 

 

HB3342 Enrolled- 129 -LRB100 08528 SMS 18653 b

1taxes or penalties paid to the Department during the second
2preceding calendar month. The amount to be paid to the Regional
3Transportation Authority and each county having 3,000,000 or
4fewer inhabitants shall be the amount (not including credit
5memoranda) collected during the second preceding calendar
6month by the Department and paid into the County and Mass
7Transit District Fund, plus an amount the Department determines
8is necessary to offset any amounts which were erroneously paid
9to a different taxing body, and not including an amount equal
10to the amount of refunds made during the second preceding
11calendar month by the Department, and not including any amount
12which the Department determines is necessary to offset any
13amounts which were payable to a different taxing body but were
14erroneously paid to the Regional Transportation Authority or
15county, and not including any amounts that are transferred to
16the STAR Bonds Revenue Fund, less 1.5% 2% of the amount to be
17paid to the Regional Transportation Authority, which shall be
18transferred into the Tax Compliance and Administration Fund.
19The Department, at the time of each monthly disbursement to the
20Regional Transportation Authority, shall prepare and certify
21to the State Comptroller the amount to be transferred into the
22Tax Compliance and Administration Fund under this Section.
23Within 10 days after receipt, by the Comptroller, of the
24disbursement certification to the Regional Transportation
25Authority, counties, and the Tax Compliance and Administration
26Fund provided for in this Section to be given to the

 

 

HB3342 Enrolled- 130 -LRB100 08528 SMS 18653 b

1Comptroller by the Department, the Comptroller shall cause the
2orders to be drawn for the respective amounts in accordance
3with the directions contained in such certification.
4    When certifying the amount of a monthly disbursement to the
5Regional Transportation Authority or to a county under this
6Section, the Department shall increase or decrease that amount
7by an amount necessary to offset any misallocation of previous
8disbursements. The offset amount shall be the amount
9erroneously disbursed within the 6 months preceding the time a
10misallocation is discovered.
11    The provisions directing the distributions from the
12special fund in the State Treasury provided for in this Section
13and from the Regional Transportation Authority tax fund created
14by Section 4.03 of the Regional Transportation Authority Act
15shall constitute an irrevocable and continuing appropriation
16of all amounts as provided herein. The State Treasurer and
17State Comptroller are hereby authorized to make distributions
18as provided in this Section.
19    In construing any development, redevelopment, annexation,
20preannexation or other lawful agreement in effect prior to
21September 1, 1990, which describes or refers to receipts from a
22county or municipal retailers' occupation tax, use tax or
23service occupation tax which now cannot be imposed, such
24description or reference shall be deemed to include the
25replacement revenue for such abolished taxes, distributed from
26the County and Mass Transit District Fund or Local Government

 

 

HB3342 Enrolled- 131 -LRB100 08528 SMS 18653 b

1Distributive Fund, as the case may be.
2(Source: P.A. 100-23, eff. 7-6-17.)
 
3    Section 20-10. The Counties Code is amended by changing
4Sections 5-1006, 5-1006.5, and 5-1007 as follows:
 
5    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)
6    Sec. 5-1006. Home Rule County Retailers' Occupation Tax
7Law. Any county that is a home rule unit may impose a tax upon
8all persons engaged in the business of selling tangible
9personal property, other than an item of tangible personal
10property titled or registered with an agency of this State's
11government, at retail in the county on the gross receipts from
12such sales made in the course of their business. If imposed,
13this tax shall only be imposed in 1/4% increments. On and after
14September 1, 1991, this additional tax may not be imposed on
15the sales of food for human consumption which is to be consumed
16off the premises where it is sold (other than alcoholic
17beverages, soft drinks and food which has been prepared for
18immediate consumption) and prescription and nonprescription
19medicines, drugs, medical appliances and insulin, urine
20testing materials, syringes and needles used by diabetics. The
21tax imposed by a home rule county pursuant to this Section and
22all civil penalties that may be assessed as an incident thereof
23shall be collected and enforced by the State Department of
24Revenue. The certificate of registration that is issued by the

 

 

HB3342 Enrolled- 132 -LRB100 08528 SMS 18653 b

1Department to a retailer under the Retailers' Occupation Tax
2Act shall permit the retailer to engage in a business that is
3taxable under any ordinance or resolution enacted pursuant to
4this Section without registering separately with the
5Department under such ordinance or resolution or under this
6Section. The Department shall have full power to administer and
7enforce this Section; to collect all taxes and penalties due
8hereunder; to dispose of taxes and penalties so collected in
9the manner hereinafter provided; and to determine all rights to
10credit memoranda arising on account of the erroneous payment of
11tax or penalty hereunder. In the administration of, and
12compliance with, this Section, the Department and persons who
13are subject to this Section shall have the same rights,
14remedies, privileges, immunities, powers and duties, and be
15subject to the same conditions, restrictions, limitations,
16penalties and definitions of terms, and employ the same modes
17of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
181e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all
19provisions therein other than the State rate of tax), 4, 5, 5a,
205b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
217, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
22and Section 3-7 of the Uniform Penalty and Interest Act, as
23fully as if those provisions were set forth herein.
24    No tax may be imposed by a home rule county pursuant to
25this Section unless the county also imposes a tax at the same
26rate pursuant to Section 5-1007.

 

 

HB3342 Enrolled- 133 -LRB100 08528 SMS 18653 b

1    Persons subject to any tax imposed pursuant to the
2authority granted in this Section may reimburse themselves for
3their seller's tax liability hereunder by separately stating
4such tax as an additional charge, which charge may be stated in
5combination, in a single amount, with State tax which sellers
6are required to collect under the Use Tax Act, pursuant to such
7bracket schedules as the Department may prescribe.
8    Whenever the Department determines that a refund should be
9made under this Section to a claimant instead of issuing a
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause the order to be drawn for the
12amount specified and to the person named in the notification
13from the Department. The refund shall be paid by the State
14Treasurer out of the home rule county retailers' occupation tax
15fund.
16    The Department shall forthwith pay over to the State
17Treasurer, ex officio, as trustee, all taxes and penalties
18collected hereunder.
19    As soon as possible after the first day of each month,
20beginning January 1, 2011, upon certification of the Department
21of Revenue, the Comptroller shall order transferred, and the
22Treasurer shall transfer, to the STAR Bonds Revenue Fund the
23local sales tax increment, as defined in the Innovation
24Development and Economy Act, collected under this Section
25during the second preceding calendar month for sales within a
26STAR bond district.

 

 

HB3342 Enrolled- 134 -LRB100 08528 SMS 18653 b

1    After the monthly transfer to the STAR Bonds Revenue Fund,
2on or before the 25th day of each calendar month, the
3Department shall prepare and certify to the Comptroller the
4disbursement of stated sums of money to named counties, the
5counties to be those from which retailers have paid taxes or
6penalties hereunder to the Department during the second
7preceding calendar month. The amount to be paid to each county
8shall be the amount (not including credit memoranda) collected
9hereunder during the second preceding calendar month by the
10Department plus an amount the Department determines is
11necessary to offset any amounts that were erroneously paid to a
12different taxing body, and not including an amount equal to the
13amount of refunds made during the second preceding calendar
14month by the Department on behalf of such county, and not
15including any amount which the Department determines is
16necessary to offset any amounts which were payable to a
17different taxing body but were erroneously paid to the county,
18and not including any amounts that are transferred to the STAR
19Bonds Revenue Fund, less 1.5% 2% of the remainder, which the
20Department shall transfer into the Tax Compliance and
21Administration Fund. The Department, at the time of each
22monthly disbursement to the counties, shall prepare and certify
23to the State Comptroller the amount to be transferred into the
24Tax Compliance and Administration Fund under this Section.
25Within 10 days after receipt, by the Comptroller, of the
26disbursement certification to the counties and the Tax

 

 

HB3342 Enrolled- 135 -LRB100 08528 SMS 18653 b

1Compliance and Administration Fund provided for in this Section
2to be given to the Comptroller by the Department, the
3Comptroller shall cause the orders to be drawn for the
4respective amounts in accordance with the directions contained
5in the certification.
6    In addition to the disbursement required by the preceding
7paragraph, an allocation shall be made in March of each year to
8each county that received more than $500,000 in disbursements
9under the preceding paragraph in the preceding calendar year.
10The allocation shall be in an amount equal to the average
11monthly distribution made to each such county under the
12preceding paragraph during the preceding calendar year
13(excluding the 2 months of highest receipts). The distribution
14made in March of each year subsequent to the year in which an
15allocation was made pursuant to this paragraph and the
16preceding paragraph shall be reduced by the amount allocated
17and disbursed under this paragraph in the preceding calendar
18year. The Department shall prepare and certify to the
19Comptroller for disbursement the allocations made in
20accordance with this paragraph.
21    For the purpose of determining the local governmental unit
22whose tax is applicable, a retail sale by a producer of coal or
23other mineral mined in Illinois is a sale at retail at the
24place where the coal or other mineral mined in Illinois is
25extracted from the earth. This paragraph does not apply to coal
26or other mineral when it is delivered or shipped by the seller

 

 

HB3342 Enrolled- 136 -LRB100 08528 SMS 18653 b

1to the purchaser at a point outside Illinois so that the sale
2is exempt under the United States Constitution as a sale in
3interstate or foreign commerce.
4    Nothing in this Section shall be construed to authorize a
5county to impose a tax upon the privilege of engaging in any
6business which under the Constitution of the United States may
7not be made the subject of taxation by this State.
8    An ordinance or resolution imposing or discontinuing a tax
9hereunder or effecting a change in the rate thereof shall be
10adopted and a certified copy thereof filed with the Department
11on or before the first day of June, whereupon the Department
12shall proceed to administer and enforce this Section as of the
13first day of September next following such adoption and filing.
14Beginning January 1, 1992, an ordinance or resolution imposing
15or discontinuing the tax hereunder or effecting a change in the
16rate thereof shall be adopted and a certified copy thereof
17filed with the Department on or before the first day of July,
18whereupon the Department shall proceed to administer and
19enforce this Section as of the first day of October next
20following such adoption and filing. Beginning January 1, 1993,
21an ordinance or resolution imposing or discontinuing the tax
22hereunder or effecting a change in the rate thereof shall be
23adopted and a certified copy thereof filed with the Department
24on or before the first day of October, whereupon the Department
25shall proceed to administer and enforce this Section as of the
26first day of January next following such adoption and filing.

 

 

HB3342 Enrolled- 137 -LRB100 08528 SMS 18653 b

1Beginning April 1, 1998, an ordinance or resolution imposing or
2discontinuing the tax hereunder or effecting a change in the
3rate thereof shall either (i) be adopted and a certified copy
4thereof filed with the Department on or before the first day of
5April, whereupon the Department shall proceed to administer and
6enforce this Section as of the first day of July next following
7the adoption and filing; or (ii) be adopted and a certified
8copy thereof filed with the Department on or before the first
9day of October, whereupon the Department shall proceed to
10administer and enforce this Section as of the first day of
11January next following the adoption and filing.
12    When certifying the amount of a monthly disbursement to a
13county under this Section, the Department shall increase or
14decrease such amount by an amount necessary to offset any
15misallocation of previous disbursements. The offset amount
16shall be the amount erroneously disbursed within the previous 6
17months from the time a misallocation is discovered.
18    This Section shall be known and may be cited as the Home
19Rule County Retailers' Occupation Tax Law.
20(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
 
21    (55 ILCS 5/5-1006.5)
22    Sec. 5-1006.5. Special County Retailers' Occupation Tax
23For Public Safety, Public Facilities, or Transportation.
24    (a) The county board of any county may impose a tax upon
25all persons engaged in the business of selling tangible

 

 

HB3342 Enrolled- 138 -LRB100 08528 SMS 18653 b

1personal property, other than personal property titled or
2registered with an agency of this State's government, at retail
3in the county on the gross receipts from the sales made in the
4course of business to provide revenue to be used exclusively
5for public safety, public facility, or transportation purposes
6in that county, if a proposition for the tax has been submitted
7to the electors of that county and approved by a majority of
8those voting on the question. If imposed, this tax shall be
9imposed only in one-quarter percent increments. By resolution,
10the county board may order the proposition to be submitted at
11any election. If the tax is imposed for transportation purposes
12for expenditures for public highways or as authorized under the
13Illinois Highway Code, the county board must publish notice of
14the existence of its long-range highway transportation plan as
15required or described in Section 5-301 of the Illinois Highway
16Code and must make the plan publicly available prior to
17approval of the ordinance or resolution imposing the tax. If
18the tax is imposed for transportation purposes for expenditures
19for passenger rail transportation, the county board must
20publish notice of the existence of its long-range passenger
21rail transportation plan and must make the plan publicly
22available prior to approval of the ordinance or resolution
23imposing the tax.
24    If a tax is imposed for public facilities purposes, then
25the name of the project may be included in the proposition at
26the discretion of the county board as determined in the

 

 

HB3342 Enrolled- 139 -LRB100 08528 SMS 18653 b

1enabling resolution. For example, the "XXX Nursing Home" or the
2"YYY Museum".
3    The county clerk shall certify the question to the proper
4election authority, who shall submit the proposition at an
5election in accordance with the general election law.
6        (1) The proposition for public safety purposes shall be
7    in substantially the following form:
8        "To pay for public safety purposes, shall (name of
9    county) be authorized to impose an increase on its share of
10    local sales taxes by (insert rate)?"
11        As additional information on the ballot below the
12    question shall appear the following:
13        "This would mean that a consumer would pay an
14    additional (insert amount) in sales tax for every $100 of
15    tangible personal property bought at retail."
16        The county board may also opt to establish a sunset
17    provision at which time the additional sales tax would
18    cease being collected, if not terminated earlier by a vote
19    of the county board. If the county board votes to include a
20    sunset provision, the proposition for public safety
21    purposes shall be in substantially the following form:
22        "To pay for public safety purposes, shall (name of
23    county) be authorized to impose an increase on its share of
24    local sales taxes by (insert rate) for a period not to
25    exceed (insert number of years)?"
26        As additional information on the ballot below the

 

 

HB3342 Enrolled- 140 -LRB100 08528 SMS 18653 b

1    question shall appear the following:
2        "This would mean that a consumer would pay an
3    additional (insert amount) in sales tax for every $100 of
4    tangible personal property bought at retail. If imposed,
5    the additional tax would cease being collected at the end
6    of (insert number of years), if not terminated earlier by a
7    vote of the county board."
8        For the purposes of the paragraph, "public safety
9    purposes" means crime prevention, detention, fire
10    fighting, police, medical, ambulance, or other emergency
11    services.
12        Votes shall be recorded as "Yes" or "No".
13        Beginning on the January 1 or July 1, whichever is
14    first, that occurs not less than 30 days after May 31, 2015
15    (the effective date of Public Act 99-4), Adams County may
16    impose a public safety retailers' occupation tax and
17    service occupation tax at the rate of 0.25%, as provided in
18    the referendum approved by the voters on April 7, 2015,
19    notwithstanding the omission of the additional information
20    that is otherwise required to be printed on the ballot
21    below the question pursuant to this item (1).
22        (2) The proposition for transportation purposes shall
23    be in substantially the following form:
24        "To pay for improvements to roads and other
25    transportation purposes, shall (name of county) be
26    authorized to impose an increase on its share of local

 

 

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1    sales taxes by (insert rate)?"
2        As additional information on the ballot below the
3    question shall appear the following:
4        "This would mean that a consumer would pay an
5    additional (insert amount) in sales tax for every $100 of
6    tangible personal property bought at retail."
7        The county board may also opt to establish a sunset
8    provision at which time the additional sales tax would
9    cease being collected, if not terminated earlier by a vote
10    of the county board. If the county board votes to include a
11    sunset provision, the proposition for transportation
12    purposes shall be in substantially the following form:
13        "To pay for road improvements and other transportation
14    purposes, shall (name of county) be authorized to impose an
15    increase on its share of local sales taxes by (insert rate)
16    for a period not to exceed (insert number of years)?"
17        As additional information on the ballot below the
18    question shall appear the following:
19        "This would mean that a consumer would pay an
20    additional (insert amount) in sales tax for every $100 of
21    tangible personal property bought at retail. If imposed,
22    the additional tax would cease being collected at the end
23    of (insert number of years), if not terminated earlier by a
24    vote of the county board."
25        For the purposes of this paragraph, transportation
26    purposes means construction, maintenance, operation, and

 

 

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1    improvement of public highways, any other purpose for which
2    a county may expend funds under the Illinois Highway Code,
3    and passenger rail transportation.
4        The votes shall be recorded as "Yes" or "No".
5        (3) The proposition for public facilities purposes
6    shall be in substantially the following form:
7        "To pay for public facilities purposes, shall (name of
8    county) be authorized to impose an increase on its share of
9    local sales taxes by (insert rate)?"
10        As additional information on the ballot below the
11    question shall appear the following:
12        "This would mean that a consumer would pay an
13    additional (insert amount) in sales tax for every $100 of
14    tangible personal property bought at retail."
15        The county board may also opt to establish a sunset
16    provision at which time the additional sales tax would
17    cease being collected, if not terminated earlier by a vote
18    of the county board. If the county board votes to include a
19    sunset provision, the proposition for public facilities
20    purposes shall be in substantially the following form:
21        "To pay for public facilities purposes, shall (name of
22    county) be authorized to impose an increase on its share of
23    local sales taxes by (insert rate) for a period not to
24    exceed (insert number of years)?"
25        As additional information on the ballot below the
26    question shall appear the following:

 

 

HB3342 Enrolled- 143 -LRB100 08528 SMS 18653 b

1        "This would mean that a consumer would pay an
2    additional (insert amount) in sales tax for every $100 of
3    tangible personal property bought at retail. If imposed,
4    the additional tax would cease being collected at the end
5    of (insert number of years), if not terminated earlier by a
6    vote of the county board."
7        For purposes of this Section, "public facilities
8    purposes" means the acquisition, development,
9    construction, reconstruction, rehabilitation, improvement,
10    financing, architectural planning, and installation of
11    capital facilities consisting of buildings, structures,
12    and durable equipment and for the acquisition and
13    improvement of real property and interest in real property
14    required, or expected to be required, in connection with
15    the public facilities, for use by the county for the
16    furnishing of governmental services to its citizens,
17    including but not limited to museums and nursing homes.
18        The votes shall be recorded as "Yes" or "No".
19    If a majority of the electors voting on the proposition
20vote in favor of it, the county may impose the tax. A county
21may not submit more than one proposition authorized by this
22Section to the electors at any one time.
23    This additional tax may not be imposed on the sales of food
24for human consumption that is to be consumed off the premises
25where it is sold (other than alcoholic beverages, soft drinks,
26and food which has been prepared for immediate consumption) and

 

 

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1prescription and non-prescription medicines, drugs, medical
2appliances and insulin, urine testing materials, syringes, and
3needles used by diabetics. The tax imposed by a county under
4this Section and all civil penalties that may be assessed as an
5incident of the tax shall be collected and enforced by the
6Illinois Department of Revenue and deposited into a special
7fund created for that purpose. The certificate of registration
8that is issued by the Department to a retailer under the
9Retailers' Occupation Tax Act shall permit the retailer to
10engage in a business that is taxable without registering
11separately with the Department under an ordinance or resolution
12under this Section. The Department has full power to administer
13and enforce this Section, to collect all taxes and penalties
14due under this Section, to dispose of taxes and penalties so
15collected in the manner provided in this Section, and to
16determine all rights to credit memoranda arising on account of
17the erroneous payment of a tax or penalty under this Section.
18In the administration of and compliance with this Section, the
19Department and persons who are subject to this Section shall
20(i) have the same rights, remedies, privileges, immunities,
21powers, and duties, (ii) be subject to the same conditions,
22restrictions, limitations, penalties, and definitions of
23terms, and (iii) employ the same modes of procedure as are
24prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
251n, 2 through 2-70 (in respect to all provisions contained in
26those Sections other than the State rate of tax), 2a, 2b, 2c, 3

 

 

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1(except provisions relating to transaction returns and quarter
2monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
35j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13
4of the Retailers' Occupation Tax Act and Section 3-7 of the
5Uniform Penalty and Interest Act as if those provisions were
6set forth in this Section.
7    Persons subject to any tax imposed under the authority
8granted in this Section may reimburse themselves for their
9sellers' tax liability by separately stating the tax as an
10additional charge, which charge may be stated in combination,
11in a single amount, with State tax which sellers are required
12to collect under the Use Tax Act, pursuant to such bracketed
13schedules as the Department may prescribe.
14    Whenever the Department determines that a refund should be
15made under this Section to a claimant instead of issuing a
16credit memorandum, the Department shall notify the State
17Comptroller, who shall cause the order to be drawn for the
18amount specified and to the person named in the notification
19from the Department. The refund shall be paid by the State
20Treasurer out of the County Public Safety or Transportation
21Retailers' Occupation Tax Fund.
22    (b) If a tax has been imposed under subsection (a), a
23service occupation tax shall also be imposed at the same rate
24upon all persons engaged, in the county, in the business of
25making sales of service, who, as an incident to making those
26sales of service, transfer tangible personal property within

 

 

HB3342 Enrolled- 146 -LRB100 08528 SMS 18653 b

1the county as an incident to a sale of service. This tax may
2not be imposed on sales of food for human consumption that is
3to be consumed off the premises where it is sold (other than
4alcoholic beverages, soft drinks, and food prepared for
5immediate consumption) and prescription and non-prescription
6medicines, drugs, medical appliances and insulin, urine
7testing materials, syringes, and needles used by diabetics. The
8tax imposed under this subsection and all civil penalties that
9may be assessed as an incident thereof shall be collected and
10enforced by the Department of Revenue. The Department has full
11power to administer and enforce this subsection; to collect all
12taxes and penalties due hereunder; to dispose of taxes and
13penalties so collected in the manner hereinafter provided; and
14to determine all rights to credit memoranda arising on account
15of the erroneous payment of tax or penalty hereunder. In the
16administration of, and compliance with this subsection, the
17Department and persons who are subject to this paragraph shall
18(i) have the same rights, remedies, privileges, immunities,
19powers, and duties, (ii) be subject to the same conditions,
20restrictions, limitations, penalties, exclusions, exemptions,
21and definitions of terms, and (iii) employ the same modes of
22procedure as are prescribed in Sections 2 (except that the
23reference to State in the definition of supplier maintaining a
24place of business in this State shall mean the county), 2a, 2b,
252c, 3 through 3-50 (in respect to all provisions therein other
26than the State rate of tax), 4 (except that the reference to

 

 

HB3342 Enrolled- 147 -LRB100 08528 SMS 18653 b

1the State shall be to the county), 5, 7, 8 (except that the
2jurisdiction to which the tax shall be a debt to the extent
3indicated in that Section 8 shall be the county), 9 (except as
4to the disposition of taxes and penalties collected), 10, 11,
512 (except the reference therein to Section 2b of the
6Retailers' Occupation Tax Act), 13 (except that any reference
7to the State shall mean the county), Section 15, 16, 17, 18, 19
8and 20 of the Service Occupation Tax Act and Section 3-7 of the
9Uniform Penalty and Interest Act, as fully as if those
10provisions were set forth herein.
11    Persons subject to any tax imposed under the authority
12granted in this subsection may reimburse themselves for their
13serviceman's tax liability by separately stating the tax as an
14additional charge, which charge may be stated in combination,
15in a single amount, with State tax that servicemen are
16authorized to collect under the Service Use Tax Act, in
17accordance with such bracket schedules as the Department may
18prescribe.
19    Whenever the Department determines that a refund should be
20made under this subsection to a claimant instead of issuing a
21credit memorandum, the Department shall notify the State
22Comptroller, who shall cause the warrant to be drawn for the
23amount specified, and to the person named, in the notification
24from the Department. The refund shall be paid by the State
25Treasurer out of the County Public Safety or Transportation
26Retailers' Occupation Fund.

 

 

HB3342 Enrolled- 148 -LRB100 08528 SMS 18653 b

1    Nothing in this subsection shall be construed to authorize
2the county to impose a tax upon the privilege of engaging in
3any business which under the Constitution of the United States
4may not be made the subject of taxation by the State.
5    (c) The Department shall immediately pay over to the State
6Treasurer, ex officio, as trustee, all taxes and penalties
7collected under this Section to be deposited into the County
8Public Safety or Transportation Retailers' Occupation Tax
9Fund, which shall be an unappropriated trust fund held outside
10of the State treasury.
11    As soon as possible after the first day of each month,
12beginning January 1, 2011, upon certification of the Department
13of Revenue, the Comptroller shall order transferred, and the
14Treasurer shall transfer, to the STAR Bonds Revenue Fund the
15local sales tax increment, as defined in the Innovation
16Development and Economy Act, collected under this Section
17during the second preceding calendar month for sales within a
18STAR bond district.
19    After the monthly transfer to the STAR Bonds Revenue Fund,
20on or before the 25th day of each calendar month, the
21Department shall prepare and certify to the Comptroller the
22disbursement of stated sums of money to the counties from which
23retailers have paid taxes or penalties to the Department during
24the second preceding calendar month. The amount to be paid to
25each county, and deposited by the county into its special fund
26created for the purposes of this Section, shall be the amount

 

 

HB3342 Enrolled- 149 -LRB100 08528 SMS 18653 b

1(not including credit memoranda) collected under this Section
2during the second preceding calendar month by the Department
3plus an amount the Department determines is necessary to offset
4any amounts that were erroneously paid to a different taxing
5body, and not including (i) an amount equal to the amount of
6refunds made during the second preceding calendar month by the
7Department on behalf of the county, (ii) any amount that the
8Department determines is necessary to offset any amounts that
9were payable to a different taxing body but were erroneously
10paid to the county, (iii) any amounts that are transferred to
11the STAR Bonds Revenue Fund, and (iv) 1.5% 2% of the remainder,
12which shall be transferred into the Tax Compliance and
13Administration Fund. The Department, at the time of each
14monthly disbursement to the counties, shall prepare and certify
15to the State Comptroller the amount to be transferred into the
16Tax Compliance and Administration Fund under this subsection.
17Within 10 days after receipt by the Comptroller of the
18disbursement certification to the counties and the Tax
19Compliance and Administration Fund provided for in this Section
20to be given to the Comptroller by the Department, the
21Comptroller shall cause the orders to be drawn for the
22respective amounts in accordance with directions contained in
23the certification.
24    In addition to the disbursement required by the preceding
25paragraph, an allocation shall be made in March of each year to
26each county that received more than $500,000 in disbursements

 

 

HB3342 Enrolled- 150 -LRB100 08528 SMS 18653 b

1under the preceding paragraph in the preceding calendar year.
2The allocation shall be in an amount equal to the average
3monthly distribution made to each such county under the
4preceding paragraph during the preceding calendar year
5(excluding the 2 months of highest receipts). The distribution
6made in March of each year subsequent to the year in which an
7allocation was made pursuant to this paragraph and the
8preceding paragraph shall be reduced by the amount allocated
9and disbursed under this paragraph in the preceding calendar
10year. The Department shall prepare and certify to the
11Comptroller for disbursement the allocations made in
12accordance with this paragraph.
13    A county may direct, by ordinance, that all or a portion of
14the taxes and penalties collected under the Special County
15Retailers' Occupation Tax For Public Safety or Transportation
16be deposited into the Transportation Development Partnership
17Trust Fund.
18    (d) For the purpose of determining the local governmental
19unit whose tax is applicable, a retail sale by a producer of
20coal or another mineral mined in Illinois is a sale at retail
21at the place where the coal or other mineral mined in Illinois
22is extracted from the earth. This paragraph does not apply to
23coal or another mineral when it is delivered or shipped by the
24seller to the purchaser at a point outside Illinois so that the
25sale is exempt under the United States Constitution as a sale
26in interstate or foreign commerce.

 

 

HB3342 Enrolled- 151 -LRB100 08528 SMS 18653 b

1    (e) Nothing in this Section shall be construed to authorize
2a county to impose a tax upon the privilege of engaging in any
3business that under the Constitution of the United States may
4not be made the subject of taxation by this State.
5    (e-5) If a county imposes a tax under this Section, the
6county board may, by ordinance, discontinue or lower the rate
7of the tax. If the county board lowers the tax rate or
8discontinues the tax, a referendum must be held in accordance
9with subsection (a) of this Section in order to increase the
10rate of the tax or to reimpose the discontinued tax.
11    (f) Beginning April 1, 1998 and through December 31, 2013,
12the results of any election authorizing a proposition to impose
13a tax under this Section or effecting a change in the rate of
14tax, or any ordinance lowering the rate or discontinuing the
15tax, shall be certified by the county clerk and filed with the
16Illinois Department of Revenue either (i) on or before the
17first day of April, whereupon the Department shall proceed to
18administer and enforce the tax as of the first day of July next
19following the filing; or (ii) on or before the first day of
20October, whereupon the Department shall proceed to administer
21and enforce the tax as of the first day of January next
22following the filing.
23    Beginning January 1, 2014, the results of any election
24authorizing a proposition to impose a tax under this Section or
25effecting an increase in the rate of tax, along with the
26ordinance adopted to impose the tax or increase the rate of the

 

 

HB3342 Enrolled- 152 -LRB100 08528 SMS 18653 b

1tax, or any ordinance adopted to lower the rate or discontinue
2the tax, shall be certified by the county clerk and filed with
3the Illinois Department of Revenue either (i) on or before the
4first day of May, whereupon the Department shall proceed to
5administer and enforce the tax as of the first day of July next
6following the adoption and filing; or (ii) on or before the
7first day of October, whereupon the Department shall proceed to
8administer and enforce the tax as of the first day of January
9next following the adoption and filing.
10    (g) When certifying the amount of a monthly disbursement to
11a county under this Section, the Department shall increase or
12decrease the amounts by an amount necessary to offset any
13miscalculation of previous disbursements. The offset amount
14shall be the amount erroneously disbursed within the previous 6
15months from the time a miscalculation is discovered.
16    (h) This Section may be cited as the "Special County
17Occupation Tax For Public Safety, Public Facilities, or
18Transportation Law".
19    (i) For purposes of this Section, "public safety" includes,
20but is not limited to, crime prevention, detention, fire
21fighting, police, medical, ambulance, or other emergency
22services. The county may share tax proceeds received under this
23Section for public safety purposes, including proceeds
24received before August 4, 2009 (the effective date of Public
25Act 96-124), with any fire protection district located in the
26county. For the purposes of this Section, "transportation"

 

 

HB3342 Enrolled- 153 -LRB100 08528 SMS 18653 b

1includes, but is not limited to, the construction, maintenance,
2operation, and improvement of public highways, any other
3purpose for which a county may expend funds under the Illinois
4Highway Code, and passenger rail transportation. For the
5purposes of this Section, "public facilities purposes"
6includes, but is not limited to, the acquisition, development,
7construction, reconstruction, rehabilitation, improvement,
8financing, architectural planning, and installation of capital
9facilities consisting of buildings, structures, and durable
10equipment and for the acquisition and improvement of real
11property and interest in real property required, or expected to
12be required, in connection with the public facilities, for use
13by the county for the furnishing of governmental services to
14its citizens, including but not limited to museums and nursing
15homes.
16    (j) The Department may promulgate rules to implement Public
17Act 95-1002 only to the extent necessary to apply the existing
18rules for the Special County Retailers' Occupation Tax for
19Public Safety to this new purpose for public facilities.
20(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642,
21eff. 7-28-16; 100-23, eff. 7-6-17.)
 
22    (55 ILCS 5/5-1007)  (from Ch. 34, par. 5-1007)
23    Sec. 5-1007. Home Rule County Service Occupation Tax Law.
24The corporate authorities of a home rule county may impose a
25tax upon all persons engaged, in such county, in the business

 

 

HB3342 Enrolled- 154 -LRB100 08528 SMS 18653 b

1of making sales of service at the same rate of tax imposed
2pursuant to Section 5-1006 of the selling price of all tangible
3personal property transferred by such servicemen either in the
4form of tangible personal property or in the form of real
5estate as an incident to a sale of service. If imposed, such
6tax shall only be imposed in 1/4% increments. On and after
7September 1, 1991, this additional tax may not be imposed on
8the sales of food for human consumption which is to be consumed
9off the premises where it is sold (other than alcoholic
10beverages, soft drinks and food which has been prepared for
11immediate consumption) and prescription and nonprescription
12medicines, drugs, medical appliances and insulin, urine
13testing materials, syringes and needles used by diabetics. The
14tax imposed by a home rule county pursuant to this Section and
15all civil penalties that may be assessed as an incident thereof
16shall be collected and enforced by the State Department of
17Revenue. The certificate of registration which is issued by the
18Department to a retailer under the Retailers' Occupation Tax
19Act or under the Service Occupation Tax Act shall permit such
20registrant to engage in a business which is taxable under any
21ordinance or resolution enacted pursuant to this Section
22without registering separately with the Department under such
23ordinance or resolution or under this Section. The Department
24shall have full power to administer and enforce this Section;
25to collect all taxes and penalties due hereunder; to dispose of
26taxes and penalties so collected in the manner hereinafter

 

 

HB3342 Enrolled- 155 -LRB100 08528 SMS 18653 b

1provided; and to determine all rights to credit memoranda
2arising on account of the erroneous payment of tax or penalty
3hereunder. In the administration of, and compliance with, this
4Section the Department and persons who are subject to this
5Section shall have the same rights, remedies, privileges,
6immunities, powers and duties, and be subject to the same
7conditions, restrictions, limitations, penalties and
8definitions of terms, and employ the same modes of procedure,
9as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
10respect to all provisions therein other than the State rate of
11tax), 4 (except that the reference to the State shall be to the
12taxing county), 5, 7, 8 (except that the jurisdiction to which
13the tax shall be a debt to the extent indicated in that Section
148 shall be the taxing county), 9 (except as to the disposition
15of taxes and penalties collected, and except that the returned
16merchandise credit for this county tax may not be taken against
17any State tax), 10, 11, 12 (except the reference therein to
18Section 2b of the Retailers' Occupation Tax Act), 13 (except
19that any reference to the State shall mean the taxing county),
20the first paragraph of Section 15, 16, 17, 18, 19 and 20 of the
21Service Occupation Tax Act and Section 3-7 of the Uniform
22Penalty and Interest Act, as fully as if those provisions were
23set forth herein.
24    No tax may be imposed by a home rule county pursuant to
25this Section unless such county also imposes a tax at the same
26rate pursuant to Section 5-1006.

 

 

HB3342 Enrolled- 156 -LRB100 08528 SMS 18653 b

1    Persons subject to any tax imposed pursuant to the
2authority granted in this Section may reimburse themselves for
3their serviceman's tax liability hereunder by separately
4stating such tax as an additional charge, which charge may be
5stated in combination, in a single amount, with State tax which
6servicemen are authorized to collect under the Service Use Tax
7Act, pursuant to such bracket schedules as the Department may
8prescribe.
9    Whenever the Department determines that a refund should be
10made under this Section to a claimant instead of issuing credit
11memorandum, the Department shall notify the State Comptroller,
12who shall cause the order to be drawn for the amount specified,
13and to the person named, in such notification from the
14Department. Such refund shall be paid by the State Treasurer
15out of the home rule county retailers' occupation tax fund.
16    The Department shall forthwith pay over to the State
17Treasurer, ex-officio, as trustee, all taxes and penalties
18collected hereunder.
19    As soon as possible after the first day of each month,
20beginning January 1, 2011, upon certification of the Department
21of Revenue, the Comptroller shall order transferred, and the
22Treasurer shall transfer, to the STAR Bonds Revenue Fund the
23local sales tax increment, as defined in the Innovation
24Development and Economy Act, collected under this Section
25during the second preceding calendar month for sales within a
26STAR bond district.

 

 

HB3342 Enrolled- 157 -LRB100 08528 SMS 18653 b

1    After the monthly transfer to the STAR Bonds Revenue Fund,
2on or before the 25th day of each calendar month, the
3Department shall prepare and certify to the Comptroller the
4disbursement of stated sums of money to named counties, the
5counties to be those from which suppliers and servicemen have
6paid taxes or penalties hereunder to the Department during the
7second preceding calendar month. The amount to be paid to each
8county shall be the amount (not including credit memoranda)
9collected hereunder during the second preceding calendar month
10by the Department, and not including an amount equal to the
11amount of refunds made during the second preceding calendar
12month by the Department on behalf of such county, and not
13including any amounts that are transferred to the STAR Bonds
14Revenue Fund, less 1.5% 2% of the remainder, which the
15Department shall transfer into the Tax Compliance and
16Administration Fund. The Department, at the time of each
17monthly disbursement to the counties, shall prepare and certify
18to the State Comptroller the amount to be transferred into the
19Tax Compliance and Administration Fund under this Section.
20Within 10 days after receipt, by the Comptroller, of the
21disbursement certification to the counties and the Tax
22Compliance and Administration Fund provided for in this Section
23to be given to the Comptroller by the Department, the
24Comptroller shall cause the orders to be drawn for the
25respective amounts in accordance with the directions contained
26in such certification.

 

 

HB3342 Enrolled- 158 -LRB100 08528 SMS 18653 b

1    In addition to the disbursement required by the preceding
2paragraph, an allocation shall be made in each year to each
3county which received more than $500,000 in disbursements under
4the preceding paragraph in the preceding calendar year. The
5allocation shall be in an amount equal to the average monthly
6distribution made to each such county under the preceding
7paragraph during the preceding calendar year (excluding the 2
8months of highest receipts). The distribution made in March of
9each year subsequent to the year in which an allocation was
10made pursuant to this paragraph and the preceding paragraph
11shall be reduced by the amount allocated and disbursed under
12this paragraph in the preceding calendar year. The Department
13shall prepare and certify to the Comptroller for disbursement
14the allocations made in accordance with this paragraph.
15    Nothing in this Section shall be construed to authorize a
16county to impose a tax upon the privilege of engaging in any
17business which under the Constitution of the United States may
18not be made the subject of taxation by this State.
19    An ordinance or resolution imposing or discontinuing a tax
20hereunder or effecting a change in the rate thereof shall be
21adopted and a certified copy thereof filed with the Department
22on or before the first day of June, whereupon the Department
23shall proceed to administer and enforce this Section as of the
24first day of September next following such adoption and filing.
25Beginning January 1, 1992, an ordinance or resolution imposing
26or discontinuing the tax hereunder or effecting a change in the

 

 

HB3342 Enrolled- 159 -LRB100 08528 SMS 18653 b

1rate thereof shall be adopted and a certified copy thereof
2filed with the Department on or before the first day of July,
3whereupon the Department shall proceed to administer and
4enforce this Section as of the first day of October next
5following such adoption and filing. Beginning January 1, 1993,
6an ordinance or resolution imposing or discontinuing the tax
7hereunder or effecting a change in the rate thereof shall be
8adopted and a certified copy thereof filed with the Department
9on or before the first day of October, whereupon the Department
10shall proceed to administer and enforce this Section as of the
11first day of January next following such adoption and filing.
12Beginning April 1, 1998, an ordinance or resolution imposing or
13discontinuing the tax hereunder or effecting a change in the
14rate thereof shall either (i) be adopted and a certified copy
15thereof filed with the Department on or before the first day of
16April, whereupon the Department shall proceed to administer and
17enforce this Section as of the first day of July next following
18the adoption and filing; or (ii) be adopted and a certified
19copy thereof filed with the Department on or before the first
20day of October, whereupon the Department shall proceed to
21administer and enforce this Section as of the first day of
22January next following the adoption and filing.
23    This Section shall be known and may be cited as the Home
24Rule County Service Occupation Tax Law.
25(Source: P.A. 100-23, eff. 7-6-17.)
 

 

 

HB3342 Enrolled- 160 -LRB100 08528 SMS 18653 b

1    Section 20-15. The Illinois Municipal Code is amended by
2changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6,
38-11-1.7, and 8-11-5 as follows:
 
4    (65 ILCS 5/8-11-1)  (from Ch. 24, par. 8-11-1)
5    Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax
6Act. The corporate authorities of a home rule municipality may
7impose a tax upon all persons engaged in the business of
8selling tangible personal property, other than an item of
9tangible personal property titled or registered with an agency
10of this State's government, at retail in the municipality on
11the gross receipts from these sales made in the course of such
12business. If imposed, the tax shall only be imposed in 1/4%
13increments. On and after September 1, 1991, this additional tax
14may not be imposed on the sales of food for human consumption
15that is to be consumed off the premises where it is sold (other
16than alcoholic beverages, soft drinks and food that has been
17prepared for immediate consumption) and prescription and
18nonprescription medicines, drugs, medical appliances and
19insulin, urine testing materials, syringes and needles used by
20diabetics. The tax imposed by a home rule municipality under
21this Section and all civil penalties that may be assessed as an
22incident of the tax shall be collected and enforced by the
23State Department of Revenue. The certificate of registration
24that is issued by the Department to a retailer under the
25Retailers' Occupation Tax Act shall permit the retailer to

 

 

HB3342 Enrolled- 161 -LRB100 08528 SMS 18653 b

1engage in a business that is taxable under any ordinance or
2resolution enacted pursuant to this Section without
3registering separately with the Department under such
4ordinance or resolution or under this Section. The Department
5shall have full power to administer and enforce this Section;
6to collect all taxes and penalties due hereunder; to dispose of
7taxes and penalties so collected in the manner hereinafter
8provided; and to determine all rights to credit memoranda
9arising on account of the erroneous payment of tax or penalty
10hereunder. In the administration of, and compliance with, this
11Section the Department and persons who are subject to this
12Section shall have the same rights, remedies, privileges,
13immunities, powers and duties, and be subject to the same
14conditions, restrictions, limitations, penalties and
15definitions of terms, and employ the same modes of procedure,
16as are prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k,
171m, 1n, 2 through 2-65 (in respect to all provisions therein
18other than the State rate of tax), 2c, 3 (except as to the
19disposition of taxes and penalties collected), 4, 5, 5a, 5b,
205c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,
219, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and
22Section 3-7 of the Uniform Penalty and Interest Act, as fully
23as if those provisions were set forth herein.
24    No tax may be imposed by a home rule municipality under
25this Section unless the municipality also imposes a tax at the
26same rate under Section 8-11-5 of this Act.

 

 

HB3342 Enrolled- 162 -LRB100 08528 SMS 18653 b

1    Persons subject to any tax imposed under the authority
2granted in this Section may reimburse themselves for their
3seller's tax liability hereunder by separately stating that tax
4as an additional charge, which charge may be stated in
5combination, in a single amount, with State tax which sellers
6are required to collect under the Use Tax Act, pursuant to such
7bracket schedules as the Department may prescribe.
8    Whenever the Department determines that a refund should be
9made under this Section to a claimant instead of issuing a
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause the order to be drawn for the
12amount specified and to the person named in the notification
13from the Department. The refund shall be paid by the State
14Treasurer out of the home rule municipal retailers' occupation
15tax fund.
16    The Department shall immediately pay over to the State
17Treasurer, ex officio, as trustee, all taxes and penalties
18collected hereunder.
19    As soon as possible after the first day of each month,
20beginning January 1, 2011, upon certification of the Department
21of Revenue, the Comptroller shall order transferred, and the
22Treasurer shall transfer, to the STAR Bonds Revenue Fund the
23local sales tax increment, as defined in the Innovation
24Development and Economy Act, collected under this Section
25during the second preceding calendar month for sales within a
26STAR bond district.

 

 

HB3342 Enrolled- 163 -LRB100 08528 SMS 18653 b

1    After the monthly transfer to the STAR Bonds Revenue Fund,
2on or before the 25th day of each calendar month, the
3Department shall prepare and certify to the Comptroller the
4disbursement of stated sums of money to named municipalities,
5the municipalities to be those from which retailers have paid
6taxes or penalties hereunder to the Department during the
7second preceding calendar month. The amount to be paid to each
8municipality shall be the amount (not including credit
9memoranda) collected hereunder during the second preceding
10calendar month by the Department plus an amount the Department
11determines is necessary to offset any amounts that were
12erroneously paid to a different taxing body, and not including
13an amount equal to the amount of refunds made during the second
14preceding calendar month by the Department on behalf of such
15municipality, and not including any amount that the Department
16determines is necessary to offset any amounts that were payable
17to a different taxing body but were erroneously paid to the
18municipality, and not including any amounts that are
19transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
20remainder, which the Department shall transfer into the Tax
21Compliance and Administration Fund. The Department, at the time
22of each monthly disbursement to the municipalities, shall
23prepare and certify to the State Comptroller the amount to be
24transferred into the Tax Compliance and Administration Fund
25under this Section. Within 10 days after receipt by the
26Comptroller of the disbursement certification to the

 

 

HB3342 Enrolled- 164 -LRB100 08528 SMS 18653 b

1municipalities and the Tax Compliance and Administration Fund
2provided for in this Section to be given to the Comptroller by
3the Department, the Comptroller shall cause the orders to be
4drawn for the respective amounts in accordance with the
5directions contained in the certification.
6    In addition to the disbursement required by the preceding
7paragraph and in order to mitigate delays caused by
8distribution procedures, an allocation shall, if requested, be
9made within 10 days after January 14, 1991, and in November of
101991 and each year thereafter, to each municipality that
11received more than $500,000 during the preceding fiscal year,
12(July 1 through June 30) whether collected by the municipality
13or disbursed by the Department as required by this Section.
14Within 10 days after January 14, 1991, participating
15municipalities shall notify the Department in writing of their
16intent to participate. In addition, for the initial
17distribution, participating municipalities shall certify to
18the Department the amounts collected by the municipality for
19each month under its home rule occupation and service
20occupation tax during the period July 1, 1989 through June 30,
211990. The allocation within 10 days after January 14, 1991,
22shall be in an amount equal to the monthly average of these
23amounts, excluding the 2 months of highest receipts. The
24monthly average for the period of July 1, 1990 through June 30,
251991 will be determined as follows: the amounts collected by
26the municipality under its home rule occupation and service

 

 

HB3342 Enrolled- 165 -LRB100 08528 SMS 18653 b

1occupation tax during the period of July 1, 1990 through
2September 30, 1990, plus amounts collected by the Department
3and paid to such municipality through June 30, 1991, excluding
4the 2 months of highest receipts. The monthly average for each
5subsequent period of July 1 through June 30 shall be an amount
6equal to the monthly distribution made to each such
7municipality under the preceding paragraph during this period,
8excluding the 2 months of highest receipts. The distribution
9made in November 1991 and each year thereafter under this
10paragraph and the preceding paragraph shall be reduced by the
11amount allocated and disbursed under this paragraph in the
12preceding period of July 1 through June 30. The Department
13shall prepare and certify to the Comptroller for disbursement
14the allocations made in accordance with this paragraph.
15    For the purpose of determining the local governmental unit
16whose tax is applicable, a retail sale by a producer of coal or
17other mineral mined in Illinois is a sale at retail at the
18place where the coal or other mineral mined in Illinois is
19extracted from the earth. This paragraph does not apply to coal
20or other mineral when it is delivered or shipped by the seller
21to the purchaser at a point outside Illinois so that the sale
22is exempt under the United States Constitution as a sale in
23interstate or foreign commerce.
24    Nothing in this Section shall be construed to authorize a
25municipality to impose a tax upon the privilege of engaging in
26any business which under the Constitution of the United States

 

 

HB3342 Enrolled- 166 -LRB100 08528 SMS 18653 b

1may not be made the subject of taxation by this State.
2    An ordinance or resolution imposing or discontinuing a tax
3hereunder or effecting a change in the rate thereof shall be
4adopted and a certified copy thereof filed with the Department
5on or before the first day of June, whereupon the Department
6shall proceed to administer and enforce this Section as of the
7first day of September next following the adoption and filing.
8Beginning January 1, 1992, an ordinance or resolution imposing
9or discontinuing the tax hereunder or effecting a change in the
10rate thereof shall be adopted and a certified copy thereof
11filed with the Department on or before the first day of July,
12whereupon the Department shall proceed to administer and
13enforce this Section as of the first day of October next
14following such adoption and filing. Beginning January 1, 1993,
15an ordinance or resolution imposing or discontinuing the tax
16hereunder or effecting a change in the rate thereof shall be
17adopted and a certified copy thereof filed with the Department
18on or before the first day of October, whereupon the Department
19shall proceed to administer and enforce this Section as of the
20first day of January next following the adoption and filing.
21However, a municipality located in a county with a population
22in excess of 3,000,000 that elected to become a home rule unit
23at the general primary election in 1994 may adopt an ordinance
24or resolution imposing the tax under this Section and file a
25certified copy of the ordinance or resolution with the
26Department on or before July 1, 1994. The Department shall then

 

 

HB3342 Enrolled- 167 -LRB100 08528 SMS 18653 b

1proceed to administer and enforce this Section as of October 1,
21994. Beginning April 1, 1998, an ordinance or resolution
3imposing or discontinuing the tax hereunder or effecting a
4change in the rate thereof shall either (i) be adopted and a
5certified copy thereof filed with the Department on or before
6the first day of April, whereupon the Department shall proceed
7to administer and enforce this Section as of the first day of
8July next following the adoption and filing; or (ii) be adopted
9and a certified copy thereof filed with the Department on or
10before the first day of October, whereupon the Department shall
11proceed to administer and enforce this Section as of the first
12day of January next following the adoption and filing.
13    When certifying the amount of a monthly disbursement to a
14municipality under this Section, the Department shall increase
15or decrease the amount by an amount necessary to offset any
16misallocation of previous disbursements. The offset amount
17shall be the amount erroneously disbursed within the previous 6
18months from the time a misallocation is discovered.
19    Any unobligated balance remaining in the Municipal
20Retailers' Occupation Tax Fund on December 31, 1989, which fund
21was abolished by Public Act 85-1135, and all receipts of
22municipal tax as a result of audits of liability periods prior
23to January 1, 1990, shall be paid into the Local Government Tax
24Fund for distribution as provided by this Section prior to the
25enactment of Public Act 85-1135. All receipts of municipal tax
26as a result of an assessment not arising from an audit, for

 

 

HB3342 Enrolled- 168 -LRB100 08528 SMS 18653 b

1liability periods prior to January 1, 1990, shall be paid into
2the Local Government Tax Fund for distribution before July 1,
31990, as provided by this Section prior to the enactment of
4Public Act 85-1135; and on and after July 1, 1990, all such
5receipts shall be distributed as provided in Section 6z-18 of
6the State Finance Act.
7    As used in this Section, "municipal" and "municipality"
8means a city, village or incorporated town, including an
9incorporated town that has superseded a civil township.
10    This Section shall be known and may be cited as the Home
11Rule Municipal Retailers' Occupation Tax Act.
12(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
 
13    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)
14    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'
15Occupation Tax Act. The corporate authorities of a non-home
16rule municipality may impose a tax upon all persons engaged in
17the business of selling tangible personal property, other than
18on an item of tangible personal property which is titled and
19registered by an agency of this State's Government, at retail
20in the municipality for expenditure on public infrastructure or
21for property tax relief or both as defined in Section 8-11-1.2
22if approved by referendum as provided in Section 8-11-1.1, of
23the gross receipts from such sales made in the course of such
24business. If the tax is approved by referendum on or after July
2514, 2010 (the effective date of Public Act 96-1057), the

 

 

HB3342 Enrolled- 169 -LRB100 08528 SMS 18653 b

1corporate authorities of a non-home rule municipality may,
2until December 31, 2020, use the proceeds of the tax for
3expenditure on municipal operations, in addition to or in lieu
4of any expenditure on public infrastructure or for property tax
5relief. The tax imposed may not be more than 1% and may be
6imposed only in 1/4% increments. The tax may not be imposed on
7the sale of food for human consumption that is to be consumed
8off the premises where it is sold (other than alcoholic
9beverages, soft drinks, and food that has been prepared for
10immediate consumption) and prescription and nonprescription
11medicines, drugs, medical appliances, and insulin, urine
12testing materials, syringes, and needles used by diabetics. The
13tax imposed by a municipality pursuant to this Section and all
14civil penalties that may be assessed as an incident thereof
15shall be collected and enforced by the State Department of
16Revenue. The certificate of registration which is issued by the
17Department to a retailer under the Retailers' Occupation Tax
18Act shall permit such retailer to engage in a business which is
19taxable under any ordinance or resolution enacted pursuant to
20this Section without registering separately with the
21Department under such ordinance or resolution or under this
22Section. The Department shall have full power to administer and
23enforce this Section; to collect all taxes and penalties due
24hereunder; to dispose of taxes and penalties so collected in
25the manner hereinafter provided, and to determine all rights to
26credit memoranda, arising on account of the erroneous payment

 

 

HB3342 Enrolled- 170 -LRB100 08528 SMS 18653 b

1of tax or penalty hereunder. In the administration of, and
2compliance with, this Section, the Department and persons who
3are subject to this Section shall have the same rights,
4remedies, privileges, immunities, powers and duties, and be
5subject to the same conditions, restrictions, limitations,
6penalties and definitions of terms, and employ the same modes
7of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
81e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
9therein other than the State rate of tax), 2c, 3 (except as to
10the disposition of taxes and penalties collected), 4, 5, 5a,
115b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
127, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act
13and Section 3-7 of the Uniform Penalty and Interest Act as
14fully as if those provisions were set forth herein.
15    No municipality may impose a tax under this Section unless
16the municipality also imposes a tax at the same rate under
17Section 8-11-1.4 of this Code.
18    Persons subject to any tax imposed pursuant to the
19authority granted in this Section may reimburse themselves for
20their seller's tax liability hereunder by separately stating
21such tax as an additional charge, which charge may be stated in
22combination, in a single amount, with State tax which sellers
23are required to collect under the Use Tax Act, pursuant to such
24bracket schedules as the Department may prescribe.
25    Whenever the Department determines that a refund should be
26made under this Section to a claimant instead of issuing a

 

 

HB3342 Enrolled- 171 -LRB100 08528 SMS 18653 b

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the order to be drawn for the
3amount specified, and to the person named, in such notification
4from the Department. Such refund shall be paid by the State
5Treasurer out of the non-home rule municipal retailers'
6occupation tax fund.
7    The Department shall forthwith pay over to the State
8Treasurer, ex officio, as trustee, all taxes and penalties
9collected hereunder.
10    As soon as possible after the first day of each month,
11beginning January 1, 2011, upon certification of the Department
12of Revenue, the Comptroller shall order transferred, and the
13Treasurer shall transfer, to the STAR Bonds Revenue Fund the
14local sales tax increment, as defined in the Innovation
15Development and Economy Act, collected under this Section
16during the second preceding calendar month for sales within a
17STAR bond district.
18    After the monthly transfer to the STAR Bonds Revenue Fund,
19on or before the 25th day of each calendar month, the
20Department shall prepare and certify to the Comptroller the
21disbursement of stated sums of money to named municipalities,
22the municipalities to be those from which retailers have paid
23taxes or penalties hereunder to the Department during the
24second preceding calendar month. The amount to be paid to each
25municipality shall be the amount (not including credit
26memoranda) collected hereunder during the second preceding

 

 

HB3342 Enrolled- 172 -LRB100 08528 SMS 18653 b

1calendar month by the Department plus an amount the Department
2determines is necessary to offset any amounts which were
3erroneously paid to a different taxing body, and not including
4an amount equal to the amount of refunds made during the second
5preceding calendar month by the Department on behalf of such
6municipality, and not including any amount which the Department
7determines is necessary to offset any amounts which were
8payable to a different taxing body but were erroneously paid to
9the municipality, and not including any amounts that are
10transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
11remainder, which the Department shall transfer into the Tax
12Compliance and Administration Fund. The Department, at the time
13of each monthly disbursement to the municipalities, shall
14prepare and certify to the State Comptroller the amount to be
15transferred into the Tax Compliance and Administration Fund
16under this Section. Within 10 days after receipt, by the
17Comptroller, of the disbursement certification to the
18municipalities and the Tax Compliance and Administration Fund
19provided for in this Section to be given to the Comptroller by
20the Department, the Comptroller shall cause the orders to be
21drawn for the respective amounts in accordance with the
22directions contained in such certification.
23    For the purpose of determining the local governmental unit
24whose tax is applicable, a retail sale, by a producer of coal
25or other mineral mined in Illinois, is a sale at retail at the
26place where the coal or other mineral mined in Illinois is

 

 

HB3342 Enrolled- 173 -LRB100 08528 SMS 18653 b

1extracted from the earth. This paragraph does not apply to coal
2or other mineral when it is delivered or shipped by the seller
3to the purchaser at a point outside Illinois so that the sale
4is exempt under the Federal Constitution as a sale in
5interstate or foreign commerce.
6    Nothing in this Section shall be construed to authorize a
7municipality to impose a tax upon the privilege of engaging in
8any business which under the constitution of the United States
9may not be made the subject of taxation by this State.
10    When certifying the amount of a monthly disbursement to a
11municipality under this Section, the Department shall increase
12or decrease such amount by an amount necessary to offset any
13misallocation of previous disbursements. The offset amount
14shall be the amount erroneously disbursed within the previous 6
15months from the time a misallocation is discovered.
16    The Department of Revenue shall implement this amendatory
17Act of the 91st General Assembly so as to collect the tax on
18and after January 1, 2002.
19    As used in this Section, "municipal" and "municipality"
20means a city, village or incorporated town, including an
21incorporated town which has superseded a civil township.
22    This Section shall be known and may be cited as the
23"Non-Home Rule Municipal Retailers' Occupation Tax Act".
24(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
 
25    (65 ILCS 5/8-11-1.4)  (from Ch. 24, par. 8-11-1.4)

 

 

HB3342 Enrolled- 174 -LRB100 08528 SMS 18653 b

1    Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation
2Tax Act. The corporate authorities of a non-home rule
3municipality may impose a tax upon all persons engaged, in such
4municipality, in the business of making sales of service for
5expenditure on public infrastructure or for property tax relief
6or both as defined in Section 8-11-1.2 if approved by
7referendum as provided in Section 8-11-1.1, of the selling
8price of all tangible personal property transferred by such
9servicemen either in the form of tangible personal property or
10in the form of real estate as an incident to a sale of service.
11If the tax is approved by referendum on or after July 14, 2010
12(the effective date of Public Act 96-1057), the corporate
13authorities of a non-home rule municipality may, until December
1431, 2020, use the proceeds of the tax for expenditure on
15municipal operations, in addition to or in lieu of any
16expenditure on public infrastructure or for property tax
17relief. The tax imposed may not be more than 1% and may be
18imposed only in 1/4% increments. The tax may not be imposed on
19the sale of food for human consumption that is to be consumed
20off the premises where it is sold (other than alcoholic
21beverages, soft drinks, and food that has been prepared for
22immediate consumption) and prescription and nonprescription
23medicines, drugs, medical appliances, and insulin, urine
24testing materials, syringes, and needles used by diabetics. The
25tax imposed by a municipality pursuant to this Section and all
26civil penalties that may be assessed as an incident thereof

 

 

HB3342 Enrolled- 175 -LRB100 08528 SMS 18653 b

1shall be collected and enforced by the State Department of
2Revenue. The certificate of registration which is issued by the
3Department to a retailer under the Retailers' Occupation Tax
4Act or under the Service Occupation Tax Act shall permit such
5registrant to engage in a business which is taxable under any
6ordinance or resolution enacted pursuant to this Section
7without registering separately with the Department under such
8ordinance or resolution or under this Section. The Department
9shall have full power to administer and enforce this Section;
10to collect all taxes and penalties due hereunder; to dispose of
11taxes and penalties so collected in the manner hereinafter
12provided, and to determine all rights to credit memoranda
13arising on account of the erroneous payment of tax or penalty
14hereunder. In the administration of, and compliance with, this
15Section the Department and persons who are subject to this
16Section shall have the same rights, remedies, privileges,
17immunities, powers and duties, and be subject to the same
18conditions, restrictions, limitations, penalties and
19definitions of terms, and employ the same modes of procedure,
20as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
21respect to all provisions therein other than the State rate of
22tax), 4 (except that the reference to the State shall be to the
23taxing municipality), 5, 7, 8 (except that the jurisdiction to
24which the tax shall be a debt to the extent indicated in that
25Section 8 shall be the taxing municipality), 9 (except as to
26the disposition of taxes and penalties collected, and except

 

 

HB3342 Enrolled- 176 -LRB100 08528 SMS 18653 b

1that the returned merchandise credit for this municipal tax may
2not be taken against any State tax), 10, 11, 12 (except the
3reference therein to Section 2b of the Retailers' Occupation
4Tax Act), 13 (except that any reference to the State shall mean
5the taxing municipality), the first paragraph of Section 15,
616, 17, 18, 19 and 20 of the Service Occupation Tax Act and
7Section 3-7 of the Uniform Penalty and Interest Act, as fully
8as if those provisions were set forth herein.
9    No municipality may impose a tax under this Section unless
10the municipality also imposes a tax at the same rate under
11Section 8-11-1.3 of this Code.
12    Persons subject to any tax imposed pursuant to the
13authority granted in this Section may reimburse themselves for
14their serviceman's tax liability hereunder by separately
15stating such tax as an additional charge, which charge may be
16stated in combination, in a single amount, with State tax which
17servicemen are authorized to collect under the Service Use Tax
18Act, pursuant to such bracket schedules as the Department may
19prescribe.
20    Whenever the Department determines that a refund should be
21made under this Section to a claimant instead of issuing credit
22memorandum, the Department shall notify the State Comptroller,
23who shall cause the order to be drawn for the amount specified,
24and to the person named, in such notification from the
25Department. Such refund shall be paid by the State Treasurer
26out of the municipal retailers' occupation tax fund.

 

 

HB3342 Enrolled- 177 -LRB100 08528 SMS 18653 b

1    The Department shall forthwith pay over to the State
2Treasurer, ex officio, as trustee, all taxes and penalties
3collected hereunder.
4    As soon as possible after the first day of each month,
5beginning January 1, 2011, upon certification of the Department
6of Revenue, the Comptroller shall order transferred, and the
7Treasurer shall transfer, to the STAR Bonds Revenue Fund the
8local sales tax increment, as defined in the Innovation
9Development and Economy Act, collected under this Section
10during the second preceding calendar month for sales within a
11STAR bond district.
12    After the monthly transfer to the STAR Bonds Revenue Fund,
13on or before the 25th day of each calendar month, the
14Department shall prepare and certify to the Comptroller the
15disbursement of stated sums of money to named municipalities,
16the municipalities to be those from which suppliers and
17servicemen have paid taxes or penalties hereunder to the
18Department during the second preceding calendar month. The
19amount to be paid to each municipality shall be the amount (not
20including credit memoranda) collected hereunder during the
21second preceding calendar month by the Department, and not
22including an amount equal to the amount of refunds made during
23the second preceding calendar month by the Department on behalf
24of such municipality, and not including any amounts that are
25transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
26remainder, which the Department shall transfer into the Tax

 

 

HB3342 Enrolled- 178 -LRB100 08528 SMS 18653 b

1Compliance and Administration Fund. The Department, at the time
2of each monthly disbursement to the municipalities, shall
3prepare and certify to the State Comptroller the amount to be
4transferred into the Tax Compliance and Administration Fund
5under this Section. Within 10 days after receipt, by the
6Comptroller, of the disbursement certification to the
7municipalities, the General Revenue Fund, and the Tax
8Compliance and Administration Fund provided for in this Section
9to be given to the Comptroller by the Department, the
10Comptroller shall cause the orders to be drawn for the
11respective amounts in accordance with the directions contained
12in such certification.
13    The Department of Revenue shall implement this amendatory
14Act of the 91st General Assembly so as to collect the tax on
15and after January 1, 2002.
16    Nothing in this Section shall be construed to authorize a
17municipality to impose a tax upon the privilege of engaging in
18any business which under the constitution of the United States
19may not be made the subject of taxation by this State.
20    As used in this Section, "municipal" or "municipality"
21means or refers to a city, village or incorporated town,
22including an incorporated town which has superseded a civil
23township.
24    This Section shall be known and may be cited as the
25"Non-Home Rule Municipal Service Occupation Tax Act".
26(Source: P.A. 100-23, eff. 7-6-17.)
 

 

 

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1    (65 ILCS 5/8-11-1.6)
2    Sec. 8-11-1.6. Non-home rule municipal retailers
3occupation tax; municipalities between 20,000 and 25,000. The
4corporate authorities of a non-home rule municipality with a
5population of more than 20,000 but less than 25,000 that has,
6prior to January 1, 1987, established a Redevelopment Project
7Area that has been certified as a State Sales Tax Boundary and
8has issued bonds or otherwise incurred indebtedness to pay for
9costs in excess of $5,000,000, which is secured in part by a
10tax increment allocation fund, in accordance with the
11provisions of Division 11-74.4 of this Code may, by passage of
12an ordinance, impose a tax upon all persons engaged in the
13business of selling tangible personal property, other than on
14an item of tangible personal property that is titled and
15registered by an agency of this State's Government, at retail
16in the municipality. This tax may not be imposed on the sales
17of food for human consumption that is to be consumed off the
18premises where it is sold (other than alcoholic beverages, soft
19drinks, and food that has been prepared for immediate
20consumption) and prescription and nonprescription medicines,
21drugs, medical appliances and insulin, urine testing
22materials, syringes, and needles used by diabetics. If imposed,
23the tax shall only be imposed in .25% increments of the gross
24receipts from such sales made in the course of business. Any
25tax imposed by a municipality under this Section and all civil

 

 

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1penalties that may be assessed as an incident thereof shall be
2collected and enforced by the State Department of Revenue. An
3ordinance imposing a tax hereunder or effecting a change in the
4rate thereof shall be adopted and a certified copy thereof
5filed with the Department on or before the first day of
6October, whereupon the Department shall proceed to administer
7and enforce this Section as of the first day of January next
8following such adoption and filing. The certificate of
9registration that is issued by the Department to a retailer
10under the Retailers' Occupation Tax Act shall permit the
11retailer to engage in a business that is taxable under any
12ordinance or resolution enacted under this Section without
13registering separately with the Department under the ordinance
14or resolution or under this Section. The Department shall have
15full power to administer and enforce this Section, to collect
16all taxes and penalties due hereunder, to dispose of taxes and
17penalties so collected in the manner hereinafter provided, and
18to determine all rights to credit memoranda, arising on account
19of the erroneous payment of tax or penalty hereunder. In the
20administration of, and compliance with this Section, the
21Department and persons who are subject to this Section shall
22have the same rights, remedies, privileges, immunities,
23powers, and duties, and be subject to the same conditions,
24restrictions, limitations, penalties, and definitions of
25terms, and employ the same modes of procedure, as are
26prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2

 

 

HB3342 Enrolled- 181 -LRB100 08528 SMS 18653 b

1through 2-65 (in respect to all provisions therein other than
2the State rate of tax), 2c, 3 (except as to the disposition of
3taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
45g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12
5and 13 of the Retailers' Occupation Tax Act and Section 3-7 of
6the Uniform Penalty and Interest Act as fully as if those
7provisions were set forth herein.
8    A tax may not be imposed by a municipality under this
9Section unless the municipality also imposes a tax at the same
10rate under Section 8-11-1.7 of this Act.
11    Persons subject to any tax imposed under the authority
12granted in this Section, may reimburse themselves for their
13seller's tax liability hereunder by separately stating the tax
14as an additional charge, which charge may be stated in
15combination, in a single amount, with State tax which sellers
16are required to collect under the Use Tax Act, pursuant to such
17bracket schedules as the Department may prescribe.
18    Whenever the Department determines that a refund should be
19made under this Section to a claimant, instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause the order to be drawn for the
22amount specified, and to the person named in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of the Non-Home Rule Municipal Retailers'
25Occupation Tax Fund, which is hereby created.
26    The Department shall forthwith pay over to the State

 

 

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1Treasurer, ex officio, as trustee, all taxes and penalties
2collected hereunder.
3    As soon as possible after the first day of each month,
4beginning January 1, 2011, upon certification of the Department
5of Revenue, the Comptroller shall order transferred, and the
6Treasurer shall transfer, to the STAR Bonds Revenue Fund the
7local sales tax increment, as defined in the Innovation
8Development and Economy Act, collected under this Section
9during the second preceding calendar month for sales within a
10STAR bond district.
11    After the monthly transfer to the STAR Bonds Revenue Fund,
12on or before the 25th day of each calendar month, the
13Department shall prepare and certify to the Comptroller the
14disbursement of stated sums of money to named municipalities,
15the municipalities to be those from which retailers have paid
16taxes or penalties hereunder to the Department during the
17second preceding calendar month. The amount to be paid to each
18municipality shall be the amount (not including credit
19memoranda) collected hereunder during the second preceding
20calendar month by the Department plus an amount the Department
21determines is necessary to offset any amounts that were
22erroneously paid to a different taxing body, and not including
23an amount equal to the amount of refunds made during the second
24preceding calendar month by the Department on behalf of the
25municipality, and not including any amount that the Department
26determines is necessary to offset any amounts that were payable

 

 

HB3342 Enrolled- 183 -LRB100 08528 SMS 18653 b

1to a different taxing body but were erroneously paid to the
2municipality, and not including any amounts that are
3transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
4remainder, which the Department shall transfer into the Tax
5Compliance and Administration Fund. The Department, at the time
6of each monthly disbursement to the municipalities, shall
7prepare and certify to the State Comptroller the amount to be
8transferred into the Tax Compliance and Administration Fund
9under this Section. Within 10 days after receipt by the
10Comptroller of the disbursement certification to the
11municipalities and the Tax Compliance and Administration Fund
12provided for in this Section to be given to the Comptroller by
13the Department, the Comptroller shall cause the orders to be
14drawn for the respective amounts in accordance with the
15directions contained in the certification.
16    For the purpose of determining the local governmental unit
17whose tax is applicable, a retail sale by a producer of coal or
18other mineral mined in Illinois is a sale at retail at the
19place where the coal or other mineral mined in Illinois is
20extracted from the earth. This paragraph does not apply to coal
21or other mineral when it is delivered or shipped by the seller
22to the purchaser at a point outside Illinois so that the sale
23is exempt under the federal Constitution as a sale in
24interstate or foreign commerce.
25    Nothing in this Section shall be construed to authorize a
26municipality to impose a tax upon the privilege of engaging in

 

 

HB3342 Enrolled- 184 -LRB100 08528 SMS 18653 b

1any business which under the constitution of the United States
2may not be made the subject of taxation by this State.
3    When certifying the amount of a monthly disbursement to a
4municipality under this Section, the Department shall increase
5or decrease the amount by an amount necessary to offset any
6misallocation of previous disbursements. The offset amount
7shall be the amount erroneously disbursed within the previous 6
8months from the time a misallocation is discovered.
9    As used in this Section, "municipal" and "municipality"
10means a city, village, or incorporated town, including an
11incorporated town that has superseded a civil township.
12(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16;
13100-23, eff. 7-6-17; revised 10-3-17.)
 
14    (65 ILCS 5/8-11-1.7)
15    Sec. 8-11-1.7. Non-home rule municipal service occupation
16tax; municipalities between 20,000 and 25,000. The corporate
17authorities of a non-home rule municipality with a population
18of more than 20,000 but less than 25,000 as determined by the
19last preceding decennial census that has, prior to January 1,
201987, established a Redevelopment Project Area that has been
21certified as a State Sales Tax Boundary and has issued bonds or
22otherwise incurred indebtedness to pay for costs in excess of
23$5,000,000, which is secured in part by a tax increment
24allocation fund, in accordance with the provisions of Division
2511-74.4 of this Code may, by passage of an ordinance, impose a

 

 

HB3342 Enrolled- 185 -LRB100 08528 SMS 18653 b

1tax upon all persons engaged in the municipality in the
2business of making sales of service. If imposed, the tax shall
3only be imposed in .25% increments of the selling price of all
4tangible personal property transferred by such servicemen
5either in the form of tangible personal property or in the form
6of real estate as an incident to a sale of service. This tax
7may not be imposed on the sales of food for human consumption
8that is to be consumed off the premises where it is sold (other
9than alcoholic beverages, soft drinks, and food that has been
10prepared for immediate consumption) and prescription and
11nonprescription medicines, drugs, medical appliances and
12insulin, urine testing materials, syringes, and needles used by
13diabetics. The tax imposed by a municipality under this Section
14Sec. and all civil penalties that may be assessed as an
15incident thereof shall be collected and enforced by the State
16Department of Revenue. An ordinance imposing a tax hereunder or
17effecting a change in the rate thereof shall be adopted and a
18certified copy thereof filed with the Department on or before
19the first day of October, whereupon the Department shall
20proceed to administer and enforce this Section as of the first
21day of January next following such adoption and filing. The
22certificate of registration that is issued by the Department to
23a retailer under the Retailers' Occupation Tax Act or under the
24Service Occupation Tax Act shall permit the registrant to
25engage in a business that is taxable under any ordinance or
26resolution enacted under this Section without registering

 

 

HB3342 Enrolled- 186 -LRB100 08528 SMS 18653 b

1separately with the Department under the ordinance or
2resolution or under this Section. The Department shall have
3full power to administer and enforce this Section, to collect
4all taxes and penalties due hereunder, to dispose of taxes and
5penalties so collected in a manner hereinafter provided, and to
6determine all rights to credit memoranda arising on account of
7the erroneous payment of tax or penalty hereunder. In the
8administration of and compliance with this Section, the
9Department and persons who are subject to this Section shall
10have the same rights, remedies, privileges, immunities,
11powers, and duties, and be subject to the same conditions,
12restrictions, limitations, penalties and definitions of terms,
13and employ the same modes of procedure, as are prescribed in
14Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all
15provisions therein other than the State rate of tax), 4 (except
16that the reference to the State shall be to the taxing
17municipality), 5, 7, 8 (except that the jurisdiction to which
18the tax shall be a debt to the extent indicated in that Section
198 shall be the taxing municipality), 9 (except as to the
20disposition of taxes and penalties collected, and except that
21the returned merchandise credit for this municipal tax may not
22be taken against any State tax), 10, 11, 12, (except the
23reference therein to Section 2b of the Retailers' Occupation
24Tax Act), 13 (except that any reference to the State shall mean
25the taxing municipality), the first paragraph of Sections 15,
2616, 17, 18, 19, and 20 of the Service Occupation Tax Act and

 

 

HB3342 Enrolled- 187 -LRB100 08528 SMS 18653 b

1Section 3-7 of the Uniform Penalty and Interest Act, as fully
2as if those provisions were set forth herein.
3    A tax may not be imposed by a municipality under this
4Section unless the municipality also imposes a tax at the same
5rate under Section 8-11-1.6 of this Act.
6    Person subject to any tax imposed under the authority
7granted in this Section may reimburse themselves for their
8servicemen's tax liability hereunder by separately stating the
9tax as an additional charge, which charge may be stated in
10combination, in a single amount, with State tax that servicemen
11are authorized to collect under the Service Use Tax Act, under
12such bracket schedules as the Department may prescribe.
13    Whenever the Department determines that a refund should be
14made under this Section to a claimant instead of issuing credit
15memorandum, the Department shall notify the State Comptroller,
16who shall cause the order to be drawn for the amount specified,
17and to the person named, in such notification from the
18Department. The refund shall be paid by the State Treasurer out
19of the Non-Home Rule Municipal Retailers' Occupation Tax Fund.
20    The Department shall forthwith pay over to the State
21Treasurer, ex officio, as trustee, all taxes and penalties
22collected hereunder.
23    As soon as possible after the first day of each month,
24beginning January 1, 2011, upon certification of the Department
25of Revenue, the Comptroller shall order transferred, and the
26Treasurer shall transfer, to the STAR Bonds Revenue Fund the

 

 

HB3342 Enrolled- 188 -LRB100 08528 SMS 18653 b

1local sales tax increment, as defined in the Innovation
2Development and Economy Act, collected under this Section
3during the second preceding calendar month for sales within a
4STAR bond district.
5    After the monthly transfer to the STAR Bonds Revenue Fund,
6on or before the 25th day of each calendar month, the
7Department shall prepare and certify to the Comptroller the
8disbursement of stated sums of money to named municipalities,
9the municipalities to be those from which suppliers and
10servicemen have paid taxes or penalties hereunder to the
11Department during the second preceding calendar month. The
12amount to be paid to each municipality shall be the amount (not
13including credit memoranda) collected hereunder during the
14second preceding calendar month by the Department, and not
15including an amount equal to the amount of refunds made during
16the second preceding calendar month by the Department on behalf
17of such municipality, and not including any amounts that are
18transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
19remainder, which the Department shall transfer into the Tax
20Compliance and Administration Fund. The Department, at the time
21of each monthly disbursement to the municipalities, shall
22prepare and certify to the State Comptroller the amount to be
23transferred into the Tax Compliance and Administration Fund
24under this Section. Within 10 days after receipt by the
25Comptroller of the disbursement certification to the
26municipalities, the Tax Compliance and Administration Fund,

 

 

HB3342 Enrolled- 189 -LRB100 08528 SMS 18653 b

1and the General Revenue Fund, provided for in this Section to
2be given to the Comptroller by the Department, the Comptroller
3shall cause the orders to be drawn for the respective amounts
4in accordance with the directions contained in the
5certification.
6    When certifying the amount of a monthly disbursement to a
7municipality under this Section, the Department shall increase
8or decrease the amount by an amount necessary to offset any
9misallocation of previous disbursements. The offset amount
10shall be the amount erroneously disbursed within the previous 6
11months from the time a misallocation is discovered.
12    Nothing in this Section shall be construed to authorize a
13municipality to impose a tax upon the privilege of engaging in
14any business which under the constitution of the United States
15may not be made the subject of taxation by this State.
16(Source: P.A. 100-23, eff. 7-6-17; revised 10-3-17.)
 
17    (65 ILCS 5/8-11-5)  (from Ch. 24, par. 8-11-5)
18    Sec. 8-11-5. Home Rule Municipal Service Occupation Tax
19Act. The corporate authorities of a home rule municipality may
20impose a tax upon all persons engaged, in such municipality, in
21the business of making sales of service at the same rate of tax
22imposed pursuant to Section 8-11-1, of the selling price of all
23tangible personal property transferred by such servicemen
24either in the form of tangible personal property or in the form
25of real estate as an incident to a sale of service. If imposed,

 

 

HB3342 Enrolled- 190 -LRB100 08528 SMS 18653 b

1such tax shall only be imposed in 1/4% increments. On and after
2September 1, 1991, this additional tax may not be imposed on
3the sales of food for human consumption which is to be consumed
4off the premises where it is sold (other than alcoholic
5beverages, soft drinks and food which has been prepared for
6immediate consumption) and prescription and nonprescription
7medicines, drugs, medical appliances and insulin, urine
8testing materials, syringes and needles used by diabetics. The
9tax imposed by a home rule municipality pursuant to this
10Section and all civil penalties that may be assessed as an
11incident thereof shall be collected and enforced by the State
12Department of Revenue. The certificate of registration which is
13issued by the Department to a retailer under the Retailers'
14Occupation Tax Act or under the Service Occupation Tax Act
15shall permit such registrant to engage in a business which is
16taxable under any ordinance or resolution enacted pursuant to
17this Section without registering separately with the
18Department under such ordinance or resolution or under this
19Section. The Department shall have full power to administer and
20enforce this Section; to collect all taxes and penalties due
21hereunder; to dispose of taxes and penalties so collected in
22the manner hereinafter provided, and to determine all rights to
23credit memoranda arising on account of the erroneous payment of
24tax or penalty hereunder. In the administration of, and
25compliance with, this Section the Department and persons who
26are subject to this Section shall have the same rights,

 

 

HB3342 Enrolled- 191 -LRB100 08528 SMS 18653 b

1remedies, privileges, immunities, powers and duties, and be
2subject to the same conditions, restrictions, limitations,
3penalties and definitions of terms, and employ the same modes
4of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3
5through 3-50 (in respect to all provisions therein other than
6the State rate of tax), 4 (except that the reference to the
7State shall be to the taxing municipality), 5, 7, 8 (except
8that the jurisdiction to which the tax shall be a debt to the
9extent indicated in that Section 8 shall be the taxing
10municipality), 9 (except as to the disposition of taxes and
11penalties collected, and except that the returned merchandise
12credit for this municipal tax may not be taken against any
13State tax), 10, 11, 12 (except the reference therein to Section
142b of the Retailers' Occupation Tax Act), 13 (except that any
15reference to the State shall mean the taxing municipality), the
16first paragraph of Section 15, 16, 17 (except that credit
17memoranda issued hereunder may not be used to discharge any
18State tax liability), 18, 19 and 20 of the Service Occupation
19Tax Act and Section 3-7 of the Uniform Penalty and Interest
20Act, as fully as if those provisions were set forth herein.
21    No tax may be imposed by a home rule municipality pursuant
22to this Section unless such municipality also imposes a tax at
23the same rate pursuant to Section 8-11-1 of this Act.
24    Persons subject to any tax imposed pursuant to the
25authority granted in this Section may reimburse themselves for
26their serviceman's tax liability hereunder by separately

 

 

HB3342 Enrolled- 192 -LRB100 08528 SMS 18653 b

1stating such tax as an additional charge, which charge may be
2stated in combination, in a single amount, with State tax which
3servicemen are authorized to collect under the Service Use Tax
4Act, pursuant to such bracket schedules as the Department may
5prescribe.
6    Whenever the Department determines that a refund should be
7made under this Section to a claimant instead of issuing credit
8memorandum, the Department shall notify the State Comptroller,
9who shall cause the order to be drawn for the amount specified,
10and to the person named, in such notification from the
11Department. Such refund shall be paid by the State Treasurer
12out of the home rule municipal retailers' occupation tax fund.
13    The Department shall forthwith pay over to the State
14Treasurer, ex-officio, as trustee, all taxes and penalties
15collected hereunder.
16    As soon as possible after the first day of each month,
17beginning January 1, 2011, upon certification of the Department
18of Revenue, the Comptroller shall order transferred, and the
19Treasurer shall transfer, to the STAR Bonds Revenue Fund the
20local sales tax increment, as defined in the Innovation
21Development and Economy Act, collected under this Section
22during the second preceding calendar month for sales within a
23STAR bond district.
24    After the monthly transfer to the STAR Bonds Revenue Fund,
25on or before the 25th day of each calendar month, the
26Department shall prepare and certify to the Comptroller the

 

 

HB3342 Enrolled- 193 -LRB100 08528 SMS 18653 b

1disbursement of stated sums of money to named municipalities,
2the municipalities to be those from which suppliers and
3servicemen have paid taxes or penalties hereunder to the
4Department during the second preceding calendar month. The
5amount to be paid to each municipality shall be the amount (not
6including credit memoranda) collected hereunder during the
7second preceding calendar month by the Department, and not
8including an amount equal to the amount of refunds made during
9the second preceding calendar month by the Department on behalf
10of such municipality, and not including any amounts that are
11transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the
12remainder, which the Department shall transfer into the Tax
13Compliance and Administration Fund. The Department, at the time
14of each monthly disbursement to the municipalities, shall
15prepare and certify to the State Comptroller the amount to be
16transferred into the Tax Compliance and Administration Fund
17under this Section. Within 10 days after receipt, by the
18Comptroller, of the disbursement certification to the
19municipalities and the Tax Compliance and Administration Fund
20provided for in this Section to be given to the Comptroller by
21the Department, the Comptroller shall cause the orders to be
22drawn for the respective amounts in accordance with the
23directions contained in such certification.
24    In addition to the disbursement required by the preceding
25paragraph and in order to mitigate delays caused by
26distribution procedures, an allocation shall, if requested, be

 

 

HB3342 Enrolled- 194 -LRB100 08528 SMS 18653 b

1made within 10 days after January 14, 1991, and in November of
21991 and each year thereafter, to each municipality that
3received more than $500,000 during the preceding fiscal year,
4(July 1 through June 30) whether collected by the municipality
5or disbursed by the Department as required by this Section.
6Within 10 days after January 14, 1991, participating
7municipalities shall notify the Department in writing of their
8intent to participate. In addition, for the initial
9distribution, participating municipalities shall certify to
10the Department the amounts collected by the municipality for
11each month under its home rule occupation and service
12occupation tax during the period July 1, 1989 through June 30,
131990. The allocation within 10 days after January 14, 1991,
14shall be in an amount equal to the monthly average of these
15amounts, excluding the 2 months of highest receipts. Monthly
16average for the period of July 1, 1990 through June 30, 1991
17will be determined as follows: the amounts collected by the
18municipality under its home rule occupation and service
19occupation tax during the period of July 1, 1990 through
20September 30, 1990, plus amounts collected by the Department
21and paid to such municipality through June 30, 1991, excluding
22the 2 months of highest receipts. The monthly average for each
23subsequent period of July 1 through June 30 shall be an amount
24equal to the monthly distribution made to each such
25municipality under the preceding paragraph during this period,
26excluding the 2 months of highest receipts. The distribution

 

 

HB3342 Enrolled- 195 -LRB100 08528 SMS 18653 b

1made in November 1991 and each year thereafter under this
2paragraph and the preceding paragraph shall be reduced by the
3amount allocated and disbursed under this paragraph in the
4preceding period of July 1 through June 30. The Department
5shall prepare and certify to the Comptroller for disbursement
6the allocations made in accordance with this paragraph.
7    Nothing in this Section shall be construed to authorize a
8municipality to impose a tax upon the privilege of engaging in
9any business which under the constitution of the United States
10may not be made the subject of taxation by this State.
11    An ordinance or resolution imposing or discontinuing a tax
12hereunder or effecting a change in the rate thereof shall be
13adopted and a certified copy thereof filed with the Department
14on or before the first day of June, whereupon the Department
15shall proceed to administer and enforce this Section as of the
16first day of September next following such adoption and filing.
17Beginning January 1, 1992, an ordinance or resolution imposing
18or discontinuing the tax hereunder or effecting a change in the
19rate thereof shall be adopted and a certified copy thereof
20filed with the Department on or before the first day of July,
21whereupon the Department shall proceed to administer and
22enforce this Section as of the first day of October next
23following such adoption and filing. Beginning January 1, 1993,
24an ordinance or resolution imposing or discontinuing the tax
25hereunder or effecting a change in the rate thereof shall be
26adopted and a certified copy thereof filed with the Department

 

 

HB3342 Enrolled- 196 -LRB100 08528 SMS 18653 b

1on or before the first day of October, whereupon the Department
2shall proceed to administer and enforce this Section as of the
3first day of January next following such adoption and filing.
4However, a municipality located in a county with a population
5in excess of 3,000,000 that elected to become a home rule unit
6at the general primary election in 1994 may adopt an ordinance
7or resolution imposing the tax under this Section and file a
8certified copy of the ordinance or resolution with the
9Department on or before July 1, 1994. The Department shall then
10proceed to administer and enforce this Section as of October 1,
111994. Beginning April 1, 1998, an ordinance or resolution
12imposing or discontinuing the tax hereunder or effecting a
13change in the rate thereof shall either (i) be adopted and a
14certified copy thereof filed with the Department on or before
15the first day of April, whereupon the Department shall proceed
16to administer and enforce this Section as of the first day of
17July next following the adoption and filing; or (ii) be adopted
18and a certified copy thereof filed with the Department on or
19before the first day of October, whereupon the Department shall
20proceed to administer and enforce this Section as of the first
21day of January next following the adoption and filing.
22    Any unobligated balance remaining in the Municipal
23Retailers' Occupation Tax Fund on December 31, 1989, which fund
24was abolished by Public Act 85-1135, and all receipts of
25municipal tax as a result of audits of liability periods prior
26to January 1, 1990, shall be paid into the Local Government Tax

 

 

HB3342 Enrolled- 197 -LRB100 08528 SMS 18653 b

1Fund, for distribution as provided by this Section prior to the
2enactment of Public Act 85-1135. All receipts of municipal tax
3as a result of an assessment not arising from an audit, for
4liability periods prior to January 1, 1990, shall be paid into
5the Local Government Tax Fund for distribution before July 1,
61990, as provided by this Section prior to the enactment of
7Public Act 85-1135, and on and after July 1, 1990, all such
8receipts shall be distributed as provided in Section 6z-18 of
9the State Finance Act.
10    As used in this Section, "municipal" and "municipality"
11means a city, village or incorporated town, including an
12incorporated town which has superseded a civil township.
13    This Section shall be known and may be cited as the Home
14Rule Municipal Service Occupation Tax Act.
15(Source: P.A. 100-23, eff. 7-6-17.)
 
16    Section 20-20. The Metropolitan Pier and Exposition
17Authority Act is amended by changing Section 13 as follows:
 
18    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
19    Sec. 13. (a) The Authority shall not have power to levy
20taxes for any purpose, except as provided in subsections (b),
21(c), (d), (e), and (f).
22    (b) By ordinance the Authority shall, as soon as
23practicable after July 1, 1992 (the effective date of Public
24Act 87-733) this amendatory Act of 1991, impose a Metropolitan

 

 

HB3342 Enrolled- 198 -LRB100 08528 SMS 18653 b

1Pier and Exposition Authority Retailers' Occupation Tax upon
2all persons engaged in the business of selling tangible
3personal property at retail within the territory described in
4this subsection at the rate of 1.0% of the gross receipts (i)
5from the sale of food, alcoholic beverages, and soft drinks
6sold for consumption on the premises where sold and (ii) from
7the sale of food, alcoholic beverages, and soft drinks sold for
8consumption off the premises where sold by a retailer whose
9principal source of gross receipts is from the sale of food,
10alcoholic beverages, and soft drinks prepared for immediate
11consumption.
12    The tax imposed under this subsection and all civil
13penalties that may be assessed as an incident to that tax shall
14be collected and enforced by the Illinois Department of
15Revenue. The Department shall have full power to administer and
16enforce this subsection, to collect all taxes and penalties so
17collected in the manner provided in this subsection, and to
18determine all rights to credit memoranda arising on account of
19the erroneous payment of tax or penalty under this subsection.
20In the administration of and compliance with this subsection,
21the Department and persons who are subject to this subsection
22shall have the same rights, remedies, privileges, immunities,
23powers, and duties, shall be subject to the same conditions,
24restrictions, limitations, penalties, exclusions, exemptions,
25and definitions of terms, and shall employ the same modes of
26procedure applicable to this Retailers' Occupation Tax as are

 

 

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1prescribed in Sections 1, 2 through 2-65 (in respect to all
2provisions of those Sections other than the State rate of
3taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
4and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
55j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
61, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
7after January 1, 1994, all applicable provisions of the Uniform
8Penalty and Interest Act that are not inconsistent with this
9Act, as fully as if provisions contained in those Sections of
10the Retailers' Occupation Tax Act were set forth in this
11subsection.
12    Persons subject to any tax imposed under the authority
13granted in this subsection may reimburse themselves for their
14seller's tax liability under this subsection by separately
15stating that tax as an additional charge, which charge may be
16stated in combination, in a single amount, with State taxes
17that sellers are required to collect under the Use Tax Act,
18pursuant to bracket schedules as the Department may prescribe.
19The retailer filing the return shall, at the time of filing the
20return, pay to the Department the amount of tax imposed under
21this subsection, less a discount of 1.75%, which is allowed to
22reimburse the retailer for the expenses incurred in keeping
23records, preparing and filing returns, remitting the tax, and
24supplying data to the Department on request.
25    Whenever the Department determines that a refund should be
26made under this subsection to a claimant instead of issuing a

 

 

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1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause a warrant to be drawn for the
3amount specified and to the person named in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the Metropolitan Pier and Exposition Authority
6trust fund held by the State Treasurer as trustee for the
7Authority.
8    Nothing in this subsection authorizes the Authority to
9impose a tax upon the privilege of engaging in any business
10that under the Constitution of the United States may not be
11made the subject of taxation by this State.
12    The Department shall forthwith pay over to the State
13Treasurer, ex officio, as trustee for the Authority, all taxes
14and penalties collected under this subsection for deposit into
15a trust fund held outside of the State Treasury.
16    As soon as possible after the first day of each month,
17beginning January 1, 2011, upon certification of the Department
18of Revenue, the Comptroller shall order transferred, and the
19Treasurer shall transfer, to the STAR Bonds Revenue Fund the
20local sales tax increment, as defined in the Innovation
21Development and Economy Act, collected under this subsection
22during the second preceding calendar month for sales within a
23STAR bond district.
24    After the monthly transfer to the STAR Bonds Revenue Fund,
25on or before the 25th day of each calendar month, the
26Department shall prepare and certify to the Comptroller the

 

 

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1amounts to be paid under subsection (g) of this Section, which
2shall be the amounts, not including credit memoranda, collected
3under this subsection during the second preceding calendar
4month by the Department, less any amounts determined by the
5Department to be necessary for the payment of refunds, less
61.5% 2% of such balance, which sum shall be deposited by the
7State Treasurer into the Tax Compliance and Administration Fund
8in the State Treasury from which it shall be appropriated to
9the Department to cover the costs of the Department in
10administering and enforcing the provisions of this subsection,
11and less any amounts that are transferred to the STAR Bonds
12Revenue Fund. Within 10 days after receipt by the Comptroller
13of the certification, the Comptroller shall cause the orders to
14be drawn for the remaining amounts, and the Treasurer shall
15administer those amounts as required in subsection (g).
16    A certificate of registration issued by the Illinois
17Department of Revenue to a retailer under the Retailers'
18Occupation Tax Act shall permit the registrant to engage in a
19business that is taxed under the tax imposed under this
20subsection, and no additional registration shall be required
21under the ordinance imposing the tax or under this subsection.
22    A certified copy of any ordinance imposing or discontinuing
23any tax under this subsection or effecting a change in the rate
24of that tax shall be filed with the Department, whereupon the
25Department shall proceed to administer and enforce this
26subsection on behalf of the Authority as of the first day of

 

 

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1the third calendar month following the date of filing.
2    The tax authorized to be levied under this subsection may
3be levied within all or any part of the following described
4portions of the metropolitan area:
5        (1) that portion of the City of Chicago located within
6    the following area: Beginning at the point of intersection
7    of the Cook County - DuPage County line and York Road, then
8    North along York Road to its intersection with Touhy
9    Avenue, then east along Touhy Avenue to its intersection
10    with the Northwest Tollway, then southeast along the
11    Northwest Tollway to its intersection with Lee Street, then
12    south along Lee Street to Higgins Road, then south and east
13    along Higgins Road to its intersection with Mannheim Road,
14    then south along Mannheim Road to its intersection with
15    Irving Park Road, then west along Irving Park Road to its
16    intersection with the Cook County - DuPage County line,
17    then north and west along the county line to the point of
18    beginning; and
19        (2) that portion of the City of Chicago located within
20    the following area: Beginning at the intersection of West
21    55th Street with Central Avenue, then east along West 55th
22    Street to its intersection with South Cicero Avenue, then
23    south along South Cicero Avenue to its intersection with
24    West 63rd Street, then west along West 63rd Street to its
25    intersection with South Central Avenue, then north along
26    South Central Avenue to the point of beginning; and

 

 

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1        (3) that portion of the City of Chicago located within
2    the following area: Beginning at the point 150 feet west of
3    the intersection of the west line of North Ashland Avenue
4    and the north line of West Diversey Avenue, then north 150
5    feet, then east along a line 150 feet north of the north
6    line of West Diversey Avenue extended to the shoreline of
7    Lake Michigan, then following the shoreline of Lake
8    Michigan (including Navy Pier and all other improvements
9    fixed to land, docks, or piers) to the point where the
10    shoreline of Lake Michigan and the Adlai E. Stevenson
11    Expressway extended east to that shoreline intersect, then
12    west along the Adlai E. Stevenson Expressway to a point 150
13    feet west of the west line of South Ashland Avenue, then
14    north along a line 150 feet west of the west line of South
15    and North Ashland Avenue to the point of beginning.
16    The tax authorized to be levied under this subsection may
17also be levied on food, alcoholic beverages, and soft drinks
18sold on boats and other watercraft departing from and returning
19to the shoreline of Lake Michigan (including Navy Pier and all
20other improvements fixed to land, docks, or piers) described in
21item (3).
22    (c) By ordinance the Authority shall, as soon as
23practicable after July 1, 1992 (the effective date of Public
24Act 87-733) this amendatory Act of 1991, impose an occupation
25tax upon all persons engaged in the corporate limits of the
26City of Chicago in the business of renting, leasing, or letting

 

 

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1rooms in a hotel, as defined in the Hotel Operators' Occupation
2Tax Act, at a rate of 2.5% of the gross rental receipts from
3the renting, leasing, or letting of hotel rooms within the City
4of Chicago, excluding, however, from gross rental receipts the
5proceeds of renting, leasing, or letting to permanent residents
6of a hotel, as defined in that Act. Gross rental receipts shall
7not include charges that are added on account of the liability
8arising from any tax imposed by the State or any governmental
9agency on the occupation of renting, leasing, or letting rooms
10in a hotel.
11    The tax imposed by the Authority under this subsection and
12all civil penalties that may be assessed as an incident to that
13tax shall be collected and enforced by the Illinois Department
14of Revenue. The certificate of registration that is issued by
15the Department to a lessor under the Hotel Operators'
16Occupation Tax Act shall permit that registrant to engage in a
17business that is taxable under any ordinance enacted under this
18subsection without registering separately with the Department
19under that ordinance or under this subsection. The Department
20shall have full power to administer and enforce this
21subsection, to collect all taxes and penalties due under this
22subsection, to dispose of taxes and penalties so collected in
23the manner provided in this subsection, and to determine all
24rights to credit memoranda arising on account of the erroneous
25payment of tax or penalty under this subsection. In the
26administration of and compliance with this subsection, the

 

 

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1Department and persons who are subject to this subsection shall
2have the same rights, remedies, privileges, immunities,
3powers, and duties, shall be subject to the same conditions,
4restrictions, limitations, penalties, and definitions of
5terms, and shall employ the same modes of procedure as are
6prescribed in the Hotel Operators' Occupation Tax Act (except
7where that Act is inconsistent with this subsection), as fully
8as if the provisions contained in the Hotel Operators'
9Occupation Tax Act were set out in this subsection.
10    Whenever the Department determines that a refund should be
11made under this subsection to a claimant instead of issuing a
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause a warrant to be drawn for the
14amount specified and to the person named in the notification
15from the Department. The refund shall be paid by the State
16Treasurer out of the Metropolitan Pier and Exposition Authority
17trust fund held by the State Treasurer as trustee for the
18Authority.
19    Persons subject to any tax imposed under the authority
20granted in this subsection may reimburse themselves for their
21tax liability for that tax by separately stating that tax as an
22additional charge, which charge may be stated in combination,
23in a single amount, with State taxes imposed under the Hotel
24Operators' Occupation Tax Act, the municipal tax imposed under
25Section 8-3-13 of the Illinois Municipal Code, and the tax
26imposed under Section 19 of the Illinois Sports Facilities

 

 

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1Authority Act.
2    The person filing the return shall, at the time of filing
3the return, pay to the Department the amount of tax, less a
4discount of 2.1% or $25 per calendar year, whichever is
5greater, which is allowed to reimburse the operator for the
6expenses incurred in keeping records, preparing and filing
7returns, remitting the tax, and supplying data to the
8Department on request.
9    Except as otherwise provided in this paragraph, the
10Department shall forthwith pay over to the State Treasurer, ex
11officio, as trustee for the Authority, all taxes and penalties
12collected under this subsection for deposit into a trust fund
13held outside the State Treasury. On or before the 25th day of
14each calendar month, the Department shall certify to the
15Comptroller the amounts to be paid under subsection (g) of this
16Section, which shall be the amounts (not including credit
17memoranda) collected under this subsection during the second
18preceding calendar month by the Department, less any amounts
19determined by the Department to be necessary for payment of
20refunds, less 1.5% 2% of the remainder, which the Department
21shall transfer into the Tax Compliance and Administration Fund.
22The Department, at the time of each monthly disbursement to the
23Authority, shall prepare and certify to the State Comptroller
24the amount to be transferred into the Tax Compliance and
25Administration Fund under this subsection. Within 10 days after
26receipt by the Comptroller of the Department's certification,

 

 

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1the Comptroller shall cause the orders to be drawn for such
2amounts, and the Treasurer shall administer the amounts
3distributed to the Authority as required in subsection (g).
4    A certified copy of any ordinance imposing or discontinuing
5a tax under this subsection or effecting a change in the rate
6of that tax shall be filed with the Illinois Department of
7Revenue, whereupon the Department shall proceed to administer
8and enforce this subsection on behalf of the Authority as of
9the first day of the third calendar month following the date of
10filing.
11    (d) By ordinance the Authority shall, as soon as
12practicable after July 1, 1992 (the effective date of Public
13Act 87-733) this amendatory Act of 1991, impose a tax upon all
14persons engaged in the business of renting automobiles in the
15metropolitan area at the rate of 6% of the gross receipts from
16that business, except that no tax shall be imposed on the
17business of renting automobiles for use as taxicabs or in
18livery service. The tax imposed under this subsection and all
19civil penalties that may be assessed as an incident to that tax
20shall be collected and enforced by the Illinois Department of
21Revenue. The certificate of registration issued by the
22Department to a retailer under the Retailers' Occupation Tax
23Act or under the Automobile Renting Occupation and Use Tax Act
24shall permit that person to engage in a business that is
25taxable under any ordinance enacted under this subsection
26without registering separately with the Department under that

 

 

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1ordinance or under this subsection. The Department shall have
2full power to administer and enforce this subsection, to
3collect all taxes and penalties due under this subsection, to
4dispose of taxes and penalties so collected in the manner
5provided in this subsection, and to determine all rights to
6credit memoranda arising on account of the erroneous payment of
7tax or penalty under this subsection. In the administration of
8and compliance with this subsection, the Department and persons
9who are subject to this subsection shall have the same rights,
10remedies, privileges, immunities, powers, and duties, be
11subject to the same conditions, restrictions, limitations,
12penalties, and definitions of terms, and employ the same modes
13of procedure as are prescribed in Sections 2 and 3 (in respect
14to all provisions of those Sections other than the State rate
15of tax; and in respect to the provisions of the Retailers'
16Occupation Tax Act referred to in those Sections, except as to
17the disposition of taxes and penalties collected, except for
18the provision allowing retailers a deduction from the tax to
19cover certain costs, and except that credit memoranda issued
20under this subsection may not be used to discharge any State
21tax liability) of the Automobile Renting Occupation and Use Tax
22Act, as fully as if provisions contained in those Sections of
23that Act were set forth in this subsection.
24    Persons subject to any tax imposed under the authority
25granted in this subsection may reimburse themselves for their
26tax liability under this subsection by separately stating that

 

 

HB3342 Enrolled- 209 -LRB100 08528 SMS 18653 b

1tax as an additional charge, which charge may be stated in
2combination, in a single amount, with State tax that sellers
3are required to collect under the Automobile Renting Occupation
4and Use Tax Act, pursuant to bracket schedules as the
5Department may prescribe.
6    Whenever the Department determines that a refund should be
7made under this subsection to a claimant instead of issuing a
8credit memorandum, the Department shall notify the State
9Comptroller, who shall cause a warrant to be drawn for the
10amount specified and to the person named in the notification
11from the Department. The refund shall be paid by the State
12Treasurer out of the Metropolitan Pier and Exposition Authority
13trust fund held by the State Treasurer as trustee for the
14Authority.
15    Except as otherwise provided in this paragraph, the
16Department shall forthwith pay over to the State Treasurer, ex
17officio, as trustee, all taxes and penalties collected under
18this subsection for deposit into a trust fund held outside the
19State Treasury. On or before the 25th day of each calendar
20month, the Department shall certify to the Comptroller the
21amounts to be paid under subsection (g) of this Section (not
22including credit memoranda) collected under this subsection
23during the second preceding calendar month by the Department,
24less any amount determined by the Department to be necessary
25for payment of refunds, less 1.5% 2% of the remainder, which
26the Department shall transfer into the Tax Compliance and

 

 

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1Administration Fund. The Department, at the time of each
2monthly disbursement to the Authority, shall prepare and
3certify to the State Comptroller the amount to be transferred
4into the Tax Compliance and Administration Fund under this
5subsection. Within 10 days after receipt by the Comptroller of
6the Department's certification, the Comptroller shall cause
7the orders to be drawn for such amounts, and the Treasurer
8shall administer the amounts distributed to the Authority as
9required in subsection (g).
10    Nothing in this subsection authorizes the Authority to
11impose a tax upon the privilege of engaging in any business
12that under the Constitution of the United States may not be
13made the subject of taxation by this State.
14    A certified copy of any ordinance imposing or discontinuing
15a tax under this subsection or effecting a change in the rate
16of that tax shall be filed with the Illinois Department of
17Revenue, whereupon the Department shall proceed to administer
18and enforce this subsection on behalf of the Authority as of
19the first day of the third calendar month following the date of
20filing.
21    (e) By ordinance the Authority shall, as soon as
22practicable after July 1, 1992 (the effective date of Public
23Act 87-733) this amendatory Act of 1991, impose a tax upon the
24privilege of using in the metropolitan area an automobile that
25is rented from a rentor outside Illinois and is titled or
26registered with an agency of this State's government at a rate

 

 

HB3342 Enrolled- 211 -LRB100 08528 SMS 18653 b

1of 6% of the rental price of that automobile, except that no
2tax shall be imposed on the privilege of using automobiles
3rented for use as taxicabs or in livery service. The tax shall
4be collected from persons whose Illinois address for titling or
5registration purposes is given as being in the metropolitan
6area. The tax shall be collected by the Department of Revenue
7for the Authority. The tax must be paid to the State or an
8exemption determination must be obtained from the Department of
9Revenue before the title or certificate of registration for the
10property may be issued. The tax or proof of exemption may be
11transmitted to the Department by way of the State agency with
12which or State officer with whom the tangible personal property
13must be titled or registered if the Department and that agency
14or State officer determine that this procedure will expedite
15the processing of applications for title or registration.
16    The Department shall have full power to administer and
17enforce this subsection, to collect all taxes, penalties, and
18interest due under this subsection, to dispose of taxes,
19penalties, and interest so collected in the manner provided in
20this subsection, and to determine all rights to credit
21memoranda or refunds arising on account of the erroneous
22payment of tax, penalty, or interest under this subsection. In
23the administration of and compliance with this subsection, the
24Department and persons who are subject to this subsection shall
25have the same rights, remedies, privileges, immunities,
26powers, and duties, be subject to the same conditions,

 

 

HB3342 Enrolled- 212 -LRB100 08528 SMS 18653 b

1restrictions, limitations, penalties, and definitions of
2terms, and employ the same modes of procedure as are prescribed
3in Sections 2 and 4 (except provisions pertaining to the State
4rate of tax; and in respect to the provisions of the Use Tax
5Act referred to in that Section, except provisions concerning
6collection or refunding of the tax by retailers, except the
7provisions of Section 19 pertaining to claims by retailers,
8except the last paragraph concerning refunds, and except that
9credit memoranda issued under this subsection may not be used
10to discharge any State tax liability) of the Automobile Renting
11Occupation and Use Tax Act, as fully as if provisions contained
12in those Sections of that Act were set forth in this
13subsection.
14    Whenever the Department determines that a refund should be
15made under this subsection to a claimant instead of issuing a
16credit memorandum, the Department shall notify the State
17Comptroller, who shall cause a warrant to be drawn for the
18amount specified and to the person named in the notification
19from the Department. The refund shall be paid by the State
20Treasurer out of the Metropolitan Pier and Exposition Authority
21trust fund held by the State Treasurer as trustee for the
22Authority.
23    Except as otherwise provided in this paragraph, the
24Department shall forthwith pay over to the State Treasurer, ex
25officio, as trustee, all taxes, penalties, and interest
26collected under this subsection for deposit into a trust fund

 

 

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1held outside the State Treasury. On or before the 25th day of
2each calendar month, the Department shall certify to the State
3Comptroller the amounts to be paid under subsection (g) of this
4Section, which shall be the amounts (not including credit
5memoranda) collected under this subsection during the second
6preceding calendar month by the Department, less any amounts
7determined by the Department to be necessary for payment of
8refunds, less 1.5% 2% of the remainder, which the Department
9shall transfer into the Tax Compliance and Administration Fund.
10The Department, at the time of each monthly disbursement to the
11Authority, shall prepare and certify to the State Comptroller
12the amount to be transferred into the Tax Compliance and
13Administration Fund under this subsection. Within 10 days after
14receipt by the State Comptroller of the Department's
15certification, the Comptroller shall cause the orders to be
16drawn for such amounts, and the Treasurer shall administer the
17amounts distributed to the Authority as required in subsection
18(g).
19    A certified copy of any ordinance imposing or discontinuing
20a tax or effecting a change in the rate of that tax shall be
21filed with the Illinois Department of Revenue, whereupon the
22Department shall proceed to administer and enforce this
23subsection on behalf of the Authority as of the first day of
24the third calendar month following the date of filing.
25    (f) By ordinance the Authority shall, as soon as
26practicable after July 1, 1992 (the effective date of Public

 

 

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1Act 87-733) this amendatory Act of 1991, impose an occupation
2tax on all persons, other than a governmental agency, engaged
3in the business of providing ground transportation for hire to
4passengers in the metropolitan area at a rate of (i) $4 per
5taxi or livery vehicle departure with passengers for hire from
6commercial service airports in the metropolitan area, (ii) for
7each departure with passengers for hire from a commercial
8service airport in the metropolitan area in a bus or van
9operated by a person other than a person described in item
10(iii): $18 per bus or van with a capacity of 1-12 passengers,
11$36 per bus or van with a capacity of 13-24 passengers, and $54
12per bus or van with a capacity of over 24 passengers, and (iii)
13for each departure with passengers for hire from a commercial
14service airport in the metropolitan area in a bus or van
15operated by a person regulated by the Interstate Commerce
16Commission or Illinois Commerce Commission, operating
17scheduled service from the airport, and charging fares on a per
18passenger basis: $2 per passenger for hire in each bus or van.
19The term "commercial service airports" means those airports
20receiving scheduled passenger service and enplaning more than
21100,000 passengers per year.
22    In the ordinance imposing the tax, the Authority may
23provide for the administration and enforcement of the tax and
24the collection of the tax from persons subject to the tax as
25the Authority determines to be necessary or practicable for the
26effective administration of the tax. The Authority may enter

 

 

HB3342 Enrolled- 215 -LRB100 08528 SMS 18653 b

1into agreements as it deems appropriate with any governmental
2agency providing for that agency to act as the Authority's
3agent to collect the tax.
4    In the ordinance imposing the tax, the Authority may
5designate a method or methods for persons subject to the tax to
6reimburse themselves for the tax liability arising under the
7ordinance (i) by separately stating the full amount of the tax
8liability as an additional charge to passengers departing the
9airports, (ii) by separately stating one-half of the tax
10liability as an additional charge to both passengers departing
11from and to passengers arriving at the airports, or (iii) by
12some other method determined by the Authority.
13    All taxes, penalties, and interest collected under any
14ordinance adopted under this subsection, less any amounts
15determined to be necessary for the payment of refunds and less
16the taxes, penalties, and interest attributable to any increase
17in the rate of tax authorized by Public Act 96-898, shall be
18paid forthwith to the State Treasurer, ex officio, for deposit
19into a trust fund held outside the State Treasury and shall be
20administered by the State Treasurer as provided in subsection
21(g) of this Section. All taxes, penalties, and interest
22attributable to any increase in the rate of tax authorized by
23Public Act 96-898 shall be paid by the State Treasurer as
24follows: 25% for deposit into the Convention Center Support
25Fund, to be used by the Village of Rosemont for the repair,
26maintenance, and improvement of the Donald E. Stephens

 

 

HB3342 Enrolled- 216 -LRB100 08528 SMS 18653 b

1Convention Center and for debt service on debt instruments
2issued for those purposes by the village and 75% to the
3Authority to be used for grants to an organization meeting the
4qualifications set out in Section 5.6 of this Act, provided the
5Metropolitan Pier and Exposition Authority has entered into a
6marketing agreement with such an organization.
7    (g) Amounts deposited from the proceeds of taxes imposed by
8the Authority under subsections (b), (c), (d), (e), and (f) of
9this Section and amounts deposited under Section 19 of the
10Illinois Sports Facilities Authority Act shall be held in a
11trust fund outside the State Treasury and, other than the
12amounts transferred into the Tax Compliance and Administration
13Fund under subsections (b), (c), (d), and (e), shall be
14administered by the Treasurer as follows:
15        (1) An amount necessary for the payment of refunds with
16    respect to those taxes shall be retained in the trust fund
17    and used for those payments.
18        (2) On July 20 and on the 20th of each month
19    thereafter, provided that the amount requested in the
20    annual certificate of the Chairman of the Authority filed
21    under Section 8.25f of the State Finance Act has been
22    appropriated for payment to the Authority, 1/8 of the local
23    tax transfer amount, together with any cumulative
24    deficiencies in the amounts transferred into the McCormick
25    Place Expansion Project Fund under this subparagraph (2)
26    during the fiscal year for which the certificate has been

 

 

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1    filed, shall be transferred from the trust fund into the
2    McCormick Place Expansion Project Fund in the State
3    treasury until 100% of the local tax transfer amount has
4    been so transferred. "Local tax transfer amount" shall mean
5    the amount requested in the annual certificate, minus the
6    reduction amount. "Reduction amount" shall mean $41.7
7    million in fiscal year 2011, $36.7 million in fiscal year
8    2012, $36.7 million in fiscal year 2013, $36.7 million in
9    fiscal year 2014, and $31.7 million in each fiscal year
10    thereafter until 2032, provided that the reduction amount
11    shall be reduced by (i) the amount certified by the
12    Authority to the State Comptroller and State Treasurer
13    under Section 8.25 of the State Finance Act, as amended,
14    with respect to that fiscal year and (ii) in any fiscal
15    year in which the amounts deposited in the trust fund under
16    this Section exceed $318.3 million, exclusive of amounts
17    set aside for refunds and for the reserve account, one
18    dollar for each dollar of the deposits in the trust fund
19    above $318.3 million with respect to that year, exclusive
20    of amounts set aside for refunds and for the reserve
21  &n