Sen. Martin A. Sandoval
Filed: 6/29/2017
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1 | AMENDMENT TO SENATE BILL 990
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2 | AMENDMENT NO. ______. Amend Senate Bill 990 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The State Finance Act is amended by adding | ||||||
5 | Sections 5.878, 5.879, 5.880, 6z-20.1, 6z-20.2, 6z-101, and | ||||||
6 | 6z-102 as follows: | ||||||
7 | (30 ILCS 105/5.878 new) | ||||||
8 | Sec. 5.878. The State Aviation Program Fund. | ||||||
9 | (30 ILCS 105/5.879 new) | ||||||
10 | Sec. 5.879. The Local Government Aviation Trust Fund. | ||||||
11 | (30 ILCS 105/5.880 new) | ||||||
12 | Sec. 5.880. The Aviation Fuel Sales Tax Refund Fund. | ||||||
13 | (30 ILCS 105/6z-20.1 new) |
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1 | Sec. 6z-20.1. The State Aviation Program Fund. | ||||||
2 | (a) The State Aviation Program Fund is created in the State | ||||||
3 | Treasury. Moneys in the Fund shall be used by the Department of | ||||||
4 | Transportation for the purposes of administering a State | ||||||
5 | Aviation Program. The moneys shall be used for the purpose of | ||||||
6 | (i) distributing grants to units of local government to be used | ||||||
7 | for airport-related purposes and (ii) by the State for | ||||||
8 | airport-related purposes. | ||||||
9 | (b) The provisions directing the distributions from the | ||||||
10 | State Aviation Program provided for in this Section shall | ||||||
11 | constitute an irrevocable and continuing appropriation of all | ||||||
12 | amounts as provided herein. | ||||||
13 | (c) For the purposes of this Section, "airport-related | ||||||
14 | purposes" means: | ||||||
15 | (1) the capital or operating costs of (i) an airport, | ||||||
16 | (ii) a local airport system, or (iii) any other local | ||||||
17 | facility that is owned or operated by the person or entity | ||||||
18 | that owns or operates the airport and is directly and | ||||||
19 | substantially related to the air transportation of | ||||||
20 | passengers or property as provided in 49 U.S.C. §47133; | ||||||
21 | (2) noise mitigation or abatement on or off of airport | ||||||
22 | property; and | ||||||
23 | (3) programs aimed at increasing diversity and | ||||||
24 | enhancing participation in all aspects of airport | ||||||
25 | operations and airport-related projects and contracting by | ||||||
26 | any company that has secured certification as (i) a |
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1 | minority-owned business, female-owned business, or | ||||||
2 | business owned by a person with a disability under the | ||||||
3 | Business Enterprise for Minorities, Females, and Persons | ||||||
4 | with Disabilities Act or (ii) an airport concession | ||||||
5 | disadvantaged business entity under 49 C.F.R. Part 23 or | ||||||
6 | 26, including programs for education, mentoring, | ||||||
7 | apprenticeships, job fairs, and community outreach. | ||||||
8 | |||||||
9 | (30 ILCS 105/6z-20.2 new) | ||||||
10 | Sec. 6z-20.2. The Local Government Aviation Trust Fund. | ||||||
11 | (a) The Local Government Aviation Trust Fund is created as | ||||||
12 | a trust fund in the State Treasury. Moneys in the Trust Fund | ||||||
13 | shall be used by units of local government for airport-related | ||||||
14 | purposes. | ||||||
15 | (b) Moneys in the Trust Fund are not subject to | ||||||
16 | appropriation and shall be used solely as provided in this | ||||||
17 | Section. All deposits into the Trust Fund shall be held in the | ||||||
18 | Trust Fund by the State Treasurer, ex officio, as trustee | ||||||
19 | separate and apart from all public moneys or funds of this | ||||||
20 | State. | ||||||
21 | (c) On or before the 25th day of each calendar month, the | ||||||
22 | Department shall prepare and certify to the Comptroller the | ||||||
23 | disbursement of stated sums of money to named units of local | ||||||
24 | government, the units of local government to be those from | ||||||
25 | which retailers or servicemen have paid tax or penalties to the |
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1 | Department during the second preceding calendar month on sales | ||||||
2 | of aviation fuel. The amount to be paid to each unit of local | ||||||
3 | government shall be the amount (not including credit memoranda) | ||||||
4 | collected during the second preceding calendar month by the | ||||||
5 | Department and paid into the Local Government Aviation Trust | ||||||
6 | Fund, plus an amount the Department determines is necessary to | ||||||
7 | offset any amounts which were erroneously paid to a different | ||||||
8 | taxing body, and not including an amount equal to the amount of | ||||||
9 | refunds made during the second preceding calendar month by the | ||||||
10 | Department, and not including any amount which the Department | ||||||
11 | determines is necessary to offset any amounts which are payable | ||||||
12 | to a different taxing body but were erroneously paid to the | ||||||
13 | unit of local government. Within 10 days after receipt by the | ||||||
14 | Comptroller of the certification for disbursement to the units | ||||||
15 | of local government, provided for in this Section to be given | ||||||
16 | to the Comptroller by the Department, the Comptroller shall | ||||||
17 | cause the orders to be drawn for the respective amounts in | ||||||
18 | accordance with the directions contained in the certification. | ||||||
19 | When certifying the amount of the monthly disbursement to a | ||||||
20 | unit of local government under this Section, the Department | ||||||
21 | shall increase or decrease that amount by an amount necessary | ||||||
22 | to offset any misallocation of previous disbursements. The | ||||||
23 | offset amount shall be the amount erroneously disbursed within | ||||||
24 | the 6 months preceding the time a misallocation is discovered. | ||||||
25 | (d) For the purposes of this Section, "airport-related | ||||||
26 | purposes" means: |
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1 | (1) the capital or operating costs of (i) an airport, | ||||||
2 | (ii) a local airport system, or (iii) any other local | ||||||
3 | facility that is owned or operated by the person or entity | ||||||
4 | that owns or operates the airport and is directly and | ||||||
5 | substantially related to the air transportation of | ||||||
6 | passengers or property as provided in 49 U.S.C. §47133; | ||||||
7 | (2) noise mitigation or abatement on or off of airport | ||||||
8 | property; and | ||||||
9 | (3) programs aimed at increasing diversity and | ||||||
10 | enhancing participation in all aspects of airport | ||||||
11 | operations and airport-related projects and contracting by | ||||||
12 | any company that has secured certification as (i) a | ||||||
13 | minority-owned business, female-owned business, or | ||||||
14 | business owned by a person with a disability under the | ||||||
15 | Business Enterprise for Minorities, Females, and Persons | ||||||
16 | with Disabilities Act or (ii) an airport concession | ||||||
17 | disadvantaged business entity under 49 C.F.R. Part 23 or | ||||||
18 | 26, including programs for education, mentoring, | ||||||
19 | apprenticeships, job fairs, and community outreach. | ||||||
20 | (30 ILCS 105/6z-102 new) | ||||||
21 | Sec. 6z-102. The Aviation Fuel Sales Tax Refund Fund. | ||||||
22 | (a) The Aviation Fuel Sales Tax Refund Fund is hereby | ||||||
23 | created as a special fund in the State Treasury. Moneys in the | ||||||
24 | Aviation Fuel Sales Tax Refund Fund shall be used by the | ||||||
25 | Department of Revenue to pay refunds of Use Tax, Service Use |
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1 | Tax, Service Occupation Tax, and Retailers' Occupation Tax paid | ||||||
2 | on aviation fuel in the manner provided in Section 19 of the | ||||||
3 | Use Tax Act, Section 17 of the Service Use Tax Act, Section 17 | ||||||
4 | of the Service Occupation Tax Act, and Section 6 of the | ||||||
5 | Retailers' Occupation Tax Act. | ||||||
6 | (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall | ||||||
7 | be expended exclusively for the purpose of paying refunds | ||||||
8 | pursuant to this Section. | ||||||
9 | (c) The Director of Revenue shall order payment of refunds | ||||||
10 | under this Section from the Aviation Fuel Sales Tax Refund Fund | ||||||
11 | only to the extent that amounts collected pursuant to Section 3 | ||||||
12 | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
13 | Act, Section 9 of the Service Occupation Tax Act, and Section 9 | ||||||
14 | of the Service Use Tax Act on aviation fuel have been deposited | ||||||
15 | and retained in the Fund. | ||||||
16 | As soon as possible after the end of each fiscal year, the | ||||||
17 | Director of Revenue shall order transferred and the State | ||||||
18 | Treasurer and State Comptroller shall transfer from the | ||||||
19 | Aviation Fuel Sales Tax Refund Fund to the State Aviation | ||||||
20 | Program Fund 20% of any surplus remaining as of the end of such | ||||||
21 | fiscal year and shall transfer from the Aviation Fuel Sales Tax | ||||||
22 | Refund Fund to the General Revenue Fund 80% of any surplus | ||||||
23 | remaining as of the end of such fiscal year. | ||||||
24 | (d) This Section shall constitute an irrevocable and | ||||||
25 | continuing appropriation from the Aviation Fuel Sales Tax | ||||||
26 | Refund Fund for the purpose of paying refunds in accordance |
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1 | with the provisions of this Section. | ||||||
2 | Section 7. The Business Enterprise for Minorities, | ||||||
3 | Females, and Persons with
Disabilities Act is amended by | ||||||
4 | changing Section 2 as follows:
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5 | (30 ILCS 575/2)
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6 | (Section scheduled to be repealed on June 30, 2020) | ||||||
7 | Sec. 2. Definitions.
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8 | (A) For the purpose of this Act, the following
terms shall | ||||||
9 | have the following definitions:
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10 | (1) "Minority person" shall mean a person who is a | ||||||
11 | citizen or lawful
permanent resident of the United States | ||||||
12 | and who is any of the following:
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13 | (a) American Indian or Alaska Native (a person | ||||||
14 | having origins in any of the original peoples of North | ||||||
15 | and South America, including Central America, and who | ||||||
16 | maintains tribal affiliation or community attachment). | ||||||
17 | (b) Asian (a person having origins in any of the | ||||||
18 | original peoples of the Far East, Southeast Asia, or | ||||||
19 | the Indian subcontinent, including, but not limited | ||||||
20 | to, Cambodia, China, India, Japan, Korea, Malaysia, | ||||||
21 | Pakistan, the Philippine Islands, Thailand, and | ||||||
22 | Vietnam). | ||||||
23 | (c) Black or African American (a person having | ||||||
24 | origins in any of the black racial groups of Africa). |
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1 | Terms such as "Haitian" or "Negro" can be used in | ||||||
2 | addition to "Black or African American". | ||||||
3 | (d) Hispanic or Latino (a person of Cuban, Mexican, | ||||||
4 | Puerto Rican, South or Central American, or other | ||||||
5 | Spanish culture or origin, regardless of race). | ||||||
6 | (e) Native Hawaiian or Other Pacific Islander (a | ||||||
7 | person having origins in any of the original peoples of | ||||||
8 | Hawaii, Guam, Samoa, or other Pacific Islands).
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9 | (2) "Female" shall mean a person who is a citizen or | ||||||
10 | lawful permanent
resident of the United States and who is | ||||||
11 | of the female gender.
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12 | (2.05) "Person with a disability" means a person who is | ||||||
13 | a citizen or
lawful resident of the United States and is a | ||||||
14 | person qualifying as a person with a disability under | ||||||
15 | subdivision (2.1) of this subsection (A).
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16 | (2.1) "Person with a disability" means a person with a | ||||||
17 | severe physical or mental disability that:
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18 | (a) results from:
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19 | amputation,
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20 | arthritis,
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21 | autism,
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22 | blindness,
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23 | burn injury,
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24 | cancer,
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25 | cerebral palsy,
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26 | Crohn's disease, |
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1 | cystic fibrosis,
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2 | deafness,
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3 | head injury,
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4 | heart disease,
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5 | hemiplegia,
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6 | hemophilia,
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7 | respiratory or pulmonary dysfunction,
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8 | an intellectual disability,
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9 | mental illness,
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10 | multiple sclerosis,
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11 | muscular dystrophy,
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12 | musculoskeletal disorders,
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13 | neurological disorders, including stroke and | ||||||
14 | epilepsy,
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15 | paraplegia,
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16 | quadriplegia and other spinal cord conditions,
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17 | sickle cell anemia,
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18 | ulcerative colitis, | ||||||
19 | specific learning disabilities, or
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20 | end stage renal failure disease; and
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21 | (b) substantially limits one or more of the | ||||||
22 | person's major life activities.
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23 | Another disability or combination of disabilities may | ||||||
24 | also be considered
as a severe disability for the purposes | ||||||
25 | of item (a) of this
subdivision (2.1) if it is determined | ||||||
26 | by an evaluation of
rehabilitation potential to
cause a |
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1 | comparable degree of substantial functional limitation | ||||||
2 | similar to
the specific list of disabilities listed in item | ||||||
3 | (a) of this
subdivision (2.1).
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4 | (3) "Minority owned business" means a business which is | ||||||
5 | at least
51% owned by one or more minority persons, or in | ||||||
6 | the case of a
corporation, at least 51% of the stock in | ||||||
7 | which is owned by one or
more minority persons; and the | ||||||
8 | management and daily business operations of
which are | ||||||
9 | controlled by one or more of the minority individuals who | ||||||
10 | own it.
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11 | (4) "Female owned business" means a business which is | ||||||
12 | at least
51% owned by one or more females, or, in the case | ||||||
13 | of a corporation, at
least 51% of the stock in which is | ||||||
14 | owned by one or more females; and the
management and daily | ||||||
15 | business operations of which are controlled by one or
more | ||||||
16 | of the females who own it.
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17 | (4.1) "Business owned by a person with a disability" | ||||||
18 | means a business
that is at least 51% owned by one or more | ||||||
19 | persons with a disability
and the management and daily | ||||||
20 | business operations of which
are controlled by one or more | ||||||
21 | of the persons with disabilities who own it. A
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22 | not-for-profit agency for persons with disabilities that | ||||||
23 | is exempt from
taxation under Section 501 of the Internal | ||||||
24 | Revenue Code of 1986 is also
considered a "business owned | ||||||
25 | by a person with a disability".
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26 | (4.2) "Council" means the Business Enterprise Council |
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1 | for Minorities,
Females, and Persons with Disabilities | ||||||
2 | created under Section 5 of this Act.
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3 | (5) "State contracts" means all contracts entered into | ||||||
4 | by the State, any agency or department thereof, or any | ||||||
5 | public institution of higher education, including | ||||||
6 | community college districts, regardless of the source of | ||||||
7 | the funds with which the contracts are paid, including, but | ||||||
8 | not limited to, contracts paid from moneys available in the | ||||||
9 | State Aviation Program Fund, which are not subject to | ||||||
10 | federal reimbursement. "State contracts" does not include | ||||||
11 | contracts awarded by a retirement system, pension fund, or | ||||||
12 | investment board subject to Section 1-109.1 of the Illinois | ||||||
13 | Pension Code. This definition shall control over any | ||||||
14 | existing definition under this Act or applicable | ||||||
15 | administrative rule.
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16 | "State construction contracts" means all State | ||||||
17 | contracts entered
into by a State agency or public | ||||||
18 | institution of higher education for the repair, | ||||||
19 | remodeling,
renovation or
construction of a building or | ||||||
20 | structure, or for the construction or
maintenance of a | ||||||
21 | highway defined in Article 2 of the Illinois Highway
Code.
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22 | (6) "State agencies" shall mean all departments, | ||||||
23 | officers, boards,
commissions, institutions and bodies | ||||||
24 | politic and corporate of the State,
but does not include | ||||||
25 | the Board of Trustees of the University of Illinois,
the | ||||||
26 | Board of Trustees of Southern Illinois University,
the |
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1 | Board of Trustees
of Chicago State University, the Board of | ||||||
2 | Trustees of Eastern Illinois
University, the Board of | ||||||
3 | Trustees of Governors State University, the Board of
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4 | Trustees of Illinois State University, the Board of | ||||||
5 | Trustees of Northeastern
Illinois
University, the Board of | ||||||
6 | Trustees of Northern Illinois University, the Board of
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7 | Trustees of Western Illinois University,
municipalities or | ||||||
8 | other local governmental units, or other State | ||||||
9 | constitutional
officers.
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10 | (7) "Public institutions of higher education" means | ||||||
11 | the University of Illinois, Southern Illinois University, | ||||||
12 | Chicago State University, Eastern Illinois University, | ||||||
13 | Governors State University, Illinois State University, | ||||||
14 | Northeastern Illinois University, Northern Illinois | ||||||
15 | University, Western Illinois University, the public | ||||||
16 | community colleges of the State, and any other public | ||||||
17 | universities, colleges, and community colleges now or | ||||||
18 | hereafter established or authorized by the General | ||||||
19 | Assembly.
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20 | (8) "Certification" means a determination made by the | ||||||
21 | Council
or by one delegated authority from the Council to | ||||||
22 | make certifications, or by
a State agency with statutory | ||||||
23 | authority to make such a certification, that a
business | ||||||
24 | entity is a business owned by a
minority, female, or person | ||||||
25 | with a disability for whatever
purpose. A business owned | ||||||
26 | and controlled by females shall be certified as a "female |
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1 | owned business". A business owned and controlled by females | ||||||
2 | who are also minorities shall be certified as both a | ||||||
3 | "female owned business" and a "minority owned business".
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4 | (9) "Control" means the exclusive or ultimate and sole | ||||||
5 | control of the
business including, but not limited to, | ||||||
6 | capital investment and all other
financial matters, | ||||||
7 | property, acquisitions, contract negotiations, legal
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8 | matters, officer-director-employee selection and | ||||||
9 | comprehensive hiring,
operating responsibilities, | ||||||
10 | cost-control matters, income and dividend
matters, | ||||||
11 | financial transactions and rights of other shareholders or | ||||||
12 | joint
partners. Control shall be real, substantial and | ||||||
13 | continuing, not pro forma.
Control shall include the power | ||||||
14 | to direct or cause the direction of the
management and | ||||||
15 | policies of the business and to make the day-to-day as well
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16 | as major decisions in matters of policy, management and | ||||||
17 | operations.
Control shall be exemplified by possessing the | ||||||
18 | requisite knowledge and
expertise to run the particular | ||||||
19 | business and control shall not include
simple majority or | ||||||
20 | absentee ownership.
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21 | (10) "Business" means a business that has annual gross | ||||||
22 | sales of less than $75,000,000 as evidenced by the federal | ||||||
23 | income tax return of the business. A firm with gross sales | ||||||
24 | in excess of this cap may apply to the Council for | ||||||
25 | certification for a particular contract if the firm can | ||||||
26 | demonstrate that the contract would have significant |
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1 | impact on businesses owned by minorities, females, or | ||||||
2 | persons with disabilities as suppliers or subcontractors | ||||||
3 | or in employment of minorities, females, or persons with | ||||||
4 | disabilities.
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5 | (B) When a business is owned at least 51% by any | ||||||
6 | combination of
minority persons, females, or persons with | ||||||
7 | disabilities,
even though none of the 3 classes alone holds at | ||||||
8 | least a 51% interest, the
ownership
requirement for purposes of | ||||||
9 | this Act is considered to be met. The
certification category | ||||||
10 | for the business is that of the class holding the
largest | ||||||
11 | ownership
interest in the business. If 2 or more classes have | ||||||
12 | equal ownership interests,
the certification category shall be | ||||||
13 | determined by
the business.
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14 | (Source: P.A. 98-95, eff. 7-17-13; 99-143, eff. 7-27-15; | ||||||
15 | 99-462, eff. 8-25-15; 99-642, eff. 7-28-16.) | ||||||
16 | Section 10. The Use Tax Act is amended by changing Sections | ||||||
17 | 9 and 19 as follows: | ||||||
18 | (35 ILCS 105/9) (from Ch. 120, par. 439.9) | ||||||
19 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
20 | and
trailers that are required to be registered with an agency | ||||||
21 | of this State,
each retailer
required or authorized to collect | ||||||
22 | the tax imposed by this Act shall pay
to the Department the | ||||||
23 | amount of such tax (except as otherwise provided)
at the time | ||||||
24 | when he is required to file his return for the period during
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1 | which such tax was collected, less a discount of 2.1% prior to
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2 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
3 | per calendar
year, whichever is greater, which is allowed to | ||||||
4 | reimburse the retailer
for expenses incurred in collecting the | ||||||
5 | tax, keeping records, preparing
and filing returns, remitting | ||||||
6 | the tax and supplying data to the
Department on request. The | ||||||
7 | discount under this Section is not allowed for taxes paid on | ||||||
8 | aviation fuel that are deposited into the State Aviation | ||||||
9 | Program Fund under this Act. In the case of retailers who | ||||||
10 | report and pay the
tax on a transaction by transaction basis, | ||||||
11 | as provided in this Section,
such discount shall be taken with | ||||||
12 | each such tax remittance instead of
when such retailer files | ||||||
13 | his periodic return. The Department may disallow the discount | ||||||
14 | for retailers whose certificate of registration is revoked at | ||||||
15 | the time the return is filed, but only if the Department's | ||||||
16 | decision to revoke the certificate of registration has become | ||||||
17 | final. A retailer need not remit
that part of any tax collected | ||||||
18 | by him to the extent that he is required
to remit and does | ||||||
19 | remit the tax imposed by the Retailers' Occupation
Tax Act, | ||||||
20 | with respect to the sale of the same property. | ||||||
21 | Where such tangible personal property is sold under a | ||||||
22 | conditional
sales contract, or under any other form of sale | ||||||
23 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
24 | extended beyond the close of
the period for which the return is | ||||||
25 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
26 | vehicles, watercraft, aircraft, and
trailers that are required |
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1 | to be registered with an agency of this State),
may collect for | ||||||
2 | each
tax return period, only the tax applicable to that part of | ||||||
3 | the selling
price actually received during such tax return | ||||||
4 | period. | ||||||
5 | Except as provided in this Section, on or before the | ||||||
6 | twentieth day of each
calendar month, such retailer shall file | ||||||
7 | a return for the preceding
calendar month. Such return shall be | ||||||
8 | filed on forms prescribed by the
Department and shall furnish | ||||||
9 | such information as the Department may
reasonably require. | ||||||
10 | The Department may require returns to be filed on a | ||||||
11 | quarterly basis.
If so required, a return for each calendar | ||||||
12 | quarter shall be filed on or
before the twentieth day of the | ||||||
13 | calendar month following the end of such
calendar quarter. The | ||||||
14 | taxpayer shall also file a return with the
Department for each | ||||||
15 | of the first two months of each calendar quarter, on or
before | ||||||
16 | the twentieth day of the following calendar month, stating: | ||||||
17 | 1. The name of the seller; | ||||||
18 | 2. The address of the principal place of business from | ||||||
19 | which he engages
in the business of selling tangible | ||||||
20 | personal property at retail in this State; | ||||||
21 | 3. The total amount of taxable receipts received by him | ||||||
22 | during the
preceding calendar month from sales of tangible | ||||||
23 | personal property by him
during such preceding calendar | ||||||
24 | month, including receipts from charge and
time sales, but | ||||||
25 | less all deductions allowed by law; | ||||||
26 | 4. The amount of credit provided in Section 2d of this |
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1 | Act; | ||||||
2 | 5. The amount of tax due; | ||||||
3 | 5-5. The signature of the taxpayer; and | ||||||
4 | 6. Such other reasonable information as the Department | ||||||
5 | may
require. | ||||||
6 | Beginning on January 1, 2018, each retailer required or | ||||||
7 | authorized to collect the tax imposed by this Act on aviation | ||||||
8 | fuel sold at retail in this State during the preceding calendar | ||||||
9 | month shall, instead of reporting and paying tax on aviation | ||||||
10 | fuel as otherwise required by this Section, file and pay tax to | ||||||
11 | the Department on an aviation fuel tax return, on or before the | ||||||
12 | twentieth day of each calendar month. The requirements related | ||||||
13 | to the return shall be as otherwise provided in this Section. | ||||||
14 | Notwithstanding any other provisions of this Act to the | ||||||
15 | contrary, retailers collecting tax on aviation fuel shall file | ||||||
16 | all aviation fuel tax returns and shall make all aviation fuel | ||||||
17 | fee payments by electronic means in the manner and form | ||||||
18 | required by the Department. For purposes of this paragraph, | ||||||
19 | "aviation fuel" means a product that is intended for use or | ||||||
20 | offered for sale as fuel for an aircraft. | ||||||
21 | If a taxpayer fails to sign a return within 30 days after | ||||||
22 | the proper notice
and demand for signature by the Department, | ||||||
23 | the return shall be considered
valid and any amount shown to be | ||||||
24 | due on the return shall be deemed assessed. | ||||||
25 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
26 | monthly tax
liability of $150,000 or more shall make all |
| |||||||
| |||||||
1 | payments required by rules of the
Department by electronic | ||||||
2 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
3 | an average monthly tax liability of $100,000 or more shall make | ||||||
4 | all
payments required by rules of the Department by electronic | ||||||
5 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
6 | an average monthly tax liability
of $50,000 or more shall make | ||||||
7 | all payments required by rules of the Department
by electronic | ||||||
8 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
9 | an annual tax liability of $200,000 or more shall make all | ||||||
10 | payments required by
rules of the Department by electronic | ||||||
11 | funds transfer. The term "annual tax
liability" shall be the | ||||||
12 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
13 | other State and local occupation and use tax laws administered | ||||||
14 | by the
Department, for the immediately preceding calendar year. | ||||||
15 | The term "average
monthly tax liability" means
the sum of the | ||||||
16 | taxpayer's liabilities under this Act, and under all other | ||||||
17 | State
and local occupation and use tax laws administered by the | ||||||
18 | Department, for the
immediately preceding calendar year | ||||||
19 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
20 | a tax liability in the
amount set forth in subsection (b) of | ||||||
21 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
22 | all payments required by rules of the Department by
electronic | ||||||
23 | funds transfer. | ||||||
24 | Before August 1 of each year beginning in 1993, the | ||||||
25 | Department shall notify
all taxpayers required to make payments | ||||||
26 | by electronic funds transfer. All
taxpayers required to make |
| |||||||
| |||||||
1 | payments by electronic funds transfer shall make
those payments | ||||||
2 | for a minimum of one year beginning on October 1. | ||||||
3 | Any taxpayer not required to make payments by electronic | ||||||
4 | funds transfer may
make payments by electronic funds transfer | ||||||
5 | with the permission of the
Department. | ||||||
6 | All taxpayers required to make payment by electronic funds | ||||||
7 | transfer and any
taxpayers authorized to voluntarily make | ||||||
8 | payments by electronic funds transfer
shall make those payments | ||||||
9 | in the manner authorized by the Department. | ||||||
10 | The Department shall adopt such rules as are necessary to | ||||||
11 | effectuate a
program of electronic funds transfer and the | ||||||
12 | requirements of this Section. | ||||||
13 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
14 | tax liability
to the Department
under this Act, the Retailers' | ||||||
15 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
16 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
17 | calendar quarters, he shall file a return with the
Department | ||||||
18 | each month by the 20th day of the month next following the | ||||||
19 | month
during which such tax liability is incurred and shall | ||||||
20 | make payments to the
Department on or before the 7th, 15th, | ||||||
21 | 22nd and last day of the month
during which such liability is | ||||||
22 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
23 | average monthly tax liability
to the Department under this Act, | ||||||
24 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
25 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
26 | preceding 4 complete calendar quarters, he shall file a return |
| |||||||
| |||||||
1 | with
the Department each month by the 20th day of the month | ||||||
2 | next following the month
during which such tax liability is | ||||||
3 | incurred and shall make payment to the
Department on or before | ||||||
4 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
5 | liability is incurred.
If the month during which such tax
| ||||||
6 | liability is incurred began prior to January 1, 1985, each | ||||||
7 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
8 | actual liability for the month or an amount set by the | ||||||
9 | Department not to
exceed 1/4 of the average monthly liability | ||||||
10 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
11 | calendar quarters (excluding the
month of highest liability and | ||||||
12 | the month of lowest liability in such 4
quarter period). If the | ||||||
13 | month during which such tax liability is incurred
begins on or | ||||||
14 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
15 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
16 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
17 | liability for the same calendar
month of the preceding year. If | ||||||
18 | the month during which such tax liability
is incurred begins on | ||||||
19 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
20 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
21 | actual liability for the month or 26.25% of the taxpayer's | ||||||
22 | liability for
the same calendar month of the preceding year. If | ||||||
23 | the month during which such
tax liability is incurred begins on | ||||||
24 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
25 | begins on or after January 1, 1996, each payment shall be in an | ||||||
26 | amount equal
to 22.5% of the taxpayer's actual liability for |
| |||||||
| |||||||
1 | the month or 25% of the
taxpayer's liability for the same | ||||||
2 | calendar month of the preceding year. If the
month during which | ||||||
3 | such tax liability is incurred begins on or after January 1,
| ||||||
4 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
5 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
6 | the month or 25% of the taxpayer's
liability for the same | ||||||
7 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
8 | actual liability for the quarter monthly reporting period. The
| ||||||
9 | amount of such quarter monthly payments shall be credited | ||||||
10 | against the final tax
liability
of the taxpayer's return for | ||||||
11 | that month. Before October 1, 2000, once
applicable, the | ||||||
12 | requirement
of the making of quarter monthly payments to the | ||||||
13 | Department shall continue
until such taxpayer's average | ||||||
14 | monthly liability to the Department during
the preceding 4 | ||||||
15 | complete calendar quarters (excluding the month of highest
| ||||||
16 | liability and the month of lowest liability) is less than
| ||||||
17 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
18 | the Department as computed for
each calendar quarter of the 4 | ||||||
19 | preceding complete calendar quarter period
is less than | ||||||
20 | $10,000. However, if a taxpayer can show the
Department that
a | ||||||
21 | substantial change in the taxpayer's business has occurred | ||||||
22 | which causes
the taxpayer to anticipate that his average | ||||||
23 | monthly tax liability for the
reasonably foreseeable future | ||||||
24 | will fall below the $10,000 threshold
stated above, then
such | ||||||
25 | taxpayer
may petition the Department for change in such | ||||||
26 | taxpayer's reporting status.
On and after October 1, 2000, once |
| |||||||
| |||||||
1 | applicable, the requirement of the making
of quarter monthly | ||||||
2 | payments to the Department shall continue until such
taxpayer's | ||||||
3 | average monthly liability to the Department during the | ||||||
4 | preceding 4
complete calendar quarters (excluding the month of | ||||||
5 | highest liability and the
month of lowest liability) is less | ||||||
6 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
7 | to the Department as computed for each calendar
quarter of the | ||||||
8 | 4 preceding complete calendar quarter period is less than
| ||||||
9 | $20,000. However, if a taxpayer can show the Department that a | ||||||
10 | substantial
change in the taxpayer's business has occurred | ||||||
11 | which causes the taxpayer to
anticipate that his average | ||||||
12 | monthly tax liability for the reasonably
foreseeable future | ||||||
13 | will fall below the $20,000 threshold stated above, then
such | ||||||
14 | taxpayer may petition the Department for a change in such | ||||||
15 | taxpayer's
reporting status.
The Department shall change such | ||||||
16 | taxpayer's reporting status unless it
finds that such change is | ||||||
17 | seasonal in nature and not likely to be long
term. If any such | ||||||
18 | quarter monthly payment is not paid at the time or in
the | ||||||
19 | amount required by this Section, then the taxpayer shall be | ||||||
20 | liable for
penalties and interest on
the difference between the | ||||||
21 | minimum amount due and the amount of such
quarter monthly | ||||||
22 | payment actually and timely paid, except insofar as the
| ||||||
23 | taxpayer has previously made payments for that month to the | ||||||
24 | Department in
excess of the minimum payments previously due as | ||||||
25 | provided in this Section.
The Department shall make reasonable | ||||||
26 | rules and regulations to govern the
quarter monthly payment |
| |||||||
| |||||||
1 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
2 | on other than a calendar monthly basis. | ||||||
3 | If any such payment provided for in this Section exceeds | ||||||
4 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
5 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
6 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
7 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
8 | no later than 30 days after the date of payment, which
| ||||||
9 | memorandum may be submitted by the taxpayer to the Department | ||||||
10 | in payment of
tax liability subsequently to be remitted by the | ||||||
11 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
12 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
13 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
14 | in accordance with reasonable rules and regulations to
be | ||||||
15 | prescribed by the Department, except that if such excess | ||||||
16 | payment is
shown on an original monthly return and is made | ||||||
17 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
18 | unless requested by the taxpayer. If no
such request is made, | ||||||
19 | the taxpayer may credit such excess payment against
tax | ||||||
20 | liability subsequently to be remitted by the taxpayer to the | ||||||
21 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
22 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
23 | accordance with reasonable rules and
regulations prescribed by | ||||||
24 | the Department. If the Department subsequently
determines that | ||||||
25 | all or any part of the credit taken was not actually due to
the | ||||||
26 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
| |||||||
| |||||||
1 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
2 | credit taken and
that actually due, and the taxpayer shall be | ||||||
3 | liable for penalties and
interest on such difference. | ||||||
4 | If the retailer is otherwise required to file a monthly | ||||||
5 | return and if the
retailer's average monthly tax liability to | ||||||
6 | the Department
does not exceed $200, the Department may | ||||||
7 | authorize his returns to be
filed on a quarter annual basis, | ||||||
8 | with the return for January, February,
and March of a given | ||||||
9 | year being due by April 20 of such year; with the
return for | ||||||
10 | April, May and June of a given year being due by July 20 of
such | ||||||
11 | year; with the return for July, August and September of a given
| ||||||
12 | year being due by October 20 of such year, and with the return | ||||||
13 | for
October, November and December of a given year being due by | ||||||
14 | January 20
of the following year. | ||||||
15 | If the retailer is otherwise required to file a monthly or | ||||||
16 | quarterly
return and if the retailer's average monthly tax | ||||||
17 | liability to the
Department does not exceed $50, the Department | ||||||
18 | may authorize his returns to
be filed on an annual basis, with | ||||||
19 | the return for a given year being due by
January 20 of the | ||||||
20 | following year. | ||||||
21 | Such quarter annual and annual returns, as to form and | ||||||
22 | substance,
shall be subject to the same requirements as monthly | ||||||
23 | returns. | ||||||
24 | Notwithstanding any other provision in this Act concerning | ||||||
25 | the time
within which a retailer may file his return, in the | ||||||
26 | case of any retailer
who ceases to engage in a kind of business |
| |||||||
| |||||||
1 | which makes him responsible
for filing returns under this Act, | ||||||
2 | such retailer shall file a final
return under this Act with the | ||||||
3 | Department not more than one month after
discontinuing such | ||||||
4 | business. | ||||||
5 | In addition, with respect to motor vehicles, watercraft,
| ||||||
6 | aircraft, and trailers that are required to be registered with | ||||||
7 | an agency of
this State, every
retailer selling this kind of | ||||||
8 | tangible personal property shall file,
with the Department, | ||||||
9 | upon a form to be prescribed and supplied by the
Department, a | ||||||
10 | separate return for each such item of tangible personal
| ||||||
11 | property which the retailer sells, except that if, in the same
| ||||||
12 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
13 | vehicles or
trailers transfers more than
one aircraft, | ||||||
14 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
15 | watercraft, motor vehicle or
trailer retailer for the purpose | ||||||
16 | of resale
or (ii) a retailer of aircraft, watercraft, motor | ||||||
17 | vehicles, or trailers
transfers more than one aircraft, | ||||||
18 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
19 | a qualifying rolling stock as provided in Section 3-55 of
this | ||||||
20 | Act, then
that seller may report the transfer of all the
| ||||||
21 | aircraft, watercraft, motor
vehicles
or trailers involved in | ||||||
22 | that transaction to the Department on the same
uniform
| ||||||
23 | invoice-transaction reporting return form.
For purposes of | ||||||
24 | this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | ||||||
25 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
26 | and Safety Act,
a
personal watercraft, or any boat equipped |
| |||||||
| |||||||
1 | with an inboard motor. | ||||||
2 | The transaction reporting return in the case of motor | ||||||
3 | vehicles
or trailers that are required to be registered with an | ||||||
4 | agency of this
State, shall
be the same document as the Uniform | ||||||
5 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
6 | Code and must show the name and address of the
seller; the name | ||||||
7 | and address of the purchaser; the amount of the selling
price | ||||||
8 | including the amount allowed by the retailer for traded-in
| ||||||
9 | property, if any; the amount allowed by the retailer for the | ||||||
10 | traded-in
tangible personal property, if any, to the extent to | ||||||
11 | which Section 2 of
this Act allows an exemption for the value | ||||||
12 | of traded-in property; the
balance payable after deducting such | ||||||
13 | trade-in allowance from the total
selling price; the amount of | ||||||
14 | tax due from the retailer with respect to
such transaction; the | ||||||
15 | amount of tax collected from the purchaser by the
retailer on | ||||||
16 | such transaction (or satisfactory evidence that such tax is
not | ||||||
17 | due in that particular instance, if that is claimed to be the | ||||||
18 | fact);
the place and date of the sale; a sufficient | ||||||
19 | identification of the
property sold; such other information as | ||||||
20 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
21 | such other information as the Department
may reasonably | ||||||
22 | require. | ||||||
23 | The transaction reporting return in the case of watercraft
| ||||||
24 | and aircraft must show
the name and address of the seller; the | ||||||
25 | name and address of the
purchaser; the amount of the selling | ||||||
26 | price including the amount allowed
by the retailer for |
| |||||||
| |||||||
1 | traded-in property, if any; the amount allowed by
the retailer | ||||||
2 | for the traded-in tangible personal property, if any, to
the | ||||||
3 | extent to which Section 2 of this Act allows an exemption for | ||||||
4 | the
value of traded-in property; the balance payable after | ||||||
5 | deducting such
trade-in allowance from the total selling price; | ||||||
6 | the amount of tax due
from the retailer with respect to such | ||||||
7 | transaction; the amount of tax
collected from the purchaser by | ||||||
8 | the retailer on such transaction (or
satisfactory evidence that | ||||||
9 | such tax is not due in that particular
instance, if that is | ||||||
10 | claimed to be the fact); the place and date of the
sale, a | ||||||
11 | sufficient identification of the property sold, and such other
| ||||||
12 | information as the Department may reasonably require. | ||||||
13 | Such transaction reporting return shall be filed not later | ||||||
14 | than 20
days after the date of delivery of the item that is | ||||||
15 | being sold, but may
be filed by the retailer at any time sooner | ||||||
16 | than that if he chooses to
do so. The transaction reporting | ||||||
17 | return and tax remittance or proof of
exemption from the tax | ||||||
18 | that is imposed by this Act may be transmitted to
the | ||||||
19 | Department by way of the State agency with which, or State | ||||||
20 | officer
with whom, the tangible personal property must be | ||||||
21 | titled or registered
(if titling or registration is required) | ||||||
22 | if the Department and such
agency or State officer determine | ||||||
23 | that this procedure will expedite the
processing of | ||||||
24 | applications for title or registration. | ||||||
25 | With each such transaction reporting return, the retailer | ||||||
26 | shall remit
the proper amount of tax due (or shall submit |
| |||||||
| |||||||
1 | satisfactory evidence that
the sale is not taxable if that is | ||||||
2 | the case), to the Department or its
agents, whereupon the | ||||||
3 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
4 | (or a certificate of exemption if the Department is
satisfied | ||||||
5 | that the particular sale is tax exempt) which such purchaser
| ||||||
6 | may submit to the agency with which, or State officer with | ||||||
7 | whom, he must
title or register the tangible personal property | ||||||
8 | that is involved (if
titling or registration is required) in | ||||||
9 | support of such purchaser's
application for an Illinois | ||||||
10 | certificate or other evidence of title or
registration to such | ||||||
11 | tangible personal property. | ||||||
12 | No retailer's failure or refusal to remit tax under this | ||||||
13 | Act
precludes a user, who has paid the proper tax to the | ||||||
14 | retailer, from
obtaining his certificate of title or other | ||||||
15 | evidence of title or
registration (if titling or registration | ||||||
16 | is required) upon satisfying
the Department that such user has | ||||||
17 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
18 | Department shall adopt appropriate rules to carry out
the | ||||||
19 | mandate of this paragraph. | ||||||
20 | If the user who would otherwise pay tax to the retailer | ||||||
21 | wants the
transaction reporting return filed and the payment of | ||||||
22 | tax or proof of
exemption made to the Department before the | ||||||
23 | retailer is willing to take
these actions and such user has not | ||||||
24 | paid the tax to the retailer, such
user may certify to the fact | ||||||
25 | of such delay by the retailer, and may
(upon the Department | ||||||
26 | being satisfied of the truth of such certification)
transmit |
| |||||||
| |||||||
1 | the information required by the transaction reporting return
| ||||||
2 | and the remittance for tax or proof of exemption directly to | ||||||
3 | the
Department and obtain his tax receipt or exemption | ||||||
4 | determination, in
which event the transaction reporting return | ||||||
5 | and tax remittance (if a
tax payment was required) shall be | ||||||
6 | credited by the Department to the
proper retailer's account | ||||||
7 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
8 | provided for in this Section being allowed. When the user pays
| ||||||
9 | the tax directly to the Department, he shall pay the tax in the | ||||||
10 | same
amount and in the same form in which it would be remitted | ||||||
11 | if the tax had
been remitted to the Department by the retailer. | ||||||
12 | Where a retailer collects the tax with respect to the | ||||||
13 | selling price
of tangible personal property which he sells and | ||||||
14 | the purchaser
thereafter returns such tangible personal | ||||||
15 | property and the retailer
refunds the selling price thereof to | ||||||
16 | the purchaser, such retailer shall
also refund, to the | ||||||
17 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
18 | his return for the period in which he refunds such tax to
the | ||||||
19 | purchaser, the retailer may deduct the amount of the tax so | ||||||
20 | refunded
by him to the purchaser from any other use tax which | ||||||
21 | such retailer may
be required to pay or remit to the | ||||||
22 | Department, as shown by such return,
if the amount of the tax | ||||||
23 | to be deducted was previously remitted to the
Department by | ||||||
24 | such retailer. If the retailer has not previously
remitted the | ||||||
25 | amount of such tax to the Department, he is entitled to no
| ||||||
26 | deduction under this Act upon refunding such tax to the |
| |||||||
| |||||||
1 | purchaser. | ||||||
2 | Any retailer filing a return under this Section shall also | ||||||
3 | include
(for the purpose of paying tax thereon) the total tax | ||||||
4 | covered by such
return upon the selling price of tangible | ||||||
5 | personal property purchased by
him at retail from a retailer, | ||||||
6 | but as to which the tax imposed by this
Act was not collected | ||||||
7 | from the retailer filing such return, and such
retailer shall | ||||||
8 | remit the amount of such tax to the Department when
filing such | ||||||
9 | return. | ||||||
10 | If experience indicates such action to be practicable, the | ||||||
11 | Department
may prescribe and furnish a combination or joint | ||||||
12 | return which will
enable retailers, who are required to file | ||||||
13 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
14 | Act, to furnish all the return
information required by both | ||||||
15 | Acts on the one form. | ||||||
16 | Where the retailer has more than one business registered | ||||||
17 | with the
Department under separate registration under this Act, | ||||||
18 | such retailer may
not file each return that is due as a single | ||||||
19 | return covering all such
registered businesses, but shall file | ||||||
20 | separate returns for each such
registered business. | ||||||
21 | Beginning January 1, 1990, each month the Department shall | ||||||
22 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
23 | fund in the State Treasury
which is hereby created, the net | ||||||
24 | revenue realized for the preceding month
from the 1% tax on | ||||||
25 | sales of food for human consumption which is to be
consumed off | ||||||
26 | the premises where it is sold (other than alcoholic beverages,
|
| |||||||
| |||||||
1 | soft drinks and food which has been prepared for immediate | ||||||
2 | consumption) and
prescription and nonprescription medicines, | ||||||
3 | drugs, medical appliances, products classified as Class III | ||||||
4 | medical devices by the United States Food and Drug | ||||||
5 | Administration that are used for cancer treatment pursuant to a | ||||||
6 | prescription, as well as any accessories and components related | ||||||
7 | to those devices, and
insulin, urine testing materials, | ||||||
8 | syringes and needles used by diabetics. | ||||||
9 | Beginning January 1, 1990, each month the Department shall | ||||||
10 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
11 | net revenue realized
for the preceding month from the 6.25% | ||||||
12 | general rate
on the selling price of tangible personal property | ||||||
13 | which is purchased
outside Illinois at retail from a retailer | ||||||
14 | and which is titled or
registered by an agency of this State's | ||||||
15 | government. | ||||||
16 | Beginning January 1, 1990, each month the Department shall | ||||||
17 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
18 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
19 | the preceding month from the 6.25% general rate on the selling
| ||||||
20 | price of tangible personal property, other than (i) tangible | ||||||
21 | personal property
which is purchased outside Illinois at retail | ||||||
22 | from a retailer and which is
titled or registered by an agency | ||||||
23 | of this State's government and (ii) aviation fuel sold on or | ||||||
24 | after December 1, 2017. This exception for aviation fuel only | ||||||
25 | applies for so long as the revenue use requirements of 49 | ||||||
26 | U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the |
| |||||||
| |||||||
1 | State. . | ||||||
2 | For aviation fuel sold on or after December 1, 2017, each | ||||||
3 | month the Department shall pay into the State Aviation Program | ||||||
4 | Fund 20% of the net revenue realized for the preceding month | ||||||
5 | from the 6.25% general rate on the selling price of aviation | ||||||
6 | fuel, less an amount estimated by the Department to be required | ||||||
7 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
8 | under this Act, which amount shall be deposited into the | ||||||
9 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
10 | pay moneys into the State Aviation Program Fund and the | ||||||
11 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
12 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
13 | U.S.C. §47133 are binding on the State. | ||||||
14 | Beginning August 1, 2000, each
month the Department shall | ||||||
15 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
16 | net revenue realized for the
preceding month from the 1.25% | ||||||
17 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
18 | September 1, 2010, each
month the Department shall pay into the
| ||||||
19 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
20 | realized for the
preceding month from the 1.25% rate on the | ||||||
21 | selling price of sales tax holiday items. | ||||||
22 | Beginning January 1, 1990, each month the Department shall | ||||||
23 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
24 | realized for the
preceding month from the 6.25% general rate on | ||||||
25 | the selling price of
tangible personal property which is | ||||||
26 | purchased outside Illinois at retail
from a retailer and which |
| |||||||
| |||||||
1 | is titled or registered by an agency of this
State's | ||||||
2 | government. | ||||||
3 | Beginning October 1, 2009, each month the Department shall | ||||||
4 | pay into the Capital Projects Fund an amount that is equal to | ||||||
5 | an amount estimated by the Department to represent 80% of the | ||||||
6 | net revenue realized for the preceding month from the sale of | ||||||
7 | candy, grooming and hygiene products, and soft drinks that had | ||||||
8 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
9 | are now taxed at 6.25%. | ||||||
10 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
11 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
12 | realized for the
preceding month from the 6.25% general rate on | ||||||
13 | the selling price of sorbents used in Illinois in the process | ||||||
14 | of sorbent injection as used to comply with the Environmental | ||||||
15 | Protection Act or the federal Clean Air Act, but the total | ||||||
16 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
17 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
18 | in any fiscal year. | ||||||
19 | Beginning July 1, 2013, each month the Department shall pay | ||||||
20 | into the Underground Storage Tank Fund from the proceeds | ||||||
21 | collected under this Act, the Service Use Tax Act, the Service | ||||||
22 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
23 | amount equal to the average monthly deficit in the Underground | ||||||
24 | Storage Tank Fund during the prior year, as certified annually | ||||||
25 | by the Illinois Environmental Protection Agency, but the total | ||||||
26 | payment into the Underground Storage Tank Fund under this Act, |
| |||||||
| |||||||
1 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
2 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
3 | in any State fiscal year. As used in this paragraph, the | ||||||
4 | "average monthly deficit" shall be equal to the difference | ||||||
5 | between the average monthly claims for payment by the fund and | ||||||
6 | the average monthly revenues deposited into the fund, excluding | ||||||
7 | payments made pursuant to this paragraph. | ||||||
8 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
9 | received by the Department under this Act, the Service Use Tax | ||||||
10 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
11 | Occupation Tax Act, each month the Department shall deposit | ||||||
12 | $500,000 into the State Crime Laboratory Fund. | ||||||
13 | Of the remainder of the moneys received by the Department | ||||||
14 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
15 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
16 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
17 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
18 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
19 | may be, of the
moneys received by the Department and required | ||||||
20 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
21 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
22 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
23 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
24 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
25 | may be, of moneys being hereinafter called the "Tax Act | ||||||
26 | Amount",
and (2) the amount transferred to the Build Illinois |
| |||||||
| |||||||
1 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
2 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
3 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
4 | difference shall be immediately paid into the Build
Illinois | ||||||
5 | Fund from other moneys received by the Department pursuant to | ||||||
6 | the
Tax Acts; and further provided, that if on the last | ||||||
7 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
8 | required to be deposited into the
Build Illinois Bond Account | ||||||
9 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
10 | transferred during such month to the Build Illinois Fund
from | ||||||
11 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
12 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
13 | the difference
shall be immediately paid into the Build | ||||||
14 | Illinois Fund from other moneys
received by the Department | ||||||
15 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
16 | event shall the payments required under the
preceding proviso | ||||||
17 | result in aggregate payments into the Build Illinois Fund
| ||||||
18 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
19 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
20 | Specified Amount for such
fiscal year; and, further provided, | ||||||
21 | that the amounts payable into the Build
Illinois Fund under | ||||||
22 | this clause (b) shall be payable only until such time
as the | ||||||
23 | aggregate amount on deposit under each trust
indenture securing | ||||||
24 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
25 | Bond Act is sufficient, taking into account any future | ||||||
26 | investment
income, to fully provide, in accordance with such |
| |||||||
| |||||||
1 | indenture, for the
defeasance of or the payment of the | ||||||
2 | principal of, premium, if any, and
interest on the Bonds | ||||||
3 | secured by such indenture and on any Bonds expected
to be | ||||||
4 | issued thereafter and all fees and costs payable with respect | ||||||
5 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
6 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
7 | the last
business day of any month in which Bonds are | ||||||
8 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
9 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
10 | Account in the Build Illinois Fund in such month
shall be less | ||||||
11 | than the amount required to be transferred in such month from
| ||||||
12 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
13 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
14 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
15 | shall be immediately paid
from other moneys received by the | ||||||
16 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
17 | provided, however, that any amounts paid to the
Build Illinois | ||||||
18 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
19 | deemed to constitute payments pursuant to clause (b) of the | ||||||
20 | preceding
sentence and shall reduce the amount otherwise | ||||||
21 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
22 | preceding sentence. The moneys received by
the Department | ||||||
23 | pursuant to this Act and required to be deposited into the
| ||||||
24 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
25 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
26 | Subject to payment of amounts into the Build Illinois Fund |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
9 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||
10 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||
11 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||
12 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||
13 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||
14 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||
15 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||
16 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||
17 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||
18 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||
19 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||
20 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||
21 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||
22 | Subject to payment of amounts into the Capital Projects | |||||||||||||||||||||||||||||||||||||||||
23 | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois | |||||||||||||||||||||||||||||||||||||||||
24 | Fund, and the McCormick Place Expansion Project Fund pursuant | |||||||||||||||||||||||||||||||||||||||||
25 | to the preceding paragraphs or in any amendments thereto | |||||||||||||||||||||||||||||||||||||||||
26 | hereafter enacted, the Department shall each month deposit into |
| |||||||
| |||||||
1 | the Aviation Fuel Sales Tax Refund Fund an amount estimated by | ||||||
2 | the Department to be required for refunds of the 80% portion of | ||||||
3 | the tax on aviation fuel under this Act. | ||||||
4 | Subject to payment of amounts into the Build Illinois Fund | ||||||
5 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
6 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
7 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
8 | 2013, the Department shall each month pay into the Illinois
Tax | ||||||
9 | Increment Fund 0.27% of 80% of the net revenue realized for the | ||||||
10 | preceding
month from the 6.25% general rate on the selling | ||||||
11 | price of tangible personal
property. | ||||||
12 | Subject to payment of amounts into the Build Illinois Fund | ||||||
13 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
14 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
15 | enacted, beginning with the receipt of the first
report of | ||||||
16 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
17 | period, the Department shall each month pay into the Energy | ||||||
18 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
19 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
20 | that was sold to an eligible business.
For purposes of this | ||||||
21 | paragraph, the term "eligible business" means a new
electric | ||||||
22 | generating facility certified pursuant to Section 605-332 of | ||||||
23 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
24 | Civil Administrative
Code of Illinois. | ||||||
25 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
26 | the McCormick Place Expansion Project Fund, the Illinois Tax |
| |||||||
| |||||||
1 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
2 | the preceding paragraphs or in any amendments to this Section | ||||||
3 | hereafter enacted, beginning on the first day of the first | ||||||
4 | calendar month to occur on or after August 26, 2014 ( the | ||||||
5 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
6 | the 98th General Assembly , each month, from the collections | ||||||
7 | made under Section 9 of the Use Tax Act, Section 9 of the | ||||||
8 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
9 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
10 | Department shall pay into the Tax Compliance and Administration | ||||||
11 | Fund, to be used, subject to appropriation, to fund additional | ||||||
12 | auditors and compliance personnel at the Department of Revenue, | ||||||
13 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
14 | collected during the preceding fiscal year by the Audit Bureau | ||||||
15 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
16 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
17 | Tax Act, and associated local occupation and use taxes | ||||||
18 | administered by the Department (except the amount collected on | ||||||
19 | aviation fuel sold on or after December 1, 2017) . | ||||||
20 | Of the remainder of the moneys received by the Department | ||||||
21 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
22 | Treasury and 25%
shall be reserved in a special account and | ||||||
23 | used only for the transfer to
the Common School Fund as part of | ||||||
24 | the monthly transfer from the General
Revenue Fund in | ||||||
25 | accordance with Section 8a of the State
Finance Act. | ||||||
26 | As soon as possible after the first day of each month, upon |
| |||||||
| |||||||
1 | certification
of the Department of Revenue, the Comptroller | ||||||
2 | shall order transferred and
the Treasurer shall transfer from | ||||||
3 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
4 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
5 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
6 | transfer is no longer required
and shall not be made. | ||||||
7 | Net revenue realized for a month shall be the revenue | ||||||
8 | collected
by the State pursuant to this Act, less the amount | ||||||
9 | paid out during that
month as refunds to taxpayers for | ||||||
10 | overpayment of liability. | ||||||
11 | For greater simplicity of administration, manufacturers, | ||||||
12 | importers
and wholesalers whose products are sold at retail in | ||||||
13 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
14 | assume the responsibility
for accounting and paying to the | ||||||
15 | Department all tax accruing under this
Act with respect to such | ||||||
16 | sales, if the retailers who are affected do not
make written | ||||||
17 | objection to the Department to this arrangement. | ||||||
18 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
19 | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. | ||||||
20 | 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933, | ||||||
21 | eff. 1-27-17; revised 2-3-17.)
| ||||||
22 | (35 ILCS 105/19) (from Ch. 120, par. 439.19)
| ||||||
23 | Sec. 19.
If it shall appear that an amount of tax or | ||||||
24 | penalty or interest has
been paid in error hereunder to the | ||||||
25 | Department by a purchaser, as distinguished
from the retailer, |
| |||||||
| |||||||
1 | whether such amount be paid through a mistake of fact or
an | ||||||
2 | error of law, such purchaser may file a claim for credit or | ||||||
3 | refund with
the Department in accordance with Sections 6, 6a, | ||||||
4 | 6b, 6c, and 6d of the
Retailers'
Occupation Tax Act. If it | ||||||
5 | shall appear that an amount of tax or penalty or
interest has | ||||||
6 | been paid in error to the Department hereunder by a retailer
| ||||||
7 | who is required or authorized to collect and remit the use tax, | ||||||
8 | whether
such amount be paid through a mistake of fact or an | ||||||
9 | error of law, such
retailer may file a claim for credit or | ||||||
10 | refund with the Department in
accordance with Sections 6, 6a, | ||||||
11 | 6b, 6c, and 6d of the Retailers' Occupation Tax
Act,
provided | ||||||
12 | that no credit or refund shall be allowed for any amount paid | ||||||
13 | by
any such retailer unless it shall appear that he bore the | ||||||
14 | burden of such
amount and did not shift the burden thereof to | ||||||
15 | anyone else (as in the case
of a duplicated tax payment which | ||||||
16 | the retailer made to the Department and
did not collect from | ||||||
17 | anyone else), or unless it shall appear that he or
she or his | ||||||
18 | or her legal representative has unconditionally repaid such
| ||||||
19 | amount to his vendee (1) who bore the burden thereof and has | ||||||
20 | not shifted
such burden directly or indirectly in any manner | ||||||
21 | whatsoever; (2) who, if he
has shifted such burden, has repaid | ||||||
22 | unconditionally such amount to his or
her own vendee, and (3) | ||||||
23 | who is not entitled to receive any reimbursement
therefor from | ||||||
24 | any other source than from his vendor, nor to be relieved of
| ||||||
25 | such burden in any other manner whatsoever. If it shall appear | ||||||
26 | that an
amount of tax has been paid in error hereunder by the |
| |||||||
| |||||||
1 | purchaser to a
retailer, who retained such tax as reimbursement | ||||||
2 | for his or her tax
liability on the same sale under the | ||||||
3 | Retailers' Occupation Tax Act, and who
remitted the amount | ||||||
4 | involved to the Department under the Retailers'
Occupation Tax | ||||||
5 | Act, whether such amount be paid through a mistake of fact
or | ||||||
6 | an error of law, the procedure for recovering such tax shall be | ||||||
7 | that
prescribed in Sections 6, 6a, 6b and 6c of the Retailers' | ||||||
8 | Occupation Tax Act.
| ||||||
9 | Any credit or refund that is allowed under this Section | ||||||
10 | shall bear interest
at the rate and in the manner specified in | ||||||
11 | the Uniform Penalty and Interest
Act.
| ||||||
12 | Any claim filed hereunder shall be filed upon a form | ||||||
13 | prescribed and
furnished by the Department. The claim shall be | ||||||
14 | signed by the claimant (or
by the claimant's legal | ||||||
15 | representative if the claimant shall have died or
become a | ||||||
16 | person under legal disability), or by a duly authorized agent | ||||||
17 | of
the claimant or his or her legal representative.
| ||||||
18 | A claim for credit or refund shall be considered to have | ||||||
19 | been filed with
the Department on the date upon which it is | ||||||
20 | received by the Department.
Upon receipt of any claim for | ||||||
21 | credit or refund filed under this Act, any
officer or employee | ||||||
22 | of the Department, authorized in writing by the
Director of | ||||||
23 | Revenue to acknowledge receipt of such claims on behalf of the
| ||||||
24 | Department, shall execute on behalf of the Department, and | ||||||
25 | shall deliver or
mail to the claimant or his duly authorized | ||||||
26 | agent, a written receipt,
acknowledging that the claim has been |
| |||||||
| |||||||
1 | filed with the Department, describing
the claim in sufficient | ||||||
2 | detail to identify it and stating the date upon
which the claim | ||||||
3 | was received by the Department. Such written receipt shall
be | ||||||
4 | prima facie evidence that the Department received the claim | ||||||
5 | described in
such receipt and shall be prima facie evidence of | ||||||
6 | the date when such claim
was received by the Department. In the | ||||||
7 | absence of such a written receipt,
the records of the | ||||||
8 | Department as to when the claim was received by the
Department, | ||||||
9 | or as to whether or not the claim was received at all by the
| ||||||
10 | Department, shall be deemed to be prima facie correct upon | ||||||
11 | these questions
in the event of any dispute between the | ||||||
12 | claimant (or his or her legal
representative) and the | ||||||
13 | Department concerning these questions.
| ||||||
14 | In case the Department determines that the claimant is | ||||||
15 | entitled to a
refund, such refund shall be made only from the | ||||||
16 | Aviation Fuel Sales Tax Refund Fund or from such appropriation | ||||||
17 | as may be
available for that purpose , as appropriate . If it | ||||||
18 | appears unlikely that the amount available
appropriated would | ||||||
19 | permit everyone having a claim allowed during the period
| ||||||
20 | covered by such appropriation or from the Aviation Fuel Sales | ||||||
21 | Tax Refund Fund, as appropriate, to elect to receive a cash | ||||||
22 | refund, the
Department, by rule or regulation, shall provide | ||||||
23 | for the payment of refunds in
hardship cases and shall define | ||||||
24 | what types of cases qualify as hardship cases.
| ||||||
25 | If a retailer who has failed to pay use tax on gross | ||||||
26 | receipts from
retail sales is required by the Department to pay |
| |||||||
| |||||||
1 | such tax, such retailer,
without filing any formal claim with | ||||||
2 | the Department, shall be allowed to
take credit against such | ||||||
3 | use tax liability to the extent, if any, to which
such retailer | ||||||
4 | has paid an amount equivalent to retailers' occupation tax or
| ||||||
5 | has paid use tax in error to his or her vendor or vendors of the | ||||||
6 | same tangible
personal property which such retailer bought for | ||||||
7 | resale and did not first
use before selling it, and no penalty | ||||||
8 | or interest shall be charged to such
retailer on the amount of | ||||||
9 | such credit. However, when such credit is allowed
to the | ||||||
10 | retailer by the Department, the vendor is precluded from | ||||||
11 | refunding
any of that tax to the retailer and filing a claim | ||||||
12 | for credit or refund
with respect thereto with the Department. | ||||||
13 | The provisions of this amendatory
Act shall be applied | ||||||
14 | retroactively, regardless of the date of the transaction.
| ||||||
15 | (Source: P.A. 99-217, eff. 7-31-15.)
| ||||||
16 | Section 15. The Service Use Tax Act is amended by changing | ||||||
17 | Sections 9 and 17 as follows: | ||||||
18 | (35 ILCS 110/9) (from Ch. 120, par. 439.39) | ||||||
19 | Sec. 9. Each serviceman required or authorized to collect | ||||||
20 | the tax
herein imposed shall pay to the Department the amount | ||||||
21 | of such tax
(except as otherwise provided) at the time when he | ||||||
22 | is required to file
his return for the period during which such | ||||||
23 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
24 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar |
| |||||||
| |||||||
1 | year, whichever is greater, which is allowed to
reimburse the | ||||||
2 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
3 | records, preparing and filing returns, remitting the tax and
| ||||||
4 | supplying data to the Department on request. The discount under | ||||||
5 | this Section is not allowed for taxes paid on aviation fuel | ||||||
6 | that are deposited into the State Aviation Program Fund under | ||||||
7 | this Act. The Department may disallow the discount for | ||||||
8 | servicemen whose certificate of registration is revoked at the | ||||||
9 | time the return is filed, but only if the Department's decision | ||||||
10 | to revoke the certificate of registration has become final. A | ||||||
11 | serviceman need not remit
that part of any tax collected by him | ||||||
12 | to the extent that he is required to
pay and does pay the tax | ||||||
13 | imposed by the Service Occupation Tax Act with
respect to his | ||||||
14 | sale of service involving the incidental transfer by him of
the | ||||||
15 | same property. | ||||||
16 | Except as provided hereinafter in this Section, on or | ||||||
17 | before the twentieth
day of each calendar month, such | ||||||
18 | serviceman shall file a return for the
preceding calendar month | ||||||
19 | in accordance with reasonable Rules and
Regulations to be | ||||||
20 | promulgated by the Department. Such return shall be
filed on a | ||||||
21 | form prescribed by the Department and shall contain such
| ||||||
22 | information as the Department may reasonably require. | ||||||
23 | The Department may require returns to be filed on a | ||||||
24 | quarterly basis.
If so required, a return for each calendar | ||||||
25 | quarter shall be filed on or
before the twentieth day of the | ||||||
26 | calendar month following the end of such
calendar quarter. The |
| |||||||
| |||||||
1 | taxpayer shall also file a return with the
Department for each | ||||||
2 | of the first two months of each calendar quarter, on or
before | ||||||
3 | the twentieth day of the following calendar month, stating: | ||||||
4 | 1. The name of the seller; | ||||||
5 | 2. The address of the principal place of business from | ||||||
6 | which he engages
in business as a serviceman in this State; | ||||||
7 | 3. The total amount of taxable receipts received by him | ||||||
8 | during the
preceding calendar month, including receipts | ||||||
9 | from charge and time sales,
but less all deductions allowed | ||||||
10 | by law; | ||||||
11 | 4. The amount of credit provided in Section 2d of this | ||||||
12 | Act; | ||||||
13 | 5. The amount of tax due; | ||||||
14 | 5-5. The signature of the taxpayer; and | ||||||
15 | 6. Such other reasonable information as the Department | ||||||
16 | may
require. | ||||||
17 | Beginning on January 1, 2018, each serviceman required or | ||||||
18 | authorized to collect the tax imposed by this Act on aviation | ||||||
19 | fuel transferred as an incident of a sale of service in this | ||||||
20 | State during the preceding calendar month shall, instead of | ||||||
21 | reporting and paying tax on aviation fuel as otherwise required | ||||||
22 | by this Section, report and pay the tax by filing an aviation | ||||||
23 | fuel tax return with the Department on or before the twentieth | ||||||
24 | day of each calendar month. The requirements related to the | ||||||
25 | return shall be as otherwise provided in this Section. | ||||||
26 | Notwithstanding any other provisions of this Act to the |
| |||||||
| |||||||
1 | contrary, servicemen collecting tax on aviation fuel shall file | ||||||
2 | all aviation fuel tax returns and shall make all aviation fuel | ||||||
3 | tax payments by electronic means in the manner and form | ||||||
4 | required by the Department. For purposes of this paragraph, | ||||||
5 | "aviation fuel" means a product that is intended for use or | ||||||
6 | offered for sale as fuel for an aircraft. | ||||||
7 | If a taxpayer fails to sign a return within 30 days after | ||||||
8 | the proper notice
and demand for signature by the Department, | ||||||
9 | the return shall be considered
valid and any amount shown to be | ||||||
10 | due on the return shall be deemed assessed. | ||||||
11 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
12 | monthly tax
liability of $150,000 or more shall make all | ||||||
13 | payments required by rules of
the Department by electronic | ||||||
14 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
15 | an average monthly tax liability of $100,000 or more shall
make | ||||||
16 | all payments required by rules of the Department by electronic | ||||||
17 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
18 | an average monthly
tax liability of $50,000 or more shall make | ||||||
19 | all payments required by rules
of the Department by electronic | ||||||
20 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
21 | an annual tax liability of
$200,000 or more shall make all | ||||||
22 | payments required by rules of the Department by
electronic | ||||||
23 | funds transfer. The term "annual tax liability" shall be the | ||||||
24 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
25 | other State and local
occupation and use tax laws administered | ||||||
26 | by the Department, for the immediately
preceding calendar year.
|
| |||||||
| |||||||
1 | The term "average monthly tax
liability" means the sum of the | ||||||
2 | taxpayer's liabilities under this Act, and
under all other | ||||||
3 | State and local occupation and use tax laws administered by the
| ||||||
4 | Department, for the immediately preceding calendar year | ||||||
5 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
6 | a tax liability in the
amount set forth in subsection (b) of | ||||||
7 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
8 | all payments required by rules of the Department by
electronic | ||||||
9 | funds transfer. | ||||||
10 | Before August 1 of each year beginning in 1993, the | ||||||
11 | Department shall
notify all taxpayers required to make payments | ||||||
12 | by electronic funds transfer.
All taxpayers required to make | ||||||
13 | payments by electronic funds transfer shall
make those payments | ||||||
14 | for a minimum of one year beginning on October 1. | ||||||
15 | Any taxpayer not required to make payments by electronic | ||||||
16 | funds transfer
may make payments by electronic funds transfer | ||||||
17 | with the permission of the
Department. | ||||||
18 | All taxpayers required to make payment by electronic funds | ||||||
19 | transfer and
any taxpayers authorized to voluntarily make | ||||||
20 | payments by electronic funds
transfer shall make those payments | ||||||
21 | in the manner authorized by the Department. | ||||||
22 | The Department shall adopt such rules as are necessary to | ||||||
23 | effectuate a
program of electronic funds transfer and the | ||||||
24 | requirements of this Section. | ||||||
25 | If the serviceman is otherwise required to file a monthly | ||||||
26 | return and
if the serviceman's average monthly tax liability to |
| |||||||
| |||||||
1 | the Department
does not exceed $200, the Department may | ||||||
2 | authorize his returns to be
filed on a quarter annual basis, | ||||||
3 | with the return for January, February
and March of a given year | ||||||
4 | being due by April 20 of such year; with the
return for April, | ||||||
5 | May and June of a given year being due by July 20 of
such year; | ||||||
6 | with the return for July, August and September of a given
year | ||||||
7 | being due by October 20 of such year, and with the return for
| ||||||
8 | October, November and December of a given year being due by | ||||||
9 | January 20
of the following year. | ||||||
10 | If the serviceman is otherwise required to file a monthly | ||||||
11 | or quarterly
return and if the serviceman's average monthly tax | ||||||
12 | liability to the Department
does not exceed $50, the Department | ||||||
13 | may authorize his returns to be
filed on an annual basis, with | ||||||
14 | the return for a given year being due by
January 20 of the | ||||||
15 | following year. | ||||||
16 | Such quarter annual and annual returns, as to form and | ||||||
17 | substance,
shall be subject to the same requirements as monthly | ||||||
18 | returns. | ||||||
19 | Notwithstanding any other provision in this Act concerning | ||||||
20 | the time
within which a serviceman may file his return, in the | ||||||
21 | case of any
serviceman who ceases to engage in a kind of | ||||||
22 | business which makes him
responsible for filing returns under | ||||||
23 | this Act, such serviceman shall
file a final return under this | ||||||
24 | Act with the Department not more than 1
month after | ||||||
25 | discontinuing such business. | ||||||
26 | Where a serviceman collects the tax with respect to the |
| |||||||
| |||||||
1 | selling price of
property which he sells and the purchaser | ||||||
2 | thereafter returns such
property and the serviceman refunds the | ||||||
3 | selling price thereof to the
purchaser, such serviceman shall | ||||||
4 | also refund, to the purchaser, the tax
so collected from the | ||||||
5 | purchaser. When filing his return for the period
in which he | ||||||
6 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
7 | the amount of the tax so refunded by him to the purchaser from | ||||||
8 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
9 | occupation tax or
use tax which such serviceman may be required | ||||||
10 | to pay or remit to the
Department, as shown by such return, | ||||||
11 | provided that the amount of the tax
to be deducted shall | ||||||
12 | previously have been remitted to the Department by
such | ||||||
13 | serviceman. If the serviceman shall not previously have | ||||||
14 | remitted
the amount of such tax to the Department, he shall be | ||||||
15 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
16 | the purchaser. | ||||||
17 | Any serviceman filing a return hereunder shall also include | ||||||
18 | the total
tax upon the selling price of tangible personal | ||||||
19 | property purchased for use
by him as an incident to a sale of | ||||||
20 | service, and such serviceman shall remit
the amount of such tax | ||||||
21 | to the Department when filing such return. | ||||||
22 | If experience indicates such action to be practicable, the | ||||||
23 | Department
may prescribe and furnish a combination or joint | ||||||
24 | return which will
enable servicemen, who are required to file | ||||||
25 | returns hereunder and also
under the Service Occupation Tax | ||||||
26 | Act, to furnish all the return
information required by both |
| |||||||
| |||||||
1 | Acts on the one form. | ||||||
2 | Where the serviceman has more than one business registered | ||||||
3 | with the
Department under separate registration hereunder, | ||||||
4 | such serviceman shall
not file each return that is due as a | ||||||
5 | single return covering all such
registered businesses, but | ||||||
6 | shall file separate returns for each such
registered business. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
9 | the State Treasury,
the net revenue realized for the preceding | ||||||
10 | month from the 1% tax on sales
of food for human consumption | ||||||
11 | which is to be consumed off the premises
where it is sold | ||||||
12 | (other than alcoholic beverages, soft drinks and food
which has | ||||||
13 | been prepared for immediate consumption) and prescription and
| ||||||
14 | nonprescription medicines, drugs, medical appliances, products | ||||||
15 | classified as Class III medical devices, by the United States | ||||||
16 | Food and Drug Administration that are used for cancer treatment | ||||||
17 | pursuant to a prescription, as well as any accessories and | ||||||
18 | components related to those devices, and insulin, urine
testing | ||||||
19 | materials, syringes and needles used by diabetics. | ||||||
20 | Beginning January 1, 1990, each month the Department shall | ||||||
21 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
22 | net revenue realized
for the preceding month from the 6.25% | ||||||
23 | general rate on transfers of
tangible personal property, other | ||||||
24 | than (i) tangible personal property which is
purchased outside | ||||||
25 | Illinois at retail from a retailer and which is titled or
| ||||||
26 | registered by an agency of this State's government and (ii) |
| |||||||
| |||||||
1 | aviation fuel sold on or after December 1, 2017. This exception | ||||||
2 | for aviation fuel only applies for so long as the revenue use | ||||||
3 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
4 | binding on the State . | ||||||
5 | For aviation fuel sold on or after December 1, 2017, each | ||||||
6 | month the Department shall pay into the State Aviation Program | ||||||
7 | Fund 20% of the net revenue realized for the preceding month | ||||||
8 | from the 6.25% general rate on the selling price of aviation | ||||||
9 | fuel, less an amount estimated by the Department to be required | ||||||
10 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
11 | under this Act, which amount shall be deposited into the | ||||||
12 | Aviation fuel Sales Tax Refund Fund. The Department shall only | ||||||
13 | pay moneys into the State Aviation Program Fund and the | ||||||
14 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
15 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
16 | U.S.C. §47133 are binding on the State. | ||||||
17 | Beginning August 1, 2000, each
month the Department shall | ||||||
18 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
19 | net revenue realized for the
preceding
month from the 1.25% | ||||||
20 | rate on the selling price of motor fuel and gasohol. | ||||||
21 | Beginning October 1, 2009, each month the Department shall | ||||||
22 | pay into the Capital Projects Fund an amount that is equal to | ||||||
23 | an amount estimated by the Department to represent 80% of the | ||||||
24 | net revenue realized for the preceding month from the sale of | ||||||
25 | candy, grooming and hygiene products, and soft drinks that had | ||||||
26 | been taxed at a rate of 1% prior to September 1, 2009 but that |
| |||||||
| |||||||
1 | are now taxed at 6.25%. | ||||||
2 | Beginning July 1, 2013, each month the Department shall pay | ||||||
3 | into the Underground Storage Tank Fund from the proceeds | ||||||
4 | collected under this Act, the Use Tax Act, the Service | ||||||
5 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
6 | amount equal to the average monthly deficit in the Underground | ||||||
7 | Storage Tank Fund during the prior year, as certified annually | ||||||
8 | by the Illinois Environmental Protection Agency, but the total | ||||||
9 | payment into the Underground Storage Tank Fund under this Act, | ||||||
10 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
11 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
12 | any State fiscal year. As used in this paragraph, the "average | ||||||
13 | monthly deficit" shall be equal to the difference between the | ||||||
14 | average monthly claims for payment by the fund and the average | ||||||
15 | monthly revenues deposited into the fund, excluding payments | ||||||
16 | made pursuant to this paragraph. | ||||||
17 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
18 | received by the Department under the Use Tax Act, this Act, the | ||||||
19 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
20 | Act, each month the Department shall deposit $500,000 into the | ||||||
21 | State Crime Laboratory Fund. | ||||||
22 | Of the remainder of the moneys received by the Department | ||||||
23 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
24 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
25 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
26 | Build Illinois Fund; provided,
however, that if in any fiscal |
| |||||||
| |||||||
1 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
2 | may be, of the moneys received by the Department and
required | ||||||
3 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
4 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
5 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
6 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
7 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
8 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
9 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
10 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
11 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
12 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
13 | difference shall be immediately
paid into the Build Illinois | ||||||
14 | Fund from other moneys received by the
Department pursuant to | ||||||
15 | the Tax Acts; and further provided, that if on the
last | ||||||
16 | business day of any month the sum of (1) the Tax Act Amount | ||||||
17 | required
to be deposited into the Build Illinois Bond Account | ||||||
18 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
19 | transferred during such month to
the Build Illinois Fund from | ||||||
20 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
21 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
22 | the difference shall be immediately paid into the Build | ||||||
23 | Illinois
Fund from other moneys received by the Department | ||||||
24 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
25 | event shall the payments required under
the preceding proviso | ||||||
26 | result in aggregate payments into the Build Illinois
Fund |
| |||||||
| |||||||
1 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
2 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
3 | Specified Amount for
such fiscal year; and, further provided, | ||||||
4 | that the amounts payable into the
Build Illinois Fund under | ||||||
5 | this clause (b) shall be payable only until such
time as the | ||||||
6 | aggregate amount on deposit under each trust indenture securing
| ||||||
7 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
8 | Bond Act is
sufficient, taking into account any future | ||||||
9 | investment income, to fully
provide, in accordance with such | ||||||
10 | indenture, for the defeasance of or the
payment of the | ||||||
11 | principal of, premium, if any, and interest on the Bonds
| ||||||
12 | secured by such indenture and on any Bonds expected to be | ||||||
13 | issued thereafter
and all fees and costs payable with respect | ||||||
14 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
15 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
16 | the last business day of
any month in which Bonds are | ||||||
17 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
18 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
19 | Account in the Build Illinois Fund in such month shall be less | ||||||
20 | than the
amount required to be transferred in such month from | ||||||
21 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
22 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
23 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
24 | shall be immediately paid from other moneys received by the
| ||||||
25 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
26 | provided,
however, that any amounts paid to the Build Illinois |
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
1 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||||||||||||||||||||||
2 | deemed to constitute payments
pursuant to clause (b) of the | ||||||||||||||||||||||||||
3 | preceding sentence and shall reduce the
amount otherwise | ||||||||||||||||||||||||||
4 | payable for such fiscal year pursuant to clause (b) of the
| ||||||||||||||||||||||||||
5 | preceding sentence. The moneys received by the Department | ||||||||||||||||||||||||||
6 | pursuant to this
Act and required to be deposited into the | ||||||||||||||||||||||||||
7 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||||||||||||||||||||||
8 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||||||||||||||||||||||
9 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||
10 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||
11 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||
12 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||
13 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||
14 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||
15 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||
16 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||
17 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||
18 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||
19 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||
20 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||
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19 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Authority Act, plus cumulative
deficiencies in the deposits |
| |||||||
| |||||||
1 | required under this Section for previous
months and years, | ||||||
2 | shall be deposited into the McCormick Place Expansion
Project | ||||||
3 | Fund, until the full amount requested for the fiscal year, but | ||||||
4 | not
in excess of the amount specified above as "Total Deposit", | ||||||
5 | has been deposited. | ||||||
6 | Subject to payment of amounts into the Capital Projects | ||||||
7 | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois | ||||||
8 | Fund, and the McCormick Place Expansion Project Fund pursuant | ||||||
9 | to the preceding paragraphs or in any amendments thereto | ||||||
10 | hereafter enacted, the Department shall each month deposit into | ||||||
11 | the Aviation Fuel Sales Tax Refund Fund an amount estimated by | ||||||
12 | the Department to be required for refunds of the 80% portion of | ||||||
13 | the tax on aviation fuel under this Act. | ||||||
14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
15 | and the
McCormick Place Expansion Project Fund
pursuant to the | ||||||
16 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
17 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
18 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
19 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
20 | preceding month from the 6.25% general rate on the selling | ||||||
21 | price of tangible
personal property. | ||||||
22 | Subject to payment of amounts into the Build Illinois Fund | ||||||
23 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
24 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
25 | enacted, beginning with the receipt of the first
report of | ||||||
26 | taxes paid by an eligible business and continuing for a 25-year
|
| |||||||
| |||||||
1 | period, the Department shall each month pay into the Energy | ||||||
2 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
3 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
4 | that was sold to an eligible business.
For purposes of this | ||||||
5 | paragraph, the term "eligible business" means a new
electric | ||||||
6 | generating facility certified pursuant to Section 605-332 of | ||||||
7 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
8 | Civil Administrative
Code of Illinois. | ||||||
9 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
10 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
11 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
12 | the preceding paragraphs or in any amendments to this Section | ||||||
13 | hereafter enacted, beginning on the first day of the first | ||||||
14 | calendar month to occur on or after the effective date of this | ||||||
15 | amendatory Act of the 98th General Assembly, each month, from | ||||||
16 | the collections made under Section 9 of the Use Tax Act, | ||||||
17 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
18 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
19 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
20 | Administration Fund, to be used, subject to appropriation, to | ||||||
21 | fund additional auditors and compliance personnel at the | ||||||
22 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
23 | the cash receipts collected during the preceding fiscal year by | ||||||
24 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
25 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
26 | Retailers' Occupation Tax Act, and associated local occupation |
| |||||||
| |||||||
1 | and use taxes administered by the Department (except the amount | ||||||
2 | collected on aviation fuel sold on or after December 1, 2017) . | ||||||
3 | Of the remainder of the moneys received by the Department | ||||||
4 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
5 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
6 | reserved in a special account and used only for the transfer to | ||||||
7 | the Common School Fund as part of the monthly transfer from the | ||||||
8 | General Revenue Fund in accordance with Section 8a of the State | ||||||
9 | Finance Act. | ||||||
10 | As soon as possible after the first day of each month, upon | ||||||
11 | certification
of the Department of Revenue, the Comptroller | ||||||
12 | shall order transferred and
the Treasurer shall transfer from | ||||||
13 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
14 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
15 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
16 | transfer is no longer required
and shall not be made. | ||||||
17 | Net revenue realized for a month shall be the revenue | ||||||
18 | collected by the State
pursuant to this Act, less the amount | ||||||
19 | paid out during that month as refunds
to taxpayers for | ||||||
20 | overpayment of liability. | ||||||
21 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
22 | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; | ||||||
23 | 98-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. | ||||||
24 | 8-19-16.)
| ||||||
25 | (35 ILCS 110/17) (from Ch. 120, par. 439.47)
|
| |||||||
| |||||||
1 | Sec. 17.
If it shall appear that an amount of tax or | ||||||
2 | penalty or interest has
been paid in error hereunder to the | ||||||
3 | Department by a purchaser, as distinguished
from the | ||||||
4 | serviceman, whether such amount be paid through a mistake of | ||||||
5 | fact
or an error of law, such purchaser may file a claim for | ||||||
6 | credit or refund
with the Department. If it shall appear that | ||||||
7 | an amount of tax or penalty or
interest has been paid in error | ||||||
8 | to the Department hereunder by a serviceman
who is required or | ||||||
9 | authorized to collect and remit the Service Use Tax,
whether | ||||||
10 | such amount be paid through a mistake of fact or an error of | ||||||
11 | law,
such serviceman may file a claim for credit or refund with | ||||||
12 | the Department,
provided that no credit shall be allowed or | ||||||
13 | refund made for any amount paid
by any such serviceman unless | ||||||
14 | it shall appear that he bore the burden of
such amount and did | ||||||
15 | not shift the burden thereof to anyone else (as in the
case of | ||||||
16 | a duplicated tax payment which the serviceman made to the
| ||||||
17 | Department and did not collect from anyone else), or unless it | ||||||
18 | shall appear
that he or his legal representative has | ||||||
19 | unconditionally repaid such amount
to his vendee (1) who bore | ||||||
20 | the burden thereof and has not shifted such
burden directly or | ||||||
21 | indirectly in any manner whatsoever; (2) who, if he has
shifted | ||||||
22 | such burden, has repaid unconditionally such amount to his own
| ||||||
23 | vendee, and (3) who is not entitled to receive any | ||||||
24 | reimbursement therefor
from any other source than from his | ||||||
25 | vendor, nor to be relieved of such
burden in any other manner | ||||||
26 | whatsoever. If it shall appear that an amount of
tax has been |
| |||||||
| |||||||
1 | paid in error hereunder by the purchaser to a serviceman, who
| ||||||
2 | retained such tax as reimbursement for his tax liability on the | ||||||
3 | same sale
of service under the Service Occupation Tax Act, and | ||||||
4 | who paid such tax
as required by the Service Occupation Tax | ||||||
5 | Act, whether such amount be
paid through a mistake of fact or | ||||||
6 | an error of law, the procedure for
recovering such tax shall be | ||||||
7 | that prescribed in Sections 17, 18, 19 and 20
of the Service | ||||||
8 | Occupation Tax Act.
| ||||||
9 | Any credit or refund that is allowed under this Section | ||||||
10 | shall bear interest
at the rate and in the manner specified in | ||||||
11 | the Uniform Penalty and Interest
Act.
| ||||||
12 | Any claim filed hereunder shall be filed upon a form | ||||||
13 | prescribed and
furnished by the Department. The claim shall be | ||||||
14 | signed by the claimant (or
by the claimant's legal | ||||||
15 | representative if the claimant shall have died or
become a | ||||||
16 | person under legal disability), or by a duly
authorized agent | ||||||
17 | of the claimant or his or her legal representative.
| ||||||
18 | A claim for credit or refund shall be considered to have | ||||||
19 | been filed with
the Department on the date upon which it is | ||||||
20 | received by the Department.
Upon receipt of any claim for | ||||||
21 | credit or refund filed under this Act, any
officer or employee | ||||||
22 | of the Department, authorized in writing by the
Director of | ||||||
23 | Revenue to acknowledge receipt of such claims on behalf of the
| ||||||
24 | Department, shall execute on behalf of the Department, and | ||||||
25 | shall deliver or
mail to the claimant or his duly authorized | ||||||
26 | agent, a written receipt,
acknowledging that the claim has been |
| |||||||
| |||||||
1 | filed with the Department, describing
the claim in sufficient | ||||||
2 | detail to identify it and stating the date upon
which the claim | ||||||
3 | was received by the Department. Such written receipt shall
be | ||||||
4 | prima facie evidence that the Department received the claim | ||||||
5 | described in
such receipt and shall be prima facie evidence of | ||||||
6 | the date when such claim
was received by the Department. In the | ||||||
7 | absence of such a written receipt,
the records of the | ||||||
8 | Department as to when the claim was received by the
Department, | ||||||
9 | or as to whether or not the claim was received at all by the
| ||||||
10 | Department, shall be deemed to be prima facie correct upon | ||||||
11 | these questions
in the event of any dispute between the | ||||||
12 | claimant (or his or her legal
representative) and the | ||||||
13 | Department concerning these questions.
| ||||||
14 | In case the Department determines that the claimant is | ||||||
15 | entitled to a
refund, such refund shall be made only from the | ||||||
16 | Aviation Fuel Sales Tax Refund Fund or from such appropriation | ||||||
17 | as may be
available for that purpose , as appropriate . If it | ||||||
18 | appears unlikely that the amount available
appropriated would | ||||||
19 | permit everyone having a claim allowed during the period
| ||||||
20 | covered by such appropriation or from the Aviation Fuel Sales | ||||||
21 | Tax Refund Fund, as appropriate, to elect to receive a cash | ||||||
22 | refund, the
Department, by rule or regulation, shall provide | ||||||
23 | for the payment of refunds in
hardship cases and shall define | ||||||
24 | what types of cases qualify as hardship cases.
| ||||||
25 | (Source: P.A. 87-205 .)
|
| |||||||
| |||||||
1 | Section 20. The Service Occupation Tax Act is amended by | ||||||
2 | changing Sections 9 and 17 as follows: | ||||||
3 | (35 ILCS 115/9) (from Ch. 120, par. 439.109) | ||||||
4 | Sec. 9. Each serviceman required or authorized to collect | ||||||
5 | the tax
herein imposed shall pay to the Department the amount | ||||||
6 | of such tax at the
time when he is required to file his return | ||||||
7 | for the period during which
such tax was collectible, less a | ||||||
8 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
9 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
10 | greater, which is allowed to reimburse
the serviceman for | ||||||
11 | expenses incurred in collecting the tax, keeping
records, | ||||||
12 | preparing and filing returns, remitting the tax and supplying | ||||||
13 | data
to the Department on request. The discount under this | ||||||
14 | Section is not allowed for taxes paid on aviation fuel that are | ||||||
15 | deposited into the State Aviation Program Fund under this Act. | ||||||
16 | The Department may disallow the discount for servicemen whose | ||||||
17 | certificate of registration is revoked at the time the return | ||||||
18 | is filed, but only if the Department's decision to revoke the | ||||||
19 | certificate of registration has become final. | ||||||
20 | Where such tangible personal property is sold under a | ||||||
21 | conditional
sales contract, or under any other form of sale | ||||||
22 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
23 | extended beyond the close of
the period for which the return is | ||||||
24 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
25 | each tax return period, only the tax applicable
to the part of |
| |||||||
| |||||||
1 | the selling price actually received during such tax return
| ||||||
2 | period. | ||||||
3 | Except as provided hereinafter in this Section, on or | ||||||
4 | before the twentieth
day of each calendar month, such | ||||||
5 | serviceman shall file a
return for the preceding calendar month | ||||||
6 | in accordance with reasonable
rules and regulations to be | ||||||
7 | promulgated by the Department of Revenue.
Such return shall be | ||||||
8 | filed on a form prescribed by the Department and
shall contain | ||||||
9 | such information as the Department may reasonably require. | ||||||
10 | The Department may require returns to be filed on a | ||||||
11 | quarterly basis.
If so required, a return for each calendar | ||||||
12 | quarter shall be filed on or
before the twentieth day of the | ||||||
13 | calendar month following the end of such
calendar quarter. The | ||||||
14 | taxpayer shall also file a return with the
Department for each | ||||||
15 | of the first two months of each calendar quarter, on or
before | ||||||
16 | the twentieth day of the following calendar month, stating: | ||||||
17 | 1. The name of the seller; | ||||||
18 | 2. The address of the principal place of business from | ||||||
19 | which he engages
in business as a serviceman in this State; | ||||||
20 | 3. The total amount of taxable receipts received by him | ||||||
21 | during the
preceding calendar month, including receipts | ||||||
22 | from charge and time sales,
but less all deductions allowed | ||||||
23 | by law; | ||||||
24 | 4. The amount of credit provided in Section 2d of this | ||||||
25 | Act; | ||||||
26 | 5. The amount of tax due; |
| |||||||
| |||||||
1 | 5-5. The signature of the taxpayer; and | ||||||
2 | 6. Such other reasonable information as the Department | ||||||
3 | may
require. | ||||||
4 | Beginning on January 1, 2018, each serviceman required or | ||||||
5 | authorized to collect the tax herein imposed on aviation fuel | ||||||
6 | acquired as an incident to the purchase of a service in this | ||||||
7 | State during the preceding calendar month shall, instead of | ||||||
8 | reporting and paying tax as otherwise required by this Section, | ||||||
9 | file an aviation fuel tax return with the Department on or | ||||||
10 | before the twentieth day of each calendar month. The | ||||||
11 | requirements related to the return shall be as otherwise | ||||||
12 | provided in this Section. Notwithstanding any other provisions | ||||||
13 | of this Act to the contrary, servicemen transferring aviation | ||||||
14 | fuel incident to sales of service shall file all aviation fuel | ||||||
15 | tax returns and shall make all aviation fuel tax payments by | ||||||
16 | electronic means in the manner and form required by the | ||||||
17 | Department. For purposes of this paragraph, "aviation fuel" | ||||||
18 | means a product that is intended for use or offered for sale as | ||||||
19 | fuel for an aircraft. | ||||||
20 | If a taxpayer fails to sign a return within 30 days after | ||||||
21 | the proper notice
and demand for signature by the Department, | ||||||
22 | the return shall be considered
valid and any amount shown to be | ||||||
23 | due on the return shall be deemed assessed. | ||||||
24 | Prior to October 1, 2003, and on and after September 1, | ||||||
25 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
26 | certification
from a purchaser in satisfaction
of Service Use |
| |||||||
| |||||||
1 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
2 | the purchaser provides
the
appropriate
documentation as | ||||||
3 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
4 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
5 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
6 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
7 | Act, may be used by that
serviceman to satisfy Service | ||||||
8 | Occupation Tax liability in the amount claimed in
the | ||||||
9 | certification, not to exceed 6.25% of the receipts subject to | ||||||
10 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
11 | Credit reported on any
original or amended return
filed under
| ||||||
12 | this Act after October 20, 2003 for reporting periods prior to | ||||||
13 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
14 | Credit reported on annual returns due on or after January 1, | ||||||
15 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
16 | No Manufacturer's
Purchase Credit may be used after September | ||||||
17 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
18 | imposed under this Act, including any audit liability. | ||||||
19 | If the serviceman's average monthly tax liability to
the | ||||||
20 | Department does not exceed $200, the Department may authorize | ||||||
21 | his
returns to be filed on a quarter annual basis, with the | ||||||
22 | return for
January, February and March of a given year being | ||||||
23 | due by April 20 of
such year; with the return for April, May | ||||||
24 | and June of a given year being
due by July 20 of such year; with | ||||||
25 | the return for July, August and
September of a given year being | ||||||
26 | due by October 20 of such year, and with
the return for |
| |||||||
| |||||||
1 | October, November and December of a given year being due
by | ||||||
2 | January 20 of the following year. | ||||||
3 | If the serviceman's average monthly tax liability to
the | ||||||
4 | Department does not exceed $50, the Department may authorize | ||||||
5 | his
returns to be filed on an annual basis, with the return for | ||||||
6 | a given year
being due by January 20 of the following year. | ||||||
7 | Such quarter annual and annual returns, as to form and | ||||||
8 | substance,
shall be subject to the same requirements as monthly | ||||||
9 | returns. | ||||||
10 | Notwithstanding any other provision in this Act concerning | ||||||
11 | the time within
which a serviceman may file his return, in the | ||||||
12 | case of any serviceman who
ceases to engage in a kind of | ||||||
13 | business which makes him responsible for filing
returns under | ||||||
14 | this Act, such serviceman shall file a final return under this
| ||||||
15 | Act with the Department not more than 1 month after | ||||||
16 | discontinuing such
business. | ||||||
17 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
18 | monthly tax
liability of $150,000 or more shall make all | ||||||
19 | payments required by rules of the
Department by electronic | ||||||
20 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
21 | an average monthly tax liability of $100,000 or more shall make | ||||||
22 | all
payments required by rules of the Department by electronic | ||||||
23 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
24 | an average monthly tax liability
of $50,000 or more shall make | ||||||
25 | all payments required by rules of the Department
by electronic | ||||||
26 | funds transfer. Beginning October 1, 2000, a taxpayer who has
|
| |||||||
| |||||||
1 | an annual tax liability of $200,000 or more shall make all | ||||||
2 | payments required by
rules of the Department by electronic | ||||||
3 | funds transfer. The term "annual tax
liability" shall be the | ||||||
4 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
5 | other State and local occupation and use tax laws administered | ||||||
6 | by the
Department, for the immediately preceding calendar year. | ||||||
7 | The term "average
monthly tax liability" means
the sum of the | ||||||
8 | taxpayer's liabilities under this Act, and under all other | ||||||
9 | State
and local occupation and use tax laws administered by the | ||||||
10 | Department, for the
immediately preceding calendar year | ||||||
11 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
12 | a tax liability in the
amount set forth in subsection (b) of | ||||||
13 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
14 | all payments required by rules of the Department by
electronic | ||||||
15 | funds transfer. | ||||||
16 | Before August 1 of each year beginning in 1993, the | ||||||
17 | Department shall
notify all taxpayers required to make payments | ||||||
18 | by electronic funds transfer.
All taxpayers required to make | ||||||
19 | payments by electronic funds transfer shall make
those payments | ||||||
20 | for a minimum of one year beginning on October 1. | ||||||
21 | Any taxpayer not required to make payments by electronic | ||||||
22 | funds transfer may
make payments by electronic funds transfer | ||||||
23 | with the
permission of the Department. | ||||||
24 | All taxpayers required to make payment by electronic funds | ||||||
25 | transfer and
any taxpayers authorized to voluntarily make | ||||||
26 | payments by electronic funds
transfer shall make those payments |
| |||||||
| |||||||
1 | in the manner authorized by the Department. | ||||||
2 | The Department shall adopt such rules as are necessary to | ||||||
3 | effectuate a
program of electronic funds transfer and the | ||||||
4 | requirements of this Section. | ||||||
5 | Where a serviceman collects the tax with respect to the | ||||||
6 | selling price of
tangible personal property which he sells and | ||||||
7 | the purchaser thereafter returns
such tangible personal | ||||||
8 | property and the serviceman refunds the
selling price thereof | ||||||
9 | to the purchaser, such serviceman shall also refund,
to the | ||||||
10 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
11 | his return for the period in which he refunds such tax to the
| ||||||
12 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
13 | refunded by
him to the purchaser from any other Service | ||||||
14 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
15 | Use Tax which such serviceman may be
required to pay or remit | ||||||
16 | to the Department, as shown by such return,
provided that the | ||||||
17 | amount of the tax to be deducted shall previously have
been | ||||||
18 | remitted to the Department by such serviceman. If the | ||||||
19 | serviceman shall
not previously have remitted the amount of | ||||||
20 | such tax to the Department,
he shall be entitled to no | ||||||
21 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
22 | If experience indicates such action to be practicable, the | ||||||
23 | Department
may prescribe and furnish a combination or joint | ||||||
24 | return which will
enable servicemen, who are required to file | ||||||
25 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
26 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
| |||||||
| |||||||
1 | the return
information required by all said Acts on the one | ||||||
2 | form. | ||||||
3 | Where the serviceman has more than one business
registered | ||||||
4 | with the Department under separate registrations hereunder,
| ||||||
5 | such serviceman shall file separate returns for each
registered | ||||||
6 | business. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
9 | the
preceding month from the 1% tax on sales of food for human | ||||||
10 | consumption
which is to be consumed off the premises where it | ||||||
11 | is sold (other than
alcoholic beverages, soft drinks and food | ||||||
12 | which has been prepared for
immediate consumption) and | ||||||
13 | prescription and nonprescription medicines,
drugs, medical | ||||||
14 | appliances, products classified as Class III medical devices by | ||||||
15 | the United States Food and Drug Administration that are used | ||||||
16 | for cancer treatment pursuant to a prescription, as well as any | ||||||
17 | accessories and components related to those devices, and | ||||||
18 | insulin, urine testing materials, syringes
and needles used by | ||||||
19 | diabetics. | ||||||
20 | Beginning January 1, 1990, each month the Department shall | ||||||
21 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
22 | revenue realized
for the preceding month from the 6.25% general | ||||||
23 | rate on sales of tangible personal property other than aviation | ||||||
24 | fuel sold on or after December 1, 2017. This exception for | ||||||
25 | aviation fuel only applies for so long as the revenue use | ||||||
26 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
| |||||||
| |||||||
1 | binding on the State . | ||||||
2 | For aviation fuel sold on or after December 1, 2017, each | ||||||
3 | month the Department shall pay into the State Aviation Program | ||||||
4 | Fund 4% of the net revenue realized for the preceding month | ||||||
5 | from the 6.25% general rate on the selling price of aviation | ||||||
6 | fuel, less an amount estimated by the Department to be required | ||||||
7 | for refunds of the 4% portion of the tax on aviation fuel under | ||||||
8 | this Act, which amount shall be deposited into the Aviation | ||||||
9 | Fuel Sales Tax Refund Fund. The Department shall only pay | ||||||
10 | moneys into the State Aviation Program Fund and the Aviation | ||||||
11 | Fuel Sales Tax Refund Fund under this Act for so long as the | ||||||
12 | revenue use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. | ||||||
13 | §47133 are binding on the State. | ||||||
14 | Beginning August 1, 2000, each
month the Department shall | ||||||
15 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
16 | net revenue realized for the
preceding month from the 1.25% | ||||||
17 | rate on the selling price of motor fuel and
gasohol. | ||||||
18 | Beginning January 1, 1990, each month the Department shall | ||||||
19 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
20 | realized for the
preceding month from the 6.25% general rate on | ||||||
21 | transfers of
tangible personal property other than aviation | ||||||
22 | fuel sold on or after December 1, 2017. This exception for | ||||||
23 | aviation fuel only applies for so long as the revenue use | ||||||
24 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
25 | binding on the State . | ||||||
26 | For aviation fuel sold on or after December 1, 2017, each |
| |||||||
| |||||||
1 | month the Department shall pay into the State Aviation Program | ||||||
2 | Fund 16% of the net revenue realized for the preceding month | ||||||
3 | from the 6.25% general rate on the selling price of aviation | ||||||
4 | fuel, less an amount estimated by the Department to be required | ||||||
5 | for refunds of the 16% portion of the tax on aviation fuel | ||||||
6 | under this Act, which amount shall be deposited into the | ||||||
7 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
8 | pay moneys into the State Aviation Program Fund and the | ||||||
9 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
10 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
11 | U.S.C. §47133 are binding on the State. | ||||||
12 | Beginning August 1, 2000, each
month the Department shall | ||||||
13 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
14 | realized for the preceding
month from the 1.25% rate on the | ||||||
15 | selling price of motor fuel and gasohol. | ||||||
16 | Beginning October 1, 2009, each month the Department shall | ||||||
17 | pay into the Capital Projects Fund an amount that is equal to | ||||||
18 | an amount estimated by the Department to represent 80% of the | ||||||
19 | net revenue realized for the preceding month from the sale of | ||||||
20 | candy, grooming and hygiene products, and soft drinks that had | ||||||
21 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
22 | are now taxed at 6.25%. | ||||||
23 | Beginning July 1, 2013, each month the Department shall pay | ||||||
24 | into the Underground Storage Tank Fund from the proceeds | ||||||
25 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
26 | Act, and the Retailers' Occupation Tax Act an amount equal to |
| |||||||
| |||||||
1 | the average monthly deficit in the Underground Storage Tank | ||||||
2 | Fund during the prior year, as certified annually by the | ||||||
3 | Illinois Environmental Protection Agency, but the total | ||||||
4 | payment into the Underground Storage Tank Fund under this Act, | ||||||
5 | the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||||||
6 | Occupation Tax Act shall not exceed $18,000,000 in any State | ||||||
7 | fiscal year. As used in this paragraph, the "average monthly | ||||||
8 | deficit" shall be equal to the difference between the average | ||||||
9 | monthly claims for payment by the fund and the average monthly | ||||||
10 | revenues deposited into the fund, excluding payments made | ||||||
11 | pursuant to this paragraph. | ||||||
12 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
13 | received by the Department under the Use Tax Act, the Service | ||||||
14 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
15 | each month the Department shall deposit $500,000 into the State | ||||||
16 | Crime Laboratory Fund. | ||||||
17 | Of the remainder of the moneys received by the Department | ||||||
18 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
19 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
20 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
21 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
22 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
23 | may be, of the moneys received by the Department and required | ||||||
24 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
25 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
26 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the |
| |||||||
| |||||||
1 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
2 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
3 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
4 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
5 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
6 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
7 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
8 | difference shall be immediately paid into the
Build Illinois | ||||||
9 | Fund from other moneys received by the Department pursuant
to | ||||||
10 | the Tax Acts; and further provided, that if on the last | ||||||
11 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
12 | required to be deposited into
the Build Illinois Account in the | ||||||
13 | Build Illinois Fund during such month and
(2) the amount | ||||||
14 | transferred during such month to the Build Illinois Fund
from | ||||||
15 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
16 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
17 | the difference
shall be immediately paid into the Build | ||||||
18 | Illinois Fund from other moneys
received by the Department | ||||||
19 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
20 | event shall the payments required under the preceding proviso
| ||||||
21 | result in aggregate payments into the Build Illinois Fund | ||||||
22 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
23 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
24 | Specified Amount for such fiscal year; and,
further provided, | ||||||
25 | that the amounts payable into the Build Illinois Fund
under | ||||||
26 | this clause (b) shall be payable only until such time as the
|
| |||||||
| |||||||
1 | aggregate amount on deposit under each trust indenture securing | ||||||
2 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
3 | Bond Act is
sufficient, taking into account any future | ||||||
4 | investment income, to fully
provide, in accordance with such | ||||||
5 | indenture, for the defeasance of or the
payment of the | ||||||
6 | principal of, premium, if any, and interest on the Bonds
| ||||||
7 | secured by such indenture and on any Bonds expected to be | ||||||
8 | issued thereafter
and all fees and costs payable with respect | ||||||
9 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
10 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
11 | the last business day of
any month in which Bonds are | ||||||
12 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
13 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
14 | Account in the Build Illinois Fund in such month
shall be less | ||||||
15 | than the amount required to be transferred in such month from
| ||||||
16 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
17 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
18 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
19 | shall be immediately paid
from other moneys received by the | ||||||
20 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
21 | provided, however, that any amounts paid to the
Build Illinois | ||||||
22 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
23 | deemed to constitute payments pursuant to clause (b) of the | ||||||
24 | preceding
sentence and shall reduce the amount otherwise | ||||||
25 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
26 | preceding sentence. The moneys received by
the Department |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | pursuant to this Act and required to be deposited into the
| |||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Build Illinois Fund are subject to the pledge, claim and charge | |||||||||||||||||||||||||||||||||||||||||||||||||||
3 | set forth
in Section 12 of the Build Illinois Bond Act. | |||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||
5 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||||||||||||||||||||||
6 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||||||||||||||||||||||
7 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||||||||||||
9 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||||||
10 | in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||||||||||||||||||
11 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||
12 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||
13 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||
|
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14 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | not
in excess of the amount specified above as "Total Deposit", | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | has been deposited. |
| |||||||
| |||||||
1 | Subject to payment of amounts into the Capital Projects | ||||||
2 | Fund, the Build Illinois Fund, and the McCormick Place | ||||||
3 | Expansion Project Fund pursuant to the preceding paragraphs or | ||||||
4 | in any amendments thereto hereafter enacted, the Department | ||||||
5 | shall each month deposit into the Aviation Fuel Sales Tax | ||||||
6 | Refund Fund an amount estimated by the Department to be | ||||||
7 | required for refunds of the 80% portion of the tax on aviation | ||||||
8 | fuel under this Act. | ||||||
9 | Subject to payment of amounts into the Build Illinois Fund | ||||||
10 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||
11 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
12 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
13 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
14 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
15 | preceding month from the 6.25% general rate on the selling | ||||||
16 | price of tangible
personal property. | ||||||
17 | Subject to payment of amounts into the Build Illinois Fund | ||||||
18 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
19 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
20 | enacted, beginning with the receipt of the first
report of | ||||||
21 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
22 | period, the Department shall each month pay into the Energy | ||||||
23 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
24 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
25 | that was sold to an eligible business.
For purposes of this | ||||||
26 | paragraph, the term "eligible business" means a new
electric |
| |||||||
| |||||||
1 | generating facility certified pursuant to Section 605-332 of | ||||||
2 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
3 | Civil Administrative
Code of Illinois. | ||||||
4 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
5 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
6 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
7 | the preceding paragraphs or in any amendments to this Section | ||||||
8 | hereafter enacted, beginning on the first day of the first | ||||||
9 | calendar month to occur on or after the effective date of this | ||||||
10 | amendatory Act of the 98th General Assembly, each month, from | ||||||
11 | the collections made under Section 9 of the Use Tax Act, | ||||||
12 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
13 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
14 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
15 | Administration Fund, to be used, subject to appropriation, to | ||||||
16 | fund additional auditors and compliance personnel at the | ||||||
17 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
18 | the cash receipts collected during the preceding fiscal year by | ||||||
19 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
20 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
21 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
22 | and use taxes administered by the Department (except the amount | ||||||
23 | collected on aviation fuel sold on or after December 1, 2017) . | ||||||
24 | Of the remainder of the moneys received by the Department | ||||||
25 | pursuant to this
Act, 75% shall be paid into the General | ||||||
26 | Revenue Fund of the State Treasury and 25% shall be reserved in |
| |||||||
| |||||||
1 | a special account and used only for the transfer to the Common | ||||||
2 | School Fund as part of the monthly transfer from the General | ||||||
3 | Revenue Fund in accordance with Section 8a of the State Finance | ||||||
4 | Act. | ||||||
5 | The Department may, upon separate written notice to a | ||||||
6 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
7 | Department on a form
prescribed by the Department within not | ||||||
8 | less than 60 days after receipt
of the notice an annual | ||||||
9 | information return for the tax year specified in
the notice. | ||||||
10 | Such annual return to the Department shall include a
statement | ||||||
11 | of gross receipts as shown by the taxpayer's last Federal | ||||||
12 | income
tax return. If the total receipts of the business as | ||||||
13 | reported in the
Federal income tax return do not agree with the | ||||||
14 | gross receipts reported to
the Department of Revenue for the | ||||||
15 | same period, the taxpayer shall attach
to his annual return a | ||||||
16 | schedule showing a reconciliation of the 2
amounts and the | ||||||
17 | reasons for the difference. The taxpayer's annual
return to the | ||||||
18 | Department shall also disclose the cost of goods sold by
the | ||||||
19 | taxpayer during the year covered by such return, opening and | ||||||
20 | closing
inventories of such goods for such year, cost of goods | ||||||
21 | used from stock
or taken from stock and given away by the | ||||||
22 | taxpayer during such year, pay
roll information of the | ||||||
23 | taxpayer's business during such year and any
additional | ||||||
24 | reasonable information which the Department deems would be
| ||||||
25 | helpful in determining the accuracy of the monthly, quarterly | ||||||
26 | or annual
returns filed by such taxpayer as hereinbefore |
| |||||||
| |||||||
1 | provided for in this
Section. | ||||||
2 | If the annual information return required by this Section | ||||||
3 | is not
filed when and as required, the taxpayer shall be liable | ||||||
4 | as follows: | ||||||
5 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
6 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
7 | taxpayer
under this Act during the period to be covered by | ||||||
8 | the annual return
for each month or fraction of a month | ||||||
9 | until such return is filed as
required, the penalty to be | ||||||
10 | assessed and collected in the same manner
as any other | ||||||
11 | penalty provided for in this Act. | ||||||
12 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
13 | be liable for a
penalty as described in Section 3-4 of the | ||||||
14 | Uniform Penalty and Interest Act. | ||||||
15 | The chief executive officer, proprietor, owner or highest | ||||||
16 | ranking
manager shall sign the annual return to certify the | ||||||
17 | accuracy of the
information contained therein. Any person who | ||||||
18 | willfully signs the
annual return containing false or | ||||||
19 | inaccurate information shall be guilty
of perjury and punished | ||||||
20 | accordingly. The annual return form prescribed
by the | ||||||
21 | Department shall include a warning that the person signing the
| ||||||
22 | return may be liable for perjury. | ||||||
23 | The foregoing portion of this Section concerning the filing | ||||||
24 | of an
annual information return shall not apply to a serviceman | ||||||
25 | who is not
required to file an income tax return with the | ||||||
26 | United States Government. |
| |||||||
| |||||||
1 | As soon as possible after the first day of each month, upon | ||||||
2 | certification
of the Department of Revenue, the Comptroller | ||||||
3 | shall order transferred and
the Treasurer shall transfer from | ||||||
4 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
5 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
6 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
7 | transfer is no longer required
and shall not be made. | ||||||
8 | Net revenue realized for a month shall be the revenue | ||||||
9 | collected by the State
pursuant to this Act, less the amount | ||||||
10 | paid out during that month as
refunds to taxpayers for | ||||||
11 | overpayment of liability. | ||||||
12 | For greater simplicity of administration, it shall be | ||||||
13 | permissible for
manufacturers, importers and wholesalers whose | ||||||
14 | products are sold by numerous
servicemen in Illinois, and who | ||||||
15 | wish to do so, to
assume the responsibility for accounting and | ||||||
16 | paying to the Department
all tax accruing under this Act with | ||||||
17 | respect to such sales, if the
servicemen who are affected do | ||||||
18 | not make written objection to the
Department to this | ||||||
19 | arrangement. | ||||||
20 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
21 | 98-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; | ||||||
22 | 98-1098, eff. 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. | ||||||
23 | 8-19-16.)
| ||||||
24 | (35 ILCS 115/17) (from Ch. 120, par. 439.117)
| ||||||
25 | Sec. 17.
If it shall appear that an amount of tax or |
| |||||||
| |||||||
1 | penalty or interest has
been paid in error hereunder directly | ||||||
2 | to the Department by a serviceman,
whether such amount be paid | ||||||
3 | through a mistake of fact or an error of law, such
serviceman | ||||||
4 | may file a claim for credit or refund with the Department. If | ||||||
5 | it
shall appear that an amount of tax or penalty or interest | ||||||
6 | has been paid in
error to the Department hereunder by a | ||||||
7 | supplier who is required or
authorized to collect and remit the | ||||||
8 | Service Occupation Tax, whether such
amount be paid through a | ||||||
9 | mistake of fact or an error of law, such supplier
may file a | ||||||
10 | claim for credit or refund with the Department, provided that | ||||||
11 | no
credit shall be allowed nor any refund made for any amount | ||||||
12 | paid by any such
supplier unless it shall appear that he bore | ||||||
13 | the burden of such amount and
did not shift the burden thereof | ||||||
14 | to anyone else (as in the case of a
duplicated tax payment | ||||||
15 | which the supplier made to the Department and did
not collect | ||||||
16 | from anyone else), or unless it shall appear that he or his
| ||||||
17 | legal representative has unconditionally repaid such amount to | ||||||
18 | his vendee
(1) who bore the burden thereof and has not shifted | ||||||
19 | such burden directly or
indirectly in any manner whatsoever; | ||||||
20 | (2) who, if he has shifted such
burden, has repaid | ||||||
21 | unconditionally such amount to his own vendee, and (3)
who is | ||||||
22 | not entitled to receive any reimbursement therefor from any | ||||||
23 | other
source than from his supplier, nor to be relieved of such | ||||||
24 | burden in any
other manner whatsoever.
| ||||||
25 | Any credit or refund that is allowed under this Section | ||||||
26 | shall bear interest
at the rate and in the manner specified in |
| |||||||
| |||||||
1 | the Uniform Penalty and Interest
Act.
| ||||||
2 | Any claim filed hereunder shall be filed upon a form | ||||||
3 | prescribed and
furnished by the Department. The claim shall be | ||||||
4 | signed by the claimant (or
by the claimant's legal | ||||||
5 | representative if the claimant shall have died or
become a | ||||||
6 | person under legal disability), or by a duly
authorized agent | ||||||
7 | of the claimant or his or her legal representative.
| ||||||
8 | A claim for credit or refund shall be considered to have | ||||||
9 | been filed with
the Department on the date upon which it is | ||||||
10 | received by the Department.
Upon receipt of any claim for | ||||||
11 | credit or refund filed under this Act, any
officer or employee | ||||||
12 | of the Department, authorized in writing by the
Director of | ||||||
13 | Revenue to acknowledge receipt of such claims on behalf of the
| ||||||
14 | Department, shall execute on behalf of the Department, and | ||||||
15 | shall deliver or
mail to the claimant or his or her duly | ||||||
16 | authorized agent, a written receipt,
acknowledging that the | ||||||
17 | claim has been filed with the Department, describing
the claim | ||||||
18 | in sufficient detail to identify it and stating the date upon
| ||||||
19 | which the claim was received by the Department. Such written | ||||||
20 | receipt shall
be prima facie evidence that the Department | ||||||
21 | received the claim described in
such receipt and shall be prima | ||||||
22 | facie evidence of the date when such claim
was received by the | ||||||
23 | Department. In the absence of such a written receipt,
the | ||||||
24 | records of the Department as to when the claim was received by | ||||||
25 | the
Department, or as to whether or not the claim was received | ||||||
26 | at all by the
Department, shall be deemed to be prima facie |
| |||||||
| |||||||
1 | correct upon these questions
in the event of any dispute | ||||||
2 | between the claimant (or his legal
representative) and the | ||||||
3 | Department concerning these questions.
| ||||||
4 | In case the Department determines that the claimant is | ||||||
5 | entitled to a
refund, such refund shall be made only from the | ||||||
6 | Aviation Fuel Sales Tax Refund Fund or from such appropriation | ||||||
7 | as may be
available for that purpose , as appropriate . If it | ||||||
8 | appears unlikely that the amount available
appropriated would | ||||||
9 | permit everyone having a claim allowed during the period
| ||||||
10 | covered by such appropriation or from the Aviation Fuel Sales | ||||||
11 | Tax Refund Fund, as appropriate, to elect to receive a cash | ||||||
12 | refund, the
Department, by rule or regulation, shall provide | ||||||
13 | for the payment of refunds in
hardship cases and shall define | ||||||
14 | what types of cases qualify as hardship cases.
| ||||||
15 | (Source: P.A. 87-205 .)
| ||||||
16 | Section 25. The Retailers' Occupation Tax Act is amended by | ||||||
17 | changing Sections 3, 6, and 11 as follows:
| ||||||
18 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
19 | Sec. 3. Except as provided in this Section, on or before | ||||||
20 | the twentieth
day of each calendar month, every person engaged | ||||||
21 | in the business of
selling tangible personal property at retail | ||||||
22 | in this State during the
preceding calendar month shall file a | ||||||
23 | return with the Department, stating: | ||||||
24 | 1. The name of the seller; |
| |||||||
| |||||||
1 | 2. His residence address and the address of his | ||||||
2 | principal place of
business and the address of the | ||||||
3 | principal place of business (if that is
a different | ||||||
4 | address) from which he engages in the business of selling
| ||||||
5 | tangible personal property at retail in this State; | ||||||
6 | 3. Total amount of receipts received by him during the | ||||||
7 | preceding
calendar month or quarter, as the case may be, | ||||||
8 | from sales of tangible
personal property, and from services | ||||||
9 | furnished, by him during such
preceding calendar month or | ||||||
10 | quarter; | ||||||
11 | 4. Total amount received by him during the preceding | ||||||
12 | calendar month or
quarter on charge and time sales of | ||||||
13 | tangible personal property, and from
services furnished, | ||||||
14 | by him prior to the month or quarter for which the return
| ||||||
15 | is filed; | ||||||
16 | 5. Deductions allowed by law; | ||||||
17 | 6. Gross receipts which were received by him during the | ||||||
18 | preceding
calendar month or quarter and upon the basis of | ||||||
19 | which the tax is imposed; | ||||||
20 | 7. The amount of credit provided in Section 2d of this | ||||||
21 | Act; | ||||||
22 | 8. The amount of tax due; | ||||||
23 | 9. The signature of the taxpayer; and | ||||||
24 | 10. Such other reasonable information as the | ||||||
25 | Department may require. | ||||||
26 | If a taxpayer fails to sign a return within 30 days after |
| |||||||
| |||||||
1 | the proper notice
and demand for signature by the Department, | ||||||
2 | the return shall be considered
valid and any amount shown to be | ||||||
3 | due on the return shall be deemed assessed. | ||||||
4 | Each return shall be accompanied by the statement of | ||||||
5 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
6 | claimed. | ||||||
7 | Prior to October 1, 2003, and on and after September 1, | ||||||
8 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
9 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
10 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
11 | provides the
appropriate documentation as required by Section | ||||||
12 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
13 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
14 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
15 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
16 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
17 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
18 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
19 | Credit
reported on any original or amended return
filed under
| ||||||
20 | this Act after October 20, 2003 for reporting periods prior to | ||||||
21 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
22 | Purchaser Credit reported on annual returns due on or after | ||||||
23 | January 1, 2005 will be disallowed for periods prior to | ||||||
24 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
25 | used after September 30, 2003 through August 31, 2004 to
| ||||||
26 | satisfy any
tax liability imposed under this Act, including any |
| |||||||
| |||||||
1 | audit liability. | ||||||
2 | The Department may require returns to be filed on a | ||||||
3 | quarterly basis.
If so required, a return for each calendar | ||||||
4 | quarter shall be filed on or
before the twentieth day of the | ||||||
5 | calendar month following the end of such
calendar quarter. The | ||||||
6 | taxpayer shall also file a return with the
Department for each | ||||||
7 | of the first two months of each calendar quarter, on or
before | ||||||
8 | the twentieth day of the following calendar month, stating: | ||||||
9 | 1. The name of the seller; | ||||||
10 | 2. The address of the principal place of business from | ||||||
11 | which he engages
in the business of selling tangible | ||||||
12 | personal property at retail in this State; | ||||||
13 | 3. The total amount of taxable receipts received by him | ||||||
14 | during the
preceding calendar month from sales of tangible | ||||||
15 | personal property by him
during such preceding calendar | ||||||
16 | month, including receipts from charge and
time sales, but | ||||||
17 | less all deductions allowed by law; | ||||||
18 | 4. The amount of credit provided in Section 2d of this | ||||||
19 | Act; | ||||||
20 | 5. The amount of tax due; and | ||||||
21 | 6. Such other reasonable information as the Department | ||||||
22 | may
require. | ||||||
23 | Beginning on January 1, 2018, every person engaged in the | ||||||
24 | business of selling aviation fuel at retail in this State | ||||||
25 | during the preceding calendar month shall, instead of reporting | ||||||
26 | and paying tax as otherwise required by this Section, file an |
| |||||||
| |||||||
1 | aviation fuel tax return with the Department on or before the | ||||||
2 | twentieth day of each calendar month. The requirements related | ||||||
3 | to the return shall be as otherwise provided in this Section. | ||||||
4 | Notwithstanding any other provisions of this Act to the | ||||||
5 | contrary, retailers selling aviation fuel shall file all | ||||||
6 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
7 | payments by electronic means in the manner and form required by | ||||||
8 | the Department. For purposes of this paragraph, "aviation fuel" | ||||||
9 | means a product that is intended for use or offered for sale as | ||||||
10 | fuel for an aircraft. | ||||||
11 | Beginning on October 1, 2003, any person who is not a | ||||||
12 | licensed
distributor, importing distributor, or manufacturer, | ||||||
13 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
14 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
15 | a statement with the Department of Revenue, in a format
and at | ||||||
16 | a time prescribed by the Department, showing the total amount | ||||||
17 | paid for
alcoholic liquor purchased during the preceding month | ||||||
18 | and such other
information as is reasonably required by the | ||||||
19 | Department.
The Department may adopt rules to require
that this | ||||||
20 | statement be filed in an electronic or telephonic format. Such | ||||||
21 | rules
may provide for exceptions from the filing requirements | ||||||
22 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
23 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
24 | Liquor Control Act of 1934. | ||||||
25 | Beginning on October 1, 2003, every distributor, importing | ||||||
26 | distributor, and
manufacturer of alcoholic liquor as defined in |
| |||||||
| |||||||
1 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
2 | Department of Revenue, no later than the 10th day of the
month | ||||||
3 | for the
preceding month during which transactions occurred, by | ||||||
4 | electronic means,
showing the
total amount of gross receipts | ||||||
5 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
6 | the preceding month to purchasers; identifying the purchaser to | ||||||
7 | whom it was
sold or
distributed; the purchaser's tax | ||||||
8 | registration number; and such other
information
reasonably | ||||||
9 | required by the Department. A distributor, importing | ||||||
10 | distributor, or manufacturer of alcoholic liquor must | ||||||
11 | personally deliver, mail, or provide by electronic means to | ||||||
12 | each retailer listed on the monthly statement a report | ||||||
13 | containing a cumulative total of that distributor's, importing | ||||||
14 | distributor's, or manufacturer's total sales of alcoholic | ||||||
15 | liquor to that retailer no later than the 10th day of the month | ||||||
16 | for the preceding month during which the transaction occurred. | ||||||
17 | The distributor, importing distributor, or manufacturer shall | ||||||
18 | notify the retailer as to the method by which the distributor, | ||||||
19 | importing distributor, or manufacturer will provide the sales | ||||||
20 | information. If the retailer is unable to receive the sales | ||||||
21 | information by electronic means, the distributor, importing | ||||||
22 | distributor, or manufacturer shall furnish the sales | ||||||
23 | information by personal delivery or by mail. For purposes of | ||||||
24 | this paragraph, the term "electronic means" includes, but is | ||||||
25 | not limited to, the use of a secure Internet website, e-mail, | ||||||
26 | or facsimile. |
| |||||||
| |||||||
1 | If a total amount of less than $1 is payable, refundable or | ||||||
2 | creditable,
such amount shall be disregarded if it is less than | ||||||
3 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
4 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
5 | monthly tax liability of $150,000 or more shall
make all | ||||||
6 | payments required by rules of the
Department by electronic | ||||||
7 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
8 | an average monthly tax liability of $100,000 or more shall make | ||||||
9 | all
payments required by rules of the Department by electronic | ||||||
10 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
11 | an average monthly tax liability
of $50,000 or more shall make | ||||||
12 | all
payments required by rules of the Department by electronic | ||||||
13 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
14 | an annual tax liability of
$200,000 or more shall make all | ||||||
15 | payments required by rules of the Department by
electronic | ||||||
16 | funds transfer. The term "annual tax liability" shall be the | ||||||
17 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
18 | other State and local
occupation and use tax laws administered | ||||||
19 | by the Department, for the immediately
preceding calendar year.
| ||||||
20 | The term "average monthly tax liability" shall be the sum of | ||||||
21 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
22 | State and local occupation and use tax
laws administered by the | ||||||
23 | Department, for the immediately preceding calendar
year | ||||||
24 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
25 | a tax liability in the
amount set forth in subsection (b) of | ||||||
26 | Section 2505-210 of the Department of
Revenue Law shall make |
| |||||||
| |||||||
1 | all payments required by rules of the Department by
electronic | ||||||
2 | funds transfer. | ||||||
3 | Before August 1 of each year beginning in 1993, the | ||||||
4 | Department shall
notify all taxpayers required to make payments | ||||||
5 | by electronic funds
transfer. All taxpayers
required to make | ||||||
6 | payments by electronic funds transfer shall make those
payments | ||||||
7 | for
a minimum of one year beginning on October 1. | ||||||
8 | Any taxpayer not required to make payments by electronic | ||||||
9 | funds transfer may
make payments by electronic funds transfer | ||||||
10 | with
the permission of the Department. | ||||||
11 | All taxpayers required to make payment by electronic funds | ||||||
12 | transfer and
any taxpayers authorized to voluntarily make | ||||||
13 | payments by electronic funds
transfer shall make those payments | ||||||
14 | in the manner authorized by the Department. | ||||||
15 | The Department shall adopt such rules as are necessary to | ||||||
16 | effectuate a
program of electronic funds transfer and the | ||||||
17 | requirements of this Section. | ||||||
18 | Any amount which is required to be shown or reported on any | ||||||
19 | return or
other document under this Act shall, if such amount | ||||||
20 | is not a whole-dollar
amount, be increased to the nearest | ||||||
21 | whole-dollar amount in any case where
the fractional part of a | ||||||
22 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
23 | whole-dollar amount where the fractional part of a dollar is | ||||||
24 | less
than 50 cents. | ||||||
25 | If the retailer is otherwise required to file a monthly | ||||||
26 | return and if the
retailer's average monthly tax liability to |
| |||||||
| |||||||
1 | the Department does not exceed
$200, the Department may | ||||||
2 | authorize his returns to be filed on a quarter
annual basis, | ||||||
3 | with the return for January, February and March of a given
year | ||||||
4 | being due by April 20 of such year; with the return for April, | ||||||
5 | May and
June of a given year being due by July 20 of such year; | ||||||
6 | with the return for
July, August and September of a given year | ||||||
7 | being due by October 20 of such
year, and with the return for | ||||||
8 | October, November and December of a given
year being due by | ||||||
9 | January 20 of the following year. | ||||||
10 | If the retailer is otherwise required to file a monthly or | ||||||
11 | quarterly
return and if the retailer's average monthly tax | ||||||
12 | liability with the
Department does not exceed $50, the | ||||||
13 | Department may authorize his returns to
be filed on an annual | ||||||
14 | basis, with the return for a given year being due by
January 20 | ||||||
15 | of the following year. | ||||||
16 | Such quarter annual and annual returns, as to form and | ||||||
17 | substance,
shall be subject to the same requirements as monthly | ||||||
18 | returns. | ||||||
19 | Notwithstanding any other provision in this Act concerning | ||||||
20 | the time
within which a retailer may file his return, in the | ||||||
21 | case of any retailer
who ceases to engage in a kind of business | ||||||
22 | which makes him responsible
for filing returns under this Act, | ||||||
23 | such retailer shall file a final
return under this Act with the | ||||||
24 | Department not more than one month after
discontinuing such | ||||||
25 | business. | ||||||
26 | Where the same person has more than one business registered |
| |||||||
| |||||||
1 | with the
Department under separate registrations under this | ||||||
2 | Act, such person may
not file each return that is due as a | ||||||
3 | single return covering all such
registered businesses, but | ||||||
4 | shall file separate returns for each such
registered business. | ||||||
5 | In addition, with respect to motor vehicles, watercraft,
| ||||||
6 | aircraft, and trailers that are required to be registered with | ||||||
7 | an agency of
this State, every
retailer selling this kind of | ||||||
8 | tangible personal property shall file,
with the Department, | ||||||
9 | upon a form to be prescribed and supplied by the
Department, a | ||||||
10 | separate return for each such item of tangible personal
| ||||||
11 | property which the retailer sells, except that if, in the same
| ||||||
12 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
13 | vehicles or
trailers transfers more than one aircraft, | ||||||
14 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
15 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
16 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
17 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
18 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
19 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
20 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
21 | watercraft, motor vehicles or trailers involved in that | ||||||
22 | transaction to the
Department on the same uniform | ||||||
23 | invoice-transaction reporting return form. For
purposes of | ||||||
24 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
25 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
26 | and Safety Act, a
personal watercraft, or any boat equipped |
| |||||||
| |||||||
1 | with an inboard motor. | ||||||
2 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
3 | aircraft, or trailers that are required to be registered with | ||||||
4 | an agency of
this State, so that all
retailers' occupation tax | ||||||
5 | liability is required to be reported, and is
reported, on such | ||||||
6 | transaction reporting returns and who is not otherwise
required | ||||||
7 | to file monthly or quarterly returns, need not file monthly or
| ||||||
8 | quarterly returns. However, those retailers shall be required | ||||||
9 | to
file returns on an annual basis. | ||||||
10 | The transaction reporting return, in the case of motor | ||||||
11 | vehicles
or trailers that are required to be registered with an | ||||||
12 | agency of this
State, shall
be the same document as the Uniform | ||||||
13 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
14 | Code and must show the name and address of the
seller; the name | ||||||
15 | and address of the purchaser; the amount of the selling
price | ||||||
16 | including the amount allowed by the retailer for traded-in
| ||||||
17 | property, if any; the amount allowed by the retailer for the | ||||||
18 | traded-in
tangible personal property, if any, to the extent to | ||||||
19 | which Section 1 of
this Act allows an exemption for the value | ||||||
20 | of traded-in property; the
balance payable after deducting such | ||||||
21 | trade-in allowance from the total
selling price; the amount of | ||||||
22 | tax due from the retailer with respect to
such transaction; the | ||||||
23 | amount of tax collected from the purchaser by the
retailer on | ||||||
24 | such transaction (or satisfactory evidence that such tax is
not | ||||||
25 | due in that particular instance, if that is claimed to be the | ||||||
26 | fact);
the place and date of the sale; a sufficient |
| |||||||
| |||||||
1 | identification of the
property sold; such other information as | ||||||
2 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
3 | such other information as the Department
may reasonably | ||||||
4 | require. | ||||||
5 | The transaction reporting return in the case of watercraft
| ||||||
6 | or aircraft must show
the name and address of the seller; the | ||||||
7 | name and address of the
purchaser; the amount of the selling | ||||||
8 | price including the amount allowed
by the retailer for | ||||||
9 | traded-in property, if any; the amount allowed by
the retailer | ||||||
10 | for the traded-in tangible personal property, if any, to
the | ||||||
11 | extent to which Section 1 of this Act allows an exemption for | ||||||
12 | the
value of traded-in property; the balance payable after | ||||||
13 | deducting such
trade-in allowance from the total selling price; | ||||||
14 | the amount of tax due
from the retailer with respect to such | ||||||
15 | transaction; the amount of tax
collected from the purchaser by | ||||||
16 | the retailer on such transaction (or
satisfactory evidence that | ||||||
17 | such tax is not due in that particular
instance, if that is | ||||||
18 | claimed to be the fact); the place and date of the
sale, a | ||||||
19 | sufficient identification of the property sold, and such other
| ||||||
20 | information as the Department may reasonably require. | ||||||
21 | Such transaction reporting return shall be filed not later | ||||||
22 | than 20
days after the day of delivery of the item that is | ||||||
23 | being sold, but may
be filed by the retailer at any time sooner | ||||||
24 | than that if he chooses to
do so. The transaction reporting | ||||||
25 | return and tax remittance or proof of
exemption from the | ||||||
26 | Illinois use tax may be transmitted to the Department
by way of |
| |||||||
| |||||||
1 | the State agency with which, or State officer with whom the
| ||||||
2 | tangible personal property must be titled or registered (if | ||||||
3 | titling or
registration is required) if the Department and such | ||||||
4 | agency or State
officer determine that this procedure will | ||||||
5 | expedite the processing of
applications for title or | ||||||
6 | registration. | ||||||
7 | With each such transaction reporting return, the retailer | ||||||
8 | shall remit
the proper amount of tax due (or shall submit | ||||||
9 | satisfactory evidence that
the sale is not taxable if that is | ||||||
10 | the case), to the Department or its
agents, whereupon the | ||||||
11 | Department shall issue, in the purchaser's name, a
use tax | ||||||
12 | receipt (or a certificate of exemption if the Department is
| ||||||
13 | satisfied that the particular sale is tax exempt) which such | ||||||
14 | purchaser
may submit to the agency with which, or State officer | ||||||
15 | with whom, he must
title or register the tangible personal | ||||||
16 | property that is involved (if
titling or registration is | ||||||
17 | required) in support of such purchaser's
application for an | ||||||
18 | Illinois certificate or other evidence of title or
registration | ||||||
19 | to such tangible personal property. | ||||||
20 | No retailer's failure or refusal to remit tax under this | ||||||
21 | Act
precludes a user, who has paid the proper tax to the | ||||||
22 | retailer, from
obtaining his certificate of title or other | ||||||
23 | evidence of title or
registration (if titling or registration | ||||||
24 | is required) upon satisfying
the Department that such user has | ||||||
25 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
26 | Department shall adopt appropriate rules to carry out
the |
| |||||||
| |||||||
1 | mandate of this paragraph. | ||||||
2 | If the user who would otherwise pay tax to the retailer | ||||||
3 | wants the
transaction reporting return filed and the payment of | ||||||
4 | the tax or proof
of exemption made to the Department before the | ||||||
5 | retailer is willing to
take these actions and such user has not | ||||||
6 | paid the tax to the retailer,
such user may certify to the fact | ||||||
7 | of such delay by the retailer and may
(upon the Department | ||||||
8 | being satisfied of the truth of such certification)
transmit | ||||||
9 | the information required by the transaction reporting return
| ||||||
10 | and the remittance for tax or proof of exemption directly to | ||||||
11 | the
Department and obtain his tax receipt or exemption | ||||||
12 | determination, in
which event the transaction reporting return | ||||||
13 | and tax remittance (if a
tax payment was required) shall be | ||||||
14 | credited by the Department to the
proper retailer's account | ||||||
15 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
16 | provided for in this Section being allowed. When the user pays
| ||||||
17 | the tax directly to the Department, he shall pay the tax in the | ||||||
18 | same
amount and in the same form in which it would be remitted | ||||||
19 | if the tax had
been remitted to the Department by the retailer. | ||||||
20 | Refunds made by the seller during the preceding return | ||||||
21 | period to
purchasers, on account of tangible personal property | ||||||
22 | returned to the
seller, shall be allowed as a deduction under | ||||||
23 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
24 | may be, in case the
seller had theretofore included the | ||||||
25 | receipts from the sale of such
tangible personal property in a | ||||||
26 | return filed by him and had paid the tax
imposed by this Act |
| |||||||
| |||||||
1 | with respect to such receipts. | ||||||
2 | Where the seller is a corporation, the return filed on | ||||||
3 | behalf of such
corporation shall be signed by the president, | ||||||
4 | vice-president, secretary
or treasurer or by the properly | ||||||
5 | accredited agent of such corporation. | ||||||
6 | Where the seller is a limited liability company, the return | ||||||
7 | filed on behalf
of the limited liability company shall be | ||||||
8 | signed by a manager, member, or
properly accredited agent of | ||||||
9 | the limited liability company. | ||||||
10 | Except as provided in this Section, the retailer filing the | ||||||
11 | return
under this Section shall, at the time of filing such | ||||||
12 | return, pay to the
Department the amount of tax imposed by this | ||||||
13 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
14 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
15 | whichever is greater, which is allowed to
reimburse the | ||||||
16 | retailer for the expenses incurred in keeping records,
| ||||||
17 | preparing and filing returns, remitting the tax and supplying | ||||||
18 | data to
the Department on request. The discount under this | ||||||
19 | Section is not allowed for taxes paid on aviation fuel that are | ||||||
20 | deposited into the State Aviation Program Fund under this Act. | ||||||
21 | Any prepayment made pursuant to Section 2d
of this Act shall be | ||||||
22 | included in the amount on which such
2.1% or 1.75% discount is | ||||||
23 | computed. In the case of retailers who report
and pay the tax | ||||||
24 | on a transaction by transaction basis, as provided in this
| ||||||
25 | Section, such discount shall be taken with each such tax | ||||||
26 | remittance
instead of when such retailer files his periodic |
| |||||||
| |||||||
1 | return. The Department may disallow the discount for retailers | ||||||
2 | whose certificate of registration is revoked at the time the | ||||||
3 | return is filed, but only if the Department's decision to | ||||||
4 | revoke the certificate of registration has become final. | ||||||
5 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
6 | tax liability
to the Department
under this Act, the Use Tax | ||||||
7 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
8 | Act, excluding any liability for prepaid sales
tax to be | ||||||
9 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
10 | or more during the preceding 4 complete calendar quarters, he | ||||||
11 | shall file a
return with the Department each month by the 20th | ||||||
12 | day of the month next
following the month during which such tax | ||||||
13 | liability is incurred and shall
make payments to the Department | ||||||
14 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
15 | during which such liability is incurred.
On and after October | ||||||
16 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
17 | Department under this Act, the Use Tax Act, the Service | ||||||
18 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
19 | liability for prepaid sales tax
to be remitted in accordance | ||||||
20 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
21 | preceding 4 complete calendar quarters, he shall file a return | ||||||
22 | with
the Department each month by the 20th day of the month | ||||||
23 | next following the month
during which such tax liability is | ||||||
24 | incurred and shall make payment to the
Department on or before | ||||||
25 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
26 | liability is incurred.
If the month
during which such tax |
| |||||||
| |||||||
1 | liability is incurred began prior to January 1, 1985,
each | ||||||
2 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
3 | actual
liability for the month or an amount set by the | ||||||
4 | Department not to exceed
1/4 of the average monthly liability | ||||||
5 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
6 | calendar quarters (excluding the month of highest
liability and | ||||||
7 | the month of lowest liability in such 4 quarter period). If
the | ||||||
8 | month during which such tax liability is incurred begins on or | ||||||
9 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
10 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
11 | actual liability for the month or
27.5% of the taxpayer's | ||||||
12 | liability for the same calendar
month of the preceding year. If | ||||||
13 | the month during which such tax
liability is incurred begins on | ||||||
14 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
15 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
16 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
17 | liability for the same calendar month of the preceding year. If | ||||||
18 | the month
during which such tax liability is incurred begins on | ||||||
19 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
20 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
21 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
22 | the month or 25% of
the taxpayer's liability for the same | ||||||
23 | calendar month of the preceding year. If
the month during which | ||||||
24 | such tax liability is incurred begins on or after
January 1, | ||||||
25 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
26 | amount equal to 22.5% of the
taxpayer's actual liability for |
| |||||||
| |||||||
1 | the month or 25% of the taxpayer's
liability for the same | ||||||
2 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
3 | actual liability for the quarter monthly reporting period. The
| ||||||
4 | amount of such quarter monthly payments shall be credited | ||||||
5 | against
the final tax liability of the taxpayer's return for | ||||||
6 | that month. Before
October 1, 2000, once
applicable, the | ||||||
7 | requirement of the making of quarter monthly payments to
the | ||||||
8 | Department by taxpayers having an average monthly tax liability | ||||||
9 | of
$10,000 or more as determined in the manner provided above
| ||||||
10 | shall continue
until such taxpayer's average monthly liability | ||||||
11 | to the Department during
the preceding 4 complete calendar | ||||||
12 | quarters (excluding the month of highest
liability and the | ||||||
13 | month of lowest liability) is less than
$9,000, or until
such | ||||||
14 | taxpayer's average monthly liability to the Department as | ||||||
15 | computed for
each calendar quarter of the 4 preceding complete | ||||||
16 | calendar quarter period
is less than $10,000. However, if a | ||||||
17 | taxpayer can show the
Department that
a substantial change in | ||||||
18 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
19 | to anticipate that his average monthly tax liability for the
| ||||||
20 | reasonably foreseeable future will fall below the $10,000 | ||||||
21 | threshold
stated above, then
such taxpayer
may petition the | ||||||
22 | Department for a change in such taxpayer's reporting
status. On | ||||||
23 | and after October 1, 2000, once applicable, the requirement of
| ||||||
24 | the making of quarter monthly payments to the Department by | ||||||
25 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
26 | more as determined in the manner
provided above shall continue |
| |||||||
| |||||||
1 | until such taxpayer's average monthly liability
to the | ||||||
2 | Department during the preceding 4 complete calendar quarters | ||||||
3 | (excluding
the month of highest liability and the month of | ||||||
4 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
5 | average monthly liability to the Department as
computed for | ||||||
6 | each calendar quarter of the 4 preceding complete calendar | ||||||
7 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
8 | show the Department
that a substantial change in the taxpayer's | ||||||
9 | business has occurred which causes
the taxpayer to anticipate | ||||||
10 | that his average monthly tax liability for the
reasonably | ||||||
11 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
12 | above, then such taxpayer may petition the Department for a | ||||||
13 | change in such
taxpayer's reporting status. The Department | ||||||
14 | shall change such taxpayer's
reporting status
unless it finds | ||||||
15 | that such change is seasonal in nature and not likely to be
| ||||||
16 | long term. If any such quarter monthly payment is not paid at | ||||||
17 | the time or
in the amount required by this Section, then the | ||||||
18 | taxpayer shall be liable for
penalties and interest on the | ||||||
19 | difference
between the minimum amount due as a payment and the | ||||||
20 | amount of such quarter
monthly payment actually and timely | ||||||
21 | paid, except insofar as the
taxpayer has previously made | ||||||
22 | payments for that month to the Department in
excess of the | ||||||
23 | minimum payments previously due as provided in this Section.
| ||||||
24 | The Department shall make reasonable rules and regulations to | ||||||
25 | govern the
quarter monthly payment amount and quarter monthly | ||||||
26 | payment dates for
taxpayers who file on other than a calendar |
| |||||||
| |||||||
1 | monthly basis. | ||||||
2 | The provisions of this paragraph apply before October 1, | ||||||
3 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
4 | quarter monthly
payments as specified above, any taxpayer who | ||||||
5 | is required by Section 2d
of this Act to collect and remit | ||||||
6 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
7 | excess of $25,000 per month during the preceding
2 complete | ||||||
8 | calendar quarters, shall file a return with the Department as
| ||||||
9 | required by Section 2f and shall make payments to the | ||||||
10 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
11 | month during which such liability
is incurred. If the month | ||||||
12 | during which such tax liability is incurred
began prior to | ||||||
13 | September 1, 1985 ( the effective date of Public Act 84-221) | ||||||
14 | this amendatory Act of 1985 , each
payment shall be in an amount | ||||||
15 | not less than 22.5% of the taxpayer's actual
liability under | ||||||
16 | Section 2d. If the month during which such tax liability
is | ||||||
17 | incurred begins on or after January 1, 1986, each payment shall | ||||||
18 | be in an
amount equal to 22.5% of the taxpayer's actual | ||||||
19 | liability for the month or
27.5% of the taxpayer's liability | ||||||
20 | for the same calendar month of the
preceding calendar year. If | ||||||
21 | the month during which such tax liability is
incurred begins on | ||||||
22 | or after January 1, 1987, each payment shall be in an
amount | ||||||
23 | equal to 22.5% of the taxpayer's actual liability for the month | ||||||
24 | or
26.25% of the taxpayer's liability for the same calendar | ||||||
25 | month of the
preceding year. The amount of such quarter monthly | ||||||
26 | payments shall be
credited against the final tax liability of |
| |||||||
| |||||||
1 | the taxpayer's return for that
month filed under this Section | ||||||
2 | or Section 2f, as the case may be. Once
applicable, the | ||||||
3 | requirement of the making of quarter monthly payments to
the | ||||||
4 | Department pursuant to this paragraph shall continue until such
| ||||||
5 | taxpayer's average monthly prepaid tax collections during the | ||||||
6 | preceding 2
complete calendar quarters is $25,000 or less. If | ||||||
7 | any such quarter monthly
payment is not paid at the time or in | ||||||
8 | the amount required, the taxpayer
shall be liable for penalties | ||||||
9 | and interest on such difference, except
insofar as the taxpayer | ||||||
10 | has previously made payments for that month in
excess of the | ||||||
11 | minimum payments previously due. | ||||||
12 | The provisions of this paragraph apply on and after October | ||||||
13 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
14 | make quarter monthly
payments as specified above, any taxpayer | ||||||
15 | who is required by Section 2d of this
Act to collect and remit | ||||||
16 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
17 | excess of $20,000 per month during the preceding 4 complete | ||||||
18 | calendar
quarters shall file a return with the Department as | ||||||
19 | required by Section 2f
and shall make payments to the | ||||||
20 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
21 | month during which the liability is incurred. Each payment
| ||||||
22 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
23 | liability for the
month or 25% of the taxpayer's liability for | ||||||
24 | the same calendar month of the
preceding year. The amount of | ||||||
25 | the quarter monthly payments shall be credited
against the | ||||||
26 | final tax liability of the taxpayer's return for that month |
| |||||||
| |||||||
1 | filed
under this Section or Section 2f, as the case may be. | ||||||
2 | Once applicable, the
requirement of the making of quarter | ||||||
3 | monthly payments to the Department
pursuant to this paragraph | ||||||
4 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
5 | collections during the preceding 4 complete calendar quarters
| ||||||
6 | (excluding the month of highest liability and the month of | ||||||
7 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
8 | average monthly liability to the
Department as computed for | ||||||
9 | each calendar quarter of the 4 preceding complete
calendar | ||||||
10 | quarters is less than $20,000. If any such quarter monthly | ||||||
11 | payment is
not paid at the time or in the amount required, the | ||||||
12 | taxpayer shall be liable
for penalties and interest on such | ||||||
13 | difference, except insofar as the taxpayer
has previously made | ||||||
14 | payments for that month in excess of the minimum payments
| ||||||
15 | previously due. | ||||||
16 | If any payment provided for in this Section exceeds
the | ||||||
17 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
18 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
19 | shown on an original
monthly return, the Department shall, if | ||||||
20 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
21 | memorandum no later than 30 days after the date of
payment. The | ||||||
22 | credit evidenced by such credit memorandum may
be assigned by | ||||||
23 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
24 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
25 | in
accordance with reasonable rules and regulations to be | ||||||
26 | prescribed by the
Department. If no such request is made, the |
| |||||||
| |||||||
1 | taxpayer may credit such excess
payment against tax liability | ||||||
2 | subsequently to be remitted to the Department
under this Act, | ||||||
3 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
4 | Use Tax Act, in accordance with reasonable rules and | ||||||
5 | regulations
prescribed by the Department. If the Department | ||||||
6 | subsequently determined
that all or any part of the credit | ||||||
7 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
8 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
9 | of the difference between the credit taken and that
actually | ||||||
10 | due, and that taxpayer shall be liable for penalties and | ||||||
11 | interest
on such difference. | ||||||
12 | If a retailer of motor fuel is entitled to a credit under | ||||||
13 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
14 | to the Department under
this Act for the month which the | ||||||
15 | taxpayer is filing a return, the
Department shall issue the | ||||||
16 | taxpayer a credit memorandum for the excess. | ||||||
17 | Beginning January 1, 1990, each month the Department shall | ||||||
18 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
19 | State treasury which
is hereby created, the net revenue | ||||||
20 | realized for the preceding month from
the 1% tax on sales of | ||||||
21 | food for human consumption which is to be consumed
off the | ||||||
22 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
23 | drinks and food which has been prepared for immediate | ||||||
24 | consumption) and
prescription and nonprescription medicines, | ||||||
25 | drugs, medical appliances, products classified as Class III | ||||||
26 | medical devices by the United States Food and Drug |
| |||||||
| |||||||
1 | Administration that are used for cancer treatment pursuant to a | ||||||
2 | prescription, as well as any accessories and components related | ||||||
3 | to those devices, and
insulin, urine testing materials, | ||||||
4 | syringes and needles used by diabetics. | ||||||
5 | Beginning January 1, 1990, each month the Department shall | ||||||
6 | pay into
the County and Mass Transit District Fund, a special | ||||||
7 | fund in the State
treasury which is hereby created, 4% of the | ||||||
8 | net revenue realized
for the preceding month from the 6.25% | ||||||
9 | general rate other than aviation fuel sold on or after December | ||||||
10 | 1, 2017. This exception for aviation fuel only applies for so | ||||||
11 | long as the revenue use requirements of 49 U.S.C. §47107(b) and | ||||||
12 | 49 U.S.C. §47133 are binding on the State . | ||||||
13 | For aviation fuel sold on or after December 1, 2017, each | ||||||
14 | month the Department shall pay into the State Aviation Program | ||||||
15 | Fund 4% of the net revenue realized for the preceding month | ||||||
16 | from the 6.25% general rate on the selling price of aviation | ||||||
17 | fuel, less an amount estimated by the Department to be required | ||||||
18 | for refunds of the 4% portion of the tax on aviation fuel under | ||||||
19 | this Act, which amount shall be deposited into the Aviation | ||||||
20 | fuel Sales Tax Refund Fund. The Department shall only pay | ||||||
21 | moneys into the State Aviation Program Fund and the Aviation | ||||||
22 | Fuel Sales Tax Refund Fund under this Act for so long as the | ||||||
23 | revenue use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. | ||||||
24 | §47133 are binding on the State. | ||||||
25 | Beginning August 1, 2000, each
month the Department shall | ||||||
26 | pay into the
County and Mass Transit District Fund 20% of the |
| |||||||
| |||||||
1 | net revenue realized for the
preceding month from the 1.25% | ||||||
2 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
3 | September 1, 2010, each month the Department shall pay into the | ||||||
4 | County and Mass Transit District Fund 20% of the net revenue | ||||||
5 | realized for the preceding month from the 1.25% rate on the | ||||||
6 | selling price of sales tax holiday items. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
9 | realized for the
preceding month from the 6.25% general rate on | ||||||
10 | the selling price of
tangible personal property other than | ||||||
11 | aviation fuel sold on or after December 1, 2017. This exception | ||||||
12 | for aviation fuel only applies for so long as the revenue use | ||||||
13 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
14 | binding on the State . | ||||||
15 | For aviation fuel sold on or after December 1, 2017, each | ||||||
16 | month the Department shall pay into the State Aviation Program | ||||||
17 | Fund 16% of the net revenue realized for the preceding month | ||||||
18 | from the 6.25% general rate on the selling price of aviation | ||||||
19 | fuel, less an amount estimated by the Department to be required | ||||||
20 | for refunds of the 16% portion of the tax on aviation fuel | ||||||
21 | under this Act, which amount shall be deposited into the | ||||||
22 | Aviation fuel Sales Tax Refund Fund. The Department shall only | ||||||
23 | pay moneys into the State Aviation Program Fund and the | ||||||
24 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
25 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
26 | U.S.C. §47133 are binding on the State. |
| |||||||
| |||||||
1 | Beginning August 1, 2000, each
month the Department shall | ||||||
2 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
3 | realized for the preceding
month from the 1.25% rate on the | ||||||
4 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
5 | 2010, each month the Department shall pay into the Local | ||||||
6 | Government Tax Fund 80% of the net revenue realized for the | ||||||
7 | preceding month from the 1.25% rate on the selling price of | ||||||
8 | sales tax holiday items. | ||||||
9 | Beginning October 1, 2009, each month the Department shall | ||||||
10 | pay into the Capital Projects Fund an amount that is equal to | ||||||
11 | an amount estimated by the Department to represent 80% of the | ||||||
12 | net revenue realized for the preceding month from the sale of | ||||||
13 | candy, grooming and hygiene products, and soft drinks that had | ||||||
14 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
15 | are now taxed at 6.25%. | ||||||
16 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
17 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
18 | realized for the
preceding month from the 6.25% general rate on | ||||||
19 | the selling price of sorbents used in Illinois in the process | ||||||
20 | of sorbent injection as used to comply with the Environmental | ||||||
21 | Protection Act or the federal Clean Air Act, but the total | ||||||
22 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
23 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
24 | Beginning July 1, 2013, each month the Department shall pay | ||||||
25 | into the Underground Storage Tank Fund from the proceeds | ||||||
26 | collected under this Act, the Use Tax Act, the Service Use Tax |
| |||||||
| |||||||
1 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
2 | average monthly deficit in the Underground Storage Tank Fund | ||||||
3 | during the prior year, as certified annually by the Illinois | ||||||
4 | Environmental Protection Agency, but the total payment into the | ||||||
5 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
6 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
7 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
8 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
9 | to the difference between the average monthly claims for | ||||||
10 | payment by the fund and the average monthly revenues deposited | ||||||
11 | into the fund, excluding payments made pursuant to this | ||||||
12 | paragraph. | ||||||
13 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
14 | received by the Department under the Use Tax Act, the Service | ||||||
15 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
16 | month the Department shall deposit $500,000 into the State | ||||||
17 | Crime Laboratory Fund. | ||||||
18 | Of the remainder of the moneys received by the Department | ||||||
19 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
20 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
21 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
22 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
23 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
24 | may be, of the moneys received by the Department and required | ||||||
25 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
26 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | |||||||||||||||||||||||||||||||||||||
2 | being hereinafter called the "Tax
Acts" and such aggregate of | |||||||||||||||||||||||||||||||||||||
3 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | |||||||||||||||||||||||||||||||||||||
4 | called the "Tax Act Amount", and (2) the amount
transferred to | |||||||||||||||||||||||||||||||||||||
5 | the Build Illinois Fund from the State and Local Sales Tax
| |||||||||||||||||||||||||||||||||||||
6 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||||||||||||||||||||||||||
7 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||||||||||||||||||||||||||
8 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||||||||||||||||||||||||||
9 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||||||||||||||||||||||||||||||
10 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
11 | fiscal years 1986 through 1993: | |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
21 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
22 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
23 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
24 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
25 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
26 | Amount required to be deposited into the Build Illinois
Bond |
| |||||||
| |||||||
1 | Account in the Build Illinois Fund during such month and (2) | ||||||
2 | the
amount transferred to the Build Illinois Fund from the | ||||||
3 | State and Local
Sales Tax Reform Fund shall have been less than | ||||||
4 | 1/12 of the Annual
Specified Amount, an amount equal to the | ||||||
5 | difference shall be immediately
paid into the Build Illinois | ||||||
6 | Fund from other moneys received by the
Department pursuant to | ||||||
7 | the Tax Acts; and, further provided, that in no
event shall the | ||||||
8 | payments required under the preceding proviso result in
| ||||||
9 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
10 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
11 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
12 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
13 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
14 | shall be payable only until such time as the aggregate amount | ||||||
15 | on
deposit under each trust indenture securing Bonds issued and | ||||||
16 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
17 | sufficient, taking into account
any future investment income, | ||||||
18 | to fully provide, in accordance with such
indenture, for the | ||||||
19 | defeasance of or the payment of the principal of,
premium, if | ||||||
20 | any, and interest on the Bonds secured by such indenture and on
| ||||||
21 | any Bonds expected to be issued thereafter and all fees and | ||||||
22 | costs payable
with respect thereto, all as certified by the | ||||||
23 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
24 | Management and Budget). If on the last
business day of any | ||||||
25 | month in which Bonds are
outstanding pursuant to the Build | ||||||
26 | Illinois Bond Act, the aggregate of
moneys deposited in the |
| |||||||
| |||||||
1 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
2 | month shall be less than the amount required to be transferred
| ||||||
3 | in such month from the Build Illinois Bond Account to the Build | ||||||
4 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
5 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
6 | deficiency shall be immediately
paid from other moneys received | ||||||
7 | by the Department pursuant to the Tax Acts
to the Build | ||||||
8 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
9 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
10 | sentence shall be
deemed to constitute payments pursuant to | ||||||
11 | clause (b) of the first sentence
of this paragraph and shall | ||||||
12 | reduce the amount otherwise payable for such
fiscal year | ||||||
13 | pursuant to that clause (b). The moneys received by the
| ||||||
14 | Department pursuant to this Act and required to be deposited | ||||||
15 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||
16 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||
17 | Act. | ||||||
18 | Subject to payment of amounts into the Build Illinois Fund | ||||||
19 | as provided in
the preceding paragraph or in any amendment | ||||||
20 | thereto hereafter enacted, the
following specified monthly | ||||||
21 | installment of the amount requested in the
certificate of the | ||||||
22 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
23 | provided under Section 8.25f of the State Finance Act, but not | ||||||
24 | in
excess of sums designated as "Total Deposit", shall be | ||||||
25 | deposited in the
aggregate from collections under Section 9 of | ||||||
26 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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| |||||||
| |||||||
2 | Beginning July 20, 1993 and in each month of each fiscal | ||||||
3 | year thereafter,
one-eighth of the amount requested in the | ||||||
4 | certificate of the Chairman of
the Metropolitan Pier and | ||||||
5 | Exposition Authority for that fiscal year, less
the amount | ||||||
6 | deposited into the McCormick Place Expansion Project Fund by | ||||||
7 | the
State Treasurer in the respective month under subsection | ||||||
8 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
9 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
10 | required under this Section for previous
months and years, | ||||||
11 | shall be deposited into the McCormick Place Expansion
Project | ||||||
12 | Fund, until the full amount requested for the fiscal year, but | ||||||
13 | not
in excess of the amount specified above as "Total Deposit", | ||||||
14 | has been deposited. | ||||||
15 | Subject to payment of amounts into the Capital Projects | ||||||
16 | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois | ||||||
17 | Fund, and the McCormick Place Expansion Project Fund pursuant | ||||||
18 | to the preceding paragraphs or in any amendments thereto | ||||||
19 | hereafter enacted, the Department shall each month deposit into | ||||||
20 | the Aviation Fuel Sales Tax Refund Fund an amount estimated by | ||||||
21 | the Department to be required for refunds of the 80% portion of | ||||||
22 | the tax on aviation fuel under this Act. | ||||||
23 | Subject to payment of amounts into the Build Illinois Fund | ||||||
24 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
25 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
26 | enacted, beginning July 1, 1993 and ending on September 30, |
| |||||||
| |||||||
1 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
2 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
3 | preceding month from the 6.25% general rate on the selling
| ||||||
4 | price of tangible personal property. | ||||||
5 | Subject to payment of amounts into the Build Illinois Fund | ||||||
6 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
7 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
8 | enacted, beginning with the receipt of the first
report of | ||||||
9 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
10 | period, the Department shall each month pay into the Energy | ||||||
11 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
12 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
13 | that was sold to an eligible business.
For purposes of this | ||||||
14 | paragraph, the term "eligible business" means a new
electric | ||||||
15 | generating facility certified pursuant to Section 605-332 of | ||||||
16 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
17 | Civil Administrative Code of Illinois. | ||||||
18 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
19 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
20 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
21 | the preceding paragraphs or in any amendments to this Section | ||||||
22 | hereafter enacted, beginning on the first day of the first | ||||||
23 | calendar month to occur on or after August 26, 2014 ( the | ||||||
24 | effective date of Public Act 98-1098) this amendatory Act of | ||||||
25 | the 98th General Assembly , each month, from the collections | ||||||
26 | made under Section 9 of the Use Tax Act, Section 9 of the |
| |||||||
| |||||||
1 | Service Use Tax Act, Section 9 of the Service Occupation Tax | ||||||
2 | Act, and Section 3 of the Retailers' Occupation Tax Act, the | ||||||
3 | Department shall pay into the Tax Compliance and Administration | ||||||
4 | Fund, to be used, subject to appropriation, to fund additional | ||||||
5 | auditors and compliance personnel at the Department of Revenue, | ||||||
6 | an amount equal to 1/12 of 5% of 80% of the cash receipts | ||||||
7 | collected during the preceding fiscal year by the Audit Bureau | ||||||
8 | of the Department under the Use Tax Act, the Service Use Tax | ||||||
9 | Act, the Service Occupation Tax Act, the Retailers' Occupation | ||||||
10 | Tax Act, and associated local occupation and use taxes | ||||||
11 | administered by the Department (except the amount collected on | ||||||
12 | aviation fuel sold on or after December 1, 2017) . | ||||||
13 | Of the remainder of the moneys received by the Department | ||||||
14 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
15 | Treasury and 25% shall
be reserved in a special account and | ||||||
16 | used only for the transfer to the
Common School Fund as part of | ||||||
17 | the monthly transfer from the General Revenue
Fund in | ||||||
18 | accordance with Section 8a of the State Finance Act. | ||||||
19 | The Department may, upon separate written notice to a | ||||||
20 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
21 | Department on a form
prescribed by the Department within not | ||||||
22 | less than 60 days after receipt
of the notice an annual | ||||||
23 | information return for the tax year specified in
the notice. | ||||||
24 | Such annual return to the Department shall include a
statement | ||||||
25 | of gross receipts as shown by the retailer's last Federal | ||||||
26 | income
tax return. If the total receipts of the business as |
| |||||||
| |||||||
1 | reported in the
Federal income tax return do not agree with the | ||||||
2 | gross receipts reported to
the Department of Revenue for the | ||||||
3 | same period, the retailer shall attach
to his annual return a | ||||||
4 | schedule showing a reconciliation of the 2
amounts and the | ||||||
5 | reasons for the difference. The retailer's annual
return to the | ||||||
6 | Department shall also disclose the cost of goods sold by
the | ||||||
7 | retailer during the year covered by such return, opening and | ||||||
8 | closing
inventories of such goods for such year, costs of goods | ||||||
9 | used from stock
or taken from stock and given away by the | ||||||
10 | retailer during such year,
payroll information of the | ||||||
11 | retailer's business during such year and any
additional | ||||||
12 | reasonable information which the Department deems would be
| ||||||
13 | helpful in determining the accuracy of the monthly, quarterly | ||||||
14 | or annual
returns filed by such retailer as provided for in | ||||||
15 | this Section. | ||||||
16 | If the annual information return required by this Section | ||||||
17 | is not
filed when and as required, the taxpayer shall be liable | ||||||
18 | as follows: | ||||||
19 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
20 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
21 | taxpayer under
this Act during the period to be covered by | ||||||
22 | the annual return for each
month or fraction of a month | ||||||
23 | until such return is filed as required, the
penalty to be | ||||||
24 | assessed and collected in the same manner as any other
| ||||||
25 | penalty provided for in this Act. | ||||||
26 | (ii) On and after January 1, 1994, the taxpayer shall |
| |||||||
| |||||||
1 | be
liable for a penalty as described in Section 3-4 of the | ||||||
2 | Uniform Penalty and
Interest Act. | ||||||
3 | The chief executive officer, proprietor, owner or highest | ||||||
4 | ranking
manager shall sign the annual return to certify the | ||||||
5 | accuracy of the
information contained therein. Any person who | ||||||
6 | willfully signs the
annual return containing false or | ||||||
7 | inaccurate information shall be guilty
of perjury and punished | ||||||
8 | accordingly. The annual return form prescribed
by the | ||||||
9 | Department shall include a warning that the person signing the
| ||||||
10 | return may be liable for perjury. | ||||||
11 | The provisions of this Section concerning the filing of an | ||||||
12 | annual
information return do not apply to a retailer who is not | ||||||
13 | required to
file an income tax return with the United States | ||||||
14 | Government. | ||||||
15 | As soon as possible after the first day of each month, upon | ||||||
16 | certification
of the Department of Revenue, the Comptroller | ||||||
17 | shall order transferred and
the Treasurer shall transfer from | ||||||
18 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
19 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
20 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
21 | transfer is no longer required
and shall not be made. | ||||||
22 | Net revenue realized for a month shall be the revenue | ||||||
23 | collected by the
State pursuant to this Act, less the amount | ||||||
24 | paid out during that month as
refunds to taxpayers for | ||||||
25 | overpayment of liability. | ||||||
26 | For greater simplicity of administration, manufacturers, |
| |||||||
| |||||||
1 | importers
and wholesalers whose products are sold at retail in | ||||||
2 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
3 | assume the responsibility
for accounting and paying to the | ||||||
4 | Department all tax accruing under this
Act with respect to such | ||||||
5 | sales, if the retailers who are affected do not
make written | ||||||
6 | objection to the Department to this arrangement. | ||||||
7 | Any person who promotes, organizes, provides retail | ||||||
8 | selling space for
concessionaires or other types of sellers at | ||||||
9 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
10 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
11 | events, including any transient merchant as defined by Section | ||||||
12 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
13 | report with the
Department providing the name of the merchant's | ||||||
14 | business, the name of the
person or persons engaged in | ||||||
15 | merchant's business, the permanent address and
Illinois | ||||||
16 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
17 | the
dates and location of the event and other reasonable | ||||||
18 | information that the
Department may require. The report must be | ||||||
19 | filed not later than the 20th day
of the month next following | ||||||
20 | the month during which the event with retail sales
was held. | ||||||
21 | Any person who fails to file a report required by this Section
| ||||||
22 | commits a business offense and is subject to a fine not to | ||||||
23 | exceed $250. | ||||||
24 | Any person engaged in the business of selling tangible | ||||||
25 | personal
property at retail as a concessionaire or other type | ||||||
26 | of seller at the
Illinois State Fair, county fairs, art shows, |
| |||||||
| |||||||
1 | flea markets and similar
exhibitions or events, or any | ||||||
2 | transient merchants, as defined by Section 2
of the Transient | ||||||
3 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
4 | the amount of such sales to the Department and to make a daily | ||||||
5 | payment of
the full amount of tax due. The Department shall | ||||||
6 | impose this
requirement when it finds that there is a | ||||||
7 | significant risk of loss of
revenue to the State at such an | ||||||
8 | exhibition or event. Such a finding
shall be based on evidence | ||||||
9 | that a substantial number of concessionaires
or other sellers | ||||||
10 | who are not residents of Illinois will be engaging in
the | ||||||
11 | business of selling tangible personal property at retail at the
| ||||||
12 | exhibition or event, or other evidence of a significant risk of | ||||||
13 | loss of revenue
to the State. The Department shall notify | ||||||
14 | concessionaires and other sellers
affected by the imposition of | ||||||
15 | this requirement. In the absence of
notification by the | ||||||
16 | Department, the concessionaires and other sellers
shall file | ||||||
17 | their returns as otherwise required in this Section. | ||||||
18 | (Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13; | ||||||
19 | 98-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff. | ||||||
20 | 8-26-14; 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 99-933, | ||||||
21 | eff. 1-27-17; revised 2-3-17.)
| ||||||
22 | (35 ILCS 120/6) (from Ch. 120, par. 445)
| ||||||
23 | Sec. 6. Credit memorandum or refund. If it appears, after | ||||||
24 | claim therefor
filed with the Department, that
an amount of tax | ||||||
25 | or penalty or interest has been paid which was not due under
|
| |||||||
| |||||||
1 | this Act, whether as the result of a mistake of fact or an | ||||||
2 | error of law,
except as hereinafter provided, then the | ||||||
3 | Department shall issue a credit
memorandum or refund to the | ||||||
4 | person who made the erroneous payment or, if
that person died | ||||||
5 | or became a person under legal disability, to his or her
legal | ||||||
6 | representative, as such.
For purposes of this Section, the tax | ||||||
7 | is deemed to be erroneously paid by
a retailer when the | ||||||
8 | manufacturer of a motor vehicle sold by the retailer
accepts
| ||||||
9 | the return of that automobile and refunds to the purchaser the | ||||||
10 | selling price of
that vehicle as provided in the New Vehicle | ||||||
11 | Buyer Protection Act. When a
motor vehicle is returned for a | ||||||
12 | refund of the purchase price under the New
Vehicle Buyer | ||||||
13 | Protection Act, the Department shall issue a credit memorandum
| ||||||
14 | or a refund for the amount of tax paid by the retailer under | ||||||
15 | this Act
attributable to the initial sale of that vehicle. | ||||||
16 | Claims submitted by the
retailer are subject to the same | ||||||
17 | restrictions and procedures provided for in
this Act.
If it is | ||||||
18 | determined that the Department
should issue a credit memorandum | ||||||
19 | or refund, the Department may first apply
the amount thereof | ||||||
20 | against any tax or penalty or interest due or to become
due | ||||||
21 | under this Act or under the Use Tax Act, the Service Occupation | ||||||
22 | Tax
Act, the Service Use Tax Act,
any local occupation or use | ||||||
23 | tax administered by the Department,
Section 4 of the Water | ||||||
24 | Commission Act of
1985, subsections (b), (c) and (d) of Section | ||||||
25 | 5.01 of the Local Mass
Transit District Act, or subsections | ||||||
26 | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
| |||||||
| |||||||
1 | Authority Act, from the person who made the
erroneous payment. | ||||||
2 | If no tax or penalty or interest is due and no
proceeding is | ||||||
3 | pending to determine whether such person is indebted to the
| ||||||
4 | Department for tax or penalty or interest, the credit | ||||||
5 | memorandum or refund
shall be issued to the claimant; or (in | ||||||
6 | the case of a credit memorandum)
the credit memorandum may be | ||||||
7 | assigned and set over by the lawful holder
thereof, subject to | ||||||
8 | reasonable rules of the Department, to any other person
who is | ||||||
9 | subject to this Act, the Use Tax Act, the Service Occupation | ||||||
10 | Tax Act,
the Service Use Tax Act,
any local occupation or use | ||||||
11 | tax administered by the Department,
Section 4 of the Water | ||||||
12 | Commission Act of
1985, subsections (b), (c) and (d) of Section | ||||||
13 | 5.01 of the Local Mass
Transit District Act, or subsections | ||||||
14 | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | ||||||
15 | Authority Act,
and the amount thereof applied by the Department | ||||||
16 | against any tax or
penalty or interest due or to become due | ||||||
17 | under this Act or under the Use
Tax Act, the Service Occupation | ||||||
18 | Tax Act, the Service
Use Tax Act,
any local occupation or use | ||||||
19 | tax administered by the Department,
Section 4 of the Water | ||||||
20 | Commission Act of
1985, subsections (b), (c) and (d) of Section | ||||||
21 | 5.01 of the Local Mass
Transit District Act, or subsections | ||||||
22 | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | ||||||
23 | Authority Act, from such assignee. However, as
to any claim for | ||||||
24 | credit or refund filed with the Department on and after
each | ||||||
25 | January 1 and July 1 no amount of tax or penalty or interest
| ||||||
26 | erroneously paid (either in total or partial liquidation of a |
| |||||||
| |||||||
1 | tax or
penalty or amount of interest under this Act) more than | ||||||
2 | 3 years prior to
such January 1 and July 1, respectively, shall | ||||||
3 | be credited or refunded,
except that if both the Department and | ||||||
4 | the taxpayer have agreed to an
extension of time to issue a | ||||||
5 | notice of tax liability as
provided in Section 4 of this Act, | ||||||
6 | such claim may be filed at any time
prior to the expiration of | ||||||
7 | the period agreed upon.
| ||||||
8 | No claim may be allowed for any amount paid to the | ||||||
9 | Department, whether
paid voluntarily or involuntarily, if paid | ||||||
10 | in total or partial liquidation
of an assessment which had | ||||||
11 | become final before the claim for credit or
refund to recover | ||||||
12 | the amount so paid is filed with the Department, or if
paid in | ||||||
13 | total or partial liquidation of a judgment or order of
court. | ||||||
14 | No credit may be allowed or refund made for any amount paid by | ||||||
15 | or
collected from any claimant unless it appears (a) that the | ||||||
16 | claimant bore
the burden of such amount and has not been | ||||||
17 | relieved thereof nor reimbursed
therefor and has not shifted | ||||||
18 | such burden directly or indirectly through
inclusion of such | ||||||
19 | amount in the price of the tangible personal property
sold by | ||||||
20 | him or her or in any manner whatsoever; and that no | ||||||
21 | understanding or
agreement, written or oral, exists whereby he | ||||||
22 | or she or his or her
legal representative may be relieved of | ||||||
23 | the burden of such amount, be
reimbursed therefor or may shift | ||||||
24 | the burden thereof; or (b) that he or she
or his or her legal | ||||||
25 | representative has repaid unconditionally such amount
to his or | ||||||
26 | her vendee (1) who bore the burden thereof and has not shifted
|
| |||||||
| |||||||
1 | such burden directly or indirectly, in any manner whatsoever; | ||||||
2 | (2) who, if
he or she has shifted such burden, has repaid | ||||||
3 | unconditionally such amount
to his own vendee; and (3) who is | ||||||
4 | not entitled to receive any reimbursement
therefor from any | ||||||
5 | other source than from his or her vendor, nor to be
relieved of | ||||||
6 | such burden in any manner whatsoever. No credit may be allowed
| ||||||
7 | or refund made for any amount paid by or collected from any | ||||||
8 | claimant unless
it appears that the claimant has | ||||||
9 | unconditionally repaid, to the purchaser,
any amount collected | ||||||
10 | from the purchaser and retained by the claimant with
respect to | ||||||
11 | the same transaction under the Use Tax Act.
| ||||||
12 | Any credit or refund that is allowed under this Section | ||||||
13 | shall bear interest
at the rate and in the manner specified in | ||||||
14 | the Uniform Penalty and Interest
Act.
| ||||||
15 | In case the Department determines that the claimant is | ||||||
16 | entitled to a
refund, such refund shall be made only from the | ||||||
17 | Aviation Fuel Sales Tax Refund Fund or from such appropriation | ||||||
18 | as may be
available for that purpose , as appropriate . If it | ||||||
19 | appears unlikely that the amount available
appropriated would | ||||||
20 | permit everyone having a claim allowed during the period
| ||||||
21 | covered by such appropriation or from the Aviation Fuel Sales | ||||||
22 | Tax Refund Fund, as appropriate, to elect to receive a cash | ||||||
23 | refund, the
Department, by rule or regulation, shall provide | ||||||
24 | for the payment of refunds in
hardship cases and shall define | ||||||
25 | what types of cases qualify as hardship cases.
| ||||||
26 | If a retailer who has failed to pay retailers' occupation |
| |||||||
| |||||||
1 | tax on gross
receipts from retail sales is required by the | ||||||
2 | Department to pay such tax,
such retailer, without filing any | ||||||
3 | formal claim with the Department, shall
be allowed to take | ||||||
4 | credit against such retailers' occupation tax liability
to the | ||||||
5 | extent, if any, to which such retailer has paid an amount | ||||||
6 | equivalent
to retailers' occupation tax or has paid use tax in | ||||||
7 | error to his or her vendor
or vendors of the same tangible | ||||||
8 | personal property which such retailer bought
for resale and did | ||||||
9 | not first use before selling it, and no penalty or
interest | ||||||
10 | shall be charged to such retailer on the amount of such credit.
| ||||||
11 | However, when such credit is allowed to the retailer by the | ||||||
12 | Department, the
vendor is precluded from refunding any of that | ||||||
13 | tax to the retailer and
filing a claim for credit or refund | ||||||
14 | with respect thereto with the
Department. The provisions of | ||||||
15 | this amendatory Act shall be applied
retroactively, regardless | ||||||
16 | of the date of the transaction.
| ||||||
17 | (Source: P.A. 91-901, eff. 1-1-01.)
| ||||||
18 | (35 ILCS 120/11) (from Ch. 120, par. 450)
| ||||||
19 | Sec. 11. All information received by the Department from | ||||||
20 | returns filed
under this Act, or from any investigation | ||||||
21 | conducted under this Act, shall
be confidential, except for | ||||||
22 | official purposes, and any person who divulges
any such | ||||||
23 | information in any manner, except in accordance with a proper
| ||||||
24 | judicial order or as otherwise provided by law, shall be guilty | ||||||
25 | of a Class
B misdemeanor with a fine not to exceed $7,500.
|
| |||||||
| |||||||
1 | Nothing in this Act prevents the Director of Revenue from | ||||||
2 | publishing or
making available to the public the names and | ||||||
3 | addresses of persons filing
returns under this Act, or | ||||||
4 | reasonable statistics concerning the operation
of the tax by | ||||||
5 | grouping the contents of returns so the information in any
| ||||||
6 | individual return is not disclosed.
| ||||||
7 | Nothing in this Act prevents the Director of Revenue from | ||||||
8 | divulging to
the United States Government or the government of | ||||||
9 | any other state, or any
officer or agency thereof, for | ||||||
10 | exclusively official purposes, information
received by the | ||||||
11 | Department in administering this Act, provided that such
other | ||||||
12 | governmental agency agrees to divulge requested tax | ||||||
13 | information to
the Department.
| ||||||
14 | The Department's furnishing of information derived from a | ||||||
15 | taxpayer's
return or from an investigation conducted under this | ||||||
16 | Act to the surety on a
taxpayer's bond that has been furnished | ||||||
17 | to the Department under this Act,
either to provide notice to | ||||||
18 | such surety of its potential liability under
the bond or, in | ||||||
19 | order to support the Department's demand for payment from
such | ||||||
20 | surety under the bond, is an official purpose within the | ||||||
21 | meaning of
this Section.
| ||||||
22 | The furnishing upon request of information obtained by the | ||||||
23 | Department
from returns filed under this Act or investigations | ||||||
24 | conducted under this
Act to the Illinois Liquor Control | ||||||
25 | Commission for official use is deemed to
be an official purpose | ||||||
26 | within the meaning of this Section.
|
| |||||||
| |||||||
1 | Notice to a surety of potential liability shall not be | ||||||
2 | given unless the
taxpayer has first been notified, not less | ||||||
3 | than 10 days prior thereto, of
the Department's intent to so | ||||||
4 | notify the surety.
| ||||||
5 | The furnishing upon request of the Auditor General, or his | ||||||
6 | authorized agents,
for official use, of returns filed and | ||||||
7 | information related thereto under
this Act is deemed to be an | ||||||
8 | official purpose within the meaning of this
Section.
| ||||||
9 | Where an appeal or a protest has been filed on behalf of a | ||||||
10 | taxpayer, the
furnishing upon request of the attorney for the | ||||||
11 | taxpayer of returns filed
by the taxpayer and information | ||||||
12 | related thereto under this Act is deemed
to be an official | ||||||
13 | purpose within the meaning of this Section.
| ||||||
14 | The furnishing of financial information to a municipality | ||||||
15 | or county, upon request of the chief executive officer thereof, | ||||||
16 | is an official purpose within the meaning of this Section,
| ||||||
17 | provided the municipality or county agrees in
writing to the | ||||||
18 | requirements of this Section. Information provided to | ||||||
19 | municipalities and counties under this paragraph shall be | ||||||
20 | limited to: (1) the business name; (2) the business address; | ||||||
21 | (3) the standard classification number assigned to the | ||||||
22 | business; (4) net revenue distributed to the requesting | ||||||
23 | municipality or county that is directly related to the | ||||||
24 | requesting municipality's or county's local share of the | ||||||
25 | proceeds under the Use Tax Act, the Service Use Tax Act, the | ||||||
26 | Service Occupation Tax Act, and the Retailers' Occupation Tax |
| |||||||
| |||||||
1 | Act distributed from the Local Government Tax Fund, and, if | ||||||
2 | applicable, any locally imposed retailers' occupation tax or | ||||||
3 | service occupation tax; and (5) a listing of all businesses | ||||||
4 | within the requesting municipality or county by account | ||||||
5 | identification number and address. On and after July 1, 2015, | ||||||
6 | the furnishing of financial information to municipalities and | ||||||
7 | counties under this paragraph may be by electronic means.
| ||||||
8 | Information so provided shall be subject to all | ||||||
9 | confidentiality provisions
of this Section. The written | ||||||
10 | agreement shall provide for reciprocity,
limitations on | ||||||
11 | access, disclosure, and procedures for requesting information.
| ||||||
12 | The Department may make available to the Board of Trustees | ||||||
13 | of any Metro
East Mass Transit District information contained | ||||||
14 | on transaction reporting
returns required to be filed under | ||||||
15 | Section 3 of this Act that report sales made
within the | ||||||
16 | boundary of the taxing authority of that Metro East Mass | ||||||
17 | Transit
District, as provided in Section 5.01 of the Local Mass | ||||||
18 | Transit District Act.
The disclosure shall be made pursuant to | ||||||
19 | a written agreement between the
Department and the Board of | ||||||
20 | Trustees of a Metro East Mass Transit District,
which is an | ||||||
21 | official purpose within the meaning of this Section. The | ||||||
22 | written
agreement between the Department and the Board of | ||||||
23 | Trustees of a Metro East
Mass Transit District shall provide | ||||||
24 | for reciprocity, limitations on access,
disclosure, and | ||||||
25 | procedures for requesting information. Information so provided
| ||||||
26 | shall be subject to all confidentiality provisions of this |
| |||||||
| |||||||
1 | Section.
| ||||||
2 | The Director may make available to any State agency, | ||||||
3 | including the
Illinois Supreme Court, which licenses persons to | ||||||
4 | engage in any occupation,
information that a person licensed by | ||||||
5 | such agency has failed to file
returns under this Act or pay | ||||||
6 | the tax, penalty and interest shown therein,
or has failed to | ||||||
7 | pay any final assessment of tax, penalty or interest due
under | ||||||
8 | this Act.
The Director may make available to any State agency, | ||||||
9 | including the Illinois
Supreme
Court, information regarding | ||||||
10 | whether a bidder, contractor, or an affiliate of a
bidder or
| ||||||
11 | contractor has failed to collect and remit Illinois Use tax on | ||||||
12 | sales into
Illinois, or any tax
under this Act or pay the tax, | ||||||
13 | penalty, and interest shown therein, or has
failed to pay any
| ||||||
14 | final assessment of tax, penalty, or interest due under this | ||||||
15 | Act, for the
limited purpose of
enforcing bidder and contractor | ||||||
16 | certifications. The Director may make available
to units
of | ||||||
17 | local government and school districts that require bidder and | ||||||
18 | contractor
certifications,
as set forth in Sections 50-11 and | ||||||
19 | 50-12 of the Illinois Procurement Code,
information
regarding | ||||||
20 | whether a bidder, contractor, or an affiliate of a bidder or
| ||||||
21 | contractor has failed
to collect and remit Illinois Use tax on | ||||||
22 | sales into Illinois, file returns under
this Act, or
pay the | ||||||
23 | tax, penalty, and interest shown therein, or has failed to pay | ||||||
24 | any final
assessment
of tax, penalty, or interest due under | ||||||
25 | this Act, for the limited purpose of
enforcing bidder
and | ||||||
26 | contractor certifications. For purposes of this Section, the |
| |||||||
| |||||||
1 | term
"affiliate" means any
entity that (1) directly, | ||||||
2 | indirectly, or constructively controls another
entity,
(2) is | ||||||
3 | directly,
indirectly, or constructively controlled by another | ||||||
4 | entity, or (3) is subject
to
the control of
a common entity. | ||||||
5 | For purposes of this Section, an entity controls another
entity
| ||||||
6 | if it owns,
directly or individually, more than 10% of the | ||||||
7 | voting securities of that
entity.
As used in
this Section, the | ||||||
8 | term "voting security" means a security that (1) confers upon
| ||||||
9 | the holder
the right to vote for the election of members of the | ||||||
10 | board of directors or
similar governing
body of the business or | ||||||
11 | (2) is convertible into, or entitles the holder to
receive upon | ||||||
12 | its
exercise, a security that confers such a right to vote. A | ||||||
13 | general partnership
interest is a
voting security.
| ||||||
14 | The Director may make available to any State agency, | ||||||
15 | including the
Illinois
Supreme Court, units of local | ||||||
16 | government, and school districts, information
regarding
| ||||||
17 | whether a bidder or contractor is an affiliate of a person who | ||||||
18 | is not
collecting
and
remitting Illinois Use taxes for the | ||||||
19 | limited purpose of enforcing bidder and
contractor
| ||||||
20 | certifications.
| ||||||
21 | The Director may also make available to the Secretary of | ||||||
22 | State
information that a limited liability company, which has | ||||||
23 | filed articles of
organization with the Secretary of State, or | ||||||
24 | corporation which has been
issued a certificate of | ||||||
25 | incorporation by the Secretary of State has failed to
file | ||||||
26 | returns under this Act or pay the tax, penalty and interest |
| |||||||
| |||||||
1 | shown therein,
or has failed to pay any final assessment of | ||||||
2 | tax, penalty or interest due under
this Act. An assessment is | ||||||
3 | final when all proceedings in court for review of
such | ||||||
4 | assessment have terminated or the time for the taking thereof | ||||||
5 | has expired
without such proceedings being instituted.
| ||||||
6 | The Director shall make available for public inspection in | ||||||
7 | the Department's
principal office and for publication, at cost, | ||||||
8 | administrative decisions issued
on or after January 1, 1995. | ||||||
9 | These decisions are to be made available in a
manner so that | ||||||
10 | the following taxpayer information is not disclosed:
| ||||||
11 | (1) The names, addresses, and identification numbers | ||||||
12 | of the taxpayer,
related entities, and employees.
| ||||||
13 | (2) At the sole discretion of the Director, trade | ||||||
14 | secrets
or other confidential information identified as | ||||||
15 | such by the taxpayer, no later
than 30 days after receipt | ||||||
16 | of an administrative decision, by such means as the
| ||||||
17 | Department shall provide by rule.
| ||||||
18 | The Director shall determine the appropriate extent of the | ||||||
19 | deletions allowed
in paragraph (2). In the event the taxpayer | ||||||
20 | does not submit deletions, the
Director shall make only the | ||||||
21 | deletions specified in paragraph (1).
| ||||||
22 | The Director shall make available for public inspection and | ||||||
23 | publication an
administrative decision within 180 days after | ||||||
24 | the issuance of the
administrative decision. The term | ||||||
25 | "administrative decision" has the same
meaning as defined in | ||||||
26 | Section 3-101 of Article III of the Code of Civil
Procedure. |
| |||||||
| |||||||
1 | Costs collected under this Section shall be paid into the Tax
| ||||||
2 | Compliance and Administration Fund.
| ||||||
3 | Nothing contained in this Act shall prevent the Director | ||||||
4 | from divulging
information to any person pursuant to a request | ||||||
5 | or authorization made by the
taxpayer or by an authorized | ||||||
6 | representative of the taxpayer.
| ||||||
7 | The furnishing of information obtained by the Department | ||||||
8 | from returns filed under this amendatory Act of the 100th | ||||||
9 | General Assembly to the Department of Transportation for | ||||||
10 | purposes of compliance with this amendatory Act of the 100th | ||||||
11 | General Assembly regarding aviation fuel is deemed to be an | ||||||
12 | official purpose within the meaning of this Section. | ||||||
13 | (Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)
| ||||||
14 | Section 30. The Motor Fuel Tax Law is amended by changing | ||||||
15 | Sections 2, 2b, and 8a as follows:
| ||||||
16 | (35 ILCS 505/2) (from Ch. 120, par. 418)
| ||||||
17 | Sec. 2.
A tax is imposed on the privilege of operating | ||||||
18 | motor vehicles
upon the public highways and recreational-type | ||||||
19 | watercraft upon the waters
of this State.
| ||||||
20 | (a) Prior to August 1, 1989, the tax is imposed at the rate | ||||||
21 | of 13 cents
per gallon on all motor fuel used in motor vehicles | ||||||
22 | operating on the public
highways and recreational type | ||||||
23 | watercraft operating upon the waters of this
State. Beginning | ||||||
24 | on August 1, 1989 and until January 1, 1990, the rate of the
|
| |||||||
| |||||||
1 | tax imposed in this paragraph shall be 16 cents per gallon. | ||||||
2 | Beginning January
1, 1990, the rate of tax imposed in this | ||||||
3 | paragraph shall be 19 cents per
gallon.
| ||||||
4 | (b) The tax on the privilege of operating motor vehicles | ||||||
5 | which use diesel
fuel shall be the rate according to paragraph | ||||||
6 | (a) plus an additional 2 1/2
cents per gallon. "Diesel fuel" is | ||||||
7 | defined as any product
intended
for use or offered for sale as | ||||||
8 | a fuel for engines in which the fuel is injected
into the | ||||||
9 | combustion chamber and ignited by pressure without electric | ||||||
10 | spark.
| ||||||
11 | (c) A tax is imposed upon the privilege of engaging in the | ||||||
12 | business of
selling motor fuel as a retailer or reseller on all | ||||||
13 | motor fuel used in motor
vehicles operating on the public | ||||||
14 | highways and recreational type watercraft
operating upon the | ||||||
15 | waters of this State: (1) at the rate of 3 cents per gallon
on | ||||||
16 | motor fuel owned or possessed by such retailer or reseller at | ||||||
17 | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per | ||||||
18 | gallon on motor fuel owned
or possessed by such retailer or | ||||||
19 | reseller at 12:01 A.M. on January 1, 1990.
| ||||||
20 | Retailers and resellers who are subject to this additional | ||||||
21 | tax shall be
required to inventory such motor fuel and pay this | ||||||
22 | additional tax in a
manner prescribed by the Department of | ||||||
23 | Revenue.
| ||||||
24 | The tax imposed in this paragraph (c) shall be in addition | ||||||
25 | to all other
taxes imposed by the State of Illinois or any unit | ||||||
26 | of local government in this
State.
|
| |||||||
| |||||||
1 | (d) Except as provided in Section 2a, the collection of a | ||||||
2 | tax based on
gallonage of gasoline used for the propulsion of | ||||||
3 | any aircraft is prohibited
on and after October 1, 1979 , and | ||||||
4 | the collection of a tax based on gallonage of special fuel used | ||||||
5 | for the propulsion of any aircraft is prohibited on and after | ||||||
6 | December 1, 2017 .
| ||||||
7 | (e) The collection of a tax, based on gallonage of all | ||||||
8 | products commonly or
commercially known or sold as 1-K | ||||||
9 | kerosene, regardless of its classification
or uses, is | ||||||
10 | prohibited (i) on and after July 1, 1992 until December 31, | ||||||
11 | 1999,
except when the 1-K kerosene is either: (1) delivered | ||||||
12 | into bulk storage
facilities of a bulk user, or (2) delivered | ||||||
13 | directly into the fuel supply tanks
of motor vehicles and (ii) | ||||||
14 | on and after January 1, 2000. Beginning on January
1, 2000, the | ||||||
15 | collection of a tax, based on gallonage of all products | ||||||
16 | commonly
or commercially known or sold as 1-K kerosene, | ||||||
17 | regardless of its classification
or uses, is prohibited except | ||||||
18 | when the 1-K kerosene is delivered directly into
a storage tank | ||||||
19 | that is located at a facility that has withdrawal facilities
| ||||||
20 | that are readily accessible to and are capable of dispensing | ||||||
21 | 1-K kerosene into
the fuel supply tanks of motor vehicles. For | ||||||
22 | purposes of this subsection (e), a facility is considered to | ||||||
23 | have withdrawal facilities that are not "readily accessible to | ||||||
24 | and capable of dispensing 1-K kerosene into the fuel supply | ||||||
25 | tanks of motor vehicles" only if the 1-K kerosene is delivered | ||||||
26 | from: (i) a dispenser hose that is short enough so that it will |
| |||||||
| |||||||
1 | not reach the fuel supply tank of a motor vehicle or (ii) a | ||||||
2 | dispenser that is enclosed by a fence or other physical barrier | ||||||
3 | so that a vehicle cannot pull alongside the dispenser to permit | ||||||
4 | fueling.
| ||||||
5 | Any person who sells or uses 1-K kerosene for use in motor | ||||||
6 | vehicles upon
which the tax imposed by this Law has not been | ||||||
7 | paid shall be liable for any
tax due on the sales or use of 1-K | ||||||
8 | kerosene.
| ||||||
9 | (Source: P.A. 96-1384, eff. 7-29-10.)
| ||||||
10 | (35 ILCS 505/2b) (from Ch. 120, par. 418b)
| ||||||
11 | Sec. 2b.
In addition to the tax collection and reporting | ||||||
12 | responsibilities
imposed elsewhere in this Act, a person who is | ||||||
13 | required to pay the tax imposed
by Section 2a of this Act shall | ||||||
14 | pay the tax to the Department by return showing
all fuel | ||||||
15 | purchased, acquired or received and sold, distributed or used | ||||||
16 | during
the preceding calendar month
including losses of fuel as | ||||||
17 | the result of evaporation or shrinkage due to
temperature | ||||||
18 | variations, and such other reasonable information as the
| ||||||
19 | Department may require.
Losses of fuel as the result of | ||||||
20 | evaporation or shrinkage due to temperature
variations may not | ||||||
21 | exceed 1% of the total gallons in
storage at the
beginning of | ||||||
22 | the month, plus the receipts of gallonage during the month, | ||||||
23 | minus
the gallonage remaining in storage at the end of the | ||||||
24 | month. Any loss reported
that is in excess of this amount shall | ||||||
25 | be subject to the tax imposed by
Section
2a of this Law.
On and |
| |||||||
| |||||||
1 | after July 1, 2001, for each 6-month period January through | ||||||
2 | June, net
losses of fuel (for each category of fuel that is | ||||||
3 | required to be reported on a
return) as the result of | ||||||
4 | evaporation or shrinkage due to temperature variations
may not | ||||||
5 | exceed 1% of the total gallons in storage at the beginning of | ||||||
6 | each
January, plus the receipts of gallonage each January | ||||||
7 | through June, minus the
gallonage remaining in storage at the | ||||||
8 | end of each June. On and after July 1,
2001, for each 6-month | ||||||
9 | period July through December, net losses of fuel (for
each | ||||||
10 | category of fuel that is required to be reported on a return) | ||||||
11 | as the
result of evaporation or shrinkage due to temperature | ||||||
12 | variations may not exceed
1% of the total gallons in storage at | ||||||
13 | the beginning of each July, plus the
receipts of gallonage each | ||||||
14 | July through December, minus the gallonage remaining
in storage | ||||||
15 | at the end of each December. Any net loss reported that is in
| ||||||
16 | excess of this amount shall be subject to the tax imposed by | ||||||
17 | Section 2a of this
Law. For purposes of this Section, "net | ||||||
18 | loss" means the number of gallons
gained through temperature | ||||||
19 | variations minus the number of gallons lost through
temperature | ||||||
20 | variations or evaporation for each of the respective 6-month
| ||||||
21 | periods.
| ||||||
22 | The return shall be prescribed by the Department and shall | ||||||
23 | be filed
between the 1st and 20th days of each calendar month. | ||||||
24 | The Department may, in
its discretion, combine the returns | ||||||
25 | filed under this Section, Section 5, and
Section 5a of this | ||||||
26 | Act. The return must be accompanied by appropriate
|
| |||||||
| |||||||
1 | computer-generated magnetic media supporting schedule data in | ||||||
2 | the format
required by the Department, unless, as provided by | ||||||
3 | rule, the Department grants
an exception upon petition of a | ||||||
4 | taxpayer. If the return is filed timely, the
seller shall take | ||||||
5 | a discount of 2% through June 30, 2003 and 1.75%
thereafter | ||||||
6 | which is allowed to reimburse
the seller for
the expenses | ||||||
7 | incurred in keeping records, preparing and filing returns,
| ||||||
8 | collecting and remitting the tax and supplying data to the | ||||||
9 | Department on
request.
The discount, however, shall be | ||||||
10 | applicable only to the amount
of payment
which accompanies a | ||||||
11 | return that is filed timely in accordance with this
Section. | ||||||
12 | The discount under this Section is not allowed for taxes paid | ||||||
13 | on aviation fuel that are deposited into the State Aviation | ||||||
14 | Program Fund under this Act.
| ||||||
15 | Beginning on January 1, 2018, each person who is required | ||||||
16 | to pay the tax imposed under Section 2a of this Act on aviation | ||||||
17 | fuel sold or used in this State during the preceding calendar | ||||||
18 | month shall, instead of reporting and paying tax on aviation | ||||||
19 | fuel as otherwise required by this Section, report and pay such | ||||||
20 | tax on a separate aviation fuel tax return, on or before the | ||||||
21 | twentieth day of each calendar month. The requirements related | ||||||
22 | to the return shall be as otherwise provided in this Section. | ||||||
23 | Notwithstanding any other provisions of this Act to the | ||||||
24 | contrary, a person required to pay the tax imposed by Section | ||||||
25 | 2a of this Act on aviation fuel shall file all aviation fuel | ||||||
26 | tax returns and shall make all aviation fuel tax payments by |
| |||||||
| |||||||
1 | electronic means in the manner and form required by the | ||||||
2 | Department. For purposes of this paragraph, "aviation fuel" | ||||||
3 | means a product that is intended for use or offered for sale as | ||||||
4 | fuel for an aircraft. | ||||||
5 | (Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
| ||||||
6 | (35 ILCS 505/8a) (from Ch. 120, par. 424a)
| ||||||
7 | Sec. 8a.
All money received by the Department under Section | ||||||
8 | 2a of this
Act , except money received from taxes on aviation | ||||||
9 | fuel sold or used on or after December 1, 2017, shall be | ||||||
10 | deposited in the Underground Storage Tank Fund created by
| ||||||
11 | Section 57.11 of the Environmental Protection Act, as now or
| ||||||
12 | hereafter amended. All money received by the Department under | ||||||
13 | Section 2a of this Act for aviation fuel sold or used on or | ||||||
14 | after December 1, 2017, shall be deposited into the State | ||||||
15 | Aviation Program Fund. This exception for aviation fuel only | ||||||
16 | applies for so long as the revenue use requirements of 49 | ||||||
17 | U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the State. | ||||||
18 | For purposes of this section, "aviation fuel" means a product | ||||||
19 | that is intended for use or offered for sale as fuel for an | ||||||
20 | aircraft.
| ||||||
21 | (Source: P.A. 88-496.)
| ||||||
22 | Section 35. The Innovation Development and Economy Act is | ||||||
23 | amended by changing Sections 10 and 31 as follows: |
| |||||||
| |||||||
1 | (50 ILCS 470/10)
| ||||||
2 | Sec. 10. Definitions. As used in this Act, the following | ||||||
3 | words and phrases shall have the following meanings unless a | ||||||
4 | different meaning clearly appears from the context: | ||||||
5 | "Base year" means the calendar year immediately prior to | ||||||
6 | the calendar year in which the STAR bond district is | ||||||
7 | established.
| ||||||
8 | "Commence work" means the manifest commencement of actual | ||||||
9 | operations on the development site, such as, erecting a | ||||||
10 | building, general on-site and off-site grading and utility | ||||||
11 | installations, commencing design and construction | ||||||
12 | documentation, ordering lead-time materials, excavating the | ||||||
13 | ground to lay a foundation or a basement, or work of like | ||||||
14 | description which a reasonable person would recognize as being | ||||||
15 | done with the intention and purpose to continue work until the | ||||||
16 | project is completed.
| ||||||
17 | "County" means the county in which a proposed STAR bond | ||||||
18 | district is located.
| ||||||
19 | "De minimis" means an amount less than 15% of the land area | ||||||
20 | within a STAR bond district.
| ||||||
21 | "Department of Revenue" means the Department of Revenue of | ||||||
22 | the State of Illinois.
| ||||||
23 | "Destination user" means an owner, operator, licensee, | ||||||
24 | co-developer, subdeveloper, or tenant (i) that operates a | ||||||
25 | business within a STAR bond district that is a retail store | ||||||
26 | having at least 150,000 square feet of sales floor area; (ii) |
| |||||||
| |||||||
1 | that at the time of opening does not have another Illinois | ||||||
2 | location within a 70 mile radius; (iii) that has an annual | ||||||
3 | average of not less than 30% of customers who travel from at | ||||||
4 | least 75 miles away or from out-of-state, as demonstrated by | ||||||
5 | data from a comparable existing store or stores, or, if there | ||||||
6 | is no comparable existing store, as demonstrated by an economic | ||||||
7 | analysis that shows that the proposed retailer will have an | ||||||
8 | annual average of not less than 30% of customers who travel | ||||||
9 | from at least 75 miles away or from out-of-state; and (iv) that | ||||||
10 | makes an initial capital investment, including project costs | ||||||
11 | and other direct costs, of not less than $30,000,000 for such | ||||||
12 | retail store. | ||||||
13 | "Destination hotel" means a hotel (as that term is defined | ||||||
14 | in Section 2 of the Hotel Operators' Occupation Tax Act) | ||||||
15 | complex having at least 150 guest rooms and which also includes | ||||||
16 | a venue for entertainment attractions, rides, or other | ||||||
17 | activities oriented toward the entertainment and amusement of | ||||||
18 | its guests and other patrons. | ||||||
19 | "Developer" means any individual, corporation, trust, | ||||||
20 | estate, partnership, limited liability partnership, limited | ||||||
21 | liability company, or other entity. The term does not include a | ||||||
22 | not-for-profit entity, political subdivision, or other agency | ||||||
23 | or instrumentality of the State.
| ||||||
24 | "Director" means the Director of Revenue, who shall consult | ||||||
25 | with the Director of Commerce and Economic Opportunity in any | ||||||
26 | approvals or decisions required by the Director under this Act.
|
| |||||||
| |||||||
1 | "Economic impact study" means a study conducted by an | ||||||
2 | independent economist to project the financial benefit of the | ||||||
3 | proposed STAR bond project to the local, regional, and State | ||||||
4 | economies, consider the proposed adverse impacts on similar | ||||||
5 | projects and businesses, as well as municipalities within the | ||||||
6 | projected market area, and draw conclusions about the net | ||||||
7 | effect of the proposed STAR bond project on the local, | ||||||
8 | regional, and State economies. A copy of the economic impact | ||||||
9 | study shall be provided to the Director for review. | ||||||
10 | "Eligible area" means any improved or vacant area that (i) | ||||||
11 | is contiguous and is not, in the aggregate, less than 250 acres | ||||||
12 | nor more than 500 acres which must include only parcels of real | ||||||
13 | property directly and substantially benefited by the proposed | ||||||
14 | STAR bond district plan, (ii) is adjacent to a federal | ||||||
15 | interstate highway, (iii) is within one mile of 2 State | ||||||
16 | highways, (iv) is within one mile of an entertainment user, or | ||||||
17 | a major or minor league sports stadium or other similar | ||||||
18 | entertainment venue that had an initial capital investment of | ||||||
19 | at least $20,000,000, and (v) includes land that was previously | ||||||
20 | surface or strip mined. The area may be bisected by streets, | ||||||
21 | highways, roads, alleys, railways, bike paths, streams, | ||||||
22 | rivers, and other waterways and still be deemed contiguous. In | ||||||
23 | addition, in order to constitute an eligible area one of the | ||||||
24 | following requirements must be satisfied and all of which are | ||||||
25 | subject to the review and approval of the Director as provided | ||||||
26 | in subsection (d) of Section 15:
|
| |||||||
| |||||||
1 | (a) the governing body of the political subdivision | ||||||
2 | shall have determined that the area meets the requirements | ||||||
3 | of a "blighted area" as defined under the Tax Increment | ||||||
4 | Allocation Redevelopment Act;
or | ||||||
5 | (b) the governing body of the political subdivision | ||||||
6 | shall have determined that the area is a blighted area as | ||||||
7 | determined under the provisions of Section 11-74.3-5 of the | ||||||
8 | Illinois Municipal Code;
or | ||||||
9 | (c) the governing body of the political subdivision | ||||||
10 | shall make the following findings:
| ||||||
11 | (i) that the vacant portions of the area have | ||||||
12 | remained vacant for at least one year, or that any | ||||||
13 | building located on a vacant portion of the property | ||||||
14 | was demolished within the last year and that the | ||||||
15 | building would have qualified under item (ii) of this | ||||||
16 | subsection;
| ||||||
17 | (ii) if portions of the area are currently | ||||||
18 | developed, that the use, condition, and character of | ||||||
19 | the buildings on the property are not consistent with | ||||||
20 | the purposes set forth in Section 5;
| ||||||
21 | (iii) that the STAR bond district is expected to | ||||||
22 | create or retain job opportunities within the | ||||||
23 | political subdivision;
| ||||||
24 | (iv) that the STAR bond district will serve to | ||||||
25 | further the development of adjacent areas;
| ||||||
26 | (v) that without the availability of STAR bonds, |
| |||||||
| |||||||
1 | the projects described in the STAR bond district plan | ||||||
2 | would not be possible;
| ||||||
3 | (vi) that the master developer meets high | ||||||
4 | standards of creditworthiness and financial strength | ||||||
5 | as demonstrated by one or more of the following: (i) | ||||||
6 | corporate debenture ratings of BBB or higher by | ||||||
7 | Standard & Poor's Corporation or Baa or higher by | ||||||
8 | Moody's Investors Service, Inc.; (ii) a letter from a | ||||||
9 | financial institution with assets of $10,000,000 or | ||||||
10 | more attesting to the financial strength of the master | ||||||
11 | developer; or (iii) specific evidence of equity | ||||||
12 | financing for not less than 10% of the estimated total | ||||||
13 | STAR bond project costs;
| ||||||
14 | (vii) that the STAR bond district will strengthen | ||||||
15 | the commercial sector of the political subdivision;
| ||||||
16 | (viii) that the STAR bond district will enhance the | ||||||
17 | tax base of the political subdivision; and
| ||||||
18 | (ix) that the formation of a STAR bond district is | ||||||
19 | in the best interest of the political subdivision.
| ||||||
20 | "Entertainment user" means an owner, operator, licensee, | ||||||
21 | co-developer, subdeveloper, or tenant that operates a business | ||||||
22 | within a STAR bond district that has a primary use of providing | ||||||
23 | a venue for entertainment attractions, rides, or other | ||||||
24 | activities oriented toward the entertainment and amusement of | ||||||
25 | its patrons, occupies at least 20 acres of land in the STAR | ||||||
26 | bond district, and makes an initial capital investment, |
| |||||||
| |||||||
1 | including project costs and other direct and indirect costs, of | ||||||
2 | not less than $25,000,000 for that venue. | ||||||
3 | "Feasibility study" means a feasibility study as defined in | ||||||
4 | subsection (b) of Section 20.
| ||||||
5 | "Infrastructure" means the public improvements and private | ||||||
6 | improvements that serve the public purposes set forth in | ||||||
7 | Section 5 of this Act and that benefit the STAR bond district | ||||||
8 | or any STAR bond projects, including, but not limited to, | ||||||
9 | streets, drives and driveways, traffic and directional signs | ||||||
10 | and signals, parking lots and parking facilities, | ||||||
11 | interchanges, highways, sidewalks, bridges, underpasses and | ||||||
12 | overpasses, bike and walking trails, sanitary storm sewers and | ||||||
13 | lift stations, drainage conduits, channels, levees, canals, | ||||||
14 | storm water detention and retention facilities, utilities and | ||||||
15 | utility connections, water mains and extensions, and street and | ||||||
16 | parking lot lighting and connections. | ||||||
17 | "Local sales taxes" means any locally imposed taxes | ||||||
18 | received by a municipality, county, or other local governmental | ||||||
19 | entity arising from sales by retailers and servicemen within a | ||||||
20 | STAR bond district, including business district sales taxes and | ||||||
21 | STAR bond occupation taxes, and that portion of the net revenue | ||||||
22 | realized under the Retailers' Occupation Tax Act, the Use Tax | ||||||
23 | Act, the Service Use Tax Act, and the Service Occupation Tax | ||||||
24 | Act from transactions at places of business located within a | ||||||
25 | STAR bond district that is deposited into the Local Government | ||||||
26 | Tax Fund and the County and Mass Transit District Fund. For the |
| |||||||
| |||||||
1 | purpose of this Act, "local sales taxes" does not include (i) | ||||||
2 | any taxes authorized pursuant to the Local Mass Transit | ||||||
3 | District Act or the Metro-East Park and Recreation District Act | ||||||
4 | for so long as the applicable taxing district does not impose a | ||||||
5 | tax on real property, (ii) county school facility occupation | ||||||
6 | taxes imposed pursuant to Section 5-1006.7 of the Counties | ||||||
7 | Code, or (iii) any taxes authorized under the Flood Prevention | ||||||
8 | District Act. | ||||||
9 | "Local sales tax increment" means, except as otherwise | ||||||
10 | provided in this Section, with respect to local sales taxes | ||||||
11 | administered by the Illinois Department of Revenue, (i) all of | ||||||
12 | the local sales tax paid by destination users, destination | ||||||
13 | hotels, and entertainment users that is in excess of the local | ||||||
14 | sales tax paid by destination users, destination hotels, and | ||||||
15 | entertainment users for the same month in the base year, as | ||||||
16 | determined by the Illinois Department of Revenue, (ii) in the | ||||||
17 | case of a municipality forming a STAR bond district that is | ||||||
18 | wholly within the corporate boundaries of the municipality and | ||||||
19 | in the case of a municipality and county forming a STAR bond | ||||||
20 | district that is only partially within such municipality, that | ||||||
21 | portion of the local sales tax paid by taxpayers that are not | ||||||
22 | destination users, destination hotels, or entertainment users | ||||||
23 | that is in excess of the local sales tax paid by taxpayers that | ||||||
24 | are not destination users, destination hotels, or | ||||||
25 | entertainment users for the same month in the base year, as | ||||||
26 | determined by the Illinois Department of Revenue, and (iii) in |
| |||||||
| |||||||
1 | the case of a county in which a STAR bond district is formed | ||||||
2 | that is wholly within a municipality, that portion of the local | ||||||
3 | sales tax paid by taxpayers that are not destination users, | ||||||
4 | destination hotels, or entertainment users that is in excess of | ||||||
5 | the local sales tax paid by taxpayers that are not destination | ||||||
6 | users, destination hotels, or entertainment users for the same | ||||||
7 | month in the base year, as determined by the Illinois | ||||||
8 | Department of Revenue, but only if the corporate authorities of | ||||||
9 | the county adopts an ordinance, and files a copy with the | ||||||
10 | Department within the same time frames as required for STAR | ||||||
11 | bond occupation taxes under Section 31, that designates the | ||||||
12 | taxes referenced in this clause (iii) as part of the local | ||||||
13 | sales tax increment under this Act. "Local sales tax increment" | ||||||
14 | means, with respect to local sales taxes administered by a | ||||||
15 | municipality, county, or other unit of local government, that | ||||||
16 | portion of the local sales tax that is in excess of the local | ||||||
17 | sales tax for the same month in the base year, as determined by | ||||||
18 | the respective municipality, county, or other unit of local | ||||||
19 | government. If any portion of local sales taxes are, at the | ||||||
20 | time of formation of a STAR bond district, already subject to | ||||||
21 | tax increment financing under the Tax Increment Allocation | ||||||
22 | Redevelopment Act, then the local sales tax increment for such | ||||||
23 | portion shall be frozen at the base year established in | ||||||
24 | accordance with this Act, and all future incremental increases | ||||||
25 | shall be included in the "local sales tax increment" under this | ||||||
26 | Act. Any party otherwise entitled to receipt of incremental |
| |||||||
| |||||||
1 | local sales tax revenues through an existing tax increment | ||||||
2 | financing district shall be entitled to continue to receive | ||||||
3 | such revenues up to the amount frozen in the base year. Nothing | ||||||
4 | in this Act shall affect the prior qualification of existing | ||||||
5 | redevelopment project costs incurred that are eligible for | ||||||
6 | reimbursement under the Tax Increment Allocation Redevelopment | ||||||
7 | Act. In such event, prior to approving a STAR bond district, | ||||||
8 | the political subdivision forming the STAR bond district shall | ||||||
9 | take such action as is necessary, including amending the | ||||||
10 | existing tax increment financing district redevelopment plan, | ||||||
11 | to carry out the provisions of this Act. The Illinois | ||||||
12 | Department of Revenue shall allocate the local sales tax | ||||||
13 | increment only if the local sales tax is administered by the | ||||||
14 | Department. "Local sales tax increment" does not include taxes | ||||||
15 | and penalties collected on aviation fuel, as defined in Section | ||||||
16 | 3 of the Retailers' Occupation Tax, sold on or after December | ||||||
17 | 1, 2017. | ||||||
18 | "Market study" means a study to determine the ability of | ||||||
19 | the proposed STAR bond project to gain market share locally and | ||||||
20 | regionally and to remain profitable past the term of repayment | ||||||
21 | of STAR bonds.
| ||||||
22 | "Master developer" means a developer cooperating with a | ||||||
23 | political subdivision to plan, develop, and implement a STAR | ||||||
24 | bond project plan for a STAR bond district. Subject to the | ||||||
25 | limitations of Section 25, the master developer may work with | ||||||
26 | and transfer certain development rights to other developers for |
| |||||||
| |||||||
1 | the purpose of implementing STAR bond project plans and | ||||||
2 | achieving the purposes of this Act. A master developer for a | ||||||
3 | STAR bond district shall be appointed by a political | ||||||
4 | subdivision in the resolution establishing the STAR bond | ||||||
5 | district, and the master developer must, at the time of | ||||||
6 | appointment, own or have control of, through purchase | ||||||
7 | agreements, option contracts, or other means, not less than 50% | ||||||
8 | of the acreage within the STAR bond district and the master | ||||||
9 | developer or its affiliate must have ownership or control on | ||||||
10 | June 1, 2010. | ||||||
11 | "Master development agreement" means an agreement between | ||||||
12 | the master developer and the political subdivision to govern a | ||||||
13 | STAR bond district and any STAR bond projects.
| ||||||
14 | "Municipality" means the city, village, or incorporated | ||||||
15 | town in which a proposed STAR bond district is located.
| ||||||
16 | "Pledged STAR revenues" means those sales tax and revenues | ||||||
17 | and other sources of funds pledged to pay debt service on STAR | ||||||
18 | bonds or to pay project costs pursuant to Section 30. | ||||||
19 | Notwithstanding any provision to the contrary, the following | ||||||
20 | revenues shall not constitute pledged STAR revenues or be | ||||||
21 | available to pay principal and interest on STAR bonds: any | ||||||
22 | State sales tax increment or local sales tax increment from a | ||||||
23 | retail entity initiating operations in a STAR bond district | ||||||
24 | while terminating operations at another Illinois location | ||||||
25 | within 25 miles of the STAR bond district. For purposes of this | ||||||
26 | paragraph, "terminating operations" means a closing of a retail |
| |||||||
| |||||||
1 | operation that is directly related to the opening of the same | ||||||
2 | operation or like retail entity owned or operated by more than | ||||||
3 | 50% of the original ownership in a STAR bond district within | ||||||
4 | one year before or after initiating operations in the STAR bond | ||||||
5 | district, but it does not mean closing an operation for reasons | ||||||
6 | beyond the control of the retail entity, as documented by the | ||||||
7 | retail entity, subject to a reasonable finding by the | ||||||
8 | municipality (or county if such retail operation is not located | ||||||
9 | within a municipality) in which the terminated operations were | ||||||
10 | located that the closed location contained inadequate space, | ||||||
11 | had become economically obsolete, or was no longer a viable | ||||||
12 | location for the retailer or serviceman. | ||||||
13 | "Political subdivision" means a municipality or county | ||||||
14 | which undertakes to establish a STAR bond district pursuant to | ||||||
15 | the provisions of this Act. | ||||||
16 | "Project costs" means and includes the sum total of all | ||||||
17 | costs incurred or estimated to be incurred on or following the | ||||||
18 | date of establishment of a STAR bond district that are | ||||||
19 | reasonable or necessary to implement a STAR bond district plan | ||||||
20 | or any STAR bond project plans, or both, including costs | ||||||
21 | incurred for public improvements and private improvements that | ||||||
22 | serve the public purposes set forth in Section 5 of this Act. | ||||||
23 | Such costs include without limitation the following: | ||||||
24 | (a) costs of studies, surveys, development of plans and | ||||||
25 | specifications, formation, implementation, and | ||||||
26 | administration of a STAR bond district, STAR bond district |
| |||||||
| |||||||
1 | plan, any STAR bond projects, or any STAR bond project | ||||||
2 | plans, including, but not limited to, staff and | ||||||
3 | professional service costs for architectural, engineering, | ||||||
4 | legal, financial, planning, or other services, provided | ||||||
5 | however that no charges for professional services may be | ||||||
6 | based on a percentage of the tax increment collected and no | ||||||
7 | contracts for professional services, excluding | ||||||
8 | architectural and engineering services, may be entered | ||||||
9 | into if the terms of the contract extend beyond a period of | ||||||
10 | 3 years; | ||||||
11 | (b) property assembly costs, including, but not | ||||||
12 | limited to, acquisition of land and other real property or | ||||||
13 | rights or interests therein, located within the boundaries | ||||||
14 | of a STAR bond district, demolition of buildings, site | ||||||
15 | preparation, site improvements that serve as an engineered | ||||||
16 | barrier addressing ground level or below ground | ||||||
17 | environmental contamination, including, but not limited | ||||||
18 | to, parking lots and other concrete or asphalt barriers, | ||||||
19 | the clearing and grading of land, and importing additional | ||||||
20 | soil and fill materials, or removal of soil and fill | ||||||
21 | materials from the site; | ||||||
22 | (c) subject to paragraph (d), costs of buildings and | ||||||
23 | other vertical improvements that are located within the | ||||||
24 | boundaries of a STAR bond district and owned by a political | ||||||
25 | subdivision or other public entity, including without | ||||||
26 | limitation police and fire stations, educational |
| |||||||
| |||||||
1 | facilities, and public restrooms and rest areas; | ||||||
2 | (c-1) costs of buildings and other vertical | ||||||
3 | improvements that are located within the boundaries of a | ||||||
4 | STAR bond district and owned by a destination user or | ||||||
5 | destination hotel; except that only 2 destination users in | ||||||
6 | a STAR bond district and one destination hotel are eligible | ||||||
7 | to include the cost of those vertical improvements as | ||||||
8 | project costs; | ||||||
9 | (c-5) costs of buildings; rides and attractions, which | ||||||
10 | include carousels, slides, roller coasters, displays, | ||||||
11 | models, towers, works of art, and similar theme and | ||||||
12 | amusement park improvements; and other vertical | ||||||
13 | improvements that are located within the boundaries of a | ||||||
14 | STAR bond district and owned by an entertainment user; | ||||||
15 | except that only one entertainment user in a STAR bond | ||||||
16 | district is eligible to include the cost of those vertical | ||||||
17 | improvements as project costs; | ||||||
18 | (d) costs of the design and construction of | ||||||
19 | infrastructure and public works located within the | ||||||
20 | boundaries of a STAR bond district that are reasonable or | ||||||
21 | necessary to implement a STAR bond district plan or any | ||||||
22 | STAR bond project plans, or both, except that project costs | ||||||
23 | shall not include the cost of constructing a new municipal | ||||||
24 | public building principally used to provide offices, | ||||||
25 | storage space, or conference facilities or vehicle | ||||||
26 | storage, maintenance, or repair for administrative, public |
| |||||||
| |||||||
1 | safety, or public works personnel and that is not intended | ||||||
2 | to replace an existing public building unless the political | ||||||
3 | subdivision makes a reasonable determination in a STAR bond | ||||||
4 | district plan or any STAR bond project plans, supported by | ||||||
5 | information that provides the basis for that | ||||||
6 | determination, that the new municipal building is required | ||||||
7 | to meet an increase in the need for public safety purposes | ||||||
8 | anticipated to result from the implementation of the STAR | ||||||
9 | bond district plan or any STAR bond project plans; | ||||||
10 | (e) costs of the design and construction of the | ||||||
11 | following improvements located outside the boundaries of a | ||||||
12 | STAR bond district, provided that the costs are essential | ||||||
13 | to further the purpose and development of a STAR bond | ||||||
14 | district plan and either (i) part of and connected to | ||||||
15 | sewer, water, or utility service lines that physically | ||||||
16 | connect to the STAR bond district or (ii) significant | ||||||
17 | improvements for adjacent offsite highways, streets, | ||||||
18 | roadways, and interchanges that are approved by the | ||||||
19 | Illinois Department of Transportation. No other cost of | ||||||
20 | infrastructure and public works improvements located | ||||||
21 | outside the boundaries of a STAR bond district may be | ||||||
22 | deemed project costs; | ||||||
23 | (f) costs of job training and retraining projects, | ||||||
24 | including the cost of "welfare to work" programs | ||||||
25 | implemented by businesses located within a STAR bond | ||||||
26 | district; |
| |||||||
| |||||||
1 | (g) financing costs, including, but not limited to, all | ||||||
2 | necessary and incidental expenses related to the issuance | ||||||
3 | of obligations and which may include payment of interest on | ||||||
4 | any obligations issued hereunder including interest | ||||||
5 | accruing during the estimated period of construction of any | ||||||
6 | improvements in a STAR bond district or any STAR bond | ||||||
7 | projects for which such obligations are issued and for not | ||||||
8 | exceeding 36 months thereafter and including reasonable | ||||||
9 | reserves related thereto; | ||||||
10 | (h) to the extent the political subdivision by written | ||||||
11 | agreement accepts and approves the same, all or a portion | ||||||
12 | of a taxing district's capital costs resulting from a STAR | ||||||
13 | bond district or STAR bond projects necessarily incurred or | ||||||
14 | to be incurred within a taxing district in furtherance of | ||||||
15 | the objectives of a STAR bond district plan or STAR bond | ||||||
16 | project plans; | ||||||
17 | (i) interest cost incurred by a developer for project | ||||||
18 | costs related to the acquisition, formation, | ||||||
19 | implementation, development, construction, and | ||||||
20 | administration of a STAR bond district, STAR bond district | ||||||
21 | plan, STAR bond projects, or any STAR bond project plans | ||||||
22 | provided that: | ||||||
23 | (i) payment of such costs in any one year may not | ||||||
24 | exceed 30% of the annual interest costs incurred by the | ||||||
25 | developer with regard to the STAR bond district or any | ||||||
26 | STAR bond projects during that year; and |
| |||||||
| |||||||
1 | (ii) the total of such interest payments paid | ||||||
2 | pursuant to this Act may not exceed 30% of the total | ||||||
3 | cost paid or incurred by the developer for a STAR bond | ||||||
4 | district or STAR bond projects, plus project costs, | ||||||
5 | excluding any property assembly costs incurred by a | ||||||
6 | political subdivision pursuant to this Act; | ||||||
7 | (j) costs of common areas located within the boundaries | ||||||
8 | of a STAR bond district; | ||||||
9 | (k) costs of landscaping and plantings, retaining | ||||||
10 | walls and fences, man-made lakes and ponds, shelters, | ||||||
11 | benches, lighting, and similar amenities located within | ||||||
12 | the boundaries of a STAR bond district; | ||||||
13 | (l) costs of mounted building signs, site monument, and | ||||||
14 | pylon signs located within the boundaries of a STAR bond | ||||||
15 | district; or | ||||||
16 | (m) if included in the STAR bond district plan and | ||||||
17 | approved in writing by the Director, salaries or a portion | ||||||
18 | of salaries for local government employees to the extent | ||||||
19 | the same are directly attributable to the work of such | ||||||
20 | employees on the establishment and management of a STAR | ||||||
21 | bond district or any STAR bond projects. | ||||||
22 | Except as specified in items (a) through (m), "project | ||||||
23 | costs" shall not include: | ||||||
24 | (i) the cost of construction of buildings that are | ||||||
25 | privately owned or owned by a municipality and leased to a | ||||||
26 | developer or retail user for non-entertainment retail |
| |||||||
| |||||||
1 | uses; | ||||||
2 | (ii) moving expenses for employees of the businesses | ||||||
3 | locating within the STAR bond district; | ||||||
4 | (iii) property taxes for property located in the STAR | ||||||
5 | bond district; | ||||||
6 | (iv) lobbying costs; and | ||||||
7 | (v) general overhead or administrative costs of the | ||||||
8 | political subdivision that would still have been incurred | ||||||
9 | by the political subdivision if the political subdivision | ||||||
10 | had not established a STAR bond district. | ||||||
11 | "Project development agreement" means any one or more | ||||||
12 | agreements, including any amendments thereto, between a master | ||||||
13 | developer and any co-developer or subdeveloper in connection | ||||||
14 | with a STAR bond project, which project development agreement | ||||||
15 | may include the political subdivision as a party.
| ||||||
16 | "Projected market area" means any area within the State in | ||||||
17 | which a STAR bond district or STAR bond project is projected to | ||||||
18 | have a significant fiscal or market impact as determined by the | ||||||
19 | Director.
| ||||||
20 | "Resolution" means a resolution, order, ordinance, or | ||||||
21 | other appropriate form of legislative action of a political | ||||||
22 | subdivision or other applicable public entity approved by a | ||||||
23 | vote of a majority of a quorum at a meeting of the governing | ||||||
24 | body of the political subdivision or applicable public entity.
| ||||||
25 | "STAR bond" means a sales tax and revenue bond, note, or | ||||||
26 | other obligation payable from pledged STAR revenues and issued |
| |||||||
| |||||||
1 | by a political subdivision, the proceeds of which shall be used | ||||||
2 | only to pay project costs as defined in this Act.
| ||||||
3 | "STAR bond district" means the specific area declared to be | ||||||
4 | an eligible area as determined by the political subdivision, | ||||||
5 | and approved by the Director, in which the political | ||||||
6 | subdivision may develop one or more STAR bond projects.
| ||||||
7 | "STAR bond district plan" means the preliminary or | ||||||
8 | conceptual plan that generally identifies the proposed STAR | ||||||
9 | bond project areas and identifies in a general manner the | ||||||
10 | buildings, facilities, and improvements to be constructed or | ||||||
11 | improved in each STAR bond project area.
| ||||||
12 | "STAR bond project" means a project within a STAR bond | ||||||
13 | district which is approved pursuant to Section 20.
| ||||||
14 | "STAR bond project area" means the geographic area within a | ||||||
15 | STAR bond district in which there may be one or more STAR bond | ||||||
16 | projects.
| ||||||
17 | "STAR bond project plan" means the written plan adopted by | ||||||
18 | a political subdivision for the development of a STAR bond | ||||||
19 | project in a STAR bond district; the plan may include, but is | ||||||
20 | not limited to, (i) project costs incurred prior to the date of | ||||||
21 | the STAR bond project plan and estimated future STAR bond | ||||||
22 | project costs, (ii) proposed sources of funds to pay those | ||||||
23 | costs, (iii) the nature and estimated term of any obligations | ||||||
24 | to be issued by the political subdivision to pay those costs, | ||||||
25 | (iv) the most recent equalized assessed valuation of the STAR | ||||||
26 | bond project area, (v) an estimate of the equalized assessed |
| |||||||
| |||||||
1 | valuation of the STAR bond district or applicable project area | ||||||
2 | after completion of a STAR bond project, (vi) a general | ||||||
3 | description of the types of any known or proposed developers, | ||||||
4 | users, or tenants of the STAR bond project or projects included | ||||||
5 | in the plan, (vii) a general description of the type, | ||||||
6 | structure, and character of the property or facilities to be | ||||||
7 | developed or improved, (viii) a description of the general land | ||||||
8 | uses to apply to the STAR bond project, and (ix) a general | ||||||
9 | description or an estimate of the type, class, and number of | ||||||
10 | employees to be employed in the operation of the STAR bond | ||||||
11 | project.
| ||||||
12 | "State sales tax" means all of the net revenue realized | ||||||
13 | under the Retailers' Occupation Tax Act, the Use Tax Act, the | ||||||
14 | Service Use Tax Act, and the Service Occupation Tax Act from | ||||||
15 | transactions at places of business located within a STAR bond | ||||||
16 | district, excluding that portion of the net revenue realized | ||||||
17 | under the Retailers' Occupation Tax Act, the Use Tax Act, the | ||||||
18 | Service Use Tax Act, and the Service Occupation Tax Act from | ||||||
19 | transactions at places of business located within a STAR bond | ||||||
20 | district that is deposited into the Local Government Tax Fund | ||||||
21 | and the County and Mass Transit District Fund. | ||||||
22 | "State sales tax increment" means (i) 100% of that portion | ||||||
23 | of the State sales tax that is in excess of the State sales tax | ||||||
24 | for the same month in the base year, as determined by the | ||||||
25 | Department of Revenue, from transactions at up to 2 destination | ||||||
26 | users, one destination hotel, and one entertainment user |
| |||||||
| |||||||
1 | located within a STAR bond district, which destination users, | ||||||
2 | destination hotel, and entertainment user shall be designated | ||||||
3 | by the master developer and approved by the political | ||||||
4 | subdivision and the Director in conjunction with the applicable | ||||||
5 | STAR bond project approval, and (ii) 25% of that portion of the | ||||||
6 | State sales tax that is in excess of the State sales tax for | ||||||
7 | the same month in the base year, as determined by the | ||||||
8 | Department of Revenue, from all other transactions within a | ||||||
9 | STAR bond district. If any portion of State sales taxes are, at | ||||||
10 | the time of formation of a STAR bond district, already subject | ||||||
11 | to tax increment financing under the Tax Increment Allocation | ||||||
12 | Redevelopment Act, then the State sales tax increment for such | ||||||
13 | portion shall be frozen at the base year established in | ||||||
14 | accordance with this Act, and all future incremental increases | ||||||
15 | shall be included in the State sales tax increment under this | ||||||
16 | Act. Any party otherwise entitled to receipt of incremental | ||||||
17 | State sales tax revenues through an existing tax increment | ||||||
18 | financing district shall be entitled to continue to receive | ||||||
19 | such revenues up to the amount frozen in the base year. Nothing | ||||||
20 | in this Act shall affect the prior qualification of existing | ||||||
21 | redevelopment project costs incurred that are eligible for | ||||||
22 | reimbursement under the Tax Increment Allocation Redevelopment | ||||||
23 | Act. In such event, prior to approving a STAR bond district, | ||||||
24 | the political subdivision forming the STAR bond district shall | ||||||
25 | take such action as is necessary, including amending the | ||||||
26 | existing tax increment financing district redevelopment plan, |
| |||||||
| |||||||
1 | to carry out the provisions of this Act. | ||||||
2 | "Substantial change" means a change wherein the proposed | ||||||
3 | STAR bond project plan differs substantially in size, scope, or | ||||||
4 | use from the approved STAR bond district plan or STAR bond | ||||||
5 | project plan.
| ||||||
6 | "Taxpayer" means an individual, partnership, corporation, | ||||||
7 | limited liability company, trust, estate, or other entity that | ||||||
8 | is subject to the Illinois Income Tax Act.
| ||||||
9 | "Total development costs" means the aggregate public and | ||||||
10 | private investment in a STAR bond district, including project | ||||||
11 | costs and other direct and indirect costs related to the | ||||||
12 | development of the STAR bond district. | ||||||
13 | "Traditional retail use" means the operation of a business | ||||||
14 | that derives at least 90% of its annual gross revenue from | ||||||
15 | sales at retail, as that phrase is defined by Section 1 of the | ||||||
16 | Retailers' Occupation Tax Act, but does not include the | ||||||
17 | operations of destination users, entertainment users, | ||||||
18 | restaurants, hotels, retail uses within hotels, or any other | ||||||
19 | non-retail uses. | ||||||
20 | "Vacant" means that portion of the land in a proposed STAR | ||||||
21 | bond district that is not occupied by a building, facility, or | ||||||
22 | other vertical improvement.
| ||||||
23 | (Source: P.A. 99-642, eff. 7-28-16.) | ||||||
24 | (50 ILCS 470/31)
| ||||||
25 | Sec. 31. STAR bond occupation taxes. |
| |||||||
| |||||||
1 | (a) If the corporate authorities of a political subdivision | ||||||
2 | have established a STAR bond district and have elected to | ||||||
3 | impose a tax by ordinance pursuant to subsection (b) or (c) of | ||||||
4 | this Section, each year after the date of the adoption of the | ||||||
5 | ordinance and until all STAR bond project costs and all | ||||||
6 | political subdivision obligations financing the STAR bond | ||||||
7 | project costs, if any, have been paid in accordance with the | ||||||
8 | STAR bond project plans, but in no event longer than the | ||||||
9 | maximum maturity date of the last of the STAR bonds issued for | ||||||
10 | projects in the STAR bond district, all amounts generated by | ||||||
11 | the retailers' occupation tax and service occupation tax shall | ||||||
12 | be collected and the tax shall be enforced by the Department of | ||||||
13 | Revenue in the same manner as all retailers' occupation taxes | ||||||
14 | and service occupation taxes imposed in the political | ||||||
15 | subdivision imposing the tax. The corporate authorities of the | ||||||
16 | political subdivision shall deposit the proceeds of the taxes | ||||||
17 | imposed under subsections (b) and (c) into either (i) a special | ||||||
18 | fund held by the corporate authorities of the political | ||||||
19 | subdivision called the STAR Bonds Tax Allocation Fund for the | ||||||
20 | purpose of paying STAR bond project costs and obligations | ||||||
21 | incurred in the payment of those costs if such taxes are | ||||||
22 | designated as pledged STAR revenues by resolution or ordinance | ||||||
23 | of the political subdivision or (ii) the political | ||||||
24 | subdivision's general corporate fund if such taxes are not | ||||||
25 | designated as pledged STAR revenues by resolution or ordinance. | ||||||
26 | The tax imposed under this Section by a municipality may be |
| |||||||
| |||||||
1 | imposed only on the portion of a STAR bond district that is | ||||||
2 | within the boundaries of the municipality. For any part of a | ||||||
3 | STAR bond district that lies outside of the boundaries of that | ||||||
4 | municipality, the municipality in which the other part of the | ||||||
5 | STAR bond district lies (or the county, in cases where a | ||||||
6 | portion of the STAR bond district lies in the unincorporated | ||||||
7 | area of a county) is authorized to impose the tax under this | ||||||
8 | Section on that part of the STAR bond district. | ||||||
9 | (b) The corporate authorities of a political subdivision | ||||||
10 | that has established a STAR bond district under this Act may, | ||||||
11 | by ordinance or resolution, impose a STAR Bond Retailers' | ||||||
12 | Occupation Tax upon all persons engaged in the business of | ||||||
13 | selling tangible personal property, other than an item of | ||||||
14 | tangible personal property titled or registered with an agency | ||||||
15 | of this State's government, at retail in the STAR bond district | ||||||
16 | at a rate not to exceed 1% of the gross receipts from the sales | ||||||
17 | made in the course of that business, to be imposed only in | ||||||
18 | 0.25% increments. The tax may not be imposed on food for human | ||||||
19 | consumption that is to be consumed off the premises where it is | ||||||
20 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
21 | that has been prepared for immediate consumption), | ||||||
22 | prescription and nonprescription medicines, drugs, medical | ||||||
23 | appliances, modifications to a motor vehicle for the purpose of | ||||||
24 | rendering it usable by a person with a disability, and insulin, | ||||||
25 | urine testing materials, syringes, and needles used by | ||||||
26 | diabetics, for human use. Beginning December 1, 2017, this tax |
| |||||||
| |||||||
1 | is not imposed on sales of aviation fuel unless the tax revenue | ||||||
2 | is expended for airport-related purposes. If the District does | ||||||
3 | not have an airport-related purpose to which aviation fuel tax | ||||||
4 | revenue is dedicated, then aviation fuel is excluded from the | ||||||
5 | tax. The municipality must comply with the certification | ||||||
6 | requirements for airport-related purposes under Section | ||||||
7 | 8-11-22 of the Illinois Municipal Code. For purposes of this | ||||||
8 | Act, "airport-related purposes" has the meaning ascribed in | ||||||
9 | Section 6z-20.2 of the State Finance Act. This exclusion for | ||||||
10 | aviation fuel only applies for so long as the revenue use | ||||||
11 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
12 | binding on the District. | ||||||
13 | The tax imposed under this subsection and all civil | ||||||
14 | penalties that may be assessed as an incident thereof shall be | ||||||
15 | collected and enforced by the Department of Revenue. The | ||||||
16 | certificate of registration that is issued by the Department to | ||||||
17 | a retailer under the Retailers' Occupation Tax Act shall permit | ||||||
18 | the retailer to engage in a business that is taxable under any | ||||||
19 | ordinance or resolution enacted pursuant to this subsection | ||||||
20 | without registering separately with the Department under such | ||||||
21 | ordinance or resolution or under this subsection. The | ||||||
22 | Department of Revenue shall have full power to administer and | ||||||
23 | enforce this subsection, to collect all taxes and penalties due | ||||||
24 | under this subsection in the manner hereinafter provided, and | ||||||
25 | to determine all rights to credit memoranda arising on account | ||||||
26 | of the erroneous payment of tax or penalty under this |
| |||||||
| |||||||
1 | subsection. In the administration of, and compliance with, this | ||||||
2 | subsection, the Department and persons who are subject to this | ||||||
3 | subsection shall have the same rights, remedies, privileges, | ||||||
4 | immunities, powers, and duties, and be subject to the same | ||||||
5 | conditions, restrictions, limitations, penalties, exclusions, | ||||||
6 | exemptions, and definitions of terms and employ the same modes | ||||||
7 | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 | ||||||
8 | through 2-65 (in respect to all provisions therein other than | ||||||
9 | the State rate of tax), 2c through 2h, 3 (except as to the | ||||||
10 | disposition of taxes and penalties collected , and except that | ||||||
11 | the retailer's discount is not allowed for taxes paid on | ||||||
12 | aviation fuel that are deposited into the Local Government | ||||||
13 | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, | ||||||
14 | 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the | ||||||
15 | Retailers' Occupation Tax Act and all provisions of the Uniform | ||||||
16 | Penalty and Interest Act, as fully as if those provisions were | ||||||
17 | set forth herein. | ||||||
18 | If a tax is imposed under this subsection (b), a tax shall | ||||||
19 | also be imposed under subsection (c) of this Section. | ||||||
20 | (c) If a tax has been imposed under subsection (b), a STAR | ||||||
21 | Bond Service Occupation Tax shall also be imposed upon all | ||||||
22 | persons engaged, in the STAR bond district, in the business of | ||||||
23 | making sales of service, who, as an incident to making those | ||||||
24 | sales of service, transfer tangible personal property within | ||||||
25 | the STAR bond district, either in the form of tangible personal | ||||||
26 | property or in the form of real estate as an incident to a sale |
| |||||||
| |||||||
1 | of service. The tax shall be imposed at the same rate as the | ||||||
2 | tax imposed in subsection (b) and shall not exceed 1% of the | ||||||
3 | selling price of tangible personal property so transferred | ||||||
4 | within the STAR bond district, to be imposed only in 0.25% | ||||||
5 | increments. The tax may not be imposed on food for human | ||||||
6 | consumption that is to be consumed off the premises where it is | ||||||
7 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
8 | that has been prepared for immediate consumption), | ||||||
9 | prescription and nonprescription medicines, drugs, medical | ||||||
10 | appliances, modifications to a motor vehicle for the purpose of | ||||||
11 | rendering it usable by a person with a disability, and insulin, | ||||||
12 | urine testing materials, syringes, and needles used by | ||||||
13 | diabetics, for human use. Beginning December 1, 2017, this tax | ||||||
14 | is not imposed on sales of aviation fuel unless the tax revenue | ||||||
15 | is expended for airport-related purposes. If the District does | ||||||
16 | not have an airport-related purpose to which aviation fuel tax | ||||||
17 | revenue is dedicated, then aviation fuel is excluded from the | ||||||
18 | tax. The municipality must comply with the certification | ||||||
19 | requirements for airport-related purposes under Section | ||||||
20 | 8-11-22 of the Illinois Municipal Code. For purposes of this | ||||||
21 | Act, "airport-related purposes" has the meaning ascribed in | ||||||
22 | Section 6z-20.2 of the State Finance Act. This exclusion for | ||||||
23 | aviation fuel only applies for so long as the revenue use | ||||||
24 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
25 | binding on the District. | ||||||
26 | The tax imposed under this subsection and all civil |
| |||||||
| |||||||
1 | penalties that may be assessed as an incident thereof shall be | ||||||
2 | collected and enforced by the Department of Revenue. The | ||||||
3 | certificate of registration that is issued by the Department to | ||||||
4 | a retailer under the Retailers' Occupation Tax Act or under the | ||||||
5 | Service Occupation Tax Act shall permit the registrant to | ||||||
6 | engage in a business that is taxable under any ordinance or | ||||||
7 | resolution enacted pursuant to this subsection without | ||||||
8 | registering separately with the Department under that | ||||||
9 | ordinance or resolution or under this subsection. The | ||||||
10 | Department of Revenue shall have full power to administer and | ||||||
11 | enforce this subsection, to collect all taxes and penalties due | ||||||
12 | under this subsection, to dispose of taxes and penalties so | ||||||
13 | collected in the manner hereinafter provided, and to determine | ||||||
14 | all rights to credit memoranda arising on account of the | ||||||
15 | erroneous payment of tax or penalty under this subsection. In | ||||||
16 | the administration of, and compliance with this subsection, the | ||||||
17 | Department and persons who are subject to this subsection shall | ||||||
18 | have the same rights, remedies, privileges, immunities, | ||||||
19 | powers, and duties, and be subject to the same conditions, | ||||||
20 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
21 | and definitions of terms and employ the same modes of procedure | ||||||
22 | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 | ||||||
23 | (in respect to all provisions therein other than the State rate | ||||||
24 | of tax), 4 (except that the reference to the State shall be to | ||||||
25 | the STAR bond district), 5, 7, 8 (except that the jurisdiction | ||||||
26 | to which the tax shall be a debt to the extent indicated in |
| |||||||
| |||||||
1 | that Section 8 shall be the political subdivision), 9 (except | ||||||
2 | as to the disposition of taxes and penalties collected, and | ||||||
3 | except that the returned merchandise credit for this tax may | ||||||
4 | not be taken against any State tax , and except that the | ||||||
5 | retailer's discount is not allowed for taxes paid on aviation | ||||||
6 | fuel that are deposited into the Local Government Aviation | ||||||
7 | Trust Fund ), 10, 11, 12 (except the reference therein to | ||||||
8 | Section 2b of the Retailers' Occupation Tax Act), 13 (except | ||||||
9 | that any reference to the State shall mean the political | ||||||
10 | subdivision), the first paragraph of Section 15, and Sections | ||||||
11 | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all | ||||||
12 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
13 | if those provisions were set forth herein. | ||||||
14 | If a tax is imposed under this subsection (c), a tax shall | ||||||
15 | also be imposed under subsection (b) of this Section. | ||||||
16 | (d) Persons subject to any tax imposed under this Section | ||||||
17 | may reimburse themselves for their seller's tax liability under | ||||||
18 | this Section by separately stating the tax as an additional | ||||||
19 | charge, which charge may be stated in combination, in a single | ||||||
20 | amount, with State taxes that sellers are required to collect | ||||||
21 | under the Use Tax Act, in accordance with such bracket | ||||||
22 | schedules as the Department may prescribe. | ||||||
23 | Whenever the Department determines that a refund should be | ||||||
24 | made under this Section to a claimant instead of issuing a | ||||||
25 | credit memorandum, the Department shall notify the State | ||||||
26 | Comptroller, who shall cause the order to be drawn for the |
| |||||||
| |||||||
1 | amount specified and to the person named in the notification | ||||||
2 | from the Department. The refund shall be paid by the State | ||||||
3 | Treasurer out of the STAR Bond Retailers' Occupation Tax Fund. | ||||||
4 | Except as otherwise provided in this paragraph, the The | ||||||
5 | Department shall immediately pay over to the State Treasurer, | ||||||
6 | ex officio, as trustee, all taxes, penalties, and interest | ||||||
7 | collected under this Section for deposit into the STAR Bond | ||||||
8 | Retailers' Occupation Tax Fund. Taxes and penalties collected | ||||||
9 | on aviation fuel sold on or after December 1, 2017, shall be | ||||||
10 | immediately paid over by the Department to the State Treasurer, | ||||||
11 | ex officio, as trustee, for deposit into the Local Government | ||||||
12 | Aviation Trust Fund. The Department shall only pay moneys into | ||||||
13 | the State Aviation Program Fund under this Act for so long as | ||||||
14 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
15 | U.S.C. §47133 are binding on the District. On or before the | ||||||
16 | 25th day of each calendar month, the Department shall prepare | ||||||
17 | and certify to the Comptroller the disbursement of stated sums | ||||||
18 | of money to named political subdivisions from the STAR Bond | ||||||
19 | Retailers' Occupation Tax Fund, the political subdivisions to | ||||||
20 | be those from which retailers have paid taxes or penalties | ||||||
21 | under this Section to the Department during the second | ||||||
22 | preceding calendar month. The amount to be paid to each | ||||||
23 | political subdivision shall be the amount (not including credit | ||||||
24 | memoranda and not including taxes and penalties collected on | ||||||
25 | aviation fuel sold on or after December 1, 2017 ) collected | ||||||
26 | under this Section during the second preceding calendar month |
| |||||||
| |||||||
1 | by the Department plus an amount the Department determines is | ||||||
2 | necessary to offset any amounts that were erroneously paid to a | ||||||
3 | different taxing body, and not including an amount equal to the | ||||||
4 | amount of refunds made during the second preceding calendar | ||||||
5 | month by the Department, less 3% of that amount, which shall be | ||||||
6 | deposited into the Tax Compliance and Administration Fund and | ||||||
7 | shall be used by the Department, subject to appropriation, to | ||||||
8 | cover the costs of the Department in administering and | ||||||
9 | enforcing the provisions of this Section, on behalf of such | ||||||
10 | political subdivision, and not including any amount that the | ||||||
11 | Department determines is necessary to offset any amounts that | ||||||
12 | were payable to a different taxing body but were erroneously | ||||||
13 | paid to the political subdivision. Within 10 days after receipt | ||||||
14 | by the Comptroller of the disbursement certification to the | ||||||
15 | political subdivisions provided for in this Section to be given | ||||||
16 | to the Comptroller by the Department, the Comptroller shall | ||||||
17 | cause the orders to be drawn for the respective amounts in | ||||||
18 | accordance with the directions contained in the certification. | ||||||
19 | The proceeds of the tax paid to political subdivisions under | ||||||
20 | this Section shall be deposited into either (i) the STAR Bonds | ||||||
21 | Tax Allocation Fund by the political subdivision if the | ||||||
22 | political subdivision has designated them as pledged STAR | ||||||
23 | revenues by resolution or ordinance or (ii) the political | ||||||
24 | subdivision's general corporate fund if the political | ||||||
25 | subdivision has not designated them as pledged STAR revenues. | ||||||
26 | An ordinance or resolution imposing or discontinuing the |
| |||||||
| |||||||
1 | tax under this Section or effecting a change in the rate | ||||||
2 | thereof shall either (i) be adopted and a certified copy | ||||||
3 | thereof filed with the Department on or before the first day of | ||||||
4 | April, whereupon the Department, if all other requirements of | ||||||
5 | this Section are met, shall proceed to administer and enforce | ||||||
6 | this Section as of the first day of July next following the | ||||||
7 | adoption and filing; or (ii) be adopted and a certified copy | ||||||
8 | thereof filed with the Department on or before the first day of | ||||||
9 | October, whereupon, if all other requirements of this Section | ||||||
10 | are met, the Department shall proceed to administer and enforce | ||||||
11 | this Section as of the first day of January next following the | ||||||
12 | adoption and filing. | ||||||
13 | The Department of Revenue shall not administer or enforce | ||||||
14 | an ordinance imposing, discontinuing, or changing the rate of | ||||||
15 | the tax under this Section until the political subdivision also | ||||||
16 | provides, in the manner prescribed by the Department, the | ||||||
17 | boundaries of the STAR bond district and each address in the | ||||||
18 | STAR bond district in such a way that the Department can | ||||||
19 | determine by its address whether a business is located in the | ||||||
20 | STAR bond district. The political subdivision must provide this | ||||||
21 | boundary and address information to the Department on or before | ||||||
22 | April 1 for administration and enforcement of the tax under | ||||||
23 | this Section by the Department beginning on the following July | ||||||
24 | 1 and on or before October 1 for administration and enforcement | ||||||
25 | of the tax under this Section by the Department beginning on | ||||||
26 | the following January 1. The Department of Revenue shall not |
| |||||||
| |||||||
1 | administer or enforce any change made to the boundaries of a | ||||||
2 | STAR bond district or any address change, addition, or deletion | ||||||
3 | until the political subdivision reports the boundary change or | ||||||
4 | address change, addition, or deletion to the Department in the | ||||||
5 | manner prescribed by the Department. The political subdivision | ||||||
6 | must provide this boundary change or address change, addition, | ||||||
7 | or deletion information to the Department on or before April 1 | ||||||
8 | for administration and enforcement by the Department of the | ||||||
9 | change, addition, or deletion beginning on the following July 1 | ||||||
10 | and on or before October 1 for administration and enforcement | ||||||
11 | by the Department of the change, addition, or deletion | ||||||
12 | beginning on the following January 1. The retailers in the STAR | ||||||
13 | bond district shall be responsible for charging the tax imposed | ||||||
14 | under this Section. If a retailer is incorrectly included or | ||||||
15 | excluded from the list of those required to collect the tax | ||||||
16 | under this Section, both the Department of Revenue and the | ||||||
17 | retailer shall be held harmless if they reasonably relied on | ||||||
18 | information provided by the political subdivision. | ||||||
19 | A political subdivision that imposes the tax under this | ||||||
20 | Section must submit to the Department of Revenue any other | ||||||
21 | information as the Department may require that is necessary for | ||||||
22 | the administration and enforcement of the tax. | ||||||
23 | When certifying the amount of a monthly disbursement to a | ||||||
24 | political subdivision under this Section, the Department shall | ||||||
25 | increase or decrease the amount by an amount necessary to | ||||||
26 | offset any misallocation of previous disbursements. The offset |
| |||||||
| |||||||
1 | amount shall be the amount erroneously disbursed within the | ||||||
2 | previous 6 months from the time a misallocation is discovered. | ||||||
3 | Nothing in this Section shall be construed to authorize the | ||||||
4 | political subdivision to impose a tax upon the privilege of | ||||||
5 | engaging in any business which under the Constitution of the | ||||||
6 | United States may not be made the subject of taxation by this | ||||||
7 | State. | ||||||
8 | (e) When STAR bond project costs, including, without | ||||||
9 | limitation, all political subdivision obligations financing | ||||||
10 | STAR bond project costs, have been paid, any surplus funds then | ||||||
11 | remaining in the STAR Bonds Tax Allocation Fund shall be | ||||||
12 | distributed to the treasurer of the political subdivision for | ||||||
13 | deposit into the political subdivision's general corporate | ||||||
14 | fund. Upon payment of all STAR bond project costs and | ||||||
15 | retirement of obligations, but in no event later than the | ||||||
16 | maximum maturity date of the last of the STAR bonds issued in | ||||||
17 | the STAR bond district, the political subdivision shall adopt | ||||||
18 | an ordinance immediately rescinding the taxes imposed pursuant | ||||||
19 | to this Section and file a certified copy of the ordinance with | ||||||
20 | the Department in the form and manner as described in this | ||||||
21 | Section.
| ||||||
22 | (Source: P.A. 99-143, eff. 7-27-15.) | ||||||
23 | Section 40. The Counties Code is amended by changing | ||||||
24 | Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009, | ||||||
25 | and 5-1035.1 and by adding Section 5-1184 as follows:
|
| |||||||
| |||||||
1 | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
| ||||||
2 | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | ||||||
3 | Law. Any county that is a home rule unit may impose
a tax upon | ||||||
4 | all persons engaged in the business of selling tangible
| ||||||
5 | personal property, other than an item of tangible personal | ||||||
6 | property titled
or registered with an agency of this State's | ||||||
7 | government, at retail in the
county on the gross receipts from | ||||||
8 | such sales made in the course of
their business. If imposed, | ||||||
9 | this tax shall only
be imposed in 1/4% increments. On and after | ||||||
10 | September 1, 1991, this
additional tax may not be imposed on | ||||||
11 | the sales of food for human
consumption which is to be consumed | ||||||
12 | off the premises where it is sold
(other than alcoholic | ||||||
13 | beverages, soft drinks and food which has been
prepared for | ||||||
14 | immediate consumption) and prescription and nonprescription
| ||||||
15 | medicines, drugs, medical appliances and insulin, urine | ||||||
16 | testing materials,
syringes and needles used by diabetics. | ||||||
17 | Beginning December 1, 2017, this tax is not imposed on sales of | ||||||
18 | aviation fuel unless the tax revenue is expended for | ||||||
19 | airport-related purposes. If the County does not have an | ||||||
20 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
21 | revenue, then aviation fuel is excluded from the tax. The | ||||||
22 | County must comply with the certification requirements for | ||||||
23 | airport-related purposes under Section 5-1184. For purposes of | ||||||
24 | this Act, "airport-related purposes" has the meaning ascribed | ||||||
25 | in Section 6z-20.2 of the State Finance Act. This exclusion for |
| |||||||
| |||||||
1 | aviation fuel only applies for so long as the revenue use | ||||||
2 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
3 | binding on the County. The changes made to this Section by this | ||||||
4 | amendatory Act of the 100th General Assembly are a denial and | ||||||
5 | limitation of home rule powers and functions under subsection | ||||||
6 | (g) of Section 6 of Article VII of the Illinois Constitution. | ||||||
7 | The tax imposed by a home rule
county pursuant to this Section | ||||||
8 | and all civil penalties that may be
assessed as an incident | ||||||
9 | thereof shall be collected and enforced by the
State Department | ||||||
10 | of Revenue. The certificate of registration that is
issued by | ||||||
11 | the Department to a retailer under the Retailers'
Occupation | ||||||
12 | Tax Act shall permit the retailer to engage in a
business that | ||||||
13 | is taxable under any ordinance or resolution
enacted pursuant | ||||||
14 | to this Section without registering separately with the
| ||||||
15 | Department under such ordinance or resolution or under this | ||||||
16 | Section. The
Department shall have full power to administer and | ||||||
17 | enforce this Section; to
collect all taxes and penalties due | ||||||
18 | hereunder; to dispose of taxes and
penalties so collected in | ||||||
19 | the manner hereinafter provided; and to
determine all rights to | ||||||
20 | credit memoranda arising on account of the
erroneous payment of | ||||||
21 | tax or penalty hereunder. In the administration of,
and | ||||||
22 | compliance with, this Section, the Department and persons who | ||||||
23 | are
subject to this Section shall have the same rights, | ||||||
24 | remedies, privileges,
immunities, powers and duties, and be | ||||||
25 | subject to the same conditions,
restrictions, limitations, | ||||||
26 | penalties and definitions of terms, and employ
the same modes |
| |||||||
| |||||||
1 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
| ||||||
2 | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | ||||||
3 | provisions
therein other
than the State rate of tax), 4, 5, 5a, | ||||||
4 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
5 | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act | ||||||
6 | and Section 3-7 of the Uniform Penalty and Interest Act,
as | ||||||
7 | fully as if those provisions were set forth herein.
| ||||||
8 | No tax may be imposed by a home rule county pursuant to | ||||||
9 | this Section
unless the county also imposes a tax at the same | ||||||
10 | rate pursuant
to Section 5-1007.
| ||||||
11 | Persons subject to any tax imposed pursuant to the | ||||||
12 | authority granted
in this Section may reimburse themselves for | ||||||
13 | their seller's tax
liability hereunder by separately stating | ||||||
14 | such tax as an additional
charge, which charge may be stated in | ||||||
15 | combination, in a single amount,
with State tax which sellers | ||||||
16 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
17 | bracket schedules as the Department may prescribe.
| ||||||
18 | Whenever the Department determines that a refund should be | ||||||
19 | made under
this Section to a claimant instead of issuing a | ||||||
20 | credit memorandum, the
Department shall notify the State | ||||||
21 | Comptroller, who shall cause the
order to be drawn for the | ||||||
22 | amount specified and to the person named
in the notification | ||||||
23 | from the Department. The
refund shall be paid by the State | ||||||
24 | Treasurer out of the home rule county
retailers' occupation tax | ||||||
25 | fund.
| ||||||
26 | Except as otherwise provided in this paragraph, the The |
| |||||||
| |||||||
1 | Department shall forthwith pay over to the State Treasurer, ex
| ||||||
2 | officio, as trustee, all taxes and penalties collected | ||||||
3 | hereunder for deposit into the Home Rule County Retailers' | ||||||
4 | Occupation Tax Fund. Taxes and penalties collected on aviation | ||||||
5 | fuel sold on or after December 1, 2017, shall be immediately | ||||||
6 | paid over by the Department to the State Treasurer, ex officio, | ||||||
7 | as trustee, for deposit into the Local Government Aviation | ||||||
8 | Trust Fund. The Department shall only pay moneys into the Local | ||||||
9 | Government Aviation Trust Fund under this Act for so long as | ||||||
10 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
11 | U.S.C. §47133 are binding on the County. . | ||||||
12 | As soon as possible after the first day of each month, | ||||||
13 | beginning January 1, 2011, upon certification of the Department | ||||||
14 | of Revenue, the Comptroller shall order transferred, and the | ||||||
15 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
16 | local sales tax increment, as defined in the Innovation | ||||||
17 | Development and Economy Act, collected under this Section | ||||||
18 | during the second preceding calendar month for sales within a | ||||||
19 | STAR bond district. | ||||||
20 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
21 | on or
before the 25th day of each calendar month, the | ||||||
22 | Department shall
prepare and certify to the Comptroller the | ||||||
23 | disbursement of stated sums
of money to named counties, the | ||||||
24 | counties to be those from which retailers
have paid taxes or | ||||||
25 | penalties hereunder to the Department during the second
| ||||||
26 | preceding calendar month. The amount to be paid to each county |
| |||||||
| |||||||
1 | shall be
the amount (not including credit memoranda and not | ||||||
2 | including taxes and penalties collected on aviation fuel sold | ||||||
3 | on or after December 1, 2017 ) collected hereunder during the
| ||||||
4 | second preceding calendar month by the Department plus an | ||||||
5 | amount the
Department determines is necessary to offset any | ||||||
6 | amounts that
were erroneously paid to a different taxing body, | ||||||
7 | and not including an
amount equal to the amount of refunds made | ||||||
8 | during the second preceding
calendar month by the Department on | ||||||
9 | behalf of such county, and not
including any amount which the | ||||||
10 | Department determines is necessary to offset
any amounts which | ||||||
11 | were payable to a different taxing body but were
erroneously | ||||||
12 | paid to the county, and not including any amounts that are | ||||||
13 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
14 | after receipt, by the
Comptroller, of the disbursement | ||||||
15 | certification to the counties provided for
in this Section to | ||||||
16 | be given to the Comptroller by the Department, the
Comptroller | ||||||
17 | shall cause the orders to be drawn for the respective amounts
| ||||||
18 | in accordance with the directions contained in the | ||||||
19 | certification.
| ||||||
20 | In addition to the disbursement required by the preceding | ||||||
21 | paragraph,
an allocation shall be made in March of each year to | ||||||
22 | each county that
received more than $500,000 in disbursements | ||||||
23 | under the preceding
paragraph in the preceding calendar year. | ||||||
24 | The allocation shall be in an
amount equal to the average | ||||||
25 | monthly distribution made to each such county
under the | ||||||
26 | preceding paragraph during the preceding calendar year |
| |||||||
| |||||||
1 | (excluding
the 2 months of highest receipts). The distribution | ||||||
2 | made in March of each
year subsequent to the year in which an | ||||||
3 | allocation was made pursuant to
this paragraph and the | ||||||
4 | preceding paragraph shall be reduced by the amount
allocated | ||||||
5 | and disbursed under this paragraph in the preceding calendar
| ||||||
6 | year. The Department shall prepare and certify to the | ||||||
7 | Comptroller for
disbursement the allocations made in | ||||||
8 | accordance with this paragraph.
| ||||||
9 | For the purpose of determining the local governmental unit | ||||||
10 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
11 | other mineral
mined in Illinois is a sale at retail at the | ||||||
12 | place where the coal or
other mineral mined in Illinois is | ||||||
13 | extracted from the earth. This
paragraph does not apply to coal | ||||||
14 | or other mineral when it is delivered
or shipped by the seller | ||||||
15 | to the purchaser at a point outside Illinois so
that the sale | ||||||
16 | is exempt under the United States
Constitution as a sale in | ||||||
17 | interstate or foreign commerce.
| ||||||
18 | Nothing in this Section shall be construed to authorize a
| ||||||
19 | county to impose a tax upon the privilege of engaging in any
| ||||||
20 | business which under the Constitution of the United States may | ||||||
21 | not be
made the subject of taxation by this State.
| ||||||
22 | An ordinance or resolution imposing or discontinuing a tax | ||||||
23 | hereunder or
effecting a change in the rate thereof shall be | ||||||
24 | adopted and a certified
copy thereof filed with the Department | ||||||
25 | on or before the first day of June,
whereupon the Department | ||||||
26 | shall proceed to administer and enforce this
Section as of the |
| |||||||
| |||||||
1 | first day of September next following such adoption
and filing. | ||||||
2 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
3 | or discontinuing the tax hereunder or effecting a change in the | ||||||
4 | rate
thereof shall be adopted and a certified copy thereof | ||||||
5 | filed with the
Department on or before the first day of July, | ||||||
6 | whereupon the Department
shall proceed to administer and | ||||||
7 | enforce this Section as of the first day of
October next | ||||||
8 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
9 | an ordinance or resolution imposing or discontinuing the tax | ||||||
10 | hereunder or
effecting a change in the rate thereof shall be | ||||||
11 | adopted and a certified
copy thereof filed with the Department | ||||||
12 | on or before the first day of
October, whereupon the Department | ||||||
13 | shall proceed to administer and enforce
this Section as of the | ||||||
14 | first day of January next following such adoption
and filing.
| ||||||
15 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
16 | discontinuing the tax hereunder or effecting a change in the | ||||||
17 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
18 | thereof filed with the Department on
or
before the first day of | ||||||
19 | April, whereupon the Department shall proceed to
administer and | ||||||
20 | enforce this Section as of the first day of July next following
| ||||||
21 | the adoption and filing; or (ii) be adopted and a certified | ||||||
22 | copy thereof filed
with the Department on or before the first | ||||||
23 | day of October, whereupon the
Department shall proceed to | ||||||
24 | administer and enforce this Section as of the first
day of | ||||||
25 | January next following the adoption and filing.
| ||||||
26 | When certifying the amount of a monthly disbursement to a |
| |||||||
| |||||||
1 | county under
this Section, the Department shall increase or | ||||||
2 | decrease such amount by an
amount necessary to offset any | ||||||
3 | misallocation of previous disbursements.
The offset amount | ||||||
4 | shall be the amount erroneously disbursed within the
previous 6 | ||||||
5 | months from the time a misallocation is discovered.
| ||||||
6 | This Section shall be known and may be cited as the Home | ||||||
7 | Rule County
Retailers' Occupation Tax Law.
| ||||||
8 | (Source: P.A. 99-217, eff. 7-31-15.)
| ||||||
9 | (55 ILCS 5/5-1006.5)
| ||||||
10 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
| ||||||
11 | For Public Safety, Public Facilities, or Transportation. | ||||||
12 | (a) The county board of any county may impose a
tax upon | ||||||
13 | all persons engaged in the business of selling tangible | ||||||
14 | personal
property, other than personal property titled or | ||||||
15 | registered with an agency of
this State's government, at retail | ||||||
16 | in the county on the gross receipts from the
sales made in the | ||||||
17 | course of business to provide revenue to be used exclusively
| ||||||
18 | for public safety, public facility, or transportation purposes | ||||||
19 | in that county (except as otherwise provided in this Section) , | ||||||
20 | if a
proposition for the
tax has been submitted to the electors | ||||||
21 | of that county and
approved by a majority of those voting on | ||||||
22 | the question. If imposed, this tax
shall be imposed only in | ||||||
23 | one-quarter percent increments. By resolution, the
county | ||||||
24 | board may order the proposition to be submitted at any | ||||||
25 | election.
If the tax is imposed for
transportation purposes for |
| |||||||
| |||||||
1 | expenditures for public highways or as
authorized
under the | ||||||
2 | Illinois Highway Code, the county board must publish notice
of | ||||||
3 | the existence of its long-range highway transportation
plan as | ||||||
4 | required or described in Section 5-301 of the Illinois
Highway | ||||||
5 | Code and must make the plan publicly available prior to
| ||||||
6 | approval of the ordinance or resolution
imposing the tax. If | ||||||
7 | the tax is imposed for transportation purposes for
expenditures | ||||||
8 | for passenger rail transportation, the county board must | ||||||
9 | publish
notice of the existence of its long-range passenger | ||||||
10 | rail transportation plan
and
must make the plan publicly | ||||||
11 | available prior to approval of the ordinance or
resolution | ||||||
12 | imposing the tax. | ||||||
13 | If a tax is imposed for public facilities purposes, then | ||||||
14 | the name of the project may be included in the proposition at | ||||||
15 | the discretion of the county board as determined in the | ||||||
16 | enabling resolution. For example, the "XXX Nursing Home" or the | ||||||
17 | "YYY Museum". | ||||||
18 | The county clerk shall certify the
question to the proper | ||||||
19 | election authority, who
shall submit the proposition at an | ||||||
20 | election in accordance with the general
election law.
| ||||||
21 | (1) The proposition for public safety purposes shall be | ||||||
22 | in
substantially the following form: | ||||||
23 | "To pay for public safety purposes, shall (name of | ||||||
24 | county) be authorized to impose an increase on its share of | ||||||
25 | local sales taxes by (insert rate)?" | ||||||
26 | As additional information on the ballot below the |
| |||||||
| |||||||
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."
| ||||||
5 | The county board may also opt to establish a sunset | ||||||
6 | provision at which time the additional sales tax would | ||||||
7 | cease being collected, if not terminated earlier by a vote | ||||||
8 | of the county board. If the county board votes to include a | ||||||
9 | sunset provision, the proposition for public safety | ||||||
10 | purposes shall be in substantially the following form: | ||||||
11 | "To pay for public safety purposes, shall (name of | ||||||
12 | county) be authorized to impose an increase on its share of | ||||||
13 | local sales taxes by (insert rate) for a period not to | ||||||
14 | exceed (insert number of years)?" | ||||||
15 | As additional information on the ballot below the | ||||||
16 | question shall appear the following: | ||||||
17 | "This would mean that a consumer would pay an | ||||||
18 | additional (insert amount) in sales tax for every $100 of | ||||||
19 | tangible personal property bought at retail. If imposed, | ||||||
20 | the additional tax would cease being collected at the end | ||||||
21 | of (insert number of years), if not terminated earlier by a | ||||||
22 | vote of the county board."
| ||||||
23 | For the purposes of the
paragraph, "public safety | ||||||
24 | purposes" means
crime prevention, detention, fire | ||||||
25 | fighting, police, medical, ambulance, or
other emergency | ||||||
26 | services.
|
| |||||||
| |||||||
1 | Votes shall be recorded as "Yes" or "No".
| ||||||
2 | Beginning on the January 1 or July 1, whichever is | ||||||
3 | first, that occurs not less than 30 days after May 31, 2015 | ||||||
4 | (the effective date of Public Act 99-4), Adams County may | ||||||
5 | impose a public safety retailers' occupation tax and | ||||||
6 | service occupation tax at the rate of 0.25%, as provided in | ||||||
7 | the referendum approved by the voters on April 7, 2015, | ||||||
8 | notwithstanding the omission of the additional information | ||||||
9 | that is otherwise required to be printed on the ballot | ||||||
10 | below the question pursuant to this item (1). | ||||||
11 | (2) The proposition for transportation purposes shall | ||||||
12 | be in
substantially
the following form: | ||||||
13 | "To pay for improvements to roads and other | ||||||
14 | transportation purposes, shall (name of county) be | ||||||
15 | authorized to impose an increase on its share of local | ||||||
16 | sales taxes by (insert rate)?" | ||||||
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."
| ||||||
22 | The county board may also opt to establish a sunset | ||||||
23 | provision at which time the additional sales tax would | ||||||
24 | cease being collected, if not terminated earlier by a vote | ||||||
25 | of the county board. If the county board votes to include a | ||||||
26 | sunset provision, the proposition for transportation |
| |||||||
| |||||||
1 | purposes shall be in substantially the following form: | ||||||
2 | "To pay for road improvements and other transportation | ||||||
3 | purposes, shall (name of county) be authorized to impose an | ||||||
4 | increase on its share of local sales taxes by (insert rate) | ||||||
5 | for a period not to exceed (insert number of years)?" | ||||||
6 | As additional information on the ballot below the | ||||||
7 | question shall appear the following: | ||||||
8 | "This would mean that a consumer would pay an | ||||||
9 | additional (insert amount) in sales tax for every $100 of | ||||||
10 | tangible personal property bought at retail. If imposed, | ||||||
11 | the additional tax would cease being collected at the end | ||||||
12 | of (insert number of years), if not terminated earlier by a | ||||||
13 | vote of the county board."
| ||||||
14 | For the purposes of this paragraph, transportation | ||||||
15 | purposes means
construction, maintenance, operation, and | ||||||
16 | improvement of
public highways, any other purpose for which | ||||||
17 | a county may expend funds under
the Illinois Highway Code, | ||||||
18 | and passenger rail transportation.
| ||||||
19 | The votes shall be recorded as "Yes" or "No".
| ||||||
20 | (3) The proposition for public facilities purposes | ||||||
21 | shall be in substantially the following form: | ||||||
22 | "To pay for public facilities purposes, shall (name of
| ||||||
23 | county) be authorized to impose an increase on its share of
| ||||||
24 | local sales taxes by (insert rate)?" | ||||||
25 | As additional information on the ballot below the
| ||||||
26 | question shall appear the following: |
| |||||||
| |||||||
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." | ||||||
4 | The county board may also opt to establish a sunset
| ||||||
5 | provision at which time the additional sales tax would
| ||||||
6 | cease being collected, if not terminated earlier by a vote
| ||||||
7 | of the county board. If the county board votes to include a
| ||||||
8 | sunset provision, the proposition for public facilities
| ||||||
9 | purposes shall be in substantially the following form: | ||||||
10 | "To pay for public facilities purposes, shall (name of
| ||||||
11 | county) be authorized to impose an increase on its share of
| ||||||
12 | local sales taxes by (insert rate) for a period not to
| ||||||
13 | exceed (insert number of years)?" | ||||||
14 | As additional information on the ballot below the
| ||||||
15 | question shall appear the following: | ||||||
16 | "This would mean that a consumer would pay an
| ||||||
17 | additional (insert amount) in sales tax for every $100 of
| ||||||
18 | tangible personal property bought at retail. If imposed,
| ||||||
19 | the additional tax would cease being collected at the end
| ||||||
20 | of (insert number of years), if not terminated earlier by a
| ||||||
21 | vote of the county board." | ||||||
22 | For purposes of this Section, "public facilities | ||||||
23 | purposes" means the acquisition, development, | ||||||
24 | construction, reconstruction, rehabilitation, improvement, | ||||||
25 | financing, architectural planning, and installation of | ||||||
26 | capital facilities consisting of buildings, structures, |
| |||||||
| |||||||
1 | and durable equipment and for the acquisition and | ||||||
2 | improvement of real property and interest in real property | ||||||
3 | required, or expected to be required, in connection with | ||||||
4 | the public facilities, for use by the county for the | ||||||
5 | furnishing of governmental services to its citizens, | ||||||
6 | including but not limited to museums and nursing homes. | ||||||
7 | The votes shall be recorded as "Yes" or "No". | ||||||
8 | If a majority of the electors voting on
the proposition | ||||||
9 | vote in favor of it, the county may impose the tax.
A county | ||||||
10 | may not submit more than one proposition authorized by this | ||||||
11 | Section
to the electors at any one time.
| ||||||
12 | This additional tax may not be imposed on the sales of food | ||||||
13 | for human
consumption that is to be consumed off the premises | ||||||
14 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
15 | and food which has been prepared for
immediate consumption) and | ||||||
16 | prescription and non-prescription medicines, drugs,
medical | ||||||
17 | appliances and insulin, urine testing materials, syringes, and | ||||||
18 | needles
used by diabetics. Beginning December 1, 2017, this tax | ||||||
19 | is not imposed on sales of aviation fuel unless the tax revenue | ||||||
20 | is expended for airport-related purposes. If the County does | ||||||
21 | not have an airport-related purpose to which it dedicates | ||||||
22 | aviation fuel tax revenue, then aviation fuel is excluded from | ||||||
23 | the tax. The County must comply with the certification | ||||||
24 | requirements for airport-related purposes under Section | ||||||
25 | 5-1184. For purposes of this Act, "airport-related purposes" | ||||||
26 | has the meaning ascribed in Section 6z-20.2 of the State |
| |||||||
| |||||||
1 | Finance Act. This exclusion for aviation fuel only applies for | ||||||
2 | so long as the revenue use requirements of 49 U.S.C. §47107(b) | ||||||
3 | and 49 U.S.C. §47133 are binding on the County. The tax imposed | ||||||
4 | by a county under this Section and
all civil penalties that may | ||||||
5 | be assessed as an incident of the tax shall be
collected and | ||||||
6 | enforced by the Illinois Department of Revenue and deposited
| ||||||
7 | into a special fund created for that purpose. The certificate
| ||||||
8 | of registration that is issued by the Department to a retailer | ||||||
9 | under the
Retailers' Occupation Tax Act shall permit the | ||||||
10 | retailer to engage in a business
that is taxable without | ||||||
11 | registering separately with the Department under an
ordinance | ||||||
12 | or resolution under this Section. The Department has full
power | ||||||
13 | to administer and enforce this Section, to collect all taxes | ||||||
14 | and
penalties due under this Section, to dispose of taxes and | ||||||
15 | penalties so
collected in the manner provided in this Section, | ||||||
16 | and to determine
all rights to credit memoranda arising on | ||||||
17 | account of the erroneous payment of
a tax or penalty under this | ||||||
18 | Section. In the administration of and compliance
with this | ||||||
19 | Section, the Department and persons who are subject to this | ||||||
20 | Section
shall (i) have the same rights, remedies, privileges, | ||||||
21 | immunities, powers, and
duties, (ii) be subject to the same | ||||||
22 | conditions, restrictions, limitations,
penalties, and | ||||||
23 | definitions of terms, and (iii) employ the same modes of
| ||||||
24 | procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, | ||||||
25 | 1f,
1i, 1j,
1k, 1m, 1n,
2 through 2-70 (in respect to all | ||||||
26 | provisions contained in those Sections
other than the
State |
| |||||||
| |||||||
1 | rate of tax), 2a, 2b, 2c, 3 (except provisions
relating to
| ||||||
2 | transaction returns and quarter monthly payments , and except | ||||||
3 | that the retailer's discount is not allowed for taxes paid on | ||||||
4 | aviation fuel that are deposited into the Local Government | ||||||
5 | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | ||||||
6 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 | ||||||
7 | of the
Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
8 | Uniform Penalty and
Interest Act as if those provisions were | ||||||
9 | set forth in this Section.
| ||||||
10 | Persons subject to any tax imposed under the authority | ||||||
11 | granted in this
Section may reimburse themselves for their | ||||||
12 | sellers' tax liability by
separately stating the tax as an | ||||||
13 | additional charge, which charge may be stated
in combination, | ||||||
14 | in a single amount, with State tax which sellers are required
| ||||||
15 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
16 | schedules as the
Department may prescribe.
| ||||||
17 | Whenever the Department determines that a refund should be | ||||||
18 | made under this
Section to a claimant instead of issuing a | ||||||
19 | credit memorandum, the Department
shall notify the State | ||||||
20 | Comptroller, who shall cause the order to be drawn for
the | ||||||
21 | amount specified and to the person named in the notification | ||||||
22 | from the
Department. The refund shall be paid by the State | ||||||
23 | Treasurer out of the County
Public Safety or Transportation | ||||||
24 | Retailers' Occupation Tax Fund.
| ||||||
25 | (b) If a tax has been imposed under subsection (a), a
| ||||||
26 | service occupation tax shall
also be imposed at the same rate |
| |||||||
| |||||||
1 | upon all persons engaged, in the county, in
the business
of | ||||||
2 | making sales of service, who, as an incident to making those | ||||||
3 | sales of
service, transfer tangible personal property within | ||||||
4 | the county
as an
incident to a sale of service.
This tax may | ||||||
5 | not be imposed on sales of food for human consumption that is | ||||||
6 | to
be consumed off the premises where it is sold (other than | ||||||
7 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
8 | immediate consumption) and prescription and
non-prescription | ||||||
9 | medicines, drugs, medical appliances and insulin, urine
| ||||||
10 | testing materials, syringes, and needles used by diabetics. | ||||||
11 | Beginning December 1, 2017, this tax is not imposed on sales of | ||||||
12 | aviation fuel unless the tax revenue is expended for | ||||||
13 | airport-related purposes. If the County does not have an | ||||||
14 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
15 | revenue, then aviation fuel is excluded from the tax. The | ||||||
16 | County must comply with the certification requirements for | ||||||
17 | airport-related purposes under Section 5-1184. For purposes of | ||||||
18 | this Act, "airport-related purposes" has the meaning ascribed | ||||||
19 | in Section 6z-20.2 of the State Finance Act. This exclusion for | ||||||
20 | aviation fuel only applies for so long as the revenue use | ||||||
21 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
22 | binding on the County.
The tax imposed under this subsection | ||||||
23 | and all civil penalties that may be
assessed as an incident | ||||||
24 | thereof shall be collected and enforced by the
Department of | ||||||
25 | Revenue. The Department has
full power to
administer and | ||||||
26 | enforce this subsection; to collect all taxes and penalties
due |
| |||||||
| |||||||
1 | hereunder; to dispose of taxes and penalties so collected in | ||||||
2 | the manner
hereinafter provided; and to determine all rights to | ||||||
3 | credit memoranda
arising on account of the erroneous payment of | ||||||
4 | tax or penalty hereunder.
In the administration of, and | ||||||
5 | compliance with this subsection, the
Department and persons who | ||||||
6 | are subject to this paragraph shall (i) have the
same rights, | ||||||
7 | remedies, privileges, immunities, powers, and duties, (ii) be
| ||||||
8 | subject to the same conditions, restrictions, limitations, | ||||||
9 | penalties,
exclusions, exemptions, and definitions of terms, | ||||||
10 | and (iii) employ the same
modes
of procedure as are prescribed | ||||||
11 | in Sections 2 (except that the
reference to State in the | ||||||
12 | definition of supplier maintaining a place of
business in this | ||||||
13 | State shall mean the county), 2a, 2b, 2c, 3 through
3-50 (in | ||||||
14 | respect to all provisions therein other than the State rate of
| ||||||
15 | tax), 4 (except that the reference to the State shall be to the | ||||||
16 | county),
5, 7, 8 (except that the jurisdiction to which the tax | ||||||
17 | shall be a debt to
the extent indicated in that Section 8 shall | ||||||
18 | be the county), 9 (except as
to the disposition of taxes and | ||||||
19 | penalties collected , and except that the retailer's discount is | ||||||
20 | not allowed for taxes paid on aviation fuel that are deposited | ||||||
21 | into the Local Government Aviation Trust Fund ), 10, 11, 12 | ||||||
22 | (except the reference therein to Section 2b of the
Retailers' | ||||||
23 | Occupation Tax Act), 13 (except that any reference to the State
| ||||||
24 | shall mean the county), Section 15, 16,
17, 18, 19 and 20 of | ||||||
25 | the Service Occupation Tax Act and Section 3-7 of
the Uniform | ||||||
26 | Penalty and Interest Act, as fully as if those provisions were
|
| |||||||
| |||||||
1 | set forth herein.
| ||||||
2 | Persons subject to any tax imposed under the authority | ||||||
3 | granted in
this subsection may reimburse themselves for their | ||||||
4 | serviceman's tax liability
by separately stating the tax as an | ||||||
5 | additional charge, which
charge may be stated in combination, | ||||||
6 | in a single amount, with State tax
that servicemen are | ||||||
7 | authorized to collect under the Service Use Tax Act, in
| ||||||
8 | accordance with such bracket schedules as the Department may | ||||||
9 | prescribe.
| ||||||
10 | Whenever the Department determines that a refund should be | ||||||
11 | made under this
subsection to a claimant instead of issuing a | ||||||
12 | credit memorandum, the Department
shall notify the State | ||||||
13 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
14 | amount specified, and to the person named, in the notification
| ||||||
15 | from the Department. The refund shall be paid by the State | ||||||
16 | Treasurer out
of the County Public Safety or Transportation | ||||||
17 | Retailers' Occupation Fund.
| ||||||
18 | Nothing in this subsection shall be construed to authorize | ||||||
19 | the county
to impose a tax upon the privilege of engaging in | ||||||
20 | any business which under
the Constitution of the United States | ||||||
21 | may not be made the subject of taxation
by the State.
| ||||||
22 | (c) Except as otherwise provided in this paragraph, the The | ||||||
23 | Department shall immediately pay over to the State Treasurer, | ||||||
24 | ex
officio,
as trustee, all taxes and penalties collected under | ||||||
25 | this Section to be
deposited into the County Public Safety or | ||||||
26 | Transportation Retailers'
Occupation Tax Fund, which
shall be |
| |||||||
| |||||||
1 | an unappropriated trust fund held outside of the State | ||||||
2 | treasury. Taxes and penalties collected on aviation fuel sold | ||||||
3 | on or after December 1, 2017, shall be immediately paid over by | ||||||
4 | the Department to the State Treasurer, ex officio, as trustee, | ||||||
5 | for deposit into the Local Government Aviation Trust Fund. The | ||||||
6 | Department shall only pay moneys into the Local Government | ||||||
7 | Aviation Trust Fund under this Act for so long as the revenue | ||||||
8 | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 | ||||||
9 | are binding on the County. | ||||||
10 | As soon as possible after the first day of each month, | ||||||
11 | beginning January 1, 2011, upon certification of the Department | ||||||
12 | of Revenue, the Comptroller shall order transferred, and the | ||||||
13 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
14 | local sales tax increment, as defined in the Innovation | ||||||
15 | Development and Economy Act, collected under this Section | ||||||
16 | during the second preceding calendar month for sales within a | ||||||
17 | STAR bond district. | ||||||
18 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
19 | on
or before the 25th
day of each calendar month, the | ||||||
20 | Department shall prepare and certify to the
Comptroller the | ||||||
21 | disbursement of stated sums of money
to the counties from which | ||||||
22 | retailers have paid
taxes or penalties to the Department during | ||||||
23 | the second preceding
calendar month. The amount to be paid to | ||||||
24 | each county, and deposited by the
county into its special fund | ||||||
25 | created for the purposes of this Section, shall
be the amount | ||||||
26 | (not
including credit memoranda and not including taxes and |
| |||||||
| |||||||
1 | penalties collected on aviation fuel sold on or after December | ||||||
2 | 1, 2017 ) collected under this Section during the second
| ||||||
3 | preceding
calendar month by the Department plus an amount the | ||||||
4 | Department determines is
necessary to offset any amounts that | ||||||
5 | were erroneously paid to a different
taxing body, and not | ||||||
6 | including (i) an amount equal to the amount of refunds
made
| ||||||
7 | during the second preceding calendar month by the Department on | ||||||
8 | behalf of
the county, (ii) any amount that the Department | ||||||
9 | determines is
necessary to offset any amounts that were payable | ||||||
10 | to a different taxing body
but were erroneously paid to the | ||||||
11 | county, and (iii) any amounts that are transferred to the STAR | ||||||
12 | Bonds Revenue Fund. Within 10 days after receipt by the
| ||||||
13 | Comptroller of the disbursement certification to the counties | ||||||
14 | provided for in
this Section to be given to the Comptroller by | ||||||
15 | the Department, the Comptroller
shall cause the orders to be | ||||||
16 | drawn for the respective amounts in accordance
with directions | ||||||
17 | contained in the certification.
| ||||||
18 | In addition to the disbursement required by the preceding | ||||||
19 | paragraph, an
allocation shall be made in March of each year to | ||||||
20 | each county that received
more than $500,000 in disbursements | ||||||
21 | under the preceding paragraph in the
preceding calendar year. | ||||||
22 | The allocation shall be in an amount equal to the
average | ||||||
23 | monthly distribution made to each such county under the | ||||||
24 | preceding
paragraph during the preceding calendar year | ||||||
25 | (excluding the 2 months of
highest receipts). The distribution | ||||||
26 | made in March of each year subsequent to
the year in which an |
| |||||||
| |||||||
1 | allocation was made pursuant to this paragraph and the
| ||||||
2 | preceding paragraph shall be reduced by the amount allocated | ||||||
3 | and disbursed
under this paragraph in the preceding calendar | ||||||
4 | year. The Department shall
prepare and certify to the | ||||||
5 | Comptroller for disbursement the allocations made in
| ||||||
6 | accordance with this paragraph.
| ||||||
7 | A county may direct, by ordinance, that all or a portion of | ||||||
8 | the taxes and penalties collected under the Special County | ||||||
9 | Retailers' Occupation Tax For Public Safety or Transportation | ||||||
10 | be deposited into the Transportation Development Partnership | ||||||
11 | Trust Fund. | ||||||
12 | (d) For the purpose of determining the local governmental | ||||||
13 | unit whose tax is
applicable, a retail sale by a producer of | ||||||
14 | coal or another mineral mined in
Illinois is a sale at retail | ||||||
15 | at the place where the coal or other mineral mined
in Illinois | ||||||
16 | is extracted from the earth. This paragraph does not apply to | ||||||
17 | coal
or another mineral when it is delivered or shipped by the | ||||||
18 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
19 | sale is exempt under the United States
Constitution as a sale | ||||||
20 | in interstate or foreign commerce.
| ||||||
21 | (e) Nothing in this Section shall be construed to authorize | ||||||
22 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
23 | business that under the Constitution
of the United States may | ||||||
24 | not be made the subject of taxation by this State.
| ||||||
25 | (e-5) If a county imposes a tax under this Section, the | ||||||
26 | county board may,
by ordinance, discontinue or lower the rate |
| |||||||
| |||||||
1 | of the tax. If the county board
lowers the tax rate or | ||||||
2 | discontinues the tax, a referendum must be
held in accordance | ||||||
3 | with subsection (a) of this Section in order to increase the
| ||||||
4 | rate of the tax or to reimpose the discontinued tax.
| ||||||
5 | (f) Beginning April 1, 1998 and through December 31, 2013, | ||||||
6 | the results of any election authorizing a
proposition to impose | ||||||
7 | a tax
under this Section or effecting a change in the rate of | ||||||
8 | tax, or any ordinance
lowering the rate or discontinuing the | ||||||
9 | tax,
shall be certified
by the
county clerk and filed with the | ||||||
10 | Illinois Department of Revenue
either (i) on or
before the | ||||||
11 | first day of April, whereupon the Department shall proceed to
| ||||||
12 | administer and enforce the tax as of the first day of July next | ||||||
13 | following
the filing; or (ii)
on or before the first day of | ||||||
14 | October, whereupon the
Department shall proceed to administer | ||||||
15 | and enforce the tax as of the first
day of January next | ||||||
16 | following the filing.
| ||||||
17 | Beginning January 1, 2014, the results of any election | ||||||
18 | authorizing a proposition to impose a tax under this Section or | ||||||
19 | effecting an increase in the rate of tax, along with the | ||||||
20 | ordinance adopted to impose the tax or increase the rate of the | ||||||
21 | tax, or any ordinance adopted to lower the rate or discontinue | ||||||
22 | the tax, shall be certified by the county clerk and filed with | ||||||
23 | the Illinois Department of Revenue either (i) on or before the | ||||||
24 | first day of May, whereupon the Department shall proceed to | ||||||
25 | administer and enforce the tax as of the first day of July next | ||||||
26 | following the adoption and filing; or (ii) on or before the |
| |||||||
| |||||||
1 | first day of October, whereupon the Department shall proceed to | ||||||
2 | administer and enforce the tax as of the first day of January | ||||||
3 | next following the adoption and filing. | ||||||
4 | (g) When certifying the amount of a monthly disbursement to | ||||||
5 | a county under
this
Section, the Department shall increase or | ||||||
6 | decrease the amounts by an amount
necessary to offset any | ||||||
7 | miscalculation of previous disbursements. The offset
amount | ||||||
8 | shall be the amount erroneously disbursed within the previous 6 | ||||||
9 | months
from the time a miscalculation is discovered.
| ||||||
10 | (h) This Section may be cited as the "Special County | ||||||
11 | Occupation Tax
For Public Safety, Public Facilities, or | ||||||
12 | Transportation Law".
| ||||||
13 | (i) For purposes of this Section, "public safety" includes, | ||||||
14 | but is not
limited to, crime prevention, detention, fire | ||||||
15 | fighting, police, medical,
ambulance, or other emergency
| ||||||
16 | services. The county may share tax proceeds received under this | ||||||
17 | Section for public safety purposes, including proceeds | ||||||
18 | received before August 4, 2009 (the effective date of Public | ||||||
19 | Act 96-124), with any fire protection district located in the | ||||||
20 | county. For the purposes of this Section, "transportation" | ||||||
21 | includes, but
is not limited to, the construction,
maintenance, | ||||||
22 | operation, and improvement of public highways, any other
| ||||||
23 | purpose for which a county may expend funds under the Illinois | ||||||
24 | Highway Code,
and passenger rail transportation. For the | ||||||
25 | purposes of this Section, "public facilities purposes" | ||||||
26 | includes, but is not limited to, the acquisition, development, |
| |||||||
| |||||||
1 | construction, reconstruction, rehabilitation, improvement, | ||||||
2 | financing, architectural planning, and installation of capital | ||||||
3 | facilities consisting of buildings, structures, and durable | ||||||
4 | equipment and for the acquisition and improvement of real | ||||||
5 | property and interest in real property required, or expected to | ||||||
6 | be required, in connection with the public facilities, for use | ||||||
7 | by the county for the furnishing of governmental services to | ||||||
8 | its citizens, including but not limited to museums and nursing | ||||||
9 | homes. | ||||||
10 | (j) The Department may promulgate rules to implement Public | ||||||
11 | Act 95-1002 only to the extent necessary to apply the existing | ||||||
12 | rules for the Special County Retailers' Occupation Tax for | ||||||
13 | Public Safety to this new purpose for public facilities.
| ||||||
14 | (Source: P.A. 98-584, eff. 8-27-13; 99-4, eff. 5-31-15; 99-217, | ||||||
15 | eff. 7-31-15; 99-642, eff. 7-28-16.) | ||||||
16 | (55 ILCS 5/5-1006.7) | ||||||
17 | Sec. 5-1006.7. School facility occupation taxes. | ||||||
18 | (a) In any county, a tax shall be imposed upon all persons | ||||||
19 | engaged in the business of selling tangible personal property, | ||||||
20 | other than personal property titled or registered with an | ||||||
21 | agency of this State's government, at retail in the county on | ||||||
22 | the gross receipts from the sales made in the course of | ||||||
23 | business to provide revenue to be used exclusively for school | ||||||
24 | facility purposes (except as otherwise provided in this | ||||||
25 | Section) if a proposition for the tax has been submitted to the |
| |||||||
| |||||||
1 | electors of that county and approved by a majority of those | ||||||
2 | voting on the question as provided in subsection (c). The tax | ||||||
3 | under this Section shall be imposed only in one-quarter percent | ||||||
4 | increments and may not exceed 1%. | ||||||
5 | This additional tax may not be imposed on the sale of food | ||||||
6 | for human consumption that is to be consumed off the premises | ||||||
7 | where it is sold (other than alcoholic beverages, soft drinks, | ||||||
8 | and food that has been prepared for immediate consumption) and | ||||||
9 | prescription and non-prescription medicines, drugs, medical | ||||||
10 | appliances and insulin, urine testing materials, syringes and | ||||||
11 | needles used by diabetics. Beginning December 1, 2017, this tax | ||||||
12 | is not imposed on sales of aviation fuel unless the tax revenue | ||||||
13 | is expended for airport-related purposes. If the County does | ||||||
14 | not have an airport-related purpose to which it dedicates | ||||||
15 | aviation fuel tax revenue, then aviation fuel is excluded from | ||||||
16 | the tax. The County must comply with the certification | ||||||
17 | requirements for airport-related purposes under Section | ||||||
18 | 5-1184. For purposes of this Act, "airport-related purposes" | ||||||
19 | has the meaning ascribed in Section 6z-20.2 of the State | ||||||
20 | Finance Act. This exclusion for aviation fuel only applies for | ||||||
21 | so long as the revenue use requirements of 49 U.S.C. §47107(b) | ||||||
22 | and 49 U.S.C. §47133 are binding on the County.
The Department | ||||||
23 | of Revenue has full power to administer and enforce this | ||||||
24 | subsection, to collect all taxes and penalties due under this | ||||||
25 | subsection, to dispose of taxes and penalties so collected in | ||||||
26 | the manner provided in this subsection, and to determine all |
| |||||||
| |||||||
1 | rights to credit memoranda arising on account of the erroneous | ||||||
2 | payment of a tax or penalty under this subsection. The | ||||||
3 | Department shall deposit all taxes and penalties collected | ||||||
4 | under this subsection into a special fund created for that | ||||||
5 | purpose. | ||||||
6 | In the administration of and compliance with this | ||||||
7 | subsection, the Department and persons who are subject to this | ||||||
8 | subsection (i) have the same rights, remedies, privileges, | ||||||
9 | immunities, powers, and duties, (ii) are subject to the same | ||||||
10 | conditions, restrictions, limitations, penalties, and | ||||||
11 | definitions of terms, and (iii) shall employ the same modes of | ||||||
12 | procedure as are set forth in Sections 1 through 1o, 2 through | ||||||
13 | 2-70 (in respect to all provisions contained in those Sections | ||||||
14 | other than the State rate of tax), 2a through 2h, 3 (except as | ||||||
15 | to the disposition of taxes and penalties collected , and except | ||||||
16 | that the retailer's discount is not allowed for taxes paid on | ||||||
17 | aviation fuel that are deposited into the Local Government | ||||||
18 | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | ||||||
19 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 | ||||||
20 | of the Retailers' Occupation Tax Act and all provisions of the | ||||||
21 | Uniform Penalty and Interest Act as if those provisions were | ||||||
22 | set forth in this subsection. | ||||||
23 | The certificate of registration that is issued by the | ||||||
24 | Department to a retailer under the Retailers' Occupation Tax | ||||||
25 | Act permits the retailer to engage in a business that is | ||||||
26 | taxable without registering separately with the Department |
| |||||||
| |||||||
1 | under an ordinance or resolution under this subsection. | ||||||
2 | Persons subject to any tax imposed under the authority | ||||||
3 | granted in this subsection may reimburse themselves for their | ||||||
4 | seller's tax liability by separately stating that tax as an | ||||||
5 | additional charge, which may be stated in combination, in a | ||||||
6 | single amount, with State tax that sellers are required to | ||||||
7 | collect under the Use Tax Act, pursuant to any bracketed | ||||||
8 | schedules set forth by the Department. | ||||||
9 | (b) If a tax has been imposed under subsection (a), then a | ||||||
10 | service occupation tax must also be imposed at the same rate | ||||||
11 | upon all persons engaged, in the county, in the business of | ||||||
12 | making sales of service, who, as an incident to making those | ||||||
13 | sales of service, transfer tangible personal property within | ||||||
14 | the county as an incident to a sale of service. | ||||||
15 | This tax may not be imposed on sales of food for human | ||||||
16 | consumption that is to be consumed off the premises where it is | ||||||
17 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
18 | prepared for immediate consumption) and prescription and | ||||||
19 | non-prescription medicines, drugs, medical appliances and | ||||||
20 | insulin, urine testing materials, syringes, and needles used by | ||||||
21 | diabetics. Beginning December 1, 2017, this tax is not imposed | ||||||
22 | on sales of aviation fuel unless the tax revenue is expended | ||||||
23 | for airport-related purposes. If the County does not have an | ||||||
24 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
25 | revenue, then aviation fuel is excluded from the tax. The | ||||||
26 | County must comply with the certification requirements for |
| |||||||
| |||||||
1 | airport-related purposes under Section 5-1184. For purposes of | ||||||
2 | this Act, "airport-related purposes" has the meaning ascribed | ||||||
3 | in Section 6z-20.2 of the State Finance Act. This exclusion for | ||||||
4 | aviation fuel only applies for so long as the revenue use | ||||||
5 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
6 | binding on the County. | ||||||
7 | The tax imposed under this subsection and all civil | ||||||
8 | penalties that may be assessed as an incident thereof shall be | ||||||
9 | collected and enforced by the Department and deposited into a | ||||||
10 | special fund created for that purpose. The Department has full | ||||||
11 | power to administer and enforce this subsection, to collect all | ||||||
12 | taxes and penalties due under this subsection, to dispose of | ||||||
13 | taxes and penalties so collected in the manner provided in this | ||||||
14 | subsection, and to determine all rights to credit memoranda | ||||||
15 | arising on account of the erroneous payment of a tax or penalty | ||||||
16 | under this subsection. | ||||||
17 | In the administration of and compliance with this | ||||||
18 | subsection, the Department and persons who are subject to this | ||||||
19 | subsection shall (i) have the same rights, remedies, | ||||||
20 | privileges, immunities, powers and duties, (ii) be subject to | ||||||
21 | the same conditions, restrictions, limitations, penalties and | ||||||
22 | definition of terms, and (iii) employ the same modes of | ||||||
23 | procedure as are set forth in Sections 2 (except that that | ||||||
24 | reference to State in the definition of supplier maintaining a | ||||||
25 | place of business in this State means the county), 2a through | ||||||
26 | 2d, 3 through 3-50 (in respect to all provisions contained in |
| |||||||
| |||||||
1 | those Sections other than the State rate of tax), 4 (except | ||||||
2 | that the reference to the State shall be to the county), 5, 7, | ||||||
3 | 8 (except that the jurisdiction to which the tax is a debt to | ||||||
4 | the extent indicated in that Section 8 is the county), 9 | ||||||
5 | (except as to the disposition of taxes and penalties collected , | ||||||
6 | and except that the retailer's discount is not allowed for | ||||||
7 | taxes paid on aviation fuel that are deposited into the Local | ||||||
8 | Government Aviation Trust Fund ), 10, 11, 12 (except the | ||||||
9 | reference therein to Section 2b of the Retailers' Occupation | ||||||
10 | Tax Act), 13 (except that any reference to the State means the | ||||||
11 | county), Section 15, 16, 17, 18, 19, and 20 of the Service | ||||||
12 | Occupation Tax Act and all provisions of the Uniform Penalty | ||||||
13 | and Interest Act, as fully as if those provisions were set | ||||||
14 | forth herein. | ||||||
15 | Persons subject to any tax imposed under the authority | ||||||
16 | granted in this subsection may reimburse themselves for their | ||||||
17 | serviceman's tax liability by separately stating the tax as an | ||||||
18 | additional charge, which may be stated in combination, in a | ||||||
19 | single amount, with State tax that servicemen are authorized to | ||||||
20 | collect under the Service Use Tax Act, pursuant to any | ||||||
21 | bracketed schedules set forth by the Department. | ||||||
22 | (c) The tax under this Section may not be imposed until the | ||||||
23 | question of imposing the tax has been submitted to the electors | ||||||
24 | of the county at a regular election and approved by a majority | ||||||
25 | of the electors voting on the question. For all regular | ||||||
26 | elections held prior to August 23, 2011 (the effective date of |
| |||||||
| |||||||
1 | Public Act 97-542), upon a resolution by the county board or a | ||||||
2 | resolution by school district boards that represent at least | ||||||
3 | 51% of the student enrollment within the county, the county | ||||||
4 | board must certify the question to the proper election | ||||||
5 | authority in accordance with the Election Code. | ||||||
6 | For all regular elections held prior to August 23, 2011 | ||||||
7 | (the effective date of Public Act 97-542), the election | ||||||
8 | authority must submit the question in substantially the | ||||||
9 | following form: | ||||||
10 | Shall (name of county) be authorized to impose a | ||||||
11 | retailers' occupation tax and a service occupation tax | ||||||
12 | (commonly referred to as a "sales tax") at a rate of | ||||||
13 | (insert rate) to be used exclusively for school facility | ||||||
14 | purposes? | ||||||
15 | The election authority must record the votes as "Yes" or "No". | ||||||
16 | If a majority of the electors voting on the question vote | ||||||
17 | in the affirmative, then the county may, thereafter, impose the | ||||||
18 | tax. | ||||||
19 | For all regular elections held on or after August 23, 2011 | ||||||
20 | (the effective date of Public Act 97-542), the regional | ||||||
21 | superintendent of schools for the county must, upon receipt of | ||||||
22 | a resolution or resolutions of school district boards that | ||||||
23 | represent more than 50% of the student enrollment within the | ||||||
24 | county, certify the question to the proper election authority | ||||||
25 | for submission to the electors of the county at the next | ||||||
26 | regular election at which the question lawfully may be |
| |||||||
| |||||||
1 | submitted to the electors, all in accordance with the Election | ||||||
2 | Code. | ||||||
3 | For all regular elections held on or after August 23, 2011 | ||||||
4 | (the effective date of Public Act 97-542), the election | ||||||
5 | authority must submit the question in substantially the | ||||||
6 | following form: | ||||||
7 | Shall a retailers' occupation tax and a service | ||||||
8 | occupation tax (commonly referred to as a "sales tax") be | ||||||
9 | imposed in (name of county) at a rate of (insert rate) to | ||||||
10 | be used exclusively for school facility purposes? | ||||||
11 | The election authority must record the votes as "Yes" or "No". | ||||||
12 | If a majority of the electors voting on the question vote | ||||||
13 | in the affirmative, then the tax shall be imposed at the rate | ||||||
14 | set forth in the question. | ||||||
15 | For the purposes of this subsection (c), "enrollment" means | ||||||
16 | the head count of the students residing in the county on the | ||||||
17 | last school day of September of each year, which must be | ||||||
18 | reported on the Illinois State Board of Education Public School | ||||||
19 | Fall Enrollment/Housing Report.
| ||||||
20 | (d) Except as otherwise provided, the The Department shall | ||||||
21 | immediately pay over to the State Treasurer, ex officio, as | ||||||
22 | trustee, all taxes and penalties collected under this Section | ||||||
23 | to be deposited into the School Facility Occupation Tax Fund, | ||||||
24 | which shall be an unappropriated trust fund held outside the | ||||||
25 | State treasury. Taxes and penalties collected on aviation fuel | ||||||
26 | sold on or after December 1, 2017, shall be immediately paid |
| |||||||
| |||||||
1 | over by the Department to the State Treasurer, ex officio, as | ||||||
2 | trustee, for deposit into the Local Government Aviation Trust | ||||||
3 | Fund. The Department shall only pay moneys into the Local | ||||||
4 | Government Aviation Trust Fund under this Act for so long as | ||||||
5 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
6 | U.S.C. §47133 are binding on the County. | ||||||
7 | On or before the 25th day of each calendar month, the | ||||||
8 | Department shall prepare and certify to the Comptroller the | ||||||
9 | disbursement of stated sums of money to the regional | ||||||
10 | superintendents of schools in counties from which retailers or | ||||||
11 | servicemen have paid taxes or penalties to the Department | ||||||
12 | during the second preceding calendar month. The amount to be | ||||||
13 | paid to each regional superintendent of schools and disbursed | ||||||
14 | to him or her in accordance with Section 3-14.31 of the School | ||||||
15 | Code, is equal to the amount (not including credit memoranda | ||||||
16 | and not including taxes and penalties collected on aviation | ||||||
17 | fuel sold on or after December 1, 2017 ) collected from the | ||||||
18 | county under this Section during the second preceding calendar | ||||||
19 | month by the Department, (i) less 2% of that amount (except the | ||||||
20 | amount collected on aviation fuel sold on or after December 1, | ||||||
21 | 2017) , which shall be deposited into the Tax Compliance and | ||||||
22 | Administration Fund and shall be used by the Department, | ||||||
23 | subject to appropriation, to cover the costs of the Department | ||||||
24 | in administering and enforcing the provisions of this Section, | ||||||
25 | on behalf of the county, (ii) plus an amount that the | ||||||
26 | Department determines is necessary to offset any amounts that |
| |||||||
| |||||||
1 | were erroneously paid to a different taxing body; (iii) less an | ||||||
2 | amount equal to the amount of refunds made during the second | ||||||
3 | preceding calendar month by the Department on behalf of the | ||||||
4 | county; and (iv) less any amount that the Department determines | ||||||
5 | is necessary to offset any amounts that were payable to a | ||||||
6 | different taxing body but were erroneously paid to the county. | ||||||
7 | When certifying the amount of a monthly disbursement to a | ||||||
8 | regional superintendent of schools under this Section, the | ||||||
9 | Department shall increase or decrease the amounts by an amount | ||||||
10 | necessary to offset any miscalculation of previous | ||||||
11 | disbursements within the previous 6 months from the time a | ||||||
12 | miscalculation is discovered. | ||||||
13 | Within 10 days after receipt by the Comptroller from the | ||||||
14 | Department of the disbursement certification to the regional | ||||||
15 | superintendents of the schools provided for in this Section, | ||||||
16 | the Comptroller shall cause the orders to be drawn for the | ||||||
17 | respective amounts in accordance with directions contained in | ||||||
18 | the certification. | ||||||
19 | If the Department determines that a refund should be made | ||||||
20 | under this Section to a claimant instead of issuing a credit | ||||||
21 | memorandum, then the Department shall notify the Comptroller, | ||||||
22 | who shall cause the order to be drawn for the amount specified | ||||||
23 | and to the person named in the notification from the | ||||||
24 | Department. The refund shall be paid by the Treasurer out of | ||||||
25 | the School Facility Occupation Tax Fund.
| ||||||
26 | (e) For the purposes of determining the local governmental |
| |||||||
| |||||||
1 | unit whose tax is applicable, a retail sale by a producer of | ||||||
2 | coal or another mineral mined in Illinois is a sale at retail | ||||||
3 | at the place where the coal or other mineral mined in Illinois | ||||||
4 | is extracted from the earth. This subsection does not apply to | ||||||
5 | coal or another mineral when it is delivered or shipped by the | ||||||
6 | seller to the purchaser at a point outside Illinois so that the | ||||||
7 | sale is exempt under the United States Constitution as a sale | ||||||
8 | in interstate or foreign commerce. | ||||||
9 | (f) Nothing in this Section may be construed to authorize a | ||||||
10 | tax to be imposed upon the privilege of engaging in any | ||||||
11 | business that under the Constitution of the United States may | ||||||
12 | not be made the subject of taxation by this State. | ||||||
13 | (g) If a county board imposes a tax under this Section | ||||||
14 | pursuant to a referendum held before August 23, 2011 (the | ||||||
15 | effective date of Public Act 97-542) at a rate below the rate | ||||||
16 | set forth in the question approved by a majority of electors of | ||||||
17 | that county voting on the question as provided in subsection | ||||||
18 | (c), then the county board may, by ordinance, increase the rate | ||||||
19 | of the tax up to the rate set forth in the question approved by | ||||||
20 | a majority of electors of that county voting on the question as | ||||||
21 | provided in subsection (c). If a county board imposes a tax | ||||||
22 | under this Section pursuant to a referendum held before August | ||||||
23 | 23, 2011 (the effective date of Public Act 97-542), then the | ||||||
24 | board may, by ordinance, discontinue or reduce the rate of the | ||||||
25 | tax. If a tax is imposed under this Section pursuant to a | ||||||
26 | referendum held on or after August 23, 2011 (the effective date |
| |||||||
| |||||||
1 | of Public Act 97-542), then the county board may reduce or | ||||||
2 | discontinue the tax, but only in accordance with subsection | ||||||
3 | (h-5) of this Section. If, however, a school board issues bonds | ||||||
4 | that are secured by the proceeds of the tax under this Section, | ||||||
5 | then the county board may not reduce the tax rate or | ||||||
6 | discontinue the tax if that rate reduction or discontinuance | ||||||
7 | would adversely affect the school board's ability to pay the | ||||||
8 | principal and interest on those bonds as they become due or | ||||||
9 | necessitate the extension of additional property taxes to pay | ||||||
10 | the principal and interest on those bonds. If the county board | ||||||
11 | reduces the tax rate or discontinues the tax, then a referendum | ||||||
12 | must be held in accordance with subsection (c) of this Section | ||||||
13 | in order to increase the rate of the tax or to reimpose the | ||||||
14 | discontinued tax. | ||||||
15 | Until January 1, 2014, the results of any election that | ||||||
16 | imposes, reduces, or discontinues a tax under this Section must | ||||||
17 | be certified by the election authority, and any ordinance that | ||||||
18 | increases or lowers the rate or discontinues the tax must be | ||||||
19 | certified by the county clerk and, in each case, filed with the | ||||||
20 | Illinois Department of Revenue either (i) on or before the | ||||||
21 | first day of April, whereupon the Department shall proceed to | ||||||
22 | administer and enforce the tax or change in the rate as of the | ||||||
23 | first day of July next following the filing; or (ii) on or | ||||||
24 | before the first day of October, whereupon the Department shall | ||||||
25 | proceed to administer and enforce the tax or change in the rate | ||||||
26 | as of the first day of January next following the filing. |
| |||||||
| |||||||
1 | Beginning January 1, 2014, the results of any election that | ||||||
2 | imposes, reduces, or discontinues a tax under this Section must | ||||||
3 | be certified by the election authority, and any ordinance that | ||||||
4 | increases or lowers the rate or discontinues the tax must be | ||||||
5 | certified by the county clerk and, in each case, filed with the | ||||||
6 | Illinois Department of Revenue either (i) on or before the | ||||||
7 | first day of May, whereupon the Department shall proceed to | ||||||
8 | administer and enforce the tax or change in the rate as of the | ||||||
9 | first day of July next following the filing; or (ii) on or | ||||||
10 | before the first day of October, whereupon the Department shall | ||||||
11 | proceed to administer and enforce the tax or change in the rate | ||||||
12 | as of the first day of January next following the filing. | ||||||
13 | (h) For purposes of this Section, "school facility | ||||||
14 | purposes" means (i) the acquisition, development, | ||||||
15 | construction, reconstruction, rehabilitation, improvement, | ||||||
16 | financing, architectural planning, and installation of capital | ||||||
17 | facilities consisting of buildings, structures, and durable | ||||||
18 | equipment and for the acquisition and improvement of real | ||||||
19 | property and interest in real property required, or expected to | ||||||
20 | be required, in connection with the capital facilities and (ii) | ||||||
21 | the payment of bonds or other obligations heretofore or | ||||||
22 | hereafter issued, including bonds or other obligations | ||||||
23 | heretofore or hereafter issued to refund or to continue to | ||||||
24 | refund bonds or other obligations issued, for school facility | ||||||
25 | purposes, provided that the taxes levied to pay those bonds are | ||||||
26 | abated by the amount of the taxes imposed under this Section |
| |||||||
| |||||||
1 | that are used to pay those bonds. "School-facility purposes" | ||||||
2 | also includes fire prevention, safety, energy conservation, | ||||||
3 | accessibility, school security, and specified repair purposes | ||||||
4 | set forth under Section 17-2.11 of the School Code. | ||||||
5 | (h-5) A county board in a county where a tax has been | ||||||
6 | imposed under this Section pursuant to a referendum held on or | ||||||
7 | after August 23, 2011 (the effective date of Public Act 97-542) | ||||||
8 | may, by ordinance or resolution, submit to the voters of the | ||||||
9 | county the question of reducing or discontinuing the tax. In | ||||||
10 | the ordinance or resolution, the county board shall certify the | ||||||
11 | question to the proper election authority in accordance with | ||||||
12 | the Election Code. The election authority must submit the | ||||||
13 | question in substantially the following form: | ||||||
14 | Shall the school facility retailers' occupation tax | ||||||
15 | and service occupation tax (commonly referred to as the | ||||||
16 | "school facility sales tax") currently imposed in (name of | ||||||
17 | county) at a rate of (insert rate) be (reduced to (insert | ||||||
18 | rate))(discontinued)? | ||||||
19 | If a majority of the electors voting on the question vote in | ||||||
20 | the affirmative, then, subject to the provisions of subsection | ||||||
21 | (g) of this Section, the tax shall be reduced or discontinued | ||||||
22 | as set forth in the question. | ||||||
23 | (i) This Section does not apply to Cook County. | ||||||
24 | (j) This Section may be cited as the County School Facility | ||||||
25 | Occupation Tax Law.
| ||||||
26 | (Source: P.A. 98-584, eff. 8-27-13; 99-143, eff. 7-27-15; |
| |||||||
| |||||||
1 | 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
| ||||||
2 | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
| ||||||
3 | Sec. 5-1007. Home Rule County Service Occupation Tax Law. | ||||||
4 | The corporate
authorities of a home rule county may impose a | ||||||
5 | tax upon all persons
engaged, in such county, in the business | ||||||
6 | of making sales of service at the
same rate of tax imposed | ||||||
7 | pursuant to Section 5-1006 of the selling price of
all tangible | ||||||
8 | personal property transferred by such servicemen either in the
| ||||||
9 | form of tangible personal property or in the form of real | ||||||
10 | estate as an
incident to a sale of service. If imposed, such | ||||||
11 | tax shall only be imposed
in 1/4% increments. On and after | ||||||
12 | September 1, 1991, this additional tax may
not be imposed on | ||||||
13 | the sales of food for human consumption which is to be
consumed | ||||||
14 | off the premises where it is sold (other than alcoholic | ||||||
15 | beverages,
soft drinks and food which has been prepared for | ||||||
16 | immediate consumption) and
prescription and nonprescription | ||||||
17 | medicines, drugs, medical appliances and
insulin, urine | ||||||
18 | testing materials, syringes and needles used by diabetics.
| ||||||
19 | Beginning December 1, 2017, this tax is not imposed on sales of | ||||||
20 | aviation fuel unless the tax revenue is expended for | ||||||
21 | airport-related purposes. If the County does not have an | ||||||
22 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
23 | revenue, then aviation fuel is excluded from the tax. The | ||||||
24 | County must comply with the certification requirements for | ||||||
25 | airport-related purposes under Section 5-1184. For purposes of |
| |||||||
| |||||||
1 | this Act, "airport-related purposes" has the meaning ascribed | ||||||
2 | in Section 6z-20.2 of the State Finance Act. This exclusion for | ||||||
3 | aviation fuel only applies for so long as the revenue use | ||||||
4 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
5 | binding on the County. The changes made to this Section by this | ||||||
6 | amendatory Act of the 100th General Assembly are a denial and | ||||||
7 | limitation of home rule powers and functions under subsection | ||||||
8 | (g) of Section 6 of Article VII of the Illinois Constitution. | ||||||
9 | The tax imposed by a home rule county pursuant to this Section | ||||||
10 | and all
civil penalties that may be assessed as an incident | ||||||
11 | thereof shall be
collected and enforced by the State Department | ||||||
12 | of Revenue. The certificate
of registration which is issued by | ||||||
13 | the Department to a retailer under the
Retailers' Occupation | ||||||
14 | Tax Act or under the Service Occupation Tax Act shall
permit | ||||||
15 | such registrant to engage in a business which is taxable under | ||||||
16 | any
ordinance or resolution enacted pursuant to this Section | ||||||
17 | without
registering separately with the Department under such | ||||||
18 | ordinance or
resolution or under this Section. The Department | ||||||
19 | shall have full power
to administer and enforce this Section; | ||||||
20 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
21 | taxes and penalties so collected
in the manner hereinafter | ||||||
22 | provided; and to determine all rights to
credit memoranda | ||||||
23 | arising on account of the erroneous payment of tax or
penalty | ||||||
24 | hereunder. In the administration of, and compliance with, this
| ||||||
25 | Section the Department and persons who are subject to this | ||||||
26 | Section
shall have the same rights, remedies, privileges, |
| |||||||
| |||||||
1 | immunities, powers and
duties, and be subject to the same | ||||||
2 | conditions, restrictions,
limitations, penalties and | ||||||
3 | definitions of terms, and employ the same
modes of procedure, | ||||||
4 | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in | ||||||
5 | respect to all provisions therein other than the State rate of
| ||||||
6 | tax), 4 (except that the reference to the State shall be to the | ||||||
7 | taxing
county), 5, 7, 8 (except that the jurisdiction to which | ||||||
8 | the tax shall be a
debt to the extent indicated in that Section | ||||||
9 | 8 shall be the taxing county),
9 (except as to the disposition | ||||||
10 | of taxes and penalties collected, and
except that the returned | ||||||
11 | merchandise credit for this county tax may not be
taken against | ||||||
12 | any State tax , and except that the retailer's discount is not | ||||||
13 | allowed for taxes paid on aviation fuel that are deposited into | ||||||
14 | the Local Government Aviation Trust Fund ), 10, 11, 12 (except | ||||||
15 | the reference therein to
Section 2b of the Retailers' | ||||||
16 | Occupation Tax Act), 13 (except that any
reference to the State | ||||||
17 | shall mean the taxing county), the first paragraph
of Section | ||||||
18 | 15, 16, 17, 18, 19 and 20 of the Service Occupation Tax
Act and | ||||||
19 | Section 3-7 of the Uniform Penalty and Interest Act, as fully | ||||||
20 | as if
those provisions were set forth herein.
| ||||||
21 | No tax may be imposed by a home rule county pursuant to | ||||||
22 | this Section
unless such county also imposes a tax at the same | ||||||
23 | rate pursuant to Section
5-1006.
| ||||||
24 | Persons subject to any tax imposed pursuant to the | ||||||
25 | authority granted
in this Section may reimburse themselves for | ||||||
26 | their serviceman's tax
liability hereunder by separately |
| |||||||
| |||||||
1 | stating such tax as an additional
charge, which charge may be | ||||||
2 | stated in combination, in a single amount,
with State tax which | ||||||
3 | servicemen are authorized to collect under the
Service Use Tax | ||||||
4 | Act, pursuant to such bracket schedules as the
Department may | ||||||
5 | prescribe.
| ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under
this Section to a claimant instead of issuing credit | ||||||
8 | memorandum, the
Department shall notify the State Comptroller, | ||||||
9 | who shall cause the
order to be drawn for the amount specified, | ||||||
10 | and to the person named,
in such notification from the | ||||||
11 | Department. Such refund shall be paid by
the State Treasurer | ||||||
12 | out of the home rule county retailers' occupation tax fund.
| ||||||
13 | Except as otherwise provided in this paragraph, the The | ||||||
14 | Department shall forthwith pay over to the State Treasurer,
| ||||||
15 | ex-officio, as trustee, all taxes and penalties collected | ||||||
16 | hereunder for deposit into the Home Rule County Retailers' | ||||||
17 | Occupation Tax Fund. Taxes and penalties collected on aviation | ||||||
18 | fuel sold on or after December 1, 2017, shall be immediately | ||||||
19 | paid over by the Department to the State Treasurer, ex officio, | ||||||
20 | as trustee, for deposit into the Local Government Aviation | ||||||
21 | Trust Fund. The Department shall only pay moneys into the Local | ||||||
22 | Government Aviation Trust Fund under this Act for so long as | ||||||
23 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
24 | U.S.C. §47133 are binding on the County. . | ||||||
25 | As soon as possible after the first day of each month, | ||||||
26 | beginning January 1, 2011, upon certification of the Department |
| |||||||
| |||||||
1 | of Revenue, the Comptroller shall order transferred, and the | ||||||
2 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
3 | local sales tax increment, as defined in the Innovation | ||||||
4 | Development and Economy Act, collected under this Section | ||||||
5 | during the second preceding calendar month for sales within a | ||||||
6 | STAR bond district. | ||||||
7 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
8 | on
or before the 25th day of each calendar month, the | ||||||
9 | Department shall
prepare and certify to the Comptroller the | ||||||
10 | disbursement of stated sums
of money to named counties, the | ||||||
11 | counties to be those from
which suppliers and servicemen have | ||||||
12 | paid taxes or penalties hereunder to
the Department during the | ||||||
13 | second preceding calendar month. The amount
to be paid to each | ||||||
14 | county shall be the amount (not including credit
memoranda and | ||||||
15 | not including taxes and penalties collected on aviation fuel | ||||||
16 | sold on or after December 1, 2017 ) collected hereunder during | ||||||
17 | the second preceding calendar
month by the Department, and not | ||||||
18 | including an amount equal to the amount
of refunds made during | ||||||
19 | the second preceding calendar month by the
Department on behalf | ||||||
20 | of such county, and not including any amounts that are | ||||||
21 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
22 | after receipt, by the
Comptroller, of the disbursement | ||||||
23 | certification to the counties provided for
in this Section to | ||||||
24 | be given to the Comptroller by the Department, the
Comptroller | ||||||
25 | shall cause the orders to be drawn for the respective amounts
| ||||||
26 | in accordance with the directions contained in such |
| |||||||
| |||||||
1 | certification.
| ||||||
2 | In addition to the disbursement required by the preceding | ||||||
3 | paragraph, an
allocation shall be made in each year to each | ||||||
4 | county which received more
than $500,000 in disbursements under | ||||||
5 | the preceding paragraph in the
preceding calendar year. The | ||||||
6 | allocation shall be in an amount equal to the
average monthly | ||||||
7 | distribution made to each such county under the preceding
| ||||||
8 | paragraph during the preceding calendar year (excluding the 2 | ||||||
9 | months of
highest receipts). The distribution made in March of | ||||||
10 | each year
subsequent to the year in which an allocation was | ||||||
11 | made pursuant to this
paragraph and the preceding paragraph | ||||||
12 | shall be reduced by the
amount allocated and disbursed under | ||||||
13 | this paragraph in the preceding
calendar year. The Department | ||||||
14 | shall prepare and certify to the Comptroller
for disbursement | ||||||
15 | the allocations made in accordance with this paragraph.
| ||||||
16 | Nothing in this Section shall be construed to authorize a
| ||||||
17 | county to impose a tax upon the privilege of engaging in any
| ||||||
18 | business which under the Constitution of the United States may | ||||||
19 | not be
made the subject of taxation by this State.
| ||||||
20 | An ordinance or resolution imposing or discontinuing a tax | ||||||
21 | hereunder or
effecting a change in the rate thereof shall be | ||||||
22 | adopted and a certified
copy thereof filed with the Department | ||||||
23 | on or before the first day of June,
whereupon the Department | ||||||
24 | shall proceed to administer and enforce this
Section as of the | ||||||
25 | first day of September next following such adoption and
filing. | ||||||
26 | Beginning January 1, 1992, an ordinance or resolution imposing
|
| |||||||
| |||||||
1 | or discontinuing the tax hereunder or effecting a change in the | ||||||
2 | rate
thereof shall be adopted and a certified copy thereof | ||||||
3 | filed with the
Department on or before the first day of July, | ||||||
4 | whereupon the Department
shall proceed to administer and | ||||||
5 | enforce this Section as of the first day of
October next | ||||||
6 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
7 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
8 | hereunder or effecting a change in the rate thereof
shall be | ||||||
9 | adopted and a certified copy thereof filed with the Department | ||||||
10 | on
or before the first day of October, whereupon the Department | ||||||
11 | shall proceed
to administer and enforce this Section as of the | ||||||
12 | first day of January next
following such adoption and filing.
| ||||||
13 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
14 | discontinuing the tax hereunder or effecting a change in the | ||||||
15 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
16 | thereof filed with the Department on
or
before the first day of | ||||||
17 | April, whereupon the Department shall proceed to
administer and | ||||||
18 | enforce this Section as of the first day of July next following
| ||||||
19 | the adoption and filing; or (ii) be adopted and a certified | ||||||
20 | copy thereof filed
with the Department on or before the first | ||||||
21 | day of October, whereupon the
Department shall proceed to | ||||||
22 | administer and enforce this Section as of the first
day of | ||||||
23 | January next following the adoption and filing.
| ||||||
24 | This Section shall be known and may be cited as the Home | ||||||
25 | Rule County
Service Occupation Tax Law.
| ||||||
26 | (Source: P.A. 96-939, eff. 6-24-10.)
|
| |||||||
| |||||||
1 | (55 ILCS 5/5-1008.5)
| ||||||
2 | Sec. 5-1008.5. Use and occupation taxes.
| ||||||
3 | (a) The Rock Island County Board may adopt a resolution | ||||||
4 | that authorizes a
referendum on
the
question of whether the | ||||||
5 | county shall be authorized to impose a retailers'
occupation | ||||||
6 | tax, a service occupation tax, and a use tax
at a rate of 1/4 of | ||||||
7 | 1% on behalf of the economic
development
activities of Rock | ||||||
8 | Island County and communities located within the county. The
| ||||||
9 | county board shall certify the question
to the proper election | ||||||
10 | authorities who shall submit the question to the voters
of the | ||||||
11 | county at the next regularly scheduled election in accordance
| ||||||
12 | with the general election law. The question shall
be in | ||||||
13 | substantially the following form:
| ||||||
14 | Shall Rock Island County be authorized to impose a | ||||||
15 | retailers'
occupation tax, a service occupation tax, and a | ||||||
16 | use tax at the rate of 1/4 of
1%
for the sole purpose of | ||||||
17 | economic development activities, including creation and
| ||||||
18 | retention of job
opportunities, support of affordable | ||||||
19 | housing opportunities, and enhancement of
quality of life | ||||||
20 | improvements?
| ||||||
21 | Votes shall be recorded as "yes" or "no". If a majority of | ||||||
22 | all votes cast on
the proposition are in favor of the | ||||||
23 | proposition, the county is authorized to
impose the tax.
| ||||||
24 | (b) The county shall impose the retailers'
occupation tax | ||||||
25 | upon all persons engaged in the business of selling tangible
|
| |||||||
| |||||||
1 | personal property at retail in the county, at the
rate approved | ||||||
2 | by referendum, on the
gross receipts from the sales made in the | ||||||
3 | course of those businesses within
the county. This additional | ||||||
4 | tax may not be imposed on the sale of food for
human | ||||||
5 | consumption that is to be consumed off the premises where it is | ||||||
6 | sold
(other than alcoholic beverages, soft drinks, and food | ||||||
7 | that has been prepared
for immediate consumption) and | ||||||
8 | prescription and non-prescription medicines,
drugs, medical | ||||||
9 | appliances and insulin, urine testing materials, syringes, and
| ||||||
10 | needles used by diabetics. Beginning December 1, 2017, this tax | ||||||
11 | is not imposed on sales of aviation fuel unless the tax revenue | ||||||
12 | is expended for airport-related purposes. If the County does | ||||||
13 | not have an airport-related purpose to which it dedicates | ||||||
14 | aviation fuel tax revenue, then aviation fuel is excluded from | ||||||
15 | the tax. The County must comply with the certification | ||||||
16 | requirements for airport-related purposes under Section | ||||||
17 | 5-1184. For purposes of this Act, "airport-related purposes" | ||||||
18 | has the meaning ascribed in Section 6z-20.2 of the State | ||||||
19 | Finance Act. This exclusion for aviation fuel only applies for | ||||||
20 | so long as the revenue use requirements of 49 U.S.C. §47107(b) | ||||||
21 | and 49 U.S.C. §47133 are binding on the County. The tax imposed | ||||||
22 | under this Section and all civil
penalties that may be assessed | ||||||
23 | as an incident of the tax shall be collected
and enforced by | ||||||
24 | the Department of Revenue. The Department has
full power to | ||||||
25 | administer and enforce this Section; to collect all taxes
and | ||||||
26 | penalties so collected in the manner provided in this Section; |
| |||||||
| |||||||
1 | and to
determine
all rights to credit memoranda arising on | ||||||
2 | account of the erroneous payment
of tax or penalty under this | ||||||
3 | Section. In the administration of, and compliance
with,
this | ||||||
4 | Section, the Department and persons who are subject to this | ||||||
5 | Section
shall (i) have the same rights, remedies, privileges, | ||||||
6 | immunities, powers and
duties, (ii) be subject to the same | ||||||
7 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
8 | exemptions, and definitions of terms, and (iii) employ
the same | ||||||
9 | modes of procedure as are prescribed in Sections 1,
1a, 1a-1, | ||||||
10 | 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in | ||||||
11 | respect
to all provisions
other than the State rate of tax), | ||||||
12 | 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the
disposition | ||||||
13 | of taxes and penalties collected and provisions related to
| ||||||
14 | quarter monthly payments , and except that the retailer's | ||||||
15 | discount is not allowed for taxes paid on aviation fuel that | ||||||
16 | are deposited into the Local Government Aviation Trust Fund ), | ||||||
17 | 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, | ||||||
18 | 7, 8, 9, 10, 11, 11a, 12, and 13 of
the Retailers' Occupation | ||||||
19 | Tax Act and Section 3-7 of the Uniform Penalty
and Interest | ||||||
20 | Act, as fully as if those provisions were set forth in this
| ||||||
21 | subsection.
| ||||||
22 | Persons subject to any tax imposed under this subsection | ||||||
23 | may reimburse
themselves for their seller's tax liability by | ||||||
24 | separately stating
the tax as an additional charge, which | ||||||
25 | charge may be stated in combination,
in a single amount, with | ||||||
26 | State taxes that sellers are required to collect,
in accordance |
| |||||||
| |||||||
1 | with bracket schedules prescribed by the
Department.
| ||||||
2 | Whenever the Department determines that a refund should be | ||||||
3 | made under this
subsection to a claimant instead of issuing a | ||||||
4 | credit memorandum, the Department
shall notify the State | ||||||
5 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
6 | amount specified, and to the person named, in the notification
| ||||||
7 | from the Department. The refund shall be paid by the State | ||||||
8 | Treasurer out
of the tax fund referenced under
paragraph (g) of | ||||||
9 | this Section.
| ||||||
10 | If a tax is imposed under this subsection (b), a tax shall | ||||||
11 | also be
imposed at the same rate under subsections (c) and (d) | ||||||
12 | of this Section.
| ||||||
13 | For the purpose of determining whether a tax authorized | ||||||
14 | under this Section
is applicable, a retail sale, by a producer | ||||||
15 | of coal or another mineral mined
in Illinois, is a sale at | ||||||
16 | retail at the place where the coal or other mineral
mined in | ||||||
17 | Illinois is extracted from the earth. This paragraph does not
| ||||||
18 | apply to coal or another mineral when it is delivered or | ||||||
19 | shipped by the seller
to the purchaser at a point outside | ||||||
20 | Illinois so that the sale is exempt
under the federal | ||||||
21 | Constitution as a sale in interstate or foreign commerce.
| ||||||
22 | Nothing in this Section shall be construed to authorize the | ||||||
23 | county
to impose a tax upon the privilege of engaging in any
| ||||||
24 | business that under the Constitution of the United States may | ||||||
25 | not be made
the subject of taxation by this State.
| ||||||
26 | (c) If a tax has been imposed under subsection (b), a
|
| |||||||
| |||||||
1 | service occupation tax shall
also be imposed at the same rate | ||||||
2 | upon all persons engaged, in the county, in
the business
of | ||||||
3 | making sales of service, who, as an incident to making those | ||||||
4 | sales of
service, transfer tangible personal property within | ||||||
5 | the county
as an incident to a sale of service.
This additional | ||||||
6 | tax may not be imposed on the sale of food for human
| ||||||
7 | consumption that is to be consumed off the premises where it is | ||||||
8 | sold (other
than alcoholic beverages, soft drinks, and food | ||||||
9 | that has been prepared for
immediate consumption) and | ||||||
10 | prescription and non-prescription medicines, drugs,
medical | ||||||
11 | appliances and insulin, urine testing materials, syringes, and | ||||||
12 | needles
used by diabetics.
Beginning December 1, 2017, this tax | ||||||
13 | is not imposed on sales of aviation fuel unless the tax revenue | ||||||
14 | is expended for airport-related purposes. If the County does | ||||||
15 | not have an airport-related purpose to which it dedicates | ||||||
16 | aviation fuel tax revenue, then aviation fuel is excluded from | ||||||
17 | the tax. The County must comply with the certification | ||||||
18 | requirements for airport-related purposes under Section | ||||||
19 | 5-1184. For purposes of this Act, "airport-related purposes" | ||||||
20 | has the meaning ascribed in Section 6z-20.2 of the State | ||||||
21 | Finance Act. This exclusion for aviation fuel only applies for | ||||||
22 | so long as the revenue use requirements of 49 U.S.C. §47107(b) | ||||||
23 | and 49 U.S.C. §47133 are binding on the County. The tax imposed | ||||||
24 | under this subsection and all civil penalties that may be
| ||||||
25 | assessed as an incident of the tax shall be collected and | ||||||
26 | enforced by the
Department of Revenue. The Department has
full |
| |||||||
| |||||||
1 | power to
administer and enforce this paragraph; to collect all | ||||||
2 | taxes and penalties
due under this Section; to dispose of taxes | ||||||
3 | and penalties so collected in the
manner
provided in this | ||||||
4 | Section; and to determine all rights to credit memoranda
| ||||||
5 | arising on account of the erroneous payment of tax or penalty | ||||||
6 | under this
Section.
In the administration of, and compliance | ||||||
7 | with this paragraph, the
Department and persons who are subject | ||||||
8 | to this paragraph shall (i) have the
same rights, remedies, | ||||||
9 | privileges, immunities, powers, and duties, (ii) be
subject to | ||||||
10 | the same conditions, restrictions, limitations, penalties,
| ||||||
11 | exclusions, exemptions, and definitions of terms, and (iii) | ||||||
12 | employ the same
modes
of procedure as are prescribed in | ||||||
13 | Sections 2 (except that the
reference to State in the | ||||||
14 | definition of supplier maintaining a place of
business in this | ||||||
15 | State shall mean the county), 2a, 2b, 3 through
3-55 (in | ||||||
16 | respect to all provisions other than the State rate of
tax), 4 | ||||||
17 | (except that the reference to the State shall be to the | ||||||
18 | county),
5, 7, 8 (except that the jurisdiction to which the tax | ||||||
19 | shall be a debt to
the extent indicated in that Section 8 shall | ||||||
20 | be the county), 9 (except as
to the disposition of taxes and | ||||||
21 | penalties collected, and except that
the returned merchandise | ||||||
22 | credit for this tax may not be taken against any
State tax , and | ||||||
23 | except that the retailer's discount is not allowed for taxes | ||||||
24 | paid on aviation fuel that are deposited into the Local | ||||||
25 | Government Aviation Trust Fund ), 11, 12 (except the reference | ||||||
26 | to Section 2b of the
Retailers' Occupation Tax Act), 13 (except |
| |||||||
| |||||||
1 | that any reference to the State
shall mean the county), 15, 16,
| ||||||
2 | 17, 18, 19 and 20 of the Service Occupation Tax Act and Section | ||||||
3 | 3-7 of
the Uniform Penalty and Interest Act, as fully as if | ||||||
4 | those provisions were
set forth in this subsection.
| ||||||
5 | Persons subject to any tax imposed under the authority | ||||||
6 | granted in
this subsection may reimburse themselves for their | ||||||
7 | serviceman's tax liability
by separately stating the tax as an | ||||||
8 | additional charge, which
charge may be stated in combination, | ||||||
9 | in a single amount, with State tax
that servicemen are | ||||||
10 | authorized to collect under the Service Use Tax Act, in
| ||||||
11 | accordance with bracket schedules prescribed by the | ||||||
12 | Department.
| ||||||
13 | Whenever the Department determines that a refund should be | ||||||
14 | made under this
subsection to a claimant instead of issuing a | ||||||
15 | credit memorandum, the Department
shall notify the State | ||||||
16 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
17 | amount specified, and to the person named, in the notification
| ||||||
18 | from the Department. The refund shall be paid by the State | ||||||
19 | Treasurer out
of the tax fund referenced under
paragraph (g) of | ||||||
20 | this Section.
| ||||||
21 | Nothing in this paragraph shall be construed to authorize | ||||||
22 | the county
to impose a tax upon the privilege of engaging in | ||||||
23 | any business that under
the Constitution of the United States | ||||||
24 | may not be made the subject of taxation
by the State.
| ||||||
25 | (d) If a tax has been imposed under subsection (b), a
use | ||||||
26 | tax shall
also be imposed at the same rate upon the privilege |
| |||||||
| |||||||
1 | of using, in the
county, any item of
tangible personal property | ||||||
2 | that is purchased outside the county at
retail from a retailer, | ||||||
3 | and that is titled or registered at a location within
the | ||||||
4 | county with an agency of
this State's government.
This | ||||||
5 | additional tax may not be imposed on the sale of food for human
| ||||||
6 | consumption that is to be consumed off the premises where it is | ||||||
7 | sold (other
than alcoholic beverages, soft drinks, and food | ||||||
8 | that has been prepared for
immediate consumption) and | ||||||
9 | prescription and non-prescription medicines, drugs,
medical | ||||||
10 | appliances and insulin, urine testing materials, syringes, and | ||||||
11 | needles
used by diabetics.
"Selling price" is
defined as in the | ||||||
12 | Use Tax Act. The tax shall be collected from persons whose
| ||||||
13 | Illinois address for titling or registration purposes is given | ||||||
14 | as being in
the county. The tax shall be collected by the | ||||||
15 | Department of Revenue
for
the county. The tax must be paid to | ||||||
16 | the State,
or an exemption determination must be obtained from | ||||||
17 | the Department of
Revenue, before the title or certificate of | ||||||
18 | registration for the property
may be issued. The tax or proof | ||||||
19 | of exemption may be transmitted to the
Department by way of the | ||||||
20 | State agency with which, or the State officer with
whom, the | ||||||
21 | tangible personal property must be titled or registered if the
| ||||||
22 | Department and the State agency or State officer determine that | ||||||
23 | this
procedure will expedite the processing of applications for | ||||||
24 | title or
registration.
| ||||||
25 | The Department has full power to administer and enforce | ||||||
26 | this
paragraph; to collect all taxes, penalties, and interest |
| |||||||
| |||||||
1 | due under this
Section; to
dispose of taxes, penalties, and | ||||||
2 | interest so collected in the manner
provided in this Section; | ||||||
3 | and to determine all rights to credit memoranda or
refunds | ||||||
4 | arising on account of the erroneous payment of tax, penalty, or
| ||||||
5 | interest under this Section. In the administration of, and | ||||||
6 | compliance with,
this
subsection, the Department and persons | ||||||
7 | who are subject to this paragraph
shall (i) have the same | ||||||
8 | rights, remedies, privileges, immunities, powers,
and duties, | ||||||
9 | (ii) be subject to the same conditions, restrictions, | ||||||
10 | limitations,
penalties, exclusions, exemptions, and | ||||||
11 | definitions of terms,
and (iii) employ the same modes of | ||||||
12 | procedure as are prescribed in Sections 2
(except the | ||||||
13 | definition of "retailer maintaining a place of business in this
| ||||||
14 | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, | ||||||
15 | 7, 8 (except that the jurisdiction to which the tax shall be a | ||||||
16 | debt to
the extent indicated in that Section 8 shall be the | ||||||
17 | county), 9 (except
provisions relating to quarter
monthly | ||||||
18 | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 | ||||||
19 | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and | ||||||
20 | Interest Act, that are not inconsistent with this
paragraph, as | ||||||
21 | fully as if those provisions were set forth in this subsection.
| ||||||
22 | Whenever the Department determines that a refund should be | ||||||
23 | made under this
subsection to a claimant instead of issuing a | ||||||
24 | credit memorandum, the Department
shall notify the State | ||||||
25 | Comptroller, who shall cause the order
to be drawn for the | ||||||
26 | amount specified, and to the person named, in the
notification |
| |||||||
| |||||||
1 | from the Department. The refund shall be paid by the State
| ||||||
2 | Treasurer out of the tax fund referenced
under paragraph (g) of | ||||||
3 | this Section.
| ||||||
4 | (e) A certificate of registration issued by the State | ||||||
5 | Department of
Revenue to a retailer under the Retailers' | ||||||
6 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
7 | shall permit the registrant to engage in a
business that is | ||||||
8 | taxed under the tax imposed under paragraphs (b), (c),
or (d) | ||||||
9 | of this Section and no additional registration shall be | ||||||
10 | required.
A certificate issued under the Use Tax Act or the | ||||||
11 | Service Use Tax
Act shall be applicable with regard to any tax | ||||||
12 | imposed under paragraph (c)
of this Section.
| ||||||
13 | (f) The results of any election authorizing a proposition | ||||||
14 | to impose a tax
under this Section or effecting a change in the | ||||||
15 | rate of tax shall be certified
by the proper election | ||||||
16 | authorities and filed with the Illinois Department on or
before | ||||||
17 | the first day of October. In addition, an ordinance imposing,
| ||||||
18 | discontinuing, or effecting a change in the rate of tax under | ||||||
19 | this
Section shall be adopted and a certified copy of the | ||||||
20 | ordinance filed with the
Department
on or before the first day | ||||||
21 | of October. After proper receipt of the
certifications, the | ||||||
22 | Department shall proceed to administer and enforce this
Section | ||||||
23 | as of the first day of January next following the adoption and | ||||||
24 | filing.
| ||||||
25 | (g) Except as otherwise provided in paragraph (g-2), the | ||||||
26 | The Department of Revenue shall, upon collecting any taxes and |
| |||||||
| |||||||
1 | penalties
as
provided in this Section, pay the taxes and | ||||||
2 | penalties over to the State
Treasurer as
trustee for the | ||||||
3 | county. The taxes and penalties shall be held in a trust
fund | ||||||
4 | outside
the State Treasury. On or before the 25th day of each | ||||||
5 | calendar month, the
Department of Revenue shall prepare and | ||||||
6 | certify to the Comptroller of
the State of Illinois the amount | ||||||
7 | to be paid to the county, which shall be
the balance in the | ||||||
8 | fund, less any amount determined by the Department
to be | ||||||
9 | necessary for the payment of refunds. Within 10 days after | ||||||
10 | receipt by
the Comptroller of the certification of the amount | ||||||
11 | to be paid to the
county, the Comptroller shall cause an order | ||||||
12 | to be drawn for payment
for the amount in accordance with the | ||||||
13 | directions contained in the
certification.
Amounts received | ||||||
14 | from the tax imposed under this Section shall be used only for
| ||||||
15 | the
economic development activities of the county and | ||||||
16 | communities located within
the county.
| ||||||
17 | (g-2) Taxes and penalties collected on aviation fuel sold | ||||||
18 | on or after December 1, 2017, shall be immediately paid over by | ||||||
19 | the Department to the State Treasurer, ex officio, as trustee, | ||||||
20 | for deposit into the Local Government Aviation Trust Fund. The | ||||||
21 | Department shall only pay moneys into the Local Government | ||||||
22 | Aviation Trust Fund under this Act for so long as the revenue | ||||||
23 | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 | ||||||
24 | are binding on the County. | ||||||
25 | (h) When certifying the amount of a monthly disbursement to | ||||||
26 | the county
under this Section, the Department shall increase or |
| |||||||
| |||||||
1 | decrease the amounts by an
amount necessary to offset any | ||||||
2 | miscalculation of previous disbursements. The
offset amount | ||||||
3 | shall be the amount erroneously disbursed within the previous 6
| ||||||
4 | months from the time a miscalculation is discovered.
| ||||||
5 | (i) This Section may be cited as the Rock Island County
Use | ||||||
6 | and Occupation Tax Law.
| ||||||
7 | (Source: P.A. 90-415, eff. 8-15-97.)
| ||||||
8 | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
| ||||||
9 | Sec. 5-1009. Limitation on home rule powers. Except as | ||||||
10 | provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on | ||||||
11 | and after September 1,
1990, no home
rule county has the | ||||||
12 | authority to impose, pursuant to its home rule
authority, a | ||||||
13 | retailer's occupation tax, service occupation tax, use tax,
| ||||||
14 | sales tax or other tax on the use, sale or purchase of tangible | ||||||
15 | personal
property based on the gross receipts from such sales | ||||||
16 | or the selling or
purchase price of said tangible personal | ||||||
17 | property. Notwithstanding the
foregoing, this Section does not | ||||||
18 | preempt any home rule imposed tax such as
the following: (1) a | ||||||
19 | tax on alcoholic beverages, whether based on gross
receipts, | ||||||
20 | volume sold or any other measurement; (2) a tax based on the
| ||||||
21 | number of units of cigarettes or tobacco products; (3) a tax, | ||||||
22 | however
measured, based on the use of a hotel or motel room or | ||||||
23 | similar facility;
(4) a tax, however measured, on the sale or | ||||||
24 | transfer of real property; (5)
a tax, however measured, on | ||||||
25 | lease receipts; (6) a tax on food prepared for
immediate |
| |||||||
| |||||||
1 | consumption and on alcoholic beverages sold by a business which
| ||||||
2 | provides for on premise consumption of said food or alcoholic | ||||||
3 | beverages; or
(7) other taxes not based on the selling or | ||||||
4 | purchase price or gross
receipts from the use, sale or purchase | ||||||
5 | of tangible personal property. This Section does not preempt a | ||||||
6 | home rule county from imposing a tax, however measured, on the | ||||||
7 | use, for consideration, of a parking lot, garage, or other | ||||||
8 | parking facility. | ||||||
9 | On and after December 1, 2017, no home rule county has the | ||||||
10 | authority to impose, pursuant to its home rule authority, a | ||||||
11 | tax, however measured, on sales of aviation fuel, as defined in | ||||||
12 | Section 3 of the Retailers' Occupation Tax Act, unless the tax | ||||||
13 | revenue is expended for airport-related purposes. For purposes | ||||||
14 | of this Section, "airport-related purposes" has the meaning | ||||||
15 | ascribed in Section 6z-20.2 of the State Finance Act. Aviation | ||||||
16 | fuel shall be excluded from tax only for so long as the revenue | ||||||
17 | use requirements of 49 U.S.C. §47017 (b) and 49 U.S.C. §47133 | ||||||
18 | are binding on the County. | ||||||
19 | This
Section is a limitation, pursuant to subsection (g) of | ||||||
20 | Section 6 of Article
VII of the Illinois Constitution, on the | ||||||
21 | power of home rule units to tax. The changes made to this | ||||||
22 | Section by this amendatory Act of the 100th General Assembly | ||||||
23 | are a denial and limitation of home rule powers and functions | ||||||
24 | under subsection (g) of Section 6 of Article VII of the | ||||||
25 | Illinois Constitution.
| ||||||
26 | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
|
| |||||||
| |||||||
1 | (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
| ||||||
2 | Sec. 5-1035.1. County Motor Fuel Tax Law. The county board | ||||||
3 | of the
counties of DuPage, Kane and McHenry may, by an | ||||||
4 | ordinance or resolution
adopted by an affirmative vote of a | ||||||
5 | majority of the members elected or
appointed to the county | ||||||
6 | board, impose a tax upon all persons engaged in the
county in | ||||||
7 | the business of selling motor fuel, as now or hereafter defined
| ||||||
8 | in the Motor Fuel Tax Law, at retail for the operation of motor | ||||||
9 | vehicles
upon public highways or for the operation of | ||||||
10 | recreational watercraft upon
waterways. The collection of a tax | ||||||
11 | under this Section based on gallonage of gasoline used for the | ||||||
12 | propulsion of any aircraft is prohibited, and the collection of | ||||||
13 | a tax based on gallonage of special fuel used for the | ||||||
14 | propulsion of any aircraft is prohibited on and after December | ||||||
15 | 1, 2017. Kane County may exempt diesel fuel from the tax | ||||||
16 | imposed pursuant
to this Section. The tax may be imposed, in | ||||||
17 | half-cent increments, at a
rate not exceeding 4 cents per | ||||||
18 | gallon of motor fuel sold at retail within
the county for the | ||||||
19 | purpose of use or consumption and not for the purpose of
| ||||||
20 | resale. The proceeds from the tax shall be used by the county | ||||||
21 | solely for
the purpose of operating, constructing and improving | ||||||
22 | public highways and
waterways, and acquiring real property and | ||||||
23 | right-of-ways for public
highways and waterways within the | ||||||
24 | county imposing the tax.
| ||||||
25 | A tax imposed pursuant to this Section, and all civil |
| |||||||
| |||||||
1 | penalties that may
be assessed as an incident thereof, shall be | ||||||
2 | administered, collected and
enforced by the Illinois | ||||||
3 | Department of Revenue in the same manner as the
tax imposed | ||||||
4 | under the Retailers' Occupation Tax Act, as now or hereafter
| ||||||
5 | amended, insofar as may be practicable; except that in the | ||||||
6 | event of a
conflict with the provisions of this Section, this | ||||||
7 | Section shall control.
The Department of Revenue shall have | ||||||
8 | full power: to administer and enforce
this Section; to collect | ||||||
9 | all taxes and penalties due hereunder; to dispose
of taxes and | ||||||
10 | penalties so collected in the manner hereinafter provided; and
| ||||||
11 | to determine all rights to credit memoranda arising on account | ||||||
12 | of the
erroneous payment of tax or penalty hereunder.
| ||||||
13 | Whenever the Department determines that a refund shall be | ||||||
14 | made under
this Section to a claimant instead of issuing a | ||||||
15 | credit memorandum, the
Department shall notify the State | ||||||
16 | Comptroller, who shall cause the
order to be drawn for the | ||||||
17 | amount specified, and to the person named,
in the notification | ||||||
18 | from the Department. The refund shall be paid by
the State | ||||||
19 | Treasurer out of the County Option Motor Fuel Tax Fund.
| ||||||
20 | The Department shall forthwith pay over to the State | ||||||
21 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
22 | collected hereunder, which
shall be deposited into the County | ||||||
23 | Option Motor Fuel Tax Fund, a special
fund in the State | ||||||
24 | Treasury which is hereby created. On or before the 25th
day of | ||||||
25 | each calendar month, the Department shall prepare and certify | ||||||
26 | to the
State Comptroller the disbursement of stated sums of |
| |||||||
| |||||||
1 | money to named
counties for which taxpayers have paid taxes or | ||||||
2 | penalties hereunder to the
Department during the second | ||||||
3 | preceding calendar month. The amount to be
paid to each county | ||||||
4 | shall be the amount (not including credit memoranda)
collected | ||||||
5 | hereunder from retailers within the county during the second
| ||||||
6 | preceding calendar month by the Department, but not including | ||||||
7 | an amount
equal to the amount of refunds made during the second | ||||||
8 | preceding calendar
month by the Department on behalf of the | ||||||
9 | county;
less
2% of the balance, which sum shall be retained by | ||||||
10 | the State Treasurer to cover the costs incurred by the | ||||||
11 | Department in administering and enforcing the provisions of | ||||||
12 | this Section. The Department, at the time of each monthly | ||||||
13 | disbursement to the counties, shall prepare and certify to the | ||||||
14 | Comptroller the amount so retained by the State Treasurer, | ||||||
15 | which shall be transferred into the Tax Compliance and | ||||||
16 | Administration Fund. | ||||||
17 | A county may direct, by ordinance, that all or a portion of | ||||||
18 | the taxes and penalties collected under the County Option Motor | ||||||
19 | Fuel Tax shall be deposited into the Transportation Development | ||||||
20 | Partnership Trust Fund.
| ||||||
21 | Nothing in this Section shall be construed to authorize a | ||||||
22 | county to
impose a tax upon the privilege of engaging in any | ||||||
23 | business which under
the Constitution of the United States may | ||||||
24 | not be made the subject of
taxation by this State.
| ||||||
25 | An ordinance or resolution imposing a tax hereunder or | ||||||
26 | effecting a
change in the rate thereof shall be effective on |
| |||||||
| |||||||
1 | the first day of the second
calendar month next following the | ||||||
2 | month in which the ordinance or
resolution is adopted and a | ||||||
3 | certified copy thereof is filed with the
Department of Revenue, | ||||||
4 | whereupon the Department of Revenue shall proceed
to administer | ||||||
5 | and enforce this Section on behalf of the county as of the
| ||||||
6 | effective date of the ordinance or resolution. Upon a change in | ||||||
7 | rate of a
tax levied hereunder, or upon the discontinuance of | ||||||
8 | the tax, the county
board of the county shall, on or not later | ||||||
9 | than 5 days after the effective
date of the ordinance or | ||||||
10 | resolution discontinuing the tax or effecting a
change in rate, | ||||||
11 | transmit to the Department of Revenue a certified copy of
the | ||||||
12 | ordinance or resolution effecting the change or | ||||||
13 | discontinuance.
| ||||||
14 | This Section shall be known and may be cited as the County | ||||||
15 | Motor Fuel
Tax Law.
| ||||||
16 | (Source: P.A. 98-1049, eff. 8-25-14.)
| ||||||
17 | (55 ILCS 5/5-1184 new) | ||||||
18 | Sec. 5-1184. Certification for airport-related purposes. | ||||||
19 | On or before September 1, 2017, and on or before each April 1 | ||||||
20 | and October 1 thereafter, each county must certify to the | ||||||
21 | Illinois Department of Transportation, in the form and manner | ||||||
22 | required by the Department, whether the county has an | ||||||
23 | airport-related purpose, which would allow any Retailers' | ||||||
24 | Occupation Tax and Service Occupation Tax imposed by the county | ||||||
25 | to include tax on aviation fuel. On or before October 1, 2017, |
| |||||||
| |||||||
1 | and on or before each May 1 and November 1 thereafter, the | ||||||
2 | Department of Transportation shall provide to the Department of | ||||||
3 | Revenue, a list of units of local government which have | ||||||
4 | certified to the Department of Transportation that they have | ||||||
5 | airport-related purposes, which would allow any Retailers' | ||||||
6 | Occupation Tax and Service Occupation Tax imposed by the units | ||||||
7 | of local government to include tax on aviation fuel. All | ||||||
8 | disputes regarding whether or not a unit of local government | ||||||
9 | has an airport-related purpose shall be resolved by the | ||||||
10 | Illinois Department of Transportation. | ||||||
11 | Section 45. The Illinois Municipal Code is amended by | ||||||
12 | changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, | ||||||
13 | 8-11-1.7, 8-11-5, 8-11-6a, and 11-74.3-6 and by adding Section | ||||||
14 | 8-11-22 as follows:
| ||||||
15 | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
| ||||||
16 | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax | ||||||
17 | Act. The
corporate authorities of a home rule municipality may
| ||||||
18 | impose a tax upon all persons engaged in the business of | ||||||
19 | selling tangible
personal property, other than an item of | ||||||
20 | tangible personal property titled
or registered with an agency | ||||||
21 | of this State's government, at retail in the
municipality on | ||||||
22 | the gross receipts from these sales made in
the course of such | ||||||
23 | business. If imposed, the tax shall only
be imposed in 1/4% | ||||||
24 | increments. On and after September 1, 1991, this
additional tax |
| |||||||
| |||||||
1 | may not be imposed on the sales of food for human
consumption | ||||||
2 | that is to be consumed off the premises where it
is sold (other | ||||||
3 | than alcoholic beverages, soft drinks and food that has
been | ||||||
4 | prepared for immediate consumption) and prescription and
| ||||||
5 | nonprescription medicines, drugs, medical appliances and | ||||||
6 | insulin, urine
testing materials, syringes and needles used by | ||||||
7 | diabetics. Beginning December 1, 2017, this tax is not imposed | ||||||
8 | on sales of aviation fuel unless the tax revenue is expended | ||||||
9 | for airport-related purposes. If a municipality does not have | ||||||
10 | an airport-related purpose to which it dedicates aviation fuel | ||||||
11 | tax revenue, then aviation fuel is excluded from the tax. Each | ||||||
12 | municipality must comply with the certification requirements | ||||||
13 | for airport-related purposes under Section 8-11-22. For | ||||||
14 | purposes of this Act, "airport-related purposes" has the | ||||||
15 | meaning ascribed in Section 6z-20.2 of the State Finance Act. | ||||||
16 | This exclusion for aviation fuel only applies for so long as | ||||||
17 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
18 | U.S.C. §47133 are binding on the municipality. The changes made | ||||||
19 | to this Section by this amendatory Act of the 100th General | ||||||
20 | Assembly are a denial and limitation of home rule powers and | ||||||
21 | functions under subsection (g) of Section 6 of Article VII of | ||||||
22 | the Illinois Constitution. The tax imposed
by a home rule | ||||||
23 | municipality under this Section and all
civil penalties that | ||||||
24 | may be assessed as an incident of the tax shall
be collected | ||||||
25 | and enforced by the State Department of
Revenue. The | ||||||
26 | certificate of registration that is issued by
the Department to |
| |||||||
| |||||||
1 | a retailer under the Retailers' Occupation Tax Act
shall permit | ||||||
2 | the retailer to engage in a business that is taxable
under any | ||||||
3 | ordinance or resolution enacted pursuant to
this Section | ||||||
4 | without registering separately with the Department under such
| ||||||
5 | ordinance or resolution or under this Section. The Department | ||||||
6 | shall have
full power to administer and enforce this Section; | ||||||
7 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
8 | taxes and penalties so collected in
the manner hereinafter | ||||||
9 | provided; and to determine all rights to
credit memoranda | ||||||
10 | arising on account of the erroneous payment of tax or
penalty | ||||||
11 | hereunder. In the administration of, and compliance with, this
| ||||||
12 | Section the Department and persons who are subject to this | ||||||
13 | Section shall
have the same rights, remedies, privileges, | ||||||
14 | immunities, powers and duties,
and be subject to the same | ||||||
15 | conditions, restrictions, limitations, penalties
and | ||||||
16 | definitions of terms, and employ the same modes of procedure, | ||||||
17 | as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, | ||||||
18 | 1m, 1n, 2 through
2-65 (in
respect to all provisions therein | ||||||
19 | other than the State rate of tax), 2c, 3
(except as to the | ||||||
20 | disposition of taxes and penalties collected , and except that | ||||||
21 | the retailer's discount is not allowed for taxes paid on | ||||||
22 | aviation fuel that are deposited into the Local Government | ||||||
23 | Aviation Trust Fund ), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | ||||||
24 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11,
12 and 13 of the | ||||||
25 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
26 | Penalty and Interest Act, as fully as if those provisions were
|
| |||||||
| |||||||
1 | set forth herein.
| ||||||
2 | No tax may be imposed by a home rule municipality under | ||||||
3 | this Section
unless the municipality also imposes a tax at the | ||||||
4 | same rate under Section
8-11-5 of this Act.
| ||||||
5 | Persons subject to any tax imposed under the authority | ||||||
6 | granted in this
Section may reimburse themselves for their | ||||||
7 | seller's tax liability hereunder
by separately stating that tax | ||||||
8 | as an additional charge, which charge may be
stated in | ||||||
9 | combination, in a single amount, with State tax which sellers | ||||||
10 | are
required to collect under the Use Tax Act, pursuant to such | ||||||
11 | bracket
schedules as the Department may prescribe.
| ||||||
12 | Whenever the Department determines that a refund should be | ||||||
13 | made under
this Section to a claimant instead of issuing a | ||||||
14 | credit memorandum, the
Department shall notify the State | ||||||
15 | Comptroller, who shall cause the
order to be drawn for the | ||||||
16 | amount specified and to the person named
in the notification | ||||||
17 | from the Department. The refund shall be paid by the
State | ||||||
18 | Treasurer out of the home rule municipal retailers' occupation | ||||||
19 | tax fund.
| ||||||
20 | Except as otherwise provided in this paragraph, the The | ||||||
21 | Department shall immediately pay over to the State
Treasurer, | ||||||
22 | ex officio, as trustee, all taxes and penalties collected
| ||||||
23 | hereunder for deposit into the Home Rule Municipal Retailers' | ||||||
24 | Occupation Tax Fund. Taxes and penalties collected on aviation | ||||||
25 | fuel sold on or after December 1, 2017, shall be immediately | ||||||
26 | paid over by the Department to the State Treasurer, ex officio, |
| |||||||
| |||||||
1 | as trustee, for deposit into the Local Government Aviation | ||||||
2 | Trust Fund. The Department shall only pay moneys into the Local | ||||||
3 | Government Aviation Trust Fund under this Act for so long as | ||||||
4 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
5 | U.S.C. §47133 are binding on the State. . | ||||||
6 | As soon as possible after the first day of each month, | ||||||
7 | beginning January 1, 2011, upon certification of the Department | ||||||
8 | of Revenue, the Comptroller shall order transferred, and the | ||||||
9 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
10 | local sales tax increment, as defined in the Innovation | ||||||
11 | Development and Economy Act, collected under this Section | ||||||
12 | during the second preceding calendar month for sales within a | ||||||
13 | STAR bond district. | ||||||
14 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
15 | on or before the 25th day of each calendar month, the
| ||||||
16 | Department shall prepare and certify to the Comptroller the | ||||||
17 | disbursement of
stated sums of money to named municipalities, | ||||||
18 | the municipalities to be
those from which retailers have paid | ||||||
19 | taxes or penalties hereunder to the
Department during the | ||||||
20 | second preceding calendar month. The amount to be
paid to each | ||||||
21 | municipality shall be the amount (not including credit
| ||||||
22 | memoranda and not including taxes and penalties collected on | ||||||
23 | aviation fuel sold on or after December 1, 2017 ) collected | ||||||
24 | hereunder during the second preceding calendar month
by the | ||||||
25 | Department plus an amount the Department determines is | ||||||
26 | necessary to
offset any amounts that were erroneously paid to a |
| |||||||
| |||||||
1 | different
taxing body, and not including an amount equal to the | ||||||
2 | amount of refunds
made during the second preceding calendar | ||||||
3 | month by the Department on
behalf of such municipality, and not | ||||||
4 | including any amount that the Department
determines is | ||||||
5 | necessary to offset any amounts that were payable to a
| ||||||
6 | different taxing body but were erroneously paid to the | ||||||
7 | municipality, and not including any amounts that are | ||||||
8 | transferred to the STAR Bonds Revenue Fund. Within
10 days | ||||||
9 | after receipt by the Comptroller of the disbursement | ||||||
10 | certification
to the municipalities provided for in this | ||||||
11 | Section to be given to the
Comptroller by the Department, the | ||||||
12 | Comptroller shall cause the orders to be
drawn for the | ||||||
13 | respective amounts in accordance with the directions
contained | ||||||
14 | in the certification.
| ||||||
15 | In addition to the disbursement required by the preceding | ||||||
16 | paragraph and
in order to mitigate delays caused by | ||||||
17 | distribution procedures, an
allocation shall, if requested, be | ||||||
18 | made within 10 days after January 14,
1991, and in November of | ||||||
19 | 1991 and each year thereafter, to each
municipality that | ||||||
20 | received more than $500,000 during the preceding fiscal
year, | ||||||
21 | (July 1 through June 30) whether collected by the municipality | ||||||
22 | or
disbursed by the Department as required by this Section. | ||||||
23 | Within 10 days
after January 14, 1991, participating | ||||||
24 | municipalities shall notify the
Department in writing of their | ||||||
25 | intent to participate. In addition, for the
initial | ||||||
26 | distribution, participating municipalities shall certify to |
| |||||||
| |||||||
1 | the
Department the amounts collected by the municipality for | ||||||
2 | each month under
its home rule occupation and service | ||||||
3 | occupation tax during the period July
1, 1989 through June 30, | ||||||
4 | 1990. The allocation within 10 days after January
14, 1991, | ||||||
5 | shall be in an amount equal to the monthly average of these
| ||||||
6 | amounts, excluding the 2 months of highest receipts. The | ||||||
7 | monthly average
for the period of July 1, 1990 through June 30, | ||||||
8 | 1991 will be determined as
follows: the amounts collected by | ||||||
9 | the municipality under its home rule
occupation and service | ||||||
10 | occupation tax during the period of July 1, 1990
through | ||||||
11 | September 30, 1990, plus amounts collected by the Department | ||||||
12 | and
paid to such municipality through June 30, 1991, excluding | ||||||
13 | the 2 months of
highest receipts. The monthly average for each | ||||||
14 | subsequent period of July 1
through June 30 shall be an amount | ||||||
15 | equal to the monthly distribution made
to each such | ||||||
16 | municipality under the preceding paragraph during this period,
| ||||||
17 | excluding the 2 months of highest receipts. The distribution | ||||||
18 | made in
November 1991 and each year thereafter under this | ||||||
19 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
20 | amount allocated and disbursed
under this paragraph in the | ||||||
21 | preceding period of July 1 through June 30.
The Department | ||||||
22 | shall prepare and certify to the Comptroller for
disbursement | ||||||
23 | the allocations made in accordance with this paragraph.
| ||||||
24 | For the purpose of determining the local governmental unit | ||||||
25 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
26 | other mineral
mined in Illinois is a sale at retail at the |
| |||||||
| |||||||
1 | place where the coal or
other mineral mined in Illinois is | ||||||
2 | extracted from the earth. This
paragraph does not apply to coal | ||||||
3 | or other mineral when it is delivered
or shipped by the seller | ||||||
4 | to the purchaser at a point outside Illinois so
that the sale | ||||||
5 | is exempt under the United States Constitution as a sale in
| ||||||
6 | interstate or foreign commerce.
| ||||||
7 | Nothing in this Section shall be construed to authorize a
| ||||||
8 | municipality to impose a tax upon the privilege of engaging in | ||||||
9 | any
business which under the Constitution of the United States | ||||||
10 | may not be
made the subject of taxation by this State.
| ||||||
11 | An ordinance or resolution imposing or discontinuing a tax | ||||||
12 | hereunder or
effecting a change in the rate thereof shall be | ||||||
13 | adopted and a certified
copy thereof filed with the Department | ||||||
14 | on or before the first day of June,
whereupon the Department | ||||||
15 | shall proceed to administer and enforce this
Section as of the | ||||||
16 | first day of September next following the
adoption and filing. | ||||||
17 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
18 | or discontinuing the tax hereunder or effecting a change in the
| ||||||
19 | rate thereof shall be adopted and a certified copy thereof | ||||||
20 | filed with the
Department on or before the first day of July, | ||||||
21 | whereupon the Department
shall proceed to administer and | ||||||
22 | enforce this Section as of the first day of
October next | ||||||
23 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
24 | an ordinance or resolution imposing or discontinuing the tax | ||||||
25 | hereunder or
effecting a change in the rate thereof shall be | ||||||
26 | adopted and a certified
copy thereof filed with the Department |
| |||||||
| |||||||
1 | on or before the first day of
October, whereupon the Department | ||||||
2 | shall proceed to administer and enforce
this Section as of the | ||||||
3 | first day of January next following the
adoption and filing.
| ||||||
4 | However, a municipality located in a county with a population | ||||||
5 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
6 | at the general primary
election in
1994 may adopt an ordinance | ||||||
7 | or resolution imposing the tax under this Section
and file a | ||||||
8 | certified copy of the ordinance or resolution with the | ||||||
9 | Department on
or before July 1, 1994. The Department shall then | ||||||
10 | proceed to administer and
enforce this Section as of October 1, | ||||||
11 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
12 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
13 | change in the rate thereof shall
either (i) be adopted and a | ||||||
14 | certified copy thereof filed with the Department on
or
before | ||||||
15 | the first day of April, whereupon the Department shall proceed | ||||||
16 | to
administer and enforce this Section as of the first day of | ||||||
17 | July next following
the adoption and filing; or (ii) be adopted | ||||||
18 | and a certified copy thereof filed
with the Department on or | ||||||
19 | before the first day of October, whereupon the
Department shall | ||||||
20 | proceed to administer and enforce this Section as of the first
| ||||||
21 | day of January next following the adoption and filing.
| ||||||
22 | When certifying the amount of a monthly disbursement to a | ||||||
23 | municipality
under this Section, the Department shall increase | ||||||
24 | or decrease the amount by
an amount necessary to offset any | ||||||
25 | misallocation of previous disbursements.
The offset amount | ||||||
26 | shall be the amount erroneously disbursed
within the previous 6 |
| |||||||
| |||||||
1 | months from the time a misallocation is discovered.
| ||||||
2 | Any unobligated balance remaining in the Municipal | ||||||
3 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
4 | was abolished by Public Act
85-1135, and all receipts of | ||||||
5 | municipal tax as a result of audits of
liability periods prior | ||||||
6 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
7 | Fund for distribution as provided by this Section prior to
the | ||||||
8 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
9 | as a
result of an assessment not arising from an audit, for | ||||||
10 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
11 | the Local Government Tax Fund
for distribution before July 1, | ||||||
12 | 1990, as provided by this Section prior to
the enactment of | ||||||
13 | Public Act 85-1135; and on and after July 1,
1990, all such | ||||||
14 | receipts shall be distributed as provided in Section
6z-18 of | ||||||
15 | the State Finance Act.
| ||||||
16 | As used in this Section, "municipal" and "municipality" | ||||||
17 | means a city,
village or incorporated town, including an | ||||||
18 | incorporated town that has
superseded a civil township.
| ||||||
19 | This Section shall be known and may be cited as the Home | ||||||
20 | Rule Municipal
Retailers' Occupation Tax Act.
| ||||||
21 | (Source: P.A. 99-217, eff. 7-31-15.)
| ||||||
22 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| ||||||
23 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||||||
24 | Occupation Tax Act. The corporate authorities of a non-home | ||||||
25 | rule municipality may impose
a tax upon all persons engaged in |
| |||||||
| |||||||
1 | the business of selling tangible
personal property, other than | ||||||
2 | on an item of tangible personal property
which is titled and | ||||||
3 | registered by an agency of this State's Government,
at retail | ||||||
4 | in the municipality for expenditure on
public infrastructure or | ||||||
5 | for property tax relief or both as defined in
Section 8-11-1.2 | ||||||
6 | if approved by
referendum as provided in Section 8-11-1.1, of | ||||||
7 | the gross receipts from such
sales made in the course of such | ||||||
8 | business.
If the tax is approved by referendum on or after July | ||||||
9 | 14, 2010 (the effective date of Public Act 96-1057), the | ||||||
10 | corporate authorities of a non-home rule municipality may, | ||||||
11 | until December 31, 2020, use the proceeds of the tax for | ||||||
12 | expenditure on municipal operations, in addition to or in lieu | ||||||
13 | of any expenditure on public infrastructure or for property tax | ||||||
14 | relief. The tax imposed may not be more than 1% and may be | ||||||
15 | imposed only in
1/4% increments. The tax may not be imposed on | ||||||
16 | the sale of food for human
consumption that is
to be consumed | ||||||
17 | off the premises where it is sold (other than alcoholic
| ||||||
18 | beverages, soft drinks, and food that has been prepared for | ||||||
19 | immediate
consumption) and prescription and nonprescription | ||||||
20 | medicines, drugs, medical
appliances, and insulin, urine | ||||||
21 | testing materials, syringes, and needles used by
diabetics. | ||||||
22 | Beginning December 1, 2017, this tax is not imposed on sales of | ||||||
23 | aviation fuel unless the tax revenue is expended for | ||||||
24 | airport-related purposes. If a municipality does not have an | ||||||
25 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
26 | revenue, then aviation fuel is excluded from the tax. Each |
| |||||||
| |||||||
1 | municipality must comply with the certification requirements | ||||||
2 | for airport-related purposes under Section 8-11-22. For | ||||||
3 | purposes of this Act, "airport-related purposes" has the | ||||||
4 | meaning ascribed in Section 6z-20.2 of the State Finance Act. | ||||||
5 | This exclusion for aviation fuel only applies for so long as | ||||||
6 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
7 | U.S.C. §47133 are binding on the municipality.
The tax imposed | ||||||
8 | by a
municipality pursuant to this Section and all civil | ||||||
9 | penalties that may be
assessed as an incident thereof shall be | ||||||
10 | collected and enforced by the
State Department of Revenue. The | ||||||
11 | certificate of registration which is
issued by the Department | ||||||
12 | to a retailer under the Retailers' Occupation Tax
Act shall | ||||||
13 | permit such retailer to engage in a business which is taxable
| ||||||
14 | under any ordinance or resolution enacted pursuant to
this | ||||||
15 | Section without registering separately with the Department | ||||||
16 | under
such ordinance or resolution or under this Section. The | ||||||
17 | Department
shall have full power to administer and enforce this | ||||||
18 | Section; to collect
all taxes and penalties due hereunder; to | ||||||
19 | dispose of taxes and penalties
so collected in the manner | ||||||
20 | hereinafter provided, and to determine all
rights to credit | ||||||
21 | memoranda, arising on account of the erroneous payment
of tax | ||||||
22 | or penalty hereunder. In the administration of, and compliance
| ||||||
23 | with, this Section, the Department and persons who are subject | ||||||
24 | to this
Section shall have the same rights, remedies, | ||||||
25 | privileges, immunities,
powers and duties, and be subject to | ||||||
26 | the same conditions, restrictions,
limitations, penalties and |
| |||||||
| |||||||
1 | definitions of terms, and employ the same
modes of procedure, | ||||||
2 | as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, | ||||||
3 | 2 through 2-65 (in respect to all provisions therein other than
| ||||||
4 | the State rate of tax), 2c, 3 (except as to the disposition of | ||||||
5 | taxes and
penalties collected , and except that the retailer's | ||||||
6 | discount is not allowed for taxes paid on aviation fuel that | ||||||
7 | are deposited into the Local Government Aviation Trust Fund ), | ||||||
8 | 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, | ||||||
9 | 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation | ||||||
10 | Tax Act and Section 3-7 of the Uniform Penalty and Interest
Act | ||||||
11 | as fully as if those provisions were set forth herein.
| ||||||
12 | No municipality may impose a tax under this Section unless | ||||||
13 | the municipality
also imposes a tax at the same rate under | ||||||
14 | Section 8-11-1.4 of this Code.
| ||||||
15 | Persons subject to any tax imposed pursuant to the | ||||||
16 | authority granted
in this Section may reimburse themselves for | ||||||
17 | their seller's tax
liability hereunder by separately stating | ||||||
18 | such tax as an additional
charge, which charge may be stated in | ||||||
19 | combination, in a single amount,
with State tax which sellers | ||||||
20 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
21 | bracket schedules as the Department may prescribe.
| ||||||
22 | Whenever the Department determines that a refund should be | ||||||
23 | made under
this Section to a claimant instead of issuing a | ||||||
24 | credit memorandum, the
Department shall notify the State | ||||||
25 | Comptroller, who shall cause the
order to be drawn for the | ||||||
26 | amount specified, and to the person named,
in such notification |
| |||||||
| |||||||
1 | from the Department. Such refund shall be paid by
the State | ||||||
2 | Treasurer out of the non-home rule municipal retailers'
| ||||||
3 | occupation tax fund.
| ||||||
4 | Except as otherwise provided, the The Department shall | ||||||
5 | forthwith pay over to the State Treasurer, ex
officio, as | ||||||
6 | trustee, all taxes and penalties collected hereunder for | ||||||
7 | deposit into the Non-Home Rule Municipal Retailers' Occupation | ||||||
8 | Tax Fund. Taxes and penalties collected on aviation fuel sold | ||||||
9 | on or after December 1, 2017, shall be immediately paid over by | ||||||
10 | the Department to the State Treasurer, ex officio, as trustee, | ||||||
11 | for deposit into the Local Government Aviation Trust Fund. The | ||||||
12 | Department shall only pay moneys into the Local Government | ||||||
13 | Aviation Trust Fund under this Act for so long as the revenue | ||||||
14 | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 | ||||||
15 | are binding on the municipality . | ||||||
16 | As soon as possible after the first day of each month, | ||||||
17 | beginning January 1, 2011, upon certification of the Department | ||||||
18 | of Revenue, the Comptroller shall order transferred, and the | ||||||
19 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
20 | local sales tax increment, as defined in the Innovation | ||||||
21 | Development and Economy Act, collected under this Section | ||||||
22 | during the second preceding calendar month for sales within a | ||||||
23 | STAR bond district. | ||||||
24 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
25 | on or
before the 25th day of each calendar month, the | ||||||
26 | Department shall
prepare and certify to the Comptroller the |
| |||||||
| |||||||
1 | disbursement of stated sums
of money to named municipalities, | ||||||
2 | the municipalities to be those from
which retailers have paid | ||||||
3 | taxes or penalties hereunder to the Department
during the | ||||||
4 | second preceding calendar month. The amount to be paid to each
| ||||||
5 | municipality shall be the amount (not including credit | ||||||
6 | memoranda and not including taxes and penalties collected on | ||||||
7 | aviation fuel sold on or after December 1, 2017 ) collected
| ||||||
8 | hereunder during the second preceding calendar month by the | ||||||
9 | Department plus
an amount the Department determines is | ||||||
10 | necessary to offset any amounts
which were erroneously paid to | ||||||
11 | a different taxing body, and not including
an amount equal to | ||||||
12 | the amount of refunds made during the second preceding
calendar | ||||||
13 | month by the Department on behalf of such municipality, and not
| ||||||
14 | including any amount which the Department determines is | ||||||
15 | necessary to offset
any amounts which were payable to a | ||||||
16 | different taxing body but were
erroneously paid to the | ||||||
17 | municipality, and not including any amounts that are | ||||||
18 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
19 | after receipt, by the
Comptroller, of the disbursement | ||||||
20 | certification to the municipalities,
provided for in this | ||||||
21 | Section to be given to the Comptroller by the
Department, the | ||||||
22 | Comptroller shall cause the orders to be drawn for the
| ||||||
23 | respective amounts in accordance with the directions contained | ||||||
24 | in such
certification.
| ||||||
25 | For the purpose of determining the local governmental unit | ||||||
26 | whose tax
is applicable, a retail sale, by a producer of coal |
| |||||||
| |||||||
1 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
2 | place where the coal or
other mineral mined in Illinois is | ||||||
3 | extracted from the earth. This
paragraph does not apply to coal | ||||||
4 | or other mineral when it is delivered
or shipped by the seller | ||||||
5 | to the purchaser at a point outside Illinois so
that the sale | ||||||
6 | is exempt under the Federal Constitution as a sale in
| ||||||
7 | interstate or foreign commerce.
| ||||||
8 | Nothing in this Section shall be construed to authorize a
| ||||||
9 | municipality to impose a tax upon the privilege of engaging in | ||||||
10 | any
business which under the constitution of the United States | ||||||
11 | may not be
made the subject of taxation by this State.
| ||||||
12 | When certifying the amount of a monthly disbursement to a | ||||||
13 | municipality
under this Section, the Department shall increase | ||||||
14 | or decrease such amount
by an amount necessary to offset any | ||||||
15 | misallocation of previous
disbursements. The offset amount | ||||||
16 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
17 | months from the time a misallocation is discovered.
| ||||||
18 | The Department of Revenue shall implement this amendatory | ||||||
19 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
20 | and after January 1, 2002.
| ||||||
21 | As used in this Section, "municipal" and "municipality" | ||||||
22 | means a city,
village or incorporated town, including an | ||||||
23 | incorporated town which has
superseded a civil township.
| ||||||
24 | This Section shall be known and may be cited as the | ||||||
25 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| ||||||
26 | (Source: P.A. 99-217, eff. 7-31-15.)
|
| |||||||
| |||||||
1 | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
| ||||||
2 | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | ||||||
3 | Tax Act. The
corporate authorities of a non-home rule | ||||||
4 | municipality may impose a
tax upon all persons engaged, in such | ||||||
5 | municipality, in the business of
making sales of service for | ||||||
6 | expenditure on
public infrastructure or for property tax relief | ||||||
7 | or both as defined in
Section 8-11-1.2 if approved by
| ||||||
8 | referendum as provided in Section 8-11-1.1, of the selling | ||||||
9 | price of
all tangible personal property transferred by such | ||||||
10 | servicemen either in
the form of tangible personal property or | ||||||
11 | in the form of real estate as
an incident to a sale of service.
| ||||||
12 | If the tax is approved by referendum on or after July 14, 2010 | ||||||
13 | (the effective date of Public Act 96-1057), the corporate | ||||||
14 | authorities of a non-home rule municipality may, until December | ||||||
15 | 31, 2020, use the proceeds of the tax for expenditure on | ||||||
16 | municipal operations, in addition to or in lieu of any | ||||||
17 | expenditure on public infrastructure or for property tax | ||||||
18 | relief. The tax imposed may not be more than 1% and may be | ||||||
19 | imposed only in
1/4% increments. The tax may not be imposed on | ||||||
20 | the sale of food for human
consumption that is
to be consumed | ||||||
21 | off the premises where it is sold (other than alcoholic
| ||||||
22 | beverages, soft drinks, and food that has been prepared for | ||||||
23 | immediate
consumption) and prescription and nonprescription | ||||||
24 | medicines, drugs, medical
appliances, and insulin, urine | ||||||
25 | testing materials, syringes, and needles used by
diabetics. |
| |||||||
| |||||||
1 | Beginning December 1, 2017, this tax is not imposed on sales of | ||||||
2 | aviation fuel unless the tax revenue is expended for | ||||||
3 | airport-related purposes. If a municipality does not have an | ||||||
4 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
5 | revenue, then aviation fuel is excluded from the tax. Each | ||||||
6 | municipality must comply with the certification requirements | ||||||
7 | for airport-related purposes under Section 8-11-22. For | ||||||
8 | purposes of this Act, "airport-related purposes" has the | ||||||
9 | meaning ascribed in Section 6z-20.2 of the State Finance Act. | ||||||
10 | This exclusion for aviation fuel only applies for so long as | ||||||
11 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
12 | U.S.C. §47133 are binding on the municipality.
The tax imposed | ||||||
13 | by a municipality
pursuant to this Section and all civil | ||||||
14 | penalties that may be assessed as
an incident thereof shall be | ||||||
15 | collected and enforced by the State
Department of Revenue. The | ||||||
16 | certificate of registration which is issued
by the Department | ||||||
17 | to a retailer under the Retailers' Occupation Tax
Act or under | ||||||
18 | the Service Occupation Tax Act shall permit
such registrant to | ||||||
19 | engage in a business which is taxable under any
ordinance or | ||||||
20 | resolution enacted pursuant to this Section without
| ||||||
21 | registering separately with the Department under such | ||||||
22 | ordinance or
resolution or under this Section. The Department | ||||||
23 | shall have full power
to administer and enforce this Section; | ||||||
24 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
25 | taxes and penalties so collected
in the manner hereinafter | ||||||
26 | provided, and to determine all rights to
credit memoranda |
| |||||||
| |||||||
1 | arising on account of the erroneous payment of tax or
penalty | ||||||
2 | hereunder. In the administration of, and compliance with, this
| ||||||
3 | Section the Department and persons who are subject to this | ||||||
4 | Section
shall have the same rights, remedies, privileges, | ||||||
5 | immunities, powers and
duties, and be subject to the same | ||||||
6 | conditions, restrictions, limitations,
penalties and | ||||||
7 | definitions of terms, and employ the same modes of procedure,
| ||||||
8 | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in | ||||||
9 | respect to
all provisions therein other than the State rate of | ||||||
10 | tax), 4 (except that
the reference to the State shall be to the | ||||||
11 | taxing municipality), 5, 7, 8
(except that the jurisdiction to | ||||||
12 | which the tax shall be a debt to the
extent indicated in that | ||||||
13 | Section 8 shall be the taxing municipality), 9
(except as to | ||||||
14 | the disposition of taxes and penalties collected, and except
| ||||||
15 | that the returned merchandise credit for this municipal tax may | ||||||
16 | not be
taken against any State tax , and except that the | ||||||
17 | retailer's discount is not allowed for taxes paid on aviation | ||||||
18 | fuel that are deposited into the Local Government Aviation | ||||||
19 | Trust Fund ), 10, 11, 12 (except the reference therein to
| ||||||
20 | Section 2b of the Retailers' Occupation Tax Act), 13 (except | ||||||
21 | that any
reference to the State shall mean the taxing | ||||||
22 | municipality), the first
paragraph of Section 15, 16, 17, 18, | ||||||
23 | 19 and 20 of the Service Occupation
Tax Act and Section 3-7 of | ||||||
24 | the Uniform Penalty and Interest Act, as fully
as if those | ||||||
25 | provisions were set forth herein.
| ||||||
26 | No municipality may impose a tax under this Section unless |
| |||||||
| |||||||
1 | the municipality
also imposes a tax at the same rate under | ||||||
2 | Section 8-11-1.3 of this Code.
| ||||||
3 | Persons subject to any tax imposed pursuant to the | ||||||
4 | authority granted
in this Section may reimburse themselves for | ||||||
5 | their serviceman's tax
liability hereunder by separately | ||||||
6 | stating such tax as an additional
charge, which charge may be | ||||||
7 | stated in combination, in a single amount,
with State tax which | ||||||
8 | servicemen are authorized to collect under the
Service Use Tax | ||||||
9 | Act, pursuant to such bracket schedules as the
Department may | ||||||
10 | prescribe.
| ||||||
11 | Whenever the Department determines that a refund should be | ||||||
12 | made under
this Section to a claimant instead of issuing credit | ||||||
13 | memorandum, the
Department shall notify the State Comptroller, | ||||||
14 | who shall cause the
order to be drawn for the amount specified, | ||||||
15 | and to the person named,
in such notification from the | ||||||
16 | Department. Such refund shall be paid by
the State Treasurer | ||||||
17 | out of the municipal retailers' occupation tax fund.
| ||||||
18 | Except as otherwise provided in this paragraph, the The | ||||||
19 | Department shall forthwith pay over to the State Treasurer,
ex | ||||||
20 | officio, as trustee, all taxes and penalties collected | ||||||
21 | hereunder for deposit into the municipal retailers' occupation | ||||||
22 | tax fund. Taxes and penalties collected on aviation fuel sold | ||||||
23 | on or after December 1, 2017, shall be immediately paid over by | ||||||
24 | the Department to the State Treasurer, ex officio, as trustee, | ||||||
25 | for deposit into the Local Government Aviation Trust Fund. The | ||||||
26 | Department shall only pay moneys into the Local Government |
| |||||||
| |||||||
1 | Aviation Trust Fund under this Act for so long as the revenue | ||||||
2 | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 | ||||||
3 | are binding on the municipality. . | ||||||
4 | As soon as possible after the first day of each month, | ||||||
5 | beginning January 1, 2011, upon certification of the Department | ||||||
6 | of Revenue, the Comptroller shall order transferred, and the | ||||||
7 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
8 | local sales tax increment, as defined in the Innovation | ||||||
9 | Development and Economy Act, collected under this Section | ||||||
10 | during the second preceding calendar month for sales within a | ||||||
11 | STAR bond district. | ||||||
12 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
13 | on
or before the 25th day of each calendar month, the | ||||||
14 | Department shall
prepare and certify to the Comptroller the | ||||||
15 | disbursement of stated sums
of money to named municipalities, | ||||||
16 | the municipalities to be those from
which suppliers and | ||||||
17 | servicemen have paid taxes or penalties hereunder to
the | ||||||
18 | Department during the second preceding calendar month. The | ||||||
19 | amount
to be paid to each municipality shall be the amount (not | ||||||
20 | including credit
memoranda and not including taxes and | ||||||
21 | penalties collected on aviation fuel sold on or after December | ||||||
22 | 1, 2017 ) collected hereunder during the second preceding | ||||||
23 | calendar
month by the Department, and not including an amount | ||||||
24 | equal to the amount
of refunds made during the second preceding | ||||||
25 | calendar month by the
Department on behalf of such | ||||||
26 | municipality, and not including any amounts that are |
| |||||||
| |||||||
1 | transferred to the STAR Bonds Revenue Fund. Within 10 days
| ||||||
2 | after receipt, by the Comptroller, of the disbursement | ||||||
3 | certification to
the municipalities and the General Revenue | ||||||
4 | Fund, provided for in this
Section to be given to the | ||||||
5 | Comptroller by the Department, the
Comptroller shall cause the | ||||||
6 | orders to be drawn for the respective
amounts in accordance | ||||||
7 | with the directions contained in such
certification.
| ||||||
8 | The Department of Revenue shall implement this amendatory | ||||||
9 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
10 | and after January 1, 2002.
| ||||||
11 | Nothing in this Section shall be construed to authorize a
| ||||||
12 | municipality to impose a tax upon the privilege of engaging in | ||||||
13 | any
business which under the constitution of the United States | ||||||
14 | may not be
made the subject of taxation by this State.
| ||||||
15 | As used in this Section, "municipal" or "municipality" | ||||||
16 | means or refers to
a city, village or incorporated town, | ||||||
17 | including an incorporated town which
has superseded a civil | ||||||
18 | township.
| ||||||
19 | This Section shall be known and may be cited as the | ||||||
20 | "Non-Home Rule Municipal
Service Occupation Tax Act".
| ||||||
21 | (Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10; | ||||||
22 | 97-333, eff. 8-12-11; 97-837, eff. 7-20-12.)
| ||||||
23 | (65 ILCS 5/8-11-1.6)
| ||||||
24 | Sec. 8-11-1.6. Non-home rule municipal retailers | ||||||
25 | occupation tax;
municipalities between 20,000 and 25,000. The
|
| |||||||
| |||||||
1 | corporate
authorities of a non-home rule municipality with a | ||||||
2 | population of more than
20,000 but less than 25,000 that has, | ||||||
3 | prior to January 1, 1987, established a
Redevelopment Project | ||||||
4 | Area that has been certified as a State Sales Tax
Boundary and | ||||||
5 | has issued bonds or otherwise incurred indebtedness to pay for
| ||||||
6 | costs in excess of $5,000,000, which is secured in part by a | ||||||
7 | tax increment
allocation fund, in accordance with the | ||||||
8 | provisions of Division 11-74.4 of this
Code may, by passage of | ||||||
9 | an ordinance, impose a tax upon all persons engaged in
the | ||||||
10 | business of selling tangible personal property, other than on | ||||||
11 | an item of
tangible personal property that is titled and | ||||||
12 | registered by an agency of this
State's Government, at retail | ||||||
13 | in the municipality. This tax may not be
imposed on the sales | ||||||
14 | of food for human consumption that is to be consumed off
the | ||||||
15 | premises where it is sold (other than alcoholic beverages, soft | ||||||
16 | drinks, and
food that has been prepared for immediate | ||||||
17 | consumption) and prescription and
nonprescription medicines, | ||||||
18 | drugs, medical appliances and insulin, urine testing
| ||||||
19 | materials, syringes, and needles used by diabetics.
Beginning | ||||||
20 | December 1, 2017, this tax is not imposed on sales of aviation | ||||||
21 | fuel unless the tax revenue is expended for airport-related | ||||||
22 | purposes. If a municipality does not have an airport-related | ||||||
23 | purpose to which it dedicates aviation fuel tax revenue, then | ||||||
24 | aviation fuel is excluded from the tax. Each municipality must | ||||||
25 | comply with the certification requirements for airport-related | ||||||
26 | purposes under Section 8-11-22. For purposes of this Act, |
| |||||||
| |||||||
1 | "airport-related purposes" has the meaning ascribed in Section | ||||||
2 | 6z-20.2 of the State Finance Act. This exclusion for aviation | ||||||
3 | fuel only applies for so long as the revenue use requirements | ||||||
4 | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the | ||||||
5 | municipality. If imposed, the tax shall
only be imposed in .25% | ||||||
6 | increments of the gross receipts from such sales made
in the | ||||||
7 | course of business. Any tax imposed by a municipality under | ||||||
8 | this Section
and all civil penalties that may be assessed as an | ||||||
9 | incident thereof shall be
collected and enforced by the State | ||||||
10 | Department of Revenue. An ordinance
imposing a tax hereunder or | ||||||
11 | effecting a change in the rate
thereof shall be adopted and a | ||||||
12 | certified copy thereof filed with the Department
on or before | ||||||
13 | the first day of October, whereupon the Department shall | ||||||
14 | proceed
to administer and enforce this Section as of the first | ||||||
15 | day of January next
following such adoption and filing. The | ||||||
16 | certificate of registration that is
issued by the Department to | ||||||
17 | a retailer under the Retailers' Occupation Tax Act
shall permit | ||||||
18 | the retailer to engage in a business that is taxable under any
| ||||||
19 | ordinance or resolution enacted under this Section without | ||||||
20 | registering
separately with the Department under the ordinance | ||||||
21 | or resolution or under this
Section. The Department shall have | ||||||
22 | full power to administer and enforce this
Section, to collect | ||||||
23 | all taxes and penalties due hereunder, to dispose of taxes
and | ||||||
24 | penalties so collected in the manner hereinafter provided, and | ||||||
25 | to determine
all rights to credit memoranda, arising on account | ||||||
26 | of the erroneous payment of
tax or penalty hereunder. In the |
| |||||||
| |||||||
1 | administration of, and compliance with
this Section, the | ||||||
2 | Department and persons who are subject to this Section shall
| ||||||
3 | have the same rights, remedies, privileges, immunities, | ||||||
4 | powers, and duties, and
be subject to the same conditions, | ||||||
5 | restrictions, limitations, penalties, and
definitions of | ||||||
6 | terms, and employ the same modes of procedure, as are | ||||||
7 | prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 | ||||||
8 | through 2-65 (in respect to all
provisions therein other than | ||||||
9 | the State rate of tax), 2c, 3 (except as to the
disposition of | ||||||
10 | taxes and penalties collected , and except that the retailer's | ||||||
11 | discount is not allowed for taxes paid on aviation fuel that | ||||||
12 | are deposited into the Local Government Aviation Trust Fund ), | ||||||
13 | 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, | ||||||
14 | 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
Retailers' Occupation | ||||||
15 | Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act | ||||||
16 | as fully as if those provisions were set forth herein.
| ||||||
17 | A tax may not be imposed by a municipality under this | ||||||
18 | Section unless the
municipality also imposes a tax at the same | ||||||
19 | rate under Section 8-11-1.7 of this
Act.
| ||||||
20 | Persons subject to any tax imposed under the authority | ||||||
21 | granted in this
Section, may reimburse themselves for their | ||||||
22 | seller's tax liability hereunder by
separately stating the tax | ||||||
23 | as an additional charge, which charge may be stated
in | ||||||
24 | combination, in a single amount, with State tax which sellers | ||||||
25 | are required
to collect under the Use Tax Act, pursuant to such | ||||||
26 | bracket schedules as the
Department may prescribe.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this
Section to a claimant, instead of issuing a | ||||||
3 | credit memorandum, the Department
shall notify the State | ||||||
4 | Comptroller, who shall cause the order to be drawn for
the | ||||||
5 | amount specified, and to the person named in the notification | ||||||
6 | from the
Department. The refund shall be paid by the State | ||||||
7 | Treasurer out of the
Non-Home Rule Municipal Retailers' | ||||||
8 | Occupation Tax Fund, which is hereby
created.
| ||||||
9 | Except as otherwise provided in this paragraph, the The | ||||||
10 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
11 | officio,
as trustee, all taxes and penalties collected | ||||||
12 | hereunder for deposit into the Non-Home Rule Municipal | ||||||
13 | Retailers' Occupation Tax Fund. Taxes and penalties collected | ||||||
14 | on aviation fuel sold on or after December 1, 2017, shall be | ||||||
15 | immediately paid over by the Department to the State Treasurer, | ||||||
16 | ex officio, as trustee, for deposit into the Local Government | ||||||
17 | Aviation Trust Fund. The Department shall only pay moneys into | ||||||
18 | the Local Government Aviation Trust Fund under this Act for so | ||||||
19 | long as the revenue use requirements of 49 U.S.C. §47107(b) and | ||||||
20 | 49 U.S.C. §47133 are binding on the municipality . | ||||||
21 | As soon as possible after the first day of each month, | ||||||
22 | beginning January 1, 2011, upon certification of the Department | ||||||
23 | of Revenue, the Comptroller shall order transferred, and the | ||||||
24 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
25 | local sales tax increment, as defined in the Innovation | ||||||
26 | Development and Economy Act, collected under this Section |
| |||||||
| |||||||
1 | during the second preceding calendar month for sales within a | ||||||
2 | STAR bond district. | ||||||
3 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
4 | on or before the 25th
day of each calendar month, the | ||||||
5 | Department shall prepare and certify to the
Comptroller the | ||||||
6 | disbursement of stated sums of money to named municipalities,
| ||||||
7 | the municipalities to be those from which retailers have paid | ||||||
8 | taxes or
penalties hereunder to the Department during the | ||||||
9 | second preceding calendar
month. The amount to be paid to each | ||||||
10 | municipality shall be the amount (not
including credit | ||||||
11 | memoranda and not including taxes and penalties collected on | ||||||
12 | aviation fuel sold on or after December 1, 2017 ) collected | ||||||
13 | hereunder during the second preceding
calendar month by the | ||||||
14 | Department plus an amount the Department determines is
| ||||||
15 | necessary to offset any amounts that were erroneously paid to a | ||||||
16 | different
taxing body, and not including an amount equal to the | ||||||
17 | amount of refunds made
during the second preceding calendar | ||||||
18 | month by the Department on behalf of the
municipality, and not | ||||||
19 | including any amount that the Department determines is
| ||||||
20 | necessary to offset any amounts that were payable to a | ||||||
21 | different taxing body
but were erroneously paid to the | ||||||
22 | municipality, and not including any amounts that are | ||||||
23 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
24 | after receipt
by the Comptroller of the disbursement | ||||||
25 | certification to the municipalities
provided for in this | ||||||
26 | Section to be given to the Comptroller by the Department,
the |
| |||||||
| |||||||
1 | Comptroller shall cause the orders to be drawn for the | ||||||
2 | respective amounts
in accordance with the directions contained | ||||||
3 | in the certification.
| ||||||
4 | For the purpose of determining the local governmental unit | ||||||
5 | whose tax is
applicable, a retail sale by a producer of coal or | ||||||
6 | other mineral mined in
Illinois is a sale at retail at the | ||||||
7 | place where the coal or other mineral
mined in Illinois is | ||||||
8 | extracted from the earth. This paragraph does not apply
to coal | ||||||
9 | or other mineral when it is delivered or shipped by the seller | ||||||
10 | to the
purchaser at a point outside Illinois so that the sale | ||||||
11 | is exempt under the
federal Constitution as a sale in | ||||||
12 | interstate or foreign commerce.
| ||||||
13 | Nothing in this Section shall be construed to authorize a | ||||||
14 | municipality to
impose a tax upon the privilege of engaging in | ||||||
15 | any business which under the
constitution of the United States | ||||||
16 | may not be made the subject of taxation by
this State.
| ||||||
17 | When certifying the amount of a monthly disbursement to a | ||||||
18 | municipality under
this Section, the Department shall increase | ||||||
19 | or decrease the amount by an
amount necessary to offset any | ||||||
20 | misallocation of previous disbursements. The
offset amount | ||||||
21 | shall be the amount erroneously disbursed within the previous 6
| ||||||
22 | months from the time a misallocation is discovered.
| ||||||
23 | As used in this Section, "municipal" and "municipality" | ||||||
24 | means a city,
village, or incorporated town, including an | ||||||
25 | incorporated town that has
superseded a civil township.
| ||||||
26 | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
|
| |||||||
| |||||||
1 | (65 ILCS 5/8-11-1.7)
| ||||||
2 | Sec. 8-11-1.7. Non-home rule municipal service occupation | ||||||
3 | tax;
municipalities between 20,000 and 25,000. The corporate | ||||||
4 | authorities of a
non-home rule municipality
with a population | ||||||
5 | of more than 20,000 but less than 25,000 as determined by the
| ||||||
6 | last preceding decennial census that has, prior to January 1, | ||||||
7 | 1987, established
a Redevelopment Project Area that has been | ||||||
8 | certified as a State Sales Tax
Boundary and has issued bonds or | ||||||
9 | otherwise incurred indebtedness to pay for
costs in excess of | ||||||
10 | $5,000,000, which is secured in part by a tax increment
| ||||||
11 | allocation fund, in accordance with the provisions of Division | ||||||
12 | 11-74.4 of this
Code may, by passage of an ordinance, impose a | ||||||
13 | tax upon all persons engaged in
the municipality in the | ||||||
14 | business of making sales of service. If imposed, the
tax shall | ||||||
15 | only be imposed in .25% increments of the selling price of all
| ||||||
16 | tangible personal property transferred by such servicemen | ||||||
17 | either in the form of
tangible personal property or in the form | ||||||
18 | of real estate as an incident to a
sale of service.
This tax | ||||||
19 | may not be imposed on the sales of food for human consumption | ||||||
20 | that
is to be consumed off the premises where it is sold (other | ||||||
21 | than alcoholic
beverages, soft drinks, and food that has been | ||||||
22 | prepared for immediate
consumption) and prescription and | ||||||
23 | nonprescription medicines, drugs, medical
appliances and | ||||||
24 | insulin, urine testing materials, syringes, and needles used by
| ||||||
25 | diabetics. Beginning December 1, 2017, this tax is not imposed |
| |||||||
| |||||||
1 | on sales of aviation fuel unless the tax revenue is expended | ||||||
2 | for airport-related purposes. If a municipality does not have | ||||||
3 | an airport-related purpose to which it dedicates aviation fuel | ||||||
4 | tax revenue, then aviation fuel is excluded from the tax. Each | ||||||
5 | municipality must comply with the certification requirements | ||||||
6 | for airport-related purposes under Section 8-11-22. For | ||||||
7 | purposes of this Act, "airport-related purposes" has the | ||||||
8 | meaning ascribed in Section 6z-20.2 of the State Finance Act. | ||||||
9 | This exclusion for aviation fuel only applies for so long as | ||||||
10 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
11 | U.S.C. §47133 are binding on the municipality.
The tax imposed | ||||||
12 | by a municipality under this Sec. and all
civil penalties that | ||||||
13 | may be assessed as an incident thereof shall be collected
and | ||||||
14 | enforced by the State Department of Revenue. An ordinance
| ||||||
15 | imposing a tax hereunder or effecting a change in the rate
| ||||||
16 | thereof shall be adopted and a certified copy thereof filed | ||||||
17 | with the Department
on or before the first day of October, | ||||||
18 | whereupon the Department shall proceed
to administer and | ||||||
19 | enforce this Section as of the first day of January next
| ||||||
20 | following such adoption and filing. The certificate of
| ||||||
21 | registration that is issued by the Department to a retailer
| ||||||
22 | under the Retailers' Occupation Tax Act or under the Service | ||||||
23 | Occupation Tax Act
shall permit the registrant to engage in a | ||||||
24 | business that is taxable under any
ordinance or resolution | ||||||
25 | enacted under this Section without registering
separately with | ||||||
26 | the Department under the ordinance or resolution or under this
|
| |||||||
| |||||||
1 | Section. The Department shall have full power to administer and | ||||||
2 | enforce this
Section, to collect all taxes and penalties due | ||||||
3 | hereunder, to dispose of taxes
and penalties so collected in a | ||||||
4 | manner hereinafter provided, and to determine
all rights to | ||||||
5 | credit memoranda arising on account of the erroneous payment of
| ||||||
6 | tax or penalty hereunder. In the administration of and | ||||||
7 | compliance with this
Section, the Department and persons who | ||||||
8 | are subject to this Section shall have
the same rights, | ||||||
9 | remedies, privileges, immunities, powers, and duties, and be
| ||||||
10 | subject to the same conditions, restrictions, limitations, | ||||||
11 | penalties and
definitions of terms, and employ the same modes | ||||||
12 | of procedure, as are prescribed
in Sections 1a-1, 2, 2a, 3 | ||||||
13 | through 3-50 (in respect to all provisions therein
other than | ||||||
14 | the State rate of tax), 4 (except that the reference to the | ||||||
15 | State
shall be to the taxing municipality), 5, 7, 8 (except | ||||||
16 | that the jurisdiction to
which the tax shall be a debt to the | ||||||
17 | extent indicated in that Section 8 shall
be the taxing | ||||||
18 | municipality), 9 (except as to the disposition of taxes and
| ||||||
19 | penalties collected, and except that the returned merchandise | ||||||
20 | credit for this
municipal tax may not be taken against any | ||||||
21 | State tax , and except that the retailer's discount is not | ||||||
22 | allowed for taxes paid on aviation fuel that are deposited into | ||||||
23 | the Local Government Aviation Trust Fund ), 10, 11, 12, (except | ||||||
24 | the
reference therein to Section 2b of the Retailers' | ||||||
25 | Occupation Tax Act), 13
(except that any reference to the State | ||||||
26 | shall mean the taxing municipality),
the first paragraph of |
| |||||||
| |||||||
1 | Sections 15, 16, 17, 18, 19, and 20 of the Service
Occupation | ||||||
2 | Tax Act and Section 3-7 of the Uniform Penalty and Interest | ||||||
3 | Act, as
fully as if those provisions were set forth herein.
| ||||||
4 | A tax may not be imposed by a municipality under this | ||||||
5 | Section unless the
municipality also imposes a tax at the same | ||||||
6 | rate under Section 8-11-1.6 of this
Act.
| ||||||
7 | Person subject to any tax imposed under the authority | ||||||
8 | granted in this Section
may reimburse themselves for their | ||||||
9 | servicemen's tax liability hereunder by
separately stating the | ||||||
10 | tax as an additional charge, which charge may be stated
in | ||||||
11 | combination, in a single amount, with State tax that servicemen | ||||||
12 | are
authorized to collect under the Service Use Tax Act, under | ||||||
13 | such bracket
schedules as the Department may prescribe.
| ||||||
14 | Whenever the Department determines that a refund should be | ||||||
15 | made under this
Section to a claimant instead of issuing credit | ||||||
16 | memorandum, the Department
shall notify the State Comptroller, | ||||||
17 | who shall cause the order to be drawn for
the amount specified, | ||||||
18 | and to the person named, in such notification from the
| ||||||
19 | Department. The refund shall be paid by the State Treasurer out | ||||||
20 | of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.
| ||||||
21 | Except as otherwise provided in this paragraph, the The | ||||||
22 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
23 | officio,
as trustee, all taxes and penalties collected | ||||||
24 | hereunder for deposit into the Non-Home Rule Municipal | ||||||
25 | Retailers' Occupation Tax Fund. Taxes and penalties collected | ||||||
26 | on aviation fuel sold on or after December 1, 2017, shall be |
| |||||||
| |||||||
1 | immediately paid over by the Department to the State Treasurer, | ||||||
2 | ex officio, as trustee, for deposit into the Local Government | ||||||
3 | Aviation Trust Fund. The Department shall only pay moneys into | ||||||
4 | the Local Government Aviation Trust Fund under this Act for so | ||||||
5 | long as the revenue use requirements of 49 U.S.C. §47107(b) and | ||||||
6 | 49 U.S.C. §47133 are binding on the Municipality . | ||||||
7 | As soon as possible after the first day of each month, | ||||||
8 | beginning January 1, 2011, upon certification of the Department | ||||||
9 | of Revenue, the Comptroller shall order transferred, and the | ||||||
10 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
11 | local sales tax increment, as defined in the Innovation | ||||||
12 | Development and Economy Act, collected under this Section | ||||||
13 | during the second preceding calendar month for sales within a | ||||||
14 | STAR bond district. | ||||||
15 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
16 | on or before the 25th
day of each calendar month, the | ||||||
17 | Department shall prepare and certify to the
Comptroller the | ||||||
18 | disbursement of stated sums of money to named municipalities,
| ||||||
19 | the municipalities to be those from which suppliers and | ||||||
20 | servicemen have paid
taxes or penalties hereunder to the | ||||||
21 | Department during the second preceding
calendar month. The | ||||||
22 | amount to be paid to each municipality shall be the amount
(not | ||||||
23 | including credit memoranda and not including taxes and | ||||||
24 | penalties collected on aviation fuel sold on or after December | ||||||
25 | 1, 2017 ) collected hereunder during the second
preceding | ||||||
26 | calendar month by the Department, and not including an amount |
| |||||||
| |||||||
1 | equal
to the amount of refunds made during the second preceding | ||||||
2 | calendar month by the
Department on behalf of such | ||||||
3 | municipality, and not including any amounts that are | ||||||
4 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
5 | after receipt by the
Comptroller of the disbursement | ||||||
6 | certification to the municipalities and the
General Revenue | ||||||
7 | Fund, provided for in this Section to be given to the
| ||||||
8 | Comptroller by the Department, the Comptroller shall cause the | ||||||
9 | orders to be
drawn for the respective amounts in accordance | ||||||
10 | with the directions contained in
the certification.
| ||||||
11 | When certifying the amount of a monthly disbursement to a | ||||||
12 | municipality
under this Section, the Department shall increase | ||||||
13 | or decrease the amount by an
amount necessary to offset any | ||||||
14 | misallocation of previous disbursements. The
offset amount | ||||||
15 | shall be the amount erroneously disbursed within the previous 6
| ||||||
16 | months from the time a misallocation is discovered.
| ||||||
17 | Nothing in this Section shall be construed to authorize a | ||||||
18 | municipality to
impose a tax upon the privilege of engaging in | ||||||
19 | any business which under the
constitution of the United States | ||||||
20 | may not be made the subject of taxation by
this State.
| ||||||
21 | (Source: P.A. 96-939, eff. 6-24-10; 97-813, eff. 7-13-12.)
| ||||||
22 | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
| ||||||
23 | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax | ||||||
24 | Act. The
corporate authorities of a home rule municipality may
| ||||||
25 | impose a tax upon all persons engaged, in such municipality, in |
| |||||||
| |||||||
1 | the
business of making sales of service at the same rate of tax | ||||||
2 | imposed
pursuant to Section 8-11-1, of the selling price of all | ||||||
3 | tangible personal
property transferred by such servicemen | ||||||
4 | either in the form of tangible
personal property or in the form | ||||||
5 | of real estate as an incident to a sale of
service. If imposed, | ||||||
6 | such tax shall only be imposed in 1/4% increments. On
and after | ||||||
7 | September 1, 1991, this additional tax may not be imposed on | ||||||
8 | the
sales of food for human consumption which is to be consumed | ||||||
9 | off the
premises where it is sold (other than alcoholic | ||||||
10 | beverages, soft
drinks and food which has been prepared for | ||||||
11 | immediate consumption) and
prescription and nonprescription | ||||||
12 | medicines, drugs, medical appliances and
insulin, urine | ||||||
13 | testing materials, syringes and needles used by diabetics. | ||||||
14 | Beginning December 1, 2017, this tax may not be imposed on | ||||||
15 | sales of aviation fuel unless the tax revenue is expended for | ||||||
16 | airport-related purposes. If a municipality does not have an | ||||||
17 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
18 | revenue, then aviation fuel shall be excluded from tax. Each | ||||||
19 | municipality must comply with the certification requirements | ||||||
20 | for airport-related purposes under Section 8-11-22. For | ||||||
21 | purposes of this Act, "airport-related purposes" has the | ||||||
22 | meaning ascribed in Section 6z-20.2 of the State Finance Act. | ||||||
23 | This exception for aviation fuel only applies for so long as | ||||||
24 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
25 | U.S.C. §47133 are binding on the State. The changes made to | ||||||
26 | this Section by this amendatory Act of the 100th General |
| |||||||
| |||||||
1 | Assembly are a denial and limitation of home rule powers and | ||||||
2 | functions under subsection (g) of Section 6 of Article VII of | ||||||
3 | the Illinois Constitution.
The tax imposed by a home rule | ||||||
4 | municipality
pursuant to this Section and all civil penalties | ||||||
5 | that may be assessed as
an incident thereof shall be collected | ||||||
6 | and enforced by the State
Department of Revenue. The | ||||||
7 | certificate of registration which is issued
by the Department | ||||||
8 | to a retailer under the Retailers' Occupation Tax
Act or under | ||||||
9 | the Service Occupation Tax Act shall permit
such registrant to | ||||||
10 | engage in a business which is taxable under any
ordinance or | ||||||
11 | resolution enacted pursuant to this Section without
| ||||||
12 | registering separately with the Department under such | ||||||
13 | ordinance or
resolution or under this Section. The Department | ||||||
14 | shall have full power
to administer and enforce this Section; | ||||||
15 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
16 | taxes and penalties so collected
in the manner hereinafter | ||||||
17 | provided, and to determine all rights to
credit memoranda | ||||||
18 | arising on account of the erroneous payment of tax or
penalty | ||||||
19 | hereunder. In the administration of, and compliance with, this
| ||||||
20 | Section the Department and persons who are subject to this | ||||||
21 | Section
shall have the same rights, remedies, privileges, | ||||||
22 | immunities, powers and
duties, and be subject to the same | ||||||
23 | conditions, restrictions,
limitations, penalties and | ||||||
24 | definitions of terms, and employ the same
modes of procedure, | ||||||
25 | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in | ||||||
26 | respect to all provisions therein other than the State rate of
|
| |||||||
| |||||||
1 | tax), 4 (except that the reference to the State shall be to the | ||||||
2 | taxing
municipality), 5, 7, 8 (except that the jurisdiction to | ||||||
3 | which the tax shall
be a debt to the extent indicated in that | ||||||
4 | Section 8 shall be the taxing
municipality), 9 (except as to | ||||||
5 | the disposition of taxes and penalties
collected, and except | ||||||
6 | that the returned merchandise credit for this
municipal tax may | ||||||
7 | not be taken against any State tax), 10, 11, 12
(except the | ||||||
8 | reference therein to Section 2b of the Retailers' Occupation
| ||||||
9 | Tax Act), 13 (except that any reference to the State shall mean | ||||||
10 | the
taxing municipality), the first paragraph of Section 15, | ||||||
11 | 16, 17
(except that credit memoranda issued hereunder may not | ||||||
12 | be used to
discharge any State tax liability), 18, 19 and 20 of | ||||||
13 | the Service
Occupation Tax Act and Section 3-7 of the Uniform | ||||||
14 | Penalty and Interest Act,
as fully as if those provisions were | ||||||
15 | set forth herein.
| ||||||
16 | No tax may be imposed by a home rule municipality pursuant | ||||||
17 | to this
Section unless such municipality also imposes a tax at | ||||||
18 | the same rate
pursuant to Section 8-11-1 of this Act.
| ||||||
19 | Persons subject to any tax imposed pursuant to the | ||||||
20 | authority granted
in this Section may reimburse themselves for | ||||||
21 | their serviceman's tax
liability hereunder by separately | ||||||
22 | stating such tax as an additional
charge, which charge may be | ||||||
23 | stated in combination, in a single amount,
with State tax which | ||||||
24 | servicemen are authorized to collect under the
Service Use Tax | ||||||
25 | Act, pursuant to such bracket schedules as the
Department may | ||||||
26 | prescribe.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under
this Section to a claimant instead of issuing credit | ||||||
3 | memorandum, the
Department shall notify the State Comptroller, | ||||||
4 | who shall cause the
order to be drawn for the amount specified, | ||||||
5 | and to the person named,
in such notification from the | ||||||
6 | Department. Such refund shall be paid by
the State Treasurer | ||||||
7 | out of the home rule municipal retailers' occupation
tax fund.
| ||||||
8 | Except as otherwise provided in this paragraph, the The | ||||||
9 | Department shall forthwith pay over to the State Treasurer,
| ||||||
10 | ex-officio, as trustee, all taxes and penalties collected | ||||||
11 | hereunder for deposit into the Home Rule Municipal Retailers' | ||||||
12 | Occupation Tax Fund. Taxes and penalties collected on aviation | ||||||
13 | fuel sold on or after December 1, 2017, shall be immediately | ||||||
14 | paid over by the Department to the State Treasurer, ex officio, | ||||||
15 | as trustee, for deposit into the Local Government Aviation | ||||||
16 | Trust Fund. The Department shall only pay moneys into the State | ||||||
17 | Aviation Program Fund under this Act for so long as the revenue | ||||||
18 | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 | ||||||
19 | are binding on the municipality. . | ||||||
20 | As soon as possible after the first day of each month, | ||||||
21 | beginning January 1, 2011, upon certification of the Department | ||||||
22 | of Revenue, the Comptroller shall order transferred, and the | ||||||
23 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
24 | local sales tax increment, as defined in the Innovation | ||||||
25 | Development and Economy Act, collected under this Section | ||||||
26 | during the second preceding calendar month for sales within a |
| |||||||
| |||||||
1 | STAR bond district. | ||||||
2 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
3 | on
or before the 25th day of each calendar month, the | ||||||
4 | Department shall
prepare and certify to the Comptroller the | ||||||
5 | disbursement of stated sums
of money to named municipalities, | ||||||
6 | the municipalities to be those from
which suppliers and | ||||||
7 | servicemen have paid taxes or penalties hereunder to
the | ||||||
8 | Department during the second preceding calendar month. The | ||||||
9 | amount
to be paid to each municipality shall be the amount (not | ||||||
10 | including credit
memoranda and not including taxes and | ||||||
11 | penalties collected on aviation fuel sold on or after December | ||||||
12 | 1, 2017 ) collected hereunder during the second preceding | ||||||
13 | calendar
month by the Department, and not including an amount | ||||||
14 | equal to the amount
of refunds made during the second preceding | ||||||
15 | calendar month by the
Department on behalf of such | ||||||
16 | municipality, and not including any amounts that are | ||||||
17 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
18 | after receipt, by
the Comptroller, of the disbursement | ||||||
19 | certification to the municipalities,
provided for in this | ||||||
20 | Section to be given to the Comptroller by the
Department, the | ||||||
21 | Comptroller shall cause the orders to be drawn for the
| ||||||
22 | respective amounts in accordance with the directions contained | ||||||
23 | in such
certification.
| ||||||
24 | In addition to the disbursement required by the preceding | ||||||
25 | paragraph and
in order to mitigate delays caused by | ||||||
26 | distribution procedures, an
allocation shall, if requested, be |
| |||||||
| |||||||
1 | made within 10 days after January 14, 1991,
and in November of | ||||||
2 | 1991 and each year thereafter, to each municipality that
| ||||||
3 | received more than $500,000 during the preceding fiscal year, | ||||||
4 | (July 1 through
June 30) whether collected by the municipality | ||||||
5 | or disbursed by the Department
as required by this Section. | ||||||
6 | Within 10 days after January 14, 1991,
participating | ||||||
7 | municipalities shall notify the Department in writing of their
| ||||||
8 | intent to participate. In addition, for the initial | ||||||
9 | distribution,
participating municipalities shall certify to | ||||||
10 | the Department the amounts
collected by the municipality for | ||||||
11 | each month under its home rule occupation and
service | ||||||
12 | occupation tax during the period July 1, 1989 through June 30, | ||||||
13 | 1990.
The allocation within 10 days after January 14, 1991,
| ||||||
14 | shall be in an amount equal to the monthly average of these | ||||||
15 | amounts,
excluding the 2 months of highest receipts. Monthly | ||||||
16 | average for the period
of July 1, 1990 through June 30, 1991 | ||||||
17 | will be determined as follows: the
amounts collected by the | ||||||
18 | municipality under its home rule occupation and
service | ||||||
19 | occupation tax during the period of July 1, 1990 through | ||||||
20 | September 30,
1990, plus amounts collected by the Department | ||||||
21 | and paid to such
municipality through June 30, 1991, excluding | ||||||
22 | the 2 months of highest
receipts. The monthly average for each | ||||||
23 | subsequent period of July 1 through
June 30 shall be an amount | ||||||
24 | equal to the monthly distribution made to each
such | ||||||
25 | municipality under the preceding paragraph during this period,
| ||||||
26 | excluding the 2 months of highest receipts. The distribution |
| |||||||
| |||||||
1 | made in
November 1991 and each year thereafter under this | ||||||
2 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
3 | amount allocated and disbursed
under this paragraph in the | ||||||
4 | preceding period of July 1 through June 30.
The Department | ||||||
5 | shall prepare and certify to the Comptroller for
disbursement | ||||||
6 | the allocations made in accordance with this paragraph.
| ||||||
7 | Nothing in this Section shall be construed to authorize a
| ||||||
8 | municipality to impose a tax upon the privilege of engaging in | ||||||
9 | any
business which under the constitution of the United States | ||||||
10 | may not be
made the subject of taxation by this State.
| ||||||
11 | An ordinance or resolution imposing or discontinuing a tax | ||||||
12 | hereunder or
effecting a change in the rate thereof shall be | ||||||
13 | adopted and a certified
copy thereof filed with the Department | ||||||
14 | on or before the first day of June,
whereupon the Department | ||||||
15 | shall proceed to administer and enforce this
Section as of the | ||||||
16 | first day of September next following such adoption and
filing. | ||||||
17 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
18 | or
discontinuing the tax hereunder or effecting a change in the | ||||||
19 | rate thereof
shall be adopted and a certified copy thereof | ||||||
20 | filed with the Department on
or before the first day of July, | ||||||
21 | whereupon the Department shall proceed to
administer and | ||||||
22 | enforce this Section as of the first day of October next
| ||||||
23 | following such adoption and filing. Beginning January 1, 1993, | ||||||
24 | an ordinance
or resolution imposing or discontinuing the tax | ||||||
25 | hereunder or effecting a
change in the rate thereof shall be | ||||||
26 | adopted and a certified copy thereof
filed with the Department |
| |||||||
| |||||||
1 | on or before the first day of October, whereupon
the Department | ||||||
2 | shall proceed to administer and enforce this Section as of
the | ||||||
3 | first day of January next following such adoption and filing.
| ||||||
4 | However, a municipality located in a county with a population | ||||||
5 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
6 | at the general primary
election in 1994 may adopt an ordinance | ||||||
7 | or resolution imposing the tax under
this Section and file a | ||||||
8 | certified copy of the ordinance or resolution with the
| ||||||
9 | Department on or before July 1, 1994. The Department shall then | ||||||
10 | proceed to
administer and enforce this Section as of October 1, | ||||||
11 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
12 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
13 | change in the rate thereof shall
either (i) be adopted and a | ||||||
14 | certified copy thereof filed with the Department on
or
before | ||||||
15 | the first day of April, whereupon the Department shall proceed | ||||||
16 | to
administer and enforce this Section as of the first day of | ||||||
17 | July next following
the adoption and filing; or (ii) be adopted | ||||||
18 | and a certified copy thereof filed
with the Department on or | ||||||
19 | before the first day of October, whereupon the
Department shall | ||||||
20 | proceed to administer and enforce this Section as of the first
| ||||||
21 | day of January next following the adoption and filing.
| ||||||
22 | Any unobligated balance remaining in the Municipal | ||||||
23 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
24 | was abolished by Public Act
85-1135, and all receipts of | ||||||
25 | municipal tax as a result of audits of
liability periods prior | ||||||
26 | to January 1, 1990, shall be paid into the Local
Government Tax |
| |||||||
| |||||||
1 | Fund, for distribution as provided by this Section prior to
the | ||||||
2 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
3 | as a
result of an assessment not arising from an audit, for | ||||||
4 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
5 | the Local Government Tax Fund
for distribution before July 1, | ||||||
6 | 1990, as provided by this Section prior to
the enactment of | ||||||
7 | Public Act 85-1135, and on and after July 1, 1990, all
such | ||||||
8 | receipts shall be distributed as provided in Section 6z-18 of | ||||||
9 | the
State Finance Act.
| ||||||
10 | As used in this Section, "municipal" and "municipality" | ||||||
11 | means a city,
village or incorporated town, including an | ||||||
12 | incorporated town which has
superseded a civil township.
| ||||||
13 | This Section shall be known and may be cited as the Home | ||||||
14 | Rule Municipal
Service Occupation Tax Act.
| ||||||
15 | (Source: P.A. 96-939, eff. 6-24-10.)
| ||||||
16 | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
| ||||||
17 | Sec. 8-11-6a. Home rule municipalities; preemption of | ||||||
18 | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | ||||||
19 | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | ||||||
20 | 1, 1990, no home rule municipality has the
authority to impose, | ||||||
21 | pursuant to its home rule authority, a retailer's
occupation | ||||||
22 | tax, service occupation tax, use tax, sales tax or other
tax on | ||||||
23 | the use, sale or purchase of tangible personal property
based | ||||||
24 | on the gross receipts from such sales or the selling or | ||||||
25 | purchase
price of said tangible personal property. |
| |||||||
| |||||||
1 | Notwithstanding the foregoing,
this Section does not preempt | ||||||
2 | any home rule imposed tax such as the
following: (1) a tax on | ||||||
3 | alcoholic beverages, whether based on gross receipts,
volume | ||||||
4 | sold or any other measurement; (2) a tax based on the number of | ||||||
5 | units
of cigarettes or tobacco products (provided, however, | ||||||
6 | that a home rule
municipality that has not imposed a tax based | ||||||
7 | on the number of units of
cigarettes or tobacco products before | ||||||
8 | July 1, 1993, shall not impose such a tax
after that date); (3) | ||||||
9 | a tax, however measured, based on
the use of a hotel or motel | ||||||
10 | room or similar facility; (4) a tax, however
measured, on the | ||||||
11 | sale or transfer of real property; (5) a tax, however
measured, | ||||||
12 | on lease receipts; (6) a tax on food prepared for immediate
| ||||||
13 | consumption and on alcoholic beverages sold by a business which | ||||||
14 | provides
for on premise consumption of said food or alcoholic | ||||||
15 | beverages; or (7)
other taxes not based on the selling or | ||||||
16 | purchase price or gross receipts
from the use, sale or purchase | ||||||
17 | of tangible personal property. This Section does not preempt a | ||||||
18 | home rule municipality with a population of more than 2,000,000 | ||||||
19 | from imposing a tax, however measured, on the use, for | ||||||
20 | consideration, of a parking lot, garage, or other parking | ||||||
21 | facility. This Section
is not intended to affect any existing | ||||||
22 | tax on food and beverages prepared
for immediate consumption on | ||||||
23 | the premises where the sale occurs, or any
existing tax on | ||||||
24 | alcoholic beverages, or any existing tax imposed on the
charge | ||||||
25 | for renting a hotel or motel room, which was in effect January | ||||||
26 | 15,
1988, or any extension of the effective date of such an |
| |||||||
| |||||||
1 | existing tax by
ordinance of the municipality imposing the tax, | ||||||
2 | which extension is hereby
authorized, in any non-home rule | ||||||
3 | municipality in which the imposition of
such a tax has been | ||||||
4 | upheld by judicial determination, nor is this Section
intended | ||||||
5 | to preempt the authority granted by Public Act 85-1006. On and | ||||||
6 | after December 1, 2017, no home rule municipality has the | ||||||
7 | authority to impose, pursuant to its home rule authority, a | ||||||
8 | tax, however measured, on sales of aviation fuel, as defined in | ||||||
9 | Section 3 of the Retailers' Occupation Tax Act, unless the tax | ||||||
10 | revenue is expended for airport-related purposes. For purposes | ||||||
11 | of this Section, "airport-related purposes" has the meaning | ||||||
12 | ascribed in Section 6z-20.2 of the State Finance Act. Aviation | ||||||
13 | fuel shall be excluded from tax only for so long as the revenue | ||||||
14 | use requirements of 49 U.S.C. §47017 (b) and 49 U.S.C. §47133 | ||||||
15 | are binding on the municipality. This
Section is a limitation, | ||||||
16 | pursuant to subsection (g) of Section 6 of Article
VII of the | ||||||
17 | Illinois Constitution, on the power of home rule units to tax. | ||||||
18 | The changes made to this Section by this amendatory Act of the | ||||||
19 | 100th General Assembly are a denial and limitation of home rule | ||||||
20 | powers and functions under subsection (g) of Section 6 of | ||||||
21 | Article VII of the Illinois Constitution.
| ||||||
22 | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
| ||||||
23 | (65 ILCS 5/8-11-22 new) | ||||||
24 | Sec. 8-11-22. Certification for airport-related purposes. | ||||||
25 | On or before September 1, 2017, and on or before each April 1 |
| |||||||
| |||||||
1 | and October 1 thereafter, each municipality (and District in | ||||||
2 | the case of business district operating within a municipality) | ||||||
3 | must certify to the Department of Transportation, in the form | ||||||
4 | and manner required by the Department, whether the municipality | ||||||
5 | has an airport-related purpose, which would allow any | ||||||
6 | Retailers' Occupation Tax and Service Occupation Tax imposed by | ||||||
7 | the municipality to include tax on aviation fuel. On or before | ||||||
8 | October 1, 2017, and on or before each May 1 and November 1 | ||||||
9 | thereafter, the Department of Transportation shall provide to | ||||||
10 | the Department of Revenue, a list of units of local government | ||||||
11 | which have certified to the Department of Transportation that | ||||||
12 | they have airport-related purposes, which would allow any | ||||||
13 | Retailers' Occupation Tax and Service Occupation Tax imposed by | ||||||
14 | the unit of local government to include tax on aviation fuel. | ||||||
15 | All disputes regarding whether or not a unit of local | ||||||
16 | government has an airport-related purpose shall be resolved by | ||||||
17 | the Department of Transportation. | ||||||
18 | (65 ILCS 5/11-74.3-6) | ||||||
19 | Sec. 11-74.3-6. Business district revenue and obligations; | ||||||
20 | business district tax allocation fund. | ||||||
21 | (a) If the corporate authorities of a municipality have | ||||||
22 | approved a business district plan, have designated a business | ||||||
23 | district, and have elected to impose a tax by ordinance | ||||||
24 | pursuant to subsection (10) or (11) of Section 11-74.3-3, then | ||||||
25 | each year after the date of the approval of the ordinance but |
| |||||||
| |||||||
1 | terminating upon the date all business district project costs | ||||||
2 | and all obligations paying or reimbursing business district | ||||||
3 | project costs, if any, have been paid, but in no event later | ||||||
4 | than the dissolution date, all amounts generated by the | ||||||
5 | retailers' occupation tax and service occupation tax shall be | ||||||
6 | collected and the tax shall be enforced by the Department of | ||||||
7 | Revenue in the same manner as all retailers' occupation taxes | ||||||
8 | and service occupation taxes imposed in the municipality | ||||||
9 | imposing the tax and all amounts generated by the hotel | ||||||
10 | operators' occupation tax shall be collected and the tax shall | ||||||
11 | be enforced by the municipality in the same manner as all hotel | ||||||
12 | operators' occupation taxes imposed in the municipality | ||||||
13 | imposing the tax. The corporate authorities of the municipality | ||||||
14 | shall deposit the proceeds of the taxes imposed under | ||||||
15 | subsections (10) and (11) of Section 11-74.3-3 into a special | ||||||
16 | fund of the municipality called the "[Name of] Business | ||||||
17 | District Tax Allocation Fund" for the purpose of paying or | ||||||
18 | reimbursing business district project costs and obligations | ||||||
19 | incurred in the payment of those costs. | ||||||
20 | (b) The corporate authorities of a municipality that has | ||||||
21 | designated a business district under this Law may, by | ||||||
22 | ordinance, impose a Business District Retailers' Occupation | ||||||
23 | Tax upon all persons engaged in the business of selling | ||||||
24 | tangible personal property, other than an item of tangible | ||||||
25 | personal property titled or registered with an agency of this | ||||||
26 | State's government, at retail in the business district at a |
| |||||||
| |||||||
1 | rate not to exceed 1% of the gross receipts from the sales made | ||||||
2 | in the course of such business, to be imposed only in 0.25% | ||||||
3 | increments. The tax may not be imposed on food for human | ||||||
4 | consumption that is to be consumed off the premises where it is | ||||||
5 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
6 | that has been prepared for immediate consumption),
| ||||||
7 | prescription and nonprescription medicines, drugs, medical | ||||||
8 | appliances, modifications to a motor vehicle for the purpose of | ||||||
9 | rendering it usable by a person with a disability, and insulin, | ||||||
10 | urine testing materials, syringes, and needles used by | ||||||
11 | diabetics, for human use. Beginning December 1, 2017, this tax | ||||||
12 | is not imposed on sales of aviation fuel unless the tax revenue | ||||||
13 | is expended for airport-related purposes. If the District does | ||||||
14 | not have an airport-related purpose to which it dedicates | ||||||
15 | aviation fuel tax revenue, then aviation fuel is excluded from | ||||||
16 | the tax. Each municipality must comply with the certification | ||||||
17 | requirements for airport-related purposes under Section | ||||||
18 | 8-11-22. For purposes of this Act, "airport-related purposes" | ||||||
19 | has the meaning ascribed in Section 6z-20.2 of the State | ||||||
20 | Finance Act. This exclusion for aviation fuel only applies for | ||||||
21 | so long as the revenue use requirements of 49 U.S.C. §47107(b) | ||||||
22 | and 49 U.S.C. §47133 are binding on the District. | ||||||
23 | The tax imposed under this subsection and all civil | ||||||
24 | penalties that may be assessed as an incident thereof shall be | ||||||
25 | collected and enforced by the Department of Revenue. The | ||||||
26 | certificate of registration that is issued by the Department to |
| |||||||
| |||||||
1 | a retailer under the Retailers' Occupation Tax Act shall permit | ||||||
2 | the retailer to engage in a business that is taxable under any | ||||||
3 | ordinance or resolution enacted pursuant to this subsection | ||||||
4 | without registering separately with the Department under such | ||||||
5 | ordinance or resolution or under this subsection. The | ||||||
6 | Department of Revenue shall have full power to administer and | ||||||
7 | enforce this subsection; to collect all taxes and penalties due | ||||||
8 | under this subsection in the manner hereinafter provided; and | ||||||
9 | to determine all rights to credit memoranda arising on account | ||||||
10 | of the erroneous payment of tax or penalty under this | ||||||
11 | subsection. In the administration of, and compliance with, this | ||||||
12 | subsection, the Department and persons who are subject to this | ||||||
13 | subsection shall have the same rights, remedies, privileges, | ||||||
14 | immunities, powers and duties, and be subject to the same | ||||||
15 | conditions, restrictions, limitations, penalties, exclusions, | ||||||
16 | exemptions, and definitions of terms and employ the same modes | ||||||
17 | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 | ||||||
18 | through 2-65 (in respect to all provisions therein other than | ||||||
19 | the State rate of tax), 2c through 2h, 3 (except as to the | ||||||
20 | disposition of taxes and penalties collected , and except that | ||||||
21 | the retailer's discount is not allowed for taxes paid on | ||||||
22 | aviation fuel that are deposited into the Local Government | ||||||
23 | Aviation Trust Fund ), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, | ||||||
24 | 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the | ||||||
25 | Retailers' Occupation Tax Act and all provisions of the Uniform | ||||||
26 | Penalty and Interest Act, as fully as if those provisions were |
| |||||||
| |||||||
1 | set forth herein. | ||||||
2 | Persons subject to any tax imposed under this subsection | ||||||
3 | may reimburse themselves for their seller's tax liability under | ||||||
4 | this subsection by separately stating the tax as an additional | ||||||
5 | charge, which charge may be stated in combination, in a single | ||||||
6 | amount, with State taxes that sellers are required to collect | ||||||
7 | under the Use Tax Act, in accordance with such bracket | ||||||
8 | schedules as the Department may prescribe. | ||||||
9 | Whenever the Department determines that a refund should be | ||||||
10 | made under this subsection to a claimant instead of issuing a | ||||||
11 | credit memorandum, the Department shall notify the State | ||||||
12 | Comptroller, who shall cause the order to be drawn for the | ||||||
13 | amount specified and to the person named in the notification | ||||||
14 | from the Department. The refund shall be paid by the State | ||||||
15 | Treasurer out of the business district retailers' occupation | ||||||
16 | tax fund. | ||||||
17 | Except as otherwise provided in this paragraph, the The | ||||||
18 | Department shall immediately pay over to the State Treasurer, | ||||||
19 | ex officio, as trustee, all taxes, penalties, and interest | ||||||
20 | collected under this subsection for deposit into the business | ||||||
21 | district retailers' occupation tax fund. Taxes and penalties | ||||||
22 | collected on aviation fuel sold on or after December 1, 2017, | ||||||
23 | shall be immediately paid over by the Department to the State | ||||||
24 | Treasurer, ex officio, as trustee, for deposit into the Local | ||||||
25 | Government Aviation Trust Fund. The Department shall only pay | ||||||
26 | moneys into the Local Government Aviation Trust Fund under this |
| |||||||
| |||||||
1 | Act for so long as the revenue use requirements of 49 U.S.C. | ||||||
2 | §47107(b) and 49 U.S.C. §47133 are binding on the District. | ||||||
3 | As soon as possible after the first day of each month, | ||||||
4 | beginning January 1, 2011, upon certification of the Department | ||||||
5 | of Revenue, the Comptroller shall order transferred, and the | ||||||
6 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
7 | local sales tax increment, as defined in the Innovation | ||||||
8 | Development and Economy Act, collected under this subsection | ||||||
9 | during the second preceding calendar month for sales within a | ||||||
10 | STAR bond district. | ||||||
11 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
12 | on or before the 25th day of each calendar month, the | ||||||
13 | Department shall prepare and certify to the Comptroller the | ||||||
14 | disbursement of stated sums of money to named municipalities | ||||||
15 | from the business district retailers' occupation tax fund, the | ||||||
16 | municipalities to be those from which retailers have paid taxes | ||||||
17 | or penalties under this subsection to the Department during the | ||||||
18 | second preceding calendar month. The amount to be paid to each | ||||||
19 | municipality shall be the amount (not including credit | ||||||
20 | memoranda and not including taxes and penalties collected on | ||||||
21 | aviation fuel sold on or after December 1, 2017 ) collected | ||||||
22 | under this subsection during the second preceding calendar | ||||||
23 | month by the Department plus an amount the Department | ||||||
24 | determines is necessary to offset any amounts that were | ||||||
25 | erroneously paid to a different taxing body, and not including | ||||||
26 | an amount equal to the amount of refunds made during the second |
| |||||||
| |||||||
1 | preceding calendar month by the Department, less 2% of that | ||||||
2 | amount (except the amount collected on aviation fuel sold on or | ||||||
3 | after December 1, 2017) , which shall be deposited into the Tax | ||||||
4 | Compliance and Administration Fund and shall be used by the | ||||||
5 | Department, subject to appropriation, to cover the costs of the | ||||||
6 | Department in administering and enforcing the provisions of | ||||||
7 | this subsection, on behalf of such municipality, and not | ||||||
8 | including any amount that the Department determines is | ||||||
9 | necessary to offset any amounts that were payable to a | ||||||
10 | different taxing body but were erroneously paid to the | ||||||
11 | municipality, and not including any amounts that are | ||||||
12 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
13 | after receipt by the Comptroller of the disbursement | ||||||
14 | certification to the municipalities provided for in this | ||||||
15 | subsection to be given to the Comptroller by the Department, | ||||||
16 | the Comptroller shall cause the orders to be drawn for the | ||||||
17 | respective amounts in accordance with the directions contained | ||||||
18 | in the certification. The proceeds of the tax paid to | ||||||
19 | municipalities under this subsection shall be deposited into | ||||||
20 | the Business District Tax Allocation Fund by the municipality.
| ||||||
21 | An ordinance imposing or discontinuing the tax under this | ||||||
22 | subsection or effecting a change in the rate thereof shall | ||||||
23 | either (i) be adopted and a certified copy thereof filed with | ||||||
24 | the Department on or before the first day of April, whereupon | ||||||
25 | the Department, if all other requirements of this subsection | ||||||
26 | are met, shall proceed to administer and enforce this |
| |||||||
| |||||||
1 | subsection as of the first day of July next following the | ||||||
2 | adoption and filing; or (ii) be adopted and a certified copy | ||||||
3 | thereof filed with the Department on or before the first day of | ||||||
4 | October, whereupon, if all other requirements of this | ||||||
5 | subsection are met, the Department shall proceed to administer | ||||||
6 | and enforce this subsection as of the first day of January next | ||||||
7 | following the adoption and filing. | ||||||
8 | The Department of Revenue shall not administer or enforce | ||||||
9 | an ordinance imposing, discontinuing, or changing the rate of | ||||||
10 | the tax under this subsection, until the municipality also | ||||||
11 | provides, in the manner prescribed by the Department, the | ||||||
12 | boundaries of the business district and each address in the | ||||||
13 | business district in such a way that the Department can | ||||||
14 | determine by its address whether a business is located in the | ||||||
15 | business district. The municipality must provide this boundary | ||||||
16 | and address information to the Department on or before April 1 | ||||||
17 | for administration and enforcement of the tax under this | ||||||
18 | subsection by the Department beginning on the following July 1 | ||||||
19 | and on or before October 1 for administration and enforcement | ||||||
20 | of the tax under this subsection by the Department beginning on | ||||||
21 | the following January 1. The Department of Revenue shall not | ||||||
22 | administer or enforce any change made to the boundaries of a | ||||||
23 | business district or address change, addition, or deletion | ||||||
24 | until the municipality reports the boundary change or address | ||||||
25 | change, addition, or deletion to the Department in the manner | ||||||
26 | prescribed by the Department. The municipality must provide |
| |||||||
| |||||||
1 | this boundary change information or address change, addition, | ||||||
2 | or deletion to the Department on or before April 1 for | ||||||
3 | administration and enforcement by the Department of the change | ||||||
4 | beginning on the following July 1 and on or before October 1 | ||||||
5 | for administration and enforcement by the Department of the | ||||||
6 | change beginning on the following January 1. The retailers in | ||||||
7 | the business district shall be responsible for charging the tax | ||||||
8 | imposed under this subsection. If a retailer is incorrectly | ||||||
9 | included or excluded from the list of those required to collect | ||||||
10 | the tax under this subsection, both the Department of Revenue | ||||||
11 | and the retailer shall be held harmless if they reasonably | ||||||
12 | relied on information provided by the municipality. | ||||||
13 | A municipality that imposes the tax under this subsection | ||||||
14 | must submit to the Department of Revenue any other information | ||||||
15 | as the Department may require for the administration and | ||||||
16 | enforcement of the tax.
| ||||||
17 | When certifying the amount of a monthly disbursement to a | ||||||
18 | municipality under this subsection, the Department shall | ||||||
19 | increase or decrease the amount by an amount necessary to | ||||||
20 | offset any misallocation of previous disbursements. The offset | ||||||
21 | amount shall be the amount erroneously disbursed within the | ||||||
22 | previous 6 months from the time a misallocation is discovered. | ||||||
23 | Nothing in this subsection shall be construed to authorize | ||||||
24 | the municipality to impose a tax upon the privilege of engaging | ||||||
25 | in any business which under the Constitution of the United | ||||||
26 | States may not be made the subject of taxation by this State. |
| |||||||
| |||||||
1 | If a tax is imposed under this subsection (b), a tax shall | ||||||
2 | also be imposed under subsection (c) of this Section. | ||||||
3 | (c) If a tax has been imposed under subsection (b), a | ||||||
4 | Business District Service Occupation Tax shall also be imposed | ||||||
5 | upon all persons engaged, in the business district, in the | ||||||
6 | business of making sales of service, who, as an incident to | ||||||
7 | making those sales of service, transfer tangible personal | ||||||
8 | property within the business district, either in the form of | ||||||
9 | tangible personal property or in the form of real estate as an | ||||||
10 | incident to a sale of service. The tax shall be imposed at the | ||||||
11 | same rate as the tax imposed in subsection (b) and shall not | ||||||
12 | exceed 1% of the selling price of tangible personal property so | ||||||
13 | transferred within the business district, to be imposed only in | ||||||
14 | 0.25% increments. The tax may not be imposed on food for human | ||||||
15 | consumption that is to be consumed off the premises where it is | ||||||
16 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
17 | that has been prepared for immediate consumption),
| ||||||
18 | prescription and nonprescription medicines, drugs, medical | ||||||
19 | appliances, modifications to a motor vehicle for the purpose of | ||||||
20 | rendering it usable by a person with a disability, and insulin, | ||||||
21 | urine testing materials, syringes, and needles used by | ||||||
22 | diabetics, for human use. Beginning December 1, 2017, this tax | ||||||
23 | is not imposed on sales of aviation fuel unless the tax revenue | ||||||
24 | is expended for airport-related purposes. If the District does | ||||||
25 | not have an airport-related purpose to which it dedicates | ||||||
26 | aviation fuel tax revenue, then aviation fuel is excluded from |
| |||||||
| |||||||
1 | the tax. Each municipality must comply with the certification | ||||||
2 | requirements for airport-related purposes under Section | ||||||
3 | 8-11-22. For purposes of this Act, "airport-related purposes" | ||||||
4 | has the meaning ascribed in Section 6z-20.2 of the State | ||||||
5 | Finance Act. This exclusion for aviation fuel only applies for | ||||||
6 | so long as the revenue use requirements of 49 U.S.C. §47107(b) | ||||||
7 | and 49 U.S.C. §47133 are binding on the District. | ||||||
8 | The tax imposed under this subsection and all civil | ||||||
9 | penalties that may be assessed as an incident thereof shall be | ||||||
10 | collected and enforced by the Department of Revenue. The | ||||||
11 | certificate of registration which is issued by the Department | ||||||
12 | to a retailer under the Retailers' Occupation Tax Act or under | ||||||
13 | the Service Occupation Tax Act shall permit such registrant to | ||||||
14 | engage in a business which is taxable under any ordinance or | ||||||
15 | resolution enacted pursuant to this subsection without | ||||||
16 | registering separately with the Department under such | ||||||
17 | ordinance or resolution or under this subsection. The | ||||||
18 | Department of Revenue shall have full power to administer and | ||||||
19 | enforce this subsection; to collect all taxes and penalties due | ||||||
20 | under this subsection; to dispose of taxes and penalties so | ||||||
21 | collected in the manner hereinafter provided; and to determine | ||||||
22 | all rights to credit memoranda arising on account of the | ||||||
23 | erroneous payment of tax or penalty under this subsection. In | ||||||
24 | the administration of, and compliance with this subsection, the | ||||||
25 | Department and persons who are subject to this subsection shall | ||||||
26 | have the same rights, remedies, privileges, immunities, powers |
| |||||||
| |||||||
1 | and duties, and be subject to the same conditions, | ||||||
2 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
3 | and definitions of terms and employ the same modes of procedure | ||||||
4 | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 | ||||||
5 | (in respect to all provisions therein other than the State rate | ||||||
6 | of tax), 4 (except that the reference to the State shall be to | ||||||
7 | the business district), 5, 7, 8 (except that the jurisdiction | ||||||
8 | to which the tax shall be a debt to the extent indicated in | ||||||
9 | that Section 8 shall be the municipality), 9 (except as to the | ||||||
10 | disposition of taxes and penalties collected, and except that | ||||||
11 | the returned merchandise credit for this tax may not be taken | ||||||
12 | against any State tax , and except that the retailer's discount | ||||||
13 | is not allowed for taxes paid on aviation fuel that are | ||||||
14 | deposited into the Local Government Aviation Trust Fund ), 10, | ||||||
15 | 11, 12 (except the reference therein to Section 2b of the | ||||||
16 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
17 | to the State shall mean the municipality), the first paragraph | ||||||
18 | of Section 15, and Sections 16, 17, 18, 19 and 20 of the | ||||||
19 | Service Occupation Tax Act and all provisions of the Uniform | ||||||
20 | Penalty and Interest Act, as fully as if those provisions were | ||||||
21 | set forth herein. | ||||||
22 | Persons subject to any tax imposed under the authority | ||||||
23 | granted in this subsection may reimburse themselves for their | ||||||
24 | serviceman's tax liability hereunder by separately stating the | ||||||
25 | tax as an additional charge, which charge may be stated in | ||||||
26 | combination, in a single amount, with State tax that servicemen |
| |||||||
| |||||||
1 | are authorized to collect under the Service Use Tax Act, in | ||||||
2 | accordance with such bracket schedules as the Department may | ||||||
3 | prescribe. | ||||||
4 | Whenever the Department determines that a refund should be | ||||||
5 | made under this subsection to a claimant instead of issuing | ||||||
6 | credit memorandum, the Department shall notify the State | ||||||
7 | Comptroller, who shall cause the order to be drawn for the | ||||||
8 | amount specified, and to the person named, in such notification | ||||||
9 | from the Department. Such refund shall be paid by the State | ||||||
10 | Treasurer out of the business district retailers' occupation | ||||||
11 | tax fund. | ||||||
12 | Except as otherwise provided in this paragraph, the The | ||||||
13 | Department shall forthwith pay over to the State Treasurer, | ||||||
14 | ex-officio, as trustee, all taxes, penalties, and interest | ||||||
15 | collected under this subsection for deposit into the business | ||||||
16 | district retailers' occupation tax fund. Taxes and penalties | ||||||
17 | collected on aviation fuel sold on or after December 1, 2017, | ||||||
18 | shall be immediately paid over by the Department to the State | ||||||
19 | Treasurer, ex officio, as trustee, for deposit into the Local | ||||||
20 | Government Aviation Trust Fund. The Department shall only pay | ||||||
21 | moneys into the Local Government Aviation Trust Fund under this | ||||||
22 | Act for so long as the revenue use requirements of 49 U.S.C. | ||||||
23 | §47107(b) and 49 U.S.C. §47133 are binding on the District. | ||||||
24 | As soon as possible after the first day of each month, | ||||||
25 | beginning January 1, 2011, upon certification of the Department | ||||||
26 | of Revenue, the Comptroller shall order transferred, and the |
| |||||||
| |||||||
1 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
2 | local sales tax increment, as defined in the Innovation | ||||||
3 | Development and Economy Act, collected under this subsection | ||||||
4 | during the second preceding calendar month for sales within a | ||||||
5 | STAR bond district. | ||||||
6 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
7 | on or before the 25th day of each calendar month, the | ||||||
8 | Department shall prepare and certify to the Comptroller the | ||||||
9 | disbursement of stated sums of money to named municipalities | ||||||
10 | from the business district retailers' occupation tax fund, the | ||||||
11 | municipalities to be those from which suppliers and servicemen | ||||||
12 | have paid taxes or penalties under this subsection to the | ||||||
13 | Department during the second preceding calendar month. The | ||||||
14 | amount to be paid to each municipality shall be the amount (not | ||||||
15 | including credit memoranda and not including taxes and | ||||||
16 | penalties collected on aviation fuel sold on or after December | ||||||
17 | 1, 2017 ) collected under this subsection during the second | ||||||
18 | preceding calendar month by the Department, less 2% of that | ||||||
19 | amount (except the amount collected on aviation fuel sold on or | ||||||
20 | after December 1, 2017) , which shall be deposited into the Tax | ||||||
21 | Compliance and Administration Fund and shall be used by the | ||||||
22 | Department, subject to appropriation, to cover the costs of the | ||||||
23 | Department in administering and enforcing the provisions of | ||||||
24 | this subsection, and not including an amount equal to the | ||||||
25 | amount of refunds made during the second preceding calendar | ||||||
26 | month by the Department on behalf of such municipality, and not |
| |||||||
| |||||||
1 | including any amounts that are transferred to the STAR Bonds | ||||||
2 | Revenue Fund. Within 10 days after receipt, by the Comptroller, | ||||||
3 | of the disbursement certification to the municipalities, | ||||||
4 | provided for in this subsection to be given to the Comptroller | ||||||
5 | by the Department, the Comptroller shall cause the orders to be | ||||||
6 | drawn for the respective amounts in accordance with the | ||||||
7 | directions contained in such certification. The proceeds of the | ||||||
8 | tax paid to municipalities under this subsection shall be | ||||||
9 | deposited into the Business District Tax Allocation Fund by the | ||||||
10 | municipality. | ||||||
11 | An ordinance imposing or discontinuing the tax under this | ||||||
12 | subsection or effecting a change in the rate thereof shall | ||||||
13 | either (i) be adopted and a certified copy thereof filed with | ||||||
14 | the Department on or before the first day of April, whereupon | ||||||
15 | the Department, if all other requirements of this subsection | ||||||
16 | are met, shall proceed to administer and enforce this | ||||||
17 | subsection as of the first day of July next following the | ||||||
18 | adoption and filing; or (ii) be adopted and a certified copy | ||||||
19 | thereof filed with the Department on or before the first day of | ||||||
20 | October, whereupon, if all other conditions of this subsection | ||||||
21 | are met, the Department shall proceed to administer and enforce | ||||||
22 | this subsection as of the first day of January next following | ||||||
23 | the adoption and filing. | ||||||
24 | The Department of Revenue shall not administer or enforce | ||||||
25 | an ordinance imposing, discontinuing, or changing the rate of | ||||||
26 | the tax under this subsection, until the municipality also |
| |||||||
| |||||||
1 | provides, in the manner prescribed by the Department, the | ||||||
2 | boundaries of the business district in such a way that the | ||||||
3 | Department can determine by its address whether a business is | ||||||
4 | located in the business district. The municipality must provide | ||||||
5 | this boundary and address information to the Department on or | ||||||
6 | before April 1 for administration and enforcement of the tax | ||||||
7 | under this subsection by the Department beginning on the | ||||||
8 | following July 1 and on or before October 1 for administration | ||||||
9 | and enforcement of the tax under this subsection by the | ||||||
10 | Department beginning on the following January 1. The Department | ||||||
11 | of Revenue shall not administer or enforce any change made to | ||||||
12 | the boundaries of a business district or address change, | ||||||
13 | addition, or deletion until the municipality reports the | ||||||
14 | boundary change or address change, addition, or deletion to the | ||||||
15 | Department in the manner prescribed by the Department. The | ||||||
16 | municipality must provide this boundary change information or | ||||||
17 | address change, addition, or deletion to the Department on or | ||||||
18 | before April 1 for administration and enforcement by the | ||||||
19 | Department of the change beginning on the following July 1 and | ||||||
20 | on or before October 1 for administration and enforcement by | ||||||
21 | the Department of the change beginning on the following January | ||||||
22 | 1. The retailers in the business district shall be responsible | ||||||
23 | for charging the tax imposed under this subsection. If a | ||||||
24 | retailer is incorrectly included or excluded from the list of | ||||||
25 | those required to collect the tax under this subsection, both | ||||||
26 | the Department of Revenue and the retailer shall be held |
| |||||||
| |||||||
1 | harmless if they reasonably relied on information provided by | ||||||
2 | the municipality. | ||||||
3 | A municipality that imposes the tax under this subsection | ||||||
4 | must submit to the Department of Revenue any other information | ||||||
5 | as the Department may require for the administration and | ||||||
6 | enforcement of the tax.
| ||||||
7 | Nothing in this subsection shall be construed to authorize | ||||||
8 | the municipality to impose a tax upon the privilege of engaging | ||||||
9 | in any business which under the Constitution of the United | ||||||
10 | States may not be made the subject of taxation by the State. | ||||||
11 | If a tax is imposed under this subsection (c), a tax shall | ||||||
12 | also be imposed under subsection (b) of this Section. | ||||||
13 | (d) By ordinance, a municipality that has designated a | ||||||
14 | business district under this Law may impose an occupation tax | ||||||
15 | upon all persons engaged in the business district in the | ||||||
16 | business of renting, leasing, or letting rooms in a hotel, as | ||||||
17 | defined in the Hotel Operators' Occupation Tax Act, at a rate | ||||||
18 | not to exceed 1% of the gross rental receipts from the renting, | ||||||
19 | leasing, or letting of hotel rooms within the business | ||||||
20 | district, to be imposed only in 0.25% increments, excluding, | ||||||
21 | however, from gross rental receipts the proceeds of renting, | ||||||
22 | leasing, or letting to permanent residents of a hotel, as | ||||||
23 | defined in the Hotel Operators' Occupation Tax Act, and | ||||||
24 | proceeds from the tax imposed under subsection (c) of Section | ||||||
25 | 13 of the Metropolitan Pier and Exposition Authority Act. | ||||||
26 | The tax imposed by the municipality under this subsection |
| |||||||
| |||||||
1 | and all civil penalties that may be assessed as an incident to | ||||||
2 | that tax shall be collected and enforced by the municipality | ||||||
3 | imposing the tax. The municipality shall have full power to | ||||||
4 | administer and enforce this subsection, to collect all taxes | ||||||
5 | and penalties due under this subsection, to dispose of taxes | ||||||
6 | and penalties so collected in the manner provided in this | ||||||
7 | subsection, and to determine all rights to credit memoranda | ||||||
8 | arising on account of the erroneous payment of tax or penalty | ||||||
9 | under this subsection. In the administration of and compliance | ||||||
10 | with this subsection, the municipality and persons who are | ||||||
11 | subject to this subsection shall have the same rights, | ||||||
12 | remedies, privileges, immunities, powers, and duties, shall be | ||||||
13 | subject to the same conditions, restrictions, limitations, | ||||||
14 | penalties, and definitions of terms, and shall employ the same | ||||||
15 | modes of procedure as are employed with respect to a tax | ||||||
16 | adopted by the municipality under Section 8-3-14 of this Code. | ||||||
17 | Persons subject to any tax imposed under the authority | ||||||
18 | granted in this subsection may reimburse themselves for their | ||||||
19 | tax liability for that tax by separately stating that tax as an | ||||||
20 | additional charge, which charge may be stated in combination, | ||||||
21 | in a single amount, with State taxes imposed under the Hotel | ||||||
22 | Operators' Occupation Tax Act, and with any other tax. | ||||||
23 | Nothing in this subsection shall be construed to authorize | ||||||
24 | a municipality to impose a tax upon the privilege of engaging | ||||||
25 | in any business which under the Constitution of the United | ||||||
26 | States may not be made the subject of taxation by this State. |
| |||||||
| |||||||
1 | The proceeds of the tax imposed under this subsection shall | ||||||
2 | be deposited into the Business District Tax Allocation Fund.
| ||||||
3 | (e) Obligations secured by the Business District Tax | ||||||
4 | Allocation Fund may be issued to provide for the payment or | ||||||
5 | reimbursement of business district project costs. Those | ||||||
6 | obligations, when so issued, shall be retired in the manner | ||||||
7 | provided in the ordinance authorizing the issuance of those | ||||||
8 | obligations by the receipts of taxes imposed pursuant to | ||||||
9 | subsections (10) and (11) of Section 11-74.3-3 and by other | ||||||
10 | revenue designated or pledged by the municipality. A | ||||||
11 | municipality may in the ordinance pledge, for any period of | ||||||
12 | time up to and including the dissolution date, all or any part | ||||||
13 | of the funds in and to be deposited in the Business District | ||||||
14 | Tax Allocation Fund to the payment of business district project | ||||||
15 | costs and obligations. Whenever a municipality pledges all of | ||||||
16 | the funds to the credit of a business district tax allocation | ||||||
17 | fund to secure obligations issued or to be issued to pay or | ||||||
18 | reimburse business district project costs, the municipality | ||||||
19 | may specifically provide that funds remaining to the credit of | ||||||
20 | such business district tax allocation fund after the payment of | ||||||
21 | such obligations shall be accounted for annually and shall be | ||||||
22 | deemed to be "surplus" funds, and such "surplus" funds shall be | ||||||
23 | expended by the municipality for any business district project | ||||||
24 | cost as approved in the business district plan. Whenever a | ||||||
25 | municipality pledges less than all of the monies to the credit | ||||||
26 | of a business district tax allocation fund to secure |
| |||||||
| |||||||
1 | obligations issued or to be issued to pay or reimburse business | ||||||
2 | district project costs, the municipality shall provide that | ||||||
3 | monies to the credit of the business district tax allocation | ||||||
4 | fund and not subject to such pledge or otherwise encumbered or | ||||||
5 | required for payment of contractual obligations for specific | ||||||
6 | business district project costs shall be calculated annually | ||||||
7 | and shall be deemed to be "surplus" funds, and such "surplus" | ||||||
8 | funds shall be expended by the municipality for any business | ||||||
9 | district project cost as approved in the business district | ||||||
10 | plan. | ||||||
11 | No obligation issued pursuant to this Law and secured by a | ||||||
12 | pledge of all or any portion of any revenues received or to be | ||||||
13 | received by the municipality from the imposition of taxes | ||||||
14 | pursuant to subsection (10) of Section 11-74.3-3, shall be | ||||||
15 | deemed to constitute an economic incentive agreement under | ||||||
16 | Section 8-11-20, notwithstanding the fact that such pledge | ||||||
17 | provides for the sharing, rebate, or payment of retailers' | ||||||
18 | occupation taxes or service occupation taxes imposed pursuant | ||||||
19 | to subsection (10) of Section 11-74.3-3 and received or to be | ||||||
20 | received by the municipality from the development or | ||||||
21 | redevelopment of properties in the business district. | ||||||
22 | Without limiting the foregoing in this Section, the | ||||||
23 | municipality may further secure obligations secured by the | ||||||
24 | business district tax allocation fund with a pledge, for a | ||||||
25 | period not greater than the term of the obligations and in any | ||||||
26 | case not longer than the dissolution date, of any part or any |
| |||||||
| |||||||
1 | combination of the following: (i) net revenues of all or part | ||||||
2 | of any business district project; (ii) taxes levied or imposed | ||||||
3 | by the municipality on any or all property in the municipality, | ||||||
4 | including, specifically, taxes levied or imposed by the | ||||||
5 | municipality in a special service area pursuant to the Special | ||||||
6 | Service Area Tax Law; (iii) the full faith and credit of the | ||||||
7 | municipality; (iv) a mortgage on part or all of the business | ||||||
8 | district project; or (v) any other taxes or anticipated | ||||||
9 | receipts that the municipality may lawfully pledge. | ||||||
10 | Such obligations may be issued in one or more series, bear | ||||||
11 | such date or dates, become due at such time or times as therein | ||||||
12 | provided, but in any case not later than (i) 20 years after the | ||||||
13 | date of issue or (ii) the dissolution date, whichever is | ||||||
14 | earlier, bear interest payable at such intervals and at such | ||||||
15 | rate or rates as set forth therein, except as may be limited by | ||||||
16 | applicable law, which rate or rates may be fixed or variable, | ||||||
17 | be in such denominations, be in such form, either coupon, | ||||||
18 | registered, or book-entry, carry such conversion, registration | ||||||
19 | and exchange privileges, be subject to defeasance upon such | ||||||
20 | terms, have such rank or priority, be executed in such manner, | ||||||
21 | be payable in such medium or payment at such place or places | ||||||
22 | within or without the State, make provision for a corporate | ||||||
23 | trustee within or without the State with respect to such | ||||||
24 | obligations, prescribe the rights, powers, and duties thereof | ||||||
25 | to be exercised for the benefit of the municipality and the | ||||||
26 | benefit of the owners of such obligations, provide for the |
| |||||||
| |||||||
1 | holding in trust, investment, and use of moneys, funds, and | ||||||
2 | accounts held under an ordinance, provide for assignment of and | ||||||
3 | direct payment of the moneys to pay such obligations or to be | ||||||
4 | deposited into such funds or accounts directly to such trustee, | ||||||
5 | be subject to such terms of redemption with or without premium, | ||||||
6 | and be sold at such price, all as the corporate authorities | ||||||
7 | shall determine. No referendum approval of the electors shall | ||||||
8 | be required as a condition to the issuance of obligations | ||||||
9 | pursuant to this Law except as provided in this Section. | ||||||
10 | In the event the municipality authorizes the issuance of | ||||||
11 | obligations pursuant to the authority of this Law secured by | ||||||
12 | the full faith and credit of the municipality, or pledges ad | ||||||
13 | valorem taxes pursuant to this subsection, which obligations | ||||||
14 | are other than obligations which may be issued under home rule | ||||||
15 | powers provided by Section 6 of Article VII of the Illinois | ||||||
16 | Constitution or which ad valorem taxes are other than ad | ||||||
17 | valorem taxes which may be pledged under home rule powers | ||||||
18 | provided by Section 6 of Article VII of the Illinois | ||||||
19 | Constitution or which are levied in a special service area | ||||||
20 | pursuant to the Special Service Area Tax Law, the ordinance | ||||||
21 | authorizing the issuance of those obligations or pledging those | ||||||
22 | taxes shall be published within 10 days after the ordinance has | ||||||
23 | been adopted, in a newspaper having a general circulation | ||||||
24 | within the municipality. The publication of the ordinance shall | ||||||
25 | be accompanied by a notice of (i) the specific number of voters | ||||||
26 | required to sign a petition requesting the question of the |
| |||||||
| |||||||
1 | issuance of the obligations or pledging such ad valorem taxes | ||||||
2 | to be submitted to the electors; (ii) the time within which the | ||||||
3 | petition must be filed; and (iii) the date of the prospective | ||||||
4 | referendum. The municipal clerk shall provide a petition form | ||||||
5 | to any individual requesting one. | ||||||
6 | If no petition is filed with the municipal clerk, as | ||||||
7 | hereinafter provided in this Section, within 21 days after the | ||||||
8 | publication of the ordinance, the ordinance shall be in effect. | ||||||
9 | However, if within that 21-day period a petition is filed with | ||||||
10 | the municipal clerk, signed by electors numbering not less than | ||||||
11 | 15% of the number of electors voting for the mayor or president | ||||||
12 | at the last general municipal election, asking that the | ||||||
13 | question of issuing obligations using full faith and credit of | ||||||
14 | the municipality as security for the cost of paying or | ||||||
15 | reimbursing business district project costs, or of pledging | ||||||
16 | such ad valorem taxes for the payment of those obligations, or | ||||||
17 | both, be submitted to the electors of the municipality, the | ||||||
18 | municipality shall not be authorized to issue obligations of | ||||||
19 | the municipality using the full faith and credit of the | ||||||
20 | municipality as security or pledging such ad valorem taxes for | ||||||
21 | the payment of those obligations, or both, until the | ||||||
22 | proposition has been submitted to and approved by a majority of | ||||||
23 | the voters voting on the proposition at a regularly scheduled | ||||||
24 | election. The municipality shall certify the proposition to the | ||||||
25 | proper election authorities for submission in accordance with | ||||||
26 | the general election law. |
| |||||||
| |||||||
1 | The ordinance authorizing the obligations may provide that | ||||||
2 | the obligations shall contain a recital that they are issued | ||||||
3 | pursuant to this Law, which recital shall be conclusive | ||||||
4 | evidence of their validity and of the regularity of their | ||||||
5 | issuance. | ||||||
6 | In the event the municipality authorizes issuance of | ||||||
7 | obligations pursuant to this Law secured by the full faith and | ||||||
8 | credit of the municipality, the ordinance authorizing the | ||||||
9 | obligations may provide for the levy and collection of a direct | ||||||
10 | annual tax upon all taxable property within the municipality | ||||||
11 | sufficient to pay the principal thereof and interest thereon as | ||||||
12 | it matures, which levy may be in addition to and exclusive of | ||||||
13 | the maximum of all other taxes authorized to be levied by the | ||||||
14 | municipality, which levy, however, shall be abated to the | ||||||
15 | extent that monies from other sources are available for payment | ||||||
16 | of the obligations and the municipality certifies the amount of | ||||||
17 | those monies available to the county clerk. | ||||||
18 | A certified copy of the ordinance shall be filed with the | ||||||
19 | county clerk of each county in which any portion of the | ||||||
20 | municipality is situated, and shall constitute the authority | ||||||
21 | for the extension and collection of the taxes to be deposited | ||||||
22 | in the business district tax allocation fund. | ||||||
23 | A municipality may also issue its obligations to refund, in | ||||||
24 | whole or in part, obligations theretofore issued by the | ||||||
25 | municipality under the authority of this Law, whether at or | ||||||
26 | prior to maturity. However, the last maturity of the refunding |
| |||||||
| |||||||
1 | obligations shall not be expressed to mature later than the | ||||||
2 | dissolution date. | ||||||
3 | In the event a municipality issues obligations under home | ||||||
4 | rule powers or other legislative authority, the proceeds of | ||||||
5 | which are pledged to pay or reimburse business district project | ||||||
6 | costs, the municipality may, if it has followed the procedures | ||||||
7 | in conformance with this Law, retire those obligations from | ||||||
8 | funds in the business district tax allocation fund in amounts | ||||||
9 | and in such manner as if those obligations had been issued | ||||||
10 | pursuant to the provisions of this Law. | ||||||
11 | No obligations issued pursuant to this Law shall be | ||||||
12 | regarded as indebtedness of the municipality issuing those | ||||||
13 | obligations or any other taxing district for the purpose of any | ||||||
14 | limitation imposed by law. | ||||||
15 | Obligations issued pursuant to this Law shall not be | ||||||
16 | subject to the provisions of the Bond Authorization Act. | ||||||
17 | (f) When business district project costs, including, | ||||||
18 | without limitation, all obligations paying or reimbursing | ||||||
19 | business district project costs have been paid, any surplus | ||||||
20 | funds then remaining in the Business District Tax Allocation | ||||||
21 | Fund shall be distributed to the municipal treasurer for | ||||||
22 | deposit into the general corporate fund of the municipality. | ||||||
23 | Upon payment of all business district project costs and | ||||||
24 | retirement of all obligations paying or reimbursing business | ||||||
25 | district project costs, but in no event more than 23 years | ||||||
26 | after the date of adoption of the ordinance imposing taxes |
| |||||||
| |||||||
1 | pursuant to subsection (10) or (11) of Section 11-74.3-3, the | ||||||
2 | municipality shall adopt an ordinance immediately rescinding | ||||||
3 | the taxes imposed pursuant to subsection (10) or (11) of | ||||||
4 | Section 11-74.3-3.
| ||||||
5 | (Source: P.A. 99-143, eff. 7-27-15.) | ||||||
6 | Section 50. The Civic Center Code is amended by changing | ||||||
7 | Section 245-12 as follows:
| ||||||
8 | (70 ILCS 200/245-12)
| ||||||
9 | Sec. 245-12. Use and occupation taxes.
| ||||||
10 | (a) The Authority may adopt a resolution that authorizes a | ||||||
11 | referendum on
the
question of whether the Authority shall be | ||||||
12 | authorized to impose a retailers'
occupation tax, a service | ||||||
13 | occupation tax, and a use tax in one-quarter percent
increments | ||||||
14 | at a rate not to exceed 1%. The Authority shall certify the | ||||||
15 | question
to the proper election authorities who shall submit | ||||||
16 | the question to the voters
of the metropolitan area at the next | ||||||
17 | regularly scheduled election in accordance
with the general | ||||||
18 | election law. The question shall
be in substantially the | ||||||
19 | following form:
| ||||||
20 | "Shall the Salem Civic Center Authority be authorized to | ||||||
21 | impose a retailers'
occupation tax, a service occupation | ||||||
22 | tax, and a use tax at the rate of (rate)
for the sole | ||||||
23 | purpose of obtaining funds for the support, construction,
| ||||||
24 | maintenance, or financing of a facility of the Authority?"
|
| |||||||
| |||||||
1 | Votes shall be recorded as "yes" or "no". If a majority of | ||||||
2 | all votes cast on
the proposition are in favor of the | ||||||
3 | proposition, the Authority is authorized to
impose the tax.
| ||||||
4 | (b) The Authority shall impose the retailers'
occupation | ||||||
5 | tax upon all persons engaged in the business of selling | ||||||
6 | tangible
personal property at retail in the metropolitan area, | ||||||
7 | at the
rate approved by referendum, on the
gross receipts from | ||||||
8 | the sales made in the course of such business within
the | ||||||
9 | metropolitan area. Beginning December 1, 2017, this tax is not | ||||||
10 | imposed on sales of aviation fuel unless the tax revenue is | ||||||
11 | expended for airport-related purposes. If the Authority does | ||||||
12 | not have an airport-related purpose to which it dedicates | ||||||
13 | aviation fuel tax revenue, then aviation fuel is excluded from | ||||||
14 | the tax. For purposes of this Act, "airport-related purposes" | ||||||
15 | has the meaning ascribed in Section 6z-20.2 of the State | ||||||
16 | Finance Act. This exclusion for aviation fuel only applies for | ||||||
17 | so long as the revenue use requirements of 49 U.S.C. §47107(b) | ||||||
18 | and 49 U.S.C. §47133 are binding on the Authority. | ||||||
19 | On or before September 1, 2017, and on or before each April | ||||||
20 | 1 and October 1 thereafter, the Authority must certify to the | ||||||
21 | Department of Transportation, in the form and manner required | ||||||
22 | by the Department, whether the Authority has an airport-related | ||||||
23 | purpose, which would allow any Retailers' Occupation Tax and | ||||||
24 | Service Occupation Tax imposed by the Authority to include tax | ||||||
25 | on aviation fuel. On or before October 1, 2017, and on or | ||||||
26 | before each May 1 and November 1 thereafter, the Department of |
| |||||||
| |||||||
1 | Transportation shall provide to the Department of Revenue, a | ||||||
2 | list of units of local government which have certified to the | ||||||
3 | Department of Transportation that they have airport-related | ||||||
4 | purposes, which would allow any Retailers' Occupation Tax and | ||||||
5 | Service Occupation Tax imposed by the unit of local government | ||||||
6 | to include tax on aviation fuel. All disputes regarding whether | ||||||
7 | or not a unit of local government has an airport-related | ||||||
8 | purpose shall be resolved by the Department of Transportation. | ||||||
9 | The tax imposed under this Section and all civil
penalties | ||||||
10 | that may be assessed as an incident thereof shall be collected
| ||||||
11 | and enforced by the Department of Revenue. The Department has
| ||||||
12 | full power to administer and enforce this Section; to collect | ||||||
13 | all taxes
and penalties so collected in the manner provided in | ||||||
14 | this Section; and to
determine
all rights to credit memoranda | ||||||
15 | arising on account of the erroneous payment
of tax or penalty | ||||||
16 | hereunder. In the administration of, and compliance with,
this | ||||||
17 | Section, the Department and persons who are subject to this | ||||||
18 | Section
shall (i) have the same rights, remedies, privileges, | ||||||
19 | immunities, powers and
duties, (ii) be subject to the same | ||||||
20 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
21 | exemptions, and definitions of terms, and (iii) employ
the same | ||||||
22 | modes of procedure as are prescribed in Sections 1,
1a, 1a-1, | ||||||
23 | 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in | ||||||
24 | respect
to all provisions
therein other than the State rate of | ||||||
25 | tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the
| ||||||
26 | disposition of taxes and penalties collected and provisions |
| |||||||
| |||||||
1 | related to
quarter monthly payments , and except that the | ||||||
2 | retailer's discount is not allowed for taxes paid on aviation | ||||||
3 | fuel that are deposited into the Local Government Aviation | ||||||
4 | Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, | ||||||
5 | 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the | ||||||
6 | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | ||||||
7 | Penalty
and Interest Act, as fully as if those provisions were | ||||||
8 | set forth in this
subsection.
| ||||||
9 | Persons subject to any tax imposed under this subsection | ||||||
10 | may reimburse
themselves for their seller's tax liability by | ||||||
11 | separately stating
the tax as an additional charge, which | ||||||
12 | charge may be stated in combination,
in a single amount, with | ||||||
13 | State taxes that sellers are required to collect,
in accordance | ||||||
14 | with such bracket schedules as the
Department may prescribe.
| ||||||
15 | Whenever the Department determines that a refund should be | ||||||
16 | made under this
subsection to a claimant instead of issuing a | ||||||
17 | credit memorandum, the Department
shall notify the State | ||||||
18 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
19 | amount specified, and to the person named, in the notification
| ||||||
20 | from the Department. The refund shall be paid by the State | ||||||
21 | Treasurer out
of the tax fund referenced under
paragraph (g) of | ||||||
22 | this Section.
| ||||||
23 | If a tax is imposed under this subsection (b), a tax shall | ||||||
24 | also be
imposed at the same rate under subsections (c) and (d) | ||||||
25 | of this Section.
| ||||||
26 | For the purpose of determining whether a tax authorized |
| |||||||
| |||||||
1 | under this Section
is applicable, a retail sale, by a producer | ||||||
2 | of coal or other mineral mined
in Illinois, is a sale at retail | ||||||
3 | at the place where the coal or other mineral
mined in Illinois | ||||||
4 | is extracted from the earth. This paragraph does not
apply to | ||||||
5 | coal or other mineral when it is delivered or shipped by the | ||||||
6 | seller
to the purchaser at a point outside Illinois so that the | ||||||
7 | sale is exempt
under the Federal Constitution as a sale in | ||||||
8 | interstate or foreign commerce.
| ||||||
9 | Nothing in this Section shall be construed to authorize the | ||||||
10 | Authority
to impose a tax upon the privilege of engaging in any
| ||||||
11 | business which under the Constitution of the United States may | ||||||
12 | not be made
the subject of taxation by this State.
| ||||||
13 | (c) If a tax has been imposed under subsection (b), a
| ||||||
14 | service occupation tax shall
also be imposed at the same rate | ||||||
15 | upon all persons engaged, in the metropolitan
area, in the | ||||||
16 | business
of making sales of service, who, as an incident to | ||||||
17 | making those sales of
service, transfer tangible personal | ||||||
18 | property within the metropolitan area
as an
incident to a sale | ||||||
19 | of service.
The tax imposed under this subsection and all civil | ||||||
20 | penalties that may be
assessed as an incident thereof shall be | ||||||
21 | collected and enforced by the
Department of Revenue. | ||||||
22 | Beginning December 1, 2017, this tax is not imposed on | ||||||
23 | sales of aviation fuel unless the tax revenue is expended for | ||||||
24 | airport-related purposes. If the Authority does not have an | ||||||
25 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
26 | revenue, then aviation fuel is excluded from the tax. On or |
| |||||||
| |||||||
1 | before September 1, 2017, and on or before each April 1 and | ||||||
2 | October 1 thereafter, the Authority must certify to the | ||||||
3 | Department of Transportation, in the form and manner required | ||||||
4 | by the Department, whether the Authority has an airport-related | ||||||
5 | purpose, which would allow any Retailers' Occupation Tax and | ||||||
6 | Service Occupation Tax imposed by the Authority to include tax | ||||||
7 | on aviation fuel. On or before October 1, 2017, and on or | ||||||
8 | before each May 1 and November 1 thereafter, the Department of | ||||||
9 | Transportation shall provide to the Department of Revenue, a | ||||||
10 | list of units of local government which have certified to the | ||||||
11 | Department of Transportation that they have airport-related | ||||||
12 | purposes, which would allow any Retailers' Occupation Tax and | ||||||
13 | Service Occupation Tax imposed by the unit of local government | ||||||
14 | to include tax on aviation fuel. All disputes regarding whether | ||||||
15 | or not a unit of local government has an airport-related | ||||||
16 | purpose shall be resolved by the Department of Transportation. | ||||||
17 | The Department has
full power to
administer and enforce | ||||||
18 | this paragraph; to collect all taxes and penalties
due | ||||||
19 | hereunder; to dispose of taxes and penalties so collected in | ||||||
20 | the manner
hereinafter provided; and to determine all rights to | ||||||
21 | credit memoranda
arising on account of the erroneous payment of | ||||||
22 | tax or penalty hereunder.
In the administration of, and | ||||||
23 | compliance with this paragraph, the
Department and persons who | ||||||
24 | are subject to this paragraph shall (i) have the
same rights, | ||||||
25 | remedies, privileges, immunities, powers, and duties, (ii) be
| ||||||
26 | subject to the same conditions, restrictions, limitations, |
| |||||||
| |||||||
1 | penalties,
exclusions, exemptions, and definitions of terms, | ||||||
2 | and (iii) employ the same
modes
of procedure as are prescribed | ||||||
3 | in Sections 2 (except that the
reference to State in the | ||||||
4 | definition of supplier maintaining a place of
business in this | ||||||
5 | State shall mean the metropolitan area), 2a, 2b, 3 through
3-55 | ||||||
6 | (in respect to all provisions therein other than the State rate | ||||||
7 | of
tax), 4 (except that the reference to the State shall be to | ||||||
8 | the Authority),
5, 7, 8 (except that the jurisdiction to which | ||||||
9 | the tax shall be a debt to
the extent indicated in that Section | ||||||
10 | 8 shall be the Authority), 9 (except as
to the disposition of | ||||||
11 | taxes and penalties collected, and except that
the returned | ||||||
12 | merchandise credit for this tax may not be taken against any
| ||||||
13 | State tax , and except that the retailer's discount is not | ||||||
14 | allowed for taxes paid on aviation fuel that are deposited into | ||||||
15 | the Local Government Aviation Trust Fund ), 11, 12 (except the | ||||||
16 | reference therein to Section 2b of the
Retailers' Occupation | ||||||
17 | Tax Act), 13 (except that any reference to the State
shall mean | ||||||
18 | the Authority), 15, 16,
17, 18, 19 and 20 of the Service | ||||||
19 | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and | ||||||
20 | Interest Act, as fully as if those provisions were
set forth | ||||||
21 | herein.
| ||||||
22 | Persons subject to any tax imposed under the authority | ||||||
23 | granted in
this subsection may reimburse themselves for their | ||||||
24 | serviceman's tax liability
by separately stating the tax as an | ||||||
25 | additional charge, which
charge may be stated in combination, | ||||||
26 | in a single amount, with State tax
that servicemen are |
| |||||||
| |||||||
1 | authorized to collect under the Service Use Tax Act, in
| ||||||
2 | accordance with such bracket schedules as the Department may | ||||||
3 | prescribe.
| ||||||
4 | Whenever the Department determines that a refund should be | ||||||
5 | made under this
subsection to a claimant instead of issuing a | ||||||
6 | credit memorandum, the Department
shall notify the State | ||||||
7 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
8 | amount specified, and to the person named, in the notification
| ||||||
9 | from the Department. The refund shall be paid by the State | ||||||
10 | Treasurer out
of the tax fund referenced under
paragraph (g) of | ||||||
11 | this Section.
| ||||||
12 | Nothing in this paragraph shall be construed to authorize | ||||||
13 | the Authority
to impose a tax upon the privilege of engaging in | ||||||
14 | any business which under
the Constitution of the United States | ||||||
15 | may not be made the subject of taxation
by the State.
| ||||||
16 | (d) If a tax has been imposed under subsection (b), a
use | ||||||
17 | tax shall
also be imposed at the same rate upon the privilege | ||||||
18 | of using, in the
metropolitan area, any item of
tangible | ||||||
19 | personal property that is purchased outside the metropolitan | ||||||
20 | area at
retail from a retailer, and that is titled or | ||||||
21 | registered at a location within
the metropolitan area with an | ||||||
22 | agency of
this State's government. "Selling price" is
defined | ||||||
23 | as in the Use Tax Act. The tax shall be collected from persons | ||||||
24 | whose
Illinois address for titling or registration purposes is | ||||||
25 | given as being in
the metropolitan area. The tax shall be | ||||||
26 | collected by the Department of Revenue
for
the Authority. The |
| |||||||
| |||||||
1 | tax must be paid to the State,
or an exemption determination | ||||||
2 | must be obtained from the Department of
Revenue, before the | ||||||
3 | title or certificate of registration for the property
may be | ||||||
4 | issued. The tax or proof of exemption may be transmitted to the
| ||||||
5 | Department by way of the State agency with which, or the State | ||||||
6 | officer with
whom, the tangible personal property must be | ||||||
7 | titled or registered if the
Department and the State agency or | ||||||
8 | State officer determine that this
procedure will expedite the | ||||||
9 | processing of applications for title or
registration.
| ||||||
10 | The Department has full power to administer and enforce | ||||||
11 | this
paragraph; to collect all taxes, penalties and interest | ||||||
12 | due hereunder; to
dispose of taxes, penalties and interest so | ||||||
13 | collected in the manner
hereinafter provided; and to determine | ||||||
14 | all rights to credit memoranda or
refunds arising on account of | ||||||
15 | the erroneous payment of tax, penalty or
interest hereunder. In | ||||||
16 | the administration of, and compliance with, this
subsection, | ||||||
17 | the Department and persons who are subject to this paragraph
| ||||||
18 | shall (i) have the same rights, remedies, privileges, | ||||||
19 | immunities, powers,
and duties, (ii) be subject to the same | ||||||
20 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
21 | exemptions, and definitions of terms,
and (iii) employ the same | ||||||
22 | modes of procedure as are prescribed in Sections 2
(except the | ||||||
23 | definition of "retailer maintaining a place of business in this
| ||||||
24 | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, | ||||||
25 | 7, 8 (except that the jurisdiction to which the tax shall be a | ||||||
26 | debt to
the extent indicated in that Section 8 shall be the |
| |||||||
| |||||||
1 | Authority), 9 (except
provisions relating to quarter
monthly | ||||||
2 | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 | ||||||
3 | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and | ||||||
4 | Interest Act, that are not inconsistent with this
paragraph, as | ||||||
5 | fully as if those provisions were set forth herein.
| ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under this
subsection to a claimant instead of issuing a | ||||||
8 | credit memorandum, the Department
shall notify the State | ||||||
9 | Comptroller, who shall cause the order
to be drawn for the | ||||||
10 | amount specified, and to the person named, in the
notification | ||||||
11 | from the Department. The refund shall be paid by the State
| ||||||
12 | Treasurer out of the tax fund referenced
under paragraph (g) of | ||||||
13 | this Section.
| ||||||
14 | (e) A certificate of registration issued by the State | ||||||
15 | Department of
Revenue to a retailer under the Retailers' | ||||||
16 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
17 | shall permit the registrant to engage in a
business that is | ||||||
18 | taxed under the tax imposed under paragraphs (b), (c),
or (d) | ||||||
19 | of this Section and no additional registration shall be | ||||||
20 | required.
A certificate issued under the Use Tax Act or the | ||||||
21 | Service Use Tax
Act shall be applicable with regard to any tax | ||||||
22 | imposed under paragraph (c)
of this Section.
| ||||||
23 | (f) The results of any election authorizing a proposition | ||||||
24 | to impose a tax
under this Section or effecting a change in the | ||||||
25 | rate of tax shall be certified
by the proper election | ||||||
26 | authorities and filed with the Illinois Department on or
before |
| |||||||
| |||||||
1 | the first day of April. In addition, an ordinance imposing,
| ||||||
2 | discontinuing, or effecting a change in the rate of tax under | ||||||
3 | this
Section shall be adopted and a certified copy thereof | ||||||
4 | filed with the
Department
on or before the first day of April. | ||||||
5 | After proper receipt of such
certifications, the Department | ||||||
6 | shall proceed to administer and enforce this
Section as of the | ||||||
7 | first day of July next following such adoption and filing.
| ||||||
8 | (g) Except as otherwise provided, the The Department of | ||||||
9 | Revenue shall, upon collecting any taxes and penalties
as
| ||||||
10 | provided in this Section, pay the taxes and penalties over to | ||||||
11 | the State
Treasurer as
trustee for the Authority. The taxes and | ||||||
12 | penalties shall be held in a trust
fund outside
the State | ||||||
13 | Treasury. Taxes and penalties collected on aviation fuel sold | ||||||
14 | on or after December 1, 2017, shall be immediately paid over by | ||||||
15 | the Department to the State Treasurer, ex officio, as trustee, | ||||||
16 | for deposit into the Local Government Aviation Trust Fund. The | ||||||
17 | Department shall only pay moneys into the State Aviation | ||||||
18 | Program Fund under this Act for so long as the revenue use | ||||||
19 | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are | ||||||
20 | binding on the District. On or before the 25th day of each | ||||||
21 | calendar month, the
Department of Revenue shall prepare and | ||||||
22 | certify to the Comptroller of
the State of Illinois the amount | ||||||
23 | to be paid to the Authority, which shall be
the balance in the | ||||||
24 | fund, less any amount determined by the Department
to be | ||||||
25 | necessary for the payment of refunds and not including taxes | ||||||
26 | and penalties collected on aviation fuel sold on or after |
| |||||||
| |||||||
1 | December 1, 2017 . Within 10 days after receipt by
the | ||||||
2 | Comptroller of the certification of the amount to be paid to | ||||||
3 | the
Authority, the Comptroller shall cause an order to be drawn | ||||||
4 | for payment
for the amount in accordance with the directions | ||||||
5 | contained in the
certification.
Amounts received from the tax | ||||||
6 | imposed under this Section shall be used only for
the
support, | ||||||
7 | construction, maintenance, or financing of a facility of the
| ||||||
8 | Authority.
| ||||||
9 | (h) When certifying the amount of a monthly disbursement to | ||||||
10 | the Authority
under this Section, the Department shall increase | ||||||
11 | or decrease the amounts by an
amount necessary to offset any | ||||||
12 | miscalculation of previous disbursements. The
offset amount | ||||||
13 | shall be the amount erroneously disbursed within the previous 6
| ||||||
14 | months from the time a miscalculation is discovered.
| ||||||
15 | (i) This Section may be cited as the Salem Civic Center Use | ||||||
16 | and Occupation
Tax Law.
| ||||||
17 | (Source: P.A. 98-1098, eff. 8-26-14.)
| ||||||
18 | Section 55. The Flood Prevention District Act is amended by | ||||||
19 | changing Section 25 as follows:
| ||||||
20 | (70 ILCS 750/25)
| ||||||
21 | Sec. 25. Flood prevention retailers' and service | ||||||
22 | occupation taxes. | ||||||
23 | (a) If the Board of Commissioners of a flood prevention | ||||||
24 | district determines that an emergency situation exists |
| |||||||
| |||||||
1 | regarding levee repair or flood prevention, and upon an | ||||||
2 | ordinance confirming the determination adopted by the | ||||||
3 | affirmative vote of a majority of the members of the county | ||||||
4 | board of the county in which the district is situated, the | ||||||
5 | county may impose a flood prevention
retailers' occupation tax | ||||||
6 | upon all persons engaged in the business of
selling tangible | ||||||
7 | personal property at retail within the territory of the | ||||||
8 | district to provide revenue to pay the costs of providing | ||||||
9 | emergency levee repair and flood prevention and to secure the | ||||||
10 | payment of bonds, notes, and other evidences of indebtedness | ||||||
11 | issued under this Act for a period not to exceed 25 years or as | ||||||
12 | required to repay the bonds, notes, and other evidences of | ||||||
13 | indebtedness issued under this Act.
The tax rate shall be 0.25%
| ||||||
14 | of the gross receipts from all taxable sales made in the course | ||||||
15 | of that
business. Beginning December 1, 2017, this tax is not | ||||||
16 | imposed on sales of aviation fuel unless the tax revenue is | ||||||
17 | expended for airport-related purposes. If the District does not | ||||||
18 | have an airport-related purpose to which it dedicates aviation | ||||||
19 | fuel tax revenue, then aviation fuel is excluded from the tax. | ||||||
20 | The County must comply with the certification requirements for | ||||||
21 | airport-related purposes under Section 5-1184 of the Counties | ||||||
22 | Code. | ||||||
23 | For purposes of this Act, "airport-related purposes" has | ||||||
24 | the meaning ascribed in Section 6z-20.2 of the State Finance | ||||||
25 | Act. This exclusion for aviation fuel only applies for so long | ||||||
26 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
| |||||||
| |||||||
1 | U.S.C. §47133 are binding on the District. | ||||||
2 | The tax
imposed under this Section and all civil penalties | ||||||
3 | that may be
assessed as an incident thereof shall be collected | ||||||
4 | and enforced by the
State Department of Revenue. The Department | ||||||
5 | shall have full power to
administer and enforce this Section; | ||||||
6 | to collect all taxes and penalties
so collected in the manner | ||||||
7 | hereinafter provided; and to determine all
rights to credit | ||||||
8 | memoranda arising on account of the erroneous payment
of tax or | ||||||
9 | penalty hereunder. | ||||||
10 | In the administration of and compliance with this | ||||||
11 | subsection, the Department and persons who are subject to this | ||||||
12 | subsection (i) have the same rights, remedies, privileges, | ||||||
13 | immunities, powers, and duties, (ii) are subject to the same | ||||||
14 | conditions, restrictions, limitations, penalties, and | ||||||
15 | definitions of terms, and (iii) shall employ the same modes of | ||||||
16 | procedure as are set forth in Sections 1 through 1o, 2 through | ||||||
17 | 2-70 (in respect to all provisions contained in those Sections | ||||||
18 | other than the State rate of tax), 2a through 2h, 3 (except as | ||||||
19 | to the disposition of taxes and penalties collected , and except | ||||||
20 | that the retailer's discount is not allowed for taxes paid on | ||||||
21 | aviation fuel that are deposited into the Local Government | ||||||
22 | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | ||||||
23 | 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the | ||||||
24 | Retailers' Occupation Tax Act and all provisions of the Uniform | ||||||
25 | Penalty and Interest Act as if those provisions were set forth | ||||||
26 | in this subsection. |
| |||||||
| |||||||
1 | Persons subject to any tax imposed under this Section may | ||||||
2 | reimburse themselves for their seller's tax
liability | ||||||
3 | hereunder by separately stating the tax as an additional
| ||||||
4 | charge, which charge may be stated in combination in a single | ||||||
5 | amount
with State taxes that sellers are required to collect | ||||||
6 | under the Use
Tax Act, under any bracket schedules the
| ||||||
7 | Department may prescribe. | ||||||
8 | If a tax is imposed under this subsection (a), a tax shall | ||||||
9 | also
be imposed under subsection (b) of this Section. | ||||||
10 | (b) If a tax has been imposed under subsection (a), a flood | ||||||
11 | prevention service occupation
tax shall
also be imposed upon | ||||||
12 | all persons engaged within the territory of the district in
the | ||||||
13 | business of making sales of service, who, as an incident to | ||||||
14 | making the sales
of service, transfer tangible personal | ||||||
15 | property,
either in the form of tangible personal property or | ||||||
16 | in the form of real estate
as an incident to a sale of service | ||||||
17 | to provide revenue to pay the costs of providing emergency | ||||||
18 | levee repair and flood prevention and to secure the payment of | ||||||
19 | bonds, notes, and other evidences of indebtedness issued under | ||||||
20 | this Act for a period not to exceed 25 years or as required to | ||||||
21 | repay the bonds, notes, and other evidences of indebtedness. | ||||||
22 | The tax rate shall be 0.25% of the selling price
of all | ||||||
23 | tangible personal property transferred. Beginning December 1, | ||||||
24 | 2017, this tax is not imposed on sales of aviation fuel unless | ||||||
25 | the tax revenue is expended for airport-related purposes. If | ||||||
26 | the District does not have an airport-related purpose to which |
| |||||||
| |||||||
1 | it dedicates aviation fuel tax revenue, then aviation fuel is | ||||||
2 | excluded from the tax. The County must comply with the | ||||||
3 | certification requirements for airport-related purposes under | ||||||
4 | Section 5-1184 of the Counties Code. For purposes of this Act, | ||||||
5 | "airport-related purposes" has the meaning ascribed in Section | ||||||
6 | 6z-20.2 of the State Finance Act. This exclusion for aviation | ||||||
7 | fuel only applies for so long as the revenue use requirements | ||||||
8 | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the | ||||||
9 | District. | ||||||
10 | The tax imposed under this subsection and all civil
| ||||||
11 | penalties that may be assessed as an incident thereof shall be | ||||||
12 | collected
and enforced by the State Department of Revenue. The | ||||||
13 | Department shall
have full power to administer and enforce this | ||||||
14 | subsection; to collect all
taxes and penalties due hereunder; | ||||||
15 | to dispose of taxes and penalties
collected in the manner | ||||||
16 | hereinafter provided; and to determine all
rights to credit | ||||||
17 | memoranda arising on account of the erroneous payment
of tax or | ||||||
18 | penalty hereunder. | ||||||
19 | In the administration of and compliance with this | ||||||
20 | subsection, the Department and persons who are subject to this | ||||||
21 | subsection shall (i) have the same rights, remedies, | ||||||
22 | privileges, immunities, powers, and duties, (ii) be subject to | ||||||
23 | the same conditions, restrictions, limitations, penalties, and | ||||||
24 | definitions of terms, and (iii) employ the same modes of | ||||||
25 | procedure as are set forth in Sections 2 (except that the | ||||||
26 | reference to State in the definition of supplier maintaining a |
| |||||||
| |||||||
1 | place of business in this State means the district), 2a through | ||||||
2 | 2d, 3 through 3-50 (in respect to all provisions contained in | ||||||
3 | those Sections other than the State rate of tax), 4 (except | ||||||
4 | that the reference to the State shall be to the district), 5, | ||||||
5 | 7, 8 (except that the jurisdiction to which the tax is a debt | ||||||
6 | to the extent indicated in that Section 8 is the district), 9 | ||||||
7 | (except as to the disposition of taxes and penalties collected , | ||||||
8 | and except that the retailer's discount is not allowed for | ||||||
9 | taxes paid on aviation fuel that are deposited into the Local | ||||||
10 | Government Aviation Trust Fund ), 10, 11, 12 (except the | ||||||
11 | reference therein to Section 2b of the Retailers' Occupation | ||||||
12 | Tax Act), 13 (except that any reference to the State means the | ||||||
13 | district), Section 15, 16, 17, 18, 19, and 20 of the Service | ||||||
14 | Occupation Tax Act and all provisions of the Uniform Penalty | ||||||
15 | and Interest Act, as fully as if those provisions were set | ||||||
16 | forth herein. | ||||||
17 | Persons subject to any tax imposed under the authority | ||||||
18 | granted
in this subsection may reimburse themselves for their | ||||||
19 | serviceman's tax
liability hereunder by separately stating the | ||||||
20 | tax as an additional
charge, that charge may be stated in | ||||||
21 | combination in a single amount
with State tax that servicemen | ||||||
22 | are authorized to collect under the
Service Use Tax Act, under | ||||||
23 | any bracket schedules the
Department may prescribe. | ||||||
24 | (c) The taxes imposed in subsections (a) and (b) may not be | ||||||
25 | imposed on personal property titled or registered with an | ||||||
26 | agency of the State; food for human consumption that is to be |
| |||||||
| |||||||
1 | consumed off the premises where it is sold (other than | ||||||
2 | alcoholic beverages, soft drinks, and food that has been | ||||||
3 | prepared for immediate consumption); prescription and | ||||||
4 | non-prescription medicines, drugs, and medical appliances; | ||||||
5 | modifications to a motor vehicle for the purpose of rendering | ||||||
6 | it usable by a person with a disability; or insulin, urine | ||||||
7 | testing materials, and syringes and needles used by diabetics. | ||||||
8 | (d) Nothing in this Section shall be construed to authorize | ||||||
9 | the
district to impose a tax upon the privilege of engaging in | ||||||
10 | any business
that under the Constitution of the United States | ||||||
11 | may not be made the
subject of taxation by the State. | ||||||
12 | (e) The certificate of registration that is issued by the | ||||||
13 | Department to a retailer under the Retailers' Occupation Tax | ||||||
14 | Act or a serviceman under the Service Occupation Tax Act | ||||||
15 | permits the retailer or serviceman to engage in a business that | ||||||
16 | is taxable without registering separately with the Department | ||||||
17 | under an ordinance or resolution under this Section. | ||||||
18 | (f) Except as otherwise provided, the The Department shall | ||||||
19 | immediately pay over to the State Treasurer, ex officio, as | ||||||
20 | trustee, all taxes and penalties collected under this Section | ||||||
21 | to be deposited into the Flood Prevention Occupation Tax Fund, | ||||||
22 | which shall be an unappropriated trust fund held outside the | ||||||
23 | State treasury. Taxes and penalties collected on aviation fuel | ||||||
24 | sold on or after December 1, 2017, shall be immediately paid | ||||||
25 | over by the Department to the State Treasurer, ex officio, as | ||||||
26 | trustee, for deposit into the Local Government Aviation Trust |
| |||||||
| |||||||
1 | Fund. The Department shall only pay moneys into the State | ||||||
2 | Aviation Program Fund under this Act for so long as the revenue | ||||||
3 | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 | ||||||
4 | are binding on the District. | ||||||
5 | On or before the 25th day of each calendar month, the | ||||||
6 | Department shall prepare and certify to the Comptroller the | ||||||
7 | disbursement of stated sums of money to the counties from which | ||||||
8 | retailers or servicemen have paid taxes or penalties to the | ||||||
9 | Department during the second preceding calendar month. The | ||||||
10 | amount to be paid to each county is equal to the amount (not | ||||||
11 | including credit memoranda and not including taxes and | ||||||
12 | penalties collected on aviation fuel sold on or after December | ||||||
13 | 1, 2017 ) collected from the county under this Section during | ||||||
14 | the second preceding calendar month by the Department, (i) less | ||||||
15 | 2% of that amount (except the amount collected on aviation fuel | ||||||
16 | sold on or after December 1, 2017) , which shall be deposited | ||||||
17 | into the Tax Compliance and Administration Fund and shall be | ||||||
18 | used by the Department in administering and enforcing the | ||||||
19 | provisions of this Section on behalf of the county, (ii) plus | ||||||
20 | an amount that the Department determines is necessary to offset | ||||||
21 | any amounts that were erroneously paid to a different taxing | ||||||
22 | body; (iii) less an amount equal to the amount of refunds made | ||||||
23 | during the second preceding calendar month by the Department on | ||||||
24 | behalf of the county; and (iv) less any amount that the | ||||||
25 | Department determines is necessary to offset any amounts that | ||||||
26 | were payable to a different taxing body but were erroneously |
| |||||||
| |||||||
1 | paid to the county. When certifying the amount of a monthly | ||||||
2 | disbursement to a county under this Section, the Department | ||||||
3 | shall increase or decrease the amounts by an amount necessary | ||||||
4 | to offset any miscalculation of previous disbursements within | ||||||
5 | the previous 6 months from the time a miscalculation is | ||||||
6 | discovered. | ||||||
7 | Within 10 days after receipt by the Comptroller from the | ||||||
8 | Department of the disbursement certification to the counties | ||||||
9 | provided for in this Section, the Comptroller shall cause the | ||||||
10 | orders to be drawn for the respective amounts in accordance | ||||||
11 | with directions contained in the certification. | ||||||
12 | If the Department determines that a refund should be made | ||||||
13 | under this Section to a claimant instead of issuing a credit | ||||||
14 | memorandum, then the Department shall notify the Comptroller, | ||||||
15 | who shall cause the order to be drawn for the amount specified | ||||||
16 | and to the person named in the notification from the | ||||||
17 | Department. The refund shall be paid by the Treasurer out of | ||||||
18 | the Flood Prevention Occupation Tax Fund. | ||||||
19 | (g) If a county imposes a tax under this Section, then the | ||||||
20 | county board shall, by ordinance, discontinue the tax upon the | ||||||
21 | payment of all indebtedness of the flood prevention district. | ||||||
22 | The tax shall not be discontinued until all indebtedness of the | ||||||
23 | District has been paid. | ||||||
24 | (h) Any ordinance imposing the tax under this Section, or | ||||||
25 | any ordinance that discontinues the tax, must be certified by | ||||||
26 | the county clerk and filed with the Illinois Department of |
| |||||||
| |||||||
1 | Revenue either (i) on or before the first day of April, | ||||||
2 | whereupon the Department shall proceed to administer and | ||||||
3 | enforce the tax or change in the rate as of the first day of | ||||||
4 | July next following the filing; or (ii) on or before the first | ||||||
5 | day of October, whereupon the Department shall proceed to | ||||||
6 | administer and enforce the tax or change in the rate as of the | ||||||
7 | first day of January next following the filing. | ||||||
8 | (j) County Flood Prevention Occupation Tax Fund. All | ||||||
9 | proceeds received by a county from a tax distribution under | ||||||
10 | this Section must be maintained in a special fund known as the | ||||||
11 | [name of county] flood prevention occupation tax fund. The | ||||||
12 | county shall, at the direction of the flood prevention | ||||||
13 | district, use moneys in the fund to pay the costs of providing | ||||||
14 | emergency levee repair and flood prevention and to pay bonds, | ||||||
15 | notes, and other evidences of indebtedness issued under this | ||||||
16 | Act. | ||||||
17 | (k) This Section may be cited as the Flood Prevention | ||||||
18 | Occupation Tax Law.
| ||||||
19 | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; | ||||||
20 | 99-642, eff. 7-28-16.)
| ||||||
21 | Section 60. The Metro-East Park and Recreation District Act | ||||||
22 | is amended by changing Section 30 as follows:
| ||||||
23 | (70 ILCS 1605/30)
| ||||||
24 | Sec. 30. Taxes.
|
| |||||||
| |||||||
1 | (a) The board shall impose a
tax upon all persons engaged | ||||||
2 | in the business of selling tangible personal
property, other | ||||||
3 | than personal property titled or registered with an agency of
| ||||||
4 | this State's government,
at retail in the District on the gross | ||||||
5 | receipts from the
sales made in the course of business.
This | ||||||
6 | tax
shall be imposed only at the rate of one-tenth of one per | ||||||
7 | cent.
| ||||||
8 | This additional tax may not be imposed on the sales of food | ||||||
9 | for human
consumption that is to be consumed off the premises | ||||||
10 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
11 | and food which has been prepared for
immediate consumption) and | ||||||
12 | prescription and non-prescription medicines, drugs,
medical | ||||||
13 | appliances, and insulin, urine testing materials, syringes, | ||||||
14 | and needles
used by diabetics. Beginning December 1, 2017, this | ||||||
15 | tax is not imposed on sales of aviation fuel unless the tax | ||||||
16 | revenue is expended for airport-related purposes. If the | ||||||
17 | District does not have an airport-related purpose to which it | ||||||
18 | dedicates aviation fuel tax revenue, then aviation fuel shall | ||||||
19 | be excluded from tax. For purposes of this Act, | ||||||
20 | "airport-related purposes" has the meaning ascribed in Section | ||||||
21 | 6z-20.2 of the State Finance Act. This exception for aviation | ||||||
22 | fuel only applies for so long as the revenue use requirements | ||||||
23 | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the | ||||||
24 | District. | ||||||
25 | On or before September 1, 2017, and on or before each April | ||||||
26 | 1 and October 1 thereafter, the Board must certify to the |
| |||||||
| |||||||
1 | Department of Transportation, in the form and manner required | ||||||
2 | by the Department, whether the District has an airport-related | ||||||
3 | purpose, which would allow any Retailers' Occupation Tax and | ||||||
4 | Service Occupation Tax imposed by the District to include tax | ||||||
5 | on aviation fuel. On or before October 1, 2017, and on or | ||||||
6 | before each May 1 and November 1 thereafter, the Department of | ||||||
7 | Transportation shall provide to the Department of Revenue, a | ||||||
8 | list of units of local government which have certified to the | ||||||
9 | Department of Transportation that they have airport-related | ||||||
10 | purposes, which would allow any Retailers' Occupation Tax and | ||||||
11 | Service Occupation Tax imposed by the unit of local government | ||||||
12 | to include tax on aviation fuel. All disputes regarding whether | ||||||
13 | or not a unit of local government has an airport-related | ||||||
14 | purpose shall be resolved by the Department of Transportation. | ||||||
15 |
The tax imposed by the Board under this Section and
all | ||||||
16 | civil penalties that may be assessed as an incident of the tax | ||||||
17 | shall be
collected and enforced by the Department of Revenue. | ||||||
18 | The certificate
of registration that is issued by the | ||||||
19 | Department to a retailer under the
Retailers' Occupation Tax | ||||||
20 | Act shall permit the retailer to engage in a business
that is | ||||||
21 | taxable without registering separately with the Department | ||||||
22 | under an
ordinance or resolution under this Section. The | ||||||
23 | Department has full
power to administer and enforce this | ||||||
24 | Section, to collect all taxes and
penalties due under this | ||||||
25 | Section, to dispose of taxes and penalties so
collected in the | ||||||
26 | manner provided in this Section, and to determine
all rights to |
| |||||||
| |||||||
1 | credit memoranda arising on account of the erroneous payment of
| ||||||
2 | a tax or penalty under this Section. In the administration of | ||||||
3 | and compliance
with this Section, the Department and persons | ||||||
4 | who are subject to this Section
shall (i) have the same rights, | ||||||
5 | remedies, privileges, immunities, powers, and
duties, (ii) be | ||||||
6 | subject to the same conditions, restrictions, limitations,
| ||||||
7 | penalties, and definitions of terms, and (iii) employ the same | ||||||
8 | modes of
procedure as are prescribed in Sections 1, 1a, 1a-1, | ||||||
9 | 1d, 1e, 1f,
1i, 1j,
1k, 1m, 1n,
2,
2-5, 2-5.5, 2-10 (in respect | ||||||
10 | to all provisions contained in those Sections
other than the
| ||||||
11 | State rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 | ||||||
12 | (except provisions
relating to
transaction returns and quarter | ||||||
13 | monthly payments , and except that the retailer's discount is | ||||||
14 | not allowed for taxes paid on aviation fuel that are deposited | ||||||
15 | into the Local Government Aviation Trust Fund ), 4, 5, 5a, 5b, | ||||||
16 | 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, | ||||||
17 | 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act | ||||||
18 | and the Uniform Penalty and
Interest Act as if those provisions | ||||||
19 | were set forth in this Section.
| ||||||
20 | Persons subject to any tax imposed under the authority | ||||||
21 | granted in this
Section may reimburse themselves for their | ||||||
22 | sellers' tax liability by
separately stating the tax as an | ||||||
23 | additional charge, which charge may be stated
in combination, | ||||||
24 | in a single amount, with State tax which sellers are required
| ||||||
25 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
26 | schedules as the
Department may prescribe.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this
Section to a claimant instead of issuing a | ||||||
3 | credit memorandum, the Department
shall notify the State | ||||||
4 | Comptroller, who shall cause the order to be drawn for
the | ||||||
5 | amount specified and to the person named in the notification | ||||||
6 | from the
Department. The refund shall be paid by the State | ||||||
7 | Treasurer out of the
State Metro-East Park and Recreation | ||||||
8 | District Fund.
| ||||||
9 | (b) If a tax has been imposed under subsection (a), a
| ||||||
10 | service occupation tax shall
also be imposed at the same rate | ||||||
11 | upon all persons engaged, in the District, in
the business
of | ||||||
12 | making sales of service, who, as an incident to making those | ||||||
13 | sales of
service, transfer tangible personal property within | ||||||
14 | the District
as an
incident to a sale of service.
This tax may | ||||||
15 | not be imposed on sales of food for human consumption that is | ||||||
16 | to
be consumed off the premises where it is sold (other than | ||||||
17 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
18 | immediate consumption) and prescription and
non-prescription | ||||||
19 | medicines, drugs, medical appliances, and insulin, urine
| ||||||
20 | testing materials, syringes, and needles used by diabetics.
| ||||||
21 | Beginning December 1, 2017, this tax may not be imposed on | ||||||
22 | sales of aviation fuel unless the tax revenue is expended for | ||||||
23 | airport-related purposes. If the District does not have an | ||||||
24 | airport-related purpose to which it dedicates aviation fuel tax | ||||||
25 | revenue, then aviation fuel shall be excluded from tax. For | ||||||
26 | purposes of this Act, "airport-related purposes" has the |
| |||||||
| |||||||
1 | meaning ascribed in Section 6z-20.2 of the State Finance Act. | ||||||
2 | This exception for aviation fuel only applies for so long as | ||||||
3 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
4 | U.S.C. §47133 are binding on the District. | ||||||
5 | On or before September 1, 2017, and on or before each April | ||||||
6 | 1 and October 1 thereafter, the Board must certify to the | ||||||
7 | Department of Transportation, in the form and manner required | ||||||
8 | by the Department, whether the District has an airport-related | ||||||
9 | purpose, which would allow any Retailers' Occupation Tax and | ||||||
10 | Service Occupation Tax imposed by the District to include tax | ||||||
11 | on aviation fuel. On or before October 1, 2017, and on or | ||||||
12 | before each May 1 and November 1 thereafter, the Department of | ||||||
13 | Transportation shall provide to the Department of Revenue, a | ||||||
14 | list of units of local government which have certified to the | ||||||
15 | Department of Transportation that they have airport-related | ||||||
16 | purposes, which would allow any Retailers' Occupation Tax and | ||||||
17 | Service Occupation Tax imposed by the unit of local government | ||||||
18 | to include tax on aviation fuel. All disputes regarding whether | ||||||
19 | or not a unit of local government has an airport-related | ||||||
20 | purpose shall be resolved by the Department of Transportation. | ||||||
21 | The tax imposed under this subsection and all civil | ||||||
22 | penalties that may be
assessed as an incident thereof shall be | ||||||
23 | collected and enforced by the
Department of Revenue. The | ||||||
24 | Department has
full power to
administer and enforce this | ||||||
25 | subsection; to collect all taxes and penalties
due hereunder; | ||||||
26 | to dispose of taxes and penalties so collected in the manner
|
| |||||||
| |||||||
1 | hereinafter provided; and to determine all rights to credit | ||||||
2 | memoranda
arising on account of the erroneous payment of tax or | ||||||
3 | penalty hereunder.
In the administration of, and compliance | ||||||
4 | with this subsection, the
Department and persons who are | ||||||
5 | subject to this paragraph shall (i) have the
same rights, | ||||||
6 | remedies, privileges, immunities, powers, and duties, (ii) be
| ||||||
7 | subject to the same conditions, restrictions, limitations, | ||||||
8 | penalties,
exclusions, exemptions, and definitions of terms, | ||||||
9 | and (iii) employ the same
modes
of procedure as are prescribed | ||||||
10 | in Sections 2 (except that the
reference to State in the | ||||||
11 | definition of supplier maintaining a place of
business in this | ||||||
12 | State shall mean the District), 2a, 2b, 2c, 3 through
3-50 (in | ||||||
13 | respect to all provisions therein other than the State rate of
| ||||||
14 | tax), 4 (except that the reference to the State shall be to the | ||||||
15 | District),
5, 7, 8 (except that the jurisdiction to which the | ||||||
16 | tax shall be a debt to
the extent indicated in that Section 8 | ||||||
17 | shall be the District), 9 (except as
to the disposition of | ||||||
18 | taxes and penalties collected , and except that the retailer's | ||||||
19 | discount is not allowed for taxes paid on aviation fuel that | ||||||
20 | are deposited into the Local Government Aviation Trust Fund ), | ||||||
21 | 10, 11, 12 (except the
reference therein to Section 2b of the
| ||||||
22 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
23 | to the State
shall mean the District), Sections 15, 16,
17, 18, | ||||||
24 | 19 and 20 of the Service Occupation Tax Act and
the Uniform | ||||||
25 | Penalty and Interest Act, as fully as if those provisions were
| ||||||
26 | set forth herein.
|
| |||||||
| |||||||
1 | Persons subject to any tax imposed under the authority | ||||||
2 | granted in
this subsection may reimburse themselves for their | ||||||
3 | serviceman's tax liability
by separately stating the tax as an | ||||||
4 | additional charge, which
charge may be stated in combination, | ||||||
5 | in a single amount, with State tax
that servicemen are | ||||||
6 | authorized to collect under the Service Use Tax Act, in
| ||||||
7 | accordance with such bracket schedules as the Department may | ||||||
8 | prescribe.
| ||||||
9 | Whenever the Department determines that a refund should be | ||||||
10 | made under this
subsection to a claimant instead of issuing a | ||||||
11 | credit memorandum, the Department
shall notify the State | ||||||
12 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
13 | amount specified, and to the person named, in the notification
| ||||||
14 | from the Department. The refund shall be paid by the State | ||||||
15 | Treasurer out
of the
State Metro-East Park and Recreation | ||||||
16 | District Fund.
| ||||||
17 | Nothing in this subsection shall be construed to authorize | ||||||
18 | the board
to impose a tax upon the privilege of engaging in any | ||||||
19 | business which under
the Constitution of the United States may | ||||||
20 | not be made the subject of taxation
by the State.
| ||||||
21 | (c) Except as otherwise provided in this paragraph, the The | ||||||
22 | Department shall immediately pay over to the State Treasurer, | ||||||
23 | ex
officio,
as trustee, all taxes and penalties collected under | ||||||
24 | this Section to be
deposited into the
State Metro-East Park and | ||||||
25 | Recreation District Fund, which
shall be an unappropriated | ||||||
26 | trust fund held outside of the State treasury. Taxes and |
| |||||||
| |||||||
1 | penalties collected on aviation fuel sold on or after December | ||||||
2 | 1, 2017, shall be immediately paid over by the Department to | ||||||
3 | the State Treasurer, ex officio, as trustee, for deposit into | ||||||
4 | the Local Government Aviation Trust Fund. The Department shall | ||||||
5 | only pay moneys into the State Aviation Program Fund under this | ||||||
6 | Act for so long as the revenue use requirements of 49 U.S.C. | ||||||
7 | §47107(b) and 49 U.S.C. §47133 are binding on the District. | ||||||
8 | As soon as possible after the first day of each month, | ||||||
9 | beginning January 1, 2011, upon certification of the Department | ||||||
10 | of Revenue, the Comptroller shall order transferred, and the | ||||||
11 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
12 | local sales tax increment, as defined in the Innovation | ||||||
13 | Development and Economy Act, collected under this Section | ||||||
14 | during the second preceding calendar month for sales within a | ||||||
15 | STAR bond district. The Department shall make this | ||||||
16 | certification only if the Metro East Park and Recreation | ||||||
17 | District imposes a tax on real property as provided in the | ||||||
18 | definition of "local sales taxes" under the Innovation | ||||||
19 | Development and Economy Act. | ||||||
20 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
21 | on
or before the 25th
day of each calendar month, the | ||||||
22 | Department shall prepare and certify to the
Comptroller the | ||||||
23 | disbursement of stated sums of money
pursuant to Section 35 of | ||||||
24 | this Act to the District from which retailers have
paid
taxes | ||||||
25 | or penalties to the Department during the second preceding
| ||||||
26 | calendar month. The amount to be paid to the District shall be |
| |||||||
| |||||||
1 | the amount (not
including credit memoranda and not including | ||||||
2 | taxes and penalties collected on aviation fuel sold on or after | ||||||
3 | December 1, 2017 ) collected under this Section during the | ||||||
4 | second
preceding
calendar month by the Department plus an | ||||||
5 | amount the Department determines is
necessary to offset any | ||||||
6 | amounts that were erroneously paid to a different
taxing body, | ||||||
7 | and not including (i) an amount equal to the amount of refunds
| ||||||
8 | made
during the second preceding calendar month by the | ||||||
9 | Department on behalf of
the District, (ii) any amount that the | ||||||
10 | Department determines is
necessary to offset any amounts that | ||||||
11 | were payable to a different taxing body
but were erroneously | ||||||
12 | paid to the District, and (iii) any amounts that are | ||||||
13 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
14 | after receipt by the
Comptroller of the disbursement | ||||||
15 | certification to the District provided for in
this Section to | ||||||
16 | be given to the Comptroller by the Department, the Comptroller
| ||||||
17 | shall cause the orders to be drawn for the respective amounts | ||||||
18 | in accordance
with directions contained in the certification.
| ||||||
19 | (d) For the purpose of determining
whether a tax authorized | ||||||
20 | under this Section is
applicable, a retail sale by a producer | ||||||
21 | of coal or another mineral mined in
Illinois is a sale at | ||||||
22 | retail at the place where the coal or other mineral mined
in | ||||||
23 | Illinois is extracted from the earth. This paragraph does not | ||||||
24 | apply to coal
or another mineral when it is delivered or | ||||||
25 | shipped by the seller to the
purchaser
at a point outside | ||||||
26 | Illinois so that the sale is exempt under the United States
|
| |||||||
| |||||||
1 | Constitution as a sale in interstate or foreign commerce.
| ||||||
2 | (e) Nothing in this Section shall be construed to authorize | ||||||
3 | the board to
impose a
tax upon the privilege of engaging in any | ||||||
4 | business that under the Constitution
of the United States may | ||||||
5 | not be made the subject of taxation by this State.
| ||||||
6 | (f) An ordinance imposing a tax under this Section or an | ||||||
7 | ordinance extending
the
imposition of a tax to an additional | ||||||
8 | county or counties
shall be certified
by the
board and filed | ||||||
9 | with the Department of Revenue
either (i) on or
before the | ||||||
10 | first day of April, whereupon the Department shall proceed to
| ||||||
11 | administer and enforce the tax as of the first day of July next | ||||||
12 | following
the filing; or (ii)
on or before the first day of | ||||||
13 | October, whereupon the
Department shall proceed to administer | ||||||
14 | and enforce the tax as of the first
day of January next | ||||||
15 | following the filing.
| ||||||
16 | (g) When certifying the amount of a monthly disbursement to | ||||||
17 | the District
under
this
Section, the Department shall increase | ||||||
18 | or decrease the amounts by an amount
necessary to offset any | ||||||
19 | misallocation of previous disbursements. The offset
amount | ||||||
20 | shall be the amount erroneously disbursed within the previous 6 | ||||||
21 | months
from the time a misallocation is discovered.
| ||||||
22 | (Source: P.A. 98-1098, eff. 8-26-14; 99-217, eff. 7-31-15.)
| ||||||
23 | Section 65. The Local Mass Transit District Act is amended | ||||||
24 | by changing Section 5.01 as follows:
|
| |||||||
| |||||||
1 | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
| ||||||
2 | Sec. 5.01. Metro East Mass Transit District; use and | ||||||
3 | occupation taxes.
| ||||||
4 | (a) The Board of Trustees of any Metro East Mass Transit
| ||||||
5 | District may, by ordinance adopted with the concurrence of | ||||||
6 | two-thirds of
the then trustees, impose throughout the District | ||||||
7 | any or all of the taxes and
fees provided in this Section. | ||||||
8 | Except as otherwise provided, all All taxes and fees imposed | ||||||
9 | under this Section
shall be used only for public mass | ||||||
10 | transportation systems, and the amount used
to provide mass | ||||||
11 | transit service to unserved areas of the District shall be in
| ||||||
12 | the same proportion to the total proceeds as the number of | ||||||
13 | persons residing in
the unserved areas is to the total | ||||||
14 | population of the District. Except as
otherwise provided in | ||||||
15 | this Act, taxes imposed under
this Section and civil penalties | ||||||
16 | imposed incident thereto shall be
collected and enforced by the | ||||||
17 | State Department of Revenue.
The Department shall have the | ||||||
18 | power to administer and enforce the taxes
and to determine all | ||||||
19 | rights for refunds for erroneous payments of the taxes.
| ||||||
20 | (b) The Board may impose a Metro East Mass Transit District | ||||||
21 | Retailers'
Occupation Tax upon all persons engaged in the | ||||||
22 | business of selling tangible
personal property at retail in the | ||||||
23 | district at a rate of 1/4 of 1%, or as
authorized under | ||||||
24 | subsection (d-5) of this Section, of the
gross receipts from | ||||||
25 | the sales made in the course of such business within
the | ||||||
26 | district , except that the rate of tax imposed under this |
| |||||||
| |||||||
1 | Section on sales of aviation fuel on or after December 1, 2017 | ||||||
2 | shall be 0.25% in Madison County unless the Metro-East Mass | ||||||
3 | Transit District in Madison County has an "airport-related | ||||||
4 | purpose" and any additional amount authorized under subsection | ||||||
5 | (d-5) is expended for airport-related purposes. If there is no | ||||||
6 | airport-related purpose to which aviation fuel tax revenue is | ||||||
7 | dedicated, then aviation fuel is excluded from any future | ||||||
8 | increase in the tax. The rate in St. Clair County shall be | ||||||
9 | 0.25% unless the Metro-East Mass Transit District in St. Clair | ||||||
10 | County has an "airport-related purpose" and the additional | ||||||
11 | 0.50% of the 0.75% tax on aviation fuel imposed in that County | ||||||
12 | is expended for airport-related purposes. If there is no | ||||||
13 | airport-related purpose to which aviation fuel tax revenue is | ||||||
14 | dedicated, then aviation fuel is excluded from the tax. . | ||||||
15 | On or before September 1, 2017, and on or before each April | ||||||
16 | 1 and October 1 thereafter, each Metro-East Mass Transit | ||||||
17 | District and Madison and St. Clair Counties must certify to the | ||||||
18 | Department of Transportation, in the form and manner required | ||||||
19 | by the Department, whether they have an airport-related | ||||||
20 | purpose, which would allow any Retailers' Occupation Tax and | ||||||
21 | Service Occupation Tax imposed under this Act to include tax on | ||||||
22 | aviation fuel. On or before October 1, 2017, and on or before | ||||||
23 | each May 1 and November 1 thereafter, the Department of | ||||||
24 | Transportation shall provide to the Department of Revenue, a | ||||||
25 | list of units of local government which have certified to the | ||||||
26 | Department of Transportation that they have airport-related |
| |||||||
| |||||||
1 | purposes, which would allow any Retailers' Occupation Tax and | ||||||
2 | Service Occupation Tax imposed by the unit of local government | ||||||
3 | to include tax on aviation fuel. All disputes regarding whether | ||||||
4 | or not a unit of local government has an airport-related | ||||||
5 | purpose shall be resolved by the Department of Transportation. | ||||||
6 | For purposes of this Act, "airport-related purposes" has | ||||||
7 | the meaning ascribed in Section 6z-20.2 of the State Finance | ||||||
8 | Act. This exclusion for aviation fuel only applies for so long | ||||||
9 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
10 | U.S.C. §47133 are binding on the District. | ||||||
11 | The tax imposed under this Section and all civil
penalties | ||||||
12 | that may be assessed as an incident thereof shall be collected
| ||||||
13 | and enforced by the State Department of Revenue. The Department | ||||||
14 | shall have
full power to administer and enforce this Section; | ||||||
15 | to collect all taxes
and penalties so collected in the manner | ||||||
16 | hereinafter provided; and to determine
all rights to credit | ||||||
17 | memoranda arising on account of the erroneous payment
of tax or | ||||||
18 | penalty hereunder. In the administration of, and compliance | ||||||
19 | with,
this Section, the Department and persons who are subject | ||||||
20 | to this Section
shall have the same rights, remedies, | ||||||
21 | privileges, immunities, powers and
duties, and be subject to | ||||||
22 | the same conditions, restrictions, limitations,
penalties, | ||||||
23 | exclusions, exemptions and definitions of terms and employ
the | ||||||
24 | same modes of procedure, as are prescribed in Sections 1, 1a, | ||||||
25 | 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all | ||||||
26 | provisions
therein other than the State rate of tax), 2c, 3 |
| |||||||
| |||||||
1 | (except as to the
disposition of taxes and penalties collected , | ||||||
2 | and except that the retailer's discount is not allowed for | ||||||
3 | taxes paid on aviation fuel that are deposited into the Local | ||||||
4 | Government Aviation Trust Fund ), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, | ||||||
5 | 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, | ||||||
6 | and 14 of
the Retailers' Occupation Tax Act and Section 3-7 of | ||||||
7 | the Uniform Penalty
and Interest Act, as fully as if those | ||||||
8 | provisions were set forth herein.
| ||||||
9 | Persons subject to any tax imposed under the Section may | ||||||
10 | reimburse
themselves for their seller's tax liability | ||||||
11 | hereunder by separately stating
the tax as an additional | ||||||
12 | charge, which charge may be stated in combination,
in a single | ||||||
13 | amount, with State taxes that sellers are required to collect
| ||||||
14 | under the Use Tax Act, in accordance with such bracket | ||||||
15 | schedules as the
Department may prescribe.
| ||||||
16 | Whenever the Department determines that a refund should be | ||||||
17 | made under this
Section to a claimant instead of issuing a | ||||||
18 | credit memorandum, the Department
shall notify the State | ||||||
19 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
20 | amount specified, and to the person named, in the notification
| ||||||
21 | from the Department. The refund shall be paid by the State | ||||||
22 | Treasurer out
of the Metro East Mass Transit District tax fund | ||||||
23 | established under
paragraph (h)
of this Section.
| ||||||
24 | If a tax is imposed under this subsection (b), a tax shall | ||||||
25 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
26 | For the purpose of determining whether a tax authorized |
| |||||||
| |||||||
1 | under this Section
is applicable, a retail sale, by a producer | ||||||
2 | of coal or other mineral mined
in Illinois, is a sale at retail | ||||||
3 | at the place where the coal or other mineral
mined in Illinois | ||||||
4 | is extracted from the earth. This paragraph does not
apply to | ||||||
5 | coal or other mineral when it is delivered or shipped by the | ||||||
6 | seller
to the purchaser at a point outside Illinois so that the | ||||||
7 | sale is exempt
under the Federal Constitution as a sale in | ||||||
8 | interstate or foreign commerce.
| ||||||
9 | No tax shall be imposed or collected under this subsection | ||||||
10 | on the sale of a motor vehicle in this State to a resident of | ||||||
11 | another state if that motor vehicle will not be titled in this | ||||||
12 | State.
| ||||||
13 | Nothing in this Section shall be construed to authorize the | ||||||
14 | Metro East
Mass Transit District to impose a tax upon the | ||||||
15 | privilege of engaging in any
business which under the | ||||||
16 | Constitution of the United States may not be made
the subject | ||||||
17 | of taxation by this State.
| ||||||
18 | (c) If a tax has been imposed under subsection (b), a Metro | ||||||
19 | East Mass
Transit District Service Occupation Tax shall
also be | ||||||
20 | imposed upon all persons engaged, in the district, in the | ||||||
21 | business
of making sales of service, who, as an incident to | ||||||
22 | making those sales of
service, transfer tangible personal | ||||||
23 | property within the District, either in
the form of tangible | ||||||
24 | personal property or in the form of real estate as an
incident | ||||||
25 | to a sale of service. The tax rate shall be 1/4%, or as | ||||||
26 | authorized
under subsection (d-5) of this Section, of the |
| |||||||
| |||||||
1 | selling
price of tangible personal property so transferred | ||||||
2 | within the district , except that the rate of tax imposed in | ||||||
3 | these Counties under this Section on sales of aviation fuel on | ||||||
4 | or after December 1, 2017 shall be 0.25% in Madison County | ||||||
5 | unless the Metro-East Mass Transit District in Madison County | ||||||
6 | has an "airport-related purpose" and any additional amount | ||||||
7 | authorized under subsection (d-5) is expended for | ||||||
8 | airport-related purposes. If there is no airport-related | ||||||
9 | purpose to which aviation fuel tax revenue is dedicated, then | ||||||
10 | aviation fuel is excluded from any future increase in the tax. | ||||||
11 | The rate in St. Clair County shall be 0.25% unless the | ||||||
12 | Metro-East Mass Transit District in St. Clair County has an | ||||||
13 | "airport-related purpose" and the additional 0.50% of the 0.75% | ||||||
14 | tax on aviation fuel is expended for airport-related purposes. | ||||||
15 | If there is no airport-related purpose to which aviation fuel | ||||||
16 | tax revenue is dedicated, then aviation fuel is excluded from | ||||||
17 | the tax . | ||||||
18 | On or before September 1, 2017, and on or before each April | ||||||
19 | 1 and October 1 thereafter, each Metro-East Mass Transit | ||||||
20 | District and Madison and St. Clair Counties must certify to the | ||||||
21 | Department of Transportation, in the form and manner required | ||||||
22 | by the Department, whether they have an airport-related | ||||||
23 | purpose, which would allow any Retailers' Occupation Tax and | ||||||
24 | Service Occupation Tax imposed under this Act to include tax on | ||||||
25 | aviation fuel. On or before October 1, 2017, and on or before | ||||||
26 | each May 1 and November 1 thereafter, the Department of |
| |||||||
| |||||||
1 | Transportation shall provide to the Department of Revenue, a | ||||||
2 | list of units of local government which have certified to the | ||||||
3 | Department of Transportation that they have airport-related | ||||||
4 | purposes, which would allow any Retailers' Occupation Tax and | ||||||
5 | Service Occupation Tax imposed by the unit of local government | ||||||
6 | to include tax on aviation fuel. All disputes regarding whether | ||||||
7 | or not a unit of local government has an airport-related | ||||||
8 | purpose shall be resolved by the Department of Transportation. | ||||||
9 | For purposes of this Act, "airport-related purposes" has | ||||||
10 | the meaning ascribed in Section 6z-20.2 of the State Finance | ||||||
11 | Act. This exclusion for aviation fuel only applies for so long | ||||||
12 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
13 | U.S.C. §47133 are binding on the District. | ||||||
14 | The tax imposed under this paragraph and all civil | ||||||
15 | penalties that may be
assessed as an incident thereof shall be | ||||||
16 | collected and enforced by the
State Department of Revenue. The | ||||||
17 | Department shall have full power to
administer and enforce this | ||||||
18 | paragraph; to collect all taxes and penalties
due hereunder; to | ||||||
19 | dispose of taxes and penalties so collected in the manner
| ||||||
20 | hereinafter provided; and to determine all rights to credit | ||||||
21 | memoranda
arising on account of the erroneous payment of tax or | ||||||
22 | penalty hereunder.
In the administration of, and compliance | ||||||
23 | with this paragraph, the
Department and persons who are subject | ||||||
24 | to this paragraph shall have the
same rights, remedies, | ||||||
25 | privileges, immunities, powers and duties, and be
subject to | ||||||
26 | the same conditions, restrictions, limitations, penalties,
|
| |||||||
| |||||||
1 | exclusions, exemptions and definitions of terms and employ the | ||||||
2 | same modes
of procedure as are prescribed in Sections 1a-1, 2 | ||||||
3 | (except that the
reference to State in the definition of | ||||||
4 | supplier maintaining a place of
business in this State shall | ||||||
5 | mean the Authority), 2a, 3 through
3-50 (in respect to all | ||||||
6 | provisions therein other than the State rate of
tax), 4 (except | ||||||
7 | that the reference to the State shall be to the Authority),
5, | ||||||
8 | 7, 8 (except that the jurisdiction to which the tax shall be a | ||||||
9 | debt to
the extent indicated in that Section 8 shall be the | ||||||
10 | District), 9 (except as
to the disposition of taxes and | ||||||
11 | penalties collected, and except that
the returned merchandise | ||||||
12 | credit for this tax may not be taken against any
State tax , and | ||||||
13 | except that the retailer's discount is not allowed for taxes | ||||||
14 | paid on aviation fuel that are deposited into the Local | ||||||
15 | Government Aviation Trust Fund ), 10, 11, 12 (except the | ||||||
16 | reference therein to Section 2b of the
Retailers' Occupation | ||||||
17 | Tax Act), 13 (except that any reference to the State
shall mean | ||||||
18 | the District), the first paragraph of Section 15, 16,
17, 18, | ||||||
19 | 19 and 20 of the Service Occupation Tax Act and Section 3-7 of
| ||||||
20 | the Uniform Penalty and Interest Act, as fully as if those | ||||||
21 | provisions were
set forth herein.
| ||||||
22 | Persons subject to any tax imposed under the authority | ||||||
23 | granted in
this paragraph may reimburse themselves for their | ||||||
24 | serviceman's tax liability
hereunder by separately stating the | ||||||
25 | tax as an additional charge, which
charge may be stated in | ||||||
26 | combination, in a single amount, with State tax
that servicemen |
| |||||||
| |||||||
1 | are authorized to collect under the Service Use Tax Act, in
| ||||||
2 | accordance with such bracket schedules as the Department may | ||||||
3 | prescribe.
| ||||||
4 | Whenever the Department determines that a refund should be | ||||||
5 | made under this
paragraph to a claimant instead of issuing a | ||||||
6 | credit memorandum, the Department
shall notify the State | ||||||
7 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
8 | amount specified, and to the person named, in the notification
| ||||||
9 | from the Department. The refund shall be paid by the State | ||||||
10 | Treasurer out
of the Metro East Mass Transit District tax fund | ||||||
11 | established under
paragraph (h)
of this Section.
| ||||||
12 | Nothing in this paragraph shall be construed to authorize | ||||||
13 | the District
to impose a tax upon the privilege of engaging in | ||||||
14 | any business which under
the Constitution of the United States | ||||||
15 | may not be made the subject of taxation
by the State.
| ||||||
16 | (d) If a tax has been imposed under subsection (b), a Metro | ||||||
17 | East Mass
Transit District Use Tax shall
also be imposed upon | ||||||
18 | the privilege of using, in the district, any item of
tangible | ||||||
19 | personal property that is purchased outside the district at
| ||||||
20 | retail from a retailer, and that is titled or registered with | ||||||
21 | an agency of
this State's government, at a rate of 1/4%, or as | ||||||
22 | authorized under subsection
(d-5) of this Section, of the | ||||||
23 | selling price of the
tangible personal property within the | ||||||
24 | District, as "selling price" is
defined in the Use Tax Act. The | ||||||
25 | tax shall be collected from persons whose
Illinois address for | ||||||
26 | titling or registration purposes is given as being in
the |
| |||||||
| |||||||
1 | District. The tax shall be collected by the Department of | ||||||
2 | Revenue for
the Metro East Mass Transit District. The tax must | ||||||
3 | be paid to the State,
or an exemption determination must be | ||||||
4 | obtained from the Department of
Revenue, before the title or | ||||||
5 | certificate of registration for the property
may be issued. The | ||||||
6 | tax or proof of exemption may be transmitted to the
Department | ||||||
7 | by way of the State agency with which, or the State officer | ||||||
8 | with
whom, the tangible personal property must be titled or | ||||||
9 | registered if the
Department and the State agency or State | ||||||
10 | officer determine that this
procedure will expedite the | ||||||
11 | processing of applications for title or
registration.
| ||||||
12 | The Department shall have full power to administer and | ||||||
13 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
14 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
15 | interest so collected in the manner
hereinafter provided; and | ||||||
16 | to determine all rights to credit memoranda or
refunds arising | ||||||
17 | on account of the erroneous payment of tax, penalty or
interest | ||||||
18 | hereunder. In the administration of, and compliance with, this
| ||||||
19 | paragraph, the Department and persons who are subject to this | ||||||
20 | paragraph
shall have the same rights, remedies, privileges, | ||||||
21 | immunities, powers and
duties, and be subject to the same | ||||||
22 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
23 | exemptions and definitions of terms
and employ the same modes | ||||||
24 | of procedure, as are prescribed in Sections 2
(except the | ||||||
25 | definition of "retailer maintaining a place of business in this
| ||||||
26 | State"), 3 through 3-80 (except provisions pertaining to the |
| |||||||
| |||||||
1 | State rate
of tax, and except provisions concerning collection | ||||||
2 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
3 | 19 (except the portions pertaining
to claims by retailers and | ||||||
4 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
5 | the Use Tax Act and Section 3-7 of the Uniform Penalty
and | ||||||
6 | Interest Act, that are not inconsistent with this
paragraph, as | ||||||
7 | fully as if those provisions were set forth herein.
| ||||||
8 | Whenever the Department determines that a refund should be | ||||||
9 | made under this
paragraph to a claimant instead of issuing a | ||||||
10 | credit memorandum, the Department
shall notify the State | ||||||
11 | Comptroller, who shall cause the order
to be drawn for the | ||||||
12 | amount specified, and to the person named, in the
notification | ||||||
13 | from the Department. The refund shall be paid by the State
| ||||||
14 | Treasurer out of the Metro East Mass Transit District tax fund | ||||||
15 | established
under paragraph (h)
of this Section.
| ||||||
16 | (d-5) (A) The county board of any county participating in | ||||||
17 | the Metro
East Mass Transit District may authorize, by | ||||||
18 | ordinance, a
referendum on the question of whether the tax | ||||||
19 | rates for the
Metro East Mass Transit District Retailers' | ||||||
20 | Occupation Tax, the
Metro East Mass Transit District Service | ||||||
21 | Occupation Tax, and the
Metro East Mass Transit District Use | ||||||
22 | Tax for
the District should be increased from 0.25% to 0.75%.
| ||||||
23 | Upon adopting the ordinance, the county
board shall certify the | ||||||
24 | proposition to the proper election officials who shall
submit | ||||||
25 | the proposition to the voters of the District at the next | ||||||
26 | election,
in accordance with the general election law.
|
| |||||||
| |||||||
1 | The proposition shall be in substantially the following | ||||||
2 | form:
| ||||||
3 | Shall the tax rates for the Metro East Mass Transit | ||||||
4 | District Retailers'
Occupation Tax, the Metro East Mass | ||||||
5 | Transit District Service Occupation Tax,
and the Metro East | ||||||
6 | Mass Transit District Use Tax be increased from 0.25% to
| ||||||
7 | 0.75%?
| ||||||
8 | (B) Two thousand five hundred electors of any Metro East | ||||||
9 | Mass Transit
District may petition the Chief Judge of the | ||||||
10 | Circuit Court, or any judge of
that Circuit designated by the | ||||||
11 | Chief Judge, in which that District is located
to cause to be | ||||||
12 | submitted to a vote of the electors the question whether the | ||||||
13 | tax
rates for the Metro East Mass Transit District Retailers' | ||||||
14 | Occupation Tax, the
Metro East Mass Transit District Service | ||||||
15 | Occupation Tax, and the Metro East
Mass Transit District Use | ||||||
16 | Tax for the District should be increased from 0.25%
to 0.75%.
| ||||||
17 | Upon submission of such petition the court shall set a date | ||||||
18 | not less than 10
nor more than 30 days thereafter for a hearing | ||||||
19 | on the sufficiency thereof.
Notice of the filing of such | ||||||
20 | petition and of such date shall be given in
writing to the | ||||||
21 | District and the County Clerk at least 7 days before the date | ||||||
22 | of
such hearing.
| ||||||
23 | If such petition is found sufficient, the court shall enter | ||||||
24 | an order to
submit that proposition at the next election, in | ||||||
25 | accordance with general
election law.
| ||||||
26 | The form of the petition shall be in substantially the |
| ||||||||||
| ||||||||||
1 | following form: To the
Circuit Court of the County of (name of | |||||||||
2 | county):
| |||||||||
3 | We, the undersigned electors of the (name of transit | |||||||||
4 | district),
respectfully petition your honor to submit to a | |||||||||
5 | vote of the electors of (name
of transit district) the | |||||||||
6 | following proposition:
| |||||||||
7 | Shall the tax rates for the Metro East Mass Transit | |||||||||
8 | District Retailers'
Occupation Tax, the Metro East Mass | |||||||||
9 | Transit District Service Occupation Tax,
and the Metro East | |||||||||
10 | Mass Transit District Use Tax be increased from 0.25% to
| |||||||||
11 | 0.75%?
| |||||||||
12 | Name Address, with Street and Number.
| |||||||||
| ||||||||||
15 | (C) The votes shall be recorded as "YES" or "NO". If a | |||||||||
16 | majority of all
votes
cast on the proposition are for the | |||||||||
17 | increase in
the tax rates, the Metro East Mass Transit District | |||||||||
18 | shall begin imposing the
increased rates in the District, and
| |||||||||
19 | the Department of Revenue shall begin collecting the increased | |||||||||
20 | amounts, as
provided under this Section.
An ordinance imposing | |||||||||
21 | or discontinuing a tax hereunder or effecting a change
in the | |||||||||
22 | rate thereof shall be adopted and a certified copy thereof | |||||||||
23 | filed with
the Department on or before the first day of | |||||||||
24 | October, whereupon the Department
shall proceed to administer | |||||||||
25 | and enforce this Section as of the first day of
January next | |||||||||
26 | following the adoption and filing, or on or before the first |
| |||||||
| |||||||
1 | day
of April, whereupon the Department shall proceed to | ||||||
2 | administer and enforce this
Section as of the first day of July | ||||||
3 | next following the adoption and filing.
| ||||||
4 | (D) If the voters have approved a referendum under this | ||||||
5 | subsection,
before
November 1, 1994, to
increase the tax rate | ||||||
6 | under this subsection, the Metro East Mass Transit
District | ||||||
7 | Board of Trustees may adopt by a majority vote an ordinance at | ||||||
8 | any
time
before January 1, 1995 that excludes from the rate | ||||||
9 | increase tangible personal
property that is titled or | ||||||
10 | registered with an
agency of this State's government.
The | ||||||
11 | ordinance excluding titled or
registered tangible personal | ||||||
12 | property from the rate increase must be filed with
the | ||||||
13 | Department at least 15 days before its effective date.
At any | ||||||
14 | time after adopting an ordinance excluding from the rate | ||||||
15 | increase
tangible personal property that is titled or | ||||||
16 | registered with an agency of this
State's government, the Metro | ||||||
17 | East Mass Transit District Board of Trustees may
adopt an | ||||||
18 | ordinance applying the rate increase to that tangible personal
| ||||||
19 | property. The ordinance shall be adopted, and a certified copy | ||||||
20 | of that
ordinance shall be filed with the Department, on or | ||||||
21 | before October 1, whereupon
the Department shall proceed to | ||||||
22 | administer and enforce the rate increase
against tangible | ||||||
23 | personal property titled or registered with an agency of this
| ||||||
24 | State's government as of the following January
1. After | ||||||
25 | December 31, 1995, any reimposed rate increase in effect under | ||||||
26 | this
subsection shall no longer apply to tangible personal |
| |||||||
| |||||||
1 | property titled or
registered with an agency of this State's | ||||||
2 | government. Beginning January 1,
1996, the Board of Trustees of | ||||||
3 | any Metro East Mass Transit
District may never reimpose a | ||||||
4 | previously excluded tax rate increase on tangible
personal | ||||||
5 | property titled or registered with an agency of this State's
| ||||||
6 | government.
After July 1, 2004, if the voters have approved a | ||||||
7 | referendum under this
subsection to increase the tax rate under | ||||||
8 | this subsection, the Metro East Mass
Transit District Board of | ||||||
9 | Trustees may adopt by a majority vote an ordinance
that | ||||||
10 | excludes from the rate increase tangible personal property that | ||||||
11 | is titled
or registered with an agency of this State's | ||||||
12 | government. The ordinance excluding titled or registered | ||||||
13 | tangible personal property from the rate increase shall be
| ||||||
14 | adopted, and a certified copy of that ordinance shall be filed | ||||||
15 | with the
Department on or before October 1, whereupon the | ||||||
16 | Department shall administer and enforce this exclusion from the | ||||||
17 | rate increase as of the
following January 1, or on or before | ||||||
18 | April 1, whereupon the Department shall
administer and enforce | ||||||
19 | this exclusion from the rate increase as of the
following July | ||||||
20 | 1. The Board of Trustees of any Metro East Mass Transit | ||||||
21 | District
may never
reimpose a previously excluded tax rate | ||||||
22 | increase on tangible personal property
titled or registered | ||||||
23 | with an agency of this State's government.
| ||||||
24 | (d-6) If the Board of Trustees of any Metro East Mass | ||||||
25 | Transit District has
imposed a rate increase under subsection | ||||||
26 | (d-5) and filed an
ordinance with the Department of Revenue |
| |||||||
| |||||||
1 | excluding titled property from the
higher rate, then that Board | ||||||
2 | may, by ordinance adopted with
the concurrence of two-thirds of | ||||||
3 | the then trustees, impose throughout the
District a fee. The | ||||||
4 | fee on the excluded property shall not exceed $20 per
retail | ||||||
5 | transaction or an
amount
equal to the amount of tax excluded, | ||||||
6 | whichever is less, on
tangible personal property that is titled | ||||||
7 | or registered with an agency of this
State's government. | ||||||
8 | Beginning July 1, 2004, the fee shall apply only to
titled | ||||||
9 | property that is subject to either the Metro East Mass Transit | ||||||
10 | District
Retailers' Occupation Tax or the Metro East Mass | ||||||
11 | Transit District Service
Occupation Tax. No fee shall be | ||||||
12 | imposed or collected under this subsection on the sale of a | ||||||
13 | motor vehicle in this State to a resident of another state if | ||||||
14 | that motor vehicle will not be titled in this State.
| ||||||
15 | (d-7) Until June 30, 2004, if a fee has been imposed under | ||||||
16 | subsection
(d-6), a fee shall also
be imposed upon the | ||||||
17 | privilege of using, in the district, any item of tangible
| ||||||
18 | personal property that is titled or registered with any agency | ||||||
19 | of this State's
government, in an amount equal to the amount of | ||||||
20 | the fee imposed under
subsection (d-6).
| ||||||
21 | (d-7.1) Beginning July 1, 2004, any fee imposed by the | ||||||
22 | Board of Trustees
of any Metro East Mass Transit District under | ||||||
23 | subsection (d-6) and all civil
penalties that may be assessed | ||||||
24 | as an incident of the fees shall be collected
and enforced by | ||||||
25 | the State Department of Revenue. Reference to "taxes" in this
| ||||||
26 | Section shall be construed to apply to the administration, |
| |||||||
| |||||||
1 | payment, and
remittance of all fees under this Section. For | ||||||
2 | purposes of any fee imposed
under subsection (d-6), 4% of the | ||||||
3 | fee, penalty, and interest received by the
Department in the | ||||||
4 | first 12 months that the fee is collected and enforced by
the | ||||||
5 | Department and 2% of the fee, penalty, and interest following | ||||||
6 | the first
12 months (except the amount collected on aviation | ||||||
7 | fuel sold on or after December 1, 2017) shall be deposited into | ||||||
8 | the Tax Compliance and Administration
Fund and shall be used by | ||||||
9 | the Department, subject to appropriation, to cover
the costs of | ||||||
10 | the Department. No retailers' discount shall apply to any fee
| ||||||
11 | imposed under subsection (d-6).
| ||||||
12 | (d-8) No item of titled property shall be subject to both
| ||||||
13 | the higher rate approved by referendum, as authorized under | ||||||
14 | subsection (d-5),
and any fee imposed under subsection (d-6) or | ||||||
15 | (d-7).
| ||||||
16 | (d-9) (Blank).
| ||||||
17 | (d-10) (Blank).
| ||||||
18 | (e) A certificate of registration issued by the State | ||||||
19 | Department of
Revenue to a retailer under the Retailers' | ||||||
20 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
21 | shall permit the registrant to engage in a
business that is | ||||||
22 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
23 | this Section and no additional registration shall be required | ||||||
24 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
25 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
26 | tax imposed under paragraph (c)
of this Section.
|
| |||||||
| |||||||
1 | (f) (Blank).
| ||||||
2 | (g) Any ordinance imposing or discontinuing any tax under | ||||||
3 | this
Section shall be adopted and a certified copy thereof | ||||||
4 | filed with the
Department on or before June 1, whereupon the | ||||||
5 | Department of Revenue shall
proceed to administer and enforce | ||||||
6 | this Section on behalf of the Metro East
Mass Transit District | ||||||
7 | as of September 1 next following such
adoption and filing. | ||||||
8 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
9 | or discontinuing the tax hereunder shall be adopted and a
| ||||||
10 | certified copy thereof filed with the Department on or before | ||||||
11 | the first day
of July, whereupon the Department shall proceed | ||||||
12 | to administer and enforce
this Section as of the first day of | ||||||
13 | October next following such adoption
and filing. Beginning | ||||||
14 | January 1, 1993, except as provided in subsection
(d-5) of this | ||||||
15 | Section, an ordinance or resolution imposing
or discontinuing | ||||||
16 | the tax hereunder shall be adopted and a certified copy
thereof | ||||||
17 | filed with the Department on or before the first day of | ||||||
18 | October,
whereupon the Department shall proceed to administer | ||||||
19 | and enforce this
Section as of the first day of January next | ||||||
20 | following such adoption and
filing,
or, beginning January 1, | ||||||
21 | 2004, on or before the first day of April, whereupon
the | ||||||
22 | Department shall proceed to administer and enforce this Section | ||||||
23 | as of the
first day of July next following the adoption and | ||||||
24 | filing.
| ||||||
25 | (h) Except as provided in subsection (d-7.1), the State | ||||||
26 | Department of
Revenue shall, upon collecting any taxes as
|
| |||||||
| |||||||
1 | provided in this Section, pay the taxes over to the State | ||||||
2 | Treasurer as
trustee for the District. The taxes shall be held | ||||||
3 | in a trust fund outside
the State Treasury. Taxes and penalties | ||||||
4 | collected in St. Clair Counties on aviation fuel sold on or | ||||||
5 | after December 1, 2017 from the 0.50% of the .75% rate shall be | ||||||
6 | immediately paid over by the Department to the State Treasurer, | ||||||
7 | ex officio, as trustee, for deposit into the Local Government | ||||||
8 | Aviation Trust Fund. The Department shall only pay moneys into | ||||||
9 | the Local Government Aviation Trust Fund under this Act for so | ||||||
10 | long as the revenue use requirements of 49 U.S.C. §47107(b) and | ||||||
11 | 49 U.S.C. §47133 are binding on the District. | ||||||
12 | As soon as possible after the first day of each month, | ||||||
13 | beginning January 1, 2011, upon certification of the Department | ||||||
14 | of Revenue, the Comptroller shall order transferred, and the | ||||||
15 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
16 | local sales tax increment, as defined in the Innovation | ||||||
17 | Development and Economy Act, collected under this Section | ||||||
18 | during the second preceding calendar month for sales within a | ||||||
19 | STAR bond district. The Department shall make this | ||||||
20 | certification only if the local mass transit district imposes a | ||||||
21 | tax on real property as provided in the definition of "local | ||||||
22 | sales taxes" under the Innovation Development and Economy Act. | ||||||
23 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
24 | on or before the 25th day of each calendar month, the
State | ||||||
25 | Department of Revenue shall prepare and certify to the | ||||||
26 | Comptroller of
the State of Illinois the amount to be paid to |
| |||||||
| |||||||
1 | the District, which shall be
the amount (not including credit | ||||||
2 | memoranda and not including taxes and penalties collected on | ||||||
3 | aviation fuel sold on or after December 1, 2017 ) collected | ||||||
4 | under this Section during the second preceding calendar month | ||||||
5 | by the Department plus an amount the Department determines is | ||||||
6 | necessary to offset any amounts that were erroneously paid to a | ||||||
7 | different taxing body, and not including any amount equal to | ||||||
8 | the amount of refunds made during the second preceding calendar | ||||||
9 | month by the Department on behalf of the District, and not | ||||||
10 | including any amount that the Department determines is | ||||||
11 | necessary to offset any amounts that were payable to a | ||||||
12 | different taxing body but were erroneously paid to the | ||||||
13 | District, and less any amounts that are transferred to the STAR | ||||||
14 | Bonds Revenue Fund. Within 10 days after receipt by
the | ||||||
15 | Comptroller of the certification of the amount to be paid to | ||||||
16 | the
District, the Comptroller shall cause an order to be drawn | ||||||
17 | for payment
for the amount in accordance with the direction in | ||||||
18 | the certification.
| ||||||
19 | (Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15.)
| ||||||
20 | Section 70. The Regional Transportation Authority Act is | ||||||
21 | amended by changing Sections 4.03 and 4.03.3 as follows:
| ||||||
22 | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
| ||||||
23 | Sec. 4.03. Taxes.
| ||||||
24 | (a) In order to carry out any of the powers or
purposes of |
| |||||||
| |||||||
1 | the Authority, the Board may by ordinance adopted with the
| ||||||
2 | concurrence of 12
of the then Directors, impose throughout the
| ||||||
3 | metropolitan region any or all of the taxes provided in this | ||||||
4 | Section.
Except as otherwise provided in this Act, taxes | ||||||
5 | imposed under this
Section and civil penalties imposed incident | ||||||
6 | thereto shall be collected
and enforced by the State Department | ||||||
7 | of Revenue. The Department shall
have the power to administer | ||||||
8 | and enforce the taxes and to determine all
rights for refunds | ||||||
9 | for erroneous payments of the taxes. Nothing in Public Act | ||||||
10 | 95-708 is intended to invalidate any taxes currently imposed by | ||||||
11 | the Authority. The increased vote requirements to impose a tax | ||||||
12 | shall only apply to actions taken after January 1, 2008 (the | ||||||
13 | effective date of Public Act 95-708).
| ||||||
14 | (b) The Board may impose a public transportation tax upon | ||||||
15 | all
persons engaged in the metropolitan region in the business | ||||||
16 | of selling at
retail motor fuel for operation of motor vehicles | ||||||
17 | upon public highways. The
tax shall be at a rate not to exceed | ||||||
18 | 5% of the gross receipts from the sales
of motor fuel in the | ||||||
19 | course of the business. As used in this Act, the term
"motor | ||||||
20 | fuel" shall have the same meaning as in the Motor Fuel Tax Law. | ||||||
21 | The Board may provide for details of the tax. The provisions of
| ||||||
22 | any tax shall conform, as closely as may be practicable, to the | ||||||
23 | provisions
of the Municipal Retailers Occupation Tax Act, | ||||||
24 | including without limitation,
conformity to penalties with | ||||||
25 | respect to the tax imposed and as to the powers of
the State | ||||||
26 | Department of Revenue to promulgate and enforce rules and |
| |||||||
| |||||||
1 | regulations
relating to the administration and enforcement of | ||||||
2 | the provisions of the tax
imposed, except that reference in the | ||||||
3 | Act to any municipality shall refer to
the Authority and the | ||||||
4 | tax shall be imposed only with regard to receipts from
sales of | ||||||
5 | motor fuel in the metropolitan region, at rates as limited by | ||||||
6 | this
Section.
| ||||||
7 | (c) In connection with the tax imposed under paragraph (b) | ||||||
8 | of
this Section the Board may impose a tax upon the privilege | ||||||
9 | of using in
the metropolitan region motor fuel for the | ||||||
10 | operation of a motor vehicle
upon public highways, the tax to | ||||||
11 | be at a rate not in excess of the rate
of tax imposed under | ||||||
12 | paragraph (b) of this Section. The Board may
provide for | ||||||
13 | details of the tax.
| ||||||
14 | (d) The Board may impose a motor vehicle parking tax upon | ||||||
15 | the
privilege of parking motor vehicles at off-street parking | ||||||
16 | facilities in
the metropolitan region at which a fee is | ||||||
17 | charged, and may provide for
reasonable classifications in and | ||||||
18 | exemptions to the tax, for
administration and enforcement | ||||||
19 | thereof and for civil penalties and
refunds thereunder and may | ||||||
20 | provide criminal penalties thereunder, the
maximum penalties | ||||||
21 | not to exceed the maximum criminal penalties provided
in the | ||||||
22 | Retailers' Occupation Tax Act. The
Authority may collect and | ||||||
23 | enforce the tax itself or by contract with
any unit of local | ||||||
24 | government. The State Department of Revenue shall have
no | ||||||
25 | responsibility for the collection and enforcement unless the
| ||||||
26 | Department agrees with the Authority to undertake the |
| |||||||
| |||||||
1 | collection and
enforcement. As used in this paragraph, the term | ||||||
2 | "parking facility"
means a parking area or structure having | ||||||
3 | parking spaces for more than 2
vehicles at which motor vehicles | ||||||
4 | are permitted to park in return for an
hourly, daily, or other | ||||||
5 | periodic fee, whether publicly or privately
owned, but does not | ||||||
6 | include parking spaces on a public street, the use
of which is | ||||||
7 | regulated by parking meters.
| ||||||
8 | (e) The Board may impose a Regional Transportation | ||||||
9 | Authority
Retailers' Occupation Tax upon all persons engaged in | ||||||
10 | the business of
selling tangible personal property at retail in | ||||||
11 | the metropolitan region.
In Cook County the tax rate shall be | ||||||
12 | 1.25%
of the gross receipts from sales
of food for human | ||||||
13 | consumption that is to be consumed off the premises
where it is | ||||||
14 | sold (other than alcoholic beverages, soft drinks and food
that | ||||||
15 | has been prepared for immediate consumption) and prescription | ||||||
16 | and
nonprescription medicines, drugs, medical appliances and | ||||||
17 | insulin, urine
testing materials, syringes and needles used by | ||||||
18 | diabetics, and 1%
of the
gross receipts from other taxable | ||||||
19 | sales made in the course of that business.
In DuPage, Kane, | ||||||
20 | Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
| ||||||
21 | of the gross receipts from all taxable sales made in the course | ||||||
22 | of that
business except that the rate of tax imposed in these | ||||||
23 | Counties under this Section on sales of aviation fuel on or | ||||||
24 | after December 1, 2017 shall be 0.25% unless the Regional | ||||||
25 | Transportation Authority in DuPage, Kane, Lake, McHenry and | ||||||
26 | Will Counties has an "airport-related purpose" and the |
| |||||||
| |||||||
1 | additional 0.50% of the 0.75% tax on aviation fuel is expended | ||||||
2 | for airport-related purposes. If there is no airport-related | ||||||
3 | purpose to which aviation fuel tax revenue is dedicated, then | ||||||
4 | aviation fuel is excluded from the tax . | ||||||
5 | On or before September 1, 2017, and on or before each April | ||||||
6 | 1 and October 1 thereafter, the Authority and Cook, DuPage, | ||||||
7 | Kane, Lake, McHenry, and Will Counties must certify to the | ||||||
8 | Department of Transportation, in the form and manner required | ||||||
9 | by the Department, whether they have an airport-related | ||||||
10 | purpose, which would allow any Retailers' Occupation Tax and | ||||||
11 | Service Occupation Tax imposed under this Act to include tax on | ||||||
12 | aviation fuel. On or before October 1, 2017, and on or before | ||||||
13 | each May 1 and November 1 thereafter, the Department of | ||||||
14 | Transportation shall provide to the Department of Revenue, a | ||||||
15 | list of units of local government which have certified to the | ||||||
16 | Department of Transportation that they have airport-related | ||||||
17 | purposes, which would allow any Retailers' Occupation Tax and | ||||||
18 | Service Occupation Tax imposed by the unit of local government | ||||||
19 | to include tax on aviation fuel. All disputes regarding whether | ||||||
20 | or not a unit of local government has an airport-related | ||||||
21 | purpose shall be resolved by the Department of Transportation. | ||||||
22 | For purposes of this Act, "airport-related purposes" has | ||||||
23 | the meaning ascribed in Section 6z-20.2 of the State Finance | ||||||
24 | Act. This exclusion for aviation fuel only applies for so long | ||||||
25 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
26 | U.S.C. §47133 are binding on the Authority. |
| |||||||
| |||||||
1 | The tax
imposed under this Section and all civil penalties | ||||||
2 | that may be
assessed as an incident thereof shall be collected | ||||||
3 | and enforced by the
State Department of Revenue. The Department | ||||||
4 | shall have full power to
administer and enforce this Section; | ||||||
5 | to collect all taxes and penalties
so collected in the manner | ||||||
6 | hereinafter provided; and to determine all
rights to credit | ||||||
7 | memoranda arising on account of the erroneous payment
of tax or | ||||||
8 | penalty hereunder. In the administration of, and compliance
| ||||||
9 | with this Section, the Department and persons who are subject | ||||||
10 | to this
Section shall have the same rights, remedies, | ||||||
11 | privileges, immunities,
powers and duties, and be subject to | ||||||
12 | the same conditions, restrictions,
limitations, penalties, | ||||||
13 | exclusions, exemptions and definitions of terms,
and employ the | ||||||
14 | same modes of procedure, as are prescribed in Sections 1,
1a, | ||||||
15 | 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
| ||||||
16 | provisions therein other than the State rate of tax), 2c, 3 | ||||||
17 | (except as to
the disposition of taxes and penalties collected , | ||||||
18 | and except that the retailer's discount is not allowed for | ||||||
19 | taxes paid on aviation fuel that are deposited into the Local | ||||||
20 | Government Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d,
5e, 5f, | ||||||
21 | 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 | ||||||
22 | and
13 of the Retailers' Occupation Tax Act and Section 3-7 of | ||||||
23 | the
Uniform Penalty and Interest Act, as fully as if those
| ||||||
24 | provisions were set forth herein.
| ||||||
25 | Persons subject to any tax imposed under the authority | ||||||
26 | granted
in this Section may reimburse themselves for their |
| |||||||
| |||||||
1 | seller's tax
liability hereunder by separately stating the tax | ||||||
2 | as an additional
charge, which charge may be stated in | ||||||
3 | combination in a single amount
with State taxes that sellers | ||||||
4 | are required to collect under the Use
Tax Act, under any | ||||||
5 | bracket schedules the
Department may prescribe.
| ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under
this Section to a claimant instead of issuing a | ||||||
8 | credit memorandum, the
Department shall notify the State | ||||||
9 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
10 | amount specified, and to the person named,
in the notification | ||||||
11 | from the Department. The refund shall be paid by
the State | ||||||
12 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
13 | established under paragraph (n) of this Section.
| ||||||
14 | If a tax is imposed under this subsection (e), a tax shall | ||||||
15 | also
be imposed under subsections (f) and (g) of this Section.
| ||||||
16 | For the purpose of determining whether a tax authorized | ||||||
17 | under this
Section is applicable, a retail sale by a producer | ||||||
18 | of coal or other
mineral mined in Illinois, is a sale at retail | ||||||
19 | at the place where the
coal or other mineral mined in Illinois | ||||||
20 | is extracted from the earth.
This paragraph does not apply to | ||||||
21 | coal or other mineral when it is
delivered or shipped by the | ||||||
22 | seller to the purchaser at a point outside
Illinois so that the | ||||||
23 | sale is exempt under the Federal Constitution as a
sale in | ||||||
24 | interstate or foreign commerce.
| ||||||
25 | No tax shall be imposed or collected under this subsection | ||||||
26 | on the sale of a motor vehicle in this State to a resident of |
| |||||||
| |||||||
1 | another state if that motor vehicle will not be titled in this | ||||||
2 | State.
| ||||||
3 | Nothing in this Section shall be construed to authorize the | ||||||
4 | Regional
Transportation Authority to impose a tax upon the | ||||||
5 | privilege of engaging
in any business that under the | ||||||
6 | Constitution of the United States may
not be made the subject | ||||||
7 | of taxation by this State.
| ||||||
8 | (f) If a tax has been imposed under paragraph (e), a
| ||||||
9 | Regional Transportation Authority Service Occupation
Tax shall
| ||||||
10 | also be imposed upon all persons engaged, in the metropolitan | ||||||
11 | region in
the business of making sales of service, who as an | ||||||
12 | incident to making the sales
of service, transfer tangible | ||||||
13 | personal property within the metropolitan region,
either in the | ||||||
14 | form of tangible personal property or in the form of real | ||||||
15 | estate
as an incident to a sale of service. In Cook County, the | ||||||
16 | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of | ||||||
17 | food prepared for
immediate consumption and transferred | ||||||
18 | incident to a sale of service subject
to the service occupation | ||||||
19 | tax by an entity licensed under the Hospital
Licensing Act, the | ||||||
20 | Nursing Home Care Act, the Specialized Mental Health | ||||||
21 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
22 | the MC/DD Act that is located in the metropolitan
region; (2) | ||||||
23 | 1.25%
of the selling price of food for human consumption that | ||||||
24 | is to
be consumed off the premises where it is sold (other than | ||||||
25 | alcoholic
beverages, soft drinks and food that has been | ||||||
26 | prepared for immediate
consumption) and prescription and |
| |||||||
| |||||||
1 | nonprescription medicines, drugs, medical
appliances and | ||||||
2 | insulin, urine testing materials, syringes and needles used
by | ||||||
3 | diabetics; and (3) 1%
of the selling price from other taxable | ||||||
4 | sales of
tangible personal property transferred. In DuPage, | ||||||
5 | Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%
| ||||||
6 | of the selling price
of all tangible personal property | ||||||
7 | transferred except that the rate of tax imposed in these | ||||||
8 | Counties under this Section on sales of aviation fuel on or | ||||||
9 | after December 1, 2017 shall be 0.25% unless the Regional | ||||||
10 | Transportation Authority in DuPage, Kane, Lake, McHenry and | ||||||
11 | Will Counties has an "airport-related purpose" and the | ||||||
12 | additional 0.50% of the 0.75% tax on aviation fuel is expended | ||||||
13 | for airport-related purposes. If there is no airport-related | ||||||
14 | purpose to which aviation fuel tax revenue is dedicated, then | ||||||
15 | aviation fuel is excluded from the tax. .
| ||||||
16 | On or before September 1, 2017, and on or before each April | ||||||
17 | 1 and October 1 thereafter, the Authority and Cook, DuPage, | ||||||
18 | Kane, Lake, McHenry, and Will Counties must certify to the | ||||||
19 | Department of Transportation, in the form and manner required | ||||||
20 | by the Department, whether they have an airport-related | ||||||
21 | purpose, which would allow any Retailers' Occupation Tax and | ||||||
22 | Service Occupation Tax imposed under this Act to include tax on | ||||||
23 | aviation fuel. On or before October 1, 2017, and on or before | ||||||
24 | each May 1 and November 1 thereafter, the Department of | ||||||
25 | Transportation shall provide to the Department of Revenue, a | ||||||
26 | list of units of local government which have certified to the |
| |||||||
| |||||||
1 | Department of Transportation that they have airport-related | ||||||
2 | purposes, which would allow any Retailers' Occupation Tax and | ||||||
3 | Service Occupation Tax imposed by the unit of local government | ||||||
4 | to include tax on aviation fuel. All disputes regarding whether | ||||||
5 | or not a unit of local government has an airport-related | ||||||
6 | purpose shall be resolved by the Department of Transportation. | ||||||
7 | For purposes of this Act, "airport-related purposes" has | ||||||
8 | the meaning ascribed in Section 6z-20.2 of the State Finance | ||||||
9 | Act. This exclusion for aviation fuel only applies for so long | ||||||
10 | as the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
11 | U.S.C. §47133 are binding on the Authority. | ||||||
12 | The tax imposed under this paragraph and all civil
| ||||||
13 | penalties that may be assessed as an incident thereof shall be | ||||||
14 | collected
and enforced by the State Department of Revenue. The | ||||||
15 | Department shall
have full power to administer and enforce this | ||||||
16 | paragraph; to collect all
taxes and penalties due hereunder; to | ||||||
17 | dispose of taxes and penalties
collected in the manner | ||||||
18 | hereinafter provided; and to determine all
rights to credit | ||||||
19 | memoranda arising on account of the erroneous payment
of tax or | ||||||
20 | penalty hereunder. In the administration of and compliance
with | ||||||
21 | this paragraph, the Department and persons who are subject to | ||||||
22 | this
paragraph shall have the same rights, remedies, | ||||||
23 | privileges, immunities,
powers and duties, and be subject to | ||||||
24 | the same conditions, restrictions,
limitations, penalties, | ||||||
25 | exclusions, exemptions and definitions of terms,
and employ the | ||||||
26 | same modes of procedure, as are prescribed in Sections 1a-1, 2,
|
| |||||||
| |||||||
1 | 2a, 3 through 3-50 (in respect to all provisions therein other | ||||||
2 | than the
State rate of tax), 4 (except that the reference to | ||||||
3 | the State shall be to
the Authority), 5, 7, 8 (except that the | ||||||
4 | jurisdiction to which the tax
shall be a debt to the extent | ||||||
5 | indicated in that Section 8 shall be the
Authority), 9 (except | ||||||
6 | as to the disposition of taxes and penalties
collected, and | ||||||
7 | except that the returned merchandise credit for this tax may
| ||||||
8 | not be taken against any State tax , and except that the | ||||||
9 | retailer's discount is not allowed for taxes paid on aviation | ||||||
10 | fuel that are deposited into the Local Government Aviation | ||||||
11 | Trust Fund ), 10, 11, 12 (except the reference
therein to | ||||||
12 | Section 2b of the Retailers' Occupation Tax Act), 13 (except
| ||||||
13 | that any reference to the State shall mean the Authority), the | ||||||
14 | first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the | ||||||
15 | Service
Occupation Tax Act and Section 3-7 of the Uniform | ||||||
16 | Penalty and Interest
Act, as fully as if those provisions were | ||||||
17 | set forth herein.
| ||||||
18 | Persons subject to any tax imposed under the authority | ||||||
19 | granted
in this paragraph may reimburse themselves for their | ||||||
20 | serviceman's tax
liability hereunder by separately stating the | ||||||
21 | tax as an additional
charge, that charge may be stated in | ||||||
22 | combination in a single amount
with State tax that servicemen | ||||||
23 | are authorized to collect under the
Service Use Tax Act, under | ||||||
24 | any bracket schedules the
Department may prescribe.
| ||||||
25 | Whenever the Department determines that a refund should be | ||||||
26 | made under
this paragraph to a claimant instead of issuing a |
| |||||||
| |||||||
1 | credit memorandum, the
Department shall notify the State | ||||||
2 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
3 | amount specified, and to the person named
in the notification | ||||||
4 | from the Department. The refund shall be paid by
the State | ||||||
5 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
6 | established under paragraph (n) of this Section.
| ||||||
7 | Nothing in this paragraph shall be construed to authorize | ||||||
8 | the
Authority to impose a tax upon the privilege of engaging in | ||||||
9 | any business
that under the Constitution of the United States | ||||||
10 | may not be made the
subject of taxation by the State.
| ||||||
11 | (g) If a tax has been imposed under paragraph (e), a tax | ||||||
12 | shall
also be imposed upon the privilege of using in the | ||||||
13 | metropolitan region,
any item of tangible personal property | ||||||
14 | that is purchased outside the
metropolitan region at retail | ||||||
15 | from a retailer, and that is titled or
registered with an | ||||||
16 | agency of this State's government. In Cook County the
tax rate | ||||||
17 | shall be 1%
of the selling price of the tangible personal | ||||||
18 | property,
as "selling price" is defined in the Use Tax Act. In | ||||||
19 | DuPage, Kane, Lake,
McHenry and Will counties the tax rate | ||||||
20 | shall be 0.75%
of the selling price of
the tangible personal | ||||||
21 | property, as "selling price" is defined in the
Use Tax Act. The | ||||||
22 | tax shall be collected from persons whose Illinois
address for | ||||||
23 | titling or registration purposes is given as being in the
| ||||||
24 | metropolitan region. The tax shall be collected by the | ||||||
25 | Department of
Revenue for the Regional Transportation | ||||||
26 | Authority. The tax must be paid
to the State, or an exemption |
| |||||||
| |||||||
1 | determination must be obtained from the
Department of Revenue, | ||||||
2 | before the title or certificate of registration for
the | ||||||
3 | property may be issued. The tax or proof of exemption may be
| ||||||
4 | transmitted to the Department by way of the State agency with | ||||||
5 | which, or the
State officer with whom, the tangible personal | ||||||
6 | property must be titled or
registered if the Department and the | ||||||
7 | State agency or State officer
determine that this procedure | ||||||
8 | will expedite the processing of applications
for title or | ||||||
9 | registration.
| ||||||
10 | The Department shall have full power to administer and | ||||||
11 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
12 | interest due hereunder;
to dispose of taxes, penalties and | ||||||
13 | interest collected in the manner
hereinafter provided; and to | ||||||
14 | determine all rights to credit memoranda or
refunds arising on | ||||||
15 | account of the erroneous payment of tax, penalty or
interest | ||||||
16 | hereunder. In the administration of and compliance with this
| ||||||
17 | paragraph, the Department and persons who are subject to this | ||||||
18 | paragraph
shall have the same rights, remedies, privileges, | ||||||
19 | immunities, powers and
duties, and be subject to the same | ||||||
20 | conditions, restrictions,
limitations, penalties, exclusions, | ||||||
21 | exemptions and definitions of terms
and employ the same modes | ||||||
22 | of procedure, as are prescribed in Sections 2
(except the | ||||||
23 | definition of "retailer maintaining a place of business in this
| ||||||
24 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
25 | State rate
of tax, and except provisions concerning collection | ||||||
26 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
| |||||||
| |||||||
1 | 19 (except the portions pertaining
to claims by retailers and | ||||||
2 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
3 | the Use Tax Act, and are not inconsistent with this
paragraph, | ||||||
4 | as fully as if those provisions were set forth herein.
| ||||||
5 | Whenever the Department determines that a refund should be | ||||||
6 | made under
this paragraph to a claimant instead of issuing a | ||||||
7 | credit memorandum, the
Department shall notify the State | ||||||
8 | Comptroller, who shall cause the order
to be drawn for the | ||||||
9 | amount specified, and to the person named in the
notification | ||||||
10 | from the Department. The refund shall be paid by the State
| ||||||
11 | Treasurer out of the Regional Transportation Authority tax fund
| ||||||
12 | established under paragraph (n) of this Section.
| ||||||
13 | (h) The Authority may impose a replacement vehicle tax of | ||||||
14 | $50 on any
passenger car as defined in Section 1-157 of the | ||||||
15 | Illinois Vehicle Code
purchased within the metropolitan region | ||||||
16 | by or on behalf of an
insurance company to replace a passenger | ||||||
17 | car of
an insured person in settlement of a total loss claim. | ||||||
18 | The tax imposed
may not become effective before the first day | ||||||
19 | of the month following the
passage of the ordinance imposing | ||||||
20 | the tax and receipt of a certified copy
of the ordinance by the | ||||||
21 | Department of Revenue. The Department of Revenue
shall collect | ||||||
22 | the tax for the Authority in accordance with Sections 3-2002
| ||||||
23 | and 3-2003 of the Illinois Vehicle Code.
| ||||||
24 | Except as otherwise provided in this paragraph, the The | ||||||
25 | Department shall immediately pay over to the State Treasurer,
| ||||||
26 | ex officio, as trustee, all taxes collected hereunder. Taxes |
| |||||||
| |||||||
1 | and penalties collected in DuPage, Kane, Lake, McHenry and Will | ||||||
2 | Counties on aviation fuel sold on or after December 1, 2017 | ||||||
3 | from the 0.50% of the 0.75% rate shall be immediately paid over | ||||||
4 | by the Department to the State Treasurer, ex officio, as | ||||||
5 | trustee, for deposit into the Local Government Aviation Trust | ||||||
6 | Fund. The Department shall only pay moneys into the Local | ||||||
7 | Government Aviation Trust Fund under this Act for so long as | ||||||
8 | the revenue use requirements of 49 U.S.C. §47107(b) and 49 | ||||||
9 | U.S.C. §47133 are binding on the Authority. | ||||||
10 | As soon as possible after the first day of each month, | ||||||
11 | beginning January 1, 2011, upon certification of the Department | ||||||
12 | of Revenue, the Comptroller shall order transferred, and the | ||||||
13 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
14 | local sales tax increment, as defined in the Innovation | ||||||
15 | Development and Economy Act, collected under this Section | ||||||
16 | during the second preceding calendar month for sales within a | ||||||
17 | STAR bond district. | ||||||
18 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
19 | on
or before the 25th day of each calendar month, the | ||||||
20 | Department shall
prepare and certify to the Comptroller the | ||||||
21 | disbursement of stated sums
of money to the Authority. The | ||||||
22 | amount to be paid to the Authority shall be
the amount | ||||||
23 | collected hereunder during the second preceding calendar month
| ||||||
24 | by the Department, less any amount determined by the Department | ||||||
25 | to be
necessary for the payment of refunds, and less any | ||||||
26 | amounts that are transferred to the STAR Bonds Revenue Fund. |
| |||||||
| |||||||
1 | Within 10 days after receipt by the
Comptroller of the | ||||||
2 | disbursement certification to the Authority provided
for in | ||||||
3 | this Section to be given to the Comptroller by the Department, | ||||||
4 | the
Comptroller shall cause the orders to be drawn for that | ||||||
5 | amount in
accordance with the directions contained in the | ||||||
6 | certification.
| ||||||
7 | (i) The Board may not impose any other taxes except as it | ||||||
8 | may from
time to time be authorized by law to impose.
| ||||||
9 | (j) A certificate of registration issued by the State | ||||||
10 | Department of
Revenue to a retailer under the Retailers' | ||||||
11 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
12 | shall permit the registrant to engage in a
business that is | ||||||
13 | taxed under the tax imposed under paragraphs
(b), (e), (f) or | ||||||
14 | (g) of this Section and no additional registration
shall be | ||||||
15 | required under the tax. A certificate issued under the
Use Tax | ||||||
16 | Act or the Service Use Tax Act shall be applicable with regard | ||||||
17 | to
any tax imposed under paragraph (c) of this Section.
| ||||||
18 | (k) The provisions of any tax imposed under paragraph (c) | ||||||
19 | of
this Section shall conform as closely as may be practicable | ||||||
20 | to the
provisions of the Use Tax Act, including
without | ||||||
21 | limitation conformity as to penalties with respect to the tax
| ||||||
22 | imposed and as to the powers of the State Department of Revenue | ||||||
23 | to
promulgate and enforce rules and regulations relating to the
| ||||||
24 | administration and enforcement of the provisions of the tax | ||||||
25 | imposed.
The taxes shall be imposed only on use within the | ||||||
26 | metropolitan region
and at rates as provided in the paragraph.
|
| |||||||
| |||||||
1 | (l) The Board in imposing any tax as provided in paragraphs | ||||||
2 | (b)
and (c) of this Section, shall, after seeking the advice of | ||||||
3 | the State
Department of Revenue, provide means for retailers, | ||||||
4 | users or purchasers
of motor fuel for purposes other than those | ||||||
5 | with regard to which the
taxes may be imposed as provided in | ||||||
6 | those paragraphs to receive refunds
of taxes improperly paid, | ||||||
7 | which provisions may be at variance with the
refund provisions | ||||||
8 | as applicable under the Municipal Retailers
Occupation Tax Act. | ||||||
9 | The State Department of Revenue may provide for
certificates of | ||||||
10 | registration for users or purchasers of motor fuel for purposes
| ||||||
11 | other than those with regard to which taxes may be imposed as | ||||||
12 | provided in
paragraphs (b) and (c) of this Section to | ||||||
13 | facilitate the reporting and
nontaxability of the exempt sales | ||||||
14 | or uses.
| ||||||
15 | (m) Any ordinance imposing or discontinuing any tax under | ||||||
16 | this Section shall
be adopted and a certified copy thereof | ||||||
17 | filed with the Department on or before
June 1, whereupon the | ||||||
18 | Department of Revenue shall proceed to administer and
enforce | ||||||
19 | this Section on behalf of the Regional Transportation Authority | ||||||
20 | as of
September 1 next following such adoption and filing.
| ||||||
21 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
22 | or
discontinuing the tax hereunder shall be adopted and a | ||||||
23 | certified copy
thereof filed with the Department on or before | ||||||
24 | the first day of July,
whereupon the Department shall proceed | ||||||
25 | to administer and enforce this
Section as of the first day of | ||||||
26 | October next following such adoption and
filing. Beginning |
| |||||||
| |||||||
1 | January 1, 1993, an ordinance or resolution imposing, | ||||||
2 | increasing, decreasing, or
discontinuing the tax hereunder | ||||||
3 | shall be adopted and a certified copy
thereof filed with the | ||||||
4 | Department,
whereupon the Department shall proceed to | ||||||
5 | administer and enforce this
Section as of the first day of the | ||||||
6 | first month to occur not less than 60 days
following such | ||||||
7 | adoption and filing. Any ordinance or resolution of the | ||||||
8 | Authority imposing a tax under this Section and in effect on | ||||||
9 | August 1, 2007 shall remain in full force and effect and shall | ||||||
10 | be administered by the Department of Revenue under the terms | ||||||
11 | and conditions and rates of tax established by such ordinance | ||||||
12 | or resolution until the Department begins administering and | ||||||
13 | enforcing an increased tax under this Section as authorized by | ||||||
14 | Public Act 95-708. The tax rates authorized by Public Act | ||||||
15 | 95-708 are effective only if imposed by ordinance of the | ||||||
16 | Authority.
| ||||||
17 | (n) The State Department of Revenue shall, upon collecting | ||||||
18 | any taxes
as provided in this Section, pay the taxes over to | ||||||
19 | the State Treasurer
as trustee for the Authority. The taxes | ||||||
20 | shall be held in a trust fund
outside the State Treasury. On or | ||||||
21 | before the 25th day of each calendar
month, the State | ||||||
22 | Department of Revenue shall prepare and certify to the
| ||||||
23 | Comptroller of the State of Illinois and
to the Authority (i) | ||||||
24 | the
amount of taxes collected in each County other than Cook | ||||||
25 | County in the
metropolitan region, (ii)
the amount of taxes | ||||||
26 | collected within the City
of Chicago,
and (iii) the amount |
| |||||||
| |||||||
1 | collected in that portion
of Cook County outside of Chicago, | ||||||
2 | each amount less the amount necessary for the payment
of | ||||||
3 | refunds to taxpayers located in those areas described in items | ||||||
4 | (i), (ii), and (iii).
Within 10 days after receipt by the | ||||||
5 | Comptroller of the certification of
the amounts, the | ||||||
6 | Comptroller shall cause an
order to be drawn for the payment of | ||||||
7 | two-thirds of the amounts certified in item (i) of this | ||||||
8 | subsection to the Authority and one-third of the amounts | ||||||
9 | certified in item (i) of this subsection to the respective | ||||||
10 | counties other than Cook County and the amount certified in | ||||||
11 | items (ii) and (iii) of this subsection to the Authority.
| ||||||
12 | In addition to the disbursement required by the preceding | ||||||
13 | paragraph, an
allocation shall be made in July 1991 and each | ||||||
14 | year thereafter to the
Regional Transportation Authority. The | ||||||
15 | allocation shall be made in an
amount equal to the average | ||||||
16 | monthly distribution during the preceding
calendar year | ||||||
17 | (excluding the 2 months of lowest receipts) and the
allocation | ||||||
18 | shall include the amount of average monthly distribution from
| ||||||
19 | the Regional Transportation Authority Occupation and Use Tax | ||||||
20 | Replacement
Fund. The distribution made in July 1992 and each | ||||||
21 | year thereafter under
this paragraph and the preceding | ||||||
22 | paragraph shall be reduced by the amount
allocated and | ||||||
23 | disbursed under this paragraph in the preceding calendar
year. | ||||||
24 | The Department of Revenue shall prepare and certify to the
| ||||||
25 | Comptroller for disbursement the allocations made in | ||||||
26 | accordance with this
paragraph.
|
| |||||||
| |||||||
1 | (o) Failure to adopt a budget ordinance or otherwise to | ||||||
2 | comply with
Section 4.01 of this Act or to adopt a Five-year | ||||||
3 | Capital Program or otherwise to
comply with paragraph (b) of | ||||||
4 | Section 2.01 of this Act shall not affect
the validity of any | ||||||
5 | tax imposed by the Authority otherwise in conformity
with law.
| ||||||
6 | (p) At no time shall a public transportation tax or motor | ||||||
7 | vehicle
parking tax authorized under paragraphs (b), (c) and | ||||||
8 | (d) of this Section
be in effect at the same time as any | ||||||
9 | retailers' occupation, use or
service occupation tax | ||||||
10 | authorized under paragraphs (e), (f) and (g) of
this Section is | ||||||
11 | in effect.
| ||||||
12 | Any taxes imposed under the authority provided in | ||||||
13 | paragraphs (b), (c)
and (d) shall remain in effect only until | ||||||
14 | the time as any tax
authorized by paragraphs (e), (f) or (g) of | ||||||
15 | this Section are imposed and
becomes effective. Once any tax | ||||||
16 | authorized by paragraphs (e), (f) or (g)
is imposed the Board | ||||||
17 | may not reimpose taxes as authorized in paragraphs
(b), (c) and | ||||||
18 | (d) of the Section unless any tax authorized by
paragraphs (e), | ||||||
19 | (f) or (g) of this Section becomes ineffective by means
other | ||||||
20 | than an ordinance of the Board.
| ||||||
21 | (q) Any existing rights, remedies and obligations | ||||||
22 | (including
enforcement by the Regional Transportation | ||||||
23 | Authority) arising under any
tax imposed under paragraphs (b), | ||||||
24 | (c) or (d) of this Section shall not
be affected by the | ||||||
25 | imposition of a tax under paragraphs (e), (f) or (g)
of this | ||||||
26 | Section.
|
| |||||||
| |||||||
1 | (Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15; | ||||||
2 | 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
| ||||||
3 | (70 ILCS 3615/4.03.3)
| ||||||
4 | Sec. 4.03.3. Distribution of Revenues. This Section | ||||||
5 | applies only after the Department begins administering and | ||||||
6 | enforcing an increased tax under Section 4.03(m) as authorized | ||||||
7 | by this amendatory Act of the 95th General Assembly. After | ||||||
8 | providing for payment of its obligations with respect to bonds | ||||||
9 | and notes issued under the provisions of Section 4.04 and | ||||||
10 | obligations related to those bonds and notes, the Authority | ||||||
11 | shall disburse the remaining proceeds from taxes it has | ||||||
12 | received from the Department of Revenue under this Article IV | ||||||
13 | and the remaining proceeds it has received from the State under | ||||||
14 | Section 4.09(a) as follows: | ||||||
15 | (a) With respect to taxes imposed by the Authority under | ||||||
16 | Section 4.03, after withholding 15% of 80% of the receipts from | ||||||
17 | those taxes collected in Cook County at a rate of 1.25%, 15% of | ||||||
18 | 75% of the receipts from those taxes collected in Cook County | ||||||
19 | at the rate of 1%, 15% of one-half of the receipts from those | ||||||
20 | taxes collected in DuPage, Kane, Lake, McHenry, and Will | ||||||
21 | Counties, and 15% of money received by the Authority from the | ||||||
22 | Regional Transportation Authority Occupation and Use Tax | ||||||
23 | Replacement Fund or from the Regional Transportation Authority | ||||||
24 | tax fund created in Section 4.03(n), the Board shall allocate | ||||||
25 | the proceeds and money remaining to the Service Boards as |
| |||||||
| |||||||
1 | follows:
| ||||||
2 | (1) an amount equal to (i) 85% of 80% of the receipts | ||||||
3 | from those taxes collected within the City of Chicago at a | ||||||
4 | rate of 1.25%, (ii) 85% of 75% of the receipts from those | ||||||
5 | taxes collected in the City of Chicago at the rate of 1%, | ||||||
6 | and (iii) 85% of the money received by the Authority on | ||||||
7 | account of transfers to the Regional Transportation | ||||||
8 | Authority Occupation and Use Tax Replacement Fund or to the | ||||||
9 | Regional Transportation Authority tax fund created in | ||||||
10 | Section 4.03(n) from the County and Mass Transit District | ||||||
11 | Fund attributable to retail sales within the City of | ||||||
12 | Chicago shall be allocated to the Chicago Transit | ||||||
13 | Authority;
| ||||||
14 | (2) an amount equal to (i) 85% of 80% of the receipts | ||||||
15 | from those taxes collected within Cook County outside of | ||||||
16 | the City of Chicago at a rate of 1.25%, (ii) 85% of 75% of | ||||||
17 | the receipts from those taxes collected within Cook County | ||||||
18 | outside the City of Chicago at a rate of 1%, and (iii) 85% | ||||||
19 | of the money received by the Authority on account of | ||||||
20 | transfers to the Regional Transportation Authority | ||||||
21 | Occupation and Use Tax Replacement Fund or to the Regional | ||||||
22 | Transportation Authority tax fund created in Section | ||||||
23 | 4.03(n) from the County and Mass Transit District Fund | ||||||
24 | attributable to retail sales within Cook County outside of | ||||||
25 | the City of Chicago shall be allocated 30% to the Chicago | ||||||
26 | Transit Authority, 55% to the Commuter Rail Board, and 15% |
| |||||||
| |||||||
1 | to the Suburban Bus Board; and
| ||||||
2 | (3) an amount equal to 85% of one-half of the receipts | ||||||
3 | from the taxes collected within the Counties of DuPage, | ||||||
4 | Kane, Lake, McHenry, and Will shall be allocated 70% to the | ||||||
5 | Commuter Rail Board and 30% to the Suburban Bus Board.
| ||||||
6 | (b) Moneys received by the Authority on account of | ||||||
7 | transfers to the Regional Transportation Authority Occupation | ||||||
8 | and Use Tax Replacement Fund from the State and Local Sales Tax | ||||||
9 | Reform Fund shall be allocated among the Authority and the | ||||||
10 | Service Boards as follows: 15% of such moneys shall be retained | ||||||
11 | by the Authority and the remaining 85% shall be transferred to | ||||||
12 | the Service Boards as soon as may be practicable after the | ||||||
13 | Authority receives payment. Moneys which are distributable to | ||||||
14 | the Service Boards pursuant to the preceding sentence shall be | ||||||
15 | allocated among the Service Boards on the basis of each Service | ||||||
16 | Board's distribution ratio. The term "distribution ratio" | ||||||
17 | means, for purposes of this subsection (b), the ratio of the | ||||||
18 | total amount distributed to a Service Board pursuant to | ||||||
19 | subsection (a) of Section 4.03.3 for the immediately preceding | ||||||
20 | calendar year to the total amount distributed to all of the | ||||||
21 | Service Boards pursuant to subsection (a) of Section 4.03.3 for | ||||||
22 | the immediately preceding calendar year.
| ||||||
23 | (c)(i) 20% of the receipts from those taxes collected in | ||||||
24 | Cook County under Section 4.03 at the rate of 1.25%, (ii) 25% | ||||||
25 | of the receipts from those taxes collected in Cook County under | ||||||
26 | Section 4.03 at the rate of 1%, (iii) 50% of the receipts from |
| |||||||
| |||||||
1 | those taxes collected in DuPage, Kane, Lake, McHenry, and Will | ||||||
2 | Counties under Section 4.03, and (iv) amounts received from the | ||||||
3 | State under Section 4.09 (a)(2) and items (i), (ii), and (iii) | ||||||
4 | of Section 4.09 (a)(3) shall be allocated as follows: the | ||||||
5 | amount required to be deposited into the ADA Paratransit Fund | ||||||
6 | described in Section 2.01d, the amount required to be deposited | ||||||
7 | into the Suburban Community Mobility Fund described in Section | ||||||
8 | 2.01e, and the amount required to be deposited into the | ||||||
9 | Innovation, Coordination and Enhancement Fund described in | ||||||
10 | Section 2.01c, and the balance shall be allocated 48% to the | ||||||
11 | Chicago Transit Authority, 39% to the Commuter Rail Board, and | ||||||
12 | 13% to the Suburban Bus Board.
| ||||||
13 | (d) Amounts received from the State under Section 4.09 | ||||||
14 | (a)(3)(iv) shall be distributed 100% to the Chicago Transit | ||||||
15 | Authority.
| ||||||
16 | (e) With respect to those taxes collected in DuPage, Kane, | ||||||
17 | Lake, McHenry, and Will Counties and paid directly to the | ||||||
18 | counties under Section 4.03, the County Board of each county | ||||||
19 | shall use those amounts to fund operating and capital costs of | ||||||
20 | public safety and public transportation services or facilities | ||||||
21 | or to fund operating, capital, right-of-way, construction, and | ||||||
22 | maintenance costs of other transportation purposes, including | ||||||
23 | road, bridge, public safety, and transit purposes intended to | ||||||
24 | improve mobility or reduce congestion in the county. The | ||||||
25 | receipt of funding by such counties pursuant to this paragraph | ||||||
26 | shall not be used as the basis for reducing any funds that such |
| |||||||
| |||||||
1 | counties would otherwise have received from the State of | ||||||
2 | Illinois, any agency or instrumentality thereof, the | ||||||
3 | Authority, or the Service Boards.
| ||||||
4 | (f) The Authority by ordinance adopted by 12 of its then | ||||||
5 | Directors shall apportion to the Service Boards funds provided | ||||||
6 | by the State of Illinois under Section 4.09(a)(1) as it shall | ||||||
7 | determine and shall make payment of the amounts to each Service | ||||||
8 | Board as soon as may be practicable upon their receipt provided | ||||||
9 | the Authority has adopted a balanced budget as required by | ||||||
10 | Section 4.01 and further provided the Service Board is in | ||||||
11 | compliance with the requirements in Section 4.11.
| ||||||
12 | (g) Beginning January 1, 2009, before making any payments, | ||||||
13 | transfers, or expenditures under this Section to a Service | ||||||
14 | Board, the Authority must first comply with Section 4.02a or | ||||||
15 | 4.02b of this Act, whichever may be applicable.
| ||||||
16 | (h) Moneys may be appropriated from the Public | ||||||
17 | Transportation Fund to the Office of the Executive Inspector | ||||||
18 | General for the costs incurred by the Executive Inspector | ||||||
19 | General while serving as the inspector general for the | ||||||
20 | Authority and each of the Service Boards. Beginning December | ||||||
21 | 31, 2012, and each year thereafter, the Office of the Executive | ||||||
22 | Inspector General shall annually report to the General Assembly | ||||||
23 | the expenses incurred while serving as the inspector general | ||||||
24 | for the Authority and each of the Service Boards.
| ||||||
25 | (Source: P.A. 97-399, eff. 8-16-11; 97-641, eff. 12-19-11.) |
| |||||||
| |||||||
1 | Section 75. The Water Commission Act of 1985 is amended by | ||||||
2 | changing Section 4 as follows:
| ||||||
3 | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
| ||||||
4 | Sec. 4. Taxes. | ||||||
5 | (a) The board of commissioners of any county water | ||||||
6 | commission
may, by ordinance, impose throughout the territory | ||||||
7 | of the commission any or
all of the taxes provided in this | ||||||
8 | Section for its corporate purposes.
However, no county water | ||||||
9 | commission may impose any such tax unless the
commission | ||||||
10 | certifies the proposition of imposing the tax to the proper
| ||||||
11 | election officials, who shall submit the proposition to the | ||||||
12 | voters residing
in the territory at an election in accordance | ||||||
13 | with the general election
law, and the proposition has been | ||||||
14 | approved by a majority of those voting on
the proposition.
| ||||||
15 | The proposition shall be in the form provided in Section 5 | ||||||
16 | or shall be
substantially in the following form:
| ||||||
17 | -------------------------------------------------------------
| ||||||
18 | Shall the (insert corporate
| ||||||
19 | name of county water commission) YES
| ||||||
20 | impose (state type of tax or ------------------------
| ||||||
21 | taxes to be imposed) at the NO
| ||||||
22 | rate of 1/4%?
| ||||||
23 | -------------------------------------------------------------
| ||||||
24 | Taxes imposed under this Section and civil penalties | ||||||
25 | imposed
incident thereto shall be collected and enforced by the |
| |||||||
| |||||||
1 | State Department of
Revenue. The Department shall have the | ||||||
2 | power to administer and enforce the
taxes and to determine all | ||||||
3 | rights for refunds for erroneous payments of
the taxes.
| ||||||
4 | (b) The board of commissioners may impose a County Water | ||||||
5 | Commission
Retailers' Occupation Tax upon all persons engaged | ||||||
6 | in the business of
selling tangible personal property at retail | ||||||
7 | in the territory of the
commission at a rate of 1/4% of the | ||||||
8 | gross receipts from the sales made in
the course of such | ||||||
9 | business within the territory. The tax imposed under
this | ||||||
10 | paragraph and all civil penalties that may be assessed as an | ||||||
11 | incident
thereof shall be collected and enforced by the State | ||||||
12 | Department of Revenue.
The Department shall have full power to | ||||||
13 | administer and enforce this
paragraph; to collect all taxes and | ||||||
14 | penalties due hereunder; to dispose of
taxes and penalties so | ||||||
15 | collected in the manner hereinafter provided; and to
determine | ||||||
16 | all rights to credit memoranda arising on account of the
| ||||||
17 | erroneous payment of tax or penalty hereunder. In the | ||||||
18 | administration of,
and compliance with, this paragraph, the | ||||||
19 | Department and persons who are
subject to this paragraph shall | ||||||
20 | have the same rights, remedies, privileges,
immunities, powers | ||||||
21 | and duties, and be subject to the same conditions,
| ||||||
22 | restrictions, limitations, penalties, exclusions, exemptions | ||||||
23 | and
definitions of terms, and employ the same modes of | ||||||
24 | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, | ||||||
25 | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions | ||||||
26 | therein other than the State rate of tax
except that food for |
| |||||||
| |||||||
1 | human consumption that is to be consumed off the
premises where | ||||||
2 | it is sold (other than alcoholic beverages, soft drinks, and
| ||||||
3 | food that has been prepared for immediate consumption) and | ||||||
4 | prescription
and nonprescription medicine, drugs, medical | ||||||
5 | appliances and insulin, urine
testing materials, syringes, and | ||||||
6 | needles used by diabetics, for human use,
shall not be subject | ||||||
7 | to tax hereunder), 2c, 3 (except as to the disposition
of taxes | ||||||
8 | and penalties collected , and except that the retailer's | ||||||
9 | discount is not allowed for taxes paid on aviation fuel sold on | ||||||
10 | or after December 1, 2017 ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, | ||||||
11 | 5h,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and | ||||||
12 | 13 of
the Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
13 | Uniform Penalty
and Interest Act, as fully as if those | ||||||
14 | provisions were set forth herein.
| ||||||
15 | Persons subject to any tax imposed under the authority | ||||||
16 | granted in this
paragraph may reimburse themselves for their | ||||||
17 | seller's tax liability
hereunder by separately stating the tax | ||||||
18 | as an additional charge, which
charge may be stated in | ||||||
19 | combination, in a single amount, with State taxes
that sellers | ||||||
20 | are required to collect under the Use Tax Act and under
| ||||||
21 | subsection (e) of Section 4.03 of the Regional Transportation | ||||||
22 | Authority
Act, in accordance with such bracket schedules as the | ||||||
23 | Department may prescribe.
| ||||||
24 | Whenever the Department determines that a refund should be | ||||||
25 | made under this
paragraph to a claimant instead of issuing a | ||||||
26 | credit memorandum, the Department
shall notify the State |
| |||||||
| |||||||
1 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
2 | amount specified, and to the person named, in the notification
| ||||||
3 | from the Department. The refund shall be paid by the State | ||||||
4 | Treasurer out
of a county water commission tax fund established | ||||||
5 | under paragraph (g) of
this Section.
| ||||||
6 | For the purpose of determining whether a tax authorized | ||||||
7 | under this paragraph
is applicable, a retail sale by a producer | ||||||
8 | of coal or other mineral mined
in Illinois is a sale at retail | ||||||
9 | at the place where the coal or other mineral
mined in Illinois | ||||||
10 | is extracted from the earth. This paragraph does not
apply to | ||||||
11 | coal or other mineral when it is delivered or shipped by the | ||||||
12 | seller
to the purchaser at a point outside Illinois so that the | ||||||
13 | sale is exempt
under the Federal Constitution as a sale in | ||||||
14 | interstate or foreign commerce.
| ||||||
15 | If a tax is imposed under this subsection (b) a tax shall | ||||||
16 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
17 | No tax shall be imposed or collected under this subsection | ||||||
18 | on the sale of a motor vehicle in this State to a resident of | ||||||
19 | another state if that motor vehicle will not be titled in this | ||||||
20 | State.
| ||||||
21 | Nothing in this paragraph shall be construed to authorize a | ||||||
22 | county water
commission to impose a tax upon the privilege of | ||||||
23 | engaging in any
business which under the Constitution of the | ||||||
24 | United States may not be made
the subject of taxation by this | ||||||
25 | State.
| ||||||
26 | (c) If a tax has been imposed under subsection (b), a
|
| |||||||
| |||||||
1 | County Water Commission Service Occupation
Tax shall
also be | ||||||
2 | imposed upon all persons engaged, in the territory of the
| ||||||
3 | commission, in the business of making sales of service, who, as | ||||||
4 | an
incident to making the sales of service, transfer tangible | ||||||
5 | personal
property within the territory. The tax rate shall be | ||||||
6 | 1/4% of the selling
price of tangible personal property so | ||||||
7 | transferred within the territory.
The tax imposed under this | ||||||
8 | paragraph and all civil penalties that may be
assessed as an | ||||||
9 | incident thereof shall be collected and enforced by the
State | ||||||
10 | Department of Revenue. The Department shall have full power to
| ||||||
11 | administer and enforce this paragraph; to collect all taxes and | ||||||
12 | penalties
due hereunder; to dispose of taxes and penalties so | ||||||
13 | collected in the manner
hereinafter provided; and to determine | ||||||
14 | all rights to credit memoranda
arising on account of the | ||||||
15 | erroneous payment of tax or penalty hereunder.
In the | ||||||
16 | administration of, and compliance with, this paragraph, the
| ||||||
17 | Department and persons who are subject to this paragraph shall | ||||||
18 | have the
same rights, remedies, privileges, immunities, powers | ||||||
19 | and duties, and be
subject to the same conditions, | ||||||
20 | restrictions, limitations, penalties,
exclusions, exemptions | ||||||
21 | and definitions of terms, and employ the same modes
of | ||||||
22 | procedure, as are prescribed in Sections 1a-1, 2 (except that | ||||||
23 | the
reference to State in the definition of supplier | ||||||
24 | maintaining a place of
business in this State shall mean the | ||||||
25 | territory of the commission), 2a, 3
through 3-50 (in respect to | ||||||
26 | all provisions therein other than the State
rate of tax except |
| |||||||
| |||||||
1 | that food for human consumption that is to be consumed
off the | ||||||
2 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
3 | drinks, and food that has been prepared for immediate | ||||||
4 | consumption) and
prescription and nonprescription medicines, | ||||||
5 | drugs, medical appliances and
insulin, urine testing | ||||||
6 | materials, syringes, and needles used by diabetics,
for human | ||||||
7 | use, shall not be subject to tax hereunder), 4 (except that the
| ||||||
8 | reference to the State shall be to the territory of the | ||||||
9 | commission), 5, 7,
8 (except that the jurisdiction to which the | ||||||
10 | tax shall be a debt to the
extent indicated in that Section 8 | ||||||
11 | shall be the commission), 9 (except as
to the disposition of | ||||||
12 | taxes and penalties collected and except that the
returned | ||||||
13 | merchandise credit for this tax may not be taken against any | ||||||
14 | State
tax , and except that the retailer's discount is not | ||||||
15 | allowed for taxes paid on aviation fuel sold on or after | ||||||
16 | December 1, 2017 ), 10, 11, 12 (except the reference therein to | ||||||
17 | Section 2b of the
Retailers' Occupation Tax Act), 13 (except | ||||||
18 | that any reference to the State
shall mean the territory of the | ||||||
19 | commission), the first paragraph of Section
15, 15.5, 16, 17, | ||||||
20 | 18, 19 and 20 of the Service Occupation Tax Act as fully
as if | ||||||
21 | those provisions were set forth herein.
| ||||||
22 | Persons subject to any tax imposed under the authority | ||||||
23 | granted in
this paragraph may reimburse themselves for their | ||||||
24 | serviceman's tax liability
hereunder by separately stating the | ||||||
25 | tax as an additional charge, which
charge may be stated in | ||||||
26 | combination, in a single amount, with State tax
that servicemen |
| |||||||
| |||||||
1 | are authorized to collect under the Service Use Tax Act,
and | ||||||
2 | any tax for which servicemen may be liable under subsection (f) | ||||||
3 | of Section
4.03 of the Regional Transportation Authority Act, | ||||||
4 | in accordance
with such bracket schedules as the Department may | ||||||
5 | prescribe.
| ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under this
paragraph to a claimant instead of issuing a | ||||||
8 | credit memorandum, the Department
shall notify the State | ||||||
9 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
10 | amount specified, and to the person named, in the notification | ||||||
11 | from
the Department. The refund shall be paid by the State | ||||||
12 | Treasurer out of a
county water commission tax fund established | ||||||
13 | under paragraph (g) of this
Section.
| ||||||
14 | Nothing in this paragraph shall be construed to authorize a | ||||||
15 | county water
commission to impose a tax upon the privilege of | ||||||
16 | engaging in any business
which under the Constitution of the | ||||||
17 | United States may not be made the
subject of taxation by the | ||||||
18 | State.
| ||||||
19 | (d) If a tax has been imposed under subsection (b), a tax | ||||||
20 | shall
also imposed upon the privilege of using, in the | ||||||
21 | territory of the
commission, any item of tangible personal | ||||||
22 | property that is purchased
outside the territory at retail from | ||||||
23 | a retailer, and that is titled or
registered with an agency of | ||||||
24 | this State's government, at a rate of 1/4% of
the selling price | ||||||
25 | of the tangible personal property within the territory,
as | ||||||
26 | "selling price" is defined in the Use Tax Act. The tax shall be |
| |||||||
| |||||||
1 | collected
from persons whose Illinois address for titling or | ||||||
2 | registration purposes
is given as being in the territory. The | ||||||
3 | tax shall be collected by the
Department of Revenue for a | ||||||
4 | county water commission. The tax must be paid
to the State, or | ||||||
5 | an exemption determination must be obtained from the
Department | ||||||
6 | of Revenue, before the title or certificate of registration for
| ||||||
7 | the property may be issued. The tax or proof of exemption may | ||||||
8 | be
transmitted to the Department by way of the State agency | ||||||
9 | with which, or the
State officer with whom, the tangible | ||||||
10 | personal property must be titled or
registered if the | ||||||
11 | Department and the State agency or State officer
determine that | ||||||
12 | this procedure will expedite the processing of applications
for | ||||||
13 | title or registration.
| ||||||
14 | The Department shall have full power to administer and | ||||||
15 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
16 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
17 | interest so collected in the manner
hereinafter provided; and | ||||||
18 | to determine all rights to credit memoranda or
refunds arising | ||||||
19 | on account of the erroneous payment of tax, penalty or
interest | ||||||
20 | hereunder. In the administration of, and compliance with this
| ||||||
21 | paragraph, the Department and persons who are subject to this | ||||||
22 | paragraph
shall have the same rights, remedies, privileges, | ||||||
23 | immunities, powers and
duties, and be subject to the same | ||||||
24 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
25 | exemptions and definitions of terms and employ the
same modes | ||||||
26 | of procedure, as are prescribed in Sections 2 (except the
|
| |||||||
| |||||||
1 | definition of "retailer maintaining a place of business in this | ||||||
2 | State"), 3
through 3-80 (except provisions pertaining to the | ||||||
3 | State rate of tax,
and except provisions concerning collection | ||||||
4 | or refunding of the tax by
retailers, and except that food for | ||||||
5 | human consumption that is to be
consumed off the premises where | ||||||
6 | it is sold (other than alcoholic beverages,
soft drinks, and | ||||||
7 | food that has been prepared for immediate consumption)
and | ||||||
8 | prescription and nonprescription medicines, drugs, medical | ||||||
9 | appliances
and insulin, urine testing materials, syringes, and | ||||||
10 | needles used by
diabetics, for human use, shall not be subject | ||||||
11 | to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the | ||||||
12 | portions pertaining to claims by retailers
and except the last | ||||||
13 | paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act | ||||||
14 | and Section 3-7 of the Uniform Penalty and Interest Act that | ||||||
15 | are
not inconsistent with this paragraph, as fully as if those | ||||||
16 | provisions were
set forth herein.
| ||||||
17 | Whenever the Department determines that a refund should be | ||||||
18 | made under this
paragraph to a claimant instead of issuing a | ||||||
19 | credit memorandum, the Department
shall notify the State | ||||||
20 | Comptroller, who shall cause the order
to be drawn for the | ||||||
21 | amount specified, and to the person named, in the
notification | ||||||
22 | from the Department. The refund shall be paid by the State
| ||||||
23 | Treasurer out of a county water commission tax fund established
| ||||||
24 | under paragraph (g) of this Section.
| ||||||
25 | (e) A certificate of registration issued by the State | ||||||
26 | Department of
Revenue to a retailer under the Retailers' |
| |||||||
| |||||||
1 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
2 | shall permit the registrant to engage in a
business that is | ||||||
3 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
4 | this Section and no additional registration shall be required | ||||||
5 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
6 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
7 | tax imposed under paragraph (c)
of this Section.
| ||||||
8 | (f) Any ordinance imposing or discontinuing any tax under | ||||||
9 | this Section
shall be adopted and a certified copy thereof | ||||||
10 | filed with the Department on
or before June 1, whereupon the | ||||||
11 | Department of Revenue shall proceed to
administer and enforce | ||||||
12 | this Section on behalf of the county water
commission as of | ||||||
13 | September 1 next following the adoption and filing.
Beginning | ||||||
14 | January 1, 1992, an ordinance or resolution imposing or
| ||||||
15 | discontinuing the tax hereunder shall be adopted and a | ||||||
16 | certified copy
thereof filed with the Department on or before | ||||||
17 | the first day of July,
whereupon the Department shall proceed | ||||||
18 | to administer and enforce this
Section as of the first day of | ||||||
19 | October next following such adoption and
filing. Beginning | ||||||
20 | January 1, 1993, an ordinance or resolution imposing or
| ||||||
21 | discontinuing the tax hereunder shall be adopted and a | ||||||
22 | certified copy
thereof filed with the Department on or before | ||||||
23 | the first day of October,
whereupon the Department shall | ||||||
24 | proceed to administer and enforce this
Section as of the first | ||||||
25 | day of January next following such adoption and filing.
| ||||||
26 | (g) The State Department of Revenue shall, upon collecting |
| |||||||
| |||||||
1 | any taxes as
provided in this Section, pay the taxes over to | ||||||
2 | the State Treasurer as
trustee for the commission. The taxes | ||||||
3 | shall be held in a trust fund outside
the State Treasury. | ||||||
4 | As soon as possible after the first day of each month, | ||||||
5 | beginning January 1, 2011, upon certification of the Department | ||||||
6 | of Revenue, the Comptroller shall order transferred, and the | ||||||
7 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
8 | local sales tax increment, as defined in the Innovation | ||||||
9 | Development and Economy Act, collected under this Section | ||||||
10 | during the second preceding calendar month for sales within a | ||||||
11 | STAR bond district. | ||||||
12 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
13 | on or before the 25th day of each calendar month, the
State | ||||||
14 | Department of Revenue shall prepare and certify to the | ||||||
15 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
16 | the commission, which shall be
the amount (not including credit | ||||||
17 | memoranda) collected under this Section during the second | ||||||
18 | preceding calendar month by the Department plus an amount the | ||||||
19 | Department determines is necessary to offset any amounts that | ||||||
20 | were erroneously paid to a different taxing body, and not | ||||||
21 | including any amount equal to the amount of refunds made during | ||||||
22 | the second preceding calendar month by the Department on behalf | ||||||
23 | of the commission, and not including any amount that the | ||||||
24 | Department determines is necessary to offset any amounts that | ||||||
25 | were payable to a different taxing body but were erroneously | ||||||
26 | paid to the commission, and less any amounts that are |
| |||||||
| |||||||
1 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
2 | after receipt by
the Comptroller of the certification of the | ||||||
3 | amount to be paid to the
commission, the Comptroller shall | ||||||
4 | cause an order to be drawn for the payment
for the amount in | ||||||
5 | accordance with the direction in the certification.
| ||||||
6 | (h) Beginning June 1, 2016, any tax imposed pursuant to | ||||||
7 | this Section may no longer be imposed or collected, unless a | ||||||
8 | continuation of the tax is approved by the voters at a | ||||||
9 | referendum as set forth in this Section. | ||||||
10 | (Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15; | ||||||
11 | 99-642, eff. 7-28-16.)
| ||||||
12 | Section 80. The Environmental Impact Fee Law is amended by | ||||||
13 | changing Sections 315 and 320 as follows:
| ||||||
14 | (415 ILCS 125/315)
| ||||||
15 | (Section scheduled to be repealed on January 1, 2025)
| ||||||
16 | Sec. 315.
Fee on receivers of fuel for sale or use; | ||||||
17 | collection and
reporting. A person that is required to pay the | ||||||
18 | fee imposed by this Law shall
pay the fee to the Department by | ||||||
19 | return showing all fuel purchased, acquired,
or received and | ||||||
20 | sold, distributed or used during the preceding calendar
month,
| ||||||
21 | including losses of fuel as the result of evaporation or | ||||||
22 | shrinkage due to
temperature variations, and such other | ||||||
23 | reasonable information as the
Department may require. Losses of | ||||||
24 | fuel as the result of evaporation or
shrinkage due to |
| |||||||
| |||||||
1 | temperature variations may not exceed 1%
of the total
gallons | ||||||
2 | in storage at the beginning of the month, plus the receipts of
| ||||||
3 | gallonage during the month, minus the gallonage remaining in | ||||||
4 | storage at the end
of the month. Any loss reported that is in | ||||||
5 | excess of this amount shall be
subject to the fee imposed by | ||||||
6 | Section 310 of this Law.
On and after July 1, 2001, for each | ||||||
7 | 6-month period January through June, net
losses of fuel (for | ||||||
8 | each category of fuel that is required to be reported on a
| ||||||
9 | return) as the result of evaporation or shrinkage due to | ||||||
10 | temperature variations
may not exceed 1% of the total gallons | ||||||
11 | in storage at the beginning of each
January, plus the receipts | ||||||
12 | of gallonage each January through June, minus the
gallonage | ||||||
13 | remaining in storage at the end of each June. On and after July | ||||||
14 | 1,
2001, for each 6-month period July through December, net | ||||||
15 | losses of fuel (for
each category of fuel that is required to | ||||||
16 | be reported on a return) as the
result of evaporation or | ||||||
17 | shrinkage due to temperature variations may not exceed
1% of | ||||||
18 | the total gallons in storage at the beginning of each July, | ||||||
19 | plus the
receipts of gallonage each July through December, | ||||||
20 | minus the gallonage remaining
in storage at the end of each | ||||||
21 | December. Any net loss reported that is in
excess of this | ||||||
22 | amount shall be subject to the fee imposed by Section 310 of
| ||||||
23 | this Law. For purposes of this Section, "net loss" means the | ||||||
24 | number of gallons
gained through temperature variations minus | ||||||
25 | the number of gallons lost through
temperature variations or | ||||||
26 | evaporation for each of the respective 6-month
periods.
|
| |||||||
| |||||||
1 | The return shall be prescribed by the Department and shall | ||||||
2 | be filed between
the 1st and 20th days of each calendar month. | ||||||
3 | The Department may, in its
discretion, combine the return filed | ||||||
4 | under this Law with the return filed under
Section 2b of the | ||||||
5 | Motor Fuel Tax Law. If the return is timely filed, the
receiver | ||||||
6 | may take a discount of 2% through June 30, 2003 and 1.75%
| ||||||
7 | thereafter to reimburse himself for the
expenses
incurred in | ||||||
8 | keeping records, preparing and filing returns, collecting and
| ||||||
9 | remitting the fee, and supplying data to the Department on | ||||||
10 | request. However,
the discount applies only to the amount of | ||||||
11 | the fee payment that
accompanies
a return that is timely filed | ||||||
12 | in accordance with this Section. The discount is not permitted | ||||||
13 | on fees paid on aviation fuel sold or used on and after | ||||||
14 | December 1, 2017. This exception for aviation fuel only applies | ||||||
15 | for so long as the revenue use requirements of 49 U.S.C. §47017 | ||||||
16 | (b) and 49 U.S.C. §47133 are binding on the State.
| ||||||
17 | Beginning on January 1, 2018, each retailer required or | ||||||
18 | authorized to collect the fee imposed by this Act on aviation | ||||||
19 | fuel at retail in this State during the preceding calendar | ||||||
20 | month shall, instead of reporting and paying tax on aviation | ||||||
21 | fuel as otherwise required by this Section, file an aviation | ||||||
22 | fuel tax return with the Department, on or before the twentieth | ||||||
23 | day of each calendar month. The requirements related to the | ||||||
24 | return shall be as otherwise provided in this Section. | ||||||
25 | Notwithstanding any other provisions of this Act to the | ||||||
26 | contrary, retailers collecting fees on aviation fuel shall file |
| |||||||
| |||||||
1 | all aviation fuel tax returns and shall make all aviation fuel | ||||||
2 | fee payments by electronic means in the manner and form | ||||||
3 | required by the Department. For purposes of this paragraph, | ||||||
4 | "aviation fuel" means a product that is intended for use or | ||||||
5 | offered for sale as fuel for an aircraft. | ||||||
6 | (Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03 .)
| ||||||
7 | (415 ILCS 125/320)
| ||||||
8 | (Section scheduled to be repealed on January 1, 2025)
| ||||||
9 | Sec. 320. Deposit of fee receipts. Except as otherwise | ||||||
10 | provided in this paragraph, all All money received by the | ||||||
11 | Department
under this Law shall be deposited in the Underground | ||||||
12 | Storage Tank Fund created
by Section 57.11 of the Environmental | ||||||
13 | Protection Act. All money received for aviation fuel by the | ||||||
14 | Department under this Law on or after December 1, 2017, shall | ||||||
15 | be immediately paid over by the Department to the State | ||||||
16 | Aviation Program Fund. The Department shall only pay such | ||||||
17 | moneys into the State Aviation Program Fund under this Act for | ||||||
18 | so long as the revenue use requirements of 49 U.S.C. §47107(b) | ||||||
19 | and 49 U.S.C. §47133 are binding on the State. For purposes of | ||||||
20 | this Section, "aviation fuel" means a product that is intended | ||||||
21 | for use or offered for sale as fuel for an aircraft.
| ||||||
22 | (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 90-14, | ||||||
23 | eff.
7-1-97 .)".
|