|
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB2682 Introduced , by Rep. Michael J. Zalewski SYNOPSIS AS INTRODUCED: |
| |
Amends the State Finance Act. Creates the State Aviation Program Fund, the Local Government Aviation Trust Fund, and the Aviation Fuel Sales Tax Refund Fund. Provides that moneys in the State Aviation Program Fund shall be used by the Department of Transportation for the purposes of administering a State Aviation Program. Provides that the State Aviation Program shall include grants to units of local government for airport-related purposes. Provides that moneys in the Local Government Aviation Trust Fund shall be used by units of local government for airport-related purposes. Provides that moneys in the Aviation Fuel Sales Tax Refund Fund shall be used by the Department of Revenue to pay refunds. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide that moneys received from the tax paid on aviation fuel shall be deposited into those Funds. Amends the Motor Fuel Tax Law to provide that certain money received by the Department of Revenue for aviation fuel sold or used on or after December 1 shall be deposited into the State Aviation Program Fund. Amends the Innovation Development and Economy Act, the Counties Code, the Illinois Municipal Code, the Civic Center Code, the Flood Prevention District Act, the Metro-East Park and Recreation District Act, the Local Mass Transit District Act, the Regional Transportation Authority Act, and the Water Commission Act of 1985. Prohibits certain local retailers' occupation taxes on aviation fuel unless the unit of local government has an airport-related purpose. Amends the Illinois Municipal Code. Requires municipalities that have implemented a Residential Sound Insulation Program to perform an in-home air quality test at a residence located in the municipality if certain conditions are met. Effective immediately.
|
| |
| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
|
|
| | HB2682 | | LRB101 09562 HLH 54660 b |
|
|
1 | | AN ACT concerning revenue.
|
2 | | Be it enacted by the People of the State of Illinois,
|
3 | | represented in the General Assembly:
|
4 | | Section 5. The State Finance Act is amended by adding |
5 | | Sections 5.891, 5.892, 5.893, 6z-20.1, 6z-20.2, and 6z-20.3 as |
6 | | follows: |
7 | | (30 ILCS 105/5.891 new) |
8 | | Sec. 5.891. The State Aviation Program Fund. |
9 | | (30 ILCS 105/5.892 new) |
10 | | Sec. 5.892. The Local Government Aviation Trust Fund. |
11 | | (30 ILCS 105/5.893 new) |
12 | | Sec. 5.893. The Aviation Fuel Sales Tax Refund Fund. |
13 | | (30 ILCS 105/6z-20.1 new) |
14 | | Sec. 6z-20.1. The State Aviation Program Fund. |
15 | | (a) The State Aviation Program Fund is created in the State |
16 | | Treasury. Moneys in the Fund shall be used by the Department of |
17 | | Transportation for the purposes of administering a State |
18 | | Aviation Program. Subject to appropriation, the moneys shall be |
19 | | used for the purpose of distributing grants to units of local |
20 | | government to be used for airport-related purposes. Grants to |
|
| | HB2682 | - 2 - | LRB101 09562 HLH 54660 b |
|
|
1 | | units of local government from the Fund shall be distributed |
2 | | proportionately based on equal part enplanements, total cargo, |
3 | | and airport operations. With regard to enplanements that occur |
4 | | within a municipality with a population of over 500,000, grants |
5 | | shall be distributed only to the municipality. |
6 | | (b) For grants to a unit of government, "airport-related |
7 | | purposes" means the capital costs of: (1) an airport; (2) a |
8 | | local airport system; or (3) any other local facility that is |
9 | | owned or operated by the person or entity that owns or operates |
10 | | the airport that is directly and substantially related to the |
11 | | air transportation of passengers or property as provided in 49 |
12 | | U.S.C. 47133, including (i) the replacement of sound-reducing |
13 | | windows and doors installed under the Residential Sound |
14 | | Insulation Program and (ii) in-home air quality testing in |
15 | | residences in which windows or doors were installed under the |
16 | | Residential Sound Insulation Program. |
17 | | (30 ILCS 105/6z-20.2 new) |
18 | | Sec. 6z-20.2. The Local Government Aviation Trust Fund. The |
19 | | Local Government Aviation Trust Fund is created as a trust fund |
20 | | in the State Treasury. Moneys in the Trust Fund shall be used |
21 | | by units of local government for airport-related purposes. For |
22 | | purposes of this Section, "airport-related purposes" means the |
23 | | capital or operating costs of: (1) an airport; (2) a local |
24 | | airport system; or (3) any other local facility that is owned |
25 | | or operated by the person or entity that owns or operates the |
|
| | HB2682 | - 3 - | LRB101 09562 HLH 54660 b |
|
|
1 | | airport that is directly and substantially related to the air |
2 | | transportation of passengers or property as provided in 49 |
3 | | U.S.C. 47133, including (i) the replacement of sound-reducing |
4 | | windows and doors installed under the Residential Sound |
5 | | Insulation Program and (ii) in-home air quality testing in |
6 | | residences in which windows or doors were installed under the |
7 | | Residential Sound Insulation Program. |
8 | | Moneys in the Trust Fund are not subject to appropriation |
9 | | and shall be used solely as provided in this Section. All |
10 | | deposits into the Trust Fund shall be held in the Trust Fund by |
11 | | the State Treasurer, ex officio, as trustee separate and apart |
12 | | from all public moneys or funds of this State. |
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 units of local |
16 | | government, the units of local government to be those from |
17 | | which retailers or servicemen have paid tax or penalties to the |
18 | | Department during the second preceding calendar month on sales |
19 | | of aviation fuel. The amount to be paid to each unit of local |
20 | | government shall be the amount (not including credit memoranda) |
21 | | collected during the second preceding calendar month by the |
22 | | Department and paid into the Local Government Aviation Trust |
23 | | Fund, plus an amount the Department determines is necessary to |
24 | | offset any amounts which were erroneously paid to a different |
25 | | taxing body, and not including an amount equal to the amount of |
26 | | refunds made during the second preceding calendar month by the |
|
| | HB2682 | - 4 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department, and not including any amount which the Department |
2 | | determines is necessary to offset any amounts which are payable |
3 | | to a different taxing body but were erroneously paid to the |
4 | | unit of local government. Within 10 days after receipt by the |
5 | | Comptroller of the certification for disbursement to the units |
6 | | of local government, provided for in this Section to be given |
7 | | to the Comptroller by the Department, the Comptroller shall |
8 | | cause the orders to be drawn for the respective amounts in |
9 | | accordance with the directions contained in the certification. |
10 | | When certifying the amount of the monthly disbursement to a |
11 | | unit of local government under this Section, the Department |
12 | | shall increase or decrease that amount by an amount necessary |
13 | | to offset any misallocation of previous disbursements. The |
14 | | offset amount shall be the amount erroneously disbursed within |
15 | | the 6 months preceding the time a misallocation is discovered. |
16 | | (30 ILCS 105/6z-20.3 new) |
17 | | Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund. |
18 | | (a) The Aviation Fuel Sales Tax Refund Fund is hereby |
19 | | created as a special fund in the State Treasury. Moneys in the |
20 | | Aviation Fuel Sales Tax Refund Fund shall be used by the |
21 | | Department of Revenue to pay refunds of Use Tax, Service Use |
22 | | Tax, Service Occupation Tax, and Retailers' Occupation Tax paid |
23 | | on aviation fuel in the manner provided in Section 19 of the |
24 | | Use Tax Act, Section 17 of the Service Use Tax Act, Section 17 |
25 | | of the Service Occupation Tax Act, and Section 6 of the |
|
| | HB2682 | - 5 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Retailers' Occupation Tax Act. |
2 | | (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall |
3 | | be expended exclusively for the purpose of paying refunds |
4 | | pursuant to this Section. |
5 | | (c) The Director of Revenue shall order payment of refunds |
6 | | under this Section from the Aviation Fuel Sales Tax Refund Fund |
7 | | only to the extent that amounts collected pursuant to Section 3 |
8 | | of the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
9 | | Act, Section 9 of the Service Occupation Tax Act, and Section 9 |
10 | | of the Service Use Tax Act on aviation fuel have been deposited |
11 | | and retained in the Fund. |
12 | | As soon as possible after the end of each fiscal year, the |
13 | | Director of Revenue shall order transferred and the State |
14 | | Treasurer and State Comptroller shall transfer from the |
15 | | Aviation Fuel Sales Tax Refund Fund to the State Aviation |
16 | | Program Fund 20% of any surplus remaining as of the end of such |
17 | | fiscal year and shall transfer from the Aviation Fuel Sales Tax |
18 | | Refund Fund to the General Revenue Fund 80% of any surplus |
19 | | remaining as of the end of such fiscal year. |
20 | | This Section shall constitute an irrevocable and |
21 | | continuing appropriation from the Aviation Fuel Sales Tax |
22 | | Refund Fund for the purpose of paying refunds in accordance |
23 | | with the provisions of this Section. |
24 | | Section 10. The Use Tax Act is amended by changing Sections |
25 | | 9 and 19 as follows:
|
|
| | HB2682 | - 6 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
|
2 | | Sec. 9. Except as to motor vehicles, watercraft, aircraft, |
3 | | and
trailers that are required to be registered with an agency |
4 | | of this State,
each retailer
required or authorized to collect |
5 | | the tax imposed by this Act shall pay
to the Department the |
6 | | amount of such tax (except as otherwise provided)
at the time |
7 | | when he is required to file his return for the period during
|
8 | | which such tax was collected, less a discount of 2.1% prior to
|
9 | | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 |
10 | | per calendar
year, whichever is greater, which is allowed to |
11 | | reimburse the retailer
for expenses incurred in collecting the |
12 | | tax, keeping records, preparing
and filing returns, remitting |
13 | | the tax and supplying data to the
Department on request. The |
14 | | discount under this Section is not allowed for taxes paid on |
15 | | aviation fuel that are deposited into the State Aviation |
16 | | Program Fund under this Act. In the case of retailers who |
17 | | report and pay the
tax on a transaction by transaction basis, |
18 | | as provided in this Section,
such discount shall be taken with |
19 | | each such tax remittance instead of
when such retailer files |
20 | | his periodic return. The discount allowed under this Section is |
21 | | allowed only for returns that are filed in the manner required |
22 | | by this Act. The Department may disallow the discount for |
23 | | retailers whose certificate of registration is revoked at the |
24 | | time the return is filed, but only if the Department's decision |
25 | | to revoke the certificate of registration has become final. A |
|
| | HB2682 | - 7 - | LRB101 09562 HLH 54660 b |
|
|
1 | | retailer need not remit
that part of any tax collected by him |
2 | | to the extent that he is required
to remit and does remit the |
3 | | tax imposed by the Retailers' Occupation
Tax Act, with respect |
4 | | to the sale of the same property. |
5 | | Where such tangible personal property is sold under a |
6 | | conditional
sales contract, or under any other form of sale |
7 | | wherein the payment of
the principal sum, or a part thereof, is |
8 | | extended beyond the close of
the period for which the return is |
9 | | filed, the retailer, in collecting
the tax (except as to motor |
10 | | vehicles, watercraft, aircraft, and
trailers that are required |
11 | | to be registered with an agency of this State),
may collect for |
12 | | each
tax return period, only the tax applicable to that part of |
13 | | the selling
price actually received during such tax return |
14 | | period. |
15 | | Except as provided in this Section, on or before the |
16 | | twentieth day of each
calendar month, such retailer shall file |
17 | | a return for the preceding
calendar month. Such return shall be |
18 | | filed on forms prescribed by the
Department and shall furnish |
19 | | such information as the Department may
reasonably require. On |
20 | | and after January 1, 2018, except for returns for motor |
21 | | vehicles, watercraft, aircraft, and trailers that are required |
22 | | to be registered with an agency of this State, with respect to |
23 | | retailers whose annual gross receipts average $20,000 or more, |
24 | | all returns required to be filed pursuant to this Act shall be |
25 | | filed electronically. Retailers who demonstrate that they do |
26 | | not have access to the Internet or demonstrate hardship in |
|
| | HB2682 | - 8 - | LRB101 09562 HLH 54660 b |
|
|
1 | | filing electronically may petition the Department to waive the |
2 | | electronic filing requirement. |
3 | | The Department may require returns to be filed on a |
4 | | quarterly basis.
If so required, a return for each calendar |
5 | | quarter shall be filed on or
before the twentieth day of the |
6 | | calendar month following the end of such
calendar quarter. The |
7 | | taxpayer shall also file a return with the
Department for each |
8 | | of the first two months of each calendar quarter, on or
before |
9 | | the twentieth day of the following calendar month, stating: |
10 | | 1. The name of the seller; |
11 | | 2. The address of the principal place of business from |
12 | | which he engages
in the business of selling tangible |
13 | | personal property at retail in this State; |
14 | | 3. The total amount of taxable receipts received by him |
15 | | during the
preceding calendar month from sales of tangible |
16 | | personal property by him
during such preceding calendar |
17 | | month, including receipts from charge and
time sales, but |
18 | | less all deductions allowed by law; |
19 | | 4. The amount of credit provided in Section 2d of this |
20 | | Act; |
21 | | 5. The amount of tax due; |
22 | | 5-5. The signature of the taxpayer; and |
23 | | 6. Such other reasonable information as the Department |
24 | | may
require. |
25 | | Beginning on January 1, 2020, each retailer required or |
26 | | authorized to collect the tax imposed by this Act on aviation |
|
| | HB2682 | - 9 - | LRB101 09562 HLH 54660 b |
|
|
1 | | fuel sold at retail in this State during the preceding calendar |
2 | | month shall, instead of reporting and paying tax on aviation |
3 | | fuel as otherwise required by this Section, file and pay tax to |
4 | | the Department on an aviation fuel tax return, on or before the |
5 | | twentieth day of each calendar month. The requirements related |
6 | | to the return shall be as otherwise provided in this Section. |
7 | | Notwithstanding any other provisions of this Act to the |
8 | | contrary, retailers collecting tax on aviation fuel shall file |
9 | | all aviation fuel tax returns and shall make all aviation fuel |
10 | | fee payments by electronic means in the manner and form |
11 | | required by the Department. For purposes of this paragraph, |
12 | | "aviation fuel" means a product that is intended for use or |
13 | | offered for sale as fuel for an aircraft. |
14 | | If a taxpayer fails to sign a return within 30 days after |
15 | | the proper notice
and demand for signature by the Department, |
16 | | the return shall be considered
valid and any amount shown to be |
17 | | due on the return shall be deemed assessed. |
18 | | Beginning October 1, 1993, a taxpayer who has an average |
19 | | monthly tax
liability of $150,000 or more shall make all |
20 | | payments required by rules of the
Department by electronic |
21 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
22 | | an average monthly tax liability of $100,000 or more shall make |
23 | | all
payments required by rules of the Department by electronic |
24 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
25 | | an average monthly tax liability
of $50,000 or more shall make |
26 | | all payments required by rules of the Department
by electronic |
|
| | HB2682 | - 10 - | LRB101 09562 HLH 54660 b |
|
|
1 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
|
2 | | an annual tax liability of $200,000 or more shall make all |
3 | | payments required by
rules of the Department by electronic |
4 | | funds transfer. The term "annual tax
liability" shall be the |
5 | | sum of the taxpayer's liabilities under this Act, and
under all |
6 | | other State and local occupation and use tax laws administered |
7 | | by the
Department, for the immediately preceding calendar year. |
8 | | The term "average
monthly tax liability" means
the sum of the |
9 | | taxpayer's liabilities under this Act, and under all other |
10 | | State
and local occupation and use tax laws administered by the |
11 | | Department, for the
immediately preceding calendar year |
12 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
13 | | a tax liability in the
amount set forth in subsection (b) of |
14 | | Section 2505-210 of the Department of
Revenue Law shall make |
15 | | all payments required by rules of the Department by
electronic |
16 | | funds transfer. |
17 | | Before August 1 of each year beginning in 1993, the |
18 | | Department shall notify
all taxpayers required to make payments |
19 | | by electronic funds transfer. All
taxpayers required to make |
20 | | payments by electronic funds transfer shall make
those payments |
21 | | for a minimum of one year beginning on October 1. |
22 | | Any taxpayer not required to make payments by electronic |
23 | | funds transfer may
make payments by electronic funds transfer |
24 | | with the permission of the
Department. |
25 | | All taxpayers required to make payment by electronic funds |
26 | | transfer and any
taxpayers authorized to voluntarily make |
|
| | HB2682 | - 11 - | LRB101 09562 HLH 54660 b |
|
|
1 | | payments by electronic funds transfer
shall make those payments |
2 | | in the manner authorized by the Department. |
3 | | The Department shall adopt such rules as are necessary to |
4 | | effectuate a
program of electronic funds transfer and the |
5 | | requirements of this Section. |
6 | | Before October 1, 2000, if the taxpayer's average monthly |
7 | | tax liability
to the Department
under this Act, the Retailers' |
8 | | Occupation Tax Act, the Service
Occupation Tax Act, the Service |
9 | | Use Tax Act was $10,000 or more
during
the preceding 4 complete |
10 | | calendar quarters, he shall file a return with the
Department |
11 | | each month by the 20th day of the month next following the |
12 | | month
during which such tax liability is incurred and shall |
13 | | make payments to the
Department on or before the 7th, 15th, |
14 | | 22nd and last day of the month
during which such liability is |
15 | | incurred.
On and after October 1, 2000, if the taxpayer's |
16 | | average monthly tax liability
to the Department under this Act, |
17 | | the Retailers' Occupation Tax Act,
the
Service Occupation Tax |
18 | | Act, and the Service Use Tax Act was $20,000 or more
during the |
19 | | preceding 4 complete calendar quarters, he shall file a return |
20 | | with
the Department each month by the 20th day of the month |
21 | | next following the month
during which such tax liability is |
22 | | incurred and shall make payment to the
Department on or before |
23 | | the 7th, 15th, 22nd and last day of the
month during
which such |
24 | | liability is incurred.
If the month during which such tax
|
25 | | liability is incurred began prior to January 1, 1985, each |
26 | | payment shall be
in an amount equal to 1/4 of the taxpayer's
|
|
| | HB2682 | - 12 - | LRB101 09562 HLH 54660 b |
|
|
1 | | actual liability for the month or an amount set by the |
2 | | Department not to
exceed 1/4 of the average monthly liability |
3 | | of the taxpayer to the
Department for the preceding 4 complete |
4 | | calendar quarters (excluding the
month of highest liability and |
5 | | the month of lowest liability in such 4
quarter period). If the |
6 | | month during which such tax liability is incurred
begins on or |
7 | | after January 1, 1985, and prior to January 1, 1987, each
|
8 | | payment shall be in an amount equal to 22.5% of the taxpayer's |
9 | | actual liability
for the month or 27.5% of the taxpayer's |
10 | | liability for the same calendar
month of the preceding year. If |
11 | | the month during which such tax liability
is incurred begins on |
12 | | or after January 1, 1987, and prior to January 1,
1988, each |
13 | | payment shall be in an amount equal to 22.5% of the taxpayer's
|
14 | | actual liability for the month or 26.25% of the taxpayer's |
15 | | liability for
the same calendar month of the preceding year. If |
16 | | the month during which such
tax liability is incurred begins on |
17 | | or after January 1, 1988, and prior to
January 1, 1989,
or |
18 | | begins on or after January 1, 1996, each payment shall be in an |
19 | | amount equal
to 22.5% of the taxpayer's actual liability for |
20 | | the month or 25% of the
taxpayer's liability for the same |
21 | | calendar month of the preceding year. If the
month during which |
22 | | such tax liability is incurred begins on or after January 1,
|
23 | | 1989,
and prior to January 1, 1996, each payment shall be in an |
24 | | amount equal to 22.5%
of the taxpayer's actual liability for |
25 | | the month or 25% of the taxpayer's
liability for the same |
26 | | calendar month of the preceding year or 100% of the
taxpayer's |
|
| | HB2682 | - 13 - | LRB101 09562 HLH 54660 b |
|
|
1 | | actual liability for the quarter monthly reporting period. The
|
2 | | amount of such quarter monthly payments shall be credited |
3 | | against the final tax
liability
of the taxpayer's return for |
4 | | that month. Before October 1, 2000, once
applicable, the |
5 | | requirement
of the making of quarter monthly payments to the |
6 | | Department shall continue
until such taxpayer's average |
7 | | monthly liability to the Department during
the preceding 4 |
8 | | complete calendar quarters (excluding the month of highest
|
9 | | liability and the month of lowest liability) is less than
|
10 | | $9,000, or until
such taxpayer's average monthly liability to |
11 | | the Department as computed for
each calendar quarter of the 4 |
12 | | preceding complete calendar quarter period
is less than |
13 | | $10,000. However, if a taxpayer can show the
Department that
a |
14 | | substantial change in the taxpayer's business has occurred |
15 | | which causes
the taxpayer to anticipate that his average |
16 | | monthly tax liability for the
reasonably foreseeable future |
17 | | will fall below the $10,000 threshold
stated above, then
such |
18 | | taxpayer
may petition the Department for change in such |
19 | | taxpayer's reporting status.
On and after October 1, 2000, once |
20 | | applicable, the requirement of the making
of quarter monthly |
21 | | payments to the Department shall continue until such
taxpayer's |
22 | | average monthly liability to the Department during the |
23 | | preceding 4
complete calendar quarters (excluding the month of |
24 | | highest liability and the
month of lowest liability) is less |
25 | | than $19,000 or until such taxpayer's
average monthly liability |
26 | | to the Department as computed for each calendar
quarter of the |
|
| | HB2682 | - 14 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 4 preceding complete calendar quarter period is less than
|
2 | | $20,000. However, if a taxpayer can show the Department that a |
3 | | substantial
change in the taxpayer's business has occurred |
4 | | which causes the taxpayer to
anticipate that his average |
5 | | monthly tax liability for the reasonably
foreseeable future |
6 | | will fall below the $20,000 threshold stated above, then
such |
7 | | taxpayer may petition the Department for a change in such |
8 | | taxpayer's
reporting status.
The Department shall change such |
9 | | taxpayer's reporting status unless it
finds that such change is |
10 | | seasonal in nature and not likely to be long
term. If any such |
11 | | quarter monthly payment is not paid at the time or in
the |
12 | | amount required by this Section, then the taxpayer shall be |
13 | | liable for
penalties and interest on
the difference between the |
14 | | minimum amount due and the amount of such
quarter monthly |
15 | | payment actually and timely paid, except insofar as the
|
16 | | taxpayer has previously made payments for that month to the |
17 | | Department in
excess of the minimum payments previously due as |
18 | | provided in this Section.
The Department shall make reasonable |
19 | | rules and regulations to govern the
quarter monthly payment |
20 | | amount and quarter monthly payment dates for
taxpayers who file |
21 | | on other than a calendar monthly basis. |
22 | | If any such payment provided for in this Section exceeds |
23 | | the taxpayer's
liabilities under this Act, the Retailers' |
24 | | Occupation Tax Act, the Service
Occupation Tax Act and the |
25 | | Service Use Tax Act, as shown by an original
monthly return, |
26 | | the Department shall issue to the taxpayer a credit
memorandum |
|
| | HB2682 | - 15 - | LRB101 09562 HLH 54660 b |
|
|
1 | | no later than 30 days after the date of payment, which
|
2 | | memorandum may be submitted by the taxpayer to the Department |
3 | | in payment of
tax liability subsequently to be remitted by the |
4 | | taxpayer to the Department
or be assigned by the taxpayer to a |
5 | | similar taxpayer under this Act, the
Retailers' Occupation Tax |
6 | | Act, the Service Occupation Tax Act or the
Service Use Tax Act, |
7 | | in accordance with reasonable rules and regulations to
be |
8 | | prescribed by the Department, except that if such excess |
9 | | payment is
shown on an original monthly return and is made |
10 | | after December 31, 1986, no
credit memorandum shall be issued, |
11 | | unless requested by the taxpayer. If no
such request is made, |
12 | | the taxpayer may credit such excess payment against
tax |
13 | | liability subsequently to be remitted by the taxpayer to the |
14 | | Department
under this Act, the Retailers' Occupation Tax Act, |
15 | | the Service Occupation
Tax Act or the Service Use Tax Act, in |
16 | | accordance with reasonable rules and
regulations prescribed by |
17 | | the Department. If the Department subsequently
determines that |
18 | | all or any part of the credit taken was not actually due to
the |
19 | | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall |
20 | | be
reduced by 2.1% or 1.75% of the difference between the |
21 | | credit taken and
that actually due, and the taxpayer shall be |
22 | | liable for penalties and
interest on such difference. |
23 | | If the retailer is otherwise required to file a monthly |
24 | | return and if the
retailer's average monthly tax liability to |
25 | | the Department
does not exceed $200, the Department may |
26 | | authorize his returns to be
filed on a quarter annual basis, |
|
| | HB2682 | - 16 - | LRB101 09562 HLH 54660 b |
|
|
1 | | with the return for January, February,
and March of a given |
2 | | year being due by April 20 of such year; with the
return for |
3 | | April, May and June of a given year being due by July 20 of
such |
4 | | year; with the return for July, August and September of a given
|
5 | | year being due by October 20 of such year, and with the return |
6 | | for
October, November and December of a given year being due by |
7 | | January 20
of the following year. |
8 | | If the retailer is otherwise required to file a monthly or |
9 | | quarterly
return and if the retailer's average monthly tax |
10 | | liability to the
Department does not exceed $50, the Department |
11 | | may authorize his returns to
be filed on an annual basis, with |
12 | | the return for a given year being due by
January 20 of the |
13 | | following year. |
14 | | Such quarter annual and annual returns, as to form and |
15 | | substance,
shall be subject to the same requirements as monthly |
16 | | returns. |
17 | | Notwithstanding any other provision in this Act concerning |
18 | | the time
within which a retailer may file his return, in the |
19 | | case of any retailer
who ceases to engage in a kind of business |
20 | | which makes him responsible
for filing returns under this Act, |
21 | | such retailer shall file a final
return under this Act with the |
22 | | Department not more than one month after
discontinuing such |
23 | | business. |
24 | | In addition, with respect to motor vehicles, watercraft,
|
25 | | aircraft, and trailers that are required to be registered with |
26 | | an agency of
this State, except as otherwise provided in this |
|
| | HB2682 | - 17 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Section, every
retailer selling this kind of tangible personal |
2 | | property shall file,
with the Department, upon a form to be |
3 | | prescribed and supplied by the
Department, a separate return |
4 | | for each such item of tangible personal
property which the |
5 | | retailer sells, except that if, in the same
transaction, (i) a |
6 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
7 | | transfers more than
one aircraft, watercraft, motor
vehicle or |
8 | | trailer to another aircraft, watercraft, motor vehicle or
|
9 | | trailer retailer for the purpose of resale
or (ii) a retailer |
10 | | of aircraft, watercraft, motor vehicles, or trailers
transfers |
11 | | more than one aircraft, watercraft, motor vehicle, or trailer |
12 | | to a
purchaser for use as a qualifying rolling stock as |
13 | | provided in Section 3-55 of
this Act, then
that seller may |
14 | | report the transfer of all the
aircraft, watercraft, motor
|
15 | | vehicles
or trailers involved in that transaction to the |
16 | | Department on the same
uniform
invoice-transaction reporting |
17 | | return form.
For purposes of this Section, "watercraft" means a |
18 | | Class 2, Class 3, or
Class
4 watercraft as defined in Section |
19 | | 3-2 of the Boat Registration and Safety Act,
a
personal |
20 | | watercraft, or any boat equipped with an inboard motor. |
21 | | In addition, with respect to motor vehicles, watercraft, |
22 | | aircraft, and trailers that are required to be registered with |
23 | | an agency of this State, every person who is engaged in the |
24 | | business of leasing or renting such items and who, in |
25 | | connection with such business, sells any such item to a |
26 | | retailer for the purpose of resale is, notwithstanding any |
|
| | HB2682 | - 18 - | LRB101 09562 HLH 54660 b |
|
|
1 | | other provision of this Section to the contrary, authorized to |
2 | | meet the return-filing requirement of this Act by reporting the |
3 | | transfer of all the aircraft, watercraft, motor vehicles, or |
4 | | trailers transferred for resale during a month to the |
5 | | Department on the same uniform invoice-transaction reporting |
6 | | return form on or before the 20th of the month following the |
7 | | month in which the transfer takes place. Notwithstanding any |
8 | | other provision of this Act to the contrary, all returns filed |
9 | | under this paragraph must be filed by electronic means in the |
10 | | manner and form as required by the Department. |
11 | | The transaction reporting return in the case of motor |
12 | | vehicles
or trailers that are required to be registered with an |
13 | | agency of this
State, shall
be the same document as the Uniform |
14 | | Invoice referred to in Section 5-402
of the Illinois Vehicle |
15 | | Code and must show the name and address of the
seller; the name |
16 | | and address of the purchaser; the amount of the selling
price |
17 | | including the amount allowed by the retailer for traded-in
|
18 | | property, if any; the amount allowed by the retailer for the |
19 | | traded-in
tangible personal property, if any, to the extent to |
20 | | which Section 2 of
this Act allows an exemption for the value |
21 | | of traded-in property; the
balance payable after deducting such |
22 | | trade-in allowance from the total
selling price; the amount of |
23 | | tax due from the retailer with respect to
such transaction; the |
24 | | amount of tax collected from the purchaser by the
retailer on |
25 | | such transaction (or satisfactory evidence that such tax is
not |
26 | | due in that particular instance, if that is claimed to be the |
|
| | HB2682 | - 19 - | LRB101 09562 HLH 54660 b |
|
|
1 | | fact);
the place and date of the sale; a sufficient |
2 | | identification of the
property sold; such other information as |
3 | | is required in Section 5-402 of
the Illinois Vehicle Code, and |
4 | | such other information as the Department
may reasonably |
5 | | require. |
6 | | The transaction reporting return in the case of watercraft
|
7 | | and aircraft must show
the name and address of the seller; the |
8 | | name and address of the
purchaser; the amount of the selling |
9 | | price including the amount allowed
by the retailer for |
10 | | traded-in property, if any; the amount allowed by
the retailer |
11 | | for the traded-in tangible personal property, if any, to
the |
12 | | extent to which Section 2 of this Act allows an exemption for |
13 | | the
value of traded-in property; the balance payable after |
14 | | deducting such
trade-in allowance from the total selling price; |
15 | | the amount of tax due
from the retailer with respect to such |
16 | | transaction; the amount of tax
collected from the purchaser by |
17 | | the retailer on such transaction (or
satisfactory evidence that |
18 | | such tax is not due in that particular
instance, if that is |
19 | | claimed to be the fact); the place and date of the
sale, a |
20 | | sufficient identification of the property sold, and such other
|
21 | | information as the Department may reasonably require. |
22 | | Such transaction reporting return shall be filed not later |
23 | | than 20
days after the date of delivery of the item that is |
24 | | being sold, but may
be filed by the retailer at any time sooner |
25 | | than that if he chooses to
do so. The transaction reporting |
26 | | return and tax remittance or proof of
exemption from the tax |
|
| | HB2682 | - 20 - | LRB101 09562 HLH 54660 b |
|
|
1 | | that is imposed by this Act may be transmitted to
the |
2 | | Department by way of the State agency with which, or State |
3 | | officer
with whom, the tangible personal property must be |
4 | | titled or registered
(if titling or registration is required) |
5 | | if the Department and such
agency or State officer determine |
6 | | that this procedure will expedite the
processing of |
7 | | applications for title or registration. |
8 | | With each such transaction reporting return, the retailer |
9 | | shall remit
the proper amount of tax due (or shall submit |
10 | | satisfactory evidence that
the sale is not taxable if that is |
11 | | the case), to the Department or its
agents, whereupon the |
12 | | Department shall issue, in the purchaser's name, a
tax receipt |
13 | | (or a certificate of exemption if the Department is
satisfied |
14 | | that the particular sale is tax exempt) which such purchaser
|
15 | | may submit to the agency with which, or State officer with |
16 | | whom, he must
title or register the tangible personal property |
17 | | that is involved (if
titling or registration is required) in |
18 | | support of such purchaser's
application for an Illinois |
19 | | certificate or other evidence of title or
registration to such |
20 | | tangible personal property. |
21 | | No retailer's failure or refusal to remit tax under this |
22 | | Act
precludes a user, who has paid the proper tax to the |
23 | | retailer, from
obtaining his certificate of title or other |
24 | | evidence of title or
registration (if titling or registration |
25 | | is required) upon satisfying
the Department that such user has |
26 | | paid the proper tax (if tax is due) to
the retailer. The |
|
| | HB2682 | - 21 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department shall adopt appropriate rules to carry out
the |
2 | | mandate of this paragraph. |
3 | | If the user who would otherwise pay tax to the retailer |
4 | | wants the
transaction reporting return filed and the payment of |
5 | | tax or proof of
exemption made to the Department before the |
6 | | retailer is willing to take
these actions and such user has not |
7 | | paid the tax to the retailer, such
user may certify to the fact |
8 | | of such delay by the retailer, and may
(upon the Department |
9 | | being satisfied of the truth of such certification)
transmit |
10 | | the information required by the transaction reporting return
|
11 | | and the remittance for tax or proof of exemption directly to |
12 | | the
Department and obtain his tax receipt or exemption |
13 | | determination, in
which event the transaction reporting return |
14 | | and tax remittance (if a
tax payment was required) shall be |
15 | | credited by the Department to the
proper retailer's account |
16 | | with the Department, but without the 2.1% or 1.75%
discount |
17 | | provided for in this Section being allowed. When the user pays
|
18 | | the tax directly to the Department, he shall pay the tax in the |
19 | | same
amount and in the same form in which it would be remitted |
20 | | if the tax had
been remitted to the Department by the retailer. |
21 | | Where a retailer collects the tax with respect to the |
22 | | selling price
of tangible personal property which he sells and |
23 | | the purchaser
thereafter returns such tangible personal |
24 | | property and the retailer
refunds the selling price thereof to |
25 | | the purchaser, such retailer shall
also refund, to the |
26 | | purchaser, the tax so collected from the purchaser.
When filing |
|
| | HB2682 | - 22 - | LRB101 09562 HLH 54660 b |
|
|
1 | | his return for the period in which he refunds such tax to
the |
2 | | purchaser, the retailer may deduct the amount of the tax so |
3 | | refunded
by him to the purchaser from any other use tax which |
4 | | such retailer may
be required to pay or remit to the |
5 | | Department, as shown by such return,
if the amount of the tax |
6 | | to be deducted was previously remitted to the
Department by |
7 | | such retailer. If the retailer has not previously
remitted the |
8 | | amount of such tax to the Department, he is entitled to no
|
9 | | deduction under this Act upon refunding such tax to the |
10 | | purchaser. |
11 | | Any retailer filing a return under this Section shall also |
12 | | include
(for the purpose of paying tax thereon) the total tax |
13 | | covered by such
return upon the selling price of tangible |
14 | | personal property purchased by
him at retail from a retailer, |
15 | | but as to which the tax imposed by this
Act was not collected |
16 | | from the retailer filing such return, and such
retailer shall |
17 | | remit the amount of such tax to the Department when
filing such |
18 | | return. |
19 | | If experience indicates such action to be practicable, the |
20 | | Department
may prescribe and furnish a combination or joint |
21 | | return which will
enable retailers, who are required to file |
22 | | returns hereunder and also
under the Retailers' Occupation Tax |
23 | | Act, to furnish all the return
information required by both |
24 | | Acts on the one form. |
25 | | Where the retailer has more than one business registered |
26 | | with the
Department under separate registration under this Act, |
|
| | HB2682 | - 23 - | LRB101 09562 HLH 54660 b |
|
|
1 | | such retailer may
not file each return that is due as a single |
2 | | return covering all such
registered businesses, but shall file |
3 | | separate returns for each such
registered business. |
4 | | Beginning January 1, 1990, each month the Department shall |
5 | | pay into the
State and Local Sales Tax Reform Fund, a special |
6 | | fund in the State Treasury
which is hereby created, the net |
7 | | revenue realized for the preceding month
from the 1% tax |
8 | | imposed under this Act. |
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, 2019. 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 State . |
|
| | HB2682 | - 24 - | LRB101 09562 HLH 54660 b |
|
|
1 | | For aviation fuel sold on or after December 1, 2019, each |
2 | | month the Department shall pay into the State Aviation Program |
3 | | Fund 20% of the net revenue realized for the preceding month |
4 | | from the 6.25% general rate on the selling price of aviation |
5 | | fuel, less an amount estimated by the Department to be required |
6 | | for refunds of the 20% portion of the tax on aviation fuel |
7 | | under this Act, which amount shall be deposited into the |
8 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
9 | | pay moneys into the State Aviation Program Fund and the |
10 | | Aviation Fuels Sales Tax Refund Fund under this Act for so long |
11 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
12 | | U.S.C. 47133 are binding on the State. |
13 | | Beginning August 1, 2000, each
month the Department shall |
14 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
15 | | net revenue realized for the
preceding month from the 1.25% |
16 | | rate on the selling price of motor fuel and
gasohol. Beginning |
17 | | September 1, 2010, each
month the Department shall pay into the
|
18 | | State and Local Sales Tax Reform Fund 100% of the net revenue |
19 | | realized for the
preceding month from the 1.25% rate on the |
20 | | selling price of sales tax holiday items. |
21 | | Beginning January 1, 1990, each month the Department shall |
22 | | pay into
the Local Government Tax Fund 16% of the net revenue |
23 | | realized for the
preceding month from the 6.25% general rate on |
24 | | the selling price of
tangible personal property which is |
25 | | purchased outside Illinois at retail
from a retailer and which |
26 | | is titled or registered by an agency of this
State's |
|
| | HB2682 | - 25 - | LRB101 09562 HLH 54660 b |
|
|
1 | | government. |
2 | | Beginning October 1, 2009, each month the Department shall |
3 | | pay into the Capital Projects Fund an amount that is equal to |
4 | | an amount estimated by the Department to represent 80% of the |
5 | | net revenue realized for the preceding month from the sale of |
6 | | candy, grooming and hygiene products, and soft drinks that had |
7 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
8 | | are now taxed at 6.25%. |
9 | | Beginning July 1, 2011, each
month the Department shall pay |
10 | | into the Clean Air Act Permit Fund 80% of the net revenue |
11 | | realized for the
preceding month from the 6.25% general rate on |
12 | | the selling price of sorbents used in Illinois in the process |
13 | | of sorbent injection as used to comply with the Environmental |
14 | | Protection Act or the federal Clean Air Act, but the total |
15 | | payment into the Clean Air Act Permit Fund under this Act and |
16 | | the Retailers' Occupation Tax Act shall not exceed $2,000,000 |
17 | | in any fiscal year. |
18 | | Beginning July 1, 2013, each month the Department shall pay |
19 | | into the Underground Storage Tank Fund from the proceeds |
20 | | collected under this Act, the Service Use Tax Act, the Service |
21 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
22 | | amount equal to the average monthly deficit in the Underground |
23 | | Storage Tank Fund during the prior year, as certified annually |
24 | | by the Illinois Environmental Protection Agency, but the total |
25 | | payment into the Underground Storage Tank Fund under this Act, |
26 | | the Service Use Tax Act, the Service Occupation Tax Act, and |
|
| | HB2682 | - 26 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the Retailers' Occupation Tax Act shall not exceed $18,000,000 |
2 | | in any State fiscal year. As used in this paragraph, the |
3 | | "average monthly deficit" shall be equal to the difference |
4 | | between the average monthly claims for payment by the fund and |
5 | | the average monthly revenues deposited into the fund, excluding |
6 | | payments made pursuant to this paragraph. |
7 | | Beginning July 1, 2015, of the remainder of the moneys |
8 | | received by the Department under this Act, the Service Use Tax |
9 | | Act, the Service Occupation Tax Act, and the Retailers' |
10 | | Occupation Tax Act, each month the Department shall deposit |
11 | | $500,000 into the State Crime Laboratory Fund. |
12 | | Of the remainder of the moneys received by the Department |
13 | | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the |
14 | | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on |
15 | | and after July 1, 1989, 3.8% thereof shall be paid into the
|
16 | | Build Illinois Fund; provided, however, that if in any fiscal |
17 | | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case |
18 | | may be, of the
moneys received by the Department and required |
19 | | to be paid into the Build
Illinois Fund pursuant to Section 3 |
20 | | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax |
21 | | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
22 | | Service Occupation Tax Act, such Acts being
hereinafter called |
23 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case |
24 | | may be, of moneys being hereinafter called the "Tax Act |
25 | | Amount",
and (2) the amount transferred to the Build Illinois |
26 | | Fund from the State
and Local Sales Tax Reform Fund shall be |
|
| | HB2682 | - 27 - | LRB101 09562 HLH 54660 b |
|
|
1 | | less than the Annual Specified
Amount (as defined in Section 3 |
2 | | of the Retailers' Occupation Tax Act), an
amount equal to the |
3 | | difference shall be immediately paid into the Build
Illinois |
4 | | Fund from other moneys received by the Department pursuant to |
5 | | the
Tax Acts; and further provided, that if on the last |
6 | | business day of any
month the sum of (1) the Tax Act Amount |
7 | | required to be deposited into the
Build Illinois Bond Account |
8 | | in the Build Illinois Fund during such month
and (2) the amount |
9 | | transferred during such month to the Build Illinois Fund
from |
10 | | the State and Local Sales Tax Reform Fund shall have been less |
11 | | than
1/12 of the Annual Specified Amount, an amount equal to |
12 | | the difference
shall be immediately paid into the Build |
13 | | Illinois Fund from other moneys
received by the Department |
14 | | pursuant to the Tax Acts; and,
further provided, that in no |
15 | | event shall the payments required under the
preceding proviso |
16 | | result in aggregate payments into the Build Illinois Fund
|
17 | | pursuant to this clause (b) for any fiscal year in excess of |
18 | | the greater
of (i) the Tax Act Amount or (ii) the Annual |
19 | | Specified Amount for such
fiscal year; and, further provided, |
20 | | that the amounts payable into the Build
Illinois Fund under |
21 | | this clause (b) shall be payable only until such time
as the |
22 | | aggregate amount on deposit under each trust
indenture securing |
23 | | Bonds issued and outstanding pursuant to the Build
Illinois |
24 | | Bond Act is sufficient, taking into account any future |
25 | | investment
income, to fully provide, in accordance with such |
26 | | indenture, for the
defeasance of or the payment of the |
|
| | HB2682 | - 28 - | LRB101 09562 HLH 54660 b |
|
|
1 | | principal of, premium, if any, and
interest on the Bonds |
2 | | secured by such indenture and on any Bonds expected
to be |
3 | | issued thereafter and all fees and costs payable with respect |
4 | | thereto,
all as certified by the Director of the
Bureau of the |
5 | | Budget (now Governor's Office of Management and Budget). If
on |
6 | | the last
business day of any month in which Bonds are |
7 | | outstanding pursuant to the
Build Illinois Bond Act, the |
8 | | aggregate of the moneys deposited
in the Build Illinois Bond |
9 | | Account in the Build Illinois Fund in such month
shall be less |
10 | | than the amount required to be transferred in such month from
|
11 | | the Build Illinois Bond Account to the Build Illinois Bond |
12 | | Retirement and
Interest Fund pursuant to Section 13 of the |
13 | | Build Illinois Bond Act, an
amount equal to such deficiency |
14 | | shall be immediately paid
from other moneys received by the |
15 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; |
16 | | provided, however, that any amounts paid to the
Build Illinois |
17 | | Fund in any fiscal year pursuant to this sentence shall be
|
18 | | deemed to constitute payments pursuant to clause (b) of the |
19 | | preceding
sentence and shall reduce the amount otherwise |
20 | | payable for such fiscal year
pursuant to clause (b) of the |
21 | | preceding sentence. The moneys received by
the Department |
22 | | pursuant to this Act and required to be deposited into the
|
23 | | Build Illinois Fund are subject to the pledge, claim and charge |
24 | | set forth
in Section 12 of the Build Illinois Bond Act. |
25 | | Subject to payment of amounts into the Build Illinois Fund |
26 | | as provided in
the preceding paragraph or in any amendment |
|
| | HB2682 | - 29 - | LRB101 09562 HLH 54660 b |
|
|
1 | | thereto hereafter enacted, the
following specified monthly |
2 | | installment of the amount requested in the
certificate of the |
3 | | Chairman of the Metropolitan Pier and Exposition
Authority |
4 | | provided under Section 8.25f of the State Finance Act, but not |
5 | | in
excess of the sums designated as "Total Deposit", shall be
|
6 | | deposited in the aggregate from collections under Section 9 of |
7 | | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section |
8 | | 9 of the Service
Occupation Tax Act, and Section 3 of the |
9 | | Retailers' Occupation Tax Act into
the McCormick Place |
10 | | Expansion Project Fund in the specified fiscal years. |
|
11 | | Fiscal Year | | Total Deposit | |
12 | | 1993 | | $0 | |
13 | | 1994 | | 53,000,000 | |
14 | | 1995 | | 58,000,000 | |
15 | | 1996 | | 61,000,000 | |
16 | | 1997 | | 64,000,000 | |
17 | | 1998 | | 68,000,000 | |
18 | | 1999 | | 71,000,000 | |
19 | | 2000 | | 75,000,000 | |
20 | | 2001 | | 80,000,000 | |
21 | | 2002 | | 93,000,000 | |
22 | | 2003 | | 99,000,000 | |
23 | | 2004 | | 103,000,000 | |
24 | | 2005 | | 108,000,000 | |
25 | | 2006 | | 113,000,000 | |
26 | | 2007 | | 119,000,000 | |
|
|
| | HB2682 | - 30 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 2008 | | 126,000,000 | |
2 | | 2009 | | 132,000,000 | |
3 | | 2010 | | 139,000,000 | |
4 | | 2011 | | 146,000,000 | |
5 | | 2012 | | 153,000,000 | |
6 | | 2013 | | 161,000,000 | |
7 | | 2014 | | 170,000,000 | |
8 | | 2015 | | 179,000,000 | |
9 | | 2016 | | 189,000,000 | |
10 | | 2017 | | 199,000,000 | |
11 | | 2018 | | 210,000,000 | |
12 | | 2019 | | 221,000,000 | |
13 | | 2020 | | 233,000,000 | |
14 | | 2021 | | 246,000,000 | |
15 | | 2022 | | 260,000,000 | |
16 | | 2023 | | 275,000,000 | |
17 | | 2024 | | 275,000,000 | |
18 | | 2025 | | 275,000,000 | |
19 | | 2026 | | 279,000,000 | |
20 | | 2027 | | 292,000,000 | |
21 | | 2028 | | 307,000,000 | |
22 | | 2029 | | 322,000,000 | |
23 | | 2030 | | 338,000,000 | |
24 | | 2031 | | 350,000,000 | |
25 | | 2032 | | 350,000,000 | |
26 | | and | | |
|
|
|
| | HB2682 | - 31 - | LRB101 09562 HLH 54660 b |
|
|
1 | | each fiscal year | | |
|
2 | | thereafter that bonds | | |
|
3 | | are outstanding under | | |
|
4 | | Section 13.2 of the | | |
|
5 | | Metropolitan Pier and | | |
|
6 | | Exposition Authority Act, | | |
|
7 | | but not after fiscal year 2060. | | |
|
8 | | Beginning July 20, 1993 and in each month of each fiscal |
9 | | year thereafter,
one-eighth of the amount requested in the |
10 | | certificate of the Chairman of
the Metropolitan Pier and |
11 | | Exposition Authority for that fiscal year, less
the amount |
12 | | deposited into the McCormick Place Expansion Project Fund by |
13 | | the
State Treasurer in the respective month under subsection |
14 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
15 | | Authority Act, plus cumulative
deficiencies in the deposits |
16 | | required under this Section for previous
months and years, |
17 | | shall be deposited into the McCormick Place Expansion
Project |
18 | | Fund, until the full amount requested for the fiscal year, but |
19 | | not
in excess of the amount specified above as "Total Deposit", |
20 | | has been deposited. |
21 | | Subject to payment of amounts into the Capital Projects |
22 | | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois |
23 | | Fund, and the McCormick Place Expansion Project Fund pursuant |
24 | | to the preceding paragraphs or in any amendments thereto |
25 | | hereafter enacted, the Department shall each month deposit into |
26 | | the Aviation Fuel Sales Tax Refund Fund an amount estimated by |
|
| | HB2682 | - 32 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the Department to be required for refunds of the 80% portion of |
2 | | the tax on aviation fuel under this Act. |
3 | | Subject to payment of amounts into the Build Illinois Fund |
4 | | and the
McCormick Place Expansion Project Fund pursuant to the |
5 | | preceding paragraphs or
in any amendments thereto
hereafter |
6 | | enacted,
beginning July 1, 1993 and ending on September 30, |
7 | | 2013, the Department shall each month pay into the Illinois
Tax |
8 | | Increment Fund 0.27% of 80% of the net revenue realized for the |
9 | | preceding
month from the 6.25% general rate on the selling |
10 | | price of tangible personal
property. |
11 | | Subject to payment of amounts into the Build Illinois Fund |
12 | | and the
McCormick Place Expansion Project Fund pursuant to the |
13 | | preceding paragraphs or in any
amendments thereto hereafter |
14 | | enacted, beginning with the receipt of the first
report of |
15 | | taxes paid by an eligible business and continuing for a 25-year
|
16 | | period, the Department shall each month pay into the Energy |
17 | | Infrastructure
Fund 80% of the net revenue realized from the |
18 | | 6.25% general rate on the
selling price of Illinois-mined coal |
19 | | that was sold to an eligible business.
For purposes of this |
20 | | paragraph, the term "eligible business" means a new
electric |
21 | | generating facility certified pursuant to Section 605-332 of |
22 | | the
Department of Commerce and
Economic Opportunity Law of the |
23 | | Civil Administrative
Code of Illinois. |
24 | | Subject to payment of amounts into the Build Illinois Fund, |
25 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
26 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
|
| | HB2682 | - 33 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the preceding paragraphs or in any amendments to this Section |
2 | | hereafter enacted, beginning on the first day of the first |
3 | | calendar month to occur on or after August 26, 2014 (the |
4 | | effective date of Public Act 98-1098), each month, from the |
5 | | collections made under Section 9 of the Use Tax Act, Section 9 |
6 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
7 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
8 | | the Department shall pay into the Tax Compliance and |
9 | | Administration Fund, to be used, subject to appropriation, to |
10 | | fund additional auditors and compliance personnel at the |
11 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
12 | | the cash receipts collected during the preceding fiscal year by |
13 | | the Audit Bureau of the Department under the Use Tax Act, the |
14 | | Service Use Tax Act, the Service Occupation Tax Act, the |
15 | | Retailers' Occupation Tax Act, and associated local occupation |
16 | | and use taxes administered by the Department (except the amount |
17 | | collected on aviation fuel sold on or after December 1, 2019) . |
18 | | Subject to payments of amounts into the Build Illinois |
19 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
20 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
21 | | Compliance and Administration Fund as provided in this Section, |
22 | | beginning on July 1, 2018 the Department shall pay each month |
23 | | into the Downstate Public Transportation Fund the moneys |
24 | | required to be so paid under Section 2-3 of the Downstate |
25 | | Public Transportation Act. |
26 | | Of the remainder of the moneys received by the Department |
|
| | HB2682 | - 34 - | LRB101 09562 HLH 54660 b |
|
|
1 | | pursuant
to this Act, 75% thereof shall be paid into the State |
2 | | Treasury and 25%
shall be reserved in a special account and |
3 | | used only for the transfer to
the Common School Fund as part of |
4 | | the monthly transfer from the General
Revenue Fund in |
5 | | accordance with Section 8a of the State
Finance Act. |
6 | | As soon as possible after the first day of each month, upon |
7 | | certification
of the Department of Revenue, the Comptroller |
8 | | shall order transferred and
the Treasurer shall transfer from |
9 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
10 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
11 | | for the second preceding month.
Beginning April 1, 2000, this |
12 | | transfer is no longer required
and shall not be made. |
13 | | Net revenue realized for a month shall be the revenue |
14 | | collected
by the State pursuant to this Act, less the amount |
15 | | paid out during that
month as refunds to taxpayers for |
16 | | overpayment of liability. |
17 | | For greater simplicity of administration, manufacturers, |
18 | | importers
and wholesalers whose products are sold at retail in |
19 | | Illinois by
numerous retailers, and who wish to do so, may |
20 | | assume the responsibility
for accounting and paying to the |
21 | | Department all tax accruing under this
Act with respect to such |
22 | | sales, if the retailers who are affected do not
make written |
23 | | objection to the Department to this arrangement. |
24 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
25 | | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. |
26 | | 7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
|
|
| | HB2682 | - 35 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (35 ILCS 105/19) (from Ch. 120, par. 439.19)
|
2 | | Sec. 19.
If it shall appear that an amount of tax or |
3 | | penalty or interest has
been paid in error hereunder to the |
4 | | Department by a purchaser, as distinguished
from the retailer, |
5 | | whether such amount be paid through a mistake of fact or
an |
6 | | error of law, such purchaser may file a claim for credit or |
7 | | refund with
the Department in accordance with Sections 6, 6a, |
8 | | 6b, 6c, and 6d of the
Retailers'
Occupation Tax Act. If it |
9 | | shall appear that an amount of tax or penalty or
interest has |
10 | | been paid in error to the Department hereunder by a retailer
|
11 | | who is required or authorized to collect and remit the use tax, |
12 | | whether
such amount be paid through a mistake of fact or an |
13 | | error of law, such
retailer may file a claim for credit or |
14 | | refund with the Department in
accordance with Sections 6, 6a, |
15 | | 6b, 6c, and 6d of the Retailers' Occupation Tax
Act,
provided |
16 | | that no credit or refund shall be allowed for any amount paid |
17 | | by
any such retailer unless it shall appear that he bore the |
18 | | burden of such
amount and did not shift the burden thereof to |
19 | | anyone else (as in the case
of a duplicated tax payment which |
20 | | the retailer made to the Department and
did not collect from |
21 | | anyone else), or unless it shall appear that he or
she or his |
22 | | or her legal representative has unconditionally repaid such
|
23 | | amount to his vendee (1) who bore the burden thereof and has |
24 | | not shifted
such burden directly or indirectly in any manner |
25 | | whatsoever; (2) who, if he
has shifted such burden, has repaid |
|
| | HB2682 | - 36 - | LRB101 09562 HLH 54660 b |
|
|
1 | | unconditionally such amount to his or
her own vendee, and (3) |
2 | | who is not entitled to receive any reimbursement
therefor from |
3 | | any other source than from his vendor, nor to be relieved of
|
4 | | such burden in any other manner whatsoever. If it shall appear |
5 | | that an
amount of tax has been paid in error hereunder by the |
6 | | purchaser to a
retailer, who retained such tax as reimbursement |
7 | | for his or her tax
liability on the same sale under the |
8 | | Retailers' Occupation Tax Act, and who
remitted the amount |
9 | | involved to the Department under the Retailers'
Occupation Tax |
10 | | Act, whether such amount be paid through a mistake of fact
or |
11 | | an error of law, the procedure for recovering such tax shall be |
12 | | that
prescribed in Sections 6, 6a, 6b and 6c of the Retailers' |
13 | | Occupation Tax Act.
|
14 | | Any credit or refund that is allowed under this Section |
15 | | shall bear interest
at the rate and in the manner specified in |
16 | | the Uniform Penalty and Interest
Act.
|
17 | | Any claim filed hereunder shall be filed upon a form |
18 | | prescribed and
furnished by the Department. The claim shall be |
19 | | signed by the claimant (or
by the claimant's legal |
20 | | representative if the claimant shall have died or
become a |
21 | | person under legal disability), or by a duly authorized agent |
22 | | of
the claimant or his or her legal representative.
|
23 | | A claim for credit or refund shall be considered to have |
24 | | been filed with
the Department on the date upon which it is |
25 | | received by the Department.
Upon receipt of any claim for |
26 | | credit or refund filed under this Act, any
officer or employee |
|
| | HB2682 | - 37 - | LRB101 09562 HLH 54660 b |
|
|
1 | | of the Department, authorized in writing by the
Director of |
2 | | Revenue to acknowledge receipt of such claims on behalf of the
|
3 | | Department, shall execute on behalf of the Department, and |
4 | | shall deliver or
mail to the claimant or his duly authorized |
5 | | agent, a written receipt,
acknowledging that the claim has been |
6 | | filed with the Department, describing
the claim in sufficient |
7 | | detail to identify it and stating the date upon
which the claim |
8 | | was received by the Department. Such written receipt shall
be |
9 | | prima facie evidence that the Department received the claim |
10 | | described in
such receipt and shall be prima facie evidence of |
11 | | the date when such claim
was received by the Department. In the |
12 | | absence of such a written receipt,
the records of the |
13 | | Department as to when the claim was received by the
Department, |
14 | | or as to whether or not the claim was received at all by the
|
15 | | Department, shall be deemed to be prima facie correct upon |
16 | | these questions
in the event of any dispute between the |
17 | | claimant (or his or her legal
representative) and the |
18 | | Department concerning these questions.
|
19 | | In case the Department determines that the claimant is |
20 | | entitled to a
refund, such refund shall be made only from the |
21 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
22 | | as may be
available for that purpose , as appropriate . If it |
23 | | appears unlikely that the amount available
appropriated would |
24 | | permit everyone having a claim allowed during the period
|
25 | | covered by such appropriation or from the Aviation Fuel Sales |
26 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
|
| | HB2682 | - 38 - | LRB101 09562 HLH 54660 b |
|
|
1 | | refund, the
Department, by rule or regulation, shall provide |
2 | | for the payment of refunds in
hardship cases and shall define |
3 | | what types of cases qualify as hardship cases.
|
4 | | If a retailer who has failed to pay use tax on gross |
5 | | receipts from
retail sales is required by the Department to pay |
6 | | such tax, such retailer,
without filing any formal claim with |
7 | | the Department, shall be allowed to
take credit against such |
8 | | use tax liability to the extent, if any, to which
such retailer |
9 | | has paid an amount equivalent to retailers' occupation tax or
|
10 | | has paid use tax in error to his or her vendor or vendors of the |
11 | | same tangible
personal property which such retailer bought for |
12 | | resale and did not first
use before selling it, and no penalty |
13 | | or interest shall be charged to such
retailer on the amount of |
14 | | such credit. However, when such credit is allowed
to the |
15 | | retailer by the Department, the vendor is precluded from |
16 | | refunding
any of that tax to the retailer and filing a claim |
17 | | for credit or refund
with respect thereto with the Department. |
18 | | The provisions of this amendatory
Act shall be applied |
19 | | retroactively, regardless of the date of the transaction.
|
20 | | (Source: P.A. 99-217, eff. 7-31-15.)
|
21 | | Section 15. The Service Use Tax Act is amended by changing |
22 | | Sections 9 and 17 as follows:
|
23 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
|
24 | | Sec. 9. Each serviceman required or authorized to collect |
|
| | HB2682 | - 39 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the tax
herein imposed shall pay to the Department the amount |
2 | | of such tax
(except as otherwise provided) at the time when he |
3 | | is required to file
his return for the period during which such |
4 | | tax was collected, less a
discount of 2.1% prior to January 1, |
5 | | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar |
6 | | year, whichever is greater, which is allowed to
reimburse the |
7 | | serviceman for expenses incurred in collecting the tax,
keeping |
8 | | records, preparing and filing returns, remitting the tax and
|
9 | | supplying data to the Department on request. The discount under |
10 | | this Section is not allowed for taxes paid on aviation fuel |
11 | | that are deposited into the State Aviation Program Fund under |
12 | | this Act. The discount allowed under this Section is allowed |
13 | | only for returns that are filed in the manner required by this |
14 | | Act. The Department may disallow the discount for servicemen |
15 | | whose certificate of registration is revoked at the time the |
16 | | return is filed, but only if the Department's decision to |
17 | | revoke the certificate of registration has become final. A |
18 | | serviceman need not remit
that part of any tax collected by him |
19 | | to the extent that he is required to
pay and does pay the tax |
20 | | imposed by the Service Occupation Tax Act with
respect to his |
21 | | sale of service involving the incidental transfer by him of
the |
22 | | same property. |
23 | | Except as provided hereinafter in this Section, on or |
24 | | before the twentieth
day of each calendar month, such |
25 | | serviceman shall file a return for the
preceding calendar month |
26 | | in accordance with reasonable Rules and
Regulations to be |
|
| | HB2682 | - 40 - | LRB101 09562 HLH 54660 b |
|
|
1 | | promulgated by the Department. Such return shall be
filed on a |
2 | | form prescribed by the Department and shall contain such
|
3 | | information as the Department may reasonably require. On and |
4 | | after January 1, 2018, with respect to servicemen whose annual |
5 | | gross receipts average $20,000 or more, all returns required to |
6 | | be filed pursuant to this Act shall be filed electronically. |
7 | | Servicemen who demonstrate that they do not have access to the |
8 | | Internet or demonstrate hardship in filing electronically may |
9 | | petition the Department to waive the electronic filing |
10 | | requirement. |
11 | | The Department may require returns to be filed on a |
12 | | quarterly basis.
If so required, a return for each calendar |
13 | | quarter shall be filed on or
before the twentieth day of the |
14 | | calendar month following the end of such
calendar quarter. The |
15 | | taxpayer shall also file a return with the
Department for each |
16 | | of the first two months of each calendar quarter, on or
before |
17 | | the twentieth day of the following calendar month, stating: |
18 | | 1. The name of the seller; |
19 | | 2. The address of the principal place of business from |
20 | | which he engages
in business as a serviceman in this State; |
21 | | 3. The total amount of taxable receipts received by him |
22 | | during the
preceding calendar month, including receipts |
23 | | from charge and time sales,
but less all deductions allowed |
24 | | by law; |
25 | | 4. The amount of credit provided in Section 2d of this |
26 | | Act; |
|
| | HB2682 | - 41 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 5. The amount of tax due; |
2 | | 5-5. The signature of the taxpayer; and |
3 | | 6. Such other reasonable information as the Department |
4 | | may
require. |
5 | | Beginning on January 1, 2020, each serviceman required or |
6 | | authorized to collect the tax imposed by this Act on aviation |
7 | | fuel transferred as an incident of a sale of service in this |
8 | | State during the preceding calendar month shall, instead of |
9 | | reporting and paying tax on aviation fuel as otherwise required |
10 | | by this Section, report and pay the tax by filing an aviation |
11 | | fuel tax return with the Department on or before the twentieth |
12 | | day of each calendar month. The requirements related to the |
13 | | return shall be as otherwise provided in this Section. |
14 | | Notwithstanding any other provisions of this Act to the |
15 | | contrary, servicemen collecting tax on aviation fuel shall file |
16 | | all aviation fuel tax returns and shall make all aviation fuel |
17 | | tax 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 |
|
| | HB2682 | - 42 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 43 - | LRB101 09562 HLH 54660 b |
|
|
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 | | If the serviceman is otherwise required to file a monthly |
14 | | return and
if the serviceman's average monthly tax liability to |
15 | | the Department
does not exceed $200, the Department may |
16 | | authorize his returns to be
filed on a quarter annual basis, |
17 | | with the return for January, February
and March of a given year |
18 | | being due by April 20 of such year; with the
return for April, |
19 | | May and June of a given year being due by July 20 of
such year; |
20 | | with the return for July, August and September of a given
year |
21 | | being due by October 20 of such year, and with the return for
|
22 | | October, November and December of a given year being due by |
23 | | January 20
of the following year. |
24 | | If the serviceman is otherwise required to file a monthly |
25 | | or quarterly
return and if the serviceman's average monthly tax |
26 | | liability to the Department
does not exceed $50, the Department |
|
| | HB2682 | - 44 - | LRB101 09562 HLH 54660 b |
|
|
1 | | may authorize his returns to be
filed on an annual basis, with |
2 | | the return for a given year being due by
January 20 of the |
3 | | following year. |
4 | | Such quarter annual and annual returns, as to form and |
5 | | substance,
shall be subject to the same requirements as monthly |
6 | | returns. |
7 | | Notwithstanding any other provision in this Act concerning |
8 | | the time
within which a serviceman may file his return, in the |
9 | | case of any
serviceman who ceases to engage in a kind of |
10 | | business which makes him
responsible for filing returns under |
11 | | this Act, such serviceman shall
file a final return under this |
12 | | Act with the Department not more than 1
month after |
13 | | discontinuing such business. |
14 | | Where a serviceman collects the tax with respect to the |
15 | | selling price of
property which he sells and the purchaser |
16 | | thereafter returns such
property and the serviceman refunds the |
17 | | selling price thereof to the
purchaser, such serviceman shall |
18 | | also refund, to the purchaser, the tax
so collected from the |
19 | | purchaser. When filing his return for the period
in which he |
20 | | refunds such tax to the purchaser, the serviceman may deduct
|
21 | | the amount of the tax so refunded by him to the purchaser from |
22 | | any other
Service Use Tax, Service Occupation Tax, retailers' |
23 | | occupation tax or
use tax which such serviceman may be required |
24 | | to pay or remit to the
Department, as shown by such return, |
25 | | provided that the amount of the tax
to be deducted shall |
26 | | previously have been remitted to the Department by
such |
|
| | HB2682 | - 45 - | LRB101 09562 HLH 54660 b |
|
|
1 | | serviceman. If the serviceman shall not previously have |
2 | | remitted
the amount of such tax to the Department, he shall be |
3 | | entitled to no
deduction hereunder upon refunding such tax to |
4 | | the purchaser. |
5 | | Any serviceman filing a return hereunder shall also include |
6 | | the total
tax upon the selling price of tangible personal |
7 | | property purchased for use
by him as an incident to a sale of |
8 | | service, and such serviceman shall remit
the amount of such tax |
9 | | to the Department when filing such 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 servicemen, who are required to file |
13 | | returns hereunder and also
under the Service Occupation Tax |
14 | | Act, to furnish all the return
information required by both |
15 | | Acts on the one form. |
16 | | Where the serviceman has more than one business registered |
17 | | with the
Department under separate registration hereunder, |
18 | | such serviceman shall
not file each return that is due as a |
19 | | single return covering all such
registered businesses, but |
20 | | shall file separate returns for each such
registered business. |
21 | | Beginning January 1, 1990, each month the Department shall |
22 | | pay into
the State and Local Tax Reform Fund, a special fund in |
23 | | the State Treasury,
the net revenue realized for the preceding |
24 | | month from the 1% tax imposed under this Act. |
25 | | Beginning January 1, 1990, each month the Department shall |
26 | | pay into
the State and Local Sales Tax Reform Fund 20% of the |
|
| | HB2682 | - 46 - | LRB101 09562 HLH 54660 b |
|
|
1 | | net revenue realized
for the preceding month from the 6.25% |
2 | | general rate on transfers of
tangible personal property, other |
3 | | than (i) tangible personal property which is
purchased outside |
4 | | Illinois at retail from a retailer and which is titled or
|
5 | | registered by an agency of this State's government and (ii) |
6 | | aviation fuel sold on or after December 1, 2019. This exception |
7 | | for aviation fuel only applies for so long as the revenue use |
8 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
9 | | binding on the State . |
10 | | For aviation fuel sold on or after December 1, 2019, each |
11 | | month the Department shall pay into the State Aviation Program |
12 | | Fund 20% of the net revenue realized for the preceding month |
13 | | from the 6.25% general rate on the selling price of aviation |
14 | | fuel, less an amount estimated by the Department to be required |
15 | | for refunds of the 20% portion of the tax on aviation fuel |
16 | | under this Act, which amount shall be deposited into the |
17 | | Aviation fuel Sales Tax Refund Fund. The Department shall only |
18 | | pay moneys into the State Aviation Program Fund and the |
19 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
20 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
21 | | U.S.C. 47133 are binding on the State. |
22 | | Beginning August 1, 2000, each
month the Department shall |
23 | | pay into the
State and Local Sales Tax Reform Fund 100% of the |
24 | | net revenue realized for the
preceding
month from the 1.25% |
25 | | rate on the selling price of motor fuel and gasohol. |
26 | | Beginning October 1, 2009, each month the Department shall |
|
| | HB2682 | - 47 - | LRB101 09562 HLH 54660 b |
|
|
1 | | pay into the Capital Projects Fund an amount that is equal to |
2 | | an amount estimated by the Department to represent 80% of the |
3 | | net revenue realized for the preceding month from the sale of |
4 | | candy, grooming and hygiene products, and soft drinks that had |
5 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
6 | | are now taxed at 6.25%. |
7 | | Beginning July 1, 2013, each month the Department shall pay |
8 | | into the Underground Storage Tank Fund from the proceeds |
9 | | collected under this Act, the Use Tax Act, the Service |
10 | | Occupation Tax Act, and the Retailers' Occupation Tax Act an |
11 | | amount equal to the average monthly deficit in the Underground |
12 | | Storage Tank Fund during the prior year, as certified annually |
13 | | by the Illinois Environmental Protection Agency, but the total |
14 | | payment into the Underground Storage Tank Fund under this Act, |
15 | | the Use Tax Act, the Service Occupation Tax Act, and the |
16 | | Retailers' Occupation Tax Act shall not exceed $18,000,000 in |
17 | | any State fiscal year. As used in this paragraph, the "average |
18 | | monthly deficit" shall be equal to the difference between the |
19 | | average monthly claims for payment by the fund and the average |
20 | | monthly revenues deposited into the fund, excluding payments |
21 | | made pursuant to this paragraph. |
22 | | Beginning July 1, 2015, of the remainder of the moneys |
23 | | received by the Department under the Use Tax Act, this Act, the |
24 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
25 | | Act, each month the Department shall deposit $500,000 into the |
26 | | State Crime Laboratory Fund. |
|
| | HB2682 | - 48 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Of the remainder of the moneys received by the Department |
2 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
3 | | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on |
4 | | and after July 1,
1989, 3.8% thereof shall be paid into the |
5 | | Build Illinois Fund; provided,
however, that if in any fiscal |
6 | | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case |
7 | | may be, of the moneys received by the Department and
required |
8 | | to be paid into the Build Illinois Fund pursuant to Section 3 |
9 | | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax |
10 | | Act, Section 9
of the Service Use Tax Act, and Section 9 of the |
11 | | Service Occupation Tax
Act, such Acts being hereinafter called |
12 | | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case |
13 | | may be, of moneys being hereinafter called the
"Tax Act |
14 | | Amount", and (2) the amount transferred to the Build Illinois |
15 | | Fund
from the State and Local Sales Tax Reform Fund shall be |
16 | | less than the
Annual Specified Amount (as defined in Section 3 |
17 | | of the Retailers'
Occupation Tax Act), an amount equal to the |
18 | | difference shall be immediately
paid into the Build Illinois |
19 | | Fund from other moneys received by the
Department pursuant to |
20 | | the Tax Acts; and further provided, that if on the
last |
21 | | business day of any month the sum of (1) the Tax Act Amount |
22 | | required
to be deposited into the Build Illinois Bond Account |
23 | | in the Build Illinois
Fund during such month and (2) the amount |
24 | | transferred during such month to
the Build Illinois Fund from |
25 | | the State and Local Sales Tax Reform Fund
shall have been less |
26 | | than 1/12 of the Annual Specified Amount, an amount
equal to |
|
| | HB2682 | - 49 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the difference shall be immediately paid into the Build |
2 | | Illinois
Fund from other moneys received by the Department |
3 | | pursuant to the Tax Acts;
and, further provided, that in no |
4 | | event shall the payments required under
the preceding proviso |
5 | | result in aggregate payments into the Build Illinois
Fund |
6 | | pursuant to this clause (b) for any fiscal year in excess of |
7 | | the
greater of (i) the Tax Act Amount or (ii) the Annual |
8 | | Specified Amount for
such fiscal year; and, further provided, |
9 | | that the amounts payable into the
Build Illinois Fund under |
10 | | this clause (b) shall be payable only until such
time as the |
11 | | aggregate amount on deposit under each trust indenture securing
|
12 | | Bonds issued and outstanding pursuant to the Build Illinois |
13 | | Bond Act is
sufficient, taking into account any future |
14 | | investment income, to fully
provide, in accordance with such |
15 | | indenture, for the defeasance of or the
payment of the |
16 | | principal of, premium, if any, and interest on the Bonds
|
17 | | secured by such indenture and on any Bonds expected to be |
18 | | issued thereafter
and all fees and costs payable with respect |
19 | | thereto, all as certified by
the Director of the
Bureau of the |
20 | | Budget (now Governor's Office of Management and Budget). If
on |
21 | | the last business day of
any month in which Bonds are |
22 | | outstanding pursuant to the Build Illinois
Bond Act, the |
23 | | aggregate of the moneys deposited in the Build Illinois Bond
|
24 | | Account in the Build Illinois Fund in such month shall be less |
25 | | than the
amount required to be transferred in such month from |
26 | | the Build Illinois
Bond Account to the Build Illinois Bond |
|
| | HB2682 | - 50 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Retirement and Interest Fund
pursuant to Section 13 of the |
2 | | Build Illinois Bond Act, an amount equal to
such deficiency |
3 | | shall be immediately paid from other moneys received by the
|
4 | | Department pursuant to the Tax Acts to the Build Illinois Fund; |
5 | | provided,
however, that any amounts paid to the Build Illinois |
6 | | Fund in any fiscal
year pursuant to this sentence shall be |
7 | | deemed to constitute payments
pursuant to clause (b) of the |
8 | | preceding sentence and shall reduce the
amount otherwise |
9 | | payable for such fiscal year pursuant to clause (b) of the
|
10 | | preceding sentence. The moneys received by the Department |
11 | | pursuant to this
Act and required to be deposited into the |
12 | | Build Illinois Fund are subject
to the pledge, claim and charge |
13 | | set forth in Section 12 of the Build Illinois
Bond Act. |
14 | | Subject to payment of amounts into the Build Illinois Fund |
15 | | as provided in
the preceding paragraph or in any amendment |
16 | | thereto hereafter enacted, the
following specified monthly |
17 | | installment of the amount requested in the
certificate of the |
18 | | Chairman of the Metropolitan Pier and Exposition
Authority |
19 | | provided under Section 8.25f of the State Finance Act, but not |
20 | | in
excess of the sums designated as "Total Deposit", shall be |
21 | | deposited in the
aggregate from collections under Section 9 of |
22 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
23 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
24 | | Retailers' Occupation Tax Act into the McCormick Place
|
25 | | Expansion Project Fund in the specified fiscal years. |
|
|
| | HB2682 | - 51 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Fiscal Year | | Total Deposit | |
2 | | 1993 | | $0 | |
3 | | 1994 | | 53,000,000 | |
4 | | 1995 | | 58,000,000 | |
5 | | 1996 | | 61,000,000 | |
6 | | 1997 | | 64,000,000 | |
7 | | 1998 | | 68,000,000 | |
8 | | 1999 | | 71,000,000 | |
9 | | 2000 | | 75,000,000 | |
10 | | 2001 | | 80,000,000 | |
11 | | 2002 | | 93,000,000 | |
12 | | 2003 | | 99,000,000 | |
13 | | 2004 | | 103,000,000 | |
14 | | 2005 | | 108,000,000 | |
15 | | 2006 | | 113,000,000 | |
16 | | 2007 | | 119,000,000 | |
17 | | 2008 | | 126,000,000 | |
18 | | 2009 | | 132,000,000 | |
19 | | 2010 | | 139,000,000 | |
20 | | 2011 | | 146,000,000 | |
21 | | 2012 | | 153,000,000 | |
22 | | 2013 | | 161,000,000 | |
23 | | 2014 | | 170,000,000 | |
24 | | 2015 | | 179,000,000 | |
25 | | 2016 | | 189,000,000 | |
|
|
| | HB2682 | - 52 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 2017 | | 199,000,000 | |
2 | | 2018 | | 210,000,000 | |
3 | | 2019 | | 221,000,000 | |
4 | | 2020 | | 233,000,000 | |
5 | | 2021 | | 246,000,000 | |
6 | | 2022 | | 260,000,000 | |
7 | | 2023 | | 275,000,000 | |
8 | | 2024 | | 275,000,000 | |
9 | | 2025 | | 275,000,000 | |
10 | | 2026 | | 279,000,000 | |
11 | | 2027 | | 292,000,000 | |
12 | | 2028 | | 307,000,000 | |
13 | | 2029 | | 322,000,000 | |
14 | | 2030 | | 338,000,000 | |
15 | | 2031 | | 350,000,000 | |
16 | | 2032 | | 350,000,000 | |
17 | | and | | |
|
18 | | each fiscal year | | |
|
19 | | thereafter that bonds | | |
|
20 | | are outstanding under | | |
|
21 | | Section 13.2 of the | | |
|
22 | | Metropolitan Pier and | | |
|
23 | | Exposition Authority Act, | | |
|
24 | | but not after fiscal year 2060. | | |
|
25 | | Beginning July 20, 1993 and in each month of each fiscal |
26 | | year thereafter,
one-eighth of the amount requested in the |
|
| | HB2682 | - 53 - | LRB101 09562 HLH 54660 b |
|
|
1 | | certificate of the Chairman of
the Metropolitan Pier and |
2 | | Exposition Authority for that fiscal year, less
the amount |
3 | | deposited into the McCormick Place Expansion Project Fund by |
4 | | the
State Treasurer in the respective month under subsection |
5 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
6 | | Authority Act, plus cumulative
deficiencies in the deposits |
7 | | required under this Section for previous
months and years, |
8 | | shall be deposited into the McCormick Place Expansion
Project |
9 | | Fund, until the full amount requested for the fiscal year, but |
10 | | not
in excess of the amount specified above as "Total Deposit", |
11 | | has been deposited. |
12 | | Subject to payment of amounts into the Capital Projects |
13 | | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois |
14 | | Fund, and the McCormick Place Expansion Project Fund pursuant |
15 | | to the preceding paragraphs or in any amendments thereto |
16 | | hereafter enacted, the Department shall each month deposit into |
17 | | the Aviation Fuel Sales Tax Refund Fund an amount estimated by |
18 | | the Department to be required for refunds of the 80% portion of |
19 | | the tax on aviation fuel under this Act. |
20 | | Subject to payment of amounts into the Build Illinois Fund |
21 | | and the
McCormick Place Expansion Project Fund
pursuant to the |
22 | | preceding paragraphs or in any amendments thereto hereafter
|
23 | | enacted, beginning July 1, 1993 and ending on September 30, |
24 | | 2013, the Department shall each month pay into the
Illinois Tax |
25 | | Increment Fund 0.27% of 80% of the net revenue realized for the
|
26 | | preceding month from the 6.25% general rate on the selling |
|
| | HB2682 | - 54 - | LRB101 09562 HLH 54660 b |
|
|
1 | | price of tangible
personal property. |
2 | | Subject to payment of amounts into the Build Illinois Fund |
3 | | and the
McCormick Place Expansion Project Fund pursuant to the |
4 | | preceding paragraphs or
in any
amendments thereto hereafter |
5 | | enacted, beginning with the receipt of the first
report of |
6 | | taxes paid by an eligible business and continuing for a 25-year
|
7 | | period, the Department shall each month pay into the Energy |
8 | | Infrastructure
Fund 80% of the net revenue realized from the |
9 | | 6.25% general rate on the
selling price of Illinois-mined coal |
10 | | that was sold to an eligible business.
For purposes of this |
11 | | paragraph, the term "eligible business" means a new
electric |
12 | | generating facility certified pursuant to Section 605-332 of |
13 | | the
Department of Commerce and
Economic Opportunity Law of the |
14 | | Civil Administrative
Code of Illinois. |
15 | | Subject to payment of amounts into the Build Illinois Fund, |
16 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
17 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
18 | | the preceding paragraphs or in any amendments to this Section |
19 | | hereafter enacted, beginning on the first day of the first |
20 | | calendar month to occur on or after August 26, 2014 (the |
21 | | effective date of Public Act 98-1098), each month, from the |
22 | | collections made under Section 9 of the Use Tax Act, Section 9 |
23 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
24 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
25 | | the Department shall pay into the Tax Compliance and |
26 | | Administration Fund, to be used, subject to appropriation, to |
|
| | HB2682 | - 55 - | LRB101 09562 HLH 54660 b |
|
|
1 | | fund additional auditors and compliance personnel at the |
2 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
3 | | the cash receipts collected during the preceding fiscal year by |
4 | | the Audit Bureau of the Department under the Use Tax Act, the |
5 | | Service Use Tax Act, the Service Occupation Tax Act, the |
6 | | Retailers' Occupation Tax Act, and associated local occupation |
7 | | and use taxes administered by the Department (except the amount |
8 | | collected on aviation fuel sold on or after December 1, 2019) . |
9 | | Subject to payments of amounts into the Build Illinois |
10 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
11 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
12 | | Compliance and Administration Fund as provided in this Section, |
13 | | beginning on July 1, 2018 the Department shall pay each month |
14 | | into the Downstate Public Transportation Fund the moneys |
15 | | required to be so paid under Section 2-3 of the Downstate |
16 | | Public Transportation Act. |
17 | | Of the remainder of the moneys received by the Department |
18 | | pursuant to this
Act, 75% thereof shall be paid into the |
19 | | General Revenue Fund of the State Treasury and 25% shall be |
20 | | reserved in a special account and used only for the transfer to |
21 | | the Common School Fund as part of the monthly transfer from the |
22 | | General Revenue Fund in accordance with Section 8a of the State |
23 | | Finance Act. |
24 | | As soon as possible after the first day of each month, upon |
25 | | certification
of the Department of Revenue, the Comptroller |
26 | | shall order transferred and
the Treasurer shall transfer from |
|
| | HB2682 | - 56 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
2 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
3 | | for the second preceding month.
Beginning April 1, 2000, this |
4 | | transfer is no longer required
and shall not be made. |
5 | | Net revenue realized for a month shall be the revenue |
6 | | collected by the State
pursuant to this Act, less the amount |
7 | | paid out during that month as refunds
to taxpayers for |
8 | | overpayment of liability. |
9 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
10 | | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. |
11 | | 8-14-18; 100-1171, eff. 1-4-19.)
|
12 | | (35 ILCS 110/17) (from Ch. 120, par. 439.47)
|
13 | | Sec. 17.
If it shall appear that an amount of tax or |
14 | | penalty or interest has
been paid in error hereunder to the |
15 | | Department by a purchaser, as distinguished
from the |
16 | | serviceman, whether such amount be paid through a mistake of |
17 | | fact
or an error of law, such purchaser may file a claim for |
18 | | credit or refund
with the Department. If it shall appear that |
19 | | an amount of tax or penalty or
interest has been paid in error |
20 | | to the Department hereunder by a serviceman
who is required or |
21 | | authorized to collect and remit the Service Use Tax,
whether |
22 | | such amount be paid through a mistake of fact or an error of |
23 | | law,
such serviceman may file a claim for credit or refund with |
24 | | the Department,
provided that no credit shall be allowed or |
25 | | refund made for any amount paid
by any such serviceman unless |
|
| | HB2682 | - 57 - | LRB101 09562 HLH 54660 b |
|
|
1 | | it shall appear that he bore the burden of
such amount and did |
2 | | not shift the burden thereof to anyone else (as in the
case of |
3 | | a duplicated tax payment which the serviceman made to the
|
4 | | Department and did not collect from anyone else), or unless it |
5 | | shall appear
that he or his legal representative has |
6 | | unconditionally repaid such amount
to his vendee (1) who bore |
7 | | the burden thereof and has not shifted such
burden directly or |
8 | | indirectly in any manner whatsoever; (2) who, if he has
shifted |
9 | | such burden, has repaid unconditionally such amount to his own
|
10 | | vendee, and (3) who is not entitled to receive any |
11 | | reimbursement therefor
from any other source than from his |
12 | | vendor, nor to be relieved of such
burden in any other manner |
13 | | whatsoever. If it shall appear that an amount of
tax has been |
14 | | paid in error hereunder by the purchaser to a serviceman, who
|
15 | | retained such tax as reimbursement for his tax liability on the |
16 | | same sale
of service under the Service Occupation Tax Act, and |
17 | | who paid such tax
as required by the Service Occupation Tax |
18 | | Act, whether such amount be
paid through a mistake of fact or |
19 | | an error of law, the procedure for
recovering such tax shall be |
20 | | that prescribed in Sections 17, 18, 19 and 20
of the Service |
21 | | Occupation Tax Act.
|
22 | | Any credit or refund that is allowed under this Section |
23 | | shall bear interest
at the rate and in the manner specified in |
24 | | the Uniform Penalty and Interest
Act.
|
25 | | Any claim filed hereunder shall be filed upon a form |
26 | | prescribed and
furnished by the Department. The claim shall be |
|
| | HB2682 | - 58 - | LRB101 09562 HLH 54660 b |
|
|
1 | | signed by the claimant (or
by the claimant's legal |
2 | | representative if the claimant shall have died or
become a |
3 | | person under legal disability), or by a duly
authorized agent |
4 | | of the claimant or his or her legal representative.
|
5 | | A claim for credit or refund shall be considered to have |
6 | | been filed with
the Department on the date upon which it is |
7 | | received by the Department.
Upon receipt of any claim for |
8 | | credit or refund filed under this Act, any
officer or employee |
9 | | of the Department, authorized in writing by the
Director of |
10 | | Revenue to acknowledge receipt of such claims on behalf of the
|
11 | | Department, shall execute on behalf of the Department, and |
12 | | shall deliver or
mail to the claimant or his duly authorized |
13 | | agent, a written receipt,
acknowledging that the claim has been |
14 | | filed with the Department, describing
the claim in sufficient |
15 | | detail to identify it and stating the date upon
which the claim |
16 | | was received by the Department. Such written receipt shall
be |
17 | | prima facie evidence that the Department received the claim |
18 | | described in
such receipt and shall be prima facie evidence of |
19 | | the date when such claim
was received by the Department. In the |
20 | | absence of such a written receipt,
the records of the |
21 | | Department as to when the claim was received by the
Department, |
22 | | or as to whether or not the claim was received at all by the
|
23 | | Department, shall be deemed to be prima facie correct upon |
24 | | these questions
in the event of any dispute between the |
25 | | claimant (or his or her legal
representative) and the |
26 | | Department concerning these questions.
|
|
| | HB2682 | - 59 - | LRB101 09562 HLH 54660 b |
|
|
1 | | In case the Department determines that the claimant is |
2 | | entitled to a
refund, such refund shall be made only from the |
3 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
4 | | as may be
available for that purpose , as appropriate . If it |
5 | | appears unlikely that the amount available
appropriated would |
6 | | permit everyone having a claim allowed during the period
|
7 | | covered by such appropriation or from the Aviation Fuel Sales |
8 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
9 | | refund, the
Department, by rule or regulation, shall provide |
10 | | for the payment of refunds in
hardship cases and shall define |
11 | | what types of cases qualify as hardship cases.
|
12 | | (Source: P.A. 87-205 .)
|
13 | | Section 20. The Service Occupation Tax Act is amended by |
14 | | changing Sections 9 and 17 as follows:
|
15 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
|
16 | | Sec. 9. Each serviceman required or authorized to collect |
17 | | the tax
herein imposed shall pay to the Department the amount |
18 | | of such tax at the
time when he is required to file his return |
19 | | for the period during which
such tax was collectible, less a |
20 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and |
21 | | after January 1, 1990, or
$5 per calendar year, whichever is |
22 | | greater, which is allowed to reimburse
the serviceman for |
23 | | expenses incurred in collecting the tax, keeping
records, |
24 | | preparing and filing returns, remitting the tax and supplying |
|
| | HB2682 | - 60 - | LRB101 09562 HLH 54660 b |
|
|
1 | | data
to the Department on request. The discount under this |
2 | | Section is not allowed for taxes paid on aviation fuel that are |
3 | | deposited into the State Aviation Program Fund under this Act. |
4 | | The discount allowed under this Section is allowed only for |
5 | | returns that are filed in the manner required by this Act. The |
6 | | Department may disallow the discount for servicemen whose |
7 | | certificate of registration is revoked at the time the return |
8 | | is filed, but only if the Department's decision to revoke the |
9 | | certificate of registration has become final. |
10 | | Where such tangible personal property is sold under a |
11 | | conditional
sales contract, or under any other form of sale |
12 | | wherein the payment of
the principal sum, or a part thereof, is |
13 | | extended beyond the close of
the period for which the return is |
14 | | filed, the serviceman, in collecting
the tax may collect, for |
15 | | each tax return period, only the tax applicable
to the part of |
16 | | the selling price actually received during such tax return
|
17 | | period. |
18 | | Except as provided hereinafter in this Section, on or |
19 | | before the twentieth
day of each calendar month, such |
20 | | serviceman shall file a
return for the preceding calendar month |
21 | | in accordance with reasonable
rules and regulations to be |
22 | | promulgated by the Department of Revenue.
Such return shall be |
23 | | filed on a form prescribed by the Department and
shall contain |
24 | | such information as the Department may reasonably require. On |
25 | | and after January 1, 2018, with respect to servicemen whose |
26 | | annual gross receipts average $20,000 or more, all returns |
|
| | HB2682 | - 61 - | LRB101 09562 HLH 54660 b |
|
|
1 | | required to be filed pursuant to this Act shall be filed |
2 | | electronically. Servicemen who demonstrate that they do not |
3 | | have access to the Internet or demonstrate hardship in filing |
4 | | electronically may petition the Department to waive the |
5 | | electronic filing requirement. |
6 | | The Department may require returns to be filed on a |
7 | | quarterly basis.
If so required, a return for each calendar |
8 | | quarter shall be filed on or
before the twentieth day of the |
9 | | calendar month following the end of such
calendar quarter. The |
10 | | taxpayer shall also file a return with the
Department for each |
11 | | of the first two months of each calendar quarter, on or
before |
12 | | the twentieth day of the following calendar month, stating: |
13 | | 1. The name of the seller; |
14 | | 2. The address of the principal place of business from |
15 | | which he engages
in business as a serviceman in this State; |
16 | | 3. The total amount of taxable receipts received by him |
17 | | during the
preceding calendar month, including receipts |
18 | | from charge and time sales,
but less all deductions allowed |
19 | | by law; |
20 | | 4. The amount of credit provided in Section 2d of this |
21 | | Act; |
22 | | 5. The amount of tax due; |
23 | | 5-5. The signature of the taxpayer; and |
24 | | 6. Such other reasonable information as the Department |
25 | | may
require. |
26 | | Beginning on January 1, 2020, each serviceman required or |
|
| | HB2682 | - 62 - | LRB101 09562 HLH 54660 b |
|
|
1 | | authorized to collect the tax herein imposed on aviation fuel |
2 | | acquired as an incident to the purchase of a service in this |
3 | | State during the preceding calendar month shall, instead of |
4 | | reporting and paying tax as otherwise required by this Section, |
5 | | file an aviation fuel tax return with the Department on or |
6 | | before the twentieth day of each calendar month. The |
7 | | requirements related to the return shall be as otherwise |
8 | | provided in this Section. Notwithstanding any other provisions |
9 | | of this Act to the contrary, servicemen transferring aviation |
10 | | fuel incident to sales of service shall file all aviation fuel |
11 | | tax returns and shall make all aviation fuel tax payments by |
12 | | electronic means in the manner and form required by the |
13 | | Department. For purposes of this paragraph, "aviation fuel" |
14 | | means a product that is intended for use or offered for sale as |
15 | | fuel for an aircraft. |
16 | | If a taxpayer fails to sign a return within 30 days after |
17 | | the proper notice
and demand for signature by the Department, |
18 | | the return shall be considered
valid and any amount shown to be |
19 | | due on the return shall be deemed assessed. |
20 | | Prior to October 1, 2003, and on and after September 1, |
21 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit |
22 | | certification
from a purchaser in satisfaction
of Service Use |
23 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if |
24 | | the purchaser provides
the
appropriate
documentation as |
25 | | required by Section 3-70 of the Service Use Tax Act.
A |
26 | | Manufacturer's Purchase Credit certification, accepted prior |
|
| | HB2682 | - 63 - | LRB101 09562 HLH 54660 b |
|
|
1 | | to October 1,
2003 or on or after September 1, 2004 by a |
2 | | serviceman as
provided in Section 3-70 of the Service Use Tax |
3 | | Act, may be used by that
serviceman to satisfy Service |
4 | | Occupation Tax liability in the amount claimed in
the |
5 | | certification, not to exceed 6.25% of the receipts subject to |
6 | | tax from a
qualifying purchase. A Manufacturer's Purchase |
7 | | Credit reported on any
original or amended return
filed under
|
8 | | this Act after October 20, 2003 for reporting periods prior to |
9 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase |
10 | | Credit reported on annual returns due on or after January 1, |
11 | | 2005 will be disallowed for periods prior to September 1, 2004.
|
12 | | No Manufacturer's
Purchase Credit may be used after September |
13 | | 30, 2003 through August 31, 2004 to
satisfy any
tax liability |
14 | | imposed under this Act, including any audit liability. |
15 | | If the serviceman's average monthly tax liability to
the |
16 | | Department does not exceed $200, the Department may authorize |
17 | | his
returns to be filed on a quarter annual basis, with the |
18 | | return for
January, February and March of a given year being |
19 | | due by April 20 of
such year; with the return for April, May |
20 | | and June of a given year being
due by July 20 of such year; with |
21 | | the return for July, August and
September of a given year being |
22 | | due by October 20 of such year, and with
the return for |
23 | | October, November and December of a given year being due
by |
24 | | January 20 of the following year. |
25 | | If the serviceman's average monthly tax liability to
the |
26 | | Department does not exceed $50, the Department may authorize |
|
| | HB2682 | - 64 - | LRB101 09562 HLH 54660 b |
|
|
1 | | his
returns to be filed on an annual basis, with the return for |
2 | | a given year
being due by January 20 of the following year. |
3 | | Such quarter annual and annual returns, as to form and |
4 | | substance,
shall be subject to the same requirements as monthly |
5 | | returns. |
6 | | Notwithstanding any other provision in this Act concerning |
7 | | the time within
which a serviceman may file his return, in the |
8 | | case of any serviceman who
ceases to engage in a kind of |
9 | | business which makes him responsible for filing
returns under |
10 | | this Act, such serviceman shall file a final return under this
|
11 | | Act with the Department not more than 1 month after |
12 | | discontinuing such
business. |
13 | | Beginning October 1, 1993, a taxpayer who has an average |
14 | | monthly tax
liability of $150,000 or more shall make all |
15 | | payments required by rules of the
Department by electronic |
16 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
17 | | an average monthly tax liability of $100,000 or more shall make |
18 | | all
payments required by rules of the Department by electronic |
19 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
20 | | an average monthly tax liability
of $50,000 or more shall make |
21 | | all payments required by rules of the Department
by electronic |
22 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
|
23 | | an annual tax liability of $200,000 or more shall make all |
24 | | payments required by
rules of the Department by electronic |
25 | | funds transfer. The term "annual tax
liability" shall be the |
26 | | sum of the taxpayer's liabilities under this Act, and
under all |
|
| | HB2682 | - 65 - | LRB101 09562 HLH 54660 b |
|
|
1 | | other State and local occupation and use tax laws administered |
2 | | by the
Department, for the immediately preceding calendar year. |
3 | | The term "average
monthly tax liability" means
the sum of the |
4 | | taxpayer's liabilities under this Act, and under all other |
5 | | State
and local occupation and use tax laws administered by the |
6 | | Department, for the
immediately preceding calendar year |
7 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
8 | | a tax liability in the
amount set forth in subsection (b) of |
9 | | Section 2505-210 of the Department of
Revenue Law shall make |
10 | | all payments required by rules of the Department by
electronic |
11 | | funds transfer. |
12 | | Before August 1 of each year beginning in 1993, the |
13 | | Department shall
notify all taxpayers required to make payments |
14 | | by electronic funds transfer.
All taxpayers required to make |
15 | | payments by electronic funds transfer shall make
those payments |
16 | | for a minimum of one year beginning on October 1. |
17 | | Any taxpayer not required to make payments by electronic |
18 | | funds transfer may
make payments by electronic funds transfer |
19 | | with the
permission of the Department. |
20 | | All taxpayers required to make payment by electronic funds |
21 | | transfer and
any taxpayers authorized to voluntarily make |
22 | | payments by electronic funds
transfer shall make those payments |
23 | | in the manner authorized by the Department. |
24 | | The Department shall adopt such rules as are necessary to |
25 | | effectuate a
program of electronic funds transfer and the |
26 | | requirements of this Section. |
|
| | HB2682 | - 66 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Where a serviceman collects the tax with respect to the |
2 | | selling price of
tangible personal property which he sells and |
3 | | the purchaser thereafter returns
such tangible personal |
4 | | property and the serviceman refunds the
selling price thereof |
5 | | to the purchaser, such serviceman shall also refund,
to the |
6 | | purchaser, the tax so collected from the purchaser. When
filing |
7 | | his return for the period in which he refunds such tax to the
|
8 | | purchaser, the serviceman may deduct the amount of the tax so |
9 | | refunded by
him to the purchaser from any other Service |
10 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or |
11 | | Use Tax which such serviceman may be
required to pay or remit |
12 | | to the Department, as shown by such return,
provided that the |
13 | | amount of the tax to be deducted shall previously have
been |
14 | | remitted to the Department by such serviceman. If the |
15 | | serviceman shall
not previously have remitted the amount of |
16 | | such tax to the Department,
he shall be entitled to no |
17 | | deduction hereunder upon refunding such tax
to the purchaser. |
18 | | If experience indicates such action to be practicable, the |
19 | | Department
may prescribe and furnish a combination or joint |
20 | | return which will
enable servicemen, who are required to file |
21 | | returns
hereunder and also under the Retailers' Occupation Tax |
22 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all |
23 | | the return
information required by all said Acts on the one |
24 | | form. |
25 | | Where the serviceman has more than one business
registered |
26 | | with the Department under separate registrations hereunder,
|
|
| | HB2682 | - 67 - | LRB101 09562 HLH 54660 b |
|
|
1 | | such serviceman shall file separate returns for each
registered |
2 | | business. |
3 | | Beginning January 1, 1990, each month the Department shall |
4 | | pay into
the Local Government Tax Fund the revenue realized for |
5 | | the
preceding month from the 1% tax imposed under this Act. |
6 | | Beginning January 1, 1990, each month the Department shall |
7 | | pay into
the County and Mass Transit District Fund 4% of the |
8 | | revenue realized
for the preceding month from the 6.25% general |
9 | | rate on sales of tangible personal property other than aviation |
10 | | fuel sold on or after December 1, 2019. This exception for |
11 | | aviation fuel only applies for so long as the revenue use |
12 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
13 | | binding on the State . |
14 | | For aviation fuel sold on or after December 1, 2019, each |
15 | | month the Department shall pay into the State Aviation Program |
16 | | Fund 4% of the net revenue realized for the preceding month |
17 | | from the 6.25% general rate on the selling price of aviation |
18 | | fuel, less an amount estimated by the Department to be required |
19 | | for refunds of the 4% portion of the tax on aviation fuel under |
20 | | this Act, which amount shall be deposited into the Aviation |
21 | | Fuel Sales Tax Refund Fund. The Department shall only pay |
22 | | moneys into the State Aviation Program Fund and the Aviation |
23 | | Fuel Sales Tax Refund Fund under this Act for so long as the |
24 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
25 | | 47133 are binding on the State. |
26 | | Beginning August 1, 2000, each
month the Department shall |
|
| | HB2682 | - 68 - | LRB101 09562 HLH 54660 b |
|
|
1 | | pay into the
County and Mass Transit District Fund 20% of the |
2 | | net revenue realized for the
preceding month from the 1.25% |
3 | | rate on the selling price of motor fuel and
gasohol. |
4 | | Beginning January 1, 1990, each month the Department shall |
5 | | pay into
the Local Government Tax Fund 16% of the revenue |
6 | | realized for the
preceding month from the 6.25% general rate on |
7 | | transfers of
tangible personal property other than aviation |
8 | | fuel sold on or after December 1, 2019. This exception for |
9 | | aviation fuel only applies for so long as the revenue use |
10 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
11 | | binding on the State . |
12 | | For aviation fuel sold on or after December 1, 2019, each |
13 | | month the Department shall pay into the State Aviation Program |
14 | | Fund 16% of the net revenue realized for the preceding month |
15 | | from the 6.25% general rate on the selling price of aviation |
16 | | fuel, less an amount estimated by the Department to be required |
17 | | for refunds of the 16% portion of the tax on aviation fuel |
18 | | under this Act, which amount shall be deposited into the |
19 | | Aviation Fuel Sales Tax Refund Fund. The Department shall only |
20 | | pay moneys into the State Aviation Program Fund and the |
21 | | Aviation Fuel Sales Tax Refund Fund under this Act for so long |
22 | | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
23 | | U.S.C. 47133 are binding on the State. |
24 | | Beginning August 1, 2000, each
month the Department shall |
25 | | pay into the
Local Government Tax Fund 80% of the net revenue |
26 | | realized for the preceding
month from the 1.25% rate on the |
|
| | HB2682 | - 69 - | LRB101 09562 HLH 54660 b |
|
|
1 | | selling price of motor fuel and gasohol. |
2 | | Beginning October 1, 2009, each month the Department shall |
3 | | pay into the Capital Projects Fund an amount that is equal to |
4 | | an amount estimated by the Department to represent 80% of the |
5 | | net revenue realized for the preceding month from the sale of |
6 | | candy, grooming and hygiene products, and soft drinks that had |
7 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
8 | | are now taxed at 6.25%. |
9 | | Beginning July 1, 2013, each month the Department shall pay |
10 | | into the Underground Storage Tank Fund from the proceeds |
11 | | collected under this Act, the Use Tax Act, the Service Use Tax |
12 | | Act, and the Retailers' Occupation Tax Act an amount equal to |
13 | | the average monthly deficit in the Underground Storage Tank |
14 | | Fund during the prior year, as certified annually by the |
15 | | Illinois Environmental Protection Agency, but the total |
16 | | payment into the Underground Storage Tank Fund under this Act, |
17 | | the Use Tax Act, the Service Use Tax Act, and the Retailers' |
18 | | Occupation Tax Act shall not exceed $18,000,000 in any State |
19 | | fiscal year. As used in this paragraph, the "average monthly |
20 | | deficit" shall be equal to the difference between the average |
21 | | monthly claims for payment by the fund and the average monthly |
22 | | revenues deposited into the fund, excluding payments made |
23 | | pursuant to this paragraph. |
24 | | Beginning July 1, 2015, of the remainder of the moneys |
25 | | received by the Department under the Use Tax Act, the Service |
26 | | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, |
|
| | HB2682 | - 70 - | LRB101 09562 HLH 54660 b |
|
|
1 | | each month the Department shall deposit $500,000 into the State |
2 | | Crime Laboratory Fund. |
3 | | Of the remainder of the moneys received by the Department |
4 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the |
5 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on |
6 | | and after July 1, 1989, 3.8% thereof
shall be paid into the |
7 | | Build Illinois Fund; provided, however, that if in
any fiscal |
8 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
|
9 | | may be, of the moneys received by the Department and required |
10 | | to be paid
into the Build Illinois Fund pursuant to Section 3 |
11 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
12 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the |
13 | | Service Occupation Tax Act, such Acts
being hereinafter called |
14 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case |
15 | | may be, of moneys being hereinafter called the "Tax Act
|
16 | | Amount", and (2) the amount transferred to the Build Illinois |
17 | | Fund from the
State and Local Sales Tax Reform Fund shall be |
18 | | less than the Annual
Specified Amount (as defined in Section 3 |
19 | | of the Retailers' Occupation Tax
Act), an amount equal to the |
20 | | difference shall be immediately paid into the
Build Illinois |
21 | | Fund from other moneys received by the Department pursuant
to |
22 | | the Tax Acts; and further provided, that if on the last |
23 | | business day of
any month the sum of (1) the Tax Act Amount |
24 | | required to be deposited into
the Build Illinois Account in the |
25 | | Build Illinois Fund during such month and
(2) the amount |
26 | | transferred during such month to the Build Illinois Fund
from |
|
| | HB2682 | - 71 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the State and Local Sales Tax Reform Fund shall have been less |
2 | | than
1/12 of the Annual Specified Amount, an amount equal to |
3 | | the difference
shall be immediately paid into the Build |
4 | | Illinois Fund from other moneys
received by the Department |
5 | | pursuant to the Tax Acts; and, further provided,
that in no |
6 | | event shall the payments required under the preceding proviso
|
7 | | result in aggregate payments into the Build Illinois Fund |
8 | | pursuant to this
clause (b) for any fiscal year in excess of |
9 | | the greater of (i) the Tax Act
Amount or (ii) the Annual |
10 | | Specified Amount for such fiscal year; and,
further provided, |
11 | | that the amounts payable into the Build Illinois Fund
under |
12 | | this clause (b) shall be payable only until such time as the
|
13 | | aggregate amount on deposit under each trust indenture securing |
14 | | Bonds
issued and outstanding pursuant to the Build Illinois |
15 | | Bond Act is
sufficient, taking into account any future |
16 | | investment income, to fully
provide, in accordance with such |
17 | | indenture, for the defeasance of or the
payment of the |
18 | | principal of, premium, if any, and interest on the Bonds
|
19 | | secured by such indenture and on any Bonds expected to be |
20 | | issued thereafter
and all fees and costs payable with respect |
21 | | thereto, all as certified by
the Director of the
Bureau of the |
22 | | Budget (now Governor's Office of Management and Budget). If
on |
23 | | the last business day of
any month in which Bonds are |
24 | | outstanding pursuant to the Build Illinois
Bond Act, the |
25 | | aggregate of the moneys deposited
in the Build Illinois Bond |
26 | | Account in the Build Illinois Fund in such month
shall be less |
|
| | HB2682 | - 72 - | LRB101 09562 HLH 54660 b |
|
|
1 | | than the amount required to be transferred in such month from
|
2 | | the Build Illinois Bond Account to the Build Illinois Bond |
3 | | Retirement and
Interest Fund pursuant to Section 13 of the |
4 | | Build Illinois Bond Act, an
amount equal to such deficiency |
5 | | shall be immediately paid
from other moneys received by the |
6 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; |
7 | | provided, however, that any amounts paid to the
Build Illinois |
8 | | Fund in any fiscal year pursuant to this sentence shall be
|
9 | | deemed to constitute payments pursuant to clause (b) of the |
10 | | preceding
sentence and shall reduce the amount otherwise |
11 | | payable for such fiscal year
pursuant to clause (b) of the |
12 | | preceding sentence. The moneys received by
the Department |
13 | | pursuant to this Act and required to be deposited into the
|
14 | | Build Illinois Fund are subject to the pledge, claim and charge |
15 | | set forth
in Section 12 of the Build Illinois Bond Act. |
16 | | Subject to payment of amounts into the Build Illinois Fund |
17 | | as provided in
the preceding paragraph or in any amendment |
18 | | thereto hereafter enacted, the
following specified monthly |
19 | | installment of the amount requested in the
certificate of the |
20 | | Chairman of the Metropolitan Pier and Exposition
Authority |
21 | | provided under Section 8.25f of the State Finance Act, but not |
22 | | in
excess of the sums designated as "Total Deposit", shall be |
23 | | deposited in the
aggregate from collections under Section 9 of |
24 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
25 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
26 | | Retailers' Occupation Tax Act into the McCormick Place
|
|
| | HB2682 | - 73 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Expansion Project Fund in the specified fiscal years. |
|
2 | | Fiscal Year | | Total Deposit | |
3 | | 1993 | | $0 | |
4 | | 1994 | | 53,000,000 | |
5 | | 1995 | | 58,000,000 | |
6 | | 1996 | | 61,000,000 | |
7 | | 1997 | | 64,000,000 | |
8 | | 1998 | | 68,000,000 | |
9 | | 1999 | | 71,000,000 | |
10 | | 2000 | | 75,000,000 | |
11 | | 2001 | | 80,000,000 | |
12 | | 2002 | | 93,000,000 | |
13 | | 2003 | | 99,000,000 | |
14 | | 2004 | | 103,000,000 | |
15 | | 2005 | | 108,000,000 | |
16 | | 2006 | | 113,000,000 | |
17 | | 2007 | | 119,000,000 | |
18 | | 2008 | | 126,000,000 | |
19 | | 2009 | | 132,000,000 | |
20 | | 2010 | | 139,000,000 | |
21 | | 2011 | | 146,000,000 | |
22 | | 2012 | | 153,000,000 | |
23 | | 2013 | | 161,000,000 | |
24 | | 2014 | | 170,000,000 | |
25 | | 2015 | | 179,000,000 | |
|
|
| | HB2682 | - 74 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 2016 | | 189,000,000 | |
2 | | 2017 | | 199,000,000 | |
3 | | 2018 | | 210,000,000 | |
4 | | 2019 | | 221,000,000 | |
5 | | 2020 | | 233,000,000 | |
6 | | 2021 | | 246,000,000 | |
7 | | 2022 | | 260,000,000 | |
8 | | 2023 | | 275,000,000 | |
9 | | 2024 | | 275,000,000 | |
10 | | 2025 | | 275,000,000 | |
11 | | 2026 | | 279,000,000 | |
12 | | 2027 | | 292,000,000 | |
13 | | 2028 | | 307,000,000 | |
14 | | 2029 | | 322,000,000 | |
15 | | 2030 | | 338,000,000 | |
16 | | 2031 | | 350,000,000 | |
17 | | 2032 | | 350,000,000 | |
18 | | and | | |
|
19 | | each fiscal year | | |
|
20 | | thereafter that bonds | | |
|
21 | | are outstanding under | | |
|
22 | | Section 13.2 of the | | |
|
23 | | Metropolitan Pier and | | |
|
24 | | Exposition Authority Act, | | |
|
25 | | but not after fiscal year 2060. | | |
|
26 | | Beginning July 20, 1993 and in each month of each fiscal |
|
| | HB2682 | - 75 - | LRB101 09562 HLH 54660 b |
|
|
1 | | year thereafter,
one-eighth of the amount requested in the |
2 | | certificate of the Chairman of
the Metropolitan Pier and |
3 | | Exposition Authority for that fiscal year, less
the amount |
4 | | deposited into the McCormick Place Expansion Project Fund by |
5 | | the
State Treasurer in the respective month under subsection |
6 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
7 | | Authority Act, plus cumulative
deficiencies in the deposits |
8 | | required under this Section for previous
months and years, |
9 | | shall be deposited into the McCormick Place Expansion
Project |
10 | | Fund, until the full amount requested for the fiscal year, but |
11 | | not
in excess of the amount specified above as "Total Deposit", |
12 | | has been deposited. |
13 | | Subject to payment of amounts into the Capital Projects |
14 | | Fund, the Build Illinois Fund, and the McCormick Place |
15 | | Expansion Project Fund pursuant to the preceding paragraphs or |
16 | | in any amendments thereto hereafter enacted, the Department |
17 | | shall each month deposit into the Aviation Fuel Sales Tax |
18 | | Refund Fund an amount estimated by the Department to be |
19 | | required for refunds of the 80% portion of the tax on aviation |
20 | | fuel under this Act. |
21 | | Subject to payment of amounts into the Build Illinois Fund |
22 | | and the
McCormick
Place Expansion Project Fund
pursuant to the |
23 | | preceding paragraphs or in any amendments thereto hereafter
|
24 | | enacted, beginning July 1, 1993 and ending on September 30, |
25 | | 2013, the Department shall each month pay into the
Illinois Tax |
26 | | Increment Fund 0.27% of 80% of the net revenue realized for the
|
|
| | HB2682 | - 76 - | LRB101 09562 HLH 54660 b |
|
|
1 | | preceding month from the 6.25% general rate on the selling |
2 | | price of tangible
personal property. |
3 | | Subject to payment of amounts into the Build Illinois Fund |
4 | | and the
McCormick Place Expansion Project Fund pursuant to the |
5 | | preceding paragraphs or in any
amendments thereto hereafter |
6 | | enacted, beginning with the receipt of the first
report of |
7 | | taxes paid by an eligible business and continuing for a 25-year
|
8 | | period, the Department shall each month pay into the Energy |
9 | | Infrastructure
Fund 80% of the net revenue realized from the |
10 | | 6.25% general rate on the
selling price of Illinois-mined coal |
11 | | that was sold to an eligible business.
For purposes of this |
12 | | paragraph, the term "eligible business" means a new
electric |
13 | | generating facility certified pursuant to Section 605-332 of |
14 | | the
Department of Commerce and
Economic Opportunity Law of the |
15 | | Civil Administrative
Code of Illinois. |
16 | | Subject to payment of amounts into the Build Illinois Fund, |
17 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
18 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
19 | | the preceding paragraphs or in any amendments to this Section |
20 | | hereafter enacted, beginning on the first day of the first |
21 | | calendar month to occur on or after August 26, 2014 (the |
22 | | effective date of Public Act 98-1098), each month, from the |
23 | | collections made under Section 9 of the Use Tax Act, Section 9 |
24 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
25 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
26 | | the Department shall pay into the Tax Compliance and |
|
| | HB2682 | - 77 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Administration Fund, to be used, subject to appropriation, to |
2 | | fund additional auditors and compliance personnel at the |
3 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
4 | | the cash receipts collected during the preceding fiscal year by |
5 | | the Audit Bureau of the Department under the Use Tax Act, the |
6 | | Service Use Tax Act, the Service Occupation Tax Act, the |
7 | | Retailers' Occupation Tax Act, and associated local occupation |
8 | | and use taxes administered by the Department (except the amount |
9 | | collected on aviation fuel sold on or after December 1, 2019) . |
10 | | Subject to payments of amounts into the Build Illinois |
11 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
12 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
13 | | Compliance and Administration Fund as provided in this Section, |
14 | | beginning on July 1, 2018 the Department shall pay each month |
15 | | into the Downstate Public Transportation Fund the moneys |
16 | | required to be so paid under Section 2-3 of the Downstate |
17 | | Public Transportation Act. |
18 | | Of the remainder of the moneys received by the Department |
19 | | pursuant to this
Act, 75% shall be paid into the General |
20 | | Revenue Fund of the State Treasury and 25% shall be reserved in |
21 | | a special account and used only for the transfer to the Common |
22 | | School Fund as part of the monthly transfer from the General |
23 | | Revenue Fund in accordance with Section 8a of the State Finance |
24 | | Act. |
25 | | The Department may, upon separate written notice to a |
26 | | taxpayer,
require the taxpayer to prepare and file with the |
|
| | HB2682 | - 78 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department on a form
prescribed by the Department within not |
2 | | less than 60 days after receipt
of the notice an annual |
3 | | information return for the tax year specified in
the notice. |
4 | | Such annual return to the Department shall include a
statement |
5 | | of gross receipts as shown by the taxpayer's last Federal |
6 | | income
tax return. If the total receipts of the business as |
7 | | reported in the
Federal income tax return do not agree with the |
8 | | gross receipts reported to
the Department of Revenue for the |
9 | | same period, the taxpayer shall attach
to his annual return a |
10 | | schedule showing a reconciliation of the 2
amounts and the |
11 | | reasons for the difference. The taxpayer's annual
return to the |
12 | | Department shall also disclose the cost of goods sold by
the |
13 | | taxpayer during the year covered by such return, opening and |
14 | | closing
inventories of such goods for such year, cost of goods |
15 | | used from stock
or taken from stock and given away by the |
16 | | taxpayer during such year, pay
roll information of the |
17 | | taxpayer's business during such year and any
additional |
18 | | reasonable information which the Department deems would be
|
19 | | helpful in determining the accuracy of the monthly, quarterly |
20 | | or annual
returns filed by such taxpayer as hereinbefore |
21 | | provided for in this
Section. |
22 | | If the annual information return required by this Section |
23 | | is not
filed when and as required, the taxpayer shall be liable |
24 | | as follows: |
25 | | (i) Until January 1, 1994, the taxpayer shall be liable
|
26 | | for a penalty equal to 1/6 of 1% of the tax due from such |
|
| | HB2682 | - 79 - | LRB101 09562 HLH 54660 b |
|
|
1 | | taxpayer
under this Act during the period to be covered by |
2 | | the annual return
for each month or fraction of a month |
3 | | until such return is filed as
required, the penalty to be |
4 | | assessed and collected in the same manner
as any other |
5 | | penalty provided for in this Act. |
6 | | (ii) On and after January 1, 1994, the taxpayer shall |
7 | | be liable for a
penalty as described in Section 3-4 of the |
8 | | Uniform Penalty and Interest Act. |
9 | | The chief executive officer, proprietor, owner or highest |
10 | | ranking
manager shall sign the annual return to certify the |
11 | | accuracy of the
information contained therein. Any person who |
12 | | willfully signs the
annual return containing false or |
13 | | inaccurate information shall be guilty
of perjury and punished |
14 | | accordingly. The annual return form prescribed
by the |
15 | | Department shall include a warning that the person signing the
|
16 | | return may be liable for perjury. |
17 | | The foregoing portion of this Section concerning the filing |
18 | | of an
annual information return shall not apply to a serviceman |
19 | | who is not
required to file an income tax return with the |
20 | | United States Government. |
21 | | As soon as possible after the first day of each month, upon |
22 | | certification
of the Department of Revenue, the Comptroller |
23 | | shall order transferred and
the Treasurer shall transfer from |
24 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
25 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
26 | | for the second preceding month.
Beginning April 1, 2000, this |
|
| | HB2682 | - 80 - | LRB101 09562 HLH 54660 b |
|
|
1 | | transfer is no longer required
and shall not be made. |
2 | | Net revenue realized for a month shall be the revenue |
3 | | collected by the State
pursuant to this Act, less the amount |
4 | | paid out during that month as
refunds to taxpayers for |
5 | | overpayment of liability. |
6 | | For greater simplicity of administration, it shall be |
7 | | permissible for
manufacturers, importers and wholesalers whose |
8 | | products are sold by numerous
servicemen in Illinois, and who |
9 | | wish to do so, to
assume the responsibility for accounting and |
10 | | paying to the Department
all tax accruing under this Act with |
11 | | respect to such sales, if the
servicemen who are affected do |
12 | | not make written objection to the
Department to this |
13 | | arrangement. |
14 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
15 | | 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. |
16 | | 8-14-18; 100-1171, eff. 1-4-19.)
|
17 | | (35 ILCS 115/17) (from Ch. 120, par. 439.117)
|
18 | | Sec. 17.
If it shall appear that an amount of tax or |
19 | | penalty or interest has
been paid in error hereunder directly |
20 | | to the Department by a serviceman,
whether such amount be paid |
21 | | through a mistake of fact or an error of law, such
serviceman |
22 | | may file a claim for credit or refund with the Department. If |
23 | | it
shall appear that an amount of tax or penalty or interest |
24 | | has been paid in
error to the Department hereunder by a |
25 | | supplier who is required or
authorized to collect and remit the |
|
| | HB2682 | - 81 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Service Occupation Tax, whether such
amount be paid through a |
2 | | mistake of fact or an error of law, such supplier
may file a |
3 | | claim for credit or refund with the Department, provided that |
4 | | no
credit shall be allowed nor any refund made for any amount |
5 | | paid by any such
supplier unless it shall appear that he bore |
6 | | the burden of such amount and
did not shift the burden thereof |
7 | | to anyone else (as in the case of a
duplicated tax payment |
8 | | which the supplier made to the Department and did
not collect |
9 | | from anyone else), or unless it shall appear that he or his
|
10 | | legal representative has unconditionally repaid such amount to |
11 | | his vendee
(1) who bore the burden thereof and has not shifted |
12 | | such burden directly or
indirectly in any manner whatsoever; |
13 | | (2) who, if he has shifted such
burden, has repaid |
14 | | unconditionally such amount to his own vendee, and (3)
who is |
15 | | not entitled to receive any reimbursement therefor from any |
16 | | other
source than from his supplier, nor to be relieved of such |
17 | | burden in any
other manner whatsoever.
|
18 | | Any credit or refund that is allowed under this Section |
19 | | shall bear interest
at the rate and in the manner specified in |
20 | | the Uniform Penalty and Interest
Act.
|
21 | | Any claim filed hereunder shall be filed upon a form |
22 | | prescribed and
furnished by the Department. The claim shall be |
23 | | signed by the claimant (or
by the claimant's legal |
24 | | representative if the claimant shall have died or
become a |
25 | | person under legal disability), or by a duly
authorized agent |
26 | | of the claimant or his or her legal representative.
|
|
| | HB2682 | - 82 - | LRB101 09562 HLH 54660 b |
|
|
1 | | A claim for credit or refund shall be considered to have |
2 | | been filed with
the Department on the date upon which it is |
3 | | received by the Department.
Upon receipt of any claim for |
4 | | credit or refund filed under this Act, any
officer or employee |
5 | | of the Department, authorized in writing by the
Director of |
6 | | Revenue to acknowledge receipt of such claims on behalf of the
|
7 | | Department, shall execute on behalf of the Department, and |
8 | | shall deliver or
mail to the claimant or his or her duly |
9 | | authorized agent, a written receipt,
acknowledging that the |
10 | | claim has been filed with the Department, describing
the claim |
11 | | in sufficient detail to identify it and stating the date upon
|
12 | | which the claim was received by the Department. Such written |
13 | | receipt shall
be prima facie evidence that the Department |
14 | | received the claim described in
such receipt and shall be prima |
15 | | facie evidence of the date when such claim
was received by the |
16 | | Department. In the absence of such a written receipt,
the |
17 | | records of the Department as to when the claim was received by |
18 | | the
Department, or as to whether or not the claim was received |
19 | | at all by the
Department, shall be deemed to be prima facie |
20 | | correct upon these questions
in the event of any dispute |
21 | | between the claimant (or his legal
representative) and the |
22 | | Department concerning these questions.
|
23 | | In case the Department determines that the claimant is |
24 | | entitled to a
refund, such refund shall be made only from the |
25 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
26 | | as may be
available for that purpose , as appropriate . If it |
|
| | HB2682 | - 83 - | LRB101 09562 HLH 54660 b |
|
|
1 | | appears unlikely that the amount available
appropriated would |
2 | | permit everyone having a claim allowed during the period
|
3 | | covered by such appropriation or from the Aviation Fuel Sales |
4 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
5 | | refund, the
Department, by rule or regulation, shall provide |
6 | | for the payment of refunds in
hardship cases and shall define |
7 | | what types of cases qualify as hardship cases.
|
8 | | (Source: P.A. 87-205 .)
|
9 | | Section 25. The Retailers' Occupation Tax Act is amended by |
10 | | changing Sections 3, 6, and 11 as follows:
|
11 | | (35 ILCS 120/3) (from Ch. 120, par. 442)
|
12 | | Sec. 3. Except as provided in this Section, on or before |
13 | | the twentieth
day of each calendar month, every person engaged |
14 | | in the business of
selling tangible personal property at retail |
15 | | in this State during the
preceding calendar month shall file a |
16 | | return with the Department, stating: |
17 | | 1. The name of the seller; |
18 | | 2. His residence address and the address of his |
19 | | principal place of
business and the address of the |
20 | | principal place of business (if that is
a different |
21 | | address) from which he engages in the business of selling
|
22 | | tangible personal property at retail in this State; |
23 | | 3. Total amount of receipts received by him during the |
24 | | preceding
calendar month or quarter, as the case may be, |
|
| | HB2682 | - 84 - | LRB101 09562 HLH 54660 b |
|
|
1 | | from sales of tangible
personal property, and from services |
2 | | furnished, by him during such
preceding calendar month or |
3 | | quarter; |
4 | | 4. Total amount received by him during the preceding |
5 | | calendar month or
quarter on charge and time sales of |
6 | | tangible personal property, and from
services furnished, |
7 | | by him prior to the month or quarter for which the return
|
8 | | is filed; |
9 | | 5. Deductions allowed by law; |
10 | | 6. Gross receipts which were received by him during the |
11 | | preceding
calendar month or quarter and upon the basis of |
12 | | which the tax is imposed; |
13 | | 7. The amount of credit provided in Section 2d of this |
14 | | Act; |
15 | | 8. The amount of tax due; |
16 | | 9. The signature of the taxpayer; and |
17 | | 10. Such other reasonable information as the |
18 | | Department may require. |
19 | | On and after January 1, 2018, except for returns for motor |
20 | | vehicles, watercraft, aircraft, and trailers that are required |
21 | | to be registered with an agency of this State, with respect to |
22 | | retailers whose annual gross receipts average $20,000 or more, |
23 | | all returns required to be filed pursuant to this Act shall be |
24 | | filed electronically. Retailers who demonstrate that they do |
25 | | not have access to the Internet or demonstrate hardship in |
26 | | filing electronically may petition the Department to waive the |
|
| | HB2682 | - 85 - | LRB101 09562 HLH 54660 b |
|
|
1 | | electronic filing requirement. |
2 | | If a taxpayer fails to sign a return within 30 days after |
3 | | the proper notice
and demand for signature by the Department, |
4 | | the return shall be considered
valid and any amount shown to be |
5 | | due on the return shall be deemed assessed. |
6 | | Each return shall be accompanied by the statement of |
7 | | prepaid tax issued
pursuant to Section 2e for which credit is |
8 | | claimed. |
9 | | Prior to October 1, 2003, and on and after September 1, |
10 | | 2004 a retailer may accept a Manufacturer's Purchase
Credit
|
11 | | certification from a purchaser in satisfaction of Use Tax
as |
12 | | provided in Section 3-85 of the Use Tax Act if the purchaser |
13 | | provides the
appropriate documentation as required by Section |
14 | | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
|
15 | | certification, accepted by a retailer prior to October 1, 2003 |
16 | | and on and after September 1, 2004 as provided
in
Section 3-85 |
17 | | of the Use Tax Act, may be used by that retailer to
satisfy |
18 | | Retailers' Occupation Tax liability in the amount claimed in
|
19 | | the certification, not to exceed 6.25% of the receipts
subject |
20 | | to tax from a qualifying purchase. A Manufacturer's Purchase |
21 | | Credit
reported on any original or amended return
filed under
|
22 | | this Act after October 20, 2003 for reporting periods prior to |
23 | | September 1, 2004 shall be disallowed. Manufacturer's |
24 | | Purchaser Credit reported on annual returns due on or after |
25 | | January 1, 2005 will be disallowed for periods prior to |
26 | | September 1, 2004. No Manufacturer's
Purchase Credit may be |
|
| | HB2682 | - 86 - | LRB101 09562 HLH 54660 b |
|
|
1 | | used after September 30, 2003 through August 31, 2004 to
|
2 | | satisfy any
tax liability imposed under this Act, including any |
3 | | audit liability. |
4 | | The Department may require returns to be filed on a |
5 | | quarterly basis.
If so required, a return for each calendar |
6 | | quarter shall be filed on or
before the twentieth day of the |
7 | | calendar month following the end of such
calendar quarter. The |
8 | | taxpayer shall also file a return with the
Department for each |
9 | | of the first two months of each calendar quarter, on or
before |
10 | | the twentieth day of the following calendar month, stating: |
11 | | 1. The name of the seller; |
12 | | 2. The address of the principal place of business from |
13 | | which he engages
in the business of selling tangible |
14 | | personal property at retail in this State; |
15 | | 3. The total amount of taxable receipts received by him |
16 | | during the
preceding calendar month from sales of tangible |
17 | | personal property by him
during such preceding calendar |
18 | | month, including receipts from charge and
time sales, but |
19 | | less all deductions allowed by law; |
20 | | 4. The amount of credit provided in Section 2d of this |
21 | | Act; |
22 | | 5. The amount of tax due; and |
23 | | 6. Such other reasonable information as the Department |
24 | | may
require. |
25 | | Beginning on January 1, 2020, every person engaged in the |
26 | | business of selling aviation fuel at retail in this State |
|
| | HB2682 | - 87 - | LRB101 09562 HLH 54660 b |
|
|
1 | | during the preceding calendar month shall, instead of reporting |
2 | | and paying tax as otherwise required by this Section, file an |
3 | | aviation fuel tax return with the Department on or before the |
4 | | twentieth day of each calendar month. The requirements related |
5 | | to the return shall be as otherwise provided in this Section. |
6 | | Notwithstanding any other provisions of this Act to the |
7 | | contrary, retailers selling aviation fuel shall file all |
8 | | aviation fuel tax returns and shall make all aviation fuel tax |
9 | | payments by electronic means in the manner and form required by |
10 | | the Department. For purposes of this paragraph, "aviation fuel" |
11 | | means a product that is intended for use or offered for sale as |
12 | | fuel for an aircraft. |
13 | | Beginning on October 1, 2003, any person who is not a |
14 | | licensed
distributor, importing distributor, or manufacturer, |
15 | | as defined in the Liquor
Control Act of 1934, but is engaged in |
16 | | the business of
selling, at retail, alcoholic liquor
shall file |
17 | | a statement with the Department of Revenue, in a format
and at |
18 | | a time prescribed by the Department, showing the total amount |
19 | | paid for
alcoholic liquor purchased during the preceding month |
20 | | and such other
information as is reasonably required by the |
21 | | Department.
The Department may adopt rules to require
that this |
22 | | statement be filed in an electronic or telephonic format. Such |
23 | | rules
may provide for exceptions from the filing requirements |
24 | | of this paragraph. For
the
purposes of this
paragraph, the term |
25 | | "alcoholic liquor" shall have the meaning prescribed in the
|
26 | | Liquor Control Act of 1934. |
|
| | HB2682 | - 88 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Beginning on October 1, 2003, every distributor, importing |
2 | | distributor, and
manufacturer of alcoholic liquor as defined in |
3 | | the Liquor Control Act of 1934,
shall file a
statement with the |
4 | | Department of Revenue, no later than the 10th day of the
month |
5 | | for the
preceding month during which transactions occurred, by |
6 | | electronic means,
showing the
total amount of gross receipts |
7 | | from the sale of alcoholic liquor sold or
distributed during
|
8 | | the preceding month to purchasers; identifying the purchaser to |
9 | | whom it was
sold or
distributed; the purchaser's tax |
10 | | registration number; and such other
information
reasonably |
11 | | required by the Department. A distributor, importing |
12 | | distributor, or manufacturer of alcoholic liquor must |
13 | | personally deliver, mail, or provide by electronic means to |
14 | | each retailer listed on the monthly statement a report |
15 | | containing a cumulative total of that distributor's, importing |
16 | | distributor's, or manufacturer's total sales of alcoholic |
17 | | liquor to that retailer no later than the 10th day of the month |
18 | | for the preceding month during which the transaction occurred. |
19 | | The distributor, importing distributor, or manufacturer shall |
20 | | notify the retailer as to the method by which the distributor, |
21 | | importing distributor, or manufacturer will provide the sales |
22 | | information. If the retailer is unable to receive the sales |
23 | | information by electronic means, the distributor, importing |
24 | | distributor, or manufacturer shall furnish the sales |
25 | | information by personal delivery or by mail. For purposes of |
26 | | this paragraph, the term "electronic means" includes, but is |
|
| | HB2682 | - 89 - | LRB101 09562 HLH 54660 b |
|
|
1 | | not limited to, the use of a secure Internet website, e-mail, |
2 | | or facsimile. |
3 | | If a total amount of less than $1 is payable, refundable or |
4 | | creditable,
such amount shall be disregarded if it is less than |
5 | | 50 cents and shall be
increased to $1 if it is 50 cents or more. |
6 | | Beginning October 1, 1993,
a taxpayer who has an average |
7 | | monthly tax liability of $150,000 or more shall
make all |
8 | | payments required by rules of the
Department by electronic |
9 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has |
10 | | an average monthly tax liability of $100,000 or more shall make |
11 | | all
payments required by rules of the Department by electronic |
12 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has |
13 | | an average monthly tax liability
of $50,000 or more shall make |
14 | | all
payments required by rules of the Department by electronic |
15 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has |
16 | | an annual tax liability of
$200,000 or more shall make all |
17 | | payments required by rules of the Department by
electronic |
18 | | funds transfer. The term "annual tax liability" shall be the |
19 | | sum of
the taxpayer's liabilities under this Act, and under all |
20 | | other State and local
occupation and use tax laws administered |
21 | | by the Department, for the immediately
preceding calendar year.
|
22 | | The term "average monthly tax liability" shall be the sum of |
23 | | the
taxpayer's liabilities under this
Act, and under all other |
24 | | State and local occupation and use tax
laws administered by the |
25 | | Department, for the immediately preceding calendar
year |
26 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has |
|
| | HB2682 | - 90 - | LRB101 09562 HLH 54660 b |
|
|
1 | | a tax liability in the
amount set forth in subsection (b) of |
2 | | Section 2505-210 of the Department of
Revenue Law shall make |
3 | | all payments required by rules of the Department by
electronic |
4 | | funds transfer. |
5 | | Before August 1 of each year beginning in 1993, the |
6 | | Department shall
notify all taxpayers required to make payments |
7 | | by electronic funds
transfer. All taxpayers
required to make |
8 | | payments by electronic funds transfer shall make those
payments |
9 | | for
a minimum of one year beginning on October 1. |
10 | | Any taxpayer not required to make payments by electronic |
11 | | funds transfer may
make payments by electronic funds transfer |
12 | | with
the permission of the Department. |
13 | | All taxpayers required to make payment by electronic funds |
14 | | transfer and
any taxpayers authorized to voluntarily make |
15 | | payments by electronic funds
transfer shall make those payments |
16 | | in the manner authorized by the Department. |
17 | | The Department shall adopt such rules as are necessary to |
18 | | effectuate a
program of electronic funds transfer and the |
19 | | requirements of this Section. |
20 | | Any amount which is required to be shown or reported on any |
21 | | return or
other document under this Act shall, if such amount |
22 | | is not a whole-dollar
amount, be increased to the nearest |
23 | | whole-dollar amount in any case where
the fractional part of a |
24 | | dollar is 50 cents or more, and decreased to the
nearest |
25 | | whole-dollar amount where the fractional part of a dollar is |
26 | | less
than 50 cents. |
|
| | HB2682 | - 91 - | LRB101 09562 HLH 54660 b |
|
|
1 | | If the retailer is otherwise required to file a monthly |
2 | | return and if the
retailer's average monthly tax liability to |
3 | | the Department does not exceed
$200, the Department may |
4 | | authorize his returns to be filed on a quarter
annual basis, |
5 | | with the return for January, February and March of a given
year |
6 | | being due by April 20 of such year; with the return for April, |
7 | | May and
June of a given year being due by July 20 of such year; |
8 | | with the return for
July, August and September of a given year |
9 | | being due by October 20 of such
year, and with the return for |
10 | | October, November and December of a given
year being due by |
11 | | January 20 of the following year. |
12 | | If the retailer is otherwise required to file a monthly or |
13 | | quarterly
return and if the retailer's average monthly tax |
14 | | liability with the
Department does not exceed $50, the |
15 | | Department may authorize his returns to
be filed on an annual |
16 | | basis, with the return for a given year being due by
January 20 |
17 | | of the following year. |
18 | | Such quarter annual and annual returns, as to form and |
19 | | substance,
shall be subject to the same requirements as monthly |
20 | | returns. |
21 | | Notwithstanding any other provision in this Act concerning |
22 | | the time
within which a retailer may file his return, in the |
23 | | case of any retailer
who ceases to engage in a kind of business |
24 | | which makes him responsible
for filing returns under this Act, |
25 | | such retailer shall file a final
return under this Act with the |
26 | | Department not more than one month after
discontinuing such |
|
| | HB2682 | - 92 - | LRB101 09562 HLH 54660 b |
|
|
1 | | business. |
2 | | Where the same person has more than one business registered |
3 | | with the
Department under separate registrations under this |
4 | | Act, such person may
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 | | In addition, with respect to motor vehicles, watercraft,
|
8 | | aircraft, and trailers that are required to be registered with |
9 | | an agency of
this State, except as otherwise provided in this |
10 | | Section, every
retailer selling this kind of tangible personal |
11 | | property shall file,
with the Department, upon a form to be |
12 | | prescribed and supplied by the
Department, a separate return |
13 | | for each such item of tangible personal
property which the |
14 | | retailer sells, except that if, in the same
transaction, (i) a |
15 | | retailer of aircraft, watercraft, motor vehicles or
trailers |
16 | | transfers more than one aircraft, watercraft, motor
vehicle or |
17 | | trailer to another aircraft, watercraft, motor vehicle
|
18 | | retailer or trailer retailer for the purpose of resale
or (ii) |
19 | | a retailer of aircraft, watercraft, motor vehicles, or trailers
|
20 | | transfers more than one aircraft, watercraft, motor vehicle, or |
21 | | trailer to a
purchaser for use as a qualifying rolling stock as |
22 | | provided in Section 2-5 of
this Act, then
that seller may |
23 | | report the transfer of all aircraft,
watercraft, motor vehicles |
24 | | or trailers involved in that transaction to the
Department on |
25 | | the same uniform invoice-transaction reporting return form. |
26 | | For
purposes of this Section, "watercraft" means a Class 2, |
|
| | HB2682 | - 93 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Class 3, or Class 4
watercraft as defined in Section 3-2 of the |
2 | | Boat Registration and Safety Act, a
personal watercraft, or any |
3 | | boat equipped with an inboard motor. |
4 | | In addition, with respect to motor vehicles, watercraft, |
5 | | aircraft, and trailers that are required to be registered with |
6 | | an agency of this State, every person who is engaged in the |
7 | | business of leasing or renting such items and who, in |
8 | | connection with such business, sells any such item to a |
9 | | retailer for the purpose of resale is, notwithstanding any |
10 | | other provision of this Section to the contrary, authorized to |
11 | | meet the return-filing requirement of this Act by reporting the |
12 | | transfer of all the aircraft, watercraft, motor vehicles, or |
13 | | trailers transferred for resale during a month to the |
14 | | Department on the same uniform invoice-transaction reporting |
15 | | return form on or before the 20th of the month following the |
16 | | month in which the transfer takes place. Notwithstanding any |
17 | | other provision of this Act to the contrary, all returns filed |
18 | | under this paragraph must be filed by electronic means in the |
19 | | manner and form as required by the Department. |
20 | | Any retailer who sells only motor vehicles, watercraft,
|
21 | | aircraft, or trailers that are required to be registered with |
22 | | an agency of
this State, so that all
retailers' occupation tax |
23 | | liability is required to be reported, and is
reported, on such |
24 | | transaction reporting returns and who is not otherwise
required |
25 | | to file monthly or quarterly returns, need not file monthly or
|
26 | | quarterly returns. However, those retailers shall be required |
|
| | HB2682 | - 94 - | LRB101 09562 HLH 54660 b |
|
|
1 | | to
file returns on an annual basis. |
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 1 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 | | or 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 |
|
| | HB2682 | - 95 - | LRB101 09562 HLH 54660 b |
|
|
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 1 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 day 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 |
18 | | Illinois use tax may be transmitted to the Department
by way of |
19 | | the State agency with which, or State officer with whom the
|
20 | | tangible personal property must be titled or registered (if |
21 | | titling or
registration is required) if the Department and such |
22 | | agency or State
officer determine that this procedure will |
23 | | expedite the processing of
applications for title or |
24 | | registration. |
25 | | With each such transaction reporting return, the retailer |
26 | | shall remit
the proper amount of tax due (or shall submit |
|
| | HB2682 | - 96 - | LRB101 09562 HLH 54660 b |
|
|
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
use tax |
4 | | receipt (or a certificate of exemption if the Department is
|
5 | | satisfied that the particular sale is tax exempt) which such |
6 | | purchaser
may submit to the agency with which, or State officer |
7 | | with whom, he must
title or register the tangible personal |
8 | | property that is involved (if
titling or registration is |
9 | | required) in support of such purchaser's
application for an |
10 | | Illinois certificate or other evidence of title or
registration |
11 | | to such 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 | | the 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 |
|
| | HB2682 | - 97 - | LRB101 09562 HLH 54660 b |
|
|
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 | | Refunds made by the seller during the preceding return |
13 | | period to
purchasers, on account of tangible personal property |
14 | | returned to the
seller, shall be allowed as a deduction under |
15 | | subdivision 5 of his monthly
or quarterly return, as the case |
16 | | may be, in case the
seller had theretofore included the |
17 | | receipts from the sale of such
tangible personal property in a |
18 | | return filed by him and had paid the tax
imposed by this Act |
19 | | with respect to such receipts. |
20 | | Where the seller is a corporation, the return filed on |
21 | | behalf of such
corporation shall be signed by the president, |
22 | | vice-president, secretary
or treasurer or by the properly |
23 | | accredited agent of such corporation. |
24 | | Where the seller is a limited liability company, the return |
25 | | filed on behalf
of the limited liability company shall be |
26 | | signed by a manager, member, or
properly accredited agent of |
|
| | HB2682 | - 98 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the limited liability company. |
2 | | Except as provided in this Section, the retailer filing the |
3 | | return
under this Section shall, at the time of filing such |
4 | | return, pay to the
Department the amount of tax imposed by this |
5 | | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% |
6 | | on and after January 1, 1990, or $5 per
calendar year, |
7 | | whichever is greater, which is allowed to
reimburse the |
8 | | retailer for the expenses incurred in keeping records,
|
9 | | preparing and filing returns, remitting the tax and supplying |
10 | | data to
the Department on request. The discount under this |
11 | | Section is not allowed for taxes paid on aviation fuel that are |
12 | | deposited into the State Aviation Program Fund under this Act. |
13 | | Any prepayment made pursuant to Section 2d
of this Act shall be |
14 | | included in the amount on which such
2.1% or 1.75% discount is |
15 | | computed. In the case of retailers who report
and pay the tax |
16 | | on a transaction by transaction basis, as provided in this
|
17 | | Section, such discount shall be taken with each such tax |
18 | | remittance
instead of when such retailer files his periodic |
19 | | return. The discount allowed under this Section is allowed only |
20 | | for returns that are filed in the manner required by this Act. |
21 | | The Department may disallow the discount for retailers whose |
22 | | certificate of registration is revoked at the time the return |
23 | | is filed, but only if the Department's decision to revoke the |
24 | | certificate of registration has become final. |
25 | | Before October 1, 2000, if the taxpayer's average monthly |
26 | | tax liability
to the Department
under this Act, the Use Tax |
|
| | HB2682 | - 99 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Act, the Service Occupation Tax
Act, and the Service Use Tax |
2 | | Act, excluding any liability for prepaid sales
tax to be |
3 | | remitted in accordance with Section 2d of this Act, was
$10,000
|
4 | | or more during the preceding 4 complete calendar quarters, he |
5 | | shall file a
return with the Department each month by the 20th |
6 | | day of the month next
following the month during which such tax |
7 | | liability is incurred and shall
make payments to the Department |
8 | | on or before the 7th, 15th, 22nd and last
day of the month |
9 | | during which such liability is incurred.
On and after October |
10 | | 1, 2000, if the taxpayer's average monthly tax liability
to the |
11 | | Department under this Act, the Use Tax Act, the Service |
12 | | Occupation Tax
Act, and the Service Use Tax Act, excluding any |
13 | | liability for prepaid sales tax
to be remitted in accordance |
14 | | with Section 2d of this Act, was $20,000 or more
during the |
15 | | preceding 4 complete calendar quarters, he shall file a return |
16 | | with
the Department each month by the 20th day of the month |
17 | | next following the month
during which such tax liability is |
18 | | incurred and shall make payment to the
Department on or before |
19 | | the 7th, 15th, 22nd and last day of the month during
which such |
20 | | liability is incurred.
If the month
during which such tax |
21 | | liability is incurred began prior to January 1, 1985,
each |
22 | | payment shall be in an amount equal to 1/4 of the taxpayer's |
23 | | actual
liability for the month or an amount set by the |
24 | | Department not to exceed
1/4 of the average monthly liability |
25 | | of the taxpayer to the Department for
the preceding 4 complete |
26 | | calendar quarters (excluding the month of highest
liability and |
|
| | HB2682 | - 100 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the month of lowest liability in such 4 quarter period). If
the |
2 | | month during which such tax liability is incurred begins on or |
3 | | after
January 1, 1985 and prior to January 1, 1987, each |
4 | | payment shall be in an
amount equal to 22.5% of the taxpayer's |
5 | | actual liability for the month or
27.5% of the taxpayer's |
6 | | liability for the same calendar
month of the preceding year. If |
7 | | the month during which such tax
liability is incurred begins on |
8 | | or after January 1, 1987 and prior to
January 1, 1988, each |
9 | | payment shall be in an amount equal to 22.5% of the
taxpayer's |
10 | | actual liability for the month or 26.25% of the taxpayer's
|
11 | | liability for the same calendar month of the preceding year. If |
12 | | the month
during which such tax liability is incurred begins on |
13 | | or after January 1,
1988, and prior to January 1, 1989, or |
14 | | begins on or after January 1, 1996, each
payment shall be in an |
15 | | amount
equal to 22.5% of the taxpayer's actual liability for |
16 | | the month or 25% of
the taxpayer's liability for the same |
17 | | calendar month of the preceding year. If
the month during which |
18 | | such tax liability is incurred begins on or after
January 1, |
19 | | 1989, and prior to January 1, 1996, each payment shall be in an
|
20 | | amount equal to 22.5% of the
taxpayer's actual liability for |
21 | | the month or 25% of the taxpayer's
liability for the same |
22 | | calendar month of the preceding year or 100% of the
taxpayer's |
23 | | actual liability for the quarter monthly reporting period. The
|
24 | | amount of such quarter monthly payments shall be credited |
25 | | against
the final tax liability of the taxpayer's return for |
26 | | that month. Before
October 1, 2000, once
applicable, the |
|
| | HB2682 | - 101 - | LRB101 09562 HLH 54660 b |
|
|
1 | | requirement of the making of quarter monthly payments to
the |
2 | | Department by taxpayers having an average monthly tax liability |
3 | | of
$10,000 or more as determined in the manner provided above
|
4 | | shall continue
until such taxpayer's average monthly liability |
5 | | to the Department during
the preceding 4 complete calendar |
6 | | quarters (excluding the month of highest
liability and the |
7 | | month of lowest liability) is less than
$9,000, or until
such |
8 | | taxpayer's average monthly liability to the Department as |
9 | | computed for
each calendar quarter of the 4 preceding complete |
10 | | calendar quarter period
is less than $10,000. However, if a |
11 | | taxpayer can show the
Department that
a substantial change in |
12 | | the taxpayer's business has occurred which causes
the taxpayer |
13 | | to anticipate that his average monthly tax liability for the
|
14 | | reasonably foreseeable future will fall below the $10,000 |
15 | | threshold
stated above, then
such taxpayer
may petition the |
16 | | Department for a change in such taxpayer's reporting
status. On |
17 | | and after October 1, 2000, once applicable, the requirement of
|
18 | | the making of quarter monthly payments to the Department by |
19 | | taxpayers having an
average monthly tax liability of $20,000 or |
20 | | more as determined in the manner
provided above shall continue |
21 | | until such taxpayer's average monthly liability
to the |
22 | | Department during the preceding 4 complete calendar quarters |
23 | | (excluding
the month of highest liability and the month of |
24 | | lowest liability) is less than
$19,000 or until such taxpayer's |
25 | | average monthly liability to the Department as
computed for |
26 | | each calendar quarter of the 4 preceding complete calendar |
|
| | HB2682 | - 102 - | LRB101 09562 HLH 54660 b |
|
|
1 | | quarter
period is less than $20,000. However, if a taxpayer can |
2 | | show the Department
that a substantial change in the taxpayer's |
3 | | business has occurred which causes
the taxpayer to anticipate |
4 | | that his average monthly tax liability for the
reasonably |
5 | | foreseeable future will fall below the $20,000 threshold stated
|
6 | | above, then such taxpayer may petition the Department for a |
7 | | change in such
taxpayer's reporting status. The Department |
8 | | shall change such taxpayer's
reporting status
unless it finds |
9 | | that such change is seasonal in nature and not likely to be
|
10 | | long term. If any such quarter monthly payment is not paid at |
11 | | the time or
in the amount required by this Section, then the |
12 | | taxpayer shall be liable for
penalties and interest on the |
13 | | difference
between the minimum amount due as a payment and the |
14 | | amount of such quarter
monthly payment actually and timely |
15 | | paid, except insofar as the
taxpayer has previously made |
16 | | payments for that month to the Department in
excess of the |
17 | | minimum payments previously due as provided in this Section.
|
18 | | The Department shall make reasonable rules and regulations to |
19 | | govern the
quarter monthly payment amount and quarter monthly |
20 | | payment dates for
taxpayers who file on other than a calendar |
21 | | monthly basis. |
22 | | The provisions of this paragraph apply before October 1, |
23 | | 2001.
Without regard to whether a taxpayer is required to make |
24 | | quarter monthly
payments as specified above, any taxpayer who |
25 | | is required by Section 2d
of this Act to collect and remit |
26 | | prepaid taxes and has collected prepaid
taxes which average in |
|
| | HB2682 | - 103 - | LRB101 09562 HLH 54660 b |
|
|
1 | | excess of $25,000 per month during the preceding
2 complete |
2 | | calendar quarters, shall file a return with the Department as
|
3 | | required by Section 2f and shall make payments to the |
4 | | Department on or before
the 7th, 15th, 22nd and last day of the |
5 | | month during which such liability
is incurred. If the month |
6 | | during which such tax liability is incurred
began prior to |
7 | | September 1, 1985 (the effective date of Public Act 84-221), |
8 | | each
payment shall be in an amount not less than 22.5% of the |
9 | | taxpayer's actual
liability under Section 2d. If the month |
10 | | during which such tax liability
is incurred begins on or after |
11 | | January 1, 1986, each payment shall be in an
amount equal to |
12 | | 22.5% of the taxpayer's actual liability for the month or
27.5% |
13 | | of the taxpayer's liability for the same calendar month of the
|
14 | | preceding calendar year. If the month during which such tax |
15 | | liability is
incurred begins on or after January 1, 1987, each |
16 | | payment shall be in an
amount equal to 22.5% of the taxpayer's |
17 | | actual liability for the month or
26.25% of the taxpayer's |
18 | | liability for the same calendar month of the
preceding year. |
19 | | The amount of such quarter monthly payments shall be
credited |
20 | | against the final tax liability of the taxpayer's return for |
21 | | that
month filed under this Section or Section 2f, as the case |
22 | | may be. Once
applicable, the requirement of the making of |
23 | | quarter monthly payments to
the Department pursuant to this |
24 | | paragraph shall continue until such
taxpayer's average monthly |
25 | | prepaid tax collections during the preceding 2
complete |
26 | | calendar quarters is $25,000 or less. If any such quarter |
|
| | HB2682 | - 104 - | LRB101 09562 HLH 54660 b |
|
|
1 | | monthly
payment is not paid at the time or in the amount |
2 | | required, the taxpayer
shall be liable for penalties and |
3 | | interest on such difference, except
insofar as the taxpayer has |
4 | | previously made payments for that month in
excess of the |
5 | | minimum payments previously due. |
6 | | The provisions of this paragraph apply on and after October |
7 | | 1, 2001.
Without regard to whether a taxpayer is required to |
8 | | make quarter monthly
payments as specified above, any taxpayer |
9 | | who is required by Section 2d of this
Act to collect and remit |
10 | | prepaid taxes and has collected prepaid taxes that
average in |
11 | | excess of $20,000 per month during the preceding 4 complete |
12 | | calendar
quarters shall file a return with the Department as |
13 | | required by Section 2f
and shall make payments to the |
14 | | Department on or before the 7th, 15th, 22nd and
last day of the |
15 | | month during which the liability is incurred. Each payment
|
16 | | shall be in an amount equal to 22.5% of the taxpayer's actual |
17 | | liability for the
month or 25% of the taxpayer's liability for |
18 | | the same calendar month of the
preceding year. The amount of |
19 | | the quarter monthly payments shall be credited
against the |
20 | | final tax liability of the taxpayer's return for that month |
21 | | filed
under this Section or Section 2f, as the case may be. |
22 | | Once applicable, the
requirement of the making of quarter |
23 | | monthly payments to the Department
pursuant to this paragraph |
24 | | shall continue until the taxpayer's average monthly
prepaid tax |
25 | | collections during the preceding 4 complete calendar quarters
|
26 | | (excluding the month of highest liability and the month of |
|
| | HB2682 | - 105 - | LRB101 09562 HLH 54660 b |
|
|
1 | | lowest liability) is
less than $19,000 or until such taxpayer's |
2 | | average monthly liability to the
Department as computed for |
3 | | each calendar quarter of the 4 preceding complete
calendar |
4 | | quarters is less than $20,000. If any such quarter monthly |
5 | | payment is
not paid at the time or in the amount required, the |
6 | | taxpayer shall be liable
for penalties and interest on such |
7 | | difference, except insofar as the taxpayer
has previously made |
8 | | payments for that month in excess of the minimum payments
|
9 | | previously due. |
10 | | If any payment provided for in this Section exceeds
the |
11 | | taxpayer's liabilities under this Act, the Use Tax Act, the |
12 | | Service
Occupation Tax Act and the Service Use Tax Act, as |
13 | | shown on an original
monthly return, the Department shall, if |
14 | | requested by the taxpayer, issue to
the taxpayer a credit |
15 | | memorandum no later than 30 days after the date of
payment. The |
16 | | credit evidenced by such credit memorandum may
be assigned by |
17 | | the taxpayer to a similar taxpayer under this Act, the
Use Tax |
18 | | Act, the Service Occupation Tax Act or the Service Use Tax Act, |
19 | | in
accordance with reasonable rules and regulations to be |
20 | | prescribed by the
Department. If no such request is made, the |
21 | | taxpayer may credit such excess
payment against tax liability |
22 | | subsequently to be remitted to the Department
under this Act, |
23 | | the Use Tax Act, the Service Occupation Tax Act or the
Service |
24 | | Use Tax Act, in accordance with reasonable rules and |
25 | | regulations
prescribed by the Department. If the Department |
26 | | subsequently determined
that all or any part of the credit |
|
| | HB2682 | - 106 - | LRB101 09562 HLH 54660 b |
|
|
1 | | taken was not actually due to the
taxpayer, the taxpayer's 2.1% |
2 | | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% |
3 | | of the difference between the credit taken and that
actually |
4 | | due, and that taxpayer shall be liable for penalties and |
5 | | interest
on such difference. |
6 | | If a retailer of motor fuel is entitled to a credit under |
7 | | Section 2d of
this Act which exceeds the taxpayer's liability |
8 | | to the Department under
this Act for the month which the |
9 | | taxpayer is filing a return, the
Department shall issue the |
10 | | taxpayer a credit memorandum for the excess. |
11 | | Beginning January 1, 1990, each month the Department shall |
12 | | pay into
the Local Government Tax Fund, a special fund in the |
13 | | State treasury which
is hereby created, the net revenue |
14 | | realized for the preceding month from
the 1% tax imposed under |
15 | | this Act. |
16 | | Beginning January 1, 1990, each month the Department shall |
17 | | pay into
the County and Mass Transit District Fund, a special |
18 | | fund in the State
treasury which is hereby created, 4% of the |
19 | | net revenue realized
for the preceding month from the 6.25% |
20 | | general rate other than aviation fuel sold on or after December |
21 | | 1, 2019. This exception for aviation fuel only applies for so |
22 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and |
23 | | 49 U.S.C. 47133 are binding on the State . |
24 | | For aviation fuel sold on or after December 1, 2019, each |
25 | | month the Department shall pay into the State Aviation Program |
26 | | Fund 4% of the net revenue realized for the preceding month |
|
| | HB2682 | - 107 - | LRB101 09562 HLH 54660 b |
|
|
1 | | from the 6.25% general rate on the selling price of aviation |
2 | | fuel, less an amount estimated by the Department to be required |
3 | | for refunds of the 4% portion of the tax on aviation fuel under |
4 | | this Act, which amount shall be deposited into the Aviation |
5 | | fuel Sales Tax Refund Fund. The Department shall only pay |
6 | | moneys into the State Aviation Program Fund and the Aviation |
7 | | Fuel Sales Tax Refund Fund under this Act for so long as the |
8 | | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
9 | | 47133 are binding on the State. |
10 | | Beginning August 1, 2000, each
month the Department shall |
11 | | pay into the
County and Mass Transit District Fund 20% of the |
12 | | net revenue realized for the
preceding month from the 1.25% |
13 | | rate on the selling price of motor fuel and
gasohol. Beginning |
14 | | September 1, 2010, each month the Department shall pay into the |
15 | | County and Mass Transit District Fund 20% of the net revenue |
16 | | realized for the preceding month from the 1.25% rate on the |
17 | | selling price of sales tax holiday items. |
18 | | Beginning January 1, 1990, each month the Department shall |
19 | | pay into
the Local Government Tax Fund 16% of the net revenue |
20 | | realized for the
preceding month from the 6.25% general rate on |
21 | | the selling price of
tangible personal property other than |
22 | | aviation fuel sold on or after December 1, 2019. This exception |
23 | | for 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, 2019, each |
|
| | HB2682 | - 108 - | LRB101 09562 HLH 54660 b |
|
|
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. Beginning September 1, |
16 | | 2010, each month the Department shall pay into the Local |
17 | | Government Tax Fund 80% of the net revenue realized for the |
18 | | preceding month from the 1.25% rate on the selling price of |
19 | | sales tax holiday items. |
20 | | Beginning October 1, 2009, each month the Department shall |
21 | | pay into the Capital Projects Fund an amount that is equal to |
22 | | an amount estimated by the Department to represent 80% of the |
23 | | net revenue realized for the preceding month from the sale of |
24 | | candy, grooming and hygiene products, and soft drinks that had |
25 | | been taxed at a rate of 1% prior to September 1, 2009 but that |
26 | | are now taxed at 6.25%. |
|
| | HB2682 | - 109 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Beginning July 1, 2011, each
month the Department shall pay |
2 | | into the Clean Air Act Permit Fund 80% of the net revenue |
3 | | realized for the
preceding month from the 6.25% general rate on |
4 | | the selling price of sorbents used in Illinois in the process |
5 | | of sorbent injection as used to comply with the Environmental |
6 | | Protection Act or the federal Clean Air Act, but the total |
7 | | payment into the Clean Air Act Permit Fund under this Act and |
8 | | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. |
9 | | Beginning July 1, 2013, each month the Department shall pay |
10 | | into the Underground Storage Tank Fund from the proceeds |
11 | | collected under this Act, the Use Tax Act, the Service Use Tax |
12 | | Act, and the Service Occupation Tax Act an amount equal to the |
13 | | average monthly deficit in the Underground Storage Tank Fund |
14 | | during the prior year, as certified annually by the Illinois |
15 | | Environmental Protection Agency, but the total payment into the |
16 | | Underground Storage Tank Fund under this Act, the Use Tax Act, |
17 | | the Service Use Tax Act, and the Service Occupation Tax Act |
18 | | shall not exceed $18,000,000 in any State fiscal year. As used |
19 | | in this paragraph, the "average monthly deficit" shall be equal |
20 | | to the difference between the average monthly claims for |
21 | | payment by the fund and the average monthly revenues deposited |
22 | | into the fund, excluding payments made pursuant to this |
23 | | paragraph. |
24 | | Beginning July 1, 2015, of the remainder of the moneys |
25 | | received by the Department under the Use Tax Act, the Service |
26 | | Use Tax Act, the Service Occupation Tax Act, and this Act, each |
|
| | HB2682 | - 110 - | LRB101 09562 HLH 54660 b |
|
|
1 | | month the Department shall deposit $500,000 into the State |
2 | | Crime Laboratory Fund. |
3 | | Of the remainder of the moneys received by the Department |
4 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the |
5 | | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on |
6 | | and after July 1, 1989,
3.8% thereof shall be paid into the |
7 | | Build Illinois Fund; provided, however,
that if in any fiscal |
8 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case |
9 | | may be, of the moneys received by the Department and required |
10 | | to
be paid into the Build Illinois Fund pursuant to this Act, |
11 | | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax |
12 | | Act, and Section 9 of the
Service Occupation Tax Act, such Acts |
13 | | being hereinafter called the "Tax
Acts" and such aggregate of |
14 | | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter |
15 | | called the "Tax Act Amount", and (2) the amount
transferred to |
16 | | the Build Illinois Fund from the State and Local Sales Tax
|
17 | | Reform Fund shall be less than the Annual Specified Amount (as |
18 | | hereinafter
defined), an amount equal to the difference shall |
19 | | be immediately paid into
the Build Illinois Fund from other |
20 | | moneys received by the Department
pursuant to the Tax Acts; the |
21 | | "Annual Specified Amount" means the amounts
specified below for |
22 | | fiscal years 1986 through 1993: |
|
23 | | Fiscal Year | Annual Specified Amount | |
24 | | 1986 | $54,800,000 | |
25 | | 1987 | $76,650,000 | |
26 | | 1988 | $80,480,000 | |
|
|
| | HB2682 | - 111 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 1989 | $88,510,000 | |
2 | | 1990 | $115,330,000 | |
3 | | 1991 | $145,470,000 | |
4 | | 1992 | $182,730,000 | |
5 | | 1993 | $206,520,000; |
|
6 | | and means the Certified Annual Debt Service Requirement (as |
7 | | defined in
Section 13 of the Build Illinois Bond Act) or the |
8 | | Tax Act Amount, whichever
is greater, for fiscal year 1994 and |
9 | | each fiscal year thereafter; and
further provided, that if on |
10 | | the last business day of any month the sum of
(1) the Tax Act |
11 | | Amount required to be deposited into the Build Illinois
Bond |
12 | | Account in the Build Illinois Fund during such month and (2) |
13 | | the
amount transferred to the Build Illinois Fund from the |
14 | | State and Local
Sales Tax Reform Fund shall have been less than |
15 | | 1/12 of the Annual
Specified Amount, an amount equal to the |
16 | | difference shall be immediately
paid into the Build Illinois |
17 | | Fund from other moneys received by the
Department pursuant to |
18 | | the Tax Acts; and, further provided, that in no
event shall the |
19 | | payments required under the preceding proviso result in
|
20 | | aggregate payments into the Build Illinois Fund pursuant to |
21 | | this clause (b)
for any fiscal year in excess of the greater of |
22 | | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for |
23 | | such fiscal year. The amounts payable
into the Build Illinois |
24 | | Fund under clause (b) of the first sentence in this
paragraph |
25 | | shall be payable only until such time as the aggregate amount |
26 | | on
deposit under each trust indenture securing Bonds issued and |
|
| | HB2682 | - 112 - | LRB101 09562 HLH 54660 b |
|
|
1 | | outstanding
pursuant to the Build Illinois Bond Act is |
2 | | sufficient, taking into account
any future investment income, |
3 | | to fully provide, in accordance with such
indenture, for the |
4 | | defeasance of or the payment of the principal of,
premium, if |
5 | | any, and interest on the Bonds secured by such indenture and on
|
6 | | any Bonds expected to be issued thereafter and all fees and |
7 | | costs payable
with respect thereto, all as certified by the |
8 | | Director of the Bureau of the
Budget (now Governor's Office of |
9 | | Management and Budget). If on the last
business day of any |
10 | | month in which Bonds are
outstanding pursuant to the Build |
11 | | Illinois Bond Act, the aggregate of
moneys deposited in the |
12 | | Build Illinois Bond Account in the Build Illinois
Fund in such |
13 | | month shall be less than the amount required to be transferred
|
14 | | in such month from the Build Illinois Bond Account to the Build |
15 | | Illinois
Bond Retirement and Interest Fund pursuant to Section |
16 | | 13 of the Build
Illinois Bond Act, an amount equal to such |
17 | | deficiency shall be immediately
paid from other moneys received |
18 | | by the Department pursuant to the Tax Acts
to the Build |
19 | | Illinois Fund; provided, however, that any amounts paid to the
|
20 | | Build Illinois Fund in any fiscal year pursuant to this |
21 | | sentence shall be
deemed to constitute payments pursuant to |
22 | | clause (b) of the first sentence
of this paragraph and shall |
23 | | reduce the amount otherwise payable for such
fiscal year |
24 | | pursuant to that clause (b). The moneys received by the
|
25 | | Department pursuant to this Act and required to be deposited |
26 | | into the Build
Illinois Fund are subject to the pledge, claim |
|
| | HB2682 | - 113 - | LRB101 09562 HLH 54660 b |
|
|
1 | | and charge set forth in
Section 12 of the Build Illinois Bond |
2 | | Act. |
3 | | Subject to payment of amounts into the Build Illinois Fund |
4 | | as provided in
the preceding paragraph or in any amendment |
5 | | thereto hereafter enacted, the
following specified monthly |
6 | | installment of the amount requested in the
certificate of the |
7 | | Chairman of the Metropolitan Pier and Exposition
Authority |
8 | | provided under Section 8.25f of the State Finance Act, but not |
9 | | in
excess of sums designated as "Total Deposit", shall be |
10 | | deposited in the
aggregate from collections under Section 9 of |
11 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section |
12 | | 9 of the Service Occupation Tax Act, and
Section 3 of the |
13 | | Retailers' Occupation Tax Act into the McCormick Place
|
14 | | Expansion Project Fund in the specified fiscal years. |
|
15 | | Fiscal Year | | Total Deposit | |
16 | | 1993 | | $0 | |
17 | | 1994 | | 53,000,000 | |
18 | | 1995 | | 58,000,000 | |
19 | | 1996 | | 61,000,000 | |
20 | | 1997 | | 64,000,000 | |
21 | | 1998 | | 68,000,000 | |
22 | | 1999 | | 71,000,000 | |
23 | | 2000 | | 75,000,000 | |
24 | | 2001 | | 80,000,000 | |
25 | | 2002 | | 93,000,000 | |
|
|
| | HB2682 | - 114 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 2003 | | 99,000,000 | |
2 | | 2004 | | 103,000,000 | |
3 | | 2005 | | 108,000,000 | |
4 | | 2006 | | 113,000,000 | |
5 | | 2007 | | 119,000,000 | |
6 | | 2008 | | 126,000,000 | |
7 | | 2009 | | 132,000,000 | |
8 | | 2010 | | 139,000,000 | |
9 | | 2011 | | 146,000,000 | |
10 | | 2012 | | 153,000,000 | |
11 | | 2013 | | 161,000,000 | |
12 | | 2014 | | 170,000,000 | |
13 | | 2015 | | 179,000,000 | |
14 | | 2016 | | 189,000,000 | |
15 | | 2017 | | 199,000,000 | |
16 | | 2018 | | 210,000,000 | |
17 | | 2019 | | 221,000,000 | |
18 | | 2020 | | 233,000,000 | |
19 | | 2021 | | 246,000,000 | |
20 | | 2022 | | 260,000,000 | |
21 | | 2023 | | 275,000,000 | |
22 | | 2024 | | 275,000,000 | |
23 | | 2025 | | 275,000,000 | |
24 | | 2026 | | 279,000,000 | |
25 | | 2027 | | 292,000,000 | |
26 | | 2028 | | 307,000,000 | |
|
|
| | HB2682 | - 115 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 2029 | | 322,000,000 | |
2 | | 2030 | | 338,000,000 | |
3 | | 2031 | | 350,000,000 | |
4 | | 2032 | | 350,000,000 | |
5 | | and | | |
|
6 | | each fiscal year | | |
|
7 | | thereafter that bonds | | |
|
8 | | are outstanding under | | |
|
9 | | Section 13.2 of the | | |
|
10 | | Metropolitan Pier and | | |
|
11 | | Exposition Authority Act, | | |
|
12 | | but not after fiscal year 2060. | | |
|
13 | | Beginning July 20, 1993 and in each month of each fiscal |
14 | | year thereafter,
one-eighth of the amount requested in the |
15 | | certificate of the Chairman of
the Metropolitan Pier and |
16 | | Exposition Authority for that fiscal year, less
the amount |
17 | | deposited into the McCormick Place Expansion Project Fund by |
18 | | the
State Treasurer in the respective month under subsection |
19 | | (g) of Section 13
of the Metropolitan Pier and Exposition |
20 | | Authority Act, plus cumulative
deficiencies in the deposits |
21 | | required under this Section for previous
months and years, |
22 | | shall be deposited into the McCormick Place Expansion
Project |
23 | | Fund, until the full amount requested for the fiscal year, but |
24 | | not
in excess of the amount specified above as "Total Deposit", |
25 | | has been deposited. |
26 | | Subject to payment of amounts into the Capital Projects |
|
| | HB2682 | - 116 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Fund, the Clean Air Act (CAA) Permit Fund, the Build Illinois |
2 | | Fund, and the McCormick Place Expansion Project Fund pursuant |
3 | | to the preceding paragraphs or in any amendments thereto |
4 | | hereafter enacted, the Department shall each month deposit into |
5 | | the Aviation Fuel Sales Tax Refund Fund an amount estimated by |
6 | | the Department to be required for refunds of the 80% portion of |
7 | | the tax on aviation fuel under this Act. |
8 | | Subject to payment of amounts into the Build Illinois Fund |
9 | | and the
McCormick Place Expansion Project Fund pursuant to the |
10 | | preceding paragraphs
or in any amendments
thereto hereafter |
11 | | enacted, beginning July 1, 1993 and ending on September 30, |
12 | | 2013, the Department shall each
month pay into the Illinois Tax |
13 | | Increment Fund 0.27% of 80% of the net revenue
realized for the |
14 | | preceding month from the 6.25% general rate on the selling
|
15 | | price of tangible personal property. |
16 | | Subject to payment of amounts into the Build Illinois Fund |
17 | | and the
McCormick Place Expansion Project Fund pursuant to the |
18 | | preceding paragraphs or in any
amendments thereto hereafter |
19 | | enacted, beginning with the receipt of the first
report of |
20 | | taxes paid by an eligible business and continuing for a 25-year
|
21 | | period, the Department shall each month pay into the Energy |
22 | | Infrastructure
Fund 80% of the net revenue realized from the |
23 | | 6.25% general rate on the
selling price of Illinois-mined coal |
24 | | that was sold to an eligible business.
For purposes of this |
25 | | paragraph, the term "eligible business" means a new
electric |
26 | | generating facility certified pursuant to Section 605-332 of |
|
| | HB2682 | - 117 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the
Department of Commerce and Economic Opportunity
Law of the |
2 | | Civil Administrative Code of Illinois. |
3 | | Subject to payment of amounts into the Build Illinois Fund, |
4 | | the McCormick Place Expansion Project Fund, the Illinois Tax |
5 | | Increment Fund, and the Energy Infrastructure Fund pursuant to |
6 | | the preceding paragraphs or in any amendments to this Section |
7 | | hereafter enacted, beginning on the first day of the first |
8 | | calendar month to occur on or after August 26, 2014 (the |
9 | | effective date of Public Act 98-1098), each month, from the |
10 | | collections made under Section 9 of the Use Tax Act, Section 9 |
11 | | of the Service Use Tax Act, Section 9 of the Service Occupation |
12 | | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, |
13 | | the Department shall pay into the Tax Compliance and |
14 | | Administration Fund, to be used, subject to appropriation, to |
15 | | fund additional auditors and compliance personnel at the |
16 | | Department of Revenue, an amount equal to 1/12 of 5% of 80% of |
17 | | the cash receipts collected during the preceding fiscal year by |
18 | | the Audit Bureau of the Department under the Use Tax Act, the |
19 | | Service Use Tax Act, the Service Occupation Tax Act, the |
20 | | Retailers' Occupation Tax Act, and associated local occupation |
21 | | and use taxes administered by the Department (except the amount |
22 | | collected on aviation fuel sold on or after December 1, 2019) . |
23 | | Subject to payments of amounts into the Build Illinois |
24 | | Fund, the McCormick Place Expansion Project Fund, the Illinois |
25 | | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax |
26 | | Compliance and Administration Fund as provided in this Section, |
|
| | HB2682 | - 118 - | LRB101 09562 HLH 54660 b |
|
|
1 | | beginning on July 1, 2018 the Department shall pay each month |
2 | | into the Downstate Public Transportation Fund the moneys |
3 | | required to be so paid under Section 2-3 of the Downstate |
4 | | Public Transportation Act. |
5 | | Of the remainder of the moneys received by the Department |
6 | | pursuant to
this Act, 75% thereof shall be paid into the State |
7 | | Treasury and 25% shall
be reserved in a special account and |
8 | | used only for the transfer to the
Common School Fund as part of |
9 | | the monthly transfer from the General Revenue
Fund in |
10 | | accordance with Section 8a of the State Finance Act. |
11 | | The Department may, upon separate written notice to a |
12 | | taxpayer,
require the taxpayer to prepare and file with the |
13 | | Department on a form
prescribed by the Department within not |
14 | | less than 60 days after receipt
of the notice an annual |
15 | | information return for the tax year specified in
the notice. |
16 | | Such annual return to the Department shall include a
statement |
17 | | of gross receipts as shown by the retailer's last Federal |
18 | | income
tax return. If the total receipts of the business as |
19 | | reported in the
Federal income tax return do not agree with the |
20 | | gross receipts reported to
the Department of Revenue for the |
21 | | same period, the retailer shall attach
to his annual return a |
22 | | schedule showing a reconciliation of the 2
amounts and the |
23 | | reasons for the difference. The retailer's annual
return to the |
24 | | Department shall also disclose the cost of goods sold by
the |
25 | | retailer during the year covered by such return, opening and |
26 | | closing
inventories of such goods for such year, costs of goods |
|
| | HB2682 | - 119 - | LRB101 09562 HLH 54660 b |
|
|
1 | | used from stock
or taken from stock and given away by the |
2 | | retailer during such year,
payroll information of the |
3 | | retailer's business during such year and any
additional |
4 | | reasonable information which the Department deems would be
|
5 | | helpful in determining the accuracy of the monthly, quarterly |
6 | | or annual
returns filed by such retailer as provided for in |
7 | | this Section. |
8 | | If the annual information return required by this Section |
9 | | is not
filed when and as required, the taxpayer shall be liable |
10 | | as follows: |
11 | | (i) Until January 1, 1994, the taxpayer shall be liable
|
12 | | for a penalty equal to 1/6 of 1% of the tax due from such |
13 | | taxpayer under
this Act during the period to be covered by |
14 | | the annual return for each
month or fraction of a month |
15 | | until such return is filed as required, the
penalty to be |
16 | | assessed and collected in the same manner as any other
|
17 | | penalty provided for in this Act. |
18 | | (ii) On and after January 1, 1994, the taxpayer shall |
19 | | be
liable for a penalty as described in Section 3-4 of the |
20 | | Uniform Penalty and
Interest Act. |
21 | | The chief executive officer, proprietor, owner or highest |
22 | | ranking
manager shall sign the annual return to certify the |
23 | | accuracy of the
information contained therein. Any person who |
24 | | willfully signs the
annual return containing false or |
25 | | inaccurate information shall be guilty
of perjury and punished |
26 | | accordingly. The annual return form prescribed
by the |
|
| | HB2682 | - 120 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department shall include a warning that the person signing the
|
2 | | return may be liable for perjury. |
3 | | The provisions of this Section concerning the filing of an |
4 | | annual
information return do not apply to a retailer who is not |
5 | | required to
file an income tax return with the United States |
6 | | Government. |
7 | | As soon as possible after the first day of each month, upon |
8 | | certification
of the Department of Revenue, the Comptroller |
9 | | shall order transferred and
the Treasurer shall transfer from |
10 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount |
11 | | equal to 1.7% of 80% of the net revenue realized
under this Act |
12 | | for the second preceding
month.
Beginning April 1, 2000, this |
13 | | transfer is no longer required
and shall not be made. |
14 | | Net revenue realized for a month shall be the revenue |
15 | | collected by the
State pursuant to this Act, less the amount |
16 | | paid out during that month as
refunds to taxpayers for |
17 | | overpayment of liability. |
18 | | For greater simplicity of administration, manufacturers, |
19 | | importers
and wholesalers whose products are sold at retail in |
20 | | Illinois by
numerous retailers, and who wish to do so, may |
21 | | assume the responsibility
for accounting and paying to the |
22 | | Department all tax accruing under this
Act with respect to such |
23 | | sales, if the retailers who are affected do not
make written |
24 | | objection to the Department to this arrangement. |
25 | | Any person who promotes, organizes, provides retail |
26 | | selling space for
concessionaires or other types of sellers at |
|
| | HB2682 | - 121 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the Illinois State Fair, DuQuoin
State Fair, county fairs, |
2 | | local fairs, art shows, flea markets and similar
exhibitions or |
3 | | events, including any transient merchant as defined by Section |
4 | | 2
of the Transient Merchant Act of 1987, is required to file a |
5 | | report with the
Department providing the name of the merchant's |
6 | | business, the name of the
person or persons engaged in |
7 | | merchant's business, the permanent address and
Illinois |
8 | | Retailers Occupation Tax Registration Number of the merchant, |
9 | | the
dates and location of the event and other reasonable |
10 | | information that the
Department may require. The report must be |
11 | | filed not later than the 20th day
of the month next following |
12 | | the month during which the event with retail sales
was held. |
13 | | Any person who fails to file a report required by this Section
|
14 | | commits a business offense and is subject to a fine not to |
15 | | exceed $250. |
16 | | Any person engaged in the business of selling tangible |
17 | | personal
property at retail as a concessionaire or other type |
18 | | of seller at the
Illinois State Fair, county fairs, art shows, |
19 | | flea markets and similar
exhibitions or events, or any |
20 | | transient merchants, as defined by Section 2
of the Transient |
21 | | Merchant Act of 1987, may be required to make a daily report
of |
22 | | the amount of such sales to the Department and to make a daily |
23 | | payment of
the full amount of tax due. The Department shall |
24 | | impose this
requirement when it finds that there is a |
25 | | significant risk of loss of
revenue to the State at such an |
26 | | exhibition or event. Such a finding
shall be based on evidence |
|
| | HB2682 | - 122 - | LRB101 09562 HLH 54660 b |
|
|
1 | | that a substantial number of concessionaires
or other sellers |
2 | | who are not residents of Illinois will be engaging in
the |
3 | | business of selling tangible personal property at retail at the
|
4 | | exhibition or event, or other evidence of a significant risk of |
5 | | loss of revenue
to the State. The Department shall notify |
6 | | concessionaires and other sellers
affected by the imposition of |
7 | | this requirement. In the absence of
notification by the |
8 | | Department, the concessionaires and other sellers
shall file |
9 | | their returns as otherwise required in this Section. |
10 | | (Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; |
11 | | 99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. |
12 | | 7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
|
13 | | (35 ILCS 120/6) (from Ch. 120, par. 445)
|
14 | | Sec. 6. Credit memorandum or refund. If it appears, after |
15 | | claim therefor
filed with the Department, that
an amount of tax |
16 | | or penalty or interest has been paid which was not due under
|
17 | | this Act, whether as the result of a mistake of fact or an |
18 | | error of law,
except as hereinafter provided, then the |
19 | | Department shall issue a credit
memorandum or refund to the |
20 | | person who made the erroneous payment or, if
that person died |
21 | | or became a person under legal disability, to his or her
legal |
22 | | representative, as such.
For purposes of this Section, the tax |
23 | | is deemed to be erroneously paid by
a retailer when the |
24 | | manufacturer of a motor vehicle sold by the retailer
accepts
|
25 | | the return of that automobile and refunds to the purchaser the |
|
| | HB2682 | - 123 - | LRB101 09562 HLH 54660 b |
|
|
1 | | selling price of
that vehicle as provided in the New Vehicle |
2 | | Buyer Protection Act. When a
motor vehicle is returned for a |
3 | | refund of the purchase price under the New
Vehicle Buyer |
4 | | Protection Act, the Department shall issue a credit memorandum
|
5 | | or a refund for the amount of tax paid by the retailer under |
6 | | this Act
attributable to the initial sale of that vehicle. |
7 | | Claims submitted by the
retailer are subject to the same |
8 | | restrictions and procedures provided for in
this Act.
If it is |
9 | | determined that the Department
should issue a credit memorandum |
10 | | or refund, the Department may first apply
the amount thereof |
11 | | against any tax or penalty or interest due or to become
due |
12 | | under this Act or under the Use Tax Act, the Service Occupation |
13 | | Tax
Act, the Service Use Tax Act,
any local occupation or use |
14 | | tax administered by the Department,
Section 4 of the Water |
15 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
16 | | 5.01 of the Local Mass
Transit District Act, or subsections |
17 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
18 | | Authority Act, from the person who made the
erroneous payment. |
19 | | If no tax or penalty or interest is due and no
proceeding is |
20 | | pending to determine whether such person is indebted to the
|
21 | | Department for tax or penalty or interest, the credit |
22 | | memorandum or refund
shall be issued to the claimant; or (in |
23 | | the case of a credit memorandum)
the credit memorandum may be |
24 | | assigned and set over by the lawful holder
thereof, subject to |
25 | | reasonable rules of the Department, to any other person
who is |
26 | | subject to this Act, the Use Tax Act, the Service Occupation |
|
| | HB2682 | - 124 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Tax Act,
the Service Use Tax Act,
any local occupation or use |
2 | | tax administered by the Department,
Section 4 of the Water |
3 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
4 | | 5.01 of the Local Mass
Transit District Act, or subsections |
5 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
6 | | Authority Act,
and the amount thereof applied by the Department |
7 | | against any tax or
penalty or interest due or to become due |
8 | | under this Act or under the Use
Tax Act, the Service Occupation |
9 | | Tax Act, the Service
Use Tax Act,
any local occupation or use |
10 | | tax administered by the Department,
Section 4 of the Water |
11 | | Commission Act of
1985, subsections (b), (c) and (d) of Section |
12 | | 5.01 of the Local Mass
Transit District Act, or subsections |
13 | | (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
14 | | Authority Act, from such assignee. However, as
to any claim for |
15 | | credit or refund filed with the Department on and after
each |
16 | | January 1 and July 1 no amount of tax or penalty or interest
|
17 | | erroneously paid (either in total or partial liquidation of a |
18 | | tax or
penalty or amount of interest under this Act) more than |
19 | | 3 years prior to
such January 1 and July 1, respectively, shall |
20 | | be credited or refunded,
except that if both the Department and |
21 | | the taxpayer have agreed to an
extension of time to issue a |
22 | | notice of tax liability as
provided in Section 4 of this Act, |
23 | | such claim may be filed at any time
prior to the expiration of |
24 | | the period agreed upon.
|
25 | | No claim may be allowed for any amount paid to the |
26 | | Department, whether
paid voluntarily or involuntarily, if paid |
|
| | HB2682 | - 125 - | LRB101 09562 HLH 54660 b |
|
|
1 | | in total or partial liquidation
of an assessment which had |
2 | | become final before the claim for credit or
refund to recover |
3 | | the amount so paid is filed with the Department, or if
paid in |
4 | | total or partial liquidation of a judgment or order of
court. |
5 | | No credit may be allowed or refund made for any amount paid by |
6 | | or
collected from any claimant unless it appears (a) that the |
7 | | claimant bore
the burden of such amount and has not been |
8 | | relieved thereof nor reimbursed
therefor and has not shifted |
9 | | such burden directly or indirectly through
inclusion of such |
10 | | amount in the price of the tangible personal property
sold by |
11 | | him or her or in any manner whatsoever; and that no |
12 | | understanding or
agreement, written or oral, exists whereby he |
13 | | or she or his or her
legal representative may be relieved of |
14 | | the burden of such amount, be
reimbursed therefor or may shift |
15 | | the burden thereof; or (b) that he or she
or his or her legal |
16 | | representative has repaid unconditionally such amount
to his or |
17 | | her vendee (1) who bore the burden thereof and has not shifted
|
18 | | such burden directly or indirectly, in any manner whatsoever; |
19 | | (2) who, if
he or she has shifted such burden, has repaid |
20 | | unconditionally such amount
to his own vendee; and (3) who is |
21 | | not entitled to receive any reimbursement
therefor from any |
22 | | other source than from his or her vendor, nor to be
relieved of |
23 | | such burden in any manner whatsoever. No credit may be allowed
|
24 | | or refund made for any amount paid by or collected from any |
25 | | claimant unless
it appears that the claimant has |
26 | | unconditionally repaid, to the purchaser,
any amount collected |
|
| | HB2682 | - 126 - | LRB101 09562 HLH 54660 b |
|
|
1 | | from the purchaser and retained by the claimant with
respect to |
2 | | the same transaction under the Use Tax Act.
|
3 | | Any credit or refund that is allowed under this Section |
4 | | shall bear interest
at the rate and in the manner specified in |
5 | | the Uniform Penalty and Interest
Act.
|
6 | | In case the Department determines that the claimant is |
7 | | entitled to a
refund, such refund shall be made only from the |
8 | | Aviation Fuel Sales Tax Refund Fund or from such appropriation |
9 | | as may be
available for that purpose , as appropriate . If it |
10 | | appears unlikely that the amount available
appropriated would |
11 | | permit everyone having a claim allowed during the period
|
12 | | covered by such appropriation or from the Aviation Fuel Sales |
13 | | Tax Refund Fund, as appropriate, to elect to receive a cash |
14 | | refund, the
Department, by rule or regulation, shall provide |
15 | | for the payment of refunds in
hardship cases and shall define |
16 | | what types of cases qualify as hardship cases.
|
17 | | If a retailer who has failed to pay retailers' occupation |
18 | | tax on gross
receipts from retail sales is required by the |
19 | | Department to pay such tax,
such retailer, without filing any |
20 | | formal claim with the Department, shall
be allowed to take |
21 | | credit against such retailers' occupation tax liability
to the |
22 | | extent, if any, to which such retailer has paid an amount |
23 | | equivalent
to retailers' occupation tax or has paid use tax in |
24 | | error to his or her vendor
or vendors of the same tangible |
25 | | personal property which such retailer bought
for resale and did |
26 | | not first use before selling it, and no penalty or
interest |
|
| | HB2682 | - 127 - | LRB101 09562 HLH 54660 b |
|
|
1 | | shall be charged to such retailer on the amount of such credit.
|
2 | | However, when such credit is allowed to the retailer by the |
3 | | Department, the
vendor is precluded from refunding any of that |
4 | | tax to the retailer and
filing a claim for credit or refund |
5 | | with respect thereto with the
Department. The provisions of |
6 | | this amendatory Act shall be applied
retroactively, regardless |
7 | | of the date of the transaction.
|
8 | | (Source: P.A. 91-901, eff. 1-1-01.)
|
9 | | (35 ILCS 120/11) (from Ch. 120, par. 450)
|
10 | | Sec. 11. All information received by the Department from |
11 | | returns filed
under this Act, or from any investigation |
12 | | conducted under this Act, shall
be confidential, except for |
13 | | official purposes, and any person who divulges
any such |
14 | | information in any manner, except in accordance with a proper
|
15 | | judicial order or as otherwise provided by law, shall be guilty |
16 | | of a Class
B misdemeanor with a fine not to exceed $7,500.
|
17 | | Nothing in this Act prevents the Director of Revenue from |
18 | | publishing or
making available to the public the names and |
19 | | addresses of persons filing
returns under this Act, or |
20 | | reasonable statistics concerning the operation
of the tax by |
21 | | grouping the contents of returns so the information in any
|
22 | | individual return is not disclosed.
|
23 | | Nothing in this Act prevents the Director of Revenue from |
24 | | divulging to
the United States Government or the government of |
25 | | any other state, or any
officer or agency thereof, for |
|
| | HB2682 | - 128 - | LRB101 09562 HLH 54660 b |
|
|
1 | | exclusively official purposes, information
received by the |
2 | | Department in administering this Act, provided that such
other |
3 | | governmental agency agrees to divulge requested tax |
4 | | information to
the Department.
|
5 | | The Department's furnishing of information derived from a |
6 | | taxpayer's
return or from an investigation conducted under this |
7 | | Act to the surety on a
taxpayer's bond that has been furnished |
8 | | to the Department under this Act,
either to provide notice to |
9 | | such surety of its potential liability under
the bond or, in |
10 | | order to support the Department's demand for payment from
such |
11 | | surety under the bond, is an official purpose within the |
12 | | meaning of
this Section.
|
13 | | The furnishing upon request of information obtained by the |
14 | | Department
from returns filed under this Act or investigations |
15 | | conducted under this
Act to the Illinois Liquor Control |
16 | | Commission for official use is deemed to
be an official purpose |
17 | | within the meaning of this Section.
|
18 | | Notice to a surety of potential liability shall not be |
19 | | given unless the
taxpayer has first been notified, not less |
20 | | than 10 days prior thereto, of
the Department's intent to so |
21 | | notify the surety.
|
22 | | The furnishing upon request of the Auditor General, or his |
23 | | authorized agents,
for official use, of returns filed and |
24 | | information related thereto under
this Act is deemed to be an |
25 | | official purpose within the meaning of this
Section.
|
26 | | Where an appeal or a protest has been filed on behalf of a |
|
| | HB2682 | - 129 - | LRB101 09562 HLH 54660 b |
|
|
1 | | taxpayer, the
furnishing upon request of the attorney for the |
2 | | taxpayer of returns filed
by the taxpayer and information |
3 | | related thereto under this Act is deemed
to be an official |
4 | | purpose within the meaning of this Section.
|
5 | | The furnishing of financial information to a municipality |
6 | | or county, upon request of the chief executive officer thereof, |
7 | | is an official purpose within the meaning of this Section,
|
8 | | provided the municipality or county agrees in
writing to the |
9 | | requirements of this Section. Information provided to |
10 | | municipalities and counties under this paragraph shall be |
11 | | limited to: (1) the business name; (2) the business address; |
12 | | (3) the standard classification number assigned to the |
13 | | business; (4) net revenue distributed to the requesting |
14 | | municipality or county that is directly related to the |
15 | | requesting municipality's or county's local share of the |
16 | | proceeds under the Use Tax Act, the Service Use Tax Act, the |
17 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
18 | | Act distributed from the Local Government Tax Fund, and, if |
19 | | applicable, any locally imposed retailers' occupation tax or |
20 | | service occupation tax; and (5) a listing of all businesses |
21 | | within the requesting municipality or county by account |
22 | | identification number and address. On and after July 1, 2015, |
23 | | the furnishing of financial information to municipalities and |
24 | | counties under this paragraph may be by electronic means.
|
25 | | Information so provided shall be subject to all |
26 | | confidentiality provisions
of this Section. The written |
|
| | HB2682 | - 130 - | LRB101 09562 HLH 54660 b |
|
|
1 | | agreement shall provide for reciprocity,
limitations on |
2 | | access, disclosure, and procedures for requesting information.
|
3 | | The Department may make available to the Board of Trustees |
4 | | of any Metro
East Mass Transit District information contained |
5 | | on transaction reporting
returns required to be filed under |
6 | | Section 3 of this Act that report sales made
within the |
7 | | boundary of the taxing authority of that Metro East Mass |
8 | | Transit
District, as provided in Section 5.01 of the Local Mass |
9 | | Transit District Act.
The disclosure shall be made pursuant to |
10 | | a written agreement between the
Department and the Board of |
11 | | Trustees of a Metro East Mass Transit District,
which is an |
12 | | official purpose within the meaning of this Section. The |
13 | | written
agreement between the Department and the Board of |
14 | | Trustees of a Metro East
Mass Transit District shall provide |
15 | | for reciprocity, limitations on access,
disclosure, and |
16 | | procedures for requesting information. Information so provided
|
17 | | shall be subject to all confidentiality provisions of this |
18 | | Section.
|
19 | | The Director may make available to any State agency, |
20 | | including the
Illinois Supreme Court, which licenses persons to |
21 | | engage in any occupation,
information that a person licensed by |
22 | | such agency has failed to file
returns under this Act or pay |
23 | | the tax, penalty and interest shown therein,
or has failed to |
24 | | pay any final assessment of tax, penalty or interest due
under |
25 | | this Act.
The Director may make available to any State agency, |
26 | | including the Illinois
Supreme
Court, information regarding |
|
| | HB2682 | - 131 - | LRB101 09562 HLH 54660 b |
|
|
1 | | whether a bidder, contractor, or an affiliate of a
bidder or
|
2 | | contractor has failed to collect and remit Illinois Use tax on |
3 | | sales into
Illinois, or any tax
under this Act or pay the tax, |
4 | | penalty, and interest shown therein, or has
failed to pay any
|
5 | | final assessment of tax, penalty, or interest due under this |
6 | | Act, for the
limited purpose of
enforcing bidder and contractor |
7 | | certifications. The Director may make available
to units
of |
8 | | local government and school districts that require bidder and |
9 | | contractor
certifications,
as set forth in Sections 50-11 and |
10 | | 50-12 of the Illinois Procurement Code,
information
regarding |
11 | | whether a bidder, contractor, or an affiliate of a bidder or
|
12 | | contractor has failed
to collect and remit Illinois Use tax on |
13 | | sales into Illinois, file returns under
this Act, or
pay the |
14 | | tax, penalty, and interest shown therein, or has failed to pay |
15 | | any final
assessment
of tax, penalty, or interest due under |
16 | | this Act, for the limited purpose of
enforcing bidder
and |
17 | | contractor certifications. For purposes of this Section, the |
18 | | term
"affiliate" means any
entity that (1) directly, |
19 | | indirectly, or constructively controls another
entity,
(2) is |
20 | | directly,
indirectly, or constructively controlled by another |
21 | | entity, or (3) is subject
to
the control of
a common entity. |
22 | | For purposes of this Section, an entity controls another
entity
|
23 | | if it owns,
directly or individually, more than 10% of the |
24 | | voting securities of that
entity.
As used in
this Section, the |
25 | | term "voting security" means a security that (1) confers upon
|
26 | | the holder
the right to vote for the election of members of the |
|
| | HB2682 | - 132 - | LRB101 09562 HLH 54660 b |
|
|
1 | | board of directors or
similar governing
body of the business or |
2 | | (2) is convertible into, or entitles the holder to
receive upon |
3 | | its
exercise, a security that confers such a right to vote. A |
4 | | general partnership
interest is a
voting security.
|
5 | | The Director may make available to any State agency, |
6 | | including the
Illinois
Supreme Court, units of local |
7 | | government, and school districts, information
regarding
|
8 | | whether a bidder or contractor is an affiliate of a person who |
9 | | is not
collecting
and
remitting Illinois Use taxes for the |
10 | | limited purpose of enforcing bidder and
contractor
|
11 | | certifications.
|
12 | | The Director may also make available to the Secretary of |
13 | | State
information that a limited liability company, which has |
14 | | filed articles of
organization with the Secretary of State, or |
15 | | corporation which has been
issued a certificate of |
16 | | incorporation by the Secretary of State has failed to
file |
17 | | returns under this Act or pay the tax, penalty and interest |
18 | | shown therein,
or has failed to pay any final assessment of |
19 | | tax, penalty or interest due under
this Act. An assessment is |
20 | | final when all proceedings in court for review of
such |
21 | | assessment have terminated or the time for the taking thereof |
22 | | has expired
without such proceedings being instituted.
|
23 | | The Director shall make available for public inspection in |
24 | | the Department's
principal office and for publication, at cost, |
25 | | administrative decisions issued
on or after January 1, 1995. |
26 | | These decisions are to be made available in a
manner so that |
|
| | HB2682 | - 133 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the following taxpayer information is not disclosed:
|
2 | | (1) The names, addresses, and identification numbers |
3 | | of the taxpayer,
related entities, and employees.
|
4 | | (2) At the sole discretion of the Director, trade |
5 | | secrets
or other confidential information identified as |
6 | | such by the taxpayer, no later
than 30 days after receipt |
7 | | of an administrative decision, by such means as the
|
8 | | Department shall provide by rule.
|
9 | | The Director shall determine the appropriate extent of the |
10 | | deletions allowed
in paragraph (2). In the event the taxpayer |
11 | | does not submit deletions, the
Director shall make only the |
12 | | deletions specified in paragraph (1).
|
13 | | The Director shall make available for public inspection and |
14 | | publication an
administrative decision within 180 days after |
15 | | the issuance of the
administrative decision. The term |
16 | | "administrative decision" has the same
meaning as defined in |
17 | | Section 3-101 of Article III of the Code of Civil
Procedure. |
18 | | Costs collected under this Section shall be paid into the Tax
|
19 | | Compliance and Administration Fund.
|
20 | | Nothing contained in this Act shall prevent the Director |
21 | | from divulging
information to any person pursuant to a request |
22 | | or authorization made by the
taxpayer or by an authorized |
23 | | representative of the taxpayer.
|
24 | | The furnishing of information obtained by the Department |
25 | | from returns filed under this amendatory Act of the 101st |
26 | | General Assembly to the Department of Transportation for |
|
| | HB2682 | - 134 - | LRB101 09562 HLH 54660 b |
|
|
1 | | purposes of compliance with this amendatory Act of the 101st |
2 | | General Assembly regarding aviation fuel is deemed to be an |
3 | | official purpose within the meaning of this Section. |
4 | | (Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)
|
5 | | Section 30. The Motor Fuel Tax Law is amended by changing |
6 | | Sections 2, 2b, and 8a as follows:
|
7 | | (35 ILCS 505/2) (from Ch. 120, par. 418)
|
8 | | Sec. 2.
A tax is imposed on the privilege of operating |
9 | | motor vehicles
upon the public highways and recreational-type |
10 | | watercraft upon the waters
of this State.
|
11 | | (a) Prior to August 1, 1989, the tax is imposed at the rate |
12 | | of 13 cents
per gallon on all motor fuel used in motor vehicles |
13 | | operating on the public
highways and recreational type |
14 | | watercraft operating upon the waters of this
State. Beginning |
15 | | on August 1, 1989 and until January 1, 1990, the rate of the
|
16 | | tax imposed in this paragraph shall be 16 cents per gallon. |
17 | | Beginning January
1, 1990, the rate of tax imposed in this |
18 | | paragraph, including the tax on compressed natural gas, shall |
19 | | be 19 cents per
gallon.
|
20 | | (b) The tax on the privilege of operating motor vehicles |
21 | | which use diesel
fuel, liquefied natural gas, or propane shall |
22 | | be the rate according to paragraph (a) plus an additional 2 1/2
|
23 | | cents per gallon. "Diesel fuel" is defined as any product
|
24 | | intended
for use or offered for sale as a fuel for engines in |
|
| | HB2682 | - 135 - | LRB101 09562 HLH 54660 b |
|
|
1 | | which the fuel is injected
into the combustion chamber and |
2 | | ignited by pressure without electric spark.
|
3 | | (c) A tax is imposed upon the privilege of engaging in the |
4 | | business of
selling motor fuel as a retailer or reseller on all |
5 | | motor fuel used in motor
vehicles operating on the public |
6 | | highways and recreational type watercraft
operating upon the |
7 | | waters of this State: (1) at the rate of 3 cents per gallon
on |
8 | | motor fuel owned or possessed by such retailer or reseller at |
9 | | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per |
10 | | gallon on motor fuel owned
or possessed by such retailer or |
11 | | reseller at 12:01 A.M. on January 1, 1990.
|
12 | | Retailers and resellers who are subject to this additional |
13 | | tax shall be
required to inventory such motor fuel and pay this |
14 | | additional tax in a
manner prescribed by the Department of |
15 | | Revenue.
|
16 | | The tax imposed in this paragraph (c) shall be in addition |
17 | | to all other
taxes imposed by the State of Illinois or any unit |
18 | | of local government in this
State.
|
19 | | (d) Except as provided in Section 2a, the collection of a |
20 | | tax based on
gallonage of gasoline used for the propulsion of |
21 | | any aircraft is prohibited
on and after October 1, 1979 , and |
22 | | the collection of a tax based on gallonage of special fuel used |
23 | | for the propulsion of any aircraft is prohibited on and after |
24 | | December 1, 2019 .
|
25 | | (e) The collection of a tax, based on gallonage of all |
26 | | products commonly or
commercially known or sold as 1-K |
|
| | HB2682 | - 136 - | LRB101 09562 HLH 54660 b |
|
|
1 | | kerosene, regardless of its classification
or uses, is |
2 | | prohibited (i) on and after July 1, 1992 until December 31, |
3 | | 1999,
except when the 1-K kerosene is either: (1) delivered |
4 | | into bulk storage
facilities of a bulk user, or (2) delivered |
5 | | directly into the fuel supply tanks
of motor vehicles and (ii) |
6 | | on and after January 1, 2000. Beginning on January
1, 2000, the |
7 | | collection of a tax, based on gallonage of all products |
8 | | commonly
or commercially known or sold as 1-K kerosene, |
9 | | regardless of its classification
or uses, is prohibited except |
10 | | when the 1-K kerosene is delivered directly into
a storage tank |
11 | | that is located at a facility that has withdrawal facilities
|
12 | | that are readily accessible to and are capable of dispensing |
13 | | 1-K kerosene into
the fuel supply tanks of motor vehicles. For |
14 | | purposes of this subsection (e), a facility is considered to |
15 | | have withdrawal facilities that are not "readily accessible to |
16 | | and capable of dispensing 1-K kerosene into the fuel supply |
17 | | tanks of motor vehicles" only if the 1-K kerosene is delivered |
18 | | from: (i) a dispenser hose that is short enough so that it will |
19 | | not reach the fuel supply tank of a motor vehicle or (ii) a |
20 | | dispenser that is enclosed by a fence or other physical barrier |
21 | | so that a vehicle cannot pull alongside the dispenser to permit |
22 | | fueling.
|
23 | | Any person who sells or uses 1-K kerosene for use in motor |
24 | | vehicles upon
which the tax imposed by this Law has not been |
25 | | paid shall be liable for any
tax due on the sales or use of 1-K |
26 | | kerosene.
|
|
| | HB2682 | - 137 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (Source: P.A. 100-9, eff. 7-1-17.)
|
2 | | (35 ILCS 505/2b) (from Ch. 120, par. 418b)
|
3 | | Sec. 2b. Receiver's monthly return. In addition to the tax |
4 | | collection and reporting responsibilities
imposed elsewhere in |
5 | | this Act, a person who is required to pay the tax imposed
by |
6 | | Section 2a of this Act shall pay the tax to the Department by |
7 | | return showing
all fuel purchased, acquired or received and |
8 | | sold, distributed or used during
the preceding calendar month
|
9 | | including losses of fuel as the result of evaporation or |
10 | | shrinkage due to
temperature variations, and such other |
11 | | reasonable information as the
Department may require.
Losses of |
12 | | fuel as the result of evaporation or shrinkage due to |
13 | | temperature
variations may not exceed 1% of the total gallons |
14 | | in
storage at the
beginning of the month, plus the receipts of |
15 | | gallonage during the month, minus
the gallonage remaining in |
16 | | storage at the end of the month. Any loss reported
that is in |
17 | | excess of this amount shall be subject to the tax imposed by
|
18 | | Section
2a of this Law.
On and after July 1, 2001, for each |
19 | | 6-month period January through June, net
losses of fuel (for |
20 | | each category of fuel that is required to be reported on a
|
21 | | return) as the result of evaporation or shrinkage due to |
22 | | temperature variations
may not exceed 1% of the total gallons |
23 | | in storage at the beginning of each
January, plus the receipts |
24 | | of gallonage each January through June, minus the
gallonage |
25 | | remaining in storage at the end of each June. On and after July |
|
| | HB2682 | - 138 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 1,
2001, for each 6-month period July through December, net |
2 | | losses of fuel (for
each category of fuel that is required to |
3 | | be reported on a return) as the
result of evaporation or |
4 | | shrinkage due to temperature variations may not exceed
1% of |
5 | | the total gallons in storage at the beginning of each July, |
6 | | plus the
receipts of gallonage each July through December, |
7 | | minus the gallonage remaining
in storage at the end of each |
8 | | December. Any net loss reported that is in
excess of this |
9 | | amount shall be subject to the tax imposed by Section 2a of |
10 | | this
Law. For purposes of this Section, "net loss" means the |
11 | | number of gallons
gained through temperature variations minus |
12 | | the number of gallons lost through
temperature variations or |
13 | | evaporation for each of the respective 6-month
periods.
|
14 | | The return shall be prescribed by the Department and shall |
15 | | be filed
between the 1st and 20th days of each calendar month. |
16 | | The Department may, in
its discretion, combine the returns |
17 | | filed under this Section, Section 5, and
Section 5a of this |
18 | | Act. The return must be accompanied by appropriate
|
19 | | computer-generated magnetic media supporting schedule data in |
20 | | the format
required by the Department, unless, as provided by |
21 | | rule, the Department grants
an exception upon petition of a |
22 | | taxpayer. If the return is filed timely, the
seller shall take |
23 | | a discount of 2% through June 30, 2003 and 1.75%
thereafter |
24 | | which is allowed to reimburse
the seller for
the expenses |
25 | | incurred in keeping records, preparing and filing returns,
|
26 | | collecting and remitting the tax and supplying data to the |
|
| | HB2682 | - 139 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department on
request.
The discount, however, shall be |
2 | | applicable only to the amount
of payment
which accompanies a |
3 | | return that is filed timely in accordance with this
Section. The |
4 | | discount under this Section is not allowed for taxes paid on |
5 | | aviation fuel that are deposited into the State Aviation |
6 | | Program Fund under this Act.
|
7 | | Beginning on January 1, 2020, each person who is required |
8 | | to pay the tax imposed under Section 2a of this Act on aviation |
9 | | fuel sold or used in this State during the preceding calendar |
10 | | month shall, instead of reporting and paying tax on aviation |
11 | | fuel as otherwise required by this Section, report and pay such |
12 | | tax on a separate aviation fuel tax return, on or before the |
13 | | twentieth day of each calendar month. The requirements related |
14 | | to the return shall be as otherwise provided in this Section. |
15 | | Notwithstanding any other provisions of this Act to the |
16 | | contrary, a person required to pay the tax imposed by Section |
17 | | 2a of this Act on aviation fuel shall file all aviation fuel |
18 | | tax returns and shall make all aviation fuel tax payments by |
19 | | electronic means in the manner and form required by the |
20 | | Department. For purposes of this paragraph, "aviation fuel" |
21 | | means a product that is intended for use or offered for sale as |
22 | | fuel for an aircraft. |
23 | | If any payment provided for in this Section exceeds the |
24 | | receiver's liabilities under this Act, as shown on an original |
25 | | return, the Department may authorize the receiver to credit |
26 | | such excess payment against liability subsequently to be |
|
| | HB2682 | - 140 - | LRB101 09562 HLH 54660 b |
|
|
1 | | remitted to the Department under this Act, in accordance with |
2 | | reasonable rules adopted by the Department. If the Department |
3 | | subsequently determines that all or any part of the credit |
4 | | taken was not actually due to the receiver, the receiver's |
5 | | discount shall be reduced by an amount equal to the difference |
6 | | between the discount as applied to the credit taken and that |
7 | | actually due, and that receiver shall be liable for penalties |
8 | | and interest on such difference. |
9 | | (Source: P.A. 100-1171, eff. 1-4-19.)
|
10 | | (35 ILCS 505/8a) (from Ch. 120, par. 424a)
|
11 | | Sec. 8a.
All money received by the Department under Section |
12 | | 2a of this
Act , except money received from taxes on aviation |
13 | | fuel sold or used on or after December 1, 2019, shall be |
14 | | deposited in the Underground Storage Tank Fund created by
|
15 | | Section 57.11 of the Environmental Protection Act, as now or
|
16 | | hereafter amended. All money received by the Department under |
17 | | Section 2a of this Act for aviation fuel sold or used on or |
18 | | after December 1, 2019, shall be deposited into the State |
19 | | Aviation Program Fund. This exception for aviation fuel only |
20 | | applies for so long as the revenue use requirements of 49 |
21 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. |
22 | | For purposes of this section, "aviation fuel" means a product |
23 | | that is intended for use or offered for sale as fuel for an |
24 | | aircraft.
|
25 | | (Source: P.A. 88-496.)
|
|
| | HB2682 | - 141 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Section 35. The Innovation Development and Economy Act is |
2 | | amended by changing Sections 10 and 31 as follows: |
3 | | (50 ILCS 470/10)
|
4 | | Sec. 10. Definitions. As used in this Act, the following |
5 | | words and phrases shall have the following meanings unless a |
6 | | different meaning clearly appears from the context: |
7 | | "Base year" means the calendar year immediately prior to |
8 | | the calendar year in which the STAR bond district is |
9 | | established.
|
10 | | "Commence work" means the manifest commencement of actual |
11 | | operations on the development site, such as, erecting a |
12 | | building, general on-site and off-site grading and utility |
13 | | installations, commencing design and construction |
14 | | documentation, ordering lead-time materials, excavating the |
15 | | ground to lay a foundation or a basement, or work of like |
16 | | description which a reasonable person would recognize as being |
17 | | done with the intention and purpose to continue work until the |
18 | | project is completed.
|
19 | | "County" means the county in which a proposed STAR bond |
20 | | district is located.
|
21 | | "De minimis" means an amount less than 15% of the land area |
22 | | within a STAR bond district.
|
23 | | "Department of Revenue" means the Department of Revenue of |
24 | | the State of Illinois.
|
|
| | HB2682 | - 142 - | LRB101 09562 HLH 54660 b |
|
|
1 | | "Destination user" means an owner, operator, licensee, |
2 | | co-developer, subdeveloper, or tenant (i) that operates a |
3 | | business within a STAR bond district that is a retail store |
4 | | having at least 150,000 square feet of sales floor area; (ii) |
5 | | that at the time of opening does not have another Illinois |
6 | | location within a 70 mile radius; (iii) that has an annual |
7 | | average of not less than 30% of customers who travel from at |
8 | | least 75 miles away or from out-of-state, as demonstrated by |
9 | | data from a comparable existing store or stores, or, if there |
10 | | is no comparable existing store, as demonstrated by an economic |
11 | | analysis that shows that the proposed retailer will have an |
12 | | annual average of not less than 30% of customers who travel |
13 | | from at least 75 miles away or from out-of-state; and (iv) that |
14 | | makes an initial capital investment, including project costs |
15 | | and other direct costs, of not less than $30,000,000 for such |
16 | | retail store. |
17 | | "Destination hotel" means a hotel (as that term is defined |
18 | | in Section 2 of the Hotel Operators' Occupation Tax Act) |
19 | | complex having at least 150 guest rooms and which also includes |
20 | | a venue for entertainment attractions, rides, or other |
21 | | activities oriented toward the entertainment and amusement of |
22 | | its guests and other patrons. |
23 | | "Developer" means any individual, corporation, trust, |
24 | | estate, partnership, limited liability partnership, limited |
25 | | liability company, or other entity. The term does not include a |
26 | | not-for-profit entity, political subdivision, or other agency |
|
| | HB2682 | - 143 - | LRB101 09562 HLH 54660 b |
|
|
1 | | or instrumentality of the State.
|
2 | | "Director" means the Director of Revenue, who shall consult |
3 | | with the Director of Commerce and Economic Opportunity in any |
4 | | approvals or decisions required by the Director under this Act.
|
5 | | "Economic impact study" means a study conducted by an |
6 | | independent economist to project the financial benefit of the |
7 | | proposed STAR bond project to the local, regional, and State |
8 | | economies, consider the proposed adverse impacts on similar |
9 | | projects and businesses, as well as municipalities within the |
10 | | projected market area, and draw conclusions about the net |
11 | | effect of the proposed STAR bond project on the local, |
12 | | regional, and State economies. A copy of the economic impact |
13 | | study shall be provided to the Director for review. |
14 | | "Eligible area" means any improved or vacant area that (i) |
15 | | is contiguous and is not, in the aggregate, less than 250 acres |
16 | | nor more than 500 acres which must include only parcels of real |
17 | | property directly and substantially benefited by the proposed |
18 | | STAR bond district plan, (ii) is adjacent to a federal |
19 | | interstate highway, (iii) is within one mile of 2 State |
20 | | highways, (iv) is within one mile of an entertainment user, or |
21 | | a major or minor league sports stadium or other similar |
22 | | entertainment venue that had an initial capital investment of |
23 | | at least $20,000,000, and (v) includes land that was previously |
24 | | surface or strip mined. The area may be bisected by streets, |
25 | | highways, roads, alleys, railways, bike paths, streams, |
26 | | rivers, and other waterways and still be deemed contiguous. In |
|
| | HB2682 | - 144 - | LRB101 09562 HLH 54660 b |
|
|
1 | | addition, in order to constitute an eligible area one of the |
2 | | following requirements must be satisfied and all of which are |
3 | | subject to the review and approval of the Director as provided |
4 | | in subsection (d) of Section 15:
|
5 | | (a) the governing body of the political subdivision |
6 | | shall have determined that the area meets the requirements |
7 | | of a "blighted area" as defined under the Tax Increment |
8 | | Allocation Redevelopment Act;
or |
9 | | (b) the governing body of the political subdivision |
10 | | shall have determined that the area is a blighted area as |
11 | | determined under the provisions of Section 11-74.3-5 of the |
12 | | Illinois Municipal Code;
or |
13 | | (c) the governing body of the political subdivision |
14 | | shall make the following findings:
|
15 | | (i) that the vacant portions of the area have |
16 | | remained vacant for at least one year, or that any |
17 | | building located on a vacant portion of the property |
18 | | was demolished within the last year and that the |
19 | | building would have qualified under item (ii) of this |
20 | | subsection;
|
21 | | (ii) if portions of the area are currently |
22 | | developed, that the use, condition, and character of |
23 | | the buildings on the property are not consistent with |
24 | | the purposes set forth in Section 5;
|
25 | | (iii) that the STAR bond district is expected to |
26 | | create or retain job opportunities within the |
|
| | HB2682 | - 145 - | LRB101 09562 HLH 54660 b |
|
|
1 | | political subdivision;
|
2 | | (iv) that the STAR bond district will serve to |
3 | | further the development of adjacent areas;
|
4 | | (v) that without the availability of STAR bonds, |
5 | | the projects described in the STAR bond district plan |
6 | | would not be possible;
|
7 | | (vi) that the master developer meets high |
8 | | standards of creditworthiness and financial strength |
9 | | as demonstrated by one or more of the following: (i) |
10 | | corporate debenture ratings of BBB or higher by |
11 | | Standard & Poor's Corporation or Baa or higher by |
12 | | Moody's Investors Service, Inc.; (ii) a letter from a |
13 | | financial institution with assets of $10,000,000 or |
14 | | more attesting to the financial strength of the master |
15 | | developer; or (iii) specific evidence of equity |
16 | | financing for not less than 10% of the estimated total |
17 | | STAR bond project costs;
|
18 | | (vii) that the STAR bond district will strengthen |
19 | | the commercial sector of the political subdivision;
|
20 | | (viii) that the STAR bond district will enhance the |
21 | | tax base of the political subdivision; and
|
22 | | (ix) that the formation of a STAR bond district is |
23 | | in the best interest of the political subdivision.
|
24 | | "Entertainment user" means an owner, operator, licensee, |
25 | | co-developer, subdeveloper, or tenant that operates a business |
26 | | within a STAR bond district that has a primary use of providing |
|
| | HB2682 | - 146 - | LRB101 09562 HLH 54660 b |
|
|
1 | | a venue for entertainment attractions, rides, or other |
2 | | activities oriented toward the entertainment and amusement of |
3 | | its patrons, occupies at least 20 acres of land in the STAR |
4 | | bond district, and makes an initial capital investment, |
5 | | including project costs and other direct and indirect costs, of |
6 | | not less than $25,000,000 for that venue. |
7 | | "Feasibility study" means a feasibility study as defined in |
8 | | subsection (b) of Section 20.
|
9 | | "Infrastructure" means the public improvements and private |
10 | | improvements that serve the public purposes set forth in |
11 | | Section 5 of this Act and that benefit the STAR bond district |
12 | | or any STAR bond projects, including, but not limited to, |
13 | | streets, drives and driveways, traffic and directional signs |
14 | | and signals, parking lots and parking facilities, |
15 | | interchanges, highways, sidewalks, bridges, underpasses and |
16 | | overpasses, bike and walking trails, sanitary storm sewers and |
17 | | lift stations, drainage conduits, channels, levees, canals, |
18 | | storm water detention and retention facilities, utilities and |
19 | | utility connections, water mains and extensions, and street and |
20 | | parking lot lighting and connections. |
21 | | "Local sales taxes" means any locally imposed taxes |
22 | | received by a municipality, county, or other local governmental |
23 | | entity arising from sales by retailers and servicemen within a |
24 | | STAR bond district, including business district sales taxes and |
25 | | STAR bond occupation taxes, and that portion of the net revenue |
26 | | realized under the Retailers' Occupation Tax Act, the Use Tax |
|
| | HB2682 | - 147 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Act, the Service Use Tax Act, and the Service Occupation Tax |
2 | | Act from transactions at places of business located within a |
3 | | STAR bond district that is deposited into the Local Government |
4 | | Tax Fund and the County and Mass Transit District Fund. For the |
5 | | purpose of this Act, "local sales taxes" does not include (i) |
6 | | any taxes authorized pursuant to the Local Mass Transit |
7 | | District Act or the Metro-East Park and Recreation District Act |
8 | | for so long as the applicable taxing district does not impose a |
9 | | tax on real property, (ii) county school facility occupation |
10 | | taxes imposed pursuant to Section 5-1006.7 of the Counties |
11 | | Code, or (iii) any taxes authorized under the Flood Prevention |
12 | | District Act. |
13 | | "Local sales tax increment" means, except as otherwise |
14 | | provided in this Section, with respect to local sales taxes |
15 | | administered by the Illinois Department of Revenue, (i) all of |
16 | | the local sales tax paid by destination users, destination |
17 | | hotels, and entertainment users that is in excess of the local |
18 | | sales tax paid by destination users, destination hotels, and |
19 | | entertainment users for the same month in the base year, as |
20 | | determined by the Illinois Department of Revenue, (ii) in the |
21 | | case of a municipality forming a STAR bond district that is |
22 | | wholly within the corporate boundaries of the municipality and |
23 | | in the case of a municipality and county forming a STAR bond |
24 | | district that is only partially within such municipality, that |
25 | | portion of the local sales tax paid by taxpayers that are not |
26 | | destination users, destination hotels, or entertainment users |
|
| | HB2682 | - 148 - | LRB101 09562 HLH 54660 b |
|
|
1 | | that is in excess of the local sales tax paid by taxpayers that |
2 | | are not destination users, destination hotels, or |
3 | | entertainment users for the same month in the base year, as |
4 | | determined by the Illinois Department of Revenue, and (iii) in |
5 | | the case of a county in which a STAR bond district is formed |
6 | | that is wholly within a municipality, that portion of the local |
7 | | sales tax paid by taxpayers that are not destination users, |
8 | | destination hotels, or entertainment users that is in excess of |
9 | | the local sales tax paid by taxpayers that are not destination |
10 | | users, destination hotels, or entertainment users for the same |
11 | | month in the base year, as determined by the Illinois |
12 | | Department of Revenue, but only if the corporate authorities of |
13 | | the county adopts an ordinance, and files a copy with the |
14 | | Department within the same time frames as required for STAR |
15 | | bond occupation taxes under Section 31, that designates the |
16 | | taxes referenced in this clause (iii) as part of the local |
17 | | sales tax increment under this Act. "Local sales tax increment" |
18 | | means, with respect to local sales taxes administered by a |
19 | | municipality, county, or other unit of local government, that |
20 | | portion of the local sales tax that is in excess of the local |
21 | | sales tax for the same month in the base year, as determined by |
22 | | the respective municipality, county, or other unit of local |
23 | | government. If any portion of local sales taxes are, at the |
24 | | time of formation of a STAR bond district, already subject to |
25 | | tax increment financing under the Tax Increment Allocation |
26 | | Redevelopment Act, then the local sales tax increment for such |
|
| | HB2682 | - 149 - | LRB101 09562 HLH 54660 b |
|
|
1 | | portion shall be frozen at the base year established in |
2 | | accordance with this Act, and all future incremental increases |
3 | | shall be included in the "local sales tax increment" under this |
4 | | Act. Any party otherwise entitled to receipt of incremental |
5 | | local sales tax revenues through an existing tax increment |
6 | | financing district shall be entitled to continue to receive |
7 | | such revenues up to the amount frozen in the base year. Nothing |
8 | | in this Act shall affect the prior qualification of existing |
9 | | redevelopment project costs incurred that are eligible for |
10 | | reimbursement under the Tax Increment Allocation Redevelopment |
11 | | Act. In such event, prior to approving a STAR bond district, |
12 | | the political subdivision forming the STAR bond district shall |
13 | | take such action as is necessary, including amending the |
14 | | existing tax increment financing district redevelopment plan, |
15 | | to carry out the provisions of this Act. The Illinois |
16 | | Department of Revenue shall allocate the local sales tax |
17 | | increment only if the local sales tax is administered by the |
18 | | Department. "Local sales tax increment" does not include taxes |
19 | | and penalties collected on aviation fuel, as defined in Section |
20 | | 3 of the Retailers' Occupation Tax, sold on or after December |
21 | | 1, 2019. |
22 | | "Market study" means a study to determine the ability of |
23 | | the proposed STAR bond project to gain market share locally and |
24 | | regionally and to remain profitable past the term of repayment |
25 | | of STAR bonds.
|
26 | | "Master developer" means a developer cooperating with a |
|
| | HB2682 | - 150 - | LRB101 09562 HLH 54660 b |
|
|
1 | | political subdivision to plan, develop, and implement a STAR |
2 | | bond project plan for a STAR bond district. Subject to the |
3 | | limitations of Section 25, the master developer may work with |
4 | | and transfer certain development rights to other developers for |
5 | | the purpose of implementing STAR bond project plans and |
6 | | achieving the purposes of this Act. A master developer for a |
7 | | STAR bond district shall be appointed by a political |
8 | | subdivision in the resolution establishing the STAR bond |
9 | | district, and the master developer must, at the time of |
10 | | appointment, own or have control of, through purchase |
11 | | agreements, option contracts, or other means, not less than 50% |
12 | | of the acreage within the STAR bond district and the master |
13 | | developer or its affiliate must have ownership or control on |
14 | | June 1, 2010. |
15 | | "Master development agreement" means an agreement between |
16 | | the master developer and the political subdivision to govern a |
17 | | STAR bond district and any STAR bond projects.
|
18 | | "Municipality" means the city, village, or incorporated |
19 | | town in which a proposed STAR bond district is located.
|
20 | | "Pledged STAR revenues" means those sales tax and revenues |
21 | | and other sources of funds pledged to pay debt service on STAR |
22 | | bonds or to pay project costs pursuant to Section 30. |
23 | | Notwithstanding any provision to the contrary, the following |
24 | | revenues shall not constitute pledged STAR revenues or be |
25 | | available to pay principal and interest on STAR bonds: any |
26 | | State sales tax increment or local sales tax increment from a |
|
| | HB2682 | - 151 - | LRB101 09562 HLH 54660 b |
|
|
1 | | retail entity initiating operations in a STAR bond district |
2 | | while terminating operations at another Illinois location |
3 | | within 25 miles of the STAR bond district. For purposes of this |
4 | | paragraph, "terminating operations" means a closing of a retail |
5 | | operation that is directly related to the opening of the same |
6 | | operation or like retail entity owned or operated by more than |
7 | | 50% of the original ownership in a STAR bond district within |
8 | | one year before or after initiating operations in the STAR bond |
9 | | district, but it does not mean closing an operation for reasons |
10 | | beyond the control of the retail entity, as documented by the |
11 | | retail entity, subject to a reasonable finding by the |
12 | | municipality (or county if such retail operation is not located |
13 | | within a municipality) in which the terminated operations were |
14 | | located that the closed location contained inadequate space, |
15 | | had become economically obsolete, or was no longer a viable |
16 | | location for the retailer or serviceman. |
17 | | "Political subdivision" means a municipality or county |
18 | | which undertakes to establish a STAR bond district pursuant to |
19 | | the provisions of this Act. |
20 | | "Project costs" means and includes the sum total of all |
21 | | costs incurred or estimated to be incurred on or following the |
22 | | date of establishment of a STAR bond district that are |
23 | | reasonable or necessary to implement a STAR bond district plan |
24 | | or any STAR bond project plans, or both, including costs |
25 | | incurred for public improvements and private improvements that |
26 | | serve the public purposes set forth in Section 5 of this Act. |
|
| | HB2682 | - 152 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Such costs include without limitation the following: |
2 | | (a) costs of studies, surveys, development of plans and |
3 | | specifications, formation, implementation, and |
4 | | administration of a STAR bond district, STAR bond district |
5 | | plan, any STAR bond projects, or any STAR bond project |
6 | | plans, including, but not limited to, staff and |
7 | | professional service costs for architectural, engineering, |
8 | | legal, financial, planning, or other services, provided |
9 | | however that no charges for professional services may be |
10 | | based on a percentage of the tax increment collected and no |
11 | | contracts for professional services, excluding |
12 | | architectural and engineering services, may be entered |
13 | | into if the terms of the contract extend beyond a period of |
14 | | 3 years; |
15 | | (b) property assembly costs, including, but not |
16 | | limited to, acquisition of land and other real property or |
17 | | rights or interests therein, located within the boundaries |
18 | | of a STAR bond district, demolition of buildings, site |
19 | | preparation, site improvements that serve as an engineered |
20 | | barrier addressing ground level or below ground |
21 | | environmental contamination, including, but not limited |
22 | | to, parking lots and other concrete or asphalt barriers, |
23 | | the clearing and grading of land, and importing additional |
24 | | soil and fill materials, or removal of soil and fill |
25 | | materials from the site; |
26 | | (c) subject to paragraph (d), costs of buildings and |
|
| | HB2682 | - 153 - | LRB101 09562 HLH 54660 b |
|
|
1 | | other vertical improvements that are located within the |
2 | | boundaries of a STAR bond district and owned by a political |
3 | | subdivision or other public entity, including without |
4 | | limitation police and fire stations, educational |
5 | | facilities, and public restrooms and rest areas; |
6 | | (c-1) costs of buildings and other vertical |
7 | | improvements that are located within the boundaries of a |
8 | | STAR bond district and owned by a destination user or |
9 | | destination hotel; except that only 2 destination users in |
10 | | a STAR bond district and one destination hotel are eligible |
11 | | to include the cost of those vertical improvements as |
12 | | project costs; |
13 | | (c-5) costs of buildings; rides and attractions, which |
14 | | include carousels, slides, roller coasters, displays, |
15 | | models, towers, works of art, and similar theme and |
16 | | amusement park improvements; and other vertical |
17 | | improvements that are located within the boundaries of a |
18 | | STAR bond district and owned by an entertainment user; |
19 | | except that only one entertainment user in a STAR bond |
20 | | district is eligible to include the cost of those vertical |
21 | | improvements as project costs; |
22 | | (d) costs of the design and construction of |
23 | | infrastructure and public works located within the |
24 | | boundaries of a STAR bond district that are reasonable or |
25 | | necessary to implement a STAR bond district plan or any |
26 | | STAR bond project plans, or both, except that project costs |
|
| | HB2682 | - 154 - | LRB101 09562 HLH 54660 b |
|
|
1 | | shall not include the cost of constructing a new municipal |
2 | | public building principally used to provide offices, |
3 | | storage space, or conference facilities or vehicle |
4 | | storage, maintenance, or repair for administrative, public |
5 | | safety, or public works personnel and that is not intended |
6 | | to replace an existing public building unless the political |
7 | | subdivision makes a reasonable determination in a STAR bond |
8 | | district plan or any STAR bond project plans, supported by |
9 | | information that provides the basis for that |
10 | | determination, that the new municipal building is required |
11 | | to meet an increase in the need for public safety purposes |
12 | | anticipated to result from the implementation of the STAR |
13 | | bond district plan or any STAR bond project plans; |
14 | | (e) costs of the design and construction of the |
15 | | following improvements located outside the boundaries of a |
16 | | STAR bond district, provided that the costs are essential |
17 | | to further the purpose and development of a STAR bond |
18 | | district plan and either (i) part of and connected to |
19 | | sewer, water, or utility service lines that physically |
20 | | connect to the STAR bond district or (ii) significant |
21 | | improvements for adjacent offsite highways, streets, |
22 | | roadways, and interchanges that are approved by the |
23 | | Illinois Department of Transportation. No other cost of |
24 | | infrastructure and public works improvements located |
25 | | outside the boundaries of a STAR bond district may be |
26 | | deemed project costs; |
|
| | HB2682 | - 155 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (f) costs of job training and retraining projects, |
2 | | including the cost of "welfare to work" programs |
3 | | implemented by businesses located within a STAR bond |
4 | | district; |
5 | | (g) financing costs, including, but not limited to, all |
6 | | necessary and incidental expenses related to the issuance |
7 | | of obligations and which may include payment of interest on |
8 | | any obligations issued hereunder including interest |
9 | | accruing during the estimated period of construction of any |
10 | | improvements in a STAR bond district or any STAR bond |
11 | | projects for which such obligations are issued and for not |
12 | | exceeding 36 months thereafter and including reasonable |
13 | | reserves related thereto; |
14 | | (h) to the extent the political subdivision by written |
15 | | agreement accepts and approves the same, all or a portion |
16 | | of a taxing district's capital costs resulting from a STAR |
17 | | bond district or STAR bond projects necessarily incurred or |
18 | | to be incurred within a taxing district in furtherance of |
19 | | the objectives of a STAR bond district plan or STAR bond |
20 | | project plans; |
21 | | (i) interest cost incurred by a developer for project |
22 | | costs related to the acquisition, formation, |
23 | | implementation, development, construction, and |
24 | | administration of a STAR bond district, STAR bond district |
25 | | plan, STAR bond projects, or any STAR bond project plans |
26 | | provided that: |
|
| | HB2682 | - 156 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (i) payment of such costs in any one year may not |
2 | | exceed 30% of the annual interest costs incurred by the |
3 | | developer with regard to the STAR bond district or any |
4 | | STAR bond projects during that year; and |
5 | | (ii) the total of such interest payments paid |
6 | | pursuant to this Act may not exceed 30% of the total |
7 | | cost paid or incurred by the developer for a STAR bond |
8 | | district or STAR bond projects, plus project costs, |
9 | | excluding any property assembly costs incurred by a |
10 | | political subdivision pursuant to this Act; |
11 | | (j) costs of common areas located within the boundaries |
12 | | of a STAR bond district; |
13 | | (k) costs of landscaping and plantings, retaining |
14 | | walls and fences, man-made lakes and ponds, shelters, |
15 | | benches, lighting, and similar amenities located within |
16 | | the boundaries of a STAR bond district; |
17 | | (l) costs of mounted building signs, site monument, and |
18 | | pylon signs located within the boundaries of a STAR bond |
19 | | district; or |
20 | | (m) if included in the STAR bond district plan and |
21 | | approved in writing by the Director, salaries or a portion |
22 | | of salaries for local government employees to the extent |
23 | | the same are directly attributable to the work of such |
24 | | employees on the establishment and management of a STAR |
25 | | bond district or any STAR bond projects. |
26 | | Except as specified in items (a) through (m), "project |
|
| | HB2682 | - 157 - | LRB101 09562 HLH 54660 b |
|
|
1 | | costs" shall not include: |
2 | | (i) the cost of construction of buildings that are |
3 | | privately owned or owned by a municipality and leased to a |
4 | | developer or retail user for non-entertainment retail |
5 | | uses; |
6 | | (ii) moving expenses for employees of the businesses |
7 | | locating within the STAR bond district; |
8 | | (iii) property taxes for property located in the STAR |
9 | | bond district; |
10 | | (iv) lobbying costs; and |
11 | | (v) general overhead or administrative costs of the |
12 | | political subdivision that would still have been incurred |
13 | | by the political subdivision if the political subdivision |
14 | | had not established a STAR bond district. |
15 | | "Project development agreement" means any one or more |
16 | | agreements, including any amendments thereto, between a master |
17 | | developer and any co-developer or subdeveloper in connection |
18 | | with a STAR bond project, which project development agreement |
19 | | may include the political subdivision as a party.
|
20 | | "Projected market area" means any area within the State in |
21 | | which a STAR bond district or STAR bond project is projected to |
22 | | have a significant fiscal or market impact as determined by the |
23 | | Director.
|
24 | | "Resolution" means a resolution, order, ordinance, or |
25 | | other appropriate form of legislative action of a political |
26 | | subdivision or other applicable public entity approved by a |
|
| | HB2682 | - 158 - | LRB101 09562 HLH 54660 b |
|
|
1 | | vote of a majority of a quorum at a meeting of the governing |
2 | | body of the political subdivision or applicable public entity.
|
3 | | "STAR bond" means a sales tax and revenue bond, note, or |
4 | | other obligation payable from pledged STAR revenues and issued |
5 | | by a political subdivision, the proceeds of which shall be used |
6 | | only to pay project costs as defined in this Act.
|
7 | | "STAR bond district" means the specific area declared to be |
8 | | an eligible area as determined by the political subdivision, |
9 | | and approved by the Director, in which the political |
10 | | subdivision may develop one or more STAR bond projects.
|
11 | | "STAR bond district plan" means the preliminary or |
12 | | conceptual plan that generally identifies the proposed STAR |
13 | | bond project areas and identifies in a general manner the |
14 | | buildings, facilities, and improvements to be constructed or |
15 | | improved in each STAR bond project area.
|
16 | | "STAR bond project" means a project within a STAR bond |
17 | | district which is approved pursuant to Section 20.
|
18 | | "STAR bond project area" means the geographic area within a |
19 | | STAR bond district in which there may be one or more STAR bond |
20 | | projects.
|
21 | | "STAR bond project plan" means the written plan adopted by |
22 | | a political subdivision for the development of a STAR bond |
23 | | project in a STAR bond district; the plan may include, but is |
24 | | not limited to, (i) project costs incurred prior to the date of |
25 | | the STAR bond project plan and estimated future STAR bond |
26 | | project costs, (ii) proposed sources of funds to pay those |
|
| | HB2682 | - 159 - | LRB101 09562 HLH 54660 b |
|
|
1 | | costs, (iii) the nature and estimated term of any obligations |
2 | | to be issued by the political subdivision to pay those costs, |
3 | | (iv) the most recent equalized assessed valuation of the STAR |
4 | | bond project area, (v) an estimate of the equalized assessed |
5 | | valuation of the STAR bond district or applicable project area |
6 | | after completion of a STAR bond project, (vi) a general |
7 | | description of the types of any known or proposed developers, |
8 | | users, or tenants of the STAR bond project or projects included |
9 | | in the plan, (vii) a general description of the type, |
10 | | structure, and character of the property or facilities to be |
11 | | developed or improved, (viii) a description of the general land |
12 | | uses to apply to the STAR bond project, and (ix) a general |
13 | | description or an estimate of the type, class, and number of |
14 | | employees to be employed in the operation of the STAR bond |
15 | | project.
|
16 | | "State sales tax" means all 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, excluding that portion of the net revenue realized |
21 | | under the Retailers' Occupation Tax Act, the Use Tax Act, the |
22 | | Service Use Tax Act, and the Service Occupation Tax Act from |
23 | | transactions at places of business located within a STAR bond |
24 | | district that is deposited into the Local Government Tax Fund |
25 | | and the County and Mass Transit District Fund. |
26 | | "State sales tax increment" means (i) 100% of that portion |
|
| | HB2682 | - 160 - | LRB101 09562 HLH 54660 b |
|
|
1 | | of the State sales tax that is in excess of the State sales tax |
2 | | for the same month in the base year, as determined by the |
3 | | Department of Revenue, from transactions at up to 2 destination |
4 | | users, one destination hotel, and one entertainment user |
5 | | located within a STAR bond district, which destination users, |
6 | | destination hotel, and entertainment user shall be designated |
7 | | by the master developer and approved by the political |
8 | | subdivision and the Director in conjunction with the applicable |
9 | | STAR bond project approval, and (ii) 25% of that portion of the |
10 | | State sales tax that is in excess of the State sales tax for |
11 | | the same month in the base year, as determined by the |
12 | | Department of Revenue, from all other transactions within a |
13 | | STAR bond district. If any portion of State sales taxes are, at |
14 | | the time of formation of a STAR bond district, already subject |
15 | | to tax increment financing under the Tax Increment Allocation |
16 | | Redevelopment Act, then the State sales tax increment for such |
17 | | portion shall be frozen at the base year established in |
18 | | accordance with this Act, and all future incremental increases |
19 | | shall be included in the State sales tax increment under this |
20 | | Act. Any party otherwise entitled to receipt of incremental |
21 | | State sales tax revenues through an existing tax increment |
22 | | financing district shall be entitled to continue to receive |
23 | | such revenues up to the amount frozen in the base year. Nothing |
24 | | in this Act shall affect the prior qualification of existing |
25 | | redevelopment project costs incurred that are eligible for |
26 | | reimbursement under the Tax Increment Allocation Redevelopment |
|
| | HB2682 | - 161 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Act. In such event, prior to approving a STAR bond district, |
2 | | the political subdivision forming the STAR bond district shall |
3 | | take such action as is necessary, including amending the |
4 | | existing tax increment financing district redevelopment plan, |
5 | | to carry out the provisions of this Act. |
6 | | "Substantial change" means a change wherein the proposed |
7 | | STAR bond project plan differs substantially in size, scope, or |
8 | | use from the approved STAR bond district plan or STAR bond |
9 | | project plan.
|
10 | | "Taxpayer" means an individual, partnership, corporation, |
11 | | limited liability company, trust, estate, or other entity that |
12 | | is subject to the Illinois Income Tax Act.
|
13 | | "Total development costs" means the aggregate public and |
14 | | private investment in a STAR bond district, including project |
15 | | costs and other direct and indirect costs related to the |
16 | | development of the STAR bond district. |
17 | | "Traditional retail use" means the operation of a business |
18 | | that derives at least 90% of its annual gross revenue from |
19 | | sales at retail, as that phrase is defined by Section 1 of the |
20 | | Retailers' Occupation Tax Act, but does not include the |
21 | | operations of destination users, entertainment users, |
22 | | restaurants, hotels, retail uses within hotels, or any other |
23 | | non-retail uses. |
24 | | "Vacant" means that portion of the land in a proposed STAR |
25 | | bond district that is not occupied by a building, facility, or |
26 | | other vertical improvement.
|
|
| | HB2682 | - 162 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (Source: P.A. 99-642, eff. 7-28-16.) |
2 | | (50 ILCS 470/31)
|
3 | | Sec. 31. STAR bond occupation taxes. |
4 | | (a) If the corporate authorities of a political subdivision |
5 | | have established a STAR bond district and have elected to |
6 | | impose a tax by ordinance pursuant to subsection (b) or (c) of |
7 | | this Section, each year after the date of the adoption of the |
8 | | ordinance and until all STAR bond project costs and all |
9 | | political subdivision obligations financing the STAR bond |
10 | | project costs, if any, have been paid in accordance with the |
11 | | STAR bond project plans, but in no event longer than the |
12 | | maximum maturity date of the last of the STAR bonds issued for |
13 | | projects in the STAR bond district, all amounts generated by |
14 | | the retailers' occupation tax and service occupation tax shall |
15 | | be collected and the tax shall be enforced by the Department of |
16 | | Revenue in the same manner as all retailers' occupation taxes |
17 | | and service occupation taxes imposed in the political |
18 | | subdivision imposing the tax. The corporate authorities of the |
19 | | political subdivision shall deposit the proceeds of the taxes |
20 | | imposed under subsections (b) and (c) into either (i) a special |
21 | | fund held by the corporate authorities of the political |
22 | | subdivision called the STAR Bonds Tax Allocation Fund for the |
23 | | purpose of paying STAR bond project costs and obligations |
24 | | incurred in the payment of those costs if such taxes are |
25 | | designated as pledged STAR revenues by resolution or ordinance |
|
| | HB2682 | - 163 - | LRB101 09562 HLH 54660 b |
|
|
1 | | of the political subdivision or (ii) the political |
2 | | subdivision's general corporate fund if such taxes are not |
3 | | designated as pledged STAR revenues by resolution or ordinance. |
4 | | The tax imposed under this Section by a municipality may be |
5 | | imposed only on the portion of a STAR bond district that is |
6 | | within the boundaries of the municipality. For any part of a |
7 | | STAR bond district that lies outside of the boundaries of that |
8 | | municipality, the municipality in which the other part of the |
9 | | STAR bond district lies (or the county, in cases where a |
10 | | portion of the STAR bond district lies in the unincorporated |
11 | | area of a county) is authorized to impose the tax under this |
12 | | Section on that part of the STAR bond district. |
13 | | (b) The corporate authorities of a political subdivision |
14 | | that has established a STAR bond district under this Act may, |
15 | | by ordinance or resolution, impose a STAR Bond Retailers' |
16 | | Occupation Tax upon all persons engaged in the business of |
17 | | selling tangible personal property, other than an item of |
18 | | tangible personal property titled or registered with an agency |
19 | | of this State's government, at retail in the STAR bond district |
20 | | at a rate not to exceed 1% of the gross receipts from the sales |
21 | | made in the course of that business, to be imposed only in |
22 | | 0.25% increments. The tax may not be imposed on tangible |
23 | | personal property taxed at the 1% rate under the Retailers' |
24 | | Occupation Tax Act. Beginning December 1, 2019, this tax is not |
25 | | imposed on sales of aviation fuel unless the tax revenue is |
26 | | expended for airport-related purposes. If the District does not |
|
| | HB2682 | - 164 - | LRB101 09562 HLH 54660 b |
|
|
1 | | have an airport-related purpose to which aviation fuel tax |
2 | | revenue is dedicated, then aviation fuel is excluded from the |
3 | | tax. The municipality must comply with the certification |
4 | | requirements for airport-related purposes under Section |
5 | | 8-11-22 of the Illinois Municipal Code. For purposes of this |
6 | | Act, "airport-related purposes" has the meaning ascribed in |
7 | | Section 6z-20.2 of the State Finance Act. This exclusion for |
8 | | aviation fuel only applies for so long as the revenue use |
9 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
10 | | binding on the District. |
11 | | The tax imposed under this subsection and all civil |
12 | | penalties that may be assessed as an incident thereof shall be |
13 | | collected and enforced by the Department of Revenue. The |
14 | | certificate of registration that is issued by the Department to |
15 | | a retailer under the Retailers' Occupation Tax Act shall permit |
16 | | the retailer to engage in a business that is taxable under any |
17 | | ordinance or resolution enacted pursuant to this subsection |
18 | | without registering separately with the Department under such |
19 | | ordinance or resolution or under this subsection. The |
20 | | Department of Revenue shall have full power to administer and |
21 | | enforce this subsection, to collect all taxes and penalties due |
22 | | under this subsection in the manner hereinafter provided, and |
23 | | to determine all rights to credit memoranda arising on account |
24 | | of the erroneous payment of tax or penalty under this |
25 | | subsection. In the administration of, and compliance with, this |
26 | | subsection, the Department and persons who are subject to this |
|
| | HB2682 | - 165 - | LRB101 09562 HLH 54660 b |
|
|
1 | | subsection shall have the same rights, remedies, privileges, |
2 | | immunities, powers, and duties, and be subject to the same |
3 | | conditions, restrictions, limitations, penalties, exclusions, |
4 | | exemptions, and definitions of terms and employ the same modes |
5 | | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 |
6 | | through 2-65 (in respect to all provisions therein other than |
7 | | the State rate of tax), 2c through 2h, 3 (except as to the |
8 | | disposition of taxes and penalties collected , and except that |
9 | | the retailer's discount is not allowed for taxes paid on |
10 | | aviation fuel that are deposited into the Local Government |
11 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, |
12 | | 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the |
13 | | Retailers' Occupation Tax Act and all provisions of the Uniform |
14 | | Penalty and Interest Act, as fully as if those provisions were |
15 | | set forth herein. |
16 | | If a tax is imposed under this subsection (b), a tax shall |
17 | | also be imposed under subsection (c) of this Section. |
18 | | (c) If a tax has been imposed under subsection (b), a STAR |
19 | | Bond Service Occupation Tax shall also be imposed upon all |
20 | | persons engaged, in the STAR bond district, in the business of |
21 | | making sales of service, who, as an incident to making those |
22 | | sales of service, transfer tangible personal property within |
23 | | the STAR bond district, either in the form of tangible personal |
24 | | property or in the form of real estate as an incident to a sale |
25 | | of service. The tax shall be imposed at the same rate as the |
26 | | tax imposed in subsection (b) and shall not exceed 1% of the |
|
| | HB2682 | - 166 - | LRB101 09562 HLH 54660 b |
|
|
1 | | selling price of tangible personal property so transferred |
2 | | within the STAR bond district, to be imposed only in 0.25% |
3 | | increments. The tax may not be imposed on tangible personal |
4 | | property taxed at the 1% rate under the Service Occupation Tax |
5 | | Act. Beginning December 1, 2019, this tax is not imposed on |
6 | | sales of aviation fuel unless the tax revenue is expended for |
7 | | airport-related purposes. If the District does not have an |
8 | | airport-related purpose to which aviation fuel tax revenue is |
9 | | dedicated, then aviation fuel is excluded from the tax. The |
10 | | municipality must comply with the certification requirements |
11 | | for airport-related purposes under Section 8-11-22 of the |
12 | | Illinois Municipal Code. For purposes of this Act, |
13 | | "airport-related purposes" has the meaning ascribed in Section |
14 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
15 | | fuel only applies for so long as the revenue use requirements |
16 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
17 | | District. |
18 | | The tax imposed under this subsection and all civil |
19 | | penalties that may be assessed as an incident thereof shall be |
20 | | collected and enforced by the Department of Revenue. The |
21 | | certificate of registration that is issued by the Department to |
22 | | a retailer under the Retailers' Occupation Tax Act or under the |
23 | | Service Occupation Tax Act shall permit the registrant to |
24 | | engage in a business that is taxable under any ordinance or |
25 | | resolution enacted pursuant to this subsection without |
26 | | registering separately with the Department under that |
|
| | HB2682 | - 167 - | LRB101 09562 HLH 54660 b |
|
|
1 | | ordinance or resolution or under this subsection. The |
2 | | Department of Revenue shall have full power to administer and |
3 | | enforce this subsection, to collect all taxes and penalties due |
4 | | under this subsection, to dispose of taxes and penalties so |
5 | | collected in the manner hereinafter provided, and to determine |
6 | | all rights to credit memoranda arising on account of the |
7 | | erroneous payment of tax or penalty under this subsection. In |
8 | | the administration of, and compliance with this subsection, the |
9 | | Department and persons who are subject to this subsection shall |
10 | | have the same rights, remedies, privileges, immunities, |
11 | | powers, and duties, and be subject to the same conditions, |
12 | | restrictions, limitations, penalties, exclusions, exemptions, |
13 | | and definitions of terms and employ the same modes of procedure |
14 | | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 |
15 | | (in respect to all provisions therein other than the State rate |
16 | | of tax), 4 (except that the reference to the State shall be to |
17 | | the STAR bond district), 5, 7, 8 (except that the jurisdiction |
18 | | to which the tax shall be a debt to the extent indicated in |
19 | | that Section 8 shall be the political subdivision), 9 (except |
20 | | as to the disposition of taxes and penalties collected, and |
21 | | except that the returned merchandise credit for this tax may |
22 | | not be taken against any State tax , and except that the |
23 | | retailer's discount is not allowed for taxes paid on aviation |
24 | | fuel that are deposited into the Local Government Aviation |
25 | | Trust Fund ), 10, 11, 12 (except the reference therein to |
26 | | Section 2b of the Retailers' Occupation Tax Act), 13 (except |
|
| | HB2682 | - 168 - | LRB101 09562 HLH 54660 b |
|
|
1 | | that any reference to the State shall mean the political |
2 | | subdivision), the first paragraph of Section 15, and Sections |
3 | | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all |
4 | | provisions of the Uniform Penalty and Interest Act, as fully as |
5 | | if those provisions were set forth herein. |
6 | | If a tax is imposed under this subsection (c), a tax shall |
7 | | also be imposed under subsection (b) of this Section. |
8 | | (d) Persons subject to any tax imposed under this Section |
9 | | may reimburse themselves for their seller's tax liability under |
10 | | this Section by separately stating the tax as an additional |
11 | | charge, which charge may be stated in combination, in a single |
12 | | amount, with State taxes that sellers are required to collect |
13 | | under the Use Tax Act, in accordance with such bracket |
14 | | schedules as the Department may prescribe. |
15 | | Whenever the Department determines that a refund should be |
16 | | made under this Section to a claimant instead of issuing a |
17 | | credit memorandum, the Department shall notify the State |
18 | | Comptroller, who shall cause the order 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 STAR Bond Retailers' Occupation Tax Fund. |
22 | | 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, penalties, and interest |
25 | | collected under this Section for deposit into the STAR Bond |
26 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
|
| | HB2682 | - 169 - | LRB101 09562 HLH 54660 b |
|
|
1 | | on aviation fuel sold on or after December 1, 2019, shall be |
2 | | immediately paid over by the Department to the State Treasurer, |
3 | | ex officio, as trustee, for deposit into the Local Government |
4 | | Aviation Trust Fund. The Department shall only pay moneys into |
5 | | the State Aviation Program Fund under this Act 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 District. On or before the 25th |
8 | | day of each calendar month, the Department shall prepare and |
9 | | certify to the Comptroller the disbursement of stated sums of |
10 | | money to named political subdivisions from the STAR Bond |
11 | | Retailers' Occupation Tax Fund, the political subdivisions to |
12 | | be those from which retailers have paid taxes or penalties |
13 | | under this Section to the Department during the second |
14 | | preceding calendar month. The amount to be paid to each |
15 | | political subdivision shall be the amount (not including credit |
16 | | memoranda and not including taxes and penalties collected on |
17 | | aviation fuel sold on or after December 1, 2019 ) collected |
18 | | under this Section during the second preceding calendar month |
19 | | by the Department plus an amount the Department determines is |
20 | | necessary to offset any amounts that were erroneously paid to a |
21 | | different taxing body, and not including an amount equal to the |
22 | | amount of refunds made during the second preceding calendar |
23 | | month by the Department, less 3% of that amount, which shall be |
24 | | deposited into the Tax Compliance and Administration Fund and |
25 | | shall be used by the Department, subject to appropriation, to |
26 | | cover the costs of the Department in administering and |
|
| | HB2682 | - 170 - | LRB101 09562 HLH 54660 b |
|
|
1 | | enforcing the provisions of this Section, on behalf of such |
2 | | political subdivision, and not including any amount that the |
3 | | Department determines is necessary to offset any amounts that |
4 | | were payable to a different taxing body but were erroneously |
5 | | paid to the political subdivision. Within 10 days after receipt |
6 | | by the Comptroller of the disbursement certification to the |
7 | | political subdivisions provided for in this Section to be given |
8 | | to the Comptroller by the Department, the Comptroller shall |
9 | | cause the orders to be drawn for the respective amounts in |
10 | | accordance with the directions contained in the certification. |
11 | | The proceeds of the tax paid to political subdivisions under |
12 | | this Section shall be deposited into either (i) the STAR Bonds |
13 | | Tax Allocation Fund by the political subdivision if the |
14 | | political subdivision has designated them as pledged STAR |
15 | | revenues by resolution or ordinance or (ii) the political |
16 | | subdivision's general corporate fund if the political |
17 | | subdivision has not designated them as pledged STAR revenues. |
18 | | An ordinance or resolution imposing or discontinuing the |
19 | | tax under this Section or effecting a change in the rate |
20 | | thereof shall either (i) be adopted and a certified copy |
21 | | thereof filed with the Department on or before the first day of |
22 | | April, whereupon the Department, if all other requirements of |
23 | | this Section are met, shall proceed to administer and enforce |
24 | | this Section as of the first day of July next following the |
25 | | adoption and filing; or (ii) be adopted and a certified copy |
26 | | thereof filed with the Department on or before the first day of |
|
| | HB2682 | - 171 - | LRB101 09562 HLH 54660 b |
|
|
1 | | October, whereupon, if all other requirements of this Section |
2 | | are met, the Department shall proceed to administer and enforce |
3 | | this Section as of the first day of January next following the |
4 | | adoption and filing. |
5 | | The Department of Revenue shall not administer or enforce |
6 | | an ordinance imposing, discontinuing, or changing the rate of |
7 | | the tax under this Section until the political subdivision also |
8 | | provides, in the manner prescribed by the Department, the |
9 | | boundaries of the STAR bond district and each address in the |
10 | | STAR bond district in such a way that the Department can |
11 | | determine by its address whether a business is located in the |
12 | | STAR bond district. The political subdivision must provide this |
13 | | boundary and address information to the Department on or before |
14 | | April 1 for administration and enforcement of the tax under |
15 | | this Section by the Department beginning on the following July |
16 | | 1 and on or before October 1 for administration and enforcement |
17 | | of the tax under this Section by the Department beginning on |
18 | | the following January 1. The Department of Revenue shall not |
19 | | administer or enforce any change made to the boundaries of a |
20 | | STAR bond district or any address change, addition, or deletion |
21 | | until the political subdivision reports the boundary change or |
22 | | address change, addition, or deletion to the Department in the |
23 | | manner prescribed by the Department. The political subdivision |
24 | | must provide this boundary change or address change, addition, |
25 | | or deletion information to the Department on or before April 1 |
26 | | for administration and enforcement by the Department of the |
|
| | HB2682 | - 172 - | LRB101 09562 HLH 54660 b |
|
|
1 | | change, addition, or deletion beginning on the following July 1 |
2 | | and on or before October 1 for administration and enforcement |
3 | | by the Department of the change, addition, or deletion |
4 | | beginning on the following January 1. The retailers in the STAR |
5 | | bond district shall be responsible for charging the tax imposed |
6 | | under this Section. If a retailer is incorrectly included or |
7 | | excluded from the list of those required to collect the tax |
8 | | under this Section, both the Department of Revenue and the |
9 | | retailer shall be held harmless if they reasonably relied on |
10 | | information provided by the political subdivision. |
11 | | A political subdivision that imposes the tax under this |
12 | | Section must submit to the Department of Revenue any other |
13 | | information as the Department may require that is necessary for |
14 | | the administration and enforcement of the tax. |
15 | | When certifying the amount of a monthly disbursement to a |
16 | | political subdivision under this Section, the Department shall |
17 | | increase or decrease the amount by an amount necessary to |
18 | | offset any misallocation of previous disbursements. The offset |
19 | | amount shall be the amount erroneously disbursed within the |
20 | | previous 6 months from the time a misallocation is discovered. |
21 | | Nothing in this Section shall be construed to authorize the |
22 | | political subdivision 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 | | (e) When STAR bond project costs, including, without |
|
| | HB2682 | - 173 - | LRB101 09562 HLH 54660 b |
|
|
1 | | limitation, all political subdivision obligations financing |
2 | | STAR bond project costs, have been paid, any surplus funds then |
3 | | remaining in the STAR Bonds Tax Allocation Fund shall be |
4 | | distributed to the treasurer of the political subdivision for |
5 | | deposit into the political subdivision's general corporate |
6 | | fund. Upon payment of all STAR bond project costs and |
7 | | retirement of obligations, but in no event later than the |
8 | | maximum maturity date of the last of the STAR bonds issued in |
9 | | the STAR bond district, the political subdivision shall adopt |
10 | | an ordinance immediately rescinding the taxes imposed pursuant |
11 | | to this Section and file a certified copy of the ordinance with |
12 | | the Department in the form and manner as described in this |
13 | | Section.
|
14 | | (Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.) |
15 | | Section 40. The Counties Code is amended by changing |
16 | | Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009, |
17 | | and 5-1035.1 and by adding Section 5-1184 as follows:
|
18 | | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
|
19 | | Sec. 5-1006. Home Rule County Retailers' Occupation Tax |
20 | | Law. Any county that is a home rule unit may impose
a tax upon |
21 | | all persons engaged in the business of selling tangible
|
22 | | personal property, other than an item of tangible personal |
23 | | property titled
or registered with an agency of this State's |
24 | | government, at retail in the
county on the gross receipts from |
|
| | HB2682 | - 174 - | LRB101 09562 HLH 54660 b |
|
|
1 | | such sales made in the course of
their business. If imposed, |
2 | | this tax shall only
be imposed in 1/4% increments. On and after |
3 | | September 1, 1991, this
additional tax may not be imposed on |
4 | | tangible personal property taxed at the 1% rate under the |
5 | | Retailers' Occupation Tax Act. Beginning December 1, 2019, this |
6 | | tax is not imposed on sales of aviation fuel unless the tax |
7 | | revenue is expended for airport-related purposes. If the county |
8 | | does not have an airport-related purpose to which it dedicates |
9 | | aviation fuel tax revenue, then aviation fuel is excluded from |
10 | | the tax. The county must comply with the certification |
11 | | requirements for airport-related purposes under Section |
12 | | 5-1184. For purposes of this Act, "airport-related purposes" |
13 | | has the meaning ascribed in Section 6z-20.2 of the State |
14 | | Finance Act. This exclusion for aviation fuel only applies for |
15 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
16 | | and 49 U.S.C. 47133 are binding on the county. The changes made |
17 | | to this Section by this amendatory Act of the 101st General |
18 | | Assembly are a denial and limitation of home rule powers and |
19 | | functions under subsection (g) of Section 6 of Article VII of |
20 | | the Illinois Constitution. The tax imposed by a home rule
|
21 | | county pursuant to this Section and all civil penalties that |
22 | | may be
assessed as an incident thereof shall be collected and |
23 | | enforced by the
State Department of Revenue. The certificate of |
24 | | registration that is
issued by the Department to a retailer |
25 | | under the Retailers'
Occupation Tax Act shall permit the |
26 | | retailer to engage in a
business that is taxable under any |
|
| | HB2682 | - 175 - | LRB101 09562 HLH 54660 b |
|
|
1 | | ordinance or resolution
enacted pursuant to this Section |
2 | | without registering separately with the
Department under such |
3 | | ordinance or resolution or under this Section. The
Department |
4 | | shall have full power to administer and enforce this Section; |
5 | | to
collect all taxes and penalties due hereunder; to dispose of |
6 | | taxes and
penalties so collected in the manner hereinafter |
7 | | provided; and to
determine all rights to credit memoranda |
8 | | arising on account of the
erroneous payment of tax or penalty |
9 | | hereunder. In the administration of,
and compliance with, this |
10 | | Section, the Department and persons who are
subject to this |
11 | | Section shall have the same rights, remedies, privileges,
|
12 | | immunities, powers and duties, and be subject to the same |
13 | | conditions,
restrictions, limitations, penalties and |
14 | | definitions of terms, and employ
the same modes of procedure, |
15 | | as are prescribed in Sections 1, 1a, 1a-1, 1d,
1e, 1f, 1i, 1j, |
16 | | 1k, 1m, 1n, 2 through 2-65 (in respect to all provisions
|
17 | | therein other
than the State rate of tax), 4, 5, 5a, 5b, 5c, |
18 | | 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, |
19 | | 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and |
20 | | Section 3-7 of the Uniform Penalty and Interest Act,
as fully |
21 | | as if those provisions were set forth herein.
|
22 | | No tax may be imposed by a home rule county pursuant to |
23 | | this Section
unless the county also imposes a tax at the same |
24 | | rate pursuant
to Section 5-1007.
|
25 | | Persons subject to any tax imposed pursuant to the |
26 | | authority granted
in this Section may reimburse themselves for |
|
| | HB2682 | - 176 - | LRB101 09562 HLH 54660 b |
|
|
1 | | their seller's tax
liability hereunder by separately stating |
2 | | such tax as an additional
charge, which charge may be stated in |
3 | | combination, in a single amount,
with State tax which sellers |
4 | | are required to collect under the Use Tax
Act, pursuant to such |
5 | | bracket schedules as 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
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 home rule county
retailers' occupation tax |
13 | | fund.
|
14 | | Except as otherwise provided in this paragraph, the The |
15 | | Department shall forthwith pay over to the State Treasurer, ex
|
16 | | officio, as trustee, all taxes and penalties collected |
17 | | hereunder for deposit into the Home Rule County Retailers' |
18 | | Occupation Tax Fund. Taxes and penalties collected on aviation |
19 | | fuel sold on or after December 1, 2019, shall be immediately |
20 | | paid over by the Department to the State Treasurer, ex officio, |
21 | | as trustee, for deposit into the Local Government Aviation |
22 | | Trust Fund. The Department shall only pay moneys into the Local |
23 | | Government Aviation Trust Fund under this Act 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 county . |
26 | | As soon as possible after the first day of each month, |
|
| | HB2682 | - 177 - | LRB101 09562 HLH 54660 b |
|
|
1 | | beginning January 1, 2011, upon certification of the Department |
2 | | of Revenue, the Comptroller shall order transferred, and the |
3 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
4 | | local sales tax increment, as defined in the Innovation |
5 | | Development and Economy Act, collected under this Section |
6 | | during the second preceding calendar month for sales within a |
7 | | STAR bond district. |
8 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
9 | | on or
before the 25th day of each calendar month, the |
10 | | Department shall
prepare and certify to the Comptroller the |
11 | | disbursement of stated sums
of money to named counties, the |
12 | | counties to be those from which retailers
have paid taxes or |
13 | | penalties hereunder to the Department during the second
|
14 | | preceding calendar month. The amount to be paid to each county |
15 | | shall be
the amount (not including credit memoranda and not |
16 | | including taxes and penalties collected on aviation fuel sold |
17 | | on or after December 1, 2019 ) collected hereunder during the
|
18 | | second preceding calendar month by the Department plus an |
19 | | amount the
Department determines is necessary to offset any |
20 | | amounts that
were erroneously paid to a different taxing body, |
21 | | and not including an
amount equal to the amount of refunds made |
22 | | during the second preceding
calendar month by the Department on |
23 | | behalf of such county, and not
including any amount which the |
24 | | Department determines is necessary to offset
any amounts which |
25 | | were payable to a different taxing body but were
erroneously |
26 | | paid to the county, and not including any amounts that are |
|
| | HB2682 | - 178 - | LRB101 09562 HLH 54660 b |
|
|
1 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
2 | | remainder, which the Department shall transfer into the Tax |
3 | | Compliance and Administration Fund. The Department, at the time |
4 | | of each monthly disbursement to the counties, shall prepare and |
5 | | certify to the State Comptroller the amount to be transferred |
6 | | into the Tax Compliance and Administration Fund under this |
7 | | Section. Within 10 days after receipt, by the
Comptroller, of |
8 | | the disbursement certification to the counties and the Tax |
9 | | Compliance and Administration Fund provided for
in this Section |
10 | | to be given to the Comptroller by the Department, the
|
11 | | Comptroller shall cause the orders to be drawn for the |
12 | | respective amounts
in accordance with the directions contained |
13 | | in the certification.
|
14 | | In addition to the disbursement required by the preceding |
15 | | paragraph,
an allocation shall be made in March of each year to |
16 | | each county that
received more than $500,000 in disbursements |
17 | | under the preceding
paragraph in the preceding calendar year. |
18 | | The allocation shall be in an
amount equal to the average |
19 | | monthly distribution made to each such county
under the |
20 | | preceding paragraph during the preceding calendar year |
21 | | (excluding
the 2 months of highest receipts). The distribution |
22 | | made in March of each
year subsequent to the year in which an |
23 | | allocation was made pursuant to
this paragraph and the |
24 | | preceding paragraph shall be reduced by the amount
allocated |
25 | | and disbursed under this paragraph in the preceding calendar
|
26 | | year. The Department shall prepare and certify to the |
|
| | HB2682 | - 179 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Comptroller for
disbursement the allocations made in |
2 | | accordance with this paragraph.
|
3 | | For the purpose of determining the local governmental unit |
4 | | whose tax
is applicable, a retail sale by a producer of coal or |
5 | | other mineral
mined in Illinois is a sale at retail at the |
6 | | place where the coal or
other mineral mined in Illinois is |
7 | | extracted from the earth. This
paragraph does not apply to coal |
8 | | or other mineral when it is delivered
or shipped by the seller |
9 | | to the purchaser at a point outside Illinois so
that the sale |
10 | | is exempt under the United States
Constitution as a sale in |
11 | | interstate or foreign commerce.
|
12 | | Nothing in this Section shall be construed to authorize a
|
13 | | county to impose a tax upon the privilege of engaging in any
|
14 | | business which under the Constitution of the United States may |
15 | | not be
made the subject of taxation by this State.
|
16 | | An ordinance or resolution imposing or discontinuing a tax |
17 | | hereunder or
effecting a change in the rate thereof shall be |
18 | | adopted and a certified
copy thereof filed with the Department |
19 | | on or before the first day of June,
whereupon the Department |
20 | | shall proceed to administer and enforce this
Section as of the |
21 | | first day of September next following such adoption
and filing. |
22 | | Beginning January 1, 1992, an ordinance or resolution imposing
|
23 | | or discontinuing the tax hereunder or effecting a change in the |
24 | | rate
thereof shall be adopted and a certified copy thereof |
25 | | filed with the
Department on or before the first day of July, |
26 | | whereupon the Department
shall proceed to administer and |
|
| | HB2682 | - 180 - | LRB101 09562 HLH 54660 b |
|
|
1 | | enforce this Section as of the first day of
October next |
2 | | following such adoption and filing. Beginning January 1, 1993,
|
3 | | an ordinance or resolution imposing or discontinuing the tax |
4 | | hereunder or
effecting a change in the rate thereof shall be |
5 | | adopted and a certified
copy thereof filed with the Department |
6 | | on or before the first day of
October, whereupon the Department |
7 | | shall proceed to administer and enforce
this Section as of the |
8 | | first day of January next following such adoption
and filing.
|
9 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
10 | | discontinuing the tax hereunder or effecting a change in the |
11 | | rate thereof shall
either (i) be adopted and a certified copy |
12 | | thereof filed with the Department on
or
before the first day of |
13 | | April, whereupon the Department shall proceed to
administer and |
14 | | enforce this Section as of the first day of July next following
|
15 | | the adoption and filing; or (ii) be adopted and a certified |
16 | | copy thereof filed
with the Department on or before the first |
17 | | day of October, whereupon the
Department shall proceed to |
18 | | administer and enforce this Section as of the first
day of |
19 | | January next following the adoption and filing.
|
20 | | When certifying the amount of a monthly disbursement to a |
21 | | county under
this Section, the Department shall increase or |
22 | | decrease such amount by an
amount necessary to offset any |
23 | | misallocation of previous disbursements.
The offset amount |
24 | | shall be the amount erroneously disbursed within the
previous 6 |
25 | | months from the time a misallocation is discovered.
|
26 | | This Section shall be known and may be cited as the Home |
|
| | HB2682 | - 181 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Rule County
Retailers' Occupation Tax Law.
|
2 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
3 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
4 | | (55 ILCS 5/5-1006.5)
|
5 | | Sec. 5-1006.5. Special County Retailers' Occupation Tax
|
6 | | For Public Safety, Public Facilities, Mental Health, Substance |
7 | | Abuse, or Transportation. |
8 | | (a) The county board of any county may impose a
tax upon |
9 | | all persons engaged in the business of selling tangible |
10 | | personal
property, other than personal property titled or |
11 | | registered with an agency of
this State's government, at retail |
12 | | in the county on the gross receipts from the
sales made in the |
13 | | course of business to provide revenue to be used exclusively
|
14 | | for public safety, public facility, mental health, substance |
15 | | abuse, or transportation purposes in that county (except as |
16 | | otherwise provided in this Section) , if a
proposition for the
|
17 | | tax has been submitted to the electors of that county and
|
18 | | approved by a majority of those voting on the question. If |
19 | | imposed, this tax
shall be imposed only in one-quarter percent |
20 | | increments. By resolution, the
county board may order the |
21 | | proposition to be submitted at any election.
If the tax is |
22 | | imposed for
transportation purposes for expenditures for |
23 | | public highways or as
authorized
under the Illinois Highway |
24 | | Code, the county board must publish notice
of the existence of |
25 | | its long-range highway transportation
plan as required or |
|
| | HB2682 | - 182 - | LRB101 09562 HLH 54660 b |
|
|
1 | | described in Section 5-301 of the Illinois
Highway Code and |
2 | | must make the plan publicly available prior to
approval of the |
3 | | ordinance or resolution
imposing the tax. If the tax is imposed |
4 | | for transportation purposes for
expenditures for passenger |
5 | | rail transportation, the county board must publish
notice of |
6 | | the existence of its long-range passenger rail transportation |
7 | | plan
and
must make the plan publicly available prior to |
8 | | approval of the ordinance or
resolution imposing the tax. |
9 | | If a tax is imposed for public facilities purposes, then |
10 | | the name of the project may be included in the proposition at |
11 | | the discretion of the county board as determined in the |
12 | | enabling resolution. For example, the "XXX Nursing Home" or the |
13 | | "YYY Museum". |
14 | | The county clerk shall certify the
question to the proper |
15 | | election authority, who
shall submit the proposition at an |
16 | | election in accordance with the general
election law.
|
17 | | (1) The proposition for public safety purposes shall be |
18 | | in
substantially the following form: |
19 | | "To pay for public safety purposes, shall (name of |
20 | | county) be authorized to impose an increase on its share of |
21 | | local sales taxes by (insert rate)?" |
22 | | As additional information on the ballot below the |
23 | | question shall appear the following: |
24 | | "This would mean that a consumer would pay an |
25 | | additional (insert amount) in sales tax for every $100 of |
26 | | tangible personal property bought at retail."
|
|
| | HB2682 | - 183 - | LRB101 09562 HLH 54660 b |
|
|
1 | | The county board may also opt to establish a sunset |
2 | | provision at which time the additional sales tax would |
3 | | cease being collected, if not terminated earlier by a vote |
4 | | of the county board. If the county board votes to include a |
5 | | sunset provision, the proposition for public safety |
6 | | purposes shall be in substantially the following form: |
7 | | "To pay for public safety purposes, shall (name of |
8 | | county) be authorized to impose an increase on its share of |
9 | | local sales taxes by (insert rate) for a period not to |
10 | | exceed (insert number of years)?" |
11 | | As additional information on the ballot below the |
12 | | question shall appear the following: |
13 | | "This would mean that a consumer would pay an |
14 | | additional (insert amount) in sales tax for every $100 of |
15 | | tangible personal property bought at retail. If imposed, |
16 | | the additional tax would cease being collected at the end |
17 | | of (insert number of years), if not terminated earlier by a |
18 | | vote of the county board."
|
19 | | For the purposes of the
paragraph, "public safety |
20 | | purposes" means
crime prevention, detention, fire |
21 | | fighting, police, medical, ambulance, or
other emergency |
22 | | services.
|
23 | | Votes shall be recorded as "Yes" or "No".
|
24 | | Beginning on the January 1 or July 1, whichever is |
25 | | first, that occurs not less than 30 days after May 31, 2015 |
26 | | (the effective date of Public Act 99-4), Adams County may |
|
| | HB2682 | - 184 - | LRB101 09562 HLH 54660 b |
|
|
1 | | impose a public safety retailers' occupation tax and |
2 | | service occupation tax at the rate of 0.25%, as provided in |
3 | | the referendum approved by the voters on April 7, 2015, |
4 | | notwithstanding the omission of the additional information |
5 | | that is otherwise required to be printed on the ballot |
6 | | below the question pursuant to this item (1). |
7 | | (2) The proposition for transportation purposes shall |
8 | | be in
substantially
the following form: |
9 | | "To pay for improvements to roads and other |
10 | | transportation purposes, shall (name of county) be |
11 | | authorized to impose an increase on its share of local |
12 | | sales taxes by (insert rate)?" |
13 | | As additional information on the ballot below the |
14 | | question shall appear the following: |
15 | | "This would mean that a consumer would pay an |
16 | | additional (insert amount) in sales tax for every $100 of |
17 | | tangible personal property bought at retail."
|
18 | | The county board may also opt to establish a sunset |
19 | | provision at which time the additional sales tax would |
20 | | cease being collected, if not terminated earlier by a vote |
21 | | of the county board. If the county board votes to include a |
22 | | sunset provision, the proposition for transportation |
23 | | purposes shall be in substantially the following form: |
24 | | "To pay for road improvements and other transportation |
25 | | purposes, shall (name of county) be authorized to impose an |
26 | | increase on its share of local sales taxes by (insert rate) |
|
| | HB2682 | - 185 - | LRB101 09562 HLH 54660 b |
|
|
1 | | for a period not to exceed (insert number of years)?" |
2 | | As additional information on the ballot below the |
3 | | question shall appear the following: |
4 | | "This would mean that a consumer would pay an |
5 | | additional (insert amount) in sales tax for every $100 of |
6 | | tangible personal property bought at retail. If imposed, |
7 | | the additional tax would cease being collected at the end |
8 | | of (insert number of years), if not terminated earlier by a |
9 | | vote of the county board."
|
10 | | For the purposes of this paragraph, transportation |
11 | | purposes means
construction, maintenance, operation, and |
12 | | improvement of
public highways, any other purpose for which |
13 | | a county may expend funds under
the Illinois Highway Code, |
14 | | and passenger rail transportation.
|
15 | | The votes shall be recorded as "Yes" or "No".
|
16 | | (3) The proposition for public facilities purposes |
17 | | shall be in substantially the following form: |
18 | | "To pay for public facilities purposes, shall (name of
|
19 | | county) be authorized to impose an increase on its share of
|
20 | | local sales taxes by (insert rate)?" |
21 | | As additional information on the ballot below the
|
22 | | question shall appear the following: |
23 | | "This would mean that a consumer would pay an
|
24 | | additional (insert amount) in sales tax for every $100 of
|
25 | | tangible personal property bought at retail." |
26 | | The county board may also opt to establish a sunset
|
|
| | HB2682 | - 186 - | LRB101 09562 HLH 54660 b |
|
|
1 | | provision at which time the additional sales tax would
|
2 | | cease being collected, if not terminated earlier by a vote
|
3 | | of the county board. If the county board votes to include a
|
4 | | sunset provision, the proposition for public facilities
|
5 | | purposes shall be in substantially the following form: |
6 | | "To pay for public facilities purposes, shall (name of
|
7 | | county) be authorized to impose an increase on its share of
|
8 | | local sales taxes by (insert rate) for a period not to
|
9 | | exceed (insert number of years)?" |
10 | | As additional information on the ballot below the
|
11 | | question shall appear the following: |
12 | | "This would mean that a consumer would pay an
|
13 | | additional (insert amount) in sales tax for every $100 of
|
14 | | tangible personal property bought at retail. If imposed,
|
15 | | the additional tax would cease being collected at the end
|
16 | | of (insert number of years), if not terminated earlier by a
|
17 | | vote of the county board." |
18 | | For purposes of this Section, "public facilities |
19 | | purposes" means the acquisition, development, |
20 | | construction, reconstruction, rehabilitation, improvement, |
21 | | financing, architectural planning, and installation of |
22 | | capital facilities consisting of buildings, structures, |
23 | | and durable equipment and for the acquisition and |
24 | | improvement of real property and interest in real property |
25 | | required, or expected to be required, in connection with |
26 | | the public facilities, for use by the county for the |
|
| | HB2682 | - 187 - | LRB101 09562 HLH 54660 b |
|
|
1 | | furnishing of governmental services to its citizens, |
2 | | including but not limited to museums and nursing homes. |
3 | | The votes shall be recorded as "Yes" or "No". |
4 | | (4) The proposition for mental health purposes shall be |
5 | | in substantially the following form: |
6 | | "To pay for mental health purposes, shall (name of
|
7 | | county) be authorized to impose an increase on its share of
|
8 | | local sales taxes by (insert rate)?" |
9 | | As additional information on the ballot below the
|
10 | | question shall appear the following: |
11 | | "This would mean that a consumer would pay an
|
12 | | additional (insert amount) in sales tax for every $100 of
|
13 | | tangible personal property bought at retail." |
14 | | The county board may also opt to establish a sunset
|
15 | | provision at which time the additional sales tax would
|
16 | | cease being collected, if not terminated earlier by a vote
|
17 | | of the county board. If the county board votes to include a
|
18 | | sunset provision, the proposition for public facilities
|
19 | | purposes shall be in substantially the following form: |
20 | | "To pay for mental health purposes, shall (name of
|
21 | | county) be authorized to impose an increase on its share of
|
22 | | local sales taxes by (insert rate) for a period not to
|
23 | | exceed (insert number of years)?" |
24 | | As additional information on the ballot below the
|
25 | | question shall appear the following: |
26 | | "This would mean that a consumer would pay an
|
|
| | HB2682 | - 188 - | LRB101 09562 HLH 54660 b |
|
|
1 | | additional (insert amount) in sales tax for every $100 of
|
2 | | tangible personal property bought at retail. If imposed,
|
3 | | the additional tax would cease being collected at the end
|
4 | | of (insert number of years), if not terminated earlier by a
|
5 | | vote of the county board." |
6 | | The votes shall be recorded as "Yes" or "No". |
7 | | (5) The proposition for substance abuse purposes shall |
8 | | be in substantially the following form: |
9 | | "To pay for substance abuse purposes, shall (name of
|
10 | | county) be authorized to impose an increase on its share of
|
11 | | local sales taxes by (insert rate)?" |
12 | | As additional information on the ballot below the
|
13 | | question shall appear the following: |
14 | | "This would mean that a consumer would pay an
|
15 | | additional (insert amount) in sales tax for every $100 of
|
16 | | tangible personal property bought at retail." |
17 | | The county board may also opt to establish a sunset
|
18 | | provision at which time the additional sales tax would
|
19 | | cease being collected, if not terminated earlier by a vote
|
20 | | of the county board. If the county board votes to include a
|
21 | | sunset provision, the proposition for public facilities
|
22 | | purposes shall be in substantially the following form: |
23 | | "To pay for substance abuse purposes, shall (name of
|
24 | | county) be authorized to impose an increase on its share of
|
25 | | local sales taxes by (insert rate) for a period not to
|
26 | | exceed (insert number of years)?" |
|
| | HB2682 | - 189 - | LRB101 09562 HLH 54660 b |
|
|
1 | | As additional information on the ballot below the
|
2 | | question shall appear the following: |
3 | | "This would mean that a consumer would pay an
|
4 | | additional (insert amount) in sales tax for every $100 of
|
5 | | tangible personal property bought at retail. If imposed,
|
6 | | the additional tax would cease being collected at the end
|
7 | | of (insert number of years), if not terminated earlier by a
|
8 | | vote of the county board." |
9 | | The votes shall be recorded as "Yes" or "No". |
10 | | If a majority of the electors voting on
the proposition |
11 | | vote in favor of it, the county may impose the tax.
A county |
12 | | may not submit more than one proposition authorized by this |
13 | | Section
to the electors at any one time.
|
14 | | This additional tax may not be imposed on tangible personal |
15 | | property taxed at the 1% rate under the Retailers' Occupation |
16 | | Tax Act. Beginning December 1, 2019, this tax is not imposed on |
17 | | sales of aviation fuel unless the tax revenue is expended for |
18 | | airport-related purposes. If the county does not have an |
19 | | airport-related purpose to which it dedicates aviation fuel tax |
20 | | revenue, then aviation fuel is excluded from the tax. The |
21 | | county must comply with the certification requirements for |
22 | | airport-related purposes under Section 5-1184. For purposes of |
23 | | this Act, "airport-related purposes" has the meaning ascribed |
24 | | in Section 6z-20.2 of the State Finance Act. This exclusion 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 |
|
| | HB2682 | - 190 - | LRB101 09562 HLH 54660 b |
|
|
1 | | binding on the county. The tax imposed by a county under this |
2 | | Section and
all civil penalties that may be assessed as an |
3 | | incident of the tax shall be
collected and enforced by the |
4 | | Illinois Department of Revenue and deposited
into a special |
5 | | fund created for that purpose. The certificate
of registration |
6 | | that is issued by the Department to a retailer under the
|
7 | | Retailers' Occupation Tax Act shall permit the retailer to |
8 | | engage in a business
that is taxable without registering |
9 | | separately with the Department under an
ordinance or resolution |
10 | | under this Section. The Department has full
power to administer |
11 | | and enforce this Section, to collect all taxes and
penalties |
12 | | due under this Section, to dispose of taxes and penalties so
|
13 | | collected in the manner provided in this Section, and to |
14 | | determine
all rights to credit memoranda arising on account of |
15 | | the erroneous payment of
a tax or penalty under this Section. |
16 | | In the administration of and compliance
with this Section, the |
17 | | Department and persons who are subject to this Section
shall |
18 | | (i) have the same rights, remedies, privileges, immunities, |
19 | | powers, and
duties, (ii) be subject to the same conditions, |
20 | | restrictions, limitations,
penalties, and definitions of |
21 | | terms, and (iii) employ the same modes of
procedure as are |
22 | | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
23 | | 1n,
2 through 2-70 (in respect to all provisions contained in |
24 | | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 |
25 | | (except provisions
relating to
transaction returns and quarter |
26 | | monthly payments , and except that the retailer's discount is |
|
| | HB2682 | - 191 - | LRB101 09562 HLH 54660 b |
|
|
1 | | not allowed for taxes paid on aviation fuel that are deposited |
2 | | into the Local Government Aviation Trust Fund ), 4, 5, 5a, 5b, |
3 | | 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, |
4 | | 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act |
5 | | and Section 3-7 of the Uniform Penalty and
Interest Act as if |
6 | | those provisions were set forth in this Section.
|
7 | | Persons subject to any tax imposed under the authority |
8 | | granted in this
Section may reimburse themselves for their |
9 | | sellers' tax liability by
separately stating the tax as an |
10 | | additional charge, which charge may be stated
in combination, |
11 | | in a single amount, with State tax which sellers are required
|
12 | | to collect under the Use Tax Act, pursuant to such bracketed |
13 | | 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 a |
16 | | credit memorandum, the Department
shall notify the State |
17 | | Comptroller, who shall cause the order to be drawn for
the |
18 | | amount specified and to the person named in the notification |
19 | | from the
Department. The refund shall be paid by the State |
20 | | Treasurer out of the County
Public Safety, Public Facilities, |
21 | | Mental Health, Substance Abuse, or Transportation Retailers' |
22 | | Occupation Tax Fund.
|
23 | | (b) If a tax has been imposed under subsection (a), a
|
24 | | service occupation tax shall
also be imposed at the same rate |
25 | | upon all persons engaged, in the county, in
the business
of |
26 | | making sales of service, who, as an incident to making those |
|
| | HB2682 | - 192 - | LRB101 09562 HLH 54660 b |
|
|
1 | | sales of
service, transfer tangible personal property within |
2 | | the county
as an
incident to a sale of service.
This tax may |
3 | | not be imposed on tangible personal property taxed at the 1% |
4 | | rate under the Service Occupation Tax Act. Beginning December |
5 | | 1, 2019, this tax is not imposed on sales of aviation fuel |
6 | | unless the tax revenue is expended for airport-related |
7 | | purposes. If the county does not have an airport-related |
8 | | purpose to which it dedicates aviation fuel tax revenue, then |
9 | | aviation fuel is excluded from the tax. The county must comply |
10 | | with the certification requirements for airport-related |
11 | | purposes under Section 5-1184. For purposes of this Act, |
12 | | "airport-related purposes" has the meaning ascribed in Section |
13 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
14 | | fuel only applies for so long as the revenue use requirements |
15 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
16 | | county.
The tax imposed under this subsection and all civil |
17 | | penalties that may be
assessed as an incident thereof shall be |
18 | | collected and enforced by the
Department of Revenue. The |
19 | | Department has
full power to
administer and enforce this |
20 | | subsection; to collect all taxes and penalties
due hereunder; |
21 | | to dispose of taxes and penalties so collected in the manner
|
22 | | hereinafter provided; and to determine all rights to credit |
23 | | memoranda
arising on account of the erroneous payment of tax or |
24 | | penalty hereunder.
In the administration of, and compliance |
25 | | with this subsection, the
Department and persons who are |
26 | | subject to this paragraph shall (i) have the
same rights, |
|
| | HB2682 | - 193 - | LRB101 09562 HLH 54660 b |
|
|
1 | | remedies, privileges, immunities, powers, and duties, (ii) be
|
2 | | subject to the same conditions, restrictions, limitations, |
3 | | penalties,
exclusions, exemptions, and definitions of terms, |
4 | | and (iii) employ the same
modes
of procedure as are prescribed |
5 | | in Sections 2 (except that the
reference to State in the |
6 | | definition of supplier maintaining a place of
business in this |
7 | | State shall mean the county), 2a, 2b, 2c, 3 through
3-50 (in |
8 | | respect to all provisions therein other than the State rate of
|
9 | | tax), 4 (except that the reference to the State shall be to the |
10 | | county),
5, 7, 8 (except that the jurisdiction to which the tax |
11 | | shall be a debt to
the extent indicated in that Section 8 shall |
12 | | be the county), 9 (except as
to the disposition of taxes and |
13 | | penalties collected , 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 ), 10, 11, 12 |
16 | | (except the reference therein to Section 2b of the
Retailers' |
17 | | Occupation Tax Act), 13 (except that any reference to the State
|
18 | | shall mean the county), Section 15, 16,
17, 18, 19 and 20 of |
19 | | the Service Occupation Tax Act and Section 3-7 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
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 |
|
| | HB2682 | - 194 - | LRB101 09562 HLH 54660 b |
|
|
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 County Public Safety, Public Facilities, |
11 | | Mental Health, Substance Abuse, or Transportation Retailers' |
12 | | Occupation Fund.
|
13 | | Nothing in this subsection shall be construed to authorize |
14 | | the county
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 the State.
|
17 | | (c) 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 and penalties collected under |
20 | | this Section to be
deposited into the County Public Safety, |
21 | | Public Facilities, Mental Health, Substance Abuse, or |
22 | | Transportation Retailers'
Occupation Tax Fund, which
shall be |
23 | | an unappropriated trust fund held outside of the State |
24 | | treasury. Taxes and penalties collected on aviation fuel sold |
25 | | on or after December 1, 2019, shall be immediately paid over by |
26 | | the Department to the State Treasurer, ex officio, as trustee, |
|
| | HB2682 | - 195 - | LRB101 09562 HLH 54660 b |
|
|
1 | | for deposit into the Local Government Aviation Trust Fund. The |
2 | | Department shall only pay moneys into the Local Government |
3 | | Aviation Trust Fund under this Act for so long as the revenue |
4 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
5 | | binding on the county. |
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 the counties from which |
18 | | retailers have paid
taxes or penalties to the Department during |
19 | | the second preceding
calendar month. The amount to be paid to |
20 | | each county, and deposited by the
county into its special fund |
21 | | created for the purposes of this Section, shall
be the amount |
22 | | (not
including credit memoranda and not including taxes and |
23 | | penalties collected on aviation fuel sold on or after December |
24 | | 1, 2019 ) collected under this Section during the second
|
25 | | preceding
calendar month by the Department plus an amount the |
26 | | Department determines is
necessary to offset any amounts that |
|
| | HB2682 | - 196 - | LRB101 09562 HLH 54660 b |
|
|
1 | | were erroneously paid to a different
taxing body, and not |
2 | | including (i) an amount equal to the amount of refunds
made
|
3 | | during the second preceding calendar month by the Department on |
4 | | behalf of
the county, (ii) any amount that the Department |
5 | | determines is
necessary to offset any amounts that were payable |
6 | | to a different taxing body
but were erroneously paid to the |
7 | | county, (iii) any amounts that are transferred to the STAR |
8 | | Bonds Revenue Fund, and (iv) 1.5% of the remainder, which shall |
9 | | be transferred into the Tax Compliance and Administration Fund. |
10 | | The Department, at the time of each monthly disbursement to the |
11 | | counties, shall prepare and certify to the State Comptroller |
12 | | the amount to be transferred into the Tax Compliance and |
13 | | Administration Fund under this subsection. Within 10 days after |
14 | | receipt by the
Comptroller of the disbursement certification to |
15 | | the counties and the Tax Compliance and Administration Fund |
16 | | provided for in
this Section to be given to the Comptroller by |
17 | | the Department, the Comptroller
shall cause the orders to be |
18 | | drawn for the respective amounts in accordance
with directions |
19 | | contained in the 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 |
|
| | HB2682 | - 197 - | LRB101 09562 HLH 54660 b |
|
|
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 | | A county may direct, by ordinance, that all or a portion of |
10 | | the taxes and penalties collected under the Special County |
11 | | Retailers' Occupation Tax For Public Safety, Public |
12 | | Facilities, Mental Health, Substance Abuse, or Transportation |
13 | | be deposited into the Transportation Development Partnership |
14 | | Trust Fund. |
15 | | (d) For the purpose of determining the local governmental |
16 | | unit whose tax is
applicable, a retail sale by a producer of |
17 | | coal or another mineral mined in
Illinois is a sale at retail |
18 | | at the place where the coal or other mineral mined
in Illinois |
19 | | is extracted from the earth. This paragraph does not apply to |
20 | | coal
or another mineral when it is delivered or shipped by the |
21 | | seller to the
purchaser
at a point outside Illinois so that the |
22 | | sale is exempt under the United States
Constitution as a sale |
23 | | in interstate or foreign commerce.
|
24 | | (e) Nothing in this Section shall be construed to authorize |
25 | | a county to
impose a
tax upon the privilege of engaging in any |
26 | | business that under the Constitution
of the United States may |
|
| | HB2682 | - 198 - | LRB101 09562 HLH 54660 b |
|
|
1 | | not be made the subject of taxation by this State.
|
2 | | (e-5) If a county imposes a tax under this Section, the |
3 | | county board may,
by ordinance, discontinue or lower the rate |
4 | | of the tax. If the county board
lowers the tax rate or |
5 | | discontinues the tax, a referendum must be
held in accordance |
6 | | with subsection (a) of this Section in order to increase the
|
7 | | rate of the tax or to reimpose the discontinued tax.
|
8 | | (f) Beginning April 1, 1998 and through December 31, 2013, |
9 | | the results of any election authorizing a
proposition to impose |
10 | | a tax
under this Section or effecting a change in the rate of |
11 | | tax, or any ordinance
lowering the rate or discontinuing the |
12 | | tax,
shall be certified
by the
county clerk and filed with the |
13 | | Illinois Department of Revenue
either (i) on or
before the |
14 | | first day of April, whereupon the Department shall proceed to
|
15 | | administer and enforce the tax as of the first day of July next |
16 | | following
the filing; or (ii)
on or before the first day of |
17 | | October, whereupon the
Department shall proceed to administer |
18 | | and enforce the tax as of the first
day of January next |
19 | | following the filing.
|
20 | | Beginning January 1, 2014, the results of any election |
21 | | authorizing a proposition to impose a tax under this Section or |
22 | | effecting an increase in the rate of tax, along with the |
23 | | ordinance adopted to impose the tax or increase the rate of the |
24 | | tax, or any ordinance adopted to lower the rate or discontinue |
25 | | the tax, shall be certified by the county clerk and filed with |
26 | | the Illinois Department of Revenue either (i) on or before the |
|
| | HB2682 | - 199 - | LRB101 09562 HLH 54660 b |
|
|
1 | | first day of May, whereupon the Department shall proceed to |
2 | | administer and enforce the tax as of the first day of July next |
3 | | following the adoption and filing; or (ii) on or before the |
4 | | first day of October, whereupon the Department shall proceed to |
5 | | administer and enforce the tax as of the first day of January |
6 | | next following the adoption and filing. |
7 | | (g) When certifying the amount of a monthly disbursement to |
8 | | a county under
this
Section, the Department shall increase or |
9 | | decrease the amounts by an amount
necessary to offset any |
10 | | miscalculation of previous disbursements. The offset
amount |
11 | | shall be the amount erroneously disbursed within the previous 6 |
12 | | months
from the time a miscalculation is discovered.
|
13 | | (h) This Section may be cited as the "Special County |
14 | | Occupation Tax
For Public Safety, Public Facilities, Mental |
15 | | Health, Substance Abuse, or Transportation Law".
|
16 | | (i) For purposes of this Section, "public safety" includes, |
17 | | but is not
limited to, crime prevention, detention, fire |
18 | | fighting, police, medical,
ambulance, or other emergency
|
19 | | services. The county may share tax proceeds received under this |
20 | | Section for public safety purposes, including proceeds |
21 | | received before August 4, 2009 (the effective date of Public |
22 | | Act 96-124), with any fire protection district located in the |
23 | | county. For the purposes of this Section, "transportation" |
24 | | includes, but
is not limited to, the construction,
maintenance, |
25 | | operation, and improvement of public highways, any other
|
26 | | purpose for which a county may expend funds under the Illinois |
|
| | HB2682 | - 200 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Highway Code,
and passenger rail transportation. For the |
2 | | purposes of this Section, "public facilities purposes" |
3 | | includes, but is not limited to, the acquisition, development, |
4 | | construction, reconstruction, rehabilitation, improvement, |
5 | | financing, architectural planning, and installation of capital |
6 | | facilities consisting of buildings, structures, and durable |
7 | | equipment and for the acquisition and improvement of real |
8 | | property and interest in real property required, or expected to |
9 | | be required, in connection with the public facilities, for use |
10 | | by the county for the furnishing of governmental services to |
11 | | its citizens, including but not limited to museums and nursing |
12 | | homes. |
13 | | (j) The Department may promulgate rules to implement Public |
14 | | Act 95-1002 only to the extent necessary to apply the existing |
15 | | rules for the Special County Retailers' Occupation Tax for |
16 | | Public Safety to this new purpose for public facilities.
|
17 | | (Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, |
18 | | eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
19 | | 100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.) |
20 | | (55 ILCS 5/5-1006.7) |
21 | | Sec. 5-1006.7. School facility occupation taxes. |
22 | | (a) In any county, a tax shall be imposed upon all persons |
23 | | engaged in the business of selling tangible personal property, |
24 | | other than personal property titled or registered with an |
25 | | agency of this State's government, at retail in the county on |
|
| | HB2682 | - 201 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the gross receipts from the sales made in the course of |
2 | | business to provide revenue to be used exclusively for school |
3 | | facility purposes (except as otherwise provided in this |
4 | | Section) if a proposition for the tax has been submitted to the |
5 | | electors of that county and approved by a majority of those |
6 | | voting on the question as provided in subsection (c). The tax |
7 | | under this Section shall be imposed only in one-quarter percent |
8 | | increments and may not exceed 1%. |
9 | | This additional tax may not be imposed on tangible personal |
10 | | property taxed at the 1% rate under the Retailers' Occupation |
11 | | Tax Act. Beginning 194, 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 Department of Revenue has full power |
23 | | to administer and enforce this subsection, to collect all taxes |
24 | | and penalties due under this subsection, to dispose of taxes |
25 | | and penalties so collected in the manner provided in this |
26 | | subsection, and to determine all rights to credit memoranda |
|
| | HB2682 | - 202 - | LRB101 09562 HLH 54660 b |
|
|
1 | | arising on account of the erroneous payment of a tax or penalty |
2 | | under this subsection. The Department shall deposit all taxes |
3 | | and penalties collected under this subsection into a special |
4 | | fund created for that purpose. |
5 | | In the administration of and compliance with this |
6 | | subsection, the Department and persons who are subject to this |
7 | | subsection (i) have the same rights, remedies, privileges, |
8 | | immunities, powers, and duties, (ii) are subject to the same |
9 | | conditions, restrictions, limitations, penalties, and |
10 | | definitions of terms, and (iii) shall employ the same modes of |
11 | | procedure as are set forth in Sections 1 through 1o, 2 through |
12 | | 2-70 (in respect to all provisions contained in those Sections |
13 | | other than the State rate of tax), 2a through 2h, 3 (except as |
14 | | to the disposition of taxes and penalties collected , and except |
15 | | that the retailer's discount is not allowed for taxes paid on |
16 | | aviation fuel that are deposited into the Local Government |
17 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, |
18 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 |
19 | | of the Retailers' Occupation Tax Act and all provisions of the |
20 | | Uniform Penalty and Interest Act as if those provisions were |
21 | | set forth in this subsection. |
22 | | The certificate of registration that is issued by the |
23 | | Department to a retailer under the Retailers' Occupation Tax |
24 | | Act permits the retailer to engage in a business that is |
25 | | taxable without registering separately with the Department |
26 | | under an ordinance or resolution under this subsection. |
|
| | HB2682 | - 203 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Persons subject to any tax imposed under the authority |
2 | | granted in this subsection may reimburse themselves for their |
3 | | seller's tax liability by separately stating that tax as an |
4 | | additional charge, which may be stated in combination, in a |
5 | | single amount, with State tax that sellers are required to |
6 | | collect under the Use Tax Act, pursuant to any bracketed |
7 | | schedules set forth by the Department. |
8 | | (b) If a tax has been imposed under subsection (a), then a |
9 | | service occupation tax must also be imposed at the same rate |
10 | | upon all persons engaged, in the county, in the business of |
11 | | making sales of service, who, as an incident to making those |
12 | | sales of service, transfer tangible personal property within |
13 | | the county as an incident to a sale of service. |
14 | | This tax may not be imposed on tangible personal property |
15 | | taxed at the 1% rate under the Service Occupation Tax Act. |
16 | | Beginning December 1, 2019, this tax is not imposed on sales of |
17 | | aviation fuel unless the tax revenue is expended for |
18 | | airport-related purposes. If the county does not have an |
19 | | airport-related purpose to which it dedicates aviation fuel tax |
20 | | revenue, then aviation fuel is excluded from the tax. The |
21 | | county must comply with the certification requirements for |
22 | | airport-related purposes under Section 5-1184. For purposes of |
23 | | this Act, "airport-related purposes" has the meaning ascribed |
24 | | in Section 6z-20.2 of the State Finance Act. This exclusion 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 |
|
| | HB2682 | - 204 - | LRB101 09562 HLH 54660 b |
|
|
1 | | binding on the county. |
2 | | The tax imposed under this subsection and all civil |
3 | | penalties that may be assessed as an incident thereof shall be |
4 | | collected and enforced by the Department and deposited into a |
5 | | special fund created for that purpose. The Department has full |
6 | | power to administer and enforce this subsection, to collect all |
7 | | taxes and penalties due under this subsection, to dispose of |
8 | | taxes and penalties so collected in the manner provided in this |
9 | | subsection, and to determine all rights to credit memoranda |
10 | | arising on account of the erroneous payment of a tax or penalty |
11 | | under this subsection. |
12 | | In the administration of and compliance with this |
13 | | subsection, the Department and persons who are subject to this |
14 | | subsection shall (i) have the same rights, remedies, |
15 | | privileges, immunities, powers and duties, (ii) be subject to |
16 | | the same conditions, restrictions, limitations, penalties and |
17 | | definition of terms, and (iii) employ the same modes of |
18 | | procedure as are set forth in Sections 2 (except that that |
19 | | reference to State in the definition of supplier maintaining a |
20 | | place of business in this State means the county), 2a through |
21 | | 2d, 3 through 3-50 (in respect to all provisions contained in |
22 | | those Sections other than the State rate of tax), 4 (except |
23 | | that the reference to the State shall be to the county), 5, 7, |
24 | | 8 (except that the jurisdiction to which the tax is a debt to |
25 | | the extent indicated in that Section 8 is the county), 9 |
26 | | (except as to the disposition of taxes and penalties collected , |
|
| | HB2682 | - 205 - | LRB101 09562 HLH 54660 b |
|
|
1 | | and except that the retailer's discount is not allowed for |
2 | | taxes paid on aviation fuel that are deposited into the Local |
3 | | Government Aviation Trust Fund ), 10, 11, 12 (except the |
4 | | reference therein to Section 2b of the Retailers' Occupation |
5 | | Tax Act), 13 (except that any reference to the State means the |
6 | | county), Section 15, 16, 17, 18, 19, and 20 of the Service |
7 | | Occupation Tax Act and all provisions of the Uniform Penalty |
8 | | and Interest Act, as fully as if those provisions were set |
9 | | forth herein. |
10 | | Persons subject to any tax imposed under the authority |
11 | | granted in this subsection may reimburse themselves for their |
12 | | serviceman's tax liability by separately stating the tax as an |
13 | | additional charge, which may be stated in combination, in a |
14 | | single amount, with State tax that servicemen are authorized to |
15 | | collect under the Service Use Tax Act, pursuant to any |
16 | | bracketed schedules set forth by the Department. |
17 | | (c) The tax under this Section may not be imposed until the |
18 | | question of imposing the tax has been submitted to the electors |
19 | | of the county at a regular election and approved by a majority |
20 | | of the electors voting on the question. For all regular |
21 | | elections held prior to August 23, 2011 (the effective date of |
22 | | Public Act 97-542), upon a resolution by the county board or a |
23 | | resolution by school district boards that represent at least |
24 | | 51% of the student enrollment within the county, the county |
25 | | board must certify the question to the proper election |
26 | | authority in accordance with the Election Code. |
|
| | HB2682 | - 206 - | LRB101 09562 HLH 54660 b |
|
|
1 | | For all regular elections held prior to August 23, 2011 |
2 | | (the effective date of Public Act 97-542), the election |
3 | | authority must submit the question in substantially the |
4 | | following form: |
5 | | Shall (name of county) be authorized to impose a |
6 | | retailers' occupation tax and a service occupation tax |
7 | | (commonly referred to as a "sales tax") at a rate of |
8 | | (insert rate) to be used exclusively for school facility |
9 | | purposes? |
10 | | The election authority must record the votes as "Yes" or "No". |
11 | | If a majority of the electors voting on the question vote |
12 | | in the affirmative, then the county may, thereafter, impose the |
13 | | tax. |
14 | | For all regular elections held on or after August 23, 2011 |
15 | | (the effective date of Public Act 97-542), the regional |
16 | | superintendent of schools for the county must, upon receipt of |
17 | | a resolution or resolutions of school district boards that |
18 | | represent more than 50% of the student enrollment within the |
19 | | county, certify the question to the proper election authority |
20 | | for submission to the electors of the county at the next |
21 | | regular election at which the question lawfully may be |
22 | | submitted to the electors, all in accordance with the Election |
23 | | Code. |
24 | | For all regular elections held on or after August 23, 2011 |
25 | | (the effective date of Public Act 97-542), the election |
26 | | authority must submit the question in substantially the |
|
| | HB2682 | - 207 - | LRB101 09562 HLH 54660 b |
|
|
1 | | following form: |
2 | | Shall a retailers' occupation tax and a service |
3 | | occupation tax (commonly referred to as a "sales tax") be |
4 | | imposed in (name of county) at a rate of (insert rate) to |
5 | | be used exclusively for school facility purposes? |
6 | | The election authority must record the votes as "Yes" or "No". |
7 | | If a majority of the electors voting on the question vote |
8 | | in the affirmative, then the tax shall be imposed at the rate |
9 | | set forth in the question. |
10 | | For the purposes of this subsection (c), "enrollment" means |
11 | | the head count of the students residing in the county on the |
12 | | last school day of September of each year, which must be |
13 | | reported on the Illinois State Board of Education Public School |
14 | | Fall Enrollment/Housing Report.
|
15 | | (d) Except as otherwise provided, the The Department shall |
16 | | immediately pay over to the State Treasurer, ex officio, as |
17 | | trustee, all taxes and penalties collected under this Section |
18 | | to be deposited into the School Facility Occupation Tax Fund, |
19 | | which shall be an unappropriated trust fund held outside the |
20 | | State treasury. Taxes and penalties collected on aviation fuel |
21 | | sold on or after December 1, 2019, shall be immediately paid |
22 | | over by the Department to the State Treasurer, ex officio, as |
23 | | trustee, for deposit into the Local Government Aviation Trust |
24 | | Fund. The Department shall only pay moneys into the Local |
25 | | Government Aviation Trust Fund under this Act for so long as |
26 | | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
|
| | HB2682 | - 208 - | LRB101 09562 HLH 54660 b |
|
|
1 | | U.S.C. 47133 are binding on the county. |
2 | | On or before the 25th day of each calendar month, the |
3 | | Department shall prepare and certify to the Comptroller the |
4 | | disbursement of stated sums of money to the regional |
5 | | superintendents of schools in counties from which retailers or |
6 | | servicemen have paid taxes or penalties to the Department |
7 | | during the second preceding calendar month. The amount to be |
8 | | paid to each regional superintendent of schools and disbursed |
9 | | to him or her in accordance with Section 3-14.31 of the School |
10 | | Code, is equal to the amount (not including credit memoranda |
11 | | and not including taxes and penalties collected on aviation |
12 | | fuel sold on or after December 1, 2019 ) collected from the |
13 | | county under this Section during the second preceding calendar |
14 | | month by the Department, (i) less 2% of that amount (except the |
15 | | amount collected on aviation fuel sold on or after December 1, |
16 | | 2019) , which shall be deposited into the Tax Compliance and |
17 | | Administration Fund and shall be used by the Department, |
18 | | subject to appropriation, to cover the costs of the Department |
19 | | in administering and enforcing the provisions of this Section, |
20 | | on behalf of the county, (ii) plus an amount that the |
21 | | Department determines is necessary to offset any amounts that |
22 | | were erroneously paid to a different taxing body; (iii) less an |
23 | | amount equal to the amount of refunds made during the second |
24 | | preceding calendar month by the Department on behalf of the |
25 | | county; and (iv) less any amount that the Department determines |
26 | | is necessary to offset any amounts that were payable to a |
|
| | HB2682 | - 209 - | LRB101 09562 HLH 54660 b |
|
|
1 | | different taxing body but were erroneously paid to the county. |
2 | | When certifying the amount of a monthly disbursement to a |
3 | | regional superintendent of schools under this Section, the |
4 | | Department shall increase or decrease the amounts by an amount |
5 | | necessary to offset any miscalculation of previous |
6 | | disbursements within the previous 6 months from the time a |
7 | | miscalculation is discovered. |
8 | | Within 10 days after receipt by the Comptroller from the |
9 | | Department of the disbursement certification to the regional |
10 | | superintendents of the schools provided for in this Section, |
11 | | the Comptroller shall cause the orders to be drawn for the |
12 | | respective amounts in accordance with directions contained in |
13 | | the certification. |
14 | | If the Department determines that a refund should be made |
15 | | under this Section to a claimant instead of issuing a credit |
16 | | memorandum, then the Department shall notify the Comptroller, |
17 | | who shall cause the order to be drawn for the amount specified |
18 | | and to the person named in the notification from the |
19 | | Department. The refund shall be paid by the Treasurer out of |
20 | | the School Facility Occupation Tax Fund.
|
21 | | (e) For the purposes of determining the local governmental |
22 | | unit whose tax is applicable, a retail sale by a producer of |
23 | | coal or another mineral mined in Illinois is a sale at retail |
24 | | at the place where the coal or other mineral mined in Illinois |
25 | | is extracted from the earth. This subsection does not apply to |
26 | | coal or another mineral when it is delivered or shipped by the |
|
| | HB2682 | - 210 - | LRB101 09562 HLH 54660 b |
|
|
1 | | seller to the purchaser at a point outside Illinois so that the |
2 | | sale is exempt under the United States Constitution as a sale |
3 | | in interstate or foreign commerce. |
4 | | (f) Nothing in this Section may be construed to authorize a |
5 | | tax to be imposed upon the privilege of engaging in any |
6 | | business that under the Constitution of the United States may |
7 | | not be made the subject of taxation by this State. |
8 | | (g) If a county board imposes a tax under this Section |
9 | | pursuant to a referendum held before August 23, 2011 (the |
10 | | effective date of Public Act 97-542) at a rate below the rate |
11 | | set forth in the question approved by a majority of electors of |
12 | | that county voting on the question as provided in subsection |
13 | | (c), then the county board may, by ordinance, increase the rate |
14 | | of the tax up to the rate set forth in the question approved by |
15 | | a majority of electors of that county voting on the question as |
16 | | provided in subsection (c). If a county board imposes a tax |
17 | | under this Section pursuant to a referendum held before August |
18 | | 23, 2011 (the effective date of Public Act 97-542), then the |
19 | | board may, by ordinance, discontinue or reduce the rate of the |
20 | | tax. If a tax is imposed under this Section pursuant to a |
21 | | referendum held on or after August 23, 2011 (the effective date |
22 | | of Public Act 97-542), then the county board may reduce or |
23 | | discontinue the tax, but only in accordance with subsection |
24 | | (h-5) of this Section. If, however, a school board issues bonds |
25 | | that are secured by the proceeds of the tax under this Section, |
26 | | then the county board may not reduce the tax rate or |
|
| | HB2682 | - 211 - | LRB101 09562 HLH 54660 b |
|
|
1 | | discontinue the tax if that rate reduction or discontinuance |
2 | | would adversely affect the school board's ability to pay the |
3 | | principal and interest on those bonds as they become due or |
4 | | necessitate the extension of additional property taxes to pay |
5 | | the principal and interest on those bonds. If the county board |
6 | | reduces the tax rate or discontinues the tax, then a referendum |
7 | | must be held in accordance with subsection (c) of this Section |
8 | | in order to increase the rate of the tax or to reimpose the |
9 | | discontinued tax. |
10 | | Until January 1, 2014, the results of any election that |
11 | | imposes, reduces, or discontinues a tax under this Section must |
12 | | be certified by the election authority, and any ordinance that |
13 | | increases or lowers the rate or discontinues the tax must be |
14 | | certified by the county clerk and, in each case, filed with the |
15 | | Illinois Department of Revenue either (i) on or before the |
16 | | first day of April, whereupon the Department shall proceed to |
17 | | administer and enforce the tax or change in the rate as of the |
18 | | first day of July next following the filing; or (ii) on or |
19 | | before the first day of October, whereupon the Department shall |
20 | | proceed to administer and enforce the tax or change in the rate |
21 | | as of the first day of January next following the filing. |
22 | | Beginning January 1, 2014, the results of any election that |
23 | | imposes, reduces, or discontinues a tax under this Section must |
24 | | be certified by the election authority, and any ordinance that |
25 | | increases or lowers the rate or discontinues the tax must be |
26 | | certified by the county clerk and, in each case, filed with the |
|
| | HB2682 | - 212 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Illinois Department of Revenue either (i) on or before the |
2 | | first day of May, whereupon the Department shall proceed to |
3 | | administer and enforce the tax or change in the rate as of the |
4 | | first day of July next following the filing; or (ii) on or |
5 | | before the first day of October, whereupon the Department shall |
6 | | proceed to administer and enforce the tax or change in the rate |
7 | | as of the first day of January next following the filing. |
8 | | (h) For purposes of this Section, "school facility |
9 | | purposes" means (i) the acquisition, development, |
10 | | construction, reconstruction, rehabilitation, improvement, |
11 | | financing, architectural planning, and installation of capital |
12 | | facilities consisting of buildings, structures, and durable |
13 | | equipment and for the acquisition and improvement of real |
14 | | property and interest in real property required, or expected to |
15 | | be required, in connection with the capital facilities and (ii) |
16 | | the payment of bonds or other obligations heretofore or |
17 | | hereafter issued, including bonds or other obligations |
18 | | heretofore or hereafter issued to refund or to continue to |
19 | | refund bonds or other obligations issued, for school facility |
20 | | purposes, provided that the taxes levied to pay those bonds are |
21 | | abated by the amount of the taxes imposed under this Section |
22 | | that are used to pay those bonds. "School-facility purposes" |
23 | | also includes fire prevention, safety, energy conservation, |
24 | | accessibility, school security, and specified repair purposes |
25 | | set forth under Section 17-2.11 of the School Code. |
26 | | (h-5) A county board in a county where a tax has been |
|
| | HB2682 | - 213 - | LRB101 09562 HLH 54660 b |
|
|
1 | | imposed under this Section pursuant to a referendum held on or |
2 | | after August 23, 2011 (the effective date of Public Act 97-542) |
3 | | may, by ordinance or resolution, submit to the voters of the |
4 | | county the question of reducing or discontinuing the tax. In |
5 | | the ordinance or resolution, the county board shall certify the |
6 | | question to the proper election authority in accordance with |
7 | | the Election Code. The election authority must submit the |
8 | | question in substantially the following form: |
9 | | Shall the school facility retailers' occupation tax |
10 | | and service occupation tax (commonly referred to as the |
11 | | "school facility sales tax") currently imposed in (name of |
12 | | county) at a rate of (insert rate) be (reduced to (insert |
13 | | rate))(discontinued)? |
14 | | If a majority of the electors voting on the question vote in |
15 | | the affirmative, then, subject to the provisions of subsection |
16 | | (g) of this Section, the tax shall be reduced or discontinued |
17 | | as set forth in the question. |
18 | | (i) This Section does not apply to Cook County. |
19 | | (j) This Section may be cited as the County School Facility |
20 | | Occupation Tax Law.
|
21 | | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; |
22 | | 99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
|
23 | | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
|
24 | | Sec. 5-1007. Home Rule County Service Occupation Tax Law. |
25 | | The corporate
authorities of a home rule county may impose a |
|
| | HB2682 | - 214 - | LRB101 09562 HLH 54660 b |
|
|
1 | | tax upon all persons
engaged, in such county, in the business |
2 | | of making sales of service at the
same rate of tax imposed |
3 | | pursuant to Section 5-1006 of the selling price of
all tangible |
4 | | personal property transferred by such servicemen either in the
|
5 | | form of tangible personal property or in the form of real |
6 | | estate as an
incident to a sale of service. If imposed, such |
7 | | tax shall only be imposed
in 1/4% increments. On and after |
8 | | September 1, 1991, this additional tax may
not be imposed on |
9 | | tangible personal property taxed at the 1% rate under the |
10 | | Service Occupation Tax Act. Beginning December 1, 2019, this |
11 | | tax is not imposed on sales of aviation fuel unless the tax |
12 | | revenue is expended for airport-related purposes. If the county |
13 | | does 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 changes made |
22 | | to this Section by this amendatory Act of the 101st General |
23 | | Assembly are a denial and limitation of home rule powers and |
24 | | functions under subsection (g) of Section 6 of Article VII of |
25 | | the Illinois Constitution.
The tax imposed by a home rule |
26 | | county pursuant to this Section and all
civil penalties that |
|
| | HB2682 | - 215 - | LRB101 09562 HLH 54660 b |
|
|
1 | | may be assessed as an incident thereof shall be
collected and |
2 | | enforced by the State Department of Revenue. The certificate
of |
3 | | registration which is issued by the Department to a retailer |
4 | | under the
Retailers' Occupation Tax Act or under the Service |
5 | | Occupation Tax Act shall
permit such registrant to engage in a |
6 | | business which is taxable under any
ordinance or resolution |
7 | | enacted pursuant to this Section without
registering |
8 | | separately with the Department under such ordinance or
|
9 | | resolution or under this Section. The Department shall have |
10 | | full power
to administer and enforce this Section; to collect |
11 | | all taxes and
penalties due hereunder; to dispose of taxes and |
12 | | penalties so collected
in the manner hereinafter provided; and |
13 | | to determine all rights to
credit memoranda arising on account |
14 | | of the erroneous payment of tax or
penalty hereunder. In the |
15 | | administration of, and compliance with, this
Section the |
16 | | Department and persons who are subject to this Section
shall |
17 | | have the same rights, remedies, privileges, immunities, powers |
18 | | and
duties, and be subject to the same conditions, |
19 | | restrictions,
limitations, penalties and definitions of terms, |
20 | | and employ the same
modes of procedure, as are prescribed in |
21 | | Sections 1a-1, 2, 2a, 3 through
3-50 (in respect to all |
22 | | provisions therein other than the State rate of
tax), 4 (except |
23 | | that the reference to the State shall be to the taxing
county), |
24 | | 5, 7, 8 (except that the jurisdiction to which the tax shall be |
25 | | a
debt to the extent indicated in that Section 8 shall be the |
26 | | taxing county),
9 (except as to the disposition of taxes and |
|
| | HB2682 | - 216 - | LRB101 09562 HLH 54660 b |
|
|
1 | | penalties collected, and
except that the returned merchandise |
2 | | credit for this county tax may not be
taken against any State |
3 | | tax , and except that the retailer's discount is not allowed for |
4 | | taxes paid on aviation fuel that are deposited into the Local |
5 | | Government Aviation Trust Fund ), 10, 11, 12 (except the |
6 | | reference therein to
Section 2b of the Retailers' Occupation |
7 | | Tax Act), 13 (except that any
reference to the State shall mean |
8 | | the taxing county), the first paragraph
of Section 15, 16, 17, |
9 | | 18, 19 and 20 of the Service Occupation Tax
Act and Section 3-7 |
10 | | of the Uniform Penalty and Interest Act, as fully as if
those |
11 | | provisions were set forth herein.
|
12 | | No tax may be imposed by a home rule county pursuant to |
13 | | this Section
unless such county also imposes a tax at the same |
14 | | rate pursuant to Section
5-1006.
|
15 | | Persons subject to any tax imposed pursuant to the |
16 | | authority granted
in this Section may reimburse themselves for |
17 | | their serviceman's tax
liability hereunder by separately |
18 | | stating such tax as an additional
charge, which charge may be |
19 | | stated in combination, in a single amount,
with State tax which |
20 | | servicemen are authorized to collect under the
Service Use Tax |
21 | | Act, pursuant to such bracket schedules as the
Department may |
22 | | prescribe.
|
23 | | Whenever the Department determines that a refund should be |
24 | | made under
this Section to a claimant instead of issuing credit |
25 | | memorandum, the
Department shall notify the State Comptroller, |
26 | | who shall cause the
order to be drawn for the amount specified, |
|
| | HB2682 | - 217 - | LRB101 09562 HLH 54660 b |
|
|
1 | | and to the person named,
in such notification from the |
2 | | Department. Such refund shall be paid by
the State Treasurer |
3 | | out of the home rule county retailers' occupation tax fund.
|
4 | | Except as otherwise provided in this paragraph, the The |
5 | | Department shall forthwith pay over to the State Treasurer, ex |
6 | | officio
ex-officio , as trustee, all taxes and penalties |
7 | | collected hereunder for deposit into the Home Rule County |
8 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
9 | | on aviation fuel sold on or after December 1, 2019, 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 Local Government Aviation Trust Fund under this Act for so |
14 | | long as the revenue use requirements of 49 U.S.C. 47107(b) and |
15 | | 49 U.S.C. 47133 are binding on the county . |
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 |
|
| | HB2682 | - 218 - | LRB101 09562 HLH 54660 b |
|
|
1 | | disbursement of stated sums
of money to named counties, the |
2 | | counties to be those from
which suppliers and servicemen have |
3 | | paid taxes or penalties hereunder to
the Department during the |
4 | | second preceding calendar month. The amount
to be paid to each |
5 | | county shall be the amount (not including credit
memoranda and |
6 | | not including taxes and penalties collected on aviation fuel |
7 | | sold on or after December 1, 2019 ) collected hereunder during |
8 | | the second preceding calendar
month by the Department, and not |
9 | | including an amount equal to the amount
of refunds made during |
10 | | the second preceding calendar month by the
Department on behalf |
11 | | of such county, and not including any amounts that are |
12 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
13 | | remainder, which the Department shall transfer into the Tax |
14 | | Compliance and Administration Fund. The Department, at the time |
15 | | of each monthly disbursement to the counties, shall prepare and |
16 | | certify to the State Comptroller the amount to be transferred |
17 | | into the Tax Compliance and Administration Fund under this |
18 | | Section. Within 10 days after receipt, by the
Comptroller, of |
19 | | the disbursement certification to the counties and the Tax |
20 | | Compliance and Administration Fund provided for
in this Section |
21 | | 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 | | In addition to the disbursement required by the preceding |
26 | | paragraph, an
allocation shall be made in each year to each |
|
| | HB2682 | - 219 - | LRB101 09562 HLH 54660 b |
|
|
1 | | county which received more
than $500,000 in disbursements under |
2 | | the preceding paragraph in the
preceding calendar year. The |
3 | | allocation shall be in an amount equal to the
average monthly |
4 | | distribution made to each such county under the preceding
|
5 | | paragraph during the preceding calendar year (excluding the 2 |
6 | | months of
highest receipts). The distribution made in March of |
7 | | each year
subsequent to the year in which an allocation was |
8 | | made pursuant to this
paragraph and the preceding paragraph |
9 | | shall be reduced by the
amount allocated and disbursed under |
10 | | this paragraph in the preceding
calendar year. The Department |
11 | | shall prepare and certify to the Comptroller
for disbursement |
12 | | the allocations made in accordance with this paragraph.
|
13 | | Nothing in this Section shall be construed to authorize a
|
14 | | county to impose a tax upon the privilege of engaging in any
|
15 | | business which under the Constitution of the United States may |
16 | | not be
made the subject of taxation by this State.
|
17 | | An ordinance or resolution imposing or discontinuing a tax |
18 | | hereunder or
effecting a change in the rate thereof shall be |
19 | | adopted and a certified
copy thereof filed with the Department |
20 | | on or before the first day of June,
whereupon the Department |
21 | | shall proceed to administer and enforce this
Section as of the |
22 | | first day of September next following such adoption and
filing. |
23 | | Beginning January 1, 1992, an ordinance or resolution imposing
|
24 | | or discontinuing the tax hereunder or effecting a change in the |
25 | | rate
thereof shall be adopted and a certified copy thereof |
26 | | filed with the
Department on or before the first day of July, |
|
| | HB2682 | - 220 - | LRB101 09562 HLH 54660 b |
|
|
1 | | whereupon the Department
shall proceed to administer and |
2 | | enforce this Section as of the first day of
October next |
3 | | following such adoption and filing.
Beginning January 1, 1993, |
4 | | an ordinance or resolution imposing or
discontinuing the tax |
5 | | hereunder or effecting a change in the rate thereof
shall be |
6 | | adopted and a certified copy thereof filed with the Department |
7 | | on
or before the first day of October, whereupon the Department |
8 | | shall proceed
to administer and enforce this Section as of the |
9 | | first day of January next
following such adoption and filing.
|
10 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
11 | | discontinuing the tax hereunder or effecting a change in the |
12 | | rate thereof shall
either (i) be adopted and a certified copy |
13 | | thereof filed with the Department on
or
before the first day of |
14 | | April, whereupon the Department shall proceed to
administer and |
15 | | enforce this Section as of the first day of July next following
|
16 | | the adoption and filing; or (ii) be adopted and a certified |
17 | | copy thereof filed
with the Department on or before the first |
18 | | day of October, whereupon the
Department shall proceed to |
19 | | administer and enforce this Section as of the first
day of |
20 | | January next following the adoption and filing.
|
21 | | This Section shall be known and may be cited as the Home |
22 | | Rule County
Service Occupation Tax Law.
|
23 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
24 | | 100-1171, eff. 1-4-19; revised 1-9-19.)
|
25 | | (55 ILCS 5/5-1008.5)
|
|
| | HB2682 | - 221 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Sec. 5-1008.5. Use and occupation taxes.
|
2 | | (a) The Rock Island County Board may adopt a resolution |
3 | | that authorizes a
referendum on
the
question of whether the |
4 | | county shall be authorized to impose a retailers'
occupation |
5 | | tax, a service occupation tax, and a use tax
at a rate of 1/4 of |
6 | | 1% on behalf of the economic
development
activities of Rock |
7 | | Island County and communities located within the county. The
|
8 | | county board shall certify the question
to the proper election |
9 | | authorities who shall submit the question to the voters
of the |
10 | | county at the next regularly scheduled election in accordance
|
11 | | with the general election law. The question shall
be in |
12 | | substantially the following form:
|
13 | | Shall Rock Island County be authorized to impose a |
14 | | retailers'
occupation tax, a service occupation tax, and a |
15 | | use tax at the rate of 1/4 of
1%
for the sole purpose of |
16 | | economic development activities, including creation and
|
17 | | retention of job
opportunities, support of affordable |
18 | | housing opportunities, and enhancement of
quality of life |
19 | | improvements?
|
20 | | Votes shall be recorded as "yes" or "no". If a majority of |
21 | | all votes cast on
the proposition are in favor of the |
22 | | proposition, the county is authorized to
impose the tax.
|
23 | | (b) The county shall impose the retailers'
occupation tax |
24 | | upon all persons engaged in the business of selling tangible
|
25 | | personal property at retail in the county, at the
rate approved |
26 | | by referendum, on the
gross receipts from the sales made in the |
|
| | HB2682 | - 222 - | LRB101 09562 HLH 54660 b |
|
|
1 | | course of those businesses within
the county. This additional |
2 | | tax may not be imposed on tangible personal property taxed at |
3 | | the 1% rate under the Retailers' Occupation Tax Act. Beginning |
4 | | December 1, 2019, this tax is not imposed on sales of aviation |
5 | | fuel unless the tax revenue is expended for airport-related |
6 | | purposes. If the county does not have an airport-related |
7 | | purpose to which it dedicates aviation fuel tax revenue, then |
8 | | aviation fuel is excluded from the tax. The county must comply |
9 | | with the certification requirements for airport-related |
10 | | purposes under Section 5-1184. For purposes of this Act, |
11 | | "airport-related purposes" has the meaning ascribed in Section |
12 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
13 | | fuel only applies for so long as the revenue use requirements |
14 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
15 | | county. The tax imposed under this Section and all civil
|
16 | | penalties that may be assessed as an incident of the tax shall |
17 | | be collected
and enforced by the Department of Revenue. The |
18 | | Department has
full power to administer and enforce this |
19 | | Section; to collect all taxes
and penalties so collected in the |
20 | | manner provided in this Section; and to
determine
all rights to |
21 | | credit memoranda arising on account of the erroneous payment
of |
22 | | tax or penalty under this Section. In the administration of, |
23 | | and compliance
with,
this Section, the Department and persons |
24 | | who are subject to this Section
shall (i) have the same rights, |
25 | | remedies, privileges, immunities, powers and
duties, (ii) be |
26 | | subject to the same conditions, restrictions, limitations,
|
|
| | HB2682 | - 223 - | LRB101 09562 HLH 54660 b |
|
|
1 | | penalties, exclusions, exemptions, and definitions of terms, |
2 | | and (iii) employ
the same modes of procedure as are prescribed |
3 | | in Sections 1,
1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, |
4 | | 2-5, 2-5.5, 2-10 (in respect
to all provisions
other than the |
5 | | State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
(except as |
6 | | to
the
disposition of taxes and penalties collected and |
7 | | provisions related to
quarter monthly payments , and except |
8 | | that the retailer's discount is not allowed for taxes paid on |
9 | | aviation fuel that are deposited into the Local Government |
10 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, |
11 | | 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the |
12 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
13 | | Penalty
and Interest Act, as fully as if those provisions were |
14 | | set forth in this
subsection.
|
15 | | Persons subject to any tax imposed under this subsection |
16 | | may reimburse
themselves for their seller's tax liability by |
17 | | separately stating
the tax as an additional charge, which |
18 | | charge may be stated in combination,
in a single amount, with |
19 | | State taxes that sellers are required to collect,
in accordance |
20 | | with bracket schedules prescribed by the
Department.
|
21 | | Whenever the Department determines that a refund should be |
22 | | made under this
subsection to a claimant instead of issuing a |
23 | | credit memorandum, the Department
shall notify the State |
24 | | Comptroller, who shall cause the warrant to be drawn
for the |
25 | | amount specified, and to the person named, in the notification
|
26 | | from the Department. The refund shall be paid by the State |
|
| | HB2682 | - 224 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Treasurer out
of the tax fund referenced under
paragraph (g) of |
2 | | this Section.
|
3 | | If a tax is imposed under this subsection (b), a tax shall |
4 | | also be
imposed at the same rate under subsections (c) and (d) |
5 | | of this Section.
|
6 | | For the purpose of determining whether a tax authorized |
7 | | under this Section
is applicable, a retail sale, by a producer |
8 | | of coal or another mineral mined
in Illinois, is a sale at |
9 | | retail at the place where the coal or other mineral
mined in |
10 | | Illinois is extracted from the earth. This paragraph does not
|
11 | | apply to coal or another mineral when it is delivered or |
12 | | shipped by the seller
to the purchaser at a point outside |
13 | | Illinois so that the sale is exempt
under the federal |
14 | | Constitution as a sale in interstate or foreign commerce.
|
15 | | Nothing in this Section shall be construed to authorize the |
16 | | county
to impose a tax upon the privilege of engaging in any
|
17 | | business that under the Constitution of the United States may |
18 | | not be made
the subject of taxation by this State.
|
19 | | (c) If a tax has been imposed under subsection (b), a
|
20 | | service occupation tax shall
also be imposed at the same rate |
21 | | upon all persons engaged, in the county, in
the business
of |
22 | | making sales of service, who, as an incident to making those |
23 | | sales of
service, transfer tangible personal property within |
24 | | the county
as an incident to a sale of service.
This additional |
25 | | tax may not be imposed on tangible personal property taxed at |
26 | | the 1% rate under the Service Occupation Tax Act. Beginning |
|
| | HB2682 | - 225 - | LRB101 09562 HLH 54660 b |
|
|
1 | | December 1, 2019, this tax is not imposed on sales of aviation |
2 | | fuel unless the tax revenue is expended for airport-related |
3 | | purposes. If the county does not have an airport-related |
4 | | purpose to which it dedicates aviation fuel tax revenue, then |
5 | | aviation fuel is excluded from the tax. The county must comply |
6 | | with the certification requirements for airport-related |
7 | | purposes under Section 5-1184. For purposes of this Act, |
8 | | "airport-related purposes" has the meaning ascribed in Section |
9 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
10 | | fuel only applies for so long as the revenue use requirements |
11 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
12 | | county.
The tax imposed under this subsection and all civil |
13 | | penalties that may be
assessed as an incident of the tax shall |
14 | | be collected and enforced by the
Department of Revenue. The |
15 | | Department has
full power to
administer and enforce this |
16 | | paragraph; to collect all taxes and penalties
due under this |
17 | | Section; to dispose of taxes and penalties so collected in the
|
18 | | manner
provided in this Section; and to determine all rights to |
19 | | credit memoranda
arising on account of the erroneous payment of |
20 | | tax or penalty under this
Section.
In the administration of, |
21 | | and compliance with this paragraph, the
Department and persons |
22 | | who are subject to this paragraph shall (i) have the
same |
23 | | rights, remedies, privileges, immunities, powers, and duties, |
24 | | (ii) be
subject to the same conditions, restrictions, |
25 | | limitations, penalties,
exclusions, exemptions, and |
26 | | definitions of terms, and (iii) employ the same
modes
of |
|
| | HB2682 | - 226 - | LRB101 09562 HLH 54660 b |
|
|
1 | | procedure as are prescribed in Sections 2 (except that the
|
2 | | reference to State in the definition of supplier maintaining a |
3 | | place of
business in this State shall mean the county), 2a, 2b, |
4 | | 3 through
3-55 (in respect to all provisions other than the |
5 | | State rate of
tax), 4 (except that the reference to the State |
6 | | shall be to the county),
5, 7, 8 (except that the jurisdiction |
7 | | to which the tax shall be a debt to
the extent indicated in |
8 | | that Section 8 shall be the county), 9 (except as
to the |
9 | | disposition of taxes and penalties collected, and except that
|
10 | | the returned merchandise credit for this tax may not be taken |
11 | | against any
State tax , and except that the retailer's discount |
12 | | is not allowed for taxes paid on aviation fuel that are |
13 | | deposited into the Local Government Aviation Trust Fund ), 11, |
14 | | 12 (except the reference to Section 2b of the
Retailers' |
15 | | Occupation Tax Act), 13 (except that any reference to the State
|
16 | | shall mean the county), 15, 16,
17, 18, 19 and 20 of the |
17 | | Service Occupation Tax Act and Section 3-7 of
the Uniform |
18 | | Penalty and Interest Act, as fully as if those provisions were
|
19 | | set forth in this subsection.
|
20 | | Persons subject to any tax imposed under the authority |
21 | | granted in
this subsection may reimburse themselves for their |
22 | | serviceman's 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
that servicemen are |
25 | | authorized to collect under the Service Use Tax Act, in
|
26 | | accordance with bracket schedules prescribed by the |
|
| | HB2682 | - 227 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 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 | | Nothing in this paragraph shall be construed to authorize |
11 | | the county
to impose a tax upon the privilege of engaging in |
12 | | any business that under
the Constitution of the United States |
13 | | may not be made the subject of taxation
by the State.
|
14 | | (d) If a tax has been imposed under subsection (b), a
use |
15 | | tax shall
also be imposed at the same rate upon the privilege |
16 | | of using, in the
county, any item of
tangible personal property |
17 | | that is purchased outside the county at
retail from a retailer, |
18 | | and that is titled or registered at a location within
the |
19 | | county with an agency of
this State's government.
"Selling |
20 | | price" is
defined as in the Use Tax Act. The tax shall be |
21 | | collected from persons whose
Illinois address for titling or |
22 | | registration purposes is given as being in
the county. The tax |
23 | | shall be collected by the Department of Revenue
for
the county. |
24 | | The tax must be paid to the State,
or an exemption |
25 | | determination must be obtained from the Department of
Revenue, |
26 | | before the title or certificate of registration for the |
|
| | HB2682 | - 228 - | LRB101 09562 HLH 54660 b |
|
|
1 | | property
may be issued. The tax or proof of exemption may be |
2 | | transmitted to the
Department by way of the State agency with |
3 | | which, or the State officer with
whom, the tangible personal |
4 | | property must be titled or registered if the
Department and the |
5 | | State agency or State officer determine that this
procedure |
6 | | will expedite the processing of applications for title or
|
7 | | registration.
|
8 | | The Department has full power to administer and enforce |
9 | | this
paragraph; to collect all taxes, penalties, and interest |
10 | | due under this
Section; to
dispose of taxes, penalties, and |
11 | | interest so collected in the manner
provided in this Section; |
12 | | and to determine all rights to credit memoranda or
refunds |
13 | | arising on account of the erroneous payment of tax, penalty, or
|
14 | | interest under this Section. In the administration of, and |
15 | | compliance with,
this
subsection, the Department and persons |
16 | | who are subject to this paragraph
shall (i) have the same |
17 | | rights, remedies, privileges, immunities, powers,
and duties, |
18 | | (ii) be subject to the same conditions, restrictions, |
19 | | limitations,
penalties, exclusions, exemptions, and |
20 | | definitions of terms,
and (iii) employ the same modes of |
21 | | procedure as are prescribed in Sections 2
(except the |
22 | | definition of "retailer maintaining a place of business in this
|
23 | | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, |
24 | | 7, 8 (except that the jurisdiction to which the tax shall be a |
25 | | debt to
the extent indicated in that Section 8 shall be the |
26 | | county), 9 (except
provisions relating to quarter
monthly |
|
| | HB2682 | - 229 - | LRB101 09562 HLH 54660 b |
|
|
1 | | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 |
2 | | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
3 | | Interest Act, that are not inconsistent with this
paragraph, as |
4 | | fully as if those provisions were set forth in this subsection.
|
5 | | Whenever the Department determines that a refund should be |
6 | | made under this
subsection 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 tax fund referenced
under paragraph (g) of |
12 | | this Section.
|
13 | | (e) A certificate of registration issued by the State |
14 | | Department of
Revenue to a retailer under the Retailers' |
15 | | Occupation Tax Act or under the
Service Occupation Tax Act |
16 | | shall permit the registrant to engage in a
business that is |
17 | | taxed under the tax imposed under paragraphs (b), (c),
or (d) |
18 | | of this Section and no additional registration shall be |
19 | | required.
A certificate issued under the Use Tax Act or the |
20 | | Service Use Tax
Act shall be applicable with regard to any tax |
21 | | imposed under paragraph (c)
of this Section.
|
22 | | (f) The results of any election authorizing a proposition |
23 | | to impose a tax
under this Section or effecting a change in the |
24 | | rate of tax shall be certified
by the proper election |
25 | | authorities and filed with the Illinois Department on or
before |
26 | | the first day of October. In addition, an ordinance imposing,
|
|
| | HB2682 | - 230 - | LRB101 09562 HLH 54660 b |
|
|
1 | | discontinuing, or effecting a change in the rate of tax under |
2 | | this
Section shall be adopted and a certified copy of the |
3 | | ordinance filed with the
Department
on or before the first day |
4 | | of October. After proper receipt of the
certifications, the |
5 | | Department shall proceed to administer and enforce this
Section |
6 | | as of the first day of January next following the adoption and |
7 | | filing.
|
8 | | (g) Except as otherwise provided in paragraph (g-2), the |
9 | | The Department of Revenue shall, upon collecting any taxes and |
10 | | penalties
as
provided in this Section, pay the taxes and |
11 | | penalties over to the State
Treasurer as
trustee for the |
12 | | county. The taxes and penalties shall be held in a trust
fund |
13 | | outside
the State Treasury. On or before the 25th day of each |
14 | | calendar month, the
Department of Revenue shall prepare and |
15 | | certify to the Comptroller of
the State of Illinois the amount |
16 | | to be paid to the county, which shall be
the balance in the |
17 | | fund, less any amount determined by the Department
to be |
18 | | necessary for the payment of refunds. Within 10 days after |
19 | | receipt by
the Comptroller of the certification of the amount |
20 | | to be paid to the
county, the Comptroller shall cause an order |
21 | | to be drawn for payment
for the amount in accordance with the |
22 | | directions contained in the
certification.
Amounts received |
23 | | from the tax imposed under this Section shall be used only for
|
24 | | the
economic development activities of the county and |
25 | | communities located within
the county.
|
26 | | (g-2) Taxes and penalties collected on aviation fuel sold |
|
| | HB2682 | - 231 - | LRB101 09562 HLH 54660 b |
|
|
1 | | on or after December 1, 2019, shall be immediately paid over by |
2 | | the Department to the State Treasurer, ex officio, as trustee, |
3 | | for deposit into the Local Government Aviation Trust Fund. The |
4 | | Department shall only pay moneys into the Local Government |
5 | | Aviation Trust Fund under this Act for so long as the revenue |
6 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
7 | | binding on the county. |
8 | | (h) When certifying the amount of a monthly disbursement to |
9 | | the county
under this Section, the Department shall increase or |
10 | | decrease the amounts by an
amount necessary to offset any |
11 | | miscalculation of previous disbursements. The
offset amount |
12 | | shall be the amount erroneously disbursed within the previous 6
|
13 | | months from the time a miscalculation is discovered.
|
14 | | (i) This Section may be cited as the Rock Island County
Use |
15 | | and Occupation Tax Law.
|
16 | | (Source: P.A. 100-1171, eff. 1-4-19.)
|
17 | | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
|
18 | | Sec. 5-1009. Limitation on home rule powers. Except as |
19 | | provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on |
20 | | and after September 1,
1990, no home
rule county has the |
21 | | authority to impose, pursuant to its home rule
authority, a |
22 | | retailer's occupation tax, service occupation tax, use tax,
|
23 | | sales tax or other tax on the use, sale or purchase of tangible |
24 | | personal
property based on the gross receipts from such sales |
25 | | or the selling or
purchase price of said tangible personal |
|
| | HB2682 | - 232 - | LRB101 09562 HLH 54660 b |
|
|
1 | | property. Notwithstanding the
foregoing, this Section does not |
2 | | preempt any home rule imposed tax such as
the following: (1) a |
3 | | tax on alcoholic beverages, whether based on gross
receipts, |
4 | | volume sold or any other measurement; (2) a tax based on the
|
5 | | number of units of cigarettes or tobacco products; (3) a tax, |
6 | | however
measured, based on the use of a hotel or motel room or |
7 | | similar facility;
(4) a tax, however measured, on the sale or |
8 | | transfer of real property; (5)
a tax, however measured, on |
9 | | lease receipts; (6) a tax on food prepared for
immediate |
10 | | consumption and on alcoholic beverages sold by a business which
|
11 | | provides for on premise consumption of said food or alcoholic |
12 | | beverages; or
(7) other taxes not based on the selling or |
13 | | purchase price or gross
receipts from the use, sale or purchase |
14 | | of tangible personal property. This Section does not preempt a |
15 | | home rule county from imposing a tax, however measured, on the |
16 | | use, for consideration, of a parking lot, garage, or other |
17 | | parking facility. |
18 | | On and after December 1, 2019, no home rule county has the |
19 | | authority to impose, pursuant to its home rule authority, a |
20 | | tax, however measured, on sales of aviation fuel, as defined in |
21 | | Section 3 of the Retailers' Occupation Tax Act, unless the tax |
22 | | revenue is expended for airport-related purposes. For purposes |
23 | | of this Section, "airport-related purposes" has the meaning |
24 | | ascribed in Section 6z-20.2 of the State Finance Act. Aviation |
25 | | fuel shall be excluded from tax only for so long as the revenue |
26 | | use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are |
|
| | HB2682 | - 233 - | LRB101 09562 HLH 54660 b |
|
|
1 | | binding on the county. |
2 | | This
Section is a limitation, pursuant to subsection (g) of |
3 | | Section 6 of Article
VII of the Illinois Constitution, on the |
4 | | power of home rule units to tax. The changes made to this |
5 | | Section by this amendatory Act of the 101st General Assembly |
6 | | are a denial and limitation of home rule powers and functions |
7 | | under subsection (g) of Section 6 of Article VII of the |
8 | | Illinois Constitution.
|
9 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
|
10 | | (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
|
11 | | Sec. 5-1035.1. County Motor Fuel Tax Law. The county board |
12 | | of the
counties of DuPage, Kane and McHenry may, by an |
13 | | ordinance or resolution
adopted by an affirmative vote of a |
14 | | majority of the members elected or
appointed to the county |
15 | | board, impose a tax upon all persons engaged in the
county in |
16 | | the business of selling motor fuel, as now or hereafter defined
|
17 | | in the Motor Fuel Tax Law, at retail for the operation of motor |
18 | | vehicles
upon public highways or for the operation of |
19 | | recreational watercraft upon
waterways. The collection of a tax |
20 | | under this Section based on gallonage of gasoline used for the |
21 | | propulsion of any aircraft is prohibited, and the collection of |
22 | | a tax based on gallonage of special fuel used for the |
23 | | propulsion of any aircraft is prohibited on and after December |
24 | | 1, 2019. Kane County may exempt diesel fuel from the tax |
25 | | imposed pursuant
to this Section. The tax may be imposed, in |
|
| | HB2682 | - 234 - | LRB101 09562 HLH 54660 b |
|
|
1 | | half-cent increments, at a
rate not exceeding 4 cents per |
2 | | gallon of motor fuel sold at retail within
the county for the |
3 | | purpose of use or consumption and not for the purpose of
|
4 | | resale. The proceeds from the tax shall be used by the county |
5 | | solely for
the purpose of operating, constructing and improving |
6 | | public highways and
waterways, and acquiring real property and |
7 | | right-of-ways for public
highways and waterways within the |
8 | | county imposing the tax.
|
9 | | A tax imposed pursuant to this Section, and all civil |
10 | | penalties that may
be assessed as an incident thereof, shall be |
11 | | administered, collected and
enforced by the Illinois |
12 | | Department of Revenue in the same manner as the
tax imposed |
13 | | under the Retailers' Occupation Tax Act, as now or hereafter
|
14 | | amended, insofar as may be practicable; except that in the |
15 | | event of a
conflict with the provisions of this Section, this |
16 | | Section shall control.
The Department of Revenue shall have |
17 | | full power: to administer and enforce
this Section; to collect |
18 | | all taxes and penalties due hereunder; to dispose
of taxes and |
19 | | penalties so collected in the manner hereinafter provided; and
|
20 | | to determine all rights to credit memoranda arising on account |
21 | | of the
erroneous payment of tax or penalty hereunder.
|
22 | | Whenever the Department determines that a refund shall 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 the notification |
|
| | HB2682 | - 235 - | LRB101 09562 HLH 54660 b |
|
|
1 | | from the Department. The refund shall be paid by
the State |
2 | | Treasurer out of the County Option Motor Fuel Tax Fund.
|
3 | | The Department shall forthwith pay over to the State |
4 | | Treasurer,
ex-officio, as trustee, all taxes and penalties |
5 | | collected hereunder, which
shall be deposited into the County |
6 | | Option Motor Fuel Tax Fund, a special
fund in the State |
7 | | Treasury which is hereby created. On or before the 25th
day of |
8 | | each calendar month, the Department shall prepare and certify |
9 | | to the
State Comptroller the disbursement of stated sums of |
10 | | money to named
counties for which taxpayers have paid taxes or |
11 | | penalties hereunder to the
Department during the second |
12 | | preceding calendar month. The amount to be
paid to each county |
13 | | shall be the amount (not including credit memoranda)
collected |
14 | | hereunder from retailers within the county during the second
|
15 | | preceding calendar month by the Department, but not including |
16 | | an amount
equal to the amount of refunds made during the second |
17 | | preceding calendar
month by the Department on behalf of the |
18 | | county;
less
2% of the balance, which sum shall be retained by |
19 | | the State Treasurer to cover the costs incurred by the |
20 | | Department in administering and enforcing the provisions of |
21 | | this Section. The Department, at the time of each monthly |
22 | | disbursement to the counties, shall prepare and certify to the |
23 | | Comptroller the amount so retained by the State Treasurer, |
24 | | which shall be transferred into the Tax Compliance and |
25 | | Administration Fund. |
26 | | A county may direct, by ordinance, that all or a portion of |
|
| | HB2682 | - 236 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the taxes and penalties collected under the County Option Motor |
2 | | Fuel Tax shall be deposited into the Transportation Development |
3 | | Partnership Trust Fund.
|
4 | | Nothing in this Section shall be construed to authorize a |
5 | | county to
impose a tax upon the privilege of engaging in any |
6 | | business which under
the Constitution of the United States may |
7 | | not be made the subject of
taxation by this State.
|
8 | | An ordinance or resolution imposing a tax hereunder or |
9 | | effecting a
change in the rate thereof shall be effective on |
10 | | the first day of the second
calendar month next following the |
11 | | month in which the ordinance or
resolution is adopted and a |
12 | | certified copy thereof is filed with the
Department of Revenue, |
13 | | whereupon the Department of Revenue shall proceed
to administer |
14 | | and enforce this Section on behalf of the county as of the
|
15 | | effective date of the ordinance or resolution. Upon a change in |
16 | | rate of a
tax levied hereunder, or upon the discontinuance of |
17 | | the tax, the county
board of the county shall, on or not later |
18 | | than 5 days after the effective
date of the ordinance or |
19 | | resolution discontinuing the tax or effecting a
change in rate, |
20 | | transmit to the Department of Revenue a certified copy of
the |
21 | | ordinance or resolution effecting the change or |
22 | | discontinuance.
|
23 | | This Section shall be known and may be cited as the County |
24 | | Motor Fuel
Tax Law.
|
25 | | (Source: P.A. 98-1049, eff. 8-25-14.)
|
|
| | HB2682 | - 237 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (55 ILCS 5/5-1184 new) |
2 | | Sec. 5-1184. Certification for airport-related purposes. |
3 | | On or before September, 1 2019, and on or before each April 1 |
4 | | and October 1 thereafter, each county must certify to the |
5 | | Illinois Department of Transportation, in the form and manner |
6 | | required by the Department, whether the county has an |
7 | | airport-related purpose, which would allow any Retailers' |
8 | | Occupation Tax and Service Occupation Tax imposed by the county |
9 | | to include tax on aviation fuel. On or before October 1, 2019, |
10 | | and on or before each May 1 and November 1 thereafter, the |
11 | | Department of Transportation shall provide to the Department of |
12 | | Revenue, a list of units of local government which have |
13 | | certified to the Department of Transportation that they have |
14 | | airport-related purposes, which would allow any Retailers' |
15 | | Occupation Tax and Service Occupation Tax imposed by the units |
16 | | of local government to include tax on aviation fuel. All |
17 | | disputes regarding whether or not a unit of local government |
18 | | has an airport-related purpose shall be resolved by the |
19 | | Illinois Department of Transportation. |
20 | | Section 45. The Illinois Municipal Code is amended by |
21 | | changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, |
22 | | 8-11-1.7, 8-11-5, 8-11-6a, and 11-74.3-6 and by adding Sections |
23 | | 8-11-22 and 11-101-3 as follows:
|
24 | | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
|
|
| | HB2682 | - 238 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax |
2 | | Act. The
corporate authorities of a home rule municipality may
|
3 | | impose a tax upon all persons engaged in the business of |
4 | | selling tangible
personal property, other than an item of |
5 | | tangible personal property titled
or registered with an agency |
6 | | of this State's government, at retail in the
municipality on |
7 | | the gross receipts from these sales made in
the course of such |
8 | | business. If imposed, the tax shall only
be imposed in 1/4% |
9 | | increments. On and after September 1, 1991, this
additional tax |
10 | | may not be imposed on tangible personal property taxed at the |
11 | | 1% rate under the Retailers' Occupation Tax Act. Beginning |
12 | | December 1, 2019, this tax is not imposed on sales of aviation |
13 | | fuel unless the tax revenue is expended for airport-related |
14 | | purposes. If a municipality does not have an airport-related |
15 | | purpose to which it dedicates aviation fuel tax revenue, then |
16 | | aviation fuel is excluded from the tax. Each municipality must |
17 | | comply with the certification requirements for airport-related |
18 | | purposes under Section 8-11-22. For purposes of this Act, |
19 | | "airport-related purposes" has the meaning ascribed in Section |
20 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
21 | | fuel only applies for so long as the revenue use requirements |
22 | | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
23 | | municipality. The changes made to this Section by this |
24 | | amendatory Act of the 101st General Assembly are a denial and |
25 | | limitation of home rule powers and functions under subsection |
26 | | (g) of Section 6 of Article VII of the Illinois Constitution. |
|
| | HB2682 | - 239 - | LRB101 09562 HLH 54660 b |
|
|
1 | | The tax imposed
by a home rule municipality under this Section |
2 | | and all
civil penalties that may be assessed as an incident of |
3 | | the tax shall
be collected and enforced by the State Department |
4 | | of
Revenue. The certificate of registration that is issued by
|
5 | | the Department to a retailer under the Retailers' Occupation |
6 | | Tax Act
shall permit the retailer to engage in a business that |
7 | | is taxable
under any ordinance or resolution enacted pursuant |
8 | | to
this Section without registering separately with the |
9 | | Department under such
ordinance or resolution or under this |
10 | | Section. The Department shall have
full power to administer and |
11 | | enforce this Section; to collect all taxes and
penalties due |
12 | | hereunder; to dispose of taxes and penalties so collected in
|
13 | | the manner hereinafter provided; and to determine all rights to
|
14 | | credit memoranda arising on account of the erroneous payment of |
15 | | tax or
penalty hereunder. In the administration of, and |
16 | | compliance with, this
Section the Department and persons who |
17 | | are subject to this Section shall
have the same rights, |
18 | | remedies, privileges, immunities, powers and duties,
and be |
19 | | subject to the same conditions, restrictions, limitations, |
20 | | penalties
and definitions of terms, and employ the same modes |
21 | | of procedure, as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, |
22 | | 1i, 1j, 1k, 1m, 1n, 2 through
2-65 (in
respect to all |
23 | | provisions therein other than the State rate of tax), 2c, 3
|
24 | | (except as to the disposition of taxes and penalties collected , |
25 | | and except that the retailer's discount is not allowed for |
26 | | taxes paid on aviation fuel that are deposited into the Local |
|
| | HB2682 | - 240 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Government Aviation Trust Fund ), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, |
2 | | 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11,
12 |
3 | | and 13 of the Retailers' Occupation Tax Act and Section 3-7 of |
4 | | the
Uniform Penalty and Interest Act, as fully as if those |
5 | | provisions were
set forth herein.
|
6 | | No tax may be imposed by a home rule municipality under |
7 | | this Section
unless the municipality also imposes a tax at the |
8 | | same rate under Section
8-11-5 of this Act.
|
9 | | Persons subject to any tax imposed under the authority |
10 | | granted in this
Section may reimburse themselves for their |
11 | | seller's tax liability hereunder
by separately stating that tax |
12 | | as an additional charge, which charge may be
stated in |
13 | | combination, in a single amount, with State tax which sellers |
14 | | are
required to collect under the Use Tax Act, pursuant to such |
15 | | bracket
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
order 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 home rule municipal retailers' occupation |
23 | | tax fund.
|
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 and penalties collected
|
|
| | HB2682 | - 241 - | LRB101 09562 HLH 54660 b |
|
|
1 | | hereunder for deposit into the Home Rule Municipal Retailers' |
2 | | Occupation Tax Fund. Taxes and penalties collected on aviation |
3 | | fuel sold on or after December 1, 2019, shall be immediately |
4 | | paid over by the Department to the State Treasurer, ex officio, |
5 | | as trustee, for deposit into the Local Government Aviation |
6 | | Trust 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 State . |
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 named municipalities, |
22 | | the municipalities to be
those from which retailers have paid |
23 | | taxes or penalties hereunder to the
Department during the |
24 | | second preceding calendar month. The amount to be
paid to each |
25 | | municipality shall be the amount (not including credit
|
26 | | memoranda and not including taxes and penalties collected on |
|
| | HB2682 | - 242 - | LRB101 09562 HLH 54660 b |
|
|
1 | | aviation fuel sold on or after December 1, 2019 ) collected |
2 | | hereunder during the second preceding calendar month
by the |
3 | | Department plus an amount the Department determines is |
4 | | necessary to
offset any amounts that were erroneously paid to a |
5 | | different
taxing body, and not including an amount equal to the |
6 | | amount of refunds
made during the second preceding calendar |
7 | | month by the Department 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, less 1.5% of the |
13 | | remainder, which the Department shall transfer into the Tax |
14 | | Compliance and Administration Fund. The Department, at the time |
15 | | of each monthly disbursement to the municipalities, shall |
16 | | prepare and certify to the State Comptroller the amount to be |
17 | | transferred into the Tax Compliance and Administration Fund |
18 | | under this Section. Within
10 days after receipt by the |
19 | | Comptroller of the disbursement certification
to the |
20 | | municipalities and the Tax Compliance and Administration Fund |
21 | | provided for in this Section to be given to the
Comptroller by |
22 | | the Department, the Comptroller shall cause the orders to be
|
23 | | drawn for the respective amounts in accordance with the |
24 | | directions
contained in the certification.
|
25 | | In addition to the disbursement required by the preceding |
26 | | paragraph and
in order to mitigate delays caused by |
|
| | HB2682 | - 243 - | LRB101 09562 HLH 54660 b |
|
|
1 | | distribution procedures, an
allocation shall, if requested, be |
2 | | made within 10 days after January 14,
1991, and in November of |
3 | | 1991 and each year thereafter, to each
municipality that |
4 | | received more than $500,000 during the preceding fiscal
year, |
5 | | (July 1 through June 30) whether collected by the municipality |
6 | | or
disbursed by the Department as required by this Section. |
7 | | Within 10 days
after January 14, 1991, participating |
8 | | municipalities shall notify the
Department in writing of their |
9 | | intent to participate. In addition, for the
initial |
10 | | distribution, participating municipalities shall certify to |
11 | | the
Department the amounts collected by the municipality for |
12 | | each month under
its home rule occupation and service |
13 | | occupation tax during the period July
1, 1989 through June 30, |
14 | | 1990. The allocation within 10 days after January
14, 1991, |
15 | | shall be in an amount equal to the monthly average of these
|
16 | | amounts, excluding the 2 months of highest receipts. The |
17 | | monthly average
for the period of July 1, 1990 through June 30, |
18 | | 1991 will be determined as
follows: the amounts collected by |
19 | | the municipality under its home rule
occupation and service |
20 | | occupation tax during the period of July 1, 1990
through |
21 | | September 30, 1990, plus amounts collected by the Department |
22 | | and
paid to such municipality through June 30, 1991, excluding |
23 | | the 2 months of
highest receipts. The monthly average for each |
24 | | subsequent period of July 1
through June 30 shall be an amount |
25 | | equal to the monthly distribution made
to each such |
26 | | municipality under the preceding paragraph during this period,
|
|
| | HB2682 | - 244 - | LRB101 09562 HLH 54660 b |
|
|
1 | | excluding the 2 months of highest receipts. The distribution |
2 | | made in
November 1991 and each year thereafter under this |
3 | | paragraph and the
preceding paragraph shall be reduced by the |
4 | | amount allocated and disbursed
under this paragraph in the |
5 | | preceding period of July 1 through June 30.
The Department |
6 | | shall prepare and certify to the Comptroller for
disbursement |
7 | | the allocations made in accordance with this paragraph.
|
8 | | For the purpose of determining the local governmental unit |
9 | | whose tax
is applicable, a retail sale by a producer of coal or |
10 | | other mineral
mined in Illinois is a sale at retail at the |
11 | | place where the coal or
other mineral mined in Illinois is |
12 | | extracted from the earth. This
paragraph does not apply to coal |
13 | | or other mineral when it is delivered
or shipped by the seller |
14 | | to the purchaser at a point outside Illinois so
that the sale |
15 | | is exempt under the United States Constitution as a sale in
|
16 | | interstate or foreign commerce.
|
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 | | An ordinance or resolution imposing or discontinuing a tax |
22 | | hereunder or
effecting a change in the rate thereof shall be |
23 | | adopted and a certified
copy thereof filed with the Department |
24 | | on or before the first day of June,
whereupon the Department |
25 | | shall proceed to administer and enforce this
Section as of the |
26 | | first day of September next following the
adoption and filing. |
|
| | HB2682 | - 245 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Beginning January 1, 1992, an ordinance or resolution
imposing |
2 | | or discontinuing the tax hereunder or effecting a change in the
|
3 | | rate thereof shall be adopted and a certified copy thereof |
4 | | filed with the
Department on or before the first day of July, |
5 | | whereupon the Department
shall proceed to administer and |
6 | | enforce this Section as of the first day of
October next |
7 | | following such adoption and filing. Beginning January 1, 1993,
|
8 | | an ordinance or resolution imposing or discontinuing the tax |
9 | | hereunder or
effecting a change in the rate thereof shall be |
10 | | adopted and a certified
copy thereof filed with the Department |
11 | | on or before the first day of
October, whereupon the Department |
12 | | shall proceed to administer and enforce
this Section as of the |
13 | | first day of January next following the
adoption and filing.
|
14 | | However, a municipality located in a county with a population |
15 | | in excess of
3,000,000 that elected to become a home rule unit |
16 | | at the general primary
election in
1994 may adopt an ordinance |
17 | | or resolution imposing the tax under this Section
and file a |
18 | | certified copy of the ordinance or resolution with the |
19 | | Department on
or before July 1, 1994. The Department shall then |
20 | | proceed to administer and
enforce this Section as of October 1, |
21 | | 1994.
Beginning April 1, 1998, an ordinance or
resolution |
22 | | imposing or
discontinuing the tax hereunder or effecting a |
23 | | change in the rate thereof shall
either (i) be adopted and a |
24 | | certified copy thereof filed with the Department on
or
before |
25 | | the first day of April, whereupon the Department shall proceed |
26 | | to
administer and enforce this Section as of the first day of |
|
| | HB2682 | - 246 - | LRB101 09562 HLH 54660 b |
|
|
1 | | July next following
the adoption and filing; or (ii) be adopted |
2 | | and a certified copy thereof filed
with the Department on or |
3 | | before the first day of October, whereupon the
Department shall |
4 | | proceed to administer and enforce this Section as of the first
|
5 | | day of January next following the adoption and filing.
|
6 | | When certifying the amount of a monthly disbursement to a |
7 | | municipality
under this Section, the Department shall increase |
8 | | or decrease the amount by
an amount necessary to offset any |
9 | | misallocation of previous disbursements.
The offset amount |
10 | | shall be the amount erroneously disbursed
within the previous 6 |
11 | | months from the time a misallocation is discovered.
|
12 | | Any unobligated balance remaining in the Municipal |
13 | | Retailers' Occupation
Tax Fund on December 31, 1989, which fund |
14 | | was abolished by Public Act
85-1135, and all receipts of |
15 | | municipal tax as a result of audits of
liability periods prior |
16 | | to January 1, 1990, shall be paid into the Local
Government Tax |
17 | | Fund for distribution as provided by this Section prior to
the |
18 | | enactment of Public Act 85-1135. All receipts of municipal tax |
19 | | as a
result of an assessment not arising from an audit, for |
20 | | liability periods
prior to January 1, 1990, shall be paid into |
21 | | the Local Government Tax Fund
for distribution before July 1, |
22 | | 1990, as provided by this Section prior to
the enactment of |
23 | | Public Act 85-1135; and on and after July 1,
1990, all such |
24 | | receipts shall be distributed as provided in Section
6z-18 of |
25 | | the State Finance Act.
|
26 | | As used in this Section, "municipal" and "municipality" |
|
| | HB2682 | - 247 - | LRB101 09562 HLH 54660 b |
|
|
1 | | means a city,
village or incorporated town, including an |
2 | | incorporated town that has
superseded a civil township.
|
3 | | This Section shall be known and may be cited as the Home |
4 | | Rule Municipal
Retailers' Occupation Tax Act.
|
5 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
6 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
7 | | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
|
8 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' |
9 | | Occupation Tax Act. The corporate authorities of a non-home |
10 | | rule municipality may impose
a tax upon all persons engaged in |
11 | | the business of selling tangible
personal property, other than |
12 | | on an item of tangible personal property
which is titled and |
13 | | registered by an agency of this State's Government,
at retail |
14 | | in the municipality for expenditure on
public infrastructure or |
15 | | for property tax relief or both as defined in
Section 8-11-1.2 |
16 | | if approved by
referendum as provided in Section 8-11-1.1, of |
17 | | the gross receipts from such
sales made in the course of such |
18 | | business.
If the tax is approved by referendum on or after July |
19 | | 14, 2010 (the effective date of Public Act 96-1057), the |
20 | | corporate authorities of a non-home rule municipality may, |
21 | | until December 31, 2020, use the proceeds of the tax for |
22 | | expenditure on municipal operations, in addition to or in lieu |
23 | | of any expenditure on public infrastructure or for property tax |
24 | | relief. The tax imposed may not be more than 1% and may be |
25 | | imposed only in
1/4% increments. The tax may not be imposed on |
|
| | HB2682 | - 248 - | LRB101 09562 HLH 54660 b |
|
|
1 | | tangible personal property taxed at the 1% rate under the |
2 | | Retailers' Occupation Tax Act. Beginning December 1, 2019, this |
3 | | tax is not imposed on sales of aviation fuel unless the tax |
4 | | revenue is expended for airport-related purposes. If a |
5 | | municipality does not have an airport-related purpose to which |
6 | | it dedicates aviation fuel tax revenue, then aviation fuel is |
7 | | excluded from the tax. Each municipality must comply with the |
8 | | certification requirements for airport-related purposes under |
9 | | Section 8-11-22. For purposes of this Act, "airport-related |
10 | | purposes" has the meaning ascribed in Section 6z-20.2 of the |
11 | | State Finance Act. This exclusion for aviation fuel only |
12 | | applies for so long as the revenue use requirements of 49 |
13 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
14 | | municipality.
The tax imposed by a
municipality pursuant to |
15 | | this Section and all civil penalties that may be
assessed as an |
16 | | incident thereof shall be collected and enforced by the
State |
17 | | Department of Revenue. The certificate of registration which is
|
18 | | issued by the Department to a retailer under the Retailers' |
19 | | Occupation Tax
Act shall permit such retailer to engage in a |
20 | | business which is taxable
under any ordinance or resolution |
21 | | enacted pursuant to
this Section without registering |
22 | | separately with the Department under
such ordinance or |
23 | | resolution or under this Section. The Department
shall have |
24 | | full power to administer and enforce this Section; to collect
|
25 | | all taxes and penalties due hereunder; to dispose of taxes and |
26 | | penalties
so collected in the manner hereinafter provided, and |
|
| | HB2682 | - 249 - | LRB101 09562 HLH 54660 b |
|
|
1 | | to determine all
rights to credit memoranda, arising on account |
2 | | of the erroneous payment
of tax or penalty hereunder. In the |
3 | | administration of, and compliance
with, this Section, the |
4 | | Department and persons who are subject to this
Section shall |
5 | | have the same rights, remedies, privileges, immunities,
powers |
6 | | and duties, and be subject to the same conditions, |
7 | | restrictions,
limitations, penalties and definitions of terms, |
8 | | and employ the same
modes of procedure, as are prescribed in |
9 | | Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in |
10 | | respect to all provisions therein other than
the State rate of |
11 | | tax), 2c, 3 (except as to the disposition of taxes and
|
12 | | penalties collected , and except that the retailer's discount is |
13 | | not allowed for taxes paid on aviation fuel that are deposited |
14 | | into the Local Government Aviation Trust Fund ), 4, 5, 5a, 5b, |
15 | | 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, |
16 | | 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and |
17 | | Section 3-7 of the Uniform Penalty and Interest
Act as fully as |
18 | | if those provisions were set forth herein.
|
19 | | No municipality may impose a tax under this Section unless |
20 | | the municipality
also imposes a tax at the same rate under |
21 | | Section 8-11-1.4 of this Code.
|
22 | | Persons subject to any tax imposed pursuant to the |
23 | | authority granted
in this Section may reimburse themselves for |
24 | | their seller's tax
liability hereunder by separately stating |
25 | | such tax as an additional
charge, which charge may be stated in |
26 | | combination, in a single amount,
with State tax which sellers |
|
| | HB2682 | - 250 - | LRB101 09562 HLH 54660 b |
|
|
1 | | are required to collect under the Use Tax
Act, pursuant to such |
2 | | bracket schedules as the Department may prescribe.
|
3 | | Whenever the Department determines that a refund should be |
4 | | made under
this Section to a claimant instead of issuing a |
5 | | credit memorandum, the
Department shall notify the State |
6 | | Comptroller, who shall cause the
order to be drawn for the |
7 | | amount specified, and to the person named,
in such notification |
8 | | from the Department. Such refund shall be paid by
the State |
9 | | Treasurer out of the non-home rule municipal retailers'
|
10 | | occupation tax fund.
|
11 | | Except as otherwise provided, the The Department shall |
12 | | forthwith pay over to the State Treasurer, ex
officio, as |
13 | | trustee, all taxes and penalties collected hereunder for |
14 | | deposit into the Non-Home Rule Municipal Retailers' Occupation |
15 | | Tax Fund. Taxes and penalties collected on aviation fuel sold |
16 | | on or after December 1, 2019, shall be immediately paid over by |
17 | | the Department to the State Treasurer, ex officio, as trustee, |
18 | | for deposit into the Local Government Aviation Trust Fund. The |
19 | | Department shall only pay moneys into the Local Government |
20 | | Aviation Trust Fund under this Act for so long as the revenue |
21 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
22 | | binding on the municipality . |
23 | | As soon as possible after the first day of each month, |
24 | | beginning January 1, 2011, upon certification of the Department |
25 | | of Revenue, the Comptroller shall order transferred, and the |
26 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
|
| | HB2682 | - 251 - | LRB101 09562 HLH 54660 b |
|
|
1 | | local sales tax increment, as defined in the Innovation |
2 | | Development and Economy Act, collected under this Section |
3 | | during the second preceding calendar month for sales within a |
4 | | STAR bond district. |
5 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
6 | | on or
before the 25th day of each calendar month, the |
7 | | Department shall
prepare and certify to the Comptroller the |
8 | | disbursement of stated sums
of money to named municipalities, |
9 | | the municipalities to be those from
which retailers have paid |
10 | | taxes or penalties hereunder to the Department
during the |
11 | | second preceding calendar month. The amount to be paid to each
|
12 | | municipality shall be the amount (not including credit |
13 | | memoranda and not including taxes and penalties collected on |
14 | | aviation fuel sold on or after December 1, 2019 ) collected
|
15 | | hereunder during the second preceding calendar month by the |
16 | | Department plus
an amount the Department determines is |
17 | | necessary to offset any amounts
which were erroneously paid to |
18 | | a different taxing body, and not including
an amount equal to |
19 | | the amount of refunds made during the second preceding
calendar |
20 | | month by the Department on behalf of such municipality, and not
|
21 | | including any amount which the Department determines is |
22 | | necessary to offset
any amounts which were payable to a |
23 | | different taxing body but were
erroneously paid to the |
24 | | municipality, and not including any amounts that are |
25 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
26 | | remainder, which the Department shall transfer into the Tax |
|
| | HB2682 | - 252 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Compliance and Administration Fund. The Department, at the time |
2 | | of each monthly disbursement to the municipalities, shall |
3 | | prepare and certify to the State Comptroller the amount to be |
4 | | transferred into the Tax Compliance and Administration Fund |
5 | | under this Section. Within 10 days after receipt, by the
|
6 | | Comptroller, of the disbursement certification to the |
7 | | municipalities and the Tax Compliance and Administration Fund
|
8 | | provided for in this Section to be given to the Comptroller by |
9 | | the
Department, the Comptroller shall cause the orders to be |
10 | | drawn for the
respective amounts in accordance with the |
11 | | directions contained in such
certification.
|
12 | | For the purpose of determining the local governmental unit |
13 | | whose tax
is applicable, a retail sale, by a producer of coal |
14 | | or other mineral
mined in Illinois, is a sale at retail at the |
15 | | place where the coal or
other mineral mined in Illinois is |
16 | | extracted from the earth. This
paragraph does not apply to coal |
17 | | or other mineral when it is delivered
or shipped by the seller |
18 | | to the purchaser at a point outside Illinois so
that the sale |
19 | | is exempt under the Federal Constitution as a sale in
|
20 | | interstate or foreign commerce.
|
21 | | Nothing in this Section shall be construed to authorize a
|
22 | | municipality to impose a tax upon the privilege of engaging in |
23 | | any
business which under the constitution of the United States |
24 | | may not be
made the subject of taxation by this State.
|
25 | | When certifying the amount of a monthly disbursement to a |
26 | | municipality
under this Section, the Department shall increase |
|
| | HB2682 | - 253 - | LRB101 09562 HLH 54660 b |
|
|
1 | | or decrease such amount
by an amount necessary to offset any |
2 | | misallocation of previous
disbursements. The offset amount |
3 | | shall be the amount erroneously disbursed
within the previous 6 |
4 | | months from the time a misallocation is discovered.
|
5 | | The Department of Revenue shall implement Public Act 91-649 |
6 | | this amendatory Act of the 91st
General Assembly so as to |
7 | | collect the tax on and after January 1, 2002.
|
8 | | As used in this Section, "municipal" and "municipality" |
9 | | means a city,
village or incorporated town, including an |
10 | | incorporated town which has
superseded a civil township.
|
11 | | This Section shall be known and may be cited as the |
12 | | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
|
13 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
14 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
15 | | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
|
16 | | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation |
17 | | Tax Act. The
corporate authorities of a non-home rule |
18 | | municipality may impose a
tax upon all persons engaged, in such |
19 | | municipality, in the business of
making sales of service for |
20 | | expenditure on
public infrastructure or for property tax relief |
21 | | or both as defined in
Section 8-11-1.2 if approved by
|
22 | | referendum as provided in Section 8-11-1.1, of the selling |
23 | | price of
all tangible personal property transferred by such |
24 | | servicemen either in
the form of tangible personal property or |
25 | | in the form of real estate as
an incident to a sale of service.
|
|
| | HB2682 | - 254 - | LRB101 09562 HLH 54660 b |
|
|
1 | | If the tax is approved by referendum on or after July 14, 2010 |
2 | | (the effective date of Public Act 96-1057), the corporate |
3 | | authorities of a non-home rule municipality may, until December |
4 | | 31, 2020, use the proceeds of the tax for expenditure on |
5 | | municipal operations, in addition to or in lieu of any |
6 | | expenditure on public infrastructure or for property tax |
7 | | relief. The tax imposed may not be more than 1% and may be |
8 | | imposed only in
1/4% increments. The tax may not be imposed on |
9 | | tangible personal property taxed at the 1% rate under the |
10 | | Service Occupation Tax Act. Beginning December 1, 2019, this |
11 | | tax is not imposed on sales of aviation fuel unless the tax |
12 | | revenue is expended for airport-related purposes. If a |
13 | | municipality does not have an airport-related purpose to which |
14 | | it dedicates aviation fuel tax revenue, then aviation fuel is |
15 | | excluded from the tax. Each municipality must comply with the |
16 | | certification requirements for airport-related purposes under |
17 | | Section 8-11-22. For purposes of this Act, "airport-related |
18 | | purposes" has the meaning ascribed in Section 6z-20.2 of the |
19 | | State Finance Act. This exclusion for aviation fuel only |
20 | | applies for so long as the revenue use requirements of 49 |
21 | | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
22 | | municipality.
The tax imposed by a municipality
pursuant to |
23 | | this Section and all civil penalties that may be assessed as
an |
24 | | incident thereof shall be collected and enforced by the State
|
25 | | Department of Revenue. The certificate of registration which is |
26 | | issued
by the Department to a retailer under the Retailers' |
|
| | HB2682 | - 255 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Occupation Tax
Act or under the Service Occupation Tax Act |
2 | | shall permit
such registrant to engage in a business which is |
3 | | taxable under any
ordinance or resolution enacted pursuant to |
4 | | this Section without
registering separately with the |
5 | | Department under such ordinance or
resolution or under this |
6 | | Section. The Department shall have full power
to administer and |
7 | | enforce this Section; to collect all taxes and
penalties due |
8 | | hereunder; to dispose of taxes and penalties so collected
in |
9 | | the manner hereinafter provided, and to determine all rights to
|
10 | | credit memoranda arising on account of the erroneous payment of |
11 | | tax or
penalty hereunder. In the administration of, and |
12 | | compliance with, this
Section the Department and persons who |
13 | | are subject to this Section
shall have the same rights, |
14 | | remedies, privileges, immunities, powers and
duties, and be |
15 | | subject to the same conditions, restrictions, limitations,
|
16 | | penalties and definitions of terms, and employ the same modes |
17 | | of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 |
18 | | through 3-50 (in respect to
all provisions therein other than |
19 | | the State rate of tax), 4 (except that
the reference to the |
20 | | State shall be to the taxing municipality), 5, 7, 8
(except |
21 | | that the jurisdiction to which the tax shall be a debt to the
|
22 | | extent indicated in that Section 8 shall be the taxing |
23 | | municipality), 9
(except as to the disposition of taxes and |
24 | | penalties collected, and except
that the returned merchandise |
25 | | credit for this municipal tax may not be
taken against any |
26 | | State tax , and except that the retailer's discount is not |
|
| | HB2682 | - 256 - | LRB101 09562 HLH 54660 b |
|
|
1 | | allowed for taxes paid on aviation fuel that are deposited into |
2 | | the Local Government Aviation Trust Fund ), 10, 11, 12 (except |
3 | | the reference therein to
Section 2b of the Retailers' |
4 | | Occupation Tax Act), 13 (except that any
reference to the State |
5 | | shall mean the taxing municipality), the first
paragraph of |
6 | | Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
Tax |
7 | | Act and Section 3-7 of the Uniform Penalty and Interest Act, as |
8 | | fully
as if those provisions were set forth herein.
|
9 | | No municipality may impose a tax under this Section unless |
10 | | the municipality
also imposes a tax at the same rate under |
11 | | Section 8-11-1.3 of this Code.
|
12 | | Persons subject to any tax imposed pursuant to the |
13 | | authority granted
in this Section may reimburse themselves for |
14 | | their serviceman's tax
liability hereunder by separately |
15 | | stating such tax as an additional
charge, which charge may be |
16 | | stated in combination, in a single amount,
with State tax which |
17 | | servicemen are authorized to collect under the
Service Use Tax |
18 | | Act, pursuant to such bracket schedules as the
Department may |
19 | | prescribe.
|
20 | | Whenever the Department determines that a refund should be |
21 | | made under
this Section to a claimant instead of issuing credit |
22 | | memorandum, the
Department shall notify the State Comptroller, |
23 | | who shall cause the
order to be drawn for the amount specified, |
24 | | and to the person named,
in such notification from the |
25 | | Department. Such refund shall be paid by
the State Treasurer |
26 | | out of the municipal retailers' occupation tax fund.
|
|
| | HB2682 | - 257 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Except as otherwise provided in this paragraph, the The |
2 | | Department shall forthwith pay over to the State Treasurer,
ex |
3 | | officio, as trustee, all taxes and penalties collected |
4 | | hereunder for deposit into the municipal retailers' occupation |
5 | | tax fund. Taxes and penalties collected on aviation fuel sold |
6 | | on or after December 1, 2019, shall be immediately paid over by |
7 | | the Department to the State Treasurer, ex officio, as trustee, |
8 | | for deposit into the Local Government Aviation Trust Fund. The |
9 | | Department shall only pay moneys into the Local Government |
10 | | Aviation Trust Fund under this Act for so long as the revenue |
11 | | use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
12 | | binding on the municipality . |
13 | | As soon as possible after the first day of each month, |
14 | | beginning January 1, 2011, upon certification of the Department |
15 | | of Revenue, the Comptroller shall order transferred, and the |
16 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
17 | | local sales tax increment, as defined in the Innovation |
18 | | Development and Economy Act, collected under this Section |
19 | | during the second preceding calendar month for sales within a |
20 | | STAR bond district. |
21 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
22 | | on
or before the 25th day of each calendar month, the |
23 | | Department shall
prepare and certify to the Comptroller the |
24 | | disbursement of stated sums
of money to named municipalities, |
25 | | the municipalities to be those from
which suppliers and |
26 | | servicemen have paid taxes or penalties hereunder to
the |
|
| | HB2682 | - 258 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department during the second preceding calendar month. The |
2 | | amount
to be paid to each municipality shall be the amount (not |
3 | | including credit
memoranda and not including taxes and |
4 | | penalties collected on aviation fuel sold on or after December |
5 | | 1, 2019 ) collected hereunder during the second preceding |
6 | | calendar
month by the Department, and not including an amount |
7 | | equal to the amount
of refunds made during the second preceding |
8 | | calendar month by the
Department on behalf of such |
9 | | municipality, and not including any amounts that are |
10 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
11 | | remainder, which the Department shall transfer into the Tax |
12 | | Compliance and Administration Fund. The Department, at the time |
13 | | of each monthly disbursement to the municipalities, shall |
14 | | prepare and certify to the State Comptroller the amount to be |
15 | | transferred into the Tax Compliance and Administration Fund |
16 | | under this Section. Within 10 days
after receipt, by the |
17 | | Comptroller, of the disbursement certification to
the |
18 | | municipalities, the General Revenue Fund, and the Tax |
19 | | Compliance and Administration Fund provided for in this
Section |
20 | | 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 | | The Department of Revenue shall implement Public Act 91-649 |
25 | | this amendatory Act of the 91st
General Assembly so as to |
26 | | collect the tax on and after January 1, 2002.
|
|
| | HB2682 | - 259 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Nothing in this Section shall be construed to authorize a
|
2 | | municipality to impose a tax upon the privilege of engaging in |
3 | | any
business which under the constitution of the United States |
4 | | may not be
made the subject of taxation by this State.
|
5 | | As used in this Section, "municipal" or "municipality" |
6 | | means or refers to
a city, village or incorporated town, |
7 | | including an incorporated town which
has superseded a civil |
8 | | township.
|
9 | | This Section shall be known and may be cited as the |
10 | | "Non-Home Rule Municipal
Service Occupation Tax Act".
|
11 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
12 | | 100-1171, eff. 1-4-19; revised 1-9-19.)
|
13 | | (65 ILCS 5/8-11-1.6)
|
14 | | Sec. 8-11-1.6. Non-home rule municipal retailers' |
15 | | occupation tax;
municipalities between 20,000 and 25,000. The
|
16 | | corporate
authorities of a non-home rule municipality with a |
17 | | population of more than
20,000 but less than 25,000 that has, |
18 | | prior to January 1, 1987, established a
Redevelopment Project |
19 | | Area that has been certified as a State Sales Tax
Boundary and |
20 | | has issued bonds or otherwise incurred indebtedness to pay for
|
21 | | costs in excess of $5,000,000, which is secured in part by a |
22 | | tax increment
allocation fund, in accordance with the |
23 | | provisions of Division 11-74.4 of this
Code may, by passage of |
24 | | an ordinance, impose a tax upon all persons engaged in
the |
25 | | business of selling tangible personal property, other than on |
|
| | HB2682 | - 260 - | LRB101 09562 HLH 54660 b |
|
|
1 | | an item of
tangible personal property that is titled and |
2 | | registered by an agency of this
State's Government, at retail |
3 | | in the municipality. This tax may not be
imposed on tangible |
4 | | personal property taxed at the 1% rate under the Retailers' |
5 | | Occupation Tax Act. Beginning December 1, 2017, this tax is not |
6 | | imposed on sales of aviation fuel unless the tax revenue is |
7 | | expended for airport-related purposes. If a municipality does |
8 | | not have an airport-related purpose to which it dedicates |
9 | | aviation fuel tax revenue, then aviation fuel is excluded from |
10 | | the tax. Each municipality must comply with the certification |
11 | | requirements for airport-related purposes under Section |
12 | | 8-11-22. For purposes of this Act, "airport-related purposes" |
13 | | has the meaning ascribed in Section 6z-20.2 of the State |
14 | | Finance Act. This exclusion for aviation fuel only applies for |
15 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
16 | | and 49 U.S.C. §47133 are binding on the municipality.
If |
17 | | imposed, the tax shall
only be imposed in .25% increments of |
18 | | the gross receipts from such sales made
in the course of |
19 | | business. Any tax imposed by a municipality under this Section
|
20 | | and all civil penalties that may be assessed as an incident |
21 | | thereof shall be
collected and enforced by the State Department |
22 | | of Revenue. An ordinance
imposing a tax hereunder or effecting |
23 | | a change in the rate
thereof shall be adopted and a certified |
24 | | copy thereof filed with the Department
on or before the first |
25 | | day of October, whereupon the Department shall proceed
to |
26 | | administer and enforce this Section as of the first day of |
|
| | HB2682 | - 261 - | LRB101 09562 HLH 54660 b |
|
|
1 | | January next
following such adoption and filing. The |
2 | | certificate of registration that is
issued by the Department to |
3 | | a retailer under the Retailers' Occupation Tax Act
shall permit |
4 | | the retailer to engage in a business that is taxable under any
|
5 | | ordinance or resolution enacted under this Section without |
6 | | registering
separately with the Department under the ordinance |
7 | | or resolution or under this
Section. The Department 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. In the |
13 | | administration of, and compliance with
this Section, the |
14 | | Department and persons who are subject to this Section shall
|
15 | | have the same rights, remedies, privileges, immunities, |
16 | | powers, and duties, and
be subject to the same conditions, |
17 | | restrictions, limitations, penalties, and
definitions of |
18 | | terms, and employ the same modes of procedure, as are |
19 | | prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 |
20 | | through 2-65 (in respect to all
provisions therein other than |
21 | | the State rate of tax), 2c, 3 (except as to the
disposition of |
22 | | taxes and penalties collected , and except that the retailer's |
23 | | discount is not allowed for taxes paid on aviation fuel that |
24 | | are deposited into the Local Government Aviation Trust Fund ), |
25 | | 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, |
26 | | 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
Retailers' Occupation |
|
| | HB2682 | - 262 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act |
2 | | as fully as if those provisions were set forth herein.
|
3 | | A tax may not be imposed by a municipality under this |
4 | | Section unless the
municipality also imposes a tax at the same |
5 | | rate under Section 8-11-1.7 of this
Act.
|
6 | | Persons subject to any tax imposed under the authority |
7 | | granted in this
Section may reimburse themselves for their |
8 | | seller's tax liability hereunder by
separately stating the tax |
9 | | as an additional charge, which charge may be stated
in |
10 | | combination, in a single amount, with State tax which sellers |
11 | | are required
to collect under the Use Tax Act, pursuant to such |
12 | | bracket schedules as the
Department may prescribe.
|
13 | | Whenever the Department determines that a refund should 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
Non-Home Rule Municipal Retailers' |
20 | | Occupation Tax Fund, which is hereby
created.
|
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 |
|
| | HB2682 | - 263 - | LRB101 09562 HLH 54660 b |
|
|
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 retailers have paid |
20 | | taxes or
penalties hereunder to the Department during the |
21 | | second preceding calendar
month. The amount to be paid to each |
22 | | municipality shall be the amount (not
including credit |
23 | | memoranda and not including taxes and penalties collected on |
24 | | aviation fuel sold on or after December 1, 2017 ) collected |
25 | | hereunder during the second preceding
calendar month by the |
26 | | Department plus an amount the Department determines is
|
|
| | HB2682 | - 264 - | LRB101 09562 HLH 54660 b |
|
|
1 | | necessary to offset any amounts that were erroneously paid to a |
2 | | different
taxing body, and not including an amount equal to the |
3 | | amount of refunds made
during the second preceding calendar |
4 | | month by the Department on behalf of the
municipality, and not |
5 | | including any amount that the Department determines is
|
6 | | necessary to offset any amounts that were payable to a |
7 | | different taxing body
but were erroneously paid to the |
8 | | municipality, and not including any amounts that are |
9 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
10 | | remainder, which the Department shall transfer into the Tax |
11 | | Compliance and Administration Fund. The Department, at the time |
12 | | of each monthly disbursement to the municipalities, shall |
13 | | prepare and certify to the State Comptroller the amount to be |
14 | | transferred into the Tax Compliance and Administration Fund |
15 | | under this Section. Within 10 days after receipt
by the |
16 | | Comptroller of the disbursement certification to the |
17 | | municipalities
and the Tax Compliance and Administration Fund |
18 | | provided for in this Section to be given to the Comptroller by |
19 | | the Department,
the Comptroller shall cause the orders to be |
20 | | drawn for the respective amounts
in accordance with the |
21 | | directions contained in the certification.
|
22 | | For the purpose of determining the local governmental unit |
23 | | whose tax is
applicable, a retail sale by a producer of coal or |
24 | | other mineral mined in
Illinois is a sale at retail at the |
25 | | place where the coal or other mineral
mined in Illinois is |
26 | | extracted from the earth. This paragraph does not apply
to coal |
|
| | HB2682 | - 265 - | LRB101 09562 HLH 54660 b |
|
|
1 | | or other mineral when it is delivered or shipped by the seller |
2 | | to the
purchaser at a point outside Illinois so that the sale |
3 | | is exempt under the
federal Constitution as a sale in |
4 | | interstate or foreign commerce.
|
5 | | Nothing in this Section shall be construed to authorize a |
6 | | municipality to
impose a tax upon the privilege of engaging in |
7 | | any business which under the
constitution of the United States |
8 | | may not be made the subject of taxation by
this State.
|
9 | | When certifying the amount of a monthly disbursement to a |
10 | | municipality under
this Section, the Department shall increase |
11 | | or decrease the amount by an
amount necessary to offset any |
12 | | misallocation of previous disbursements. The
offset amount |
13 | | shall be the amount erroneously disbursed within the previous 6
|
14 | | months from the time a misallocation is discovered.
|
15 | | As used in this Section, "municipal" and "municipality" |
16 | | means a city,
village, or incorporated town, including an |
17 | | incorporated town that has
superseded a civil township.
|
18 | | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; |
19 | | 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff. |
20 | | 8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
21 | | (65 ILCS 5/8-11-1.7)
|
22 | | Sec. 8-11-1.7. Non-home rule municipal service occupation |
23 | | tax;
municipalities between 20,000 and 25,000. The corporate |
24 | | authorities of a
non-home rule municipality
with a population |
25 | | of more than 20,000 but less than 25,000 as determined by the
|
|
| | HB2682 | - 266 - | LRB101 09562 HLH 54660 b |
|
|
1 | | last preceding decennial census that has, prior to January 1, |
2 | | 1987, established
a Redevelopment Project Area that has been |
3 | | certified as a State Sales Tax
Boundary and has issued bonds or |
4 | | otherwise incurred indebtedness to pay for
costs in excess of |
5 | | $5,000,000, which is secured in part by a tax increment
|
6 | | allocation fund, in accordance with the provisions of Division |
7 | | 11-74.4 of this
Code may, by passage of an ordinance, impose a |
8 | | tax upon all persons engaged in
the municipality in the |
9 | | business of making sales of service. If imposed, the
tax shall |
10 | | only be imposed in .25% increments of the selling price of all
|
11 | | tangible personal property transferred by such servicemen |
12 | | either in the form of
tangible personal property or in the form |
13 | | of real estate as an incident to a
sale of service.
This tax |
14 | | may not be imposed on tangible personal property taxed at the |
15 | | 1% rate under the Service Occupation Tax Act. Beginning |
16 | | December 1, 2019, this tax is not imposed on sales of aviation |
17 | | fuel unless the tax revenue is expended for airport-related |
18 | | purposes. If a municipality does not have an airport-related |
19 | | purpose to which it dedicates aviation fuel tax revenue, then |
20 | | aviation fuel is excluded from the tax. Each municipality must |
21 | | comply with the certification requirements for airport-related |
22 | | purposes under Section 8-11-22. For purposes of this Act, |
23 | | "airport-related purposes" has the meaning ascribed in Section |
24 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
25 | | fuel only applies for so long as the revenue use requirements |
26 | | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the |
|
| | HB2682 | - 267 - | LRB101 09562 HLH 54660 b |
|
|
1 | | municipality.
The tax imposed by a municipality under this |
2 | | Section and all
civil penalties that may be assessed as an |
3 | | incident thereof shall be collected
and enforced by the State |
4 | | Department of Revenue. An ordinance
imposing a tax hereunder or |
5 | | effecting a change in the rate
thereof shall be adopted and a |
6 | | certified copy thereof filed with the Department
on or before |
7 | | the first day of October, whereupon the Department shall |
8 | | proceed
to administer and enforce this Section as of the first |
9 | | day of January next
following such adoption and filing. The |
10 | | certificate of
registration that is issued by the Department to |
11 | | a retailer
under the Retailers' Occupation Tax Act or under the |
12 | | Service Occupation Tax Act
shall permit the registrant to |
13 | | engage in a business that is taxable under any
ordinance or |
14 | | resolution enacted under this Section without registering
|
15 | | separately with the Department under the ordinance or |
16 | | resolution or under this
Section. The Department shall have |
17 | | full power to administer and enforce this
Section, to collect |
18 | | all taxes and penalties due hereunder, to dispose of taxes
and |
19 | | penalties so collected in a manner hereinafter provided, and to |
20 | | determine
all rights to credit memoranda arising on account of |
21 | | the erroneous payment of
tax or penalty hereunder. In the |
22 | | administration of and compliance with this
Section, the |
23 | | Department and persons who are subject to this Section shall |
24 | | have
the same rights, remedies, privileges, immunities, |
25 | | powers, and duties, and be
subject to the same conditions, |
26 | | restrictions, limitations, penalties and
definitions of terms, |
|
| | HB2682 | - 268 - | LRB101 09562 HLH 54660 b |
|
|
1 | | and employ the same modes of procedure, as are prescribed
in |
2 | | Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all |
3 | | provisions therein
other than the State rate of tax), 4 (except |
4 | | that the reference to the State
shall be to the taxing |
5 | | municipality), 5, 7, 8 (except that the jurisdiction to
which |
6 | | the tax shall be a debt to the extent indicated in that Section |
7 | | 8 shall
be the taxing municipality), 9 (except as to the |
8 | | disposition of taxes and
penalties collected, and except that |
9 | | the returned merchandise credit for this
municipal tax may not |
10 | | be taken against any State tax , 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 | | 10, 11, 12, (except the
reference therein to Section 2b of the |
14 | | Retailers' Occupation Tax Act), 13
(except that any reference |
15 | | to the State shall mean the taxing municipality),
the first |
16 | | paragraph of Sections 15, 16, 17, 18, 19, and 20 of the Service
|
17 | | Occupation Tax Act and Section 3-7 of the Uniform Penalty and |
18 | | Interest Act, as
fully as if those provisions were set forth |
19 | | herein.
|
20 | | A tax may not be imposed by a municipality under this |
21 | | Section unless the
municipality also imposes a tax at the same |
22 | | rate under Section 8-11-1.6 of this
Act.
|
23 | | Person subject to any tax imposed under the authority |
24 | | granted in this Section
may reimburse themselves for their |
25 | | servicemen's tax liability hereunder by
separately stating the |
26 | | tax as an additional charge, which charge may be stated
in |
|
| | HB2682 | - 269 - | LRB101 09562 HLH 54660 b |
|
|
1 | | combination, in a single amount, with State tax that servicemen |
2 | | are
authorized to collect under the Service Use Tax Act, under |
3 | | such bracket
schedules as the Department may prescribe.
|
4 | | Whenever the Department determines that a refund should be |
5 | | made under this
Section to a claimant instead of issuing credit |
6 | | memorandum, the Department
shall notify the State Comptroller, |
7 | | who shall cause the order to be drawn for
the amount specified, |
8 | | and to the person named, in such notification from the
|
9 | | Department. The refund shall be paid by the State Treasurer out |
10 | | of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.
|
11 | | Except as otherwise provided in this paragraph, the The |
12 | | Department shall forthwith pay over to the State Treasurer, ex |
13 | | officio,
as trustee, all taxes and penalties collected |
14 | | hereunder for deposit into the Non-Home Rule Municipal |
15 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
16 | | on aviation fuel sold on or after December 1, 2019, shall be |
17 | | immediately paid over by the Department to the State Treasurer, |
18 | | ex officio, as trustee, for deposit into the Local Government |
19 | | Aviation Trust Fund. The Department shall only pay moneys into |
20 | | the Local Government Aviation Trust Fund under this Act for so |
21 | | long as the revenue use requirements of 49 U.S.C. §47107(b) and |
22 | | 49 U.S.C. §47133 are binding on the Municipality . |
23 | | As soon as possible after the first day of each month, |
24 | | beginning January 1, 2011, upon certification of the Department |
25 | | of Revenue, the Comptroller shall order transferred, and the |
26 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
|
| | HB2682 | - 270 - | LRB101 09562 HLH 54660 b |
|
|
1 | | local sales tax increment, as defined in the Innovation |
2 | | Development and Economy Act, collected under this Section |
3 | | during the second preceding calendar month for sales within a |
4 | | STAR bond district. |
5 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
6 | | on or before the 25th
day of each calendar month, the |
7 | | Department shall prepare and certify to the
Comptroller the |
8 | | disbursement of stated sums of money to named municipalities,
|
9 | | the municipalities to be those from which suppliers and |
10 | | servicemen have paid
taxes or penalties hereunder to the |
11 | | Department during the second preceding
calendar month. The |
12 | | amount to be paid to each municipality shall be the amount
(not |
13 | | including credit memoranda and not including taxes and |
14 | | penalties collected on aviation fuel sold on or after December |
15 | | 1, 2019 ) collected hereunder during the second
preceding |
16 | | calendar month by the Department, and not including an amount |
17 | | equal
to the amount of refunds made during the second preceding |
18 | | calendar month by the
Department on behalf of such |
19 | | municipality, and not including any amounts that are |
20 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
21 | | remainder, which the Department shall transfer into the Tax |
22 | | Compliance and Administration Fund. The Department, at the time |
23 | | of each monthly disbursement to the municipalities, shall |
24 | | prepare and certify to the State Comptroller the amount to be |
25 | | transferred into the Tax Compliance and Administration Fund |
26 | | under this Section. Within 10 days after receipt by the
|
|
| | HB2682 | - 271 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Comptroller of the disbursement certification to the |
2 | | municipalities, the Tax Compliance and Administration Fund, |
3 | | and the
General Revenue Fund, provided for in this Section to |
4 | | be given to the
Comptroller by the Department, the Comptroller |
5 | | shall cause the orders to be
drawn for the respective amounts |
6 | | in accordance with the directions contained in
the |
7 | | certification.
|
8 | | When certifying the amount of a monthly disbursement to a |
9 | | municipality
under this Section, the Department shall increase |
10 | | or decrease the amount by an
amount necessary to offset any |
11 | | misallocation of previous disbursements. The
offset amount |
12 | | shall be the amount erroneously disbursed within the previous 6
|
13 | | months from the time a misallocation is discovered.
|
14 | | Nothing in this Section shall be construed to authorize a |
15 | | municipality to
impose a tax upon the privilege of engaging in |
16 | | any business which under the
constitution of the United States |
17 | | may not be made the subject of taxation by
this State.
|
18 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
19 | | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)
|
20 | | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
|
21 | | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax |
22 | | Act. The
corporate authorities of a home rule municipality may
|
23 | | impose a tax upon all persons engaged, in such municipality, in |
24 | | the
business of making sales of service at the same rate of tax |
25 | | imposed
pursuant to Section 8-11-1, of the selling price of all |
|
| | HB2682 | - 272 - | LRB101 09562 HLH 54660 b |
|
|
1 | | tangible personal
property transferred by such servicemen |
2 | | either in the form of tangible
personal property or in the form |
3 | | of real estate as an incident to a sale of
service. If imposed, |
4 | | such tax shall only be imposed in 1/4% increments. On
and after |
5 | | September 1, 1991, this additional tax may not be imposed on |
6 | | tangible personal property taxed at the 1% rate under the |
7 | | Retailers' Occupation Tax Act. Beginning December 1, 2019, this |
8 | | tax may not be imposed on sales of aviation fuel unless the tax |
9 | | revenue is expended for airport-related purposes. If a |
10 | | municipality does not have an airport-related purpose to which |
11 | | it dedicates aviation fuel tax revenue, then aviation fuel |
12 | | shall be excluded from tax. Each municipality must comply with |
13 | | the certification requirements for airport-related purposes |
14 | | under Section 8-11-22. For purposes of this Act, |
15 | | "airport-related purposes" has the meaning ascribed in Section |
16 | | 6z-20.2 of the State Finance Act. This exception for aviation |
17 | | fuel only applies for so long as the revenue use requirements |
18 | | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the |
19 | | State. The changes made to this Section by this amendatory Act |
20 | | of the 101st General Assembly are a denial and limitation of |
21 | | home rule powers and functions under subsection (g) of Section |
22 | | 6 of Article VII of the Illinois Constitution.
The tax imposed |
23 | | by a home rule municipality
pursuant to this Section and all |
24 | | civil penalties that may be assessed as
an incident thereof |
25 | | shall be collected and enforced by the State
Department of |
26 | | Revenue. The certificate of registration which is issued
by the |
|
| | HB2682 | - 273 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department to a retailer under the Retailers' Occupation Tax
|
2 | | Act or under the Service Occupation Tax Act shall permit
such |
3 | | registrant to engage in a business which is taxable under any
|
4 | | ordinance or resolution enacted pursuant to this Section |
5 | | without
registering separately with the Department under such |
6 | | ordinance or
resolution or under this Section. The Department |
7 | | shall have full power
to administer and enforce this Section; |
8 | | to collect all taxes and
penalties due hereunder; to dispose of |
9 | | taxes and penalties so collected
in the manner hereinafter |
10 | | provided, and to determine all rights to
credit memoranda |
11 | | arising on account of the erroneous payment of tax or
penalty |
12 | | hereunder. In the administration of, and compliance with, this
|
13 | | Section the Department and persons who are subject to this |
14 | | Section
shall have the same rights, remedies, privileges, |
15 | | immunities, powers and
duties, and be subject to the same |
16 | | conditions, restrictions,
limitations, penalties and |
17 | | definitions of terms, and employ the same
modes of procedure, |
18 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in |
19 | | respect to all provisions therein other than the State rate of
|
20 | | tax), 4 (except that the reference to the State shall be to the |
21 | | taxing
municipality), 5, 7, 8 (except that the jurisdiction to |
22 | | which the tax shall
be a debt to the extent indicated in that |
23 | | Section 8 shall be the taxing
municipality), 9 (except as to |
24 | | the disposition of taxes and penalties
collected, and except |
25 | | that the returned merchandise credit for this
municipal tax may |
26 | | not be taken against any State tax), 10, 11, 12
(except the |
|
| | HB2682 | - 274 - | LRB101 09562 HLH 54660 b |
|
|
1 | | reference therein to Section 2b of the Retailers' Occupation
|
2 | | Tax Act), 13 (except that any reference to the State shall mean |
3 | | the
taxing municipality), the first paragraph of Section 15, |
4 | | 16, 17
(except that credit memoranda issued hereunder may not |
5 | | be used to
discharge any State tax liability), 18, 19 and 20 of |
6 | | the Service
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 herein.
|
9 | | No tax may be imposed by a home rule municipality pursuant |
10 | | to this
Section unless such municipality also imposes a tax at |
11 | | the same rate
pursuant to Section 8-11-1 of this Act.
|
12 | | Persons subject to any tax imposed pursuant to the |
13 | | authority granted
in this Section may reimburse themselves for |
14 | | their serviceman's tax
liability hereunder by separately |
15 | | stating such tax as an additional
charge, which charge may be |
16 | | stated in combination, in a single amount,
with State tax which |
17 | | servicemen are authorized to collect under the
Service Use Tax |
18 | | Act, pursuant to such bracket schedules as the
Department may |
19 | | prescribe.
|
20 | | Whenever the Department determines that a refund should be |
21 | | made under
this Section to a claimant instead of issuing credit |
22 | | memorandum, the
Department shall notify the State Comptroller, |
23 | | who shall cause the
order to be drawn for the amount specified, |
24 | | and to the person named,
in such notification from the |
25 | | Department. Such refund shall be paid by
the State Treasurer |
26 | | out of the home rule municipal retailers' occupation
tax fund.
|
|
| | HB2682 | - 275 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Except as otherwise provided in this paragraph, the The |
2 | | Department shall forthwith pay over to the State Treasurer, ex |
3 | | officio
ex-officio , as trustee, all taxes and penalties |
4 | | collected hereunder for deposit into the Home Rule Municipal |
5 | | Retailers' Occupation Tax Fund. Taxes and penalties collected |
6 | | on aviation fuel sold on or after December 1, 2019, shall be |
7 | | immediately paid over by the Department to the State Treasurer, |
8 | | ex officio, as trustee, for deposit into the Local Government |
9 | | Aviation Trust Fund. The Department shall only pay moneys into |
10 | | the State Aviation Program Fund under this Act 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 . |
13 | | As soon as possible after the first day of each month, |
14 | | beginning January 1, 2011, upon certification of the Department |
15 | | of Revenue, the Comptroller shall order transferred, and the |
16 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
17 | | local sales tax increment, as defined in the Innovation |
18 | | Development and Economy Act, collected under this Section |
19 | | during the second preceding calendar month for sales within a |
20 | | STAR bond district. |
21 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
22 | | on
or before the 25th day of each calendar month, the |
23 | | Department shall
prepare and certify to the Comptroller the |
24 | | disbursement of stated sums
of money to named municipalities, |
25 | | the municipalities to be those from
which suppliers and |
26 | | servicemen have paid taxes or penalties hereunder to
the |
|
| | HB2682 | - 276 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department during the second preceding calendar month. The |
2 | | amount
to be paid to each municipality shall be the amount (not |
3 | | including credit
memoranda and not including taxes and |
4 | | penalties collected on aviation fuel sold on or after December |
5 | | 1, 2019 ) collected hereunder during the second preceding |
6 | | calendar
month by the Department, and not including an amount |
7 | | equal to the amount
of refunds made during the second preceding |
8 | | calendar month by the
Department on behalf of such |
9 | | municipality, and not including any amounts that are |
10 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
11 | | remainder, which the Department shall transfer into the Tax |
12 | | Compliance and Administration Fund. The Department, at the time |
13 | | of each monthly disbursement to the municipalities, shall |
14 | | prepare and certify to the State Comptroller the amount to be |
15 | | transferred into the Tax Compliance and Administration Fund |
16 | | under this Section. Within 10 days after receipt, by
the |
17 | | Comptroller, of the disbursement certification to the |
18 | | municipalities and the Tax Compliance and Administration Fund
|
19 | | provided for in this Section to be given to the Comptroller by |
20 | | the
Department, the Comptroller shall cause the orders to be |
21 | | drawn for the
respective amounts in accordance with the |
22 | | directions contained in such
certification.
|
23 | | In addition to the disbursement required by the preceding |
24 | | paragraph and
in order to mitigate delays caused by |
25 | | distribution procedures, an
allocation shall, if requested, be |
26 | | made within 10 days after January 14, 1991,
and in November of |
|
| | HB2682 | - 277 - | LRB101 09562 HLH 54660 b |
|
|
1 | | 1991 and each year thereafter, to each municipality that
|
2 | | received more than $500,000 during the preceding fiscal year, |
3 | | (July 1 through
June 30) whether collected by the municipality |
4 | | or disbursed by the Department
as required by this Section. |
5 | | Within 10 days after January 14, 1991,
participating |
6 | | municipalities shall notify the Department in writing of their
|
7 | | intent to participate. In addition, for the initial |
8 | | distribution,
participating municipalities shall certify to |
9 | | the Department the amounts
collected by the municipality for |
10 | | each month under its home rule occupation and
service |
11 | | occupation tax during the period July 1, 1989 through June 30, |
12 | | 1990.
The allocation within 10 days after January 14, 1991,
|
13 | | shall be in an amount equal to the monthly average of these |
14 | | amounts,
excluding the 2 months of highest receipts. Monthly |
15 | | average for the period
of July 1, 1990 through June 30, 1991 |
16 | | will be determined as follows: the
amounts collected by the |
17 | | municipality under its home rule occupation and
service |
18 | | occupation tax during the period of July 1, 1990 through |
19 | | September 30,
1990, plus amounts collected by the Department |
20 | | and paid to such
municipality through June 30, 1991, excluding |
21 | | the 2 months of highest
receipts. The monthly average for each |
22 | | subsequent period of July 1 through
June 30 shall be an amount |
23 | | equal to the monthly distribution made to each
such |
24 | | municipality under the preceding paragraph during this period,
|
25 | | excluding the 2 months of highest receipts. The distribution |
26 | | made in
November 1991 and each year thereafter under this |
|
| | HB2682 | - 278 - | LRB101 09562 HLH 54660 b |
|
|
1 | | paragraph and the
preceding paragraph shall be reduced by the |
2 | | amount allocated and disbursed
under this paragraph in the |
3 | | preceding period of July 1 through June 30.
The Department |
4 | | shall prepare and certify to the Comptroller for
disbursement |
5 | | the allocations made in accordance with this paragraph.
|
6 | | Nothing in this Section shall be construed to authorize a
|
7 | | municipality to impose a tax upon the privilege of engaging in |
8 | | any
business which under the constitution of the United States |
9 | | may not be
made the subject of taxation by this State.
|
10 | | An ordinance or resolution imposing or discontinuing a tax |
11 | | hereunder or
effecting a change in the rate thereof shall be |
12 | | adopted and a certified
copy thereof filed with the Department |
13 | | on or before the first day of June,
whereupon the Department |
14 | | shall proceed to administer and enforce this
Section as of the |
15 | | first day of September next following such adoption and
filing. |
16 | | Beginning January 1, 1992, an ordinance or resolution imposing |
17 | | or
discontinuing the tax hereunder or effecting a change in the |
18 | | rate thereof
shall be adopted and a certified copy thereof |
19 | | filed with the Department on
or before the first day of July, |
20 | | whereupon the Department shall proceed to
administer and |
21 | | enforce this Section as of the first day of October next
|
22 | | following such adoption and filing. Beginning January 1, 1993, |
23 | | an ordinance
or resolution imposing or discontinuing the tax |
24 | | hereunder or effecting a
change in the rate thereof shall be |
25 | | adopted and a certified copy thereof
filed with the Department |
26 | | on or before the first day of October, whereupon
the Department |
|
| | HB2682 | - 279 - | LRB101 09562 HLH 54660 b |
|
|
1 | | shall proceed to administer and enforce this Section as of
the |
2 | | first day of January next following such adoption and filing.
|
3 | | However, a municipality located in a county with a population |
4 | | in excess of
3,000,000 that elected to become a home rule unit |
5 | | at the general primary
election in 1994 may adopt an ordinance |
6 | | or resolution imposing the tax under
this Section and file a |
7 | | certified copy of the ordinance or resolution with the
|
8 | | Department on or before July 1, 1994. The Department shall then |
9 | | proceed to
administer and enforce this Section as of October 1, |
10 | | 1994.
Beginning April 1, 1998, an ordinance or
resolution |
11 | | imposing or
discontinuing the tax hereunder or effecting a |
12 | | change in the rate thereof shall
either (i) be adopted and a |
13 | | certified copy thereof filed with the Department on
or
before |
14 | | the first day of April, whereupon the Department shall proceed |
15 | | to
administer and enforce this Section as of the first day of |
16 | | July next following
the adoption and filing; or (ii) be adopted |
17 | | and a certified copy thereof filed
with the Department on or |
18 | | before the first day of October, whereupon the
Department shall |
19 | | proceed to administer and enforce this Section as of the first
|
20 | | day of January next following the adoption and filing.
|
21 | | Any unobligated balance remaining in the Municipal |
22 | | Retailers' Occupation
Tax Fund on December 31, 1989, which fund |
23 | | was abolished by Public Act
85-1135, and all receipts of |
24 | | municipal tax as a result of audits of
liability periods prior |
25 | | to January 1, 1990, shall be paid into the Local
Government Tax |
26 | | Fund, for distribution as provided by this Section prior to
the |
|
| | HB2682 | - 280 - | LRB101 09562 HLH 54660 b |
|
|
1 | | enactment of Public Act 85-1135. All receipts of municipal tax |
2 | | as a
result of an assessment not arising from an audit, for |
3 | | liability periods
prior to January 1, 1990, shall be paid into |
4 | | the Local Government Tax Fund
for distribution before July 1, |
5 | | 1990, as provided by this Section prior to
the enactment of |
6 | | Public Act 85-1135, and on and after July 1, 1990, all
such |
7 | | receipts shall be distributed as provided in Section 6z-18 of |
8 | | the
State Finance Act.
|
9 | | As used in this Section, "municipal" and "municipality" |
10 | | means a city,
village or incorporated town, including an |
11 | | incorporated town which has
superseded a civil township.
|
12 | | This Section shall be known and may be cited as the Home |
13 | | Rule Municipal
Service Occupation Tax Act.
|
14 | | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; |
15 | | 100-1171, eff. 1-4-19; revised 1-9-19.)
|
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. |
|
| | HB2682 | - 281 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 282 - | LRB101 09562 HLH 54660 b |
|
|
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, 2019, 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 are |
15 | | 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 | | 101st 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, 2019, and on or before each April 1 |
|
| | HB2682 | - 283 - | LRB101 09562 HLH 54660 b |
|
|
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, 2019, 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 |
|
| | HB2682 | - 284 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 285 - | LRB101 09562 HLH 54660 b |
|
|
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 tangible personal |
4 | | property taxed at the rate of 1% under the Retailers' |
5 | | Occupation Tax Act. Beginning December 1, 2019, this tax is not |
6 | | imposed on sales of aviation fuel unless the tax revenue is |
7 | | expended for airport-related purposes. If the District does not |
8 | | have an airport-related purpose to which it dedicates aviation |
9 | | fuel tax revenue, then aviation fuel is excluded from the tax. |
10 | | Each municipality must comply with the certification |
11 | | requirements for airport-related purposes under Section |
12 | | 8-11-22. For purposes of this Act, "airport-related purposes" |
13 | | has the meaning ascribed in Section 6z-20.2 of the State |
14 | | Finance Act. This exclusion for aviation fuel only applies for |
15 | | so long as the revenue use requirements of 49 U.S.C. §47107(b) |
16 | | and 49 U.S.C. §47133 are binding on the District. |
17 | | The tax imposed under this subsection and all civil |
18 | | penalties that may be assessed as an incident thereof shall be |
19 | | collected and enforced by the Department of Revenue. The |
20 | | certificate of registration that is issued by the Department to |
21 | | a retailer under the Retailers' Occupation Tax Act shall permit |
22 | | the retailer to engage in a business that is taxable under any |
23 | | ordinance or resolution enacted pursuant to this subsection |
24 | | without registering separately with the Department under such |
25 | | ordinance or resolution or under this subsection. The |
26 | | Department of Revenue shall have full power to administer and |
|
| | HB2682 | - 286 - | LRB101 09562 HLH 54660 b |
|
|
1 | | enforce this subsection; to collect all taxes and penalties due |
2 | | under this subsection in the manner hereinafter provided; and |
3 | | to determine all rights to credit memoranda arising on account |
4 | | of the erroneous payment of tax or penalty under this |
5 | | subsection. In the administration of, and compliance with, this |
6 | | subsection, the Department and persons who are subject to this |
7 | | subsection shall have the same rights, remedies, privileges, |
8 | | immunities, powers and duties, and be subject to the same |
9 | | conditions, restrictions, limitations, penalties, exclusions, |
10 | | exemptions, and definitions of terms and employ the same modes |
11 | | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 |
12 | | through 2-65 (in respect to all provisions therein other than |
13 | | the State rate of tax), 2c through 2h, 3 (except as to the |
14 | | disposition of taxes and penalties collected , and except that |
15 | | the retailer's discount is not allowed for taxes paid on |
16 | | aviation fuel that are deposited into the Local Government |
17 | | Aviation Trust Fund ), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, |
18 | | 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the |
19 | | Retailers' 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 this subsection |
23 | | may reimburse themselves for their seller's tax liability under |
24 | | this subsection by separately stating the tax as an additional |
25 | | charge, which charge may be stated in combination, in a single |
26 | | amount, with State taxes that sellers are required to collect |
|
| | HB2682 | - 287 - | LRB101 09562 HLH 54660 b |
|
|
1 | | under the Use Tax Act, in accordance with such bracket |
2 | | schedules as the Department may prescribe. |
3 | | Whenever the Department determines that a refund should be |
4 | | made under this subsection to a claimant instead of issuing a |
5 | | credit memorandum, the Department shall notify the State |
6 | | Comptroller, who shall cause the order to be drawn for the |
7 | | amount specified and to the person named in the notification |
8 | | from the Department. The refund shall be paid by the State |
9 | | Treasurer out of the business district retailers' occupation |
10 | | tax fund. |
11 | | Except as otherwise provided in this paragraph, the The |
12 | | Department shall immediately pay over to the State Treasurer, |
13 | | ex officio, as trustee, all taxes, penalties, and interest |
14 | | collected under this subsection for deposit into the business |
15 | | district retailers' occupation tax fund. Taxes and penalties |
16 | | collected on aviation fuel sold on or after December 1, 2019, |
17 | | shall be immediately paid over by the Department to the State |
18 | | Treasurer, ex officio, as trustee, for deposit into the Local |
19 | | Government Aviation Trust Fund. The Department shall only pay |
20 | | moneys into the Local Government Aviation Trust Fund under this |
21 | | Act for so long as the revenue use requirements of 49 U.S.C. |
22 | | §47107(b) and 49 U.S.C. §47133 are binding on the District. |
23 | | As soon as possible after the first day of each month, |
24 | | beginning January 1, 2011, upon certification of the Department |
25 | | of Revenue, the Comptroller shall order transferred, and the |
26 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
|
| | HB2682 | - 288 - | LRB101 09562 HLH 54660 b |
|
|
1 | | local sales tax increment, as defined in the Innovation |
2 | | Development and Economy Act, collected under this subsection |
3 | | during the second preceding calendar month for sales within a |
4 | | STAR bond district. |
5 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
6 | | on or before the 25th day of each calendar month, the |
7 | | Department shall prepare and certify to the Comptroller the |
8 | | disbursement of stated sums of money to named municipalities |
9 | | from the business district retailers' occupation tax fund, the |
10 | | municipalities to be those from which retailers have paid taxes |
11 | | or penalties under this subsection to the Department during the |
12 | | second preceding calendar month. The amount to be paid to each |
13 | | municipality shall be the amount (not including credit |
14 | | memoranda and not including taxes and penalties collected on |
15 | | aviation fuel sold on or after December 1, 2019 ) collected |
16 | | under this subsection during the second preceding calendar |
17 | | month by the Department plus an amount the Department |
18 | | determines is necessary to offset any amounts that were |
19 | | erroneously paid to a different taxing body, and not including |
20 | | an amount equal to the amount of refunds made during the second |
21 | | preceding calendar month by the Department, less 2% of that |
22 | | amount (except the amount collected on aviation fuel sold on or |
23 | | after December 1, 2017) , which shall be deposited into the Tax |
24 | | Compliance and Administration Fund and shall be used by the |
25 | | Department, subject to appropriation, to cover the costs of the |
26 | | Department in administering and enforcing the provisions of |
|
| | HB2682 | - 289 - | LRB101 09562 HLH 54660 b |
|
|
1 | | this subsection, on behalf of such municipality, and not |
2 | | including any amount that the Department determines is |
3 | | necessary to offset any amounts that were payable to a |
4 | | different taxing body but were erroneously paid to the |
5 | | municipality, and not including any amounts that are |
6 | | transferred to the STAR Bonds Revenue Fund. Within 10 days |
7 | | after receipt by the Comptroller of the disbursement |
8 | | certification to the municipalities provided for in this |
9 | | subsection to be given to the Comptroller by the Department, |
10 | | the Comptroller shall cause the orders to be drawn for the |
11 | | respective amounts in accordance with the directions contained |
12 | | in the certification. The proceeds of the tax paid to |
13 | | municipalities under this subsection shall be deposited into |
14 | | the Business District Tax Allocation Fund by the municipality.
|
15 | | An ordinance imposing or discontinuing the tax under this |
16 | | subsection or effecting a change in the rate thereof shall |
17 | | either (i) be adopted and a certified copy thereof filed with |
18 | | the Department on or before the first day of April, whereupon |
19 | | the Department, if all other requirements of this subsection |
20 | | are met, shall proceed to administer and enforce this |
21 | | subsection as of the first day of July next following the |
22 | | adoption and filing; or (ii) be adopted and a certified copy |
23 | | thereof filed with the Department on or before the first day of |
24 | | October, whereupon, if all other requirements of this |
25 | | subsection are met, the Department shall proceed to administer |
26 | | and enforce this subsection as of the first day of January next |
|
| | HB2682 | - 290 - | LRB101 09562 HLH 54660 b |
|
|
1 | | following the adoption and filing. |
2 | | The Department of Revenue shall not administer or enforce |
3 | | an ordinance imposing, discontinuing, or changing the rate of |
4 | | the tax under this subsection, until the municipality also |
5 | | provides, in the manner prescribed by the Department, the |
6 | | boundaries of the business district and each address in the |
7 | | business district in such a way that the Department can |
8 | | determine by its address whether a business is located in the |
9 | | business district. The municipality must provide this boundary |
10 | | and address information to the Department on or before April 1 |
11 | | for administration and enforcement of the tax under this |
12 | | subsection by the Department beginning on the following July 1 |
13 | | and on or before October 1 for administration and enforcement |
14 | | of the tax under this subsection by the Department beginning on |
15 | | the following January 1. The Department of Revenue shall not |
16 | | administer or enforce any change made to the boundaries of a |
17 | | business district or address change, addition, or deletion |
18 | | until the municipality reports the boundary change or address |
19 | | change, addition, or deletion to the Department in the manner |
20 | | prescribed by the Department. The municipality must provide |
21 | | this boundary change information or address change, addition, |
22 | | or deletion to the Department on or before April 1 for |
23 | | administration and enforcement by the Department of the change |
24 | | beginning on the following July 1 and on or before October 1 |
25 | | for administration and enforcement by the Department of the |
26 | | change beginning on the following January 1. The retailers in |
|
| | HB2682 | - 291 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the business district shall be responsible for charging the tax |
2 | | imposed under this subsection. If a retailer is incorrectly |
3 | | included or excluded from the list of those required to collect |
4 | | the tax under this subsection, both the Department of Revenue |
5 | | and the retailer shall be held harmless if they reasonably |
6 | | relied on information provided by the municipality. |
7 | | A municipality that imposes the tax under this subsection |
8 | | must submit to the Department of Revenue any other information |
9 | | as the Department may require for the administration and |
10 | | enforcement of the tax.
|
11 | | When certifying the amount of a monthly disbursement to a |
12 | | municipality under this subsection, the Department shall |
13 | | increase or decrease the amount by an amount necessary to |
14 | | offset any misallocation of previous disbursements. The offset |
15 | | amount shall be the amount erroneously disbursed within the |
16 | | previous 6 months from the time a misallocation is discovered. |
17 | | Nothing in this subsection shall be construed to authorize |
18 | | the municipality to impose a tax upon the privilege of engaging |
19 | | in any business which under the Constitution of the United |
20 | | States may not be made the subject of taxation by this State. |
21 | | If a tax is imposed under this subsection (b), a tax shall |
22 | | also be imposed under subsection (c) of this Section. |
23 | | (c) If a tax has been imposed under subsection (b), a |
24 | | Business District Service Occupation Tax shall also be imposed |
25 | | upon all persons engaged, in the business district, in the |
26 | | business of making sales of service, who, as an incident to |
|
| | HB2682 | - 292 - | LRB101 09562 HLH 54660 b |
|
|
1 | | making those sales of service, transfer tangible personal |
2 | | property within the business district, either in the form of |
3 | | tangible personal property or in the form of real estate as an |
4 | | incident to a sale of service. The tax shall be imposed at the |
5 | | same rate as the tax imposed in subsection (b) and shall not |
6 | | exceed 1% of the selling price of tangible personal property so |
7 | | transferred within the business district, to be imposed only in |
8 | | 0.25% increments. The tax may not be imposed on tangible |
9 | | personal property taxed at the 1% rate under the Service |
10 | | Occupation Tax Act. Beginning December 1, 2019, this tax is not |
11 | | imposed on sales of aviation fuel unless the tax revenue is |
12 | | expended for airport-related purposes. If the District does not |
13 | | have an airport-related purpose to which it dedicates aviation |
14 | | fuel tax revenue, then aviation fuel is excluded from the tax. |
15 | | Each municipality must comply with the certification |
16 | | requirements for airport-related purposes under Section |
17 | | 8-11-22. 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 District. |
22 | | The tax imposed under this subsection and all civil |
23 | | penalties that may be assessed as an incident thereof shall be |
24 | | collected and enforced by the Department of Revenue. The |
25 | | certificate of registration which is issued by the Department |
26 | | to a retailer under the Retailers' Occupation Tax Act or under |
|
| | HB2682 | - 293 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the Service Occupation Tax Act shall permit such registrant to |
2 | | engage in a business which is taxable under any ordinance or |
3 | | resolution enacted pursuant to this subsection without |
4 | | 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; to dispose of taxes and penalties so |
9 | | collected in the manner hereinafter provided; and to determine |
10 | | all rights to credit memoranda arising on account of the |
11 | | erroneous payment of tax or penalty under this subsection. In |
12 | | the administration of, and compliance with this subsection, the |
13 | | Department and persons who are subject to this subsection shall |
14 | | have the same rights, remedies, privileges, immunities, powers |
15 | | and duties, and be subject to the same conditions, |
16 | | restrictions, limitations, penalties, exclusions, exemptions, |
17 | | and definitions of terms and employ the same modes of procedure |
18 | | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 |
19 | | (in respect to all provisions therein other than the State rate |
20 | | of tax), 4 (except that the reference to the State shall be to |
21 | | the business district), 5, 7, 8 (except that the jurisdiction |
22 | | to which the tax shall be a debt to the extent indicated in |
23 | | that Section 8 shall be the municipality), 9 (except as to the |
24 | | disposition of taxes and penalties collected, and except that |
25 | | the returned merchandise credit for this tax may not be taken |
26 | | against any State tax , and except that the retailer's discount |
|
| | HB2682 | - 294 - | LRB101 09562 HLH 54660 b |
|
|
1 | | is not allowed for taxes paid on aviation fuel that are |
2 | | deposited into the Local Government Aviation Trust Fund ), 10, |
3 | | 11, 12 (except the reference therein to Section 2b of the |
4 | | Retailers' Occupation Tax Act), 13 (except that any reference |
5 | | to the State shall mean the municipality), the first paragraph |
6 | | of Section 15, and Sections 16, 17, 18, 19 and 20 of the |
7 | | Service Occupation Tax Act and all provisions of the Uniform |
8 | | Penalty and Interest Act, as fully as if those provisions were |
9 | | set forth herein. |
10 | | Persons subject to any tax imposed under the authority |
11 | | granted in this subsection may reimburse themselves for their |
12 | | serviceman's tax liability hereunder by separately stating the |
13 | | tax as an additional charge, which charge may be stated in |
14 | | combination, in a single amount, with State tax that servicemen |
15 | | are authorized to collect under the Service Use Tax Act, in |
16 | | accordance with such bracket schedules as the Department may |
17 | | prescribe. |
18 | | Whenever the Department determines that a refund should be |
19 | | made under this subsection to a claimant instead of issuing |
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 such notification |
23 | | from the Department. Such refund shall be paid by the State |
24 | | Treasurer out of the business district retailers' occupation |
25 | | tax fund. |
26 | | Except as otherwise provided in this paragraph, the The |
|
| | HB2682 | - 295 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department shall forthwith pay over to the State Treasurer, |
2 | | ex-officio, as trustee, all taxes, penalties, and interest |
3 | | collected under this subsection for deposit into the business |
4 | | district retailers' occupation tax fund. Taxes and penalties |
5 | | collected on aviation fuel sold on or after December 1, 2019, |
6 | | shall be immediately paid over by the Department to the State |
7 | | Treasurer, ex officio, as trustee, for deposit into the Local |
8 | | Government Aviation Trust Fund. The Department shall only pay |
9 | | moneys into the Local Government Aviation Trust Fund under this |
10 | | Act for so long as the revenue use requirements of 49 U.S.C. |
11 | | §47107(b) and 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 subsection |
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 municipalities |
24 | | from the business district retailers' occupation tax fund, the |
25 | | municipalities to be those from which suppliers and servicemen |
26 | | have paid taxes or penalties under this subsection to the |
|
| | HB2682 | - 296 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department during the second preceding calendar month. The |
2 | | amount to be paid to each municipality shall be the amount (not |
3 | | including credit memoranda and not including taxes and |
4 | | penalties collected on aviation fuel sold on or after December |
5 | | 1, 2019 ) collected under this subsection during the second |
6 | | preceding calendar month by the Department, less 2% of that |
7 | | amount (except the amount collected on aviation fuel sold on or |
8 | | after December 1, 2019) , which shall be deposited into the Tax |
9 | | Compliance and Administration Fund and shall be used by the |
10 | | Department, subject to appropriation, to cover the costs of the |
11 | | Department in administering and enforcing the provisions of |
12 | | this subsection, and not including an amount equal to the |
13 | | amount of refunds made during the second preceding calendar |
14 | | month by the Department on behalf of such municipality, and not |
15 | | including any amounts that are transferred to the STAR Bonds |
16 | | Revenue Fund. Within 10 days after receipt, by the Comptroller, |
17 | | of the disbursement certification to the municipalities, |
18 | | provided for in this subsection to be given to the Comptroller |
19 | | by the Department, the Comptroller shall cause the orders to be |
20 | | drawn for the respective amounts in accordance with the |
21 | | directions contained in such certification. The proceeds of the |
22 | | tax paid to municipalities under this subsection shall be |
23 | | deposited into the Business District Tax Allocation Fund by the |
24 | | municipality. |
25 | | An ordinance imposing or discontinuing the tax under this |
26 | | subsection or effecting a change in the rate thereof shall |
|
| | HB2682 | - 297 - | LRB101 09562 HLH 54660 b |
|
|
1 | | either (i) be adopted and a certified copy thereof filed with |
2 | | the Department on or before the first day of April, whereupon |
3 | | the Department, if all other requirements of this subsection |
4 | | are met, shall proceed to administer and enforce this |
5 | | subsection as of the first day of July next following the |
6 | | adoption and filing; or (ii) be adopted and a certified copy |
7 | | thereof filed with the Department on or before the first day of |
8 | | October, whereupon, if all other conditions of this subsection |
9 | | are met, the Department shall proceed to administer and enforce |
10 | | this subsection as of the first day of January next following |
11 | | the adoption and filing. |
12 | | The Department of Revenue shall not administer or enforce |
13 | | an ordinance imposing, discontinuing, or changing the rate of |
14 | | the tax under this subsection, until the municipality also |
15 | | provides, in the manner prescribed by the Department, the |
16 | | boundaries of the business district in such a way that the |
17 | | Department can determine by its address whether a business is |
18 | | located in the business district. The municipality must provide |
19 | | this boundary and address information to the Department on or |
20 | | before April 1 for administration and enforcement of the tax |
21 | | under this subsection by the Department beginning on the |
22 | | following July 1 and on or before October 1 for administration |
23 | | and enforcement of the tax under this subsection by the |
24 | | Department beginning on the following January 1. The Department |
25 | | of Revenue shall not administer or enforce any change made to |
26 | | the boundaries of a business district or address change, |
|
| | HB2682 | - 298 - | LRB101 09562 HLH 54660 b |
|
|
1 | | addition, or deletion until the municipality reports the |
2 | | boundary change or address change, addition, or deletion to the |
3 | | Department in the manner prescribed by the Department. The |
4 | | municipality must provide this boundary change information or |
5 | | address change, addition, or deletion to the Department on or |
6 | | before April 1 for administration and enforcement by the |
7 | | Department of the change beginning on the following July 1 and |
8 | | on or before October 1 for administration and enforcement by |
9 | | the Department of the change beginning on the following January |
10 | | 1. The retailers in the business district shall be responsible |
11 | | for charging the tax imposed under this subsection. If a |
12 | | retailer is incorrectly included or excluded from the list of |
13 | | those required to collect the tax under this subsection, both |
14 | | the Department of Revenue and the retailer shall be held |
15 | | harmless if they reasonably relied on information provided by |
16 | | the municipality. |
17 | | A municipality that imposes the tax under this subsection |
18 | | must submit to the Department of Revenue any other information |
19 | | as the Department may require for the administration and |
20 | | enforcement of the tax.
|
21 | | Nothing in this subsection shall be construed to authorize |
22 | | the municipality to impose a tax upon the privilege of engaging |
23 | | in any business which under the Constitution of the United |
24 | | States may not be made the subject of taxation by the State. |
25 | | If a tax is imposed under this subsection (c), a tax shall |
26 | | also be imposed under subsection (b) of this Section. |
|
| | HB2682 | - 299 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (d) By ordinance, a municipality that has designated a |
2 | | business district under this Law may impose an occupation tax |
3 | | upon all persons engaged in the business district in the |
4 | | business of renting, leasing, or letting rooms in a hotel, as |
5 | | defined in the Hotel Operators' Occupation Tax Act, at a rate |
6 | | not to exceed 1% of the gross rental receipts from the renting, |
7 | | leasing, or letting of hotel rooms within the business |
8 | | district, to be imposed only in 0.25% increments, excluding, |
9 | | however, from gross rental receipts the proceeds of renting, |
10 | | leasing, or letting to permanent residents of a hotel, as |
11 | | defined in the Hotel Operators' Occupation Tax Act, and |
12 | | proceeds from the tax imposed under subsection (c) of Section |
13 | | 13 of the Metropolitan Pier and Exposition Authority Act. |
14 | | The tax imposed by the municipality under this subsection |
15 | | and all civil penalties that may be assessed as an incident to |
16 | | that tax shall be collected and enforced by the municipality |
17 | | imposing the tax. The municipality shall have full power to |
18 | | administer and enforce this subsection, to collect all taxes |
19 | | and penalties due under this subsection, to dispose of taxes |
20 | | and penalties so collected in the manner provided in this |
21 | | subsection, and to determine all rights to credit memoranda |
22 | | arising on account of the erroneous payment of tax or penalty |
23 | | under this subsection. In the administration of and compliance |
24 | | with this subsection, the municipality and persons who are |
25 | | subject to this subsection shall have the same rights, |
26 | | remedies, privileges, immunities, powers, and duties, shall be |
|
| | HB2682 | - 300 - | LRB101 09562 HLH 54660 b |
|
|
1 | | subject to the same conditions, restrictions, limitations, |
2 | | penalties, and definitions of terms, and shall employ the same |
3 | | modes of procedure as are employed with respect to a tax |
4 | | adopted by the municipality under Section 8-3-14 of this Code. |
5 | | Persons subject to any tax imposed under the authority |
6 | | granted in this subsection may reimburse themselves for their |
7 | | tax liability for that tax by separately stating that tax as an |
8 | | additional charge, which charge may be stated in combination, |
9 | | in a single amount, with State taxes imposed under the Hotel |
10 | | Operators' Occupation Tax Act, and with any other tax. |
11 | | Nothing in this subsection shall be construed to authorize |
12 | | a municipality to impose a tax upon the privilege of engaging |
13 | | in any business which under the Constitution of the United |
14 | | States may not be made the subject of taxation by this State. |
15 | | The proceeds of the tax imposed under this subsection shall |
16 | | be deposited into the Business District Tax Allocation Fund.
|
17 | | (e) Obligations secured by the Business District Tax |
18 | | Allocation Fund may be issued to provide for the payment or |
19 | | reimbursement of business district project costs. Those |
20 | | obligations, when so issued, shall be retired in the manner |
21 | | provided in the ordinance authorizing the issuance of those |
22 | | obligations by the receipts of taxes imposed pursuant to |
23 | | subsections (10) and (11) of Section 11-74.3-3 and by other |
24 | | revenue designated or pledged by the municipality. A |
25 | | municipality may in the ordinance pledge, for any period of |
26 | | time up to and including the dissolution date, all or any part |
|
| | HB2682 | - 301 - | LRB101 09562 HLH 54660 b |
|
|
1 | | of the funds in and to be deposited in the Business District |
2 | | Tax Allocation Fund to the payment of business district project |
3 | | costs and obligations. Whenever a municipality pledges all of |
4 | | the funds to the credit of a business district tax allocation |
5 | | fund to secure obligations issued or to be issued to pay or |
6 | | reimburse business district project costs, the municipality |
7 | | may specifically provide that funds remaining to the credit of |
8 | | such business district tax allocation fund after the payment of |
9 | | such obligations shall be accounted for annually and shall be |
10 | | deemed to be "surplus" funds, and such "surplus" funds shall be |
11 | | expended by the municipality for any business district project |
12 | | cost as approved in the business district plan. Whenever a |
13 | | municipality pledges less than all of the monies to the credit |
14 | | of a business district tax allocation fund to secure |
15 | | obligations issued or to be issued to pay or reimburse business |
16 | | district project costs, the municipality shall provide that |
17 | | monies to the credit of the business district tax allocation |
18 | | fund and not subject to such pledge or otherwise encumbered or |
19 | | required for payment of contractual obligations for specific |
20 | | business district project costs shall be calculated annually |
21 | | and shall be deemed to be "surplus" funds, and such "surplus" |
22 | | funds shall be expended by the municipality for any business |
23 | | district project cost as approved in the business district |
24 | | plan. |
25 | | No obligation issued pursuant to this Law and secured by a |
26 | | pledge of all or any portion of any revenues received or to be |
|
| | HB2682 | - 302 - | LRB101 09562 HLH 54660 b |
|
|
1 | | received by the municipality from the imposition of taxes |
2 | | pursuant to subsection (10) of Section 11-74.3-3, shall be |
3 | | deemed to constitute an economic incentive agreement under |
4 | | Section 8-11-20, notwithstanding the fact that such pledge |
5 | | provides for the sharing, rebate, or payment of retailers' |
6 | | occupation taxes or service occupation taxes imposed pursuant |
7 | | to subsection (10) of Section 11-74.3-3 and received or to be |
8 | | received by the municipality from the development or |
9 | | redevelopment of properties in the business district. |
10 | | Without limiting the foregoing in this Section, the |
11 | | municipality may further secure obligations secured by the |
12 | | business district tax allocation fund with a pledge, for a |
13 | | period not greater than the term of the obligations and in any |
14 | | case not longer than the dissolution date, of any part or any |
15 | | combination of the following: (i) net revenues of all or part |
16 | | of any business district project; (ii) taxes levied or imposed |
17 | | by the municipality on any or all property in the municipality, |
18 | | including, specifically, taxes levied or imposed by the |
19 | | municipality in a special service area pursuant to the Special |
20 | | Service Area Tax Law; (iii) the full faith and credit of the |
21 | | municipality; (iv) a mortgage on part or all of the business |
22 | | district project; or (v) any other taxes or anticipated |
23 | | receipts that the municipality may lawfully pledge. |
24 | | Such obligations may be issued in one or more series, bear |
25 | | such date or dates, become due at such time or times as therein |
26 | | provided, but in any case not later than (i) 20 years after the |
|
| | HB2682 | - 303 - | LRB101 09562 HLH 54660 b |
|
|
1 | | date of issue or (ii) the dissolution date, whichever is |
2 | | earlier, bear interest payable at such intervals and at such |
3 | | rate or rates as set forth therein, except as may be limited by |
4 | | applicable law, which rate or rates may be fixed or variable, |
5 | | be in such denominations, be in such form, either coupon, |
6 | | registered, or book-entry, carry such conversion, registration |
7 | | and exchange privileges, be subject to defeasance upon such |
8 | | terms, have such rank or priority, be executed in such manner, |
9 | | be payable in such medium or payment at such place or places |
10 | | within or without the State, make provision for a corporate |
11 | | trustee within or without the State with respect to such |
12 | | obligations, prescribe the rights, powers, and duties thereof |
13 | | to be exercised for the benefit of the municipality and the |
14 | | benefit of the owners of such obligations, provide for the |
15 | | holding in trust, investment, and use of moneys, funds, and |
16 | | accounts held under an ordinance, provide for assignment of and |
17 | | direct payment of the moneys to pay such obligations or to be |
18 | | deposited into such funds or accounts directly to such trustee, |
19 | | be subject to such terms of redemption with or without premium, |
20 | | and be sold at such price, all as the corporate authorities |
21 | | shall determine. No referendum approval of the electors shall |
22 | | be required as a condition to the issuance of obligations |
23 | | pursuant to this Law except as provided in this Section. |
24 | | In the event the municipality authorizes the issuance of |
25 | | obligations pursuant to the authority of this Law secured by |
26 | | the full faith and credit of the municipality, or pledges ad |
|
| | HB2682 | - 304 - | LRB101 09562 HLH 54660 b |
|
|
1 | | valorem taxes pursuant to this subsection, which obligations |
2 | | are other than obligations which may be issued under home rule |
3 | | powers provided by Section 6 of Article VII of the Illinois |
4 | | Constitution or which ad valorem taxes are other than ad |
5 | | valorem taxes which may be pledged under home rule powers |
6 | | provided by Section 6 of Article VII of the Illinois |
7 | | Constitution or which are levied in a special service area |
8 | | pursuant to the Special Service Area Tax Law, the ordinance |
9 | | authorizing the issuance of those obligations or pledging those |
10 | | taxes shall be published within 10 days after the ordinance has |
11 | | been adopted, in a newspaper having a general circulation |
12 | | within the municipality. The publication of the ordinance shall |
13 | | be accompanied by a notice of (i) the specific number of voters |
14 | | required to sign a petition requesting the question of the |
15 | | issuance of the obligations or pledging such ad valorem taxes |
16 | | to be submitted to the electors; (ii) the time within which the |
17 | | petition must be filed; and (iii) the date of the prospective |
18 | | referendum. The municipal clerk shall provide a petition form |
19 | | to any individual requesting one. |
20 | | If no petition is filed with the municipal clerk, as |
21 | | hereinafter provided in this Section, within 21 days after the |
22 | | publication of the ordinance, the ordinance shall be in effect. |
23 | | However, if within that 21-day period a petition is filed with |
24 | | the municipal clerk, signed by electors numbering not less than |
25 | | 15% of the number of electors voting for the mayor or president |
26 | | at the last general municipal election, asking that the |
|
| | HB2682 | - 305 - | LRB101 09562 HLH 54660 b |
|
|
1 | | question of issuing obligations using full faith and credit of |
2 | | the municipality as security for the cost of paying or |
3 | | reimbursing business district project costs, or of pledging |
4 | | such ad valorem taxes for the payment of those obligations, or |
5 | | both, be submitted to the electors of the municipality, the |
6 | | municipality shall not be authorized to issue obligations of |
7 | | the municipality using the full faith and credit of the |
8 | | municipality as security or pledging such ad valorem taxes for |
9 | | the payment of those obligations, or both, until the |
10 | | proposition has been submitted to and approved by a majority of |
11 | | the voters voting on the proposition at a regularly scheduled |
12 | | election. The municipality shall certify the proposition to the |
13 | | proper election authorities for submission in accordance with |
14 | | the general election law. |
15 | | The ordinance authorizing the obligations may provide that |
16 | | the obligations shall contain a recital that they are issued |
17 | | pursuant to this Law, which recital shall be conclusive |
18 | | evidence of their validity and of the regularity of their |
19 | | issuance. |
20 | | In the event the municipality authorizes issuance of |
21 | | obligations pursuant to this Law secured by the full faith and |
22 | | credit of the municipality, the ordinance authorizing the |
23 | | obligations may provide for the levy and collection of a direct |
24 | | annual tax upon all taxable property within the municipality |
25 | | sufficient to pay the principal thereof and interest thereon as |
26 | | it matures, which levy may be in addition to and exclusive of |
|
| | HB2682 | - 306 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the maximum of all other taxes authorized to be levied by the |
2 | | municipality, which levy, however, shall be abated to the |
3 | | extent that monies from other sources are available for payment |
4 | | of the obligations and the municipality certifies the amount of |
5 | | those monies available to the county clerk. |
6 | | A certified copy of the ordinance shall be filed with the |
7 | | county clerk of each county in which any portion of the |
8 | | municipality is situated, and shall constitute the authority |
9 | | for the extension and collection of the taxes to be deposited |
10 | | in the business district tax allocation fund. |
11 | | A municipality may also issue its obligations to refund, in |
12 | | whole or in part, obligations theretofore issued by the |
13 | | municipality under the authority of this Law, whether at or |
14 | | prior to maturity. However, the last maturity of the refunding |
15 | | obligations shall not be expressed to mature later than the |
16 | | dissolution date. |
17 | | In the event a municipality issues obligations under home |
18 | | rule powers or other legislative authority, the proceeds of |
19 | | which are pledged to pay or reimburse business district project |
20 | | costs, the municipality may, if it has followed the procedures |
21 | | in conformance with this Law, retire those obligations from |
22 | | funds in the business district tax allocation fund in amounts |
23 | | and in such manner as if those obligations had been issued |
24 | | pursuant to the provisions of this Law. |
25 | | No obligations issued pursuant to this Law shall be |
26 | | regarded as indebtedness of the municipality issuing those |
|
| | HB2682 | - 307 - | LRB101 09562 HLH 54660 b |
|
|
1 | | obligations or any other taxing district for the purpose of any |
2 | | limitation imposed by law. |
3 | | Obligations issued pursuant to this Law shall not be |
4 | | subject to the provisions of the Bond Authorization Act. |
5 | | (f) When business district project costs, including, |
6 | | without limitation, all obligations paying or reimbursing |
7 | | business district project costs have been paid, any surplus |
8 | | funds then remaining in the Business District Tax Allocation |
9 | | Fund shall be distributed to the municipal treasurer for |
10 | | deposit into the general corporate fund of the municipality. |
11 | | Upon payment of all business district project costs and |
12 | | retirement of all obligations paying or reimbursing business |
13 | | district project costs, but in no event more than 23 years |
14 | | after the date of adoption of the ordinance imposing taxes |
15 | | pursuant to subsection (10) or (11) of Section 11-74.3-3, the |
16 | | municipality shall adopt an ordinance immediately rescinding |
17 | | the taxes imposed pursuant to subsection (10) or (11) of |
18 | | Section 11-74.3-3.
|
19 | | (Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.) |
20 | | (65 ILCS 5/11-101-3 new) |
21 | | Sec. 11-101-3. Noise mitigation; air quality. A |
22 | | municipality that has implemented a Residential Sound |
23 | | Insulation Program to mitigate aircraft noise shall perform an |
24 | | in-home air quality test in a residence located in the |
25 | | municipality if (i) windows or doors were installed in the |
|
| | HB2682 | - 308 - | LRB101 09562 HLH 54660 b |
|
|
1 | | residence under the Residential Sound Insulation Program and |
2 | | (ii) the owner or occupant of the residence requests that the |
3 | | test be performed. The municipality and owner of the residence |
4 | | shall mutually agree on (i) the entity that will perform the |
5 | | test and (ii) when the test will occur. If a health hazard |
6 | | exists, as determined by the results of the test, then the |
7 | | municipality shall replace all windows and doors in the |
8 | | residence, without regard to the status of any warranty on the |
9 | | windows and doors. This Section is a limitation
of home rule |
10 | | powers and functions under subsection (i) of Section 6
of |
11 | | Article VII of the Illinois Constitution on the concurrent |
12 | | exercise by home rule units of powers and functions exercised |
13 | | by the State. |
14 | | Section 50. The Civic Center Code is amended by changing |
15 | | Section 245-12 as follows:
|
16 | | (70 ILCS 200/245-12)
|
17 | | Sec. 245-12. Use and occupation taxes.
|
18 | | (a) The Authority may adopt a resolution that authorizes a |
19 | | referendum on
the
question of whether the Authority shall be |
20 | | authorized to impose a retailers'
occupation tax, a service |
21 | | occupation tax, and a use tax in one-quarter percent
increments |
22 | | at a rate not to exceed 1%. The Authority shall certify the |
23 | | question
to the proper election authorities who shall submit |
24 | | the question to the voters
of the metropolitan area at the next |
|
| | HB2682 | - 309 - | LRB101 09562 HLH 54660 b |
|
|
1 | | regularly scheduled election in accordance
with the general |
2 | | election law. The question shall
be in substantially the |
3 | | following form:
|
4 | | "Shall the Salem Civic Center Authority be authorized to |
5 | | impose a retailers'
occupation tax, a service occupation |
6 | | tax, and a use tax at the rate of (rate)
for the sole |
7 | | purpose of obtaining funds for the support, construction,
|
8 | | maintenance, or financing of a facility of the Authority?"
|
9 | | Votes shall be recorded as "yes" or "no". If a majority of |
10 | | all votes cast on
the proposition are in favor of the |
11 | | proposition, the Authority is authorized to
impose the tax.
|
12 | | (b) The Authority shall impose the retailers'
occupation |
13 | | tax upon all persons engaged in the business of selling |
14 | | tangible
personal property at retail in the metropolitan area, |
15 | | at the
rate approved by referendum, on the
gross receipts from |
16 | | the sales made in the course of such business within
the |
17 | | metropolitan area. Beginning December 1, 2019, this tax is not |
18 | | imposed on sales of aviation fuel unless the tax revenue is |
19 | | expended for airport-related purposes. If the Authority does |
20 | | not have an airport-related purpose to which it dedicates |
21 | | aviation fuel tax revenue, then aviation fuel is excluded from |
22 | | the tax. For purposes of this Act, "airport-related purposes" |
23 | | has the meaning ascribed in Section 6z-20.2 of the State |
24 | | Finance Act. This exclusion for aviation fuel only applies for |
25 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
26 | | and 49 U.S.C. 47133 are binding on the Authority. |
|
| | HB2682 | - 310 - | LRB101 09562 HLH 54660 b |
|
|
1 | | On or before September, 2019, and on or before each April 1 |
2 | | and 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, 2019, 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 tax imposed under this Section and all civil
penalties |
18 | | that may be assessed as an incident thereof shall be collected
|
19 | | and enforced by the Department of Revenue. The Department has
|
20 | | full power to administer and enforce this Section; to collect |
21 | | all taxes
and penalties so collected in the manner provided in |
22 | | this Section; 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 (i) have the same rights, remedies, privileges, |
|
| | HB2682 | - 311 - | LRB101 09562 HLH 54660 b |
|
|
1 | | immunities, powers and
duties, (ii) be subject to the same |
2 | | conditions, restrictions, limitations,
penalties, exclusions, |
3 | | exemptions, and definitions of terms, and (iii) employ
the same |
4 | | modes of procedure as are prescribed in Sections 1,
1a, 1a-1, |
5 | | 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in |
6 | | respect
to all provisions
therein other than the State rate of |
7 | | tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the
|
8 | | disposition of taxes and penalties collected and provisions |
9 | | related to
quarter monthly payments , and except that the |
10 | | retailer's discount is not allowed for taxes paid on aviation |
11 | | fuel that are deposited into the Local Government Aviation |
12 | | Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, |
13 | | 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the |
14 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
15 | | Penalty
and Interest Act, as fully as if those provisions were |
16 | | set forth in this
subsection.
|
17 | | Persons subject to any tax imposed under this subsection |
18 | | may reimburse
themselves for their seller's tax liability by |
19 | | separately stating
the tax as an additional charge, which |
20 | | charge may be stated in combination,
in a single amount, with |
21 | | State taxes that sellers are required to collect,
in accordance |
22 | | with such bracket schedules as the
Department may prescribe.
|
23 | | Whenever the Department determines that a refund should be |
24 | | made under this
subsection to a claimant instead of issuing a |
25 | | credit memorandum, the Department
shall notify the State |
26 | | Comptroller, who shall cause the warrant to be drawn
for the |
|
| | HB2682 | - 312 - | LRB101 09562 HLH 54660 b |
|
|
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 tax fund referenced under
paragraph (g) of |
4 | | this Section.
|
5 | | If a tax is imposed under this subsection (b), a tax shall |
6 | | also be
imposed at the same rate under subsections (c) and (d) |
7 | | of this Section.
|
8 | | For the purpose of determining whether a tax authorized |
9 | | under this Section
is applicable, a retail sale, by a producer |
10 | | of coal or other mineral mined
in Illinois, is a sale at retail |
11 | | at the place where the coal or other mineral
mined in Illinois |
12 | | is extracted from the earth. This paragraph does not
apply to |
13 | | coal or other mineral when it is delivered or shipped by the |
14 | | seller
to the purchaser at a point outside Illinois so that the |
15 | | sale is exempt
under the Federal Constitution as a sale in |
16 | | interstate or foreign commerce.
|
17 | | Nothing in this Section shall be construed to authorize the |
18 | | Authority
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 this State.
|
21 | | (c) If a tax has been imposed under subsection (b), a
|
22 | | service occupation tax shall
also be imposed at the same rate |
23 | | upon all persons engaged, in the metropolitan
area, in the |
24 | | business
of making sales of service, who, as an incident to |
25 | | making those sales of
service, transfer tangible personal |
26 | | property within the metropolitan area
as an
incident to a sale |
|
| | HB2682 | - 313 - | LRB101 09562 HLH 54660 b |
|
|
1 | | of service.
The tax imposed under this subsection and all civil |
2 | | penalties that may be
assessed as an incident thereof shall be |
3 | | collected and enforced by the
Department of Revenue. |
4 | | Beginning December 1, 2019, this tax is not imposed on |
5 | | sales of aviation fuel unless the tax revenue is expended for |
6 | | airport-related purposes. If the Authority does not have an |
7 | | airport-related purpose to which it dedicates aviation fuel tax |
8 | | revenue, then aviation fuel is excluded from the tax. On or |
9 | | before September 1, 2019, and on or before each April 1 and |
10 | | October 1 thereafter, the Authority must certify to the |
11 | | Department of Transportation, in the form and manner required |
12 | | by the Department, whether the Authority has an airport-related |
13 | | purpose, which would allow any Retailers' Occupation Tax and |
14 | | Service Occupation Tax imposed by the Authority to include tax |
15 | | on aviation fuel. On or before October, 2019, and on or before |
16 | | each May 1 and November 1 thereafter, the Department of |
17 | | Transportation shall provide to the Department of Revenue, a |
18 | | list of units of local government which have certified to the |
19 | | Department of Transportation that they have airport-related |
20 | | purposes, which would allow any Retailers' Occupation Tax and |
21 | | Service Occupation Tax imposed by the unit of local government |
22 | | to include tax on aviation fuel. All disputes regarding whether |
23 | | or not a unit of local government has an airport-related |
24 | | purpose shall be resolved by the Department of Transportation. |
25 | | The Department has
full power to
administer and enforce |
26 | | this paragraph; to collect all taxes and penalties
due |
|
| | HB2682 | - 314 - | LRB101 09562 HLH 54660 b |
|
|
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 paragraph, 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 metropolitan area), 2a, 2b, 3 through
3-55 |
14 | | (in respect to all provisions therein other than the State rate |
15 | | of
tax), 4 (except that the reference to the State shall be to |
16 | | the Authority),
5, 7, 8 (except that the jurisdiction to which |
17 | | the tax shall be a debt to
the extent indicated in that Section |
18 | | 8 shall be the Authority), 9 (except as
to the disposition of |
19 | | taxes and penalties collected, and except that
the returned |
20 | | merchandise credit for this 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 ), 11, 12 (except the |
24 | | reference therein to Section 2b of the
Retailers' Occupation |
25 | | Tax Act), 13 (except that any reference to the State
shall mean |
26 | | the Authority), 15, 16,
17, 18, 19 and 20 of the Service |
|
| | HB2682 | - 315 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and |
2 | | Interest Act, as fully as if those provisions were
set forth |
3 | | herein.
|
4 | | Persons subject to any tax imposed under the authority |
5 | | granted in
this subsection may reimburse themselves for their |
6 | | serviceman's tax liability
by separately stating the tax as an |
7 | | additional charge, which
charge may be stated in combination, |
8 | | in a single amount, with State tax
that servicemen are |
9 | | authorized to collect under the Service Use Tax Act, in
|
10 | | accordance with such bracket schedules as the Department may |
11 | | prescribe.
|
12 | | Whenever the Department determines that a refund should be |
13 | | made under this
subsection to a claimant instead of issuing a |
14 | | credit memorandum, the Department
shall notify the State |
15 | | Comptroller, who shall cause the warrant 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 tax fund referenced under
paragraph (g) of |
19 | | this Section.
|
20 | | Nothing in this paragraph shall be construed to authorize |
21 | | the Authority
to impose a tax upon the privilege of engaging in |
22 | | any business which under
the Constitution of the United States |
23 | | may not be made the subject of taxation
by the State.
|
24 | | (d) If a tax has been imposed under subsection (b), a
use |
25 | | tax shall
also be imposed at the same rate upon the privilege |
26 | | of using, in the
metropolitan area, any item of
tangible |
|
| | HB2682 | - 316 - | LRB101 09562 HLH 54660 b |
|
|
1 | | personal property that is purchased outside the metropolitan |
2 | | area at
retail from a retailer, and that is titled or |
3 | | registered at a location within
the metropolitan area with an |
4 | | agency of
this State's government. "Selling price" is
defined |
5 | | as in the Use Tax Act. The tax shall be collected from persons |
6 | | whose
Illinois address for titling or registration purposes is |
7 | | given as being in
the metropolitan area. The tax shall be |
8 | | collected by the Department of Revenue
for
the Authority. The |
9 | | tax must be paid to the State,
or an exemption determination |
10 | | must be obtained from the Department of
Revenue, before the |
11 | | title or certificate of registration for the property
may be |
12 | | issued. The tax or proof of exemption may be transmitted to the
|
13 | | Department by way of the State agency with which, or the State |
14 | | officer with
whom, the tangible personal property must be |
15 | | titled or registered if the
Department and the State agency or |
16 | | State officer determine that this
procedure will expedite the |
17 | | processing of applications for title or
registration.
|
18 | | The Department has full power to administer and enforce |
19 | | this
paragraph; to collect all taxes, penalties and interest |
20 | | due hereunder; to
dispose of taxes, penalties and interest so |
21 | | collected in the manner
hereinafter provided; and to determine |
22 | | all rights to credit memoranda or
refunds arising on account of |
23 | | the erroneous payment of tax, penalty or
interest hereunder. In |
24 | | the administration of, and compliance with, this
subsection, |
25 | | the Department and persons who are subject to this paragraph
|
26 | | shall (i) have the same rights, remedies, privileges, |
|
| | HB2682 | - 317 - | LRB101 09562 HLH 54660 b |
|
|
1 | | immunities, powers,
and duties, (ii) be subject to the same |
2 | | conditions, restrictions, limitations,
penalties, exclusions, |
3 | | exemptions, and definitions of terms,
and (iii) employ the same |
4 | | modes of procedure as are prescribed in Sections 2
(except the |
5 | | definition of "retailer maintaining a place of business in this
|
6 | | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, |
7 | | 7, 8 (except that the jurisdiction to which the tax shall be a |
8 | | debt to
the extent indicated in that Section 8 shall be the |
9 | | Authority), 9 (except
provisions relating to quarter
monthly |
10 | | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 |
11 | | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
12 | | Interest Act, that are not inconsistent with this
paragraph, as |
13 | | fully as if those provisions were set forth herein.
|
14 | | Whenever the Department determines that a refund should be |
15 | | made under this
subsection to a claimant instead of issuing a |
16 | | credit memorandum, the Department
shall notify the State |
17 | | Comptroller, who shall cause the order
to be drawn for the |
18 | | amount specified, and to the person named, in the
notification |
19 | | from the Department. The refund shall be paid by the State
|
20 | | Treasurer out of the tax fund referenced
under paragraph (g) of |
21 | | this Section.
|
22 | | (e) A certificate of registration issued by the State |
23 | | Department of
Revenue to a retailer under the Retailers' |
24 | | Occupation Tax Act or under the
Service Occupation Tax Act |
25 | | shall permit the registrant to engage in a
business that is |
26 | | taxed under the tax imposed under paragraphs (b), (c),
or (d) |
|
| | HB2682 | - 318 - | LRB101 09562 HLH 54660 b |
|
|
1 | | of this Section and no additional registration shall be |
2 | | required.
A certificate issued under the Use Tax Act or the |
3 | | Service Use Tax
Act shall be applicable with regard to any tax |
4 | | imposed under paragraph (c)
of this Section.
|
5 | | (f) The results of any election authorizing a proposition |
6 | | to impose a tax
under this Section or effecting a change in the |
7 | | rate of tax shall be certified
by the proper election |
8 | | authorities and filed with the Illinois Department on or
before |
9 | | the first day of April. In addition, an ordinance imposing,
|
10 | | discontinuing, or effecting a change in the rate of tax under |
11 | | this
Section shall be adopted and a certified copy thereof |
12 | | filed with the
Department
on or before the first day of April. |
13 | | After proper receipt of such
certifications, the Department |
14 | | shall proceed to administer and enforce this
Section as of the |
15 | | first day of July next following such adoption and filing.
|
16 | | (g) Except as otherwise provided, the The Department of |
17 | | Revenue shall, upon collecting any taxes and penalties
as
|
18 | | provided in this Section, pay the taxes and penalties over to |
19 | | the State
Treasurer as
trustee for the Authority. The taxes and |
20 | | penalties shall be held in a trust
fund outside
the State |
21 | | Treasury. Taxes and penalties collected on aviation fuel sold |
22 | | on or after December 1, 2019, shall be immediately paid over by |
23 | | the Department to the State Treasurer, ex officio, as trustee, |
24 | | for deposit into the Local Government Aviation Trust Fund. The |
25 | | Department shall only pay moneys into the State Aviation |
26 | | Program Fund under this Act for so long as the revenue use |
|
| | HB2682 | - 319 - | LRB101 09562 HLH 54660 b |
|
|
1 | | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are |
2 | | binding on the District. On or before the 25th day of each |
3 | | calendar month, the
Department of Revenue shall prepare and |
4 | | certify to the Comptroller of
the State of Illinois the amount |
5 | | to be paid to the Authority, which shall be
the balance in the |
6 | | fund, less any amount determined by the Department
to be |
7 | | necessary for the payment of refunds and not including taxes |
8 | | and penalties collected on aviation fuel sold on or after |
9 | | December 1, 2019 . Within 10 days after receipt by
the |
10 | | Comptroller of the certification of the amount to be paid to |
11 | | the
Authority, the Comptroller shall cause an order to be drawn |
12 | | for payment
for the amount in accordance with the directions |
13 | | contained in the
certification.
Amounts received from the tax |
14 | | imposed under this Section shall be used only for
the
support, |
15 | | construction, maintenance, or financing of a facility of the
|
16 | | Authority.
|
17 | | (h) When certifying the amount of a monthly disbursement to |
18 | | the Authority
under this Section, the Department shall increase |
19 | | or decrease the amounts by an
amount necessary to offset any |
20 | | miscalculation of previous disbursements. The
offset amount |
21 | | shall be the amount erroneously disbursed within the previous 6
|
22 | | months from the time a miscalculation is discovered.
|
23 | | (i) This Section may be cited as the Salem Civic Center Use |
24 | | and Occupation
Tax Law.
|
25 | | (Source: P.A. 98-1098, eff. 8-26-14.)
|
|
| | HB2682 | - 320 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Section 55. The Flood Prevention District Act is amended by |
2 | | changing Section 25 as follows:
|
3 | | (70 ILCS 750/25)
|
4 | | Sec. 25. Flood prevention retailers' and service |
5 | | occupation taxes. |
6 | | (a) If the Board of Commissioners of a flood prevention |
7 | | district determines that an emergency situation exists |
8 | | regarding levee repair or flood prevention, and upon an |
9 | | ordinance confirming the determination adopted by the |
10 | | affirmative vote of a majority of the members of the county |
11 | | board of the county in which the district is situated, the |
12 | | county may impose a flood prevention
retailers' occupation tax |
13 | | upon all persons engaged in the business of
selling tangible |
14 | | personal property at retail within the territory of the |
15 | | district to provide revenue to pay the costs of providing |
16 | | emergency levee repair and flood prevention and to secure the |
17 | | payment of bonds, notes, and other evidences of indebtedness |
18 | | issued under this Act for a period not to exceed 25 years or as |
19 | | required to repay the bonds, notes, and other evidences of |
20 | | indebtedness issued under this Act.
The tax rate shall be 0.25%
|
21 | | of the gross receipts from all taxable sales made in the course |
22 | | of that
business. Beginning December 1, 2017, this tax is not |
23 | | imposed on sales of aviation fuel unless the tax revenue is |
24 | | expended for airport-related purposes. If the District does not |
25 | | have an airport-related purpose to which it dedicates aviation |
|
| | HB2682 | - 321 - | LRB101 09562 HLH 54660 b |
|
|
1 | | fuel tax revenue, then aviation fuel is excluded from the tax. |
2 | | The County must comply with the certification requirements for |
3 | | airport-related purposes under Section 5-1184 of the Counties |
4 | | Code. The tax
imposed under this Section and all civil |
5 | | penalties that may be
assessed as an incident thereof shall be |
6 | | collected and enforced by the
State Department of Revenue. The |
7 | | Department shall have full power to
administer and enforce this |
8 | | Section; to collect all taxes and penalties
so collected in the |
9 | | manner hereinafter provided; and to determine all
rights to |
10 | | credit memoranda arising on account of the erroneous payment
of |
11 | | tax or penalty hereunder. |
12 | | For purposes of this Act, "airport-related purposes" has |
13 | | the meaning ascribed in Section 6z-20.2 of the State Finance |
14 | | Act. This exclusion for aviation fuel only applies 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 District. |
17 | | In the administration of and compliance with this |
18 | | subsection, the Department and persons who are subject to this |
19 | | subsection (i) have the same rights, remedies, privileges, |
20 | | immunities, powers, and duties, (ii) are subject to the same |
21 | | conditions, restrictions, limitations, penalties, and |
22 | | definitions of terms, and (iii) shall employ the same modes of |
23 | | procedure as are set forth in Sections 1 through 1o, 2 through |
24 | | 2-70 (in respect to all provisions contained in those Sections |
25 | | other than the State rate of tax), 2a through 2h, 3 (except as |
26 | | to the disposition of taxes and penalties collected , and except |
|
| | HB2682 | - 322 - | LRB101 09562 HLH 54660 b |
|
|
1 | | that the retailer's discount is not allowed for taxes paid on |
2 | | aviation fuel that are deposited into the Local Government |
3 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, |
4 | | 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the |
5 | | Retailers' Occupation Tax Act and all provisions of the Uniform |
6 | | Penalty and Interest Act as if those provisions were set forth |
7 | | in this subsection. |
8 | | Persons subject to any tax imposed under this Section may |
9 | | reimburse themselves for their seller's tax
liability |
10 | | hereunder by separately stating the tax as an additional
|
11 | | charge, which charge may be stated in combination in a single |
12 | | amount
with State taxes that sellers are required to collect |
13 | | under the Use
Tax Act, under any bracket schedules the
|
14 | | Department may prescribe. |
15 | | If a tax is imposed under this subsection (a), a tax shall |
16 | | also
be imposed under subsection (b) of this Section. |
17 | | (b) If a tax has been imposed under subsection (a), a flood |
18 | | prevention service occupation
tax shall
also be imposed upon |
19 | | all persons engaged within the territory of the district in
the |
20 | | business of making sales of service, who, as an incident to |
21 | | making the sales
of service, transfer tangible personal |
22 | | property,
either in the form of tangible personal property or |
23 | | in the form of real estate
as an incident to a sale of service |
24 | | to provide revenue to pay the costs of providing emergency |
25 | | levee repair and flood prevention and to secure the payment of |
26 | | bonds, notes, and other evidences of indebtedness issued under |
|
| | HB2682 | - 323 - | LRB101 09562 HLH 54660 b |
|
|
1 | | this Act for a period not to exceed 25 years or as required to |
2 | | repay the bonds, notes, and other evidences of indebtedness. |
3 | | The tax rate shall be 0.25% of the selling price
of all |
4 | | tangible personal property transferred. Beginning December 1, |
5 | | 2019, this tax is not imposed on sales of aviation fuel unless |
6 | | the tax revenue is expended for airport-related purposes. If |
7 | | the District does not have an airport-related purpose to which |
8 | | it dedicates aviation fuel tax revenue, then aviation fuel is |
9 | | excluded from the tax. The County must comply with the |
10 | | certification requirements for airport-related purposes under |
11 | | Section 5-1184 of the Counties Code. For purposes of this Act, |
12 | | "airport-related purposes" has the meaning ascribed in Section |
13 | | 6z-20.2 of the State Finance Act. This exclusion for aviation |
14 | | fuel only applies for so long as the revenue use requirements |
15 | | of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are binding on the |
16 | | District. |
17 | | The tax imposed under this subsection and all civil
|
18 | | penalties that may be assessed as an incident thereof shall be |
19 | | collected
and enforced by the State Department of Revenue. The |
20 | | Department shall
have full power to administer and enforce this |
21 | | subsection; to collect all
taxes and penalties due hereunder; |
22 | | to dispose of taxes and penalties
collected in the manner |
23 | | hereinafter provided; and to determine all
rights to credit |
24 | | memoranda arising on account of the erroneous payment
of tax or |
25 | | penalty hereunder. |
26 | | In the administration of and compliance with this |
|
| | HB2682 | - 324 - | LRB101 09562 HLH 54660 b |
|
|
1 | | subsection, the Department and persons who are subject to this |
2 | | subsection shall (i) have the same rights, remedies, |
3 | | privileges, immunities, powers, and duties, (ii) be subject to |
4 | | the same conditions, restrictions, limitations, penalties, and |
5 | | definitions of terms, and (iii) employ the same modes of |
6 | | procedure as are set forth in Sections 2 (except that the |
7 | | reference to State in the definition of supplier maintaining a |
8 | | place of business in this State means the district), 2a through |
9 | | 2d, 3 through 3-50 (in respect to all provisions contained in |
10 | | those Sections other than the State rate of tax), 4 (except |
11 | | that the reference to the State shall be to the district), 5, |
12 | | 7, 8 (except that the jurisdiction to which the tax is a debt |
13 | | to the extent indicated in that Section 8 is the district), 9 |
14 | | (except as to the disposition of taxes and penalties collected , |
15 | | and except that the retailer's discount is not allowed for |
16 | | taxes paid on aviation fuel that are deposited into the Local |
17 | | Government Aviation Trust Fund ), 10, 11, 12 (except the |
18 | | reference therein to Section 2b of the Retailers' Occupation |
19 | | Tax Act), 13 (except that any reference to the State means the |
20 | | district), Section 15, 16, 17, 18, 19, and 20 of the Service |
21 | | Occupation Tax Act and all provisions of the Uniform Penalty |
22 | | and Interest Act, as fully as if those provisions were set |
23 | | forth herein. |
24 | | Persons subject to any tax imposed under the authority |
25 | | granted
in this subsection may reimburse themselves for their |
26 | | serviceman's tax
liability hereunder by separately stating the |
|
| | HB2682 | - 325 - | LRB101 09562 HLH 54660 b |
|
|
1 | | tax as an additional
charge, that charge may be stated in |
2 | | combination in a single amount
with State tax that servicemen |
3 | | are authorized to collect under the
Service Use Tax Act, under |
4 | | any bracket schedules the
Department may prescribe. |
5 | | (c) The taxes imposed in subsections (a) and (b) may not be |
6 | | imposed on personal property titled or registered with an |
7 | | agency of the State or on personal property taxed at the 1% |
8 | | rate under the Retailers' Occupation Tax Act and the Service |
9 | | Occupation Tax Act. |
10 | | (d) Nothing in this Section shall be construed to authorize |
11 | | the
district to impose a tax upon the privilege of engaging in |
12 | | any business
that under the Constitution of the United States |
13 | | may not be made the
subject of taxation by the State. |
14 | | (e) The certificate of registration that is issued by the |
15 | | Department to a retailer under the Retailers' Occupation Tax |
16 | | Act or a serviceman under the Service Occupation Tax Act |
17 | | permits the retailer or serviceman to engage in a business that |
18 | | is taxable without registering separately with the Department |
19 | | under an ordinance or resolution under this Section. |
20 | | (f) 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 Flood Prevention 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 |
|
| | HB2682 | - 326 - | LRB101 09562 HLH 54660 b |
|
|
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 State |
4 | | Aviation Program Fund under this Act for so long as the revenue |
5 | | use requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 |
6 | | are binding on the District. |
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 counties from which |
10 | | retailers or servicemen have paid taxes or penalties to the |
11 | | Department during the second preceding calendar month. The |
12 | | amount to be paid to each county is equal to the amount (not |
13 | | including credit memoranda and not including taxes and |
14 | | penalties collected on aviation fuel sold on or after December |
15 | | 1, 2017 ) collected from the county under this Section during |
16 | | the second preceding calendar month by the Department, (i) less |
17 | | 2% of that amount (except the amount collected on aviation fuel |
18 | | sold on or after December 1, 2017) , which shall be deposited |
19 | | into the Tax Compliance and Administration Fund and shall be |
20 | | used by the Department in administering and enforcing the |
21 | | provisions of this Section on behalf of the county, (ii) plus |
22 | | an amount that the Department determines is necessary to offset |
23 | | any amounts that were erroneously paid to a different taxing |
24 | | body; (iii) less an amount equal to the amount of refunds made |
25 | | during the second preceding calendar month by the Department on |
26 | | behalf of the county; and (iv) less any amount that the |
|
| | HB2682 | - 327 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department determines is necessary to offset any amounts that |
2 | | were payable to a different taxing body but were erroneously |
3 | | paid to the county. When certifying the amount of a monthly |
4 | | disbursement to a county under this Section, the Department |
5 | | shall increase or decrease the amounts by an amount necessary |
6 | | to offset any miscalculation of previous disbursements within |
7 | | the previous 6 months from the time a miscalculation is |
8 | | discovered. |
9 | | Within 10 days after receipt by the Comptroller from the |
10 | | Department of the disbursement certification to the counties |
11 | | provided for in this Section, the Comptroller shall cause the |
12 | | orders to be drawn for the respective amounts in accordance |
13 | | with directions contained in the certification. |
14 | | If the Department determines that a refund should be made |
15 | | under this Section to a claimant instead of issuing a credit |
16 | | memorandum, then the Department shall notify the Comptroller, |
17 | | who shall cause the order to be drawn for the amount specified |
18 | | and to the person named in the notification from the |
19 | | Department. The refund shall be paid by the Treasurer out of |
20 | | the Flood Prevention Occupation Tax Fund. |
21 | | (g) If a county imposes a tax under this Section, then the |
22 | | county board shall, by ordinance, discontinue the tax upon the |
23 | | payment of all indebtedness of the flood prevention district. |
24 | | The tax shall not be discontinued until all indebtedness of the |
25 | | District has been paid. |
26 | | (h) Any ordinance imposing the tax under this Section, or |
|
| | HB2682 | - 328 - | LRB101 09562 HLH 54660 b |
|
|
1 | | any ordinance that discontinues the tax, must be certified by |
2 | | the county clerk and filed with the Illinois Department of |
3 | | Revenue either (i) on or before the first day of April, |
4 | | whereupon the Department shall proceed to administer and |
5 | | enforce the tax or change in the rate as of the first day of |
6 | | July next following the filing; or (ii) on or before the first |
7 | | day of October, whereupon the Department shall proceed to |
8 | | administer and enforce the tax or change in the rate as of the |
9 | | first day of January next following the filing. |
10 | | (j) County Flood Prevention Occupation Tax Fund. All |
11 | | proceeds received by a county from a tax distribution under |
12 | | this Section must be maintained in a special fund known as the |
13 | | [name of county] flood prevention occupation tax fund. The |
14 | | county shall, at the direction of the flood prevention |
15 | | district, use moneys in the fund to pay the costs of providing |
16 | | emergency levee repair and flood prevention and to pay bonds, |
17 | | notes, and other evidences of indebtedness issued under this |
18 | | Act. |
19 | | (k) This Section may be cited as the Flood Prevention |
20 | | Occupation Tax Law.
|
21 | | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; |
22 | | 99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
|
23 | | Section 60. The Metro-East Park and Recreation District Act |
24 | | is amended by changing Section 30 as follows:
|
|
| | HB2682 | - 329 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (70 ILCS 1605/30)
|
2 | | Sec. 30. Taxes.
|
3 | | (a) The board shall impose a
tax upon all persons engaged |
4 | | in the business of selling tangible personal
property, other |
5 | | than personal property titled or registered with an agency of
|
6 | | this State's government,
at retail in the District on the gross |
7 | | receipts from the
sales made in the course of business.
This |
8 | | tax
shall be imposed only at the rate of one-tenth of one per |
9 | | cent.
|
10 | | This additional tax may not be imposed on tangible personal |
11 | | property taxed at the 1% rate under the Retailers' Occupation |
12 | | Tax Act. Beginning December 1, 2019, this tax is not imposed on |
13 | | sales of aviation fuel unless the tax revenue is expended for |
14 | | airport-related purposes. If the District does not have an |
15 | | airport-related purpose to which it dedicates aviation fuel tax |
16 | | revenue, then aviation fuel shall be excluded from tax. For |
17 | | purposes of this Act, "airport-related purposes" has the |
18 | | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
19 | | This exception for aviation fuel only applies for so long as |
20 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
21 | | U.S.C. §47133 are binding on the District.
The tax imposed by |
22 | | the Board under this Section and
all civil penalties that may |
23 | | be assessed as an incident of the tax shall be
collected and |
24 | | enforced by the Department of Revenue. The certificate
of |
25 | | registration that is issued by the Department to a retailer |
26 | | under the
Retailers' Occupation Tax Act shall permit the |
|
| | HB2682 | - 330 - | LRB101 09562 HLH 54660 b |
|
|
1 | | retailer to engage in a business
that is taxable without |
2 | | registering separately with the Department under an
ordinance |
3 | | or resolution under this Section. The Department has full
power |
4 | | to administer and enforce this Section, to collect all taxes |
5 | | and
penalties due under this Section, to dispose of taxes and |
6 | | penalties so
collected in the manner provided in this Section, |
7 | | and to determine
all rights to credit memoranda arising on |
8 | | account of the erroneous payment of
a tax or penalty under this |
9 | | Section. In the administration of and compliance
with this |
10 | | Section, the Department and persons who are subject to this |
11 | | Section
shall (i) have the same rights, remedies, privileges, |
12 | | immunities, powers, and
duties, (ii) be subject to the same |
13 | | conditions, restrictions, limitations,
penalties, and |
14 | | definitions of terms, and (iii) employ the same modes of
|
15 | | procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, |
16 | | 1f,
1i, 1j,
1k, 1m, 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all |
17 | | provisions contained in those Sections
other than the
State |
18 | | rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except |
19 | | provisions
relating to
transaction returns and quarter monthly |
20 | | payments , and except that the retailer's discount is not |
21 | | allowed for taxes paid on aviation fuel that are deposited into |
22 | | the Local Government Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, |
23 | | 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, |
24 | | 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act |
25 | | and the Uniform Penalty and
Interest Act as if those provisions |
26 | | were set forth in this Section.
|
|
| | HB2682 | - 331 - | LRB101 09562 HLH 54660 b |
|
|
1 | | On or before September 1, 2019, and on or before each April |
2 | | 1 and October 1 thereafter, the Board must certify to the |
3 | | Department of Transportation, in the form and manner required |
4 | | by the Department, whether the District has an airport-related |
5 | | purpose, which would allow any Retailers' Occupation Tax and |
6 | | Service Occupation Tax imposed by the District 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 | | Persons subject to any tax imposed under the authority |
18 | | granted in this
Section may reimburse themselves for their |
19 | | sellers' tax liability by
separately stating the tax as an |
20 | | additional charge, which charge may be stated
in combination, |
21 | | in a single amount, with State tax which sellers are required
|
22 | | to collect under the Use Tax Act, pursuant to such bracketed |
23 | | schedules as the
Department may prescribe.
|
24 | | Whenever the Department determines that a refund should be |
25 | | made under this
Section to a claimant instead of issuing a |
26 | | credit memorandum, the Department
shall notify the State |
|
| | HB2682 | - 332 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Comptroller, who shall cause the order 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 the
State Metro-East Park and Recreation |
5 | | District Fund.
|
6 | | (b) If a tax has been imposed under subsection (a), a
|
7 | | service occupation tax shall
also be imposed at the same rate |
8 | | upon all persons engaged, in the District, in
the business
of |
9 | | making sales of service, who, as an incident to making those |
10 | | sales of
service, transfer tangible personal property within |
11 | | the District
as an
incident to a sale of service.
This tax may |
12 | | not be imposed on tangible personal property taxed at the 1% |
13 | | rate under the Service Occupation Tax Act. Beginning December |
14 | | 1, 2019, this tax may not be imposed on sales of aviation fuel |
15 | | unless the tax revenue is expended for airport-related |
16 | | purposes. If the District does not have an airport-related |
17 | | purpose to which it dedicates aviation fuel tax revenue, then |
18 | | aviation fuel shall be excluded from tax. For purposes of this |
19 | | Act, "airport-related purposes" has the meaning ascribed in |
20 | | Section 6z-20.2 of the State Finance Act. This exception for |
21 | | aviation fuel only applies for so long as the revenue use |
22 | | requirements of 49 U.S.C. §47107(b) and 49 U.S.C. §47133 are |
23 | | binding on the District.
The tax imposed under this subsection |
24 | | and all civil penalties that may be
assessed as an incident |
25 | | thereof shall be collected and enforced by the
Department of |
26 | | Revenue. The Department has
full power to
administer and |
|
| | HB2682 | - 333 - | LRB101 09562 HLH 54660 b |
|
|
1 | | enforce this subsection; to collect all taxes and penalties
due |
2 | | hereunder; to dispose of taxes and penalties so collected in |
3 | | the manner
hereinafter provided; and to determine all rights to |
4 | | credit memoranda
arising on account of the erroneous payment of |
5 | | tax or penalty hereunder.
In the administration of, and |
6 | | compliance with this subsection, the
Department and persons who |
7 | | are subject to this paragraph shall (i) have the
same rights, |
8 | | remedies, privileges, immunities, powers, and duties, (ii) be
|
9 | | subject to the same conditions, restrictions, limitations, |
10 | | penalties,
exclusions, exemptions, and definitions of terms, |
11 | | and (iii) employ the same
modes
of procedure as are prescribed |
12 | | in Sections 2 (except that the
reference to State in the |
13 | | definition of supplier maintaining a place of
business in this |
14 | | State shall mean the District), 2a, 2b, 2c, 3 through
3-50 (in |
15 | | respect to all provisions therein other than the State rate of
|
16 | | tax), 4 (except that the reference to the State shall be to the |
17 | | District),
5, 7, 8 (except that the jurisdiction to which the |
18 | | tax shall be a debt to
the extent indicated in that Section 8 |
19 | | shall be the District), 9 (except as
to the disposition of |
20 | | taxes and penalties collected , and except that the retailer's |
21 | | discount is not allowed for taxes paid on aviation fuel that |
22 | | are deposited into the Local Government Aviation Trust Fund ), |
23 | | 10, 11, 12 (except the
reference therein to Section 2b of the
|
24 | | Retailers' Occupation Tax Act), 13 (except that any reference |
25 | | to the State
shall mean the District), Sections 15, 16,
17, 18, |
26 | | 19 and 20 of the Service Occupation Tax Act and
the Uniform |
|
| | HB2682 | - 334 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Penalty and Interest Act, as fully as if those provisions were
|
2 | | set forth herein.
|
3 | | On or before September 1, 2017, and on or before each April |
4 | | 1 and October 1 thereafter, the Board must certify to the |
5 | | Department of Transportation, in the form and manner required |
6 | | by the Department, whether the District has an airport-related |
7 | | purpose, which would allow any Retailers' Occupation Tax and |
8 | | Service Occupation Tax imposed by the District to include tax |
9 | | on aviation fuel. On or before October 1, 2017, and on or |
10 | | before each May 1 and November 1 thereafter, the Department of |
11 | | Transportation shall provide to the Department of Revenue, a |
12 | | list of units of local government which have certified to the |
13 | | Department of Transportation that they have airport-related |
14 | | purposes, which would allow any Retailers' Occupation Tax and |
15 | | Service Occupation Tax imposed by the unit of local government |
16 | | to include tax on aviation fuel. All disputes regarding whether |
17 | | or not a unit of local government has an airport-related |
18 | | purpose shall be resolved by the Department of Transportation. |
19 | | Persons subject to any tax imposed under the authority |
20 | | granted in
this subsection may reimburse themselves for their |
21 | | serviceman's tax liability
by separately stating the tax as an |
22 | | additional charge, which
charge may be stated in combination, |
23 | | in a single amount, with State tax
that servicemen are |
24 | | authorized to collect under the Service Use Tax Act, in
|
25 | | accordance with such bracket schedules as the Department may |
26 | | prescribe.
|
|
| | HB2682 | - 335 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Whenever the Department determines that a refund should be |
2 | | made under this
subsection to a claimant instead of issuing a |
3 | | credit memorandum, the Department
shall notify the State |
4 | | Comptroller, who shall cause the warrant 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 | | Nothing in this subsection shall be construed to authorize |
10 | | the board
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 the State.
|
13 | | (c) Except as otherwise provided in this paragraph, the The |
14 | | Department shall immediately pay over to the State Treasurer, |
15 | | ex
officio,
as trustee, all taxes and penalties collected under |
16 | | this Section to be
deposited into the
State Metro-East Park and |
17 | | Recreation District Fund, which
shall be an unappropriated |
18 | | trust fund held outside of the State treasury. Taxes and |
19 | | penalties collected on aviation fuel sold on or after December |
20 | | 1, 2019, shall be immediately paid over by the Department to |
21 | | the State Treasurer, ex officio, as trustee, for deposit into |
22 | | the Local Government Aviation Trust Fund. The Department shall |
23 | | only pay moneys into the State Aviation Program Fund under this |
24 | | Act for so long as the revenue use requirements of 49 U.S.C. |
25 | | §47107(b) and 49 U.S.C. §47133 are binding on the District. |
26 | | As soon as possible after the first day of each month, |
|
| | HB2682 | - 336 - | LRB101 09562 HLH 54660 b |
|
|
1 | | beginning January 1, 2011, upon certification of the Department |
2 | | of Revenue, the Comptroller shall order transferred, and the |
3 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
4 | | local sales tax increment, as defined in the Innovation |
5 | | Development and Economy Act, collected under this Section |
6 | | during the second preceding calendar month for sales within a |
7 | | STAR bond district. The Department shall make this |
8 | | certification only if the Metro East Park and Recreation |
9 | | District imposes a tax on real property as provided in the |
10 | | definition of "local sales taxes" under the Innovation |
11 | | Development and Economy Act. |
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
pursuant to Section 35 of |
16 | | this Act to the District from which retailers have
paid
taxes |
17 | | or penalties to the Department during the second preceding
|
18 | | calendar month. The amount to be paid to the District shall be |
19 | | the amount (not
including credit memoranda and not including |
20 | | taxes and penalties collected on aviation fuel sold on or after |
21 | | December 1, 2019 ) collected under this Section during the |
22 | | second
preceding
calendar month by the Department plus an |
23 | | amount the Department determines is
necessary to offset any |
24 | | amounts that were erroneously paid to a different
taxing body, |
25 | | and not including (i) an amount equal to the amount of refunds
|
26 | | made
during the second preceding calendar month by the |
|
| | HB2682 | - 337 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Department on behalf of
the District, (ii) any amount that the |
2 | | Department determines is
necessary to offset any amounts that |
3 | | were payable to a different taxing body
but were erroneously |
4 | | paid to the District, (iii) any amounts that are transferred to |
5 | | the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, |
6 | | which the Department shall transfer into the Tax Compliance and |
7 | | Administration Fund. The Department, at the time of each |
8 | | monthly disbursement to the District, shall prepare and certify |
9 | | to the State Comptroller the amount to be transferred into the |
10 | | Tax Compliance and Administration Fund under this subsection. |
11 | | Within 10 days after receipt by the
Comptroller of the |
12 | | disbursement certification to the District and the Tax |
13 | | Compliance and Administration Fund provided for in
this Section |
14 | | to be given to the Comptroller by the Department, the |
15 | | Comptroller
shall cause the orders to be drawn for the |
16 | | respective amounts in accordance
with directions contained in |
17 | | the certification.
|
18 | | (d) For the purpose of determining
whether a tax authorized |
19 | | under this Section is
applicable, a retail sale by a producer |
20 | | of coal or another mineral mined in
Illinois is a sale at |
21 | | retail at the place where the coal or other mineral mined
in |
22 | | Illinois is extracted from the earth. This paragraph does not |
23 | | apply to coal
or another mineral when it is delivered or |
24 | | shipped by the seller to the
purchaser
at a point outside |
25 | | Illinois so that the sale is exempt under the United States
|
26 | | Constitution as a sale in interstate or foreign commerce.
|
|
| | HB2682 | - 338 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (e) Nothing in this Section shall be construed to authorize |
2 | | the board to
impose a
tax upon the privilege of engaging in any |
3 | | business that under the Constitution
of the United States may |
4 | | not be made the subject of taxation by this State.
|
5 | | (f) An ordinance imposing a tax under this Section or an |
6 | | ordinance extending
the
imposition of a tax to an additional |
7 | | county or counties
shall be certified
by the
board and filed |
8 | | with the Department of Revenue
either (i) on or
before the |
9 | | first day of April, whereupon the Department shall proceed to
|
10 | | administer and enforce the tax as of the first day of July next |
11 | | following
the filing; or (ii)
on or before the first day of |
12 | | October, whereupon the
Department shall proceed to administer |
13 | | and enforce the tax as of the first
day of January next |
14 | | following the filing.
|
15 | | (g) When certifying the amount of a monthly disbursement to |
16 | | the District
under
this
Section, the Department shall increase |
17 | | or decrease the amounts by an amount
necessary to offset any |
18 | | misallocation of previous disbursements. The offset
amount |
19 | | shall be the amount erroneously disbursed within the previous 6 |
20 | | months
from the time a misallocation is discovered.
|
21 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
22 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
|
23 | | Section 65. The Local Mass Transit District Act is amended |
24 | | by changing Section 5.01 as follows:
|
|
| | HB2682 | - 339 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 340 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Section on sales of aviation fuel on or after December 1, 2019 |
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, 2019, and on or before each April 1 |
16 | | and October 1 thereafter, each Metro-East Mass Transit District |
17 | | 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, 2019, 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 |
|
| | HB2682 | - 341 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 342 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 343 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 344 - | LRB101 09562 HLH 54660 b |
|
|
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, 2019 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 December 1, 2019, and on or before each May 1 |
19 | | and November 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, 2019, and on or before |
26 | | each May 1 and November 1 thereafter, the Department of |
|
| | HB2682 | - 345 - | LRB101 09562 HLH 54660 b |
|
|
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,
|
|
| | HB2682 | - 346 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 347 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 348 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 349 - | LRB101 09562 HLH 54660 b |
|
|
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.
|
|
| | HB2682 | - 350 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 351 - | LRB101 09562 HLH 54660 b |
|
|
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.
|
|
13 | | ...................... | ........................................ | |
14 | | ...................... | ........................................ |
|
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 |
|
| | HB2682 | - 352 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 353 - | LRB101 09562 HLH 54660 b |
|
|
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 |
|
| | HB2682 | - 354 - | LRB101 09562 HLH 54660 b |
|
|
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, |
|
| | HB2682 | - 355 - | LRB101 09562 HLH 54660 b |
|
|
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, 2019) 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.
|
|
| | HB2682 | - 356 - | LRB101 09562 HLH 54660 b |
|
|
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
|
|
| | HB2682 | - 357 - | LRB101 09562 HLH 54660 b |
|
|
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, 2019 from the 0.50% of the 0.75% rate shall |
6 | | be immediately paid over by the Department to the State |
7 | | Treasurer, ex officio, as trustee, for deposit into the Local |
8 | | Government Aviation Trust Fund. The Department shall only pay |
9 | | moneys into the Local Government Aviation Trust Fund under this |
10 | | Act for so long as the revenue use requirements of 49 U.S.C. |
11 | | 47107(b) and 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 |
|
| | HB2682 | - 358 - | LRB101 09562 HLH 54660 b |
|
|
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, 2019 ) 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, less 1.5% of the remainder, which the |
15 | | Department shall transfer into the Tax Compliance and |
16 | | Administration Fund. The Department, at the time of each |
17 | | monthly disbursement to the District, shall prepare and certify |
18 | | to the State Comptroller the amount to be transferred into the |
19 | | Tax Compliance and Administration Fund under this subsection. |
20 | | Within 10 days after receipt by
the Comptroller of the |
21 | | certification of the amount to be paid to the
District and the |
22 | | Tax Compliance and Administration Fund, the Comptroller shall |
23 | | cause an order to be drawn for payment
for the amount in |
24 | | accordance with the direction in the certification.
|
25 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; |
26 | | 100-587, eff. 6-4-18.)
|
|
| | HB2682 | - 359 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Section 70. The Regional Transportation Authority Act is |
2 | | amended by changing Section 4.03 as follows:
|
3 | | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
|
4 | | Sec. 4.03. Taxes.
|
5 | | (a) In order to carry out any of the powers or
purposes of |
6 | | the Authority, the Board may by ordinance adopted with the
|
7 | | concurrence of 12
of the then Directors, impose throughout the
|
8 | | metropolitan region any or all of the taxes provided in this |
9 | | Section.
Except as otherwise provided in this Act, taxes |
10 | | imposed under this
Section and civil penalties imposed incident |
11 | | thereto shall be collected
and enforced by the State Department |
12 | | of Revenue. The Department shall
have the power to administer |
13 | | and enforce the taxes and to determine all
rights for refunds |
14 | | for erroneous payments of the taxes. Nothing in Public Act |
15 | | 95-708 is intended to invalidate any taxes currently imposed by |
16 | | the Authority. The increased vote requirements to impose a tax |
17 | | shall only apply to actions taken after January 1, 2008 (the |
18 | | effective date of Public Act 95-708).
|
19 | | (b) The Board may impose a public transportation tax upon |
20 | | all
persons engaged in the metropolitan region in the business |
21 | | of selling at
retail motor fuel for operation of motor vehicles |
22 | | upon public highways. The
tax shall be at a rate not to exceed |
23 | | 5% of the gross receipts from the sales
of motor fuel in the |
24 | | course of the business. As used in this Act, the term
"motor |
|
| | HB2682 | - 360 - | LRB101 09562 HLH 54660 b |
|
|
1 | | fuel" shall have the same meaning as in the Motor Fuel Tax Law. |
2 | | The Board may provide for details of the tax. The provisions of
|
3 | | any tax shall conform, as closely as may be practicable, to the |
4 | | provisions
of the Municipal Retailers Occupation Tax Act, |
5 | | including without limitation,
conformity to penalties with |
6 | | respect to the tax imposed and as to the powers of
the State |
7 | | Department of Revenue to promulgate and enforce rules and |
8 | | regulations
relating to the administration and enforcement of |
9 | | the provisions of the tax
imposed, except that reference in the |
10 | | Act to any municipality shall refer to
the Authority and the |
11 | | tax shall be imposed only with regard to receipts from
sales of |
12 | | motor fuel in the metropolitan region, at rates as limited by |
13 | | this
Section.
|
14 | | (c) In connection with the tax imposed under paragraph (b) |
15 | | of
this Section the Board may impose a tax upon the privilege |
16 | | of using in
the metropolitan region motor fuel for the |
17 | | operation of a motor vehicle
upon public highways, the tax to |
18 | | be at a rate not in excess of the rate
of tax imposed under |
19 | | paragraph (b) of this Section. The Board may
provide for |
20 | | details of the tax.
|
21 | | (d) The Board may impose a motor vehicle parking tax upon |
22 | | the
privilege of parking motor vehicles at off-street parking |
23 | | facilities in
the metropolitan region at which a fee is |
24 | | charged, and may provide for
reasonable classifications in and |
25 | | exemptions to the tax, for
administration and enforcement |
26 | | thereof and for civil penalties and
refunds thereunder and may |
|
| | HB2682 | - 361 - | LRB101 09562 HLH 54660 b |
|
|
1 | | provide criminal penalties thereunder, the
maximum penalties |
2 | | not to exceed the maximum criminal penalties provided
in the |
3 | | Retailers' Occupation Tax Act. The
Authority may collect and |
4 | | enforce the tax itself or by contract with
any unit of local |
5 | | government. The State Department of Revenue shall have
no |
6 | | responsibility for the collection and enforcement unless the
|
7 | | Department agrees with the Authority to undertake the |
8 | | collection and
enforcement. As used in this paragraph, the term |
9 | | "parking facility"
means a parking area or structure having |
10 | | parking spaces for more than 2
vehicles at which motor vehicles |
11 | | are permitted to park in return for an
hourly, daily, or other |
12 | | periodic fee, whether publicly or privately
owned, but does not |
13 | | include parking spaces on a public street, the use
of which is |
14 | | regulated by parking meters.
|
15 | | (e) The Board may impose a Regional Transportation |
16 | | Authority
Retailers' Occupation Tax upon all persons engaged in |
17 | | the business of
selling tangible personal property at retail in |
18 | | the metropolitan region.
In Cook County , the tax rate shall be |
19 | | 1.25%
of the gross receipts from sales
of tangible personal |
20 | | property taxed at the 1% rate under the Retailers' Occupation |
21 | | Tax Act, and 1%
of the
gross receipts from other taxable sales |
22 | | made in the course of that business.
In DuPage, Kane, Lake, |
23 | | McHenry, and Will counties Counties , the tax rate shall be |
24 | | 0.75%
of the gross receipts from all taxable sales made in the |
25 | | course of that
business. except that the rate of tax imposed in |
26 | | these Counties under this Section on sales of aviation fuel on |
|
| | HB2682 | - 362 - | LRB101 09562 HLH 54660 b |
|
|
1 | | or after December 1, 2019 shall be 0.25% unless the Regional |
2 | | Transportation Authority in DuPage, Kane, Lake, McHenry and |
3 | | Will counties has an "airport-related purpose" and the |
4 | | additional 0.50% of the 0.75% tax on aviation fuel is expended |
5 | | for airport-related purposes. If there is no airport-related |
6 | | purpose to which aviation fuel tax revenue is dedicated, then |
7 | | aviation fuel is excluded from the tax The tax
imposed 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. The Department shall have full power to
|
11 | | administer and enforce this Section; to collect all taxes and |
12 | | penalties
so collected in the manner hereinafter provided; and |
13 | | to determine all
rights to credit memoranda arising on account |
14 | | of the erroneous payment
of tax or penalty hereunder. In the |
15 | | administration of, and compliance
with this Section, the |
16 | | Department and persons who are subject to this
Section shall |
17 | | have the same rights, remedies, privileges, immunities,
powers |
18 | | and duties, and be subject to the same conditions, |
19 | | restrictions,
limitations, penalties, exclusions, exemptions |
20 | | and definitions of terms,
and employ the same modes of |
21 | | procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, |
22 | | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions |
23 | | therein other than the State rate of tax), 2c, 3 (except as to
|
24 | | the disposition of taxes and penalties collected , and except |
25 | | that the retailer's discount is not allowed for taxes paid on |
26 | | aviation fuel that are deposited into the Local Government |
|
| | HB2682 | - 363 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Aviation Trust Fund ), 4, 5, 5a, 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, |
2 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and
13 of the |
3 | | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform |
4 | | Penalty and Interest Act, as fully as if those
provisions were |
5 | | set forth herein.
|
6 | | On or before September 1, 2019, and on or before each April |
7 | | 1 and October 1 thereafter, the Authority and Cook, DuPage, |
8 | | Kane, Lake, McHenry, and Will counties must certify to the |
9 | | Department of Transportation, in the form and manner required |
10 | | by the Department, whether they have an airport-related |
11 | | purpose, which would allow any Retailers' Occupation Tax and |
12 | | Service Occupation Tax imposed under this Act to include tax on |
13 | | aviation fuel. On or before October 1, 2017, and on or before |
14 | | each May 1 and November 1 thereafter, the Department of |
15 | | Transportation shall provide to the Department of Revenue, a |
16 | | list of units of local government which have certified to the |
17 | | Department of Transportation that they have airport-related |
18 | | purposes, which would allow any Retailers' Occupation Tax and |
19 | | Service Occupation Tax imposed by the unit of local government |
20 | | to include tax on aviation fuel. All disputes regarding whether |
21 | | or not a unit of local government has an airport-related |
22 | | purpose shall be resolved by the Department of Transportation. |
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 |
|
| | HB2682 | - 364 - | LRB101 09562 HLH 54660 b |
|
|
1 | | U.S.C. §47133 are binding on the Authority. |
2 | | Persons subject to any tax imposed under the authority |
3 | | granted
in this Section may reimburse themselves for their |
4 | | seller's tax
liability hereunder by separately stating the tax |
5 | | as an additional
charge, which charge may be stated in |
6 | | combination in a single amount
with State taxes that sellers |
7 | | are required to collect under the Use
Tax Act, under any |
8 | | bracket schedules the
Department may prescribe.
|
9 | | Whenever the Department determines that a refund should be |
10 | | made under
this Section 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 Regional Transportation Authority tax
fund |
16 | | established under paragraph (n) of this Section.
|
17 | | If a tax is imposed under this subsection (e), a tax shall |
18 | | also
be imposed under subsections (f) and (g) of this Section.
|
19 | | 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 other
mineral mined in Illinois, is a sale at retail |
22 | | at the place where the
coal or other mineral mined in Illinois |
23 | | is extracted from the earth.
This paragraph does not apply to |
24 | | coal or other mineral when it is
delivered or shipped by the |
25 | | seller to the purchaser at a point outside
Illinois so that the |
26 | | sale is exempt under the Federal Constitution as a
sale in |
|
| | HB2682 | - 365 - | LRB101 09562 HLH 54660 b |
|
|
1 | | interstate or foreign commerce.
|
2 | | No tax shall be imposed or collected under this subsection |
3 | | on the sale of a motor vehicle in this State to a resident of |
4 | | another state if that motor vehicle will not be titled in this |
5 | | State.
|
6 | | Nothing in this Section shall be construed to authorize the |
7 | | Regional
Transportation Authority to impose a tax upon the |
8 | | privilege of engaging
in any business that under the |
9 | | Constitution of the United States may
not be made the subject |
10 | | of taxation by this State.
|
11 | | (f) If a tax has been imposed under paragraph (e), a
|
12 | | Regional Transportation Authority Service Occupation
Tax shall
|
13 | | also be imposed upon all persons engaged, in the metropolitan |
14 | | region in
the business of making sales of service, who as an |
15 | | incident to making the sales
of service, transfer tangible |
16 | | personal property within the metropolitan region,
either in the |
17 | | form of tangible personal property or in the form of real |
18 | | estate
as an incident to a sale of service. In Cook County, the |
19 | | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of |
20 | | food prepared for
immediate consumption and transferred |
21 | | incident to a sale of service subject
to the service occupation |
22 | | tax by an entity licensed under the Hospital
Licensing Act, the |
23 | | Nursing Home Care Act, the Specialized Mental Health |
24 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or |
25 | | the MC/DD Act that is located in the metropolitan
region; (2) |
26 | | 1.25%
of the selling price of tangible personal property taxed |
|
| | HB2682 | - 366 - | LRB101 09562 HLH 54660 b |
|
|
1 | | at the 1% rate under the Service Occupation Tax Act; and (3) 1%
|
2 | | of the selling price from other taxable sales of
tangible |
3 | | personal property transferred. In DuPage, Kane, Lake,
McHenry |
4 | | and Will counties, Counties the rate shall be 0.75%
of the |
5 | | selling price
of all tangible personal property transferred |
6 | | except that the rate of tax imposed in these Counties under |
7 | | this Section on sales of aviation fuel on or after December 1, |
8 | | 2019 shall be 0.25% unless the Regional Transportation |
9 | | Authority in DuPage, Kane, Lake, McHenry and Will counties has |
10 | | an "airport-related purpose" and the additional 0.50% of the |
11 | | 0.75% tax on aviation fuel is expended for airport-related |
12 | | purposes. If there is no airport-related purpose to which |
13 | | aviation fuel tax revenue is dedicated, then aviation fuel is |
14 | | excluded from the tax .
|
15 | | On or before September 1, 2019, and on or before each April |
16 | | 1 and October 1 thereafter, the Authority and Cook, DuPage, |
17 | | Kane, Lake, McHenry, and Will 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 |
|
| | HB2682 | - 367 - | LRB101 09562 HLH 54660 b |
|
|
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 Authority. |
11 | | The tax imposed under this paragraph and all civil
|
12 | | penalties that may be assessed as an incident thereof shall be |
13 | | collected
and enforced by the State Department of Revenue. The |
14 | | Department shall
have full power to administer and enforce this |
15 | | paragraph; to collect all
taxes and penalties due hereunder; to |
16 | | dispose of taxes and penalties
collected in the manner |
17 | | hereinafter provided; and to determine all
rights to credit |
18 | | memoranda arising on account of the erroneous payment
of tax or |
19 | | penalty hereunder. In the administration of and compliance
with |
20 | | this paragraph, the Department and persons who are subject to |
21 | | this
paragraph shall have the same rights, remedies, |
22 | | privileges, immunities,
powers and duties, and be subject to |
23 | | the same conditions, restrictions,
limitations, penalties, |
24 | | exclusions, exemptions and definitions of terms,
and employ the |
25 | | same modes of procedure, as are prescribed in Sections 1a-1, 2,
|
26 | | 2a, 3 through 3-50 (in respect to all provisions therein other |
|
| | HB2682 | - 368 - | LRB101 09562 HLH 54660 b |
|
|
1 | | than the
State rate of tax), 4 (except that the reference to |
2 | | the State shall be to
the Authority), 5, 7, 8 (except that the |
3 | | jurisdiction to which the tax
shall be a debt to the extent |
4 | | indicated in that Section 8 shall be the
Authority), 9 (except |
5 | | as to the disposition of taxes and penalties
collected, and |
6 | | except that the returned merchandise credit for this tax may
|
7 | | not be taken against any State tax , and except that the |
8 | | retailer's discount is not allowed for taxes paid on aviation |
9 | | fuel that are deposited into the Local Government Aviation |
10 | | Trust Fund ), 10, 11, 12 (except the reference
therein to |
11 | | Section 2b of the Retailers' Occupation Tax Act), 13 (except
|
12 | | that any reference to the State shall mean the Authority), the |
13 | | first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the |
14 | | Service
Occupation Tax Act and Section 3-7 of the Uniform |
15 | | Penalty and Interest
Act, as fully as if those provisions were |
16 | | set forth herein.
|
17 | | Persons subject to any tax imposed under the authority |
18 | | granted
in this paragraph 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 | | 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 |
|
| | HB2682 | - 369 - | LRB101 09562 HLH 54660 b |
|
|
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 the Regional Transportation Authority tax
fund |
5 | | established under paragraph (n) of this Section.
|
6 | | Nothing in this paragraph shall be construed to authorize |
7 | | the
Authority to impose a tax upon the privilege of engaging in |
8 | | any business
that under the Constitution of the United States |
9 | | may not be made the
subject of taxation by the State.
|
10 | | (g) If a tax has been imposed under paragraph (e), a tax |
11 | | shall
also be imposed upon the privilege of using in the |
12 | | metropolitan region,
any item of tangible personal property |
13 | | that is purchased outside the
metropolitan region at retail |
14 | | from a retailer, and that is titled or
registered with an |
15 | | agency of this State's government. In Cook County , the
tax rate |
16 | | shall be 1%
of the selling price of the tangible personal |
17 | | property,
as "selling price" is defined in the Use Tax Act. In |
18 | | DuPage, Kane, Lake,
McHenry and Will counties , the tax rate |
19 | | shall be 0.75%
of the selling price of
the tangible personal |
20 | | property, as "selling price" is defined in the
Use Tax Act. The |
21 | | tax shall be collected from persons whose Illinois
address for |
22 | | titling or registration purposes is given as being in the
|
23 | | metropolitan region. The tax shall be collected by the |
24 | | Department of
Revenue for the Regional Transportation |
25 | | Authority. The tax must be paid
to the State, or an exemption |
26 | | determination must be obtained from the
Department of Revenue, |
|
| | HB2682 | - 370 - | LRB101 09562 HLH 54660 b |
|
|
1 | | before the title or certificate of registration for
the |
2 | | property may be issued. The tax or proof of exemption may be
|
3 | | transmitted to the Department by way of the State agency with |
4 | | which, or the
State officer with whom, the tangible personal |
5 | | property must be titled or
registered if the Department and the |
6 | | State agency or State officer
determine that this procedure |
7 | | will expedite the processing of applications
for title or |
8 | | registration.
|
9 | | The Department shall have full power to administer and |
10 | | enforce this
paragraph; to collect all taxes, penalties , and |
11 | | interest due hereunder;
to dispose of taxes, penalties , and |
12 | | interest collected in the manner
hereinafter provided; and to |
13 | | determine all rights to credit memoranda or
refunds arising on |
14 | | account of the erroneous payment of tax, penalty , or
interest |
15 | | hereunder. In the administration of and compliance with this
|
16 | | paragraph, the Department and persons who are subject to this |
17 | | paragraph
shall have the same rights, remedies, privileges, |
18 | | immunities, powers and
duties, and be subject to the same |
19 | | conditions, restrictions,
limitations, penalties, exclusions, |
20 | | exemptions and definitions of terms
and employ the same modes |
21 | | of procedure, as are prescribed in Sections 2
(except the |
22 | | definition of "retailer maintaining a place of business in this
|
23 | | State"), 3 through 3-80 (except provisions pertaining to the |
24 | | State rate
of tax, and except provisions concerning collection |
25 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
26 | | 19 (except the portions pertaining
to claims by retailers and |
|
| | HB2682 | - 371 - | LRB101 09562 HLH 54660 b |
|
|
1 | | except the last paragraph concerning refunds),
20, 21 and 22 of |
2 | | the Use Tax Act, and are not inconsistent with this
paragraph, |
3 | | as fully as if those provisions were set forth herein.
|
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 order
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 Regional Transportation Authority tax fund
|
11 | | established under paragraph (n) of this Section.
|
12 | | (h) The Authority may impose a replacement vehicle tax of |
13 | | $50 on any
passenger car as defined in Section 1-157 of the |
14 | | Illinois Vehicle Code
purchased within the metropolitan region |
15 | | by or on behalf of an
insurance company to replace a passenger |
16 | | car of
an insured person in settlement of a total loss claim. |
17 | | The tax imposed
may not become effective before the first day |
18 | | of the month following the
passage of the ordinance imposing |
19 | | the tax and receipt of a certified copy
of the ordinance by the |
20 | | Department of Revenue. The Department of Revenue
shall collect |
21 | | the tax for the Authority in accordance with Sections 3-2002
|
22 | | and 3-2003 of the Illinois Vehicle Code.
|
23 | | Except as otherwise provided in this paragraph, the The |
24 | | Department shall immediately pay over to the State Treasurer,
|
25 | | ex officio, as trustee, all taxes collected hereunder Taxes and |
26 | | penalties collected in DuPage, Kane, Lake, McHenry and Will |
|
| | HB2682 | - 372 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Counties on aviation fuel sold on or after December 1, 2019 |
2 | | from the 0.50% of the .75% rate shall be immediately paid over |
3 | | by the Department to the State Treasurer, ex officio, as |
4 | | trustee, for deposit into the Local Government Aviation Trust |
5 | | Fund. The Department shall only pay moneys into the Local |
6 | | Government Aviation Trust Fund under this Act for so long as |
7 | | the revenue use requirements of 49 U.S.C. §47107(b) and 49 |
8 | | U.S.C. §47133 are binding on the Authority. . |
9 | | As soon as possible after the first day of each month, |
10 | | beginning January 1, 2011, upon certification of the Department |
11 | | of Revenue, the Comptroller shall order transferred, and the |
12 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
13 | | local sales tax increment, as defined in the Innovation |
14 | | Development and Economy Act, collected under this Section |
15 | | during the second preceding calendar month for sales within a |
16 | | STAR bond district. |
17 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
18 | | on
or before the 25th day of each calendar month, the |
19 | | Department shall
prepare and certify to the Comptroller the |
20 | | disbursement of stated sums
of money to the Authority. The |
21 | | amount to be paid to the Authority shall be
the amount |
22 | | collected hereunder during the second preceding calendar month
|
23 | | by the Department, less any amount determined by the Department |
24 | | to be
necessary for the payment of refunds, and less any |
25 | | amounts that are transferred to the STAR Bonds Revenue Fund. |
26 | | Within 10 days after receipt by the
Comptroller of the |
|
| | HB2682 | - 373 - | LRB101 09562 HLH 54660 b |
|
|
1 | | disbursement certification to the Authority provided
for in |
2 | | this Section to be given to the Comptroller by the Department, |
3 | | the
Comptroller shall cause the orders to be drawn for that |
4 | | amount in
accordance with the directions contained in the |
5 | | certification.
|
6 | | (i) The Board may not impose any other taxes except as it |
7 | | may from
time to time be authorized by law to impose.
|
8 | | (j) A certificate of registration issued by the State |
9 | | Department of
Revenue to a retailer under the Retailers' |
10 | | Occupation Tax Act or under the
Service Occupation Tax Act |
11 | | shall permit the registrant to engage in a
business that is |
12 | | taxed under the tax imposed under paragraphs
(b), (e), (f) or |
13 | | (g) of this Section and no additional registration
shall be |
14 | | required under the tax. A certificate issued under the
Use Tax |
15 | | Act or the Service Use Tax Act shall be applicable with regard |
16 | | to
any tax imposed under paragraph (c) of this Section.
|
17 | | (k) The provisions of any tax imposed under paragraph (c) |
18 | | of
this Section shall conform as closely as may be practicable |
19 | | to the
provisions of the Use Tax Act, including
without |
20 | | limitation conformity as to penalties with respect to the tax
|
21 | | imposed and as to the powers of the State Department of Revenue |
22 | | to
promulgate and enforce rules and regulations relating to the
|
23 | | administration and enforcement of the provisions of the tax |
24 | | imposed.
The taxes shall be imposed only on use within the |
25 | | metropolitan region
and at rates as provided in the paragraph.
|
26 | | (l) The Board in imposing any tax as provided in paragraphs |
|
| | HB2682 | - 374 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (b)
and (c) of this Section, shall, after seeking the advice of |
2 | | the State
Department of Revenue, provide means for retailers, |
3 | | users or purchasers
of motor fuel for purposes other than those |
4 | | with regard to which the
taxes may be imposed as provided in |
5 | | those paragraphs to receive refunds
of taxes improperly paid, |
6 | | which provisions may be at variance with the
refund provisions |
7 | | as applicable under the Municipal Retailers
Occupation Tax Act. |
8 | | The State Department of Revenue may provide for
certificates of |
9 | | registration for users or purchasers of motor fuel for purposes
|
10 | | other than those with regard to which taxes may be imposed as |
11 | | provided in
paragraphs (b) and (c) of this Section to |
12 | | facilitate the reporting and
nontaxability of the exempt sales |
13 | | or uses.
|
14 | | (m) Any ordinance imposing or discontinuing any tax under |
15 | | this Section shall
be adopted and a certified copy thereof |
16 | | filed with the Department on or before
June 1, whereupon the |
17 | | Department of Revenue shall proceed to administer and
enforce |
18 | | this Section on behalf of the Regional Transportation Authority |
19 | | as of
September 1 next following such adoption and filing.
|
20 | | Beginning January 1, 1992, an ordinance or resolution imposing |
21 | | or
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 July,
whereupon the Department shall proceed |
24 | | to administer and enforce this
Section as of the first day of |
25 | | October next following such adoption and
filing. Beginning |
26 | | January 1, 1993, an ordinance or resolution imposing, |
|
| | HB2682 | - 375 - | LRB101 09562 HLH 54660 b |
|
|
1 | | increasing, decreasing, or
discontinuing the tax hereunder |
2 | | shall be adopted and a certified copy
thereof filed with the |
3 | | Department,
whereupon the Department shall proceed to |
4 | | administer and enforce this
Section as of the first day of the |
5 | | first month to occur not less than 60 days
following such |
6 | | adoption and filing. Any ordinance or resolution of the |
7 | | Authority imposing a tax under this Section and in effect on |
8 | | August 1, 2007 shall remain in full force and effect and shall |
9 | | be administered by the Department of Revenue under the terms |
10 | | and conditions and rates of tax established by such ordinance |
11 | | or resolution until the Department begins administering and |
12 | | enforcing an increased tax under this Section as authorized by |
13 | | Public Act 95-708. The tax rates authorized by Public Act |
14 | | 95-708 are effective only if imposed by ordinance of the |
15 | | Authority.
|
16 | | (n) Except as otherwise provided in this subsection (n), |
17 | | the State Department of Revenue shall, upon collecting any |
18 | | taxes
as provided in this Section, pay the taxes over to the |
19 | | State Treasurer
as trustee for the Authority. The taxes shall |
20 | | 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 County other than |
25 | | Cook County in the
metropolitan region, (ii)
the amount of |
26 | | taxes collected within the City
of Chicago,
and (iii) the |
|
| | HB2682 | - 376 - | LRB101 09562 HLH 54660 b |
|
|
1 | | amount collected in that portion
of Cook County outside of |
2 | | Chicago, each amount less the amount necessary for the payment
|
3 | | of refunds to taxpayers located in those areas described in |
4 | | items (i), (ii), and (iii), and less 1.5% of the remainder, |
5 | | which shall be transferred from the trust fund into the Tax |
6 | | Compliance and Administration Fund. The Department, at the time |
7 | | of each monthly disbursement to the Authority, shall prepare |
8 | | and certify to the State Comptroller the amount to be |
9 | | transferred into the Tax Compliance and Administration Fund |
10 | | under this subsection.
Within 10 days after receipt by the |
11 | | Comptroller of the certification of
the amounts, the |
12 | | Comptroller shall cause an
order to be drawn for the transfer |
13 | | of the amount certified into the Tax Compliance and |
14 | | Administration Fund and the payment of two-thirds of the |
15 | | amounts certified in item (i) of this subsection to the |
16 | | Authority and one-third of the amounts certified in item (i) of |
17 | | this subsection to the respective counties other than Cook |
18 | | County and the amount certified in items (ii) and (iii) of this |
19 | | subsection to the Authority.
|
20 | | In addition to the disbursement required by the preceding |
21 | | paragraph, an
allocation shall be made in July 1991 and each |
22 | | year thereafter to the
Regional Transportation Authority. The |
23 | | allocation shall be made in an
amount equal to the average |
24 | | monthly distribution during the preceding
calendar year |
25 | | (excluding the 2 months of lowest receipts) and the
allocation |
26 | | shall include the amount of average monthly distribution from
|
|
| | HB2682 | - 377 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the Regional Transportation Authority Occupation and Use Tax |
2 | | Replacement
Fund. The distribution made in July 1992 and each |
3 | | year thereafter under
this paragraph and the preceding |
4 | | paragraph shall be reduced by the amount
allocated and |
5 | | disbursed under this paragraph in the preceding calendar
year. |
6 | | The Department of Revenue shall prepare and certify to the
|
7 | | Comptroller for disbursement the allocations made in |
8 | | accordance with this
paragraph.
|
9 | | (o) Failure to adopt a budget ordinance or otherwise to |
10 | | comply with
Section 4.01 of this Act or to adopt a Five-year |
11 | | Capital Program or otherwise to
comply with paragraph (b) of |
12 | | Section 2.01 of this Act shall not affect
the validity of any |
13 | | tax imposed by the Authority otherwise in conformity
with law.
|
14 | | (p) At no time shall a public transportation tax or motor |
15 | | vehicle
parking tax authorized under paragraphs (b), (c) , and |
16 | | (d) of this Section
be in effect at the same time as any |
17 | | retailers' occupation, use or
service occupation tax |
18 | | authorized under paragraphs (e), (f) , and (g) of
this Section |
19 | | is in effect.
|
20 | | Any taxes imposed under the authority provided in |
21 | | paragraphs (b), (c) ,
and (d) shall remain in effect only until |
22 | | the time as any tax
authorized by paragraph paragraphs (e), |
23 | | (f) , or (g) of this Section are imposed and
becomes effective. |
24 | | Once any tax authorized by paragraph paragraphs (e), (f) , or |
25 | | (g)
is imposed the Board may not reimpose taxes as authorized |
26 | | in paragraphs
(b), (c) , and (d) of the Section unless any tax |
|
| | HB2682 | - 378 - | LRB101 09562 HLH 54660 b |
|
|
1 | | authorized by paragraph
paragraphs (e), (f) , or (g) of this |
2 | | Section becomes ineffective by means
other than an ordinance of |
3 | | the Board.
|
4 | | (q) Any existing rights, remedies and obligations |
5 | | (including
enforcement by the Regional Transportation |
6 | | Authority) arising under any
tax imposed under paragraph |
7 | | paragraphs (b), (c) , or (d) of this Section shall not
be |
8 | | affected by the imposition of a tax under paragraph paragraphs |
9 | | (e), (f) , or (g)
of this Section.
|
10 | | (Source: P.A. 99-180, eff. 7-29-15; 99-217, eff. 7-31-15; |
11 | | 99-642, eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. |
12 | | 6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
|
13 | | Section 75. The Water Commission Act of 1985 is amended by |
14 | | changing Section 4 as follows:
|
15 | | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
|
16 | | Sec. 4. Taxes. |
17 | | (a) The board of commissioners of any county water |
18 | | commission
may, by ordinance, impose throughout the territory |
19 | | of the commission any or
all of the taxes provided in this |
20 | | Section for its corporate purposes.
However, no county water |
21 | | commission may impose any such tax unless the
commission |
22 | | certifies the proposition of imposing the tax to the proper
|
23 | | election officials, who shall submit the proposition to the |
24 | | voters residing
in the territory at an election in accordance |
|
| | HB2682 | - 379 - | LRB101 09562 HLH 54660 b |
|
|
1 | | with the general election
law, and the proposition has been |
2 | | approved by a majority of those voting on
the proposition.
|
3 | | The proposition shall be in the form provided in Section 5 |
4 | | or shall be
substantially in the following form:
|
5 | | -------------------------------------------------------------
|
6 | | Shall the (insert corporate
|
7 | | name of county water commission) YES
|
8 | | impose (state type of tax or ------------------------
|
9 | | taxes to be imposed) at the NO
|
10 | | rate of 1/4%?
|
11 | | -------------------------------------------------------------
|
12 | | Taxes imposed under this Section and civil penalties |
13 | | imposed
incident thereto shall be collected and enforced by the |
14 | | State Department of
Revenue. The Department shall have the |
15 | | power to administer and enforce the
taxes and to determine all |
16 | | rights for refunds for erroneous payments of
the taxes.
|
17 | | (b) The board of commissioners may impose a County Water |
18 | | Commission
Retailers' Occupation Tax upon all persons engaged |
19 | | in the business of
selling tangible personal property at retail |
20 | | in the territory of the
commission at a rate of 1/4% of the |
21 | | gross receipts from the sales made in
the course of such |
22 | | business within the territory. The tax imposed under
this |
23 | | paragraph and all civil penalties that may be assessed as an |
24 | | incident
thereof shall be collected and enforced by the State |
25 | | Department of Revenue.
The Department shall have full power to |
26 | | administer and enforce this
paragraph; to collect all taxes and |
|
| | HB2682 | - 380 - | LRB101 09562 HLH 54660 b |
|
|
1 | | penalties due hereunder; to dispose of
taxes and penalties so |
2 | | collected in the manner hereinafter provided; and to
determine |
3 | | all rights to credit memoranda arising on account of the
|
4 | | erroneous payment of tax or penalty hereunder. In the |
5 | | administration of,
and compliance with, this paragraph, the |
6 | | Department and persons who are
subject to this paragraph shall |
7 | | have the same rights, remedies, privileges,
immunities, powers |
8 | | and duties, and be subject to the same conditions,
|
9 | | restrictions, limitations, penalties, exclusions, exemptions |
10 | | and
definitions of terms, and employ the same modes of |
11 | | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, |
12 | | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions |
13 | | therein other than the State rate of tax
except that tangible |
14 | | personal property taxed at the 1% rate under the Retailers' |
15 | | Occupation Tax Act
shall not be subject to tax hereunder), 2c, |
16 | | 3 (except as to the disposition
of taxes and penalties |
17 | | collected , and except that the retailer's discount is not |
18 | | allowed for taxes paid on aviation fuel sold on or after |
19 | | December 1, 2019 ), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
5i, 5j, |
20 | | 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, and 13 of
the |
21 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
22 | | Penalty
and Interest Act, as fully as if those provisions were |
23 | | set forth herein.
|
24 | | Persons subject to any tax imposed under the authority |
25 | | granted in this
paragraph may reimburse themselves for their |
26 | | seller's tax liability
hereunder by separately stating the tax |
|
| | HB2682 | - 381 - | LRB101 09562 HLH 54660 b |
|
|
1 | | as an additional charge, which
charge may be stated in |
2 | | combination, in a single amount, with State taxes
that sellers |
3 | | are required to collect under the Use Tax Act and under
|
4 | | subsection (e) of Section 4.03 of the Regional Transportation |
5 | | Authority
Act, in accordance with such bracket schedules as the |
6 | | Department may prescribe.
|
7 | | Whenever the Department determines that a refund should be |
8 | | made under this
paragraph to a claimant instead of issuing a |
9 | | credit memorandum, the Department
shall notify the State |
10 | | Comptroller, who shall cause the warrant to be drawn
for the |
11 | | amount specified, and to the person named, in the notification
|
12 | | from the Department. The refund shall be paid by the State |
13 | | Treasurer out
of a county water commission tax fund established |
14 | | under subsection (g) of
this Section.
|
15 | | For the purpose of determining whether a tax authorized |
16 | | under this paragraph
is applicable, a retail sale by a producer |
17 | | of coal or other mineral mined
in Illinois is a sale at retail |
18 | | at the place where the coal or other mineral
mined in Illinois |
19 | | is extracted from the earth. This paragraph does not
apply to |
20 | | coal or other mineral when it is delivered or shipped by the |
21 | | seller
to the purchaser at a point outside Illinois so that the |
22 | | sale is exempt
under the Federal Constitution as a sale in |
23 | | interstate or foreign commerce.
|
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 | | No tax shall be imposed or collected under this subsection |
|
| | HB2682 | - 382 - | LRB101 09562 HLH 54660 b |
|
|
1 | | on the sale of a motor vehicle in this State to a resident of |
2 | | another state if that motor vehicle will not be titled in this |
3 | | State.
|
4 | | Nothing in this paragraph shall be construed to authorize a |
5 | | county water
commission to impose a tax upon the privilege of |
6 | | engaging in any
business which under the Constitution of the |
7 | | United States may not be made
the subject of taxation by this |
8 | | State.
|
9 | | (c) If a tax has been imposed under subsection (b), a
|
10 | | County Water Commission Service Occupation
Tax shall
also be |
11 | | imposed upon all persons engaged, in the territory of the
|
12 | | commission, in the business of making sales of service, who, as |
13 | | an
incident to making the sales of service, transfer tangible |
14 | | personal
property within the territory. The tax rate shall be |
15 | | 1/4% of the selling
price of tangible personal property so |
16 | | transferred within the territory.
The tax imposed under this |
17 | | paragraph and all civil penalties that may be
assessed as an |
18 | | incident thereof shall be collected and enforced by the
State |
19 | | Department of Revenue. The Department shall have full power to
|
20 | | administer and enforce this paragraph; to collect all taxes and |
21 | | penalties
due hereunder; to dispose of taxes and penalties so |
22 | | collected in the manner
hereinafter provided; and to determine |
23 | | all rights to credit memoranda
arising on account of the |
24 | | erroneous payment of tax or penalty hereunder.
In the |
25 | | administration of, and compliance with, this paragraph, the
|
26 | | Department and persons who are subject to this paragraph shall |
|
| | HB2682 | - 383 - | LRB101 09562 HLH 54660 b |
|
|
1 | | have the
same rights, remedies, privileges, immunities, powers |
2 | | and duties, and be
subject to the same conditions, |
3 | | restrictions, limitations, penalties,
exclusions, exemptions |
4 | | and definitions of terms, and employ the same modes
of |
5 | | procedure, as are prescribed in Sections 1a-1, 2 (except that |
6 | | the
reference to State in the definition of supplier |
7 | | maintaining a place of
business in this State shall mean the |
8 | | territory of the commission), 2a, 3
through 3-50 (in respect to |
9 | | all provisions therein other than the State
rate of tax except |
10 | | that tangible personal property taxed at the 1% rate under the |
11 | | Service Occupation Tax Act shall not be subject to tax |
12 | | hereunder), 4 (except that the
reference to the State shall be |
13 | | to the territory of the commission), 5, 7,
8 (except that the |
14 | | jurisdiction to which the tax shall be a debt to the
extent |
15 | | indicated in that Section 8 shall be the commission), 9 (except |
16 | | as
to the disposition of taxes and penalties collected and |
17 | | except that the
returned merchandise credit for this tax may |
18 | | not be taken against any State
tax , and except that the |
19 | | retailer's discount is not allowed for taxes paid on aviation |
20 | | fuel sold on or after December 1, 2019 ), 10, 11, 12 (except the |
21 | | reference therein to Section 2b of the
Retailers' Occupation |
22 | | Tax Act), 13 (except that any reference to the State
shall mean |
23 | | the territory of the commission), the first paragraph of |
24 | | Section
15, 15.5, 16, 17, 18, 19, and 20 of the Service |
25 | | Occupation Tax Act as fully
as if those provisions were set |
26 | | forth herein.
|
|
| | HB2682 | - 384 - | LRB101 09562 HLH 54660 b |
|
|
1 | | Persons subject to any tax imposed under the authority |
2 | | granted in
this paragraph may reimburse themselves for their |
3 | | serviceman's tax liability
hereunder by separately stating the |
4 | | tax as an additional charge, which
charge may be stated in |
5 | | combination, in a single amount, with State tax
that servicemen |
6 | | are authorized to collect under the Service Use Tax Act,
and |
7 | | any tax for which servicemen may be liable under subsection (f) |
8 | | of Section
4.03 of the Regional Transportation Authority Act, |
9 | | in accordance
with such bracket schedules as the Department may |
10 | | prescribe.
|
11 | | Whenever the Department determines that a refund should be |
12 | | made under this
paragraph to a claimant instead of issuing a |
13 | | credit memorandum, the Department
shall notify the State |
14 | | Comptroller, who shall cause the warrant to be drawn
for the |
15 | | amount specified, and to the person named, in the notification |
16 | | from
the Department. The refund shall be paid by the State |
17 | | Treasurer out of a
county water commission tax fund established |
18 | | under subsection (g) of this
Section.
|
19 | | Nothing in this paragraph shall be construed to authorize a |
20 | | county water
commission to impose a tax upon the privilege of |
21 | | engaging in any business
which under the Constitution of the |
22 | | United States may not be made the
subject of taxation by the |
23 | | State.
|
24 | | (d) If a tax has been imposed under subsection (b), a tax |
25 | | shall
also be imposed upon the privilege of using, in the |
26 | | territory of the
commission, any item of tangible personal |
|
| | HB2682 | - 385 - | LRB101 09562 HLH 54660 b |
|
|
1 | | property that is purchased
outside the territory at retail from |
2 | | a retailer, and that is titled or
registered with an agency of |
3 | | this State's government, at a rate of 1/4% of
the selling price |
4 | | of the tangible personal property within the territory,
as |
5 | | "selling price" is defined in the Use Tax Act. The tax shall be |
6 | | collected
from persons whose Illinois address for titling or |
7 | | registration purposes
is given as being in the territory. The |
8 | | tax shall be collected by the
Department of Revenue for a |
9 | | county water commission. The tax must be paid
to the State, or |
10 | | an exemption determination must be obtained from the
Department |
11 | | of Revenue, before the title or certificate of registration for
|
12 | | the property may be issued. The tax or proof of exemption may |
13 | | be
transmitted to the Department by way of the State agency |
14 | | with which, or the
State officer with whom, the tangible |
15 | | personal property must be titled or
registered if the |
16 | | Department and the State agency or State officer
determine that |
17 | | this procedure will expedite the processing of applications
for |
18 | | title or registration.
|
19 | | The Department shall have full power to administer and |
20 | | enforce this
paragraph; to collect all taxes, penalties, and |
21 | | interest due hereunder; to
dispose of taxes, penalties, and |
22 | | interest so collected in the manner
hereinafter provided; and |
23 | | to determine all rights to credit memoranda or
refunds arising |
24 | | on account of the erroneous payment of tax, penalty, or
|
25 | | interest hereunder. In the administration of and compliance |
26 | | with this
paragraph, the Department and persons who are subject |
|
| | HB2682 | - 386 - | LRB101 09562 HLH 54660 b |
|
|
1 | | to this paragraph
shall have the same rights, remedies, |
2 | | privileges, immunities, powers, and
duties, and be subject to |
3 | | the same conditions, restrictions, limitations,
penalties, |
4 | | exclusions, exemptions, and definitions of terms and employ the
|
5 | | same modes of procedure, as are prescribed in Sections 2 |
6 | | (except the
definition of "retailer maintaining a place of |
7 | | business in this State"), 3
through 3-80 (except provisions |
8 | | pertaining to the State rate of tax,
and except provisions |
9 | | concerning collection or refunding of the tax by
retailers), 4, |
10 | | 11,
12, 12a, 14, 15, 19 (except the portions pertaining to |
11 | | claims by retailers
and except the last paragraph concerning |
12 | | refunds), 20, 21, and 22 of the Use
Tax Act and Section 3-7 of |
13 | | the Uniform Penalty and Interest Act that are
not inconsistent |
14 | | with this paragraph, as fully as if those provisions were
set |
15 | | forth herein.
|
16 | | Whenever the Department determines that a refund should be |
17 | | made under this
paragraph to a claimant instead of issuing a |
18 | | credit memorandum, the Department
shall notify the State |
19 | | Comptroller, who shall cause the order
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 a county water commission tax fund established
|
23 | | under subsection (g) of this Section.
|
24 | | (e) A certificate of registration issued by the State |
25 | | Department of
Revenue to a retailer under the Retailers' |
26 | | Occupation Tax Act or under the
Service Occupation Tax Act |
|
| | HB2682 | - 387 - | LRB101 09562 HLH 54660 b |
|
|
1 | | shall permit the registrant to engage in a
business that is |
2 | | taxed under the tax imposed under subsection (b), (c),
or (d) |
3 | | of this Section and no additional registration shall be |
4 | | required under
the tax. A certificate issued under the Use Tax |
5 | | Act or the Service Use Tax
Act shall be applicable with regard |
6 | | to any tax imposed under subsection (c)
of this Section.
|
7 | | (f) Any ordinance imposing or discontinuing any tax under |
8 | | this Section
shall be adopted and a certified copy thereof |
9 | | filed with the Department on
or before June 1, whereupon the |
10 | | Department of Revenue shall proceed to
administer and enforce |
11 | | this Section on behalf of the county water
commission as of |
12 | | September 1 next following the adoption and filing.
Beginning |
13 | | January 1, 1992, an ordinance or resolution imposing or
|
14 | | discontinuing the tax hereunder shall be adopted and a |
15 | | certified copy
thereof filed with the Department on or before |
16 | | the first day of July,
whereupon the Department shall proceed |
17 | | to administer and enforce this
Section as of the first day of |
18 | | October next following such adoption and
filing. Beginning |
19 | | January 1, 1993, an ordinance or resolution imposing or
|
20 | | discontinuing the tax hereunder shall be adopted and a |
21 | | certified copy
thereof filed with the Department on or before |
22 | | the first day of October,
whereupon the Department shall |
23 | | proceed to administer and enforce this
Section as of the first |
24 | | day of January next following such adoption and filing.
|
25 | | (g) The State Department of Revenue shall, upon collecting |
26 | | any taxes as
provided in this Section, pay the taxes over to |
|
| | HB2682 | - 388 - | LRB101 09562 HLH 54660 b |
|
|
1 | | the State Treasurer as
trustee for the commission. The taxes |
2 | | shall be held in a trust fund outside
the State Treasury. |
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 Section |
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
State |
13 | | Department of Revenue shall prepare and certify to the |
14 | | Comptroller of
the State of Illinois the amount to be paid to |
15 | | the commission, which shall be
the amount (not including credit |
16 | | memoranda) collected under this Section during the second |
17 | | preceding calendar month by the Department plus an amount the |
18 | | Department determines is necessary to offset any amounts that |
19 | | were erroneously paid to a different taxing body, and not |
20 | | including any amount equal to the amount of refunds made during |
21 | | the second preceding calendar month by the Department on behalf |
22 | | of the commission, and not including any amount that the |
23 | | Department determines is necessary to offset any amounts that |
24 | | were payable to a different taxing body but were erroneously |
25 | | paid to the commission, and less any amounts that are |
26 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the |
|
| | HB2682 | - 389 - | LRB101 09562 HLH 54660 b |
|
|
1 | | remainder, which shall be transferred into the Tax Compliance |
2 | | and Administration Fund. The Department, at the time of each |
3 | | monthly disbursement to the commission, shall prepare and |
4 | | certify to the State Comptroller the amount to be transferred |
5 | | into the Tax Compliance and Administration Fund under this |
6 | | subsection. Within 10 days after receipt by
the Comptroller of |
7 | | the certification of the amount to be paid to the
commission |
8 | | and the Tax Compliance and Administration Fund, the Comptroller |
9 | | shall cause an order to be drawn for the payment
for the amount |
10 | | in accordance with the direction in the certification.
|
11 | | (h) Beginning June 1, 2016, any tax imposed pursuant to |
12 | | this Section may no longer be imposed or collected, unless a |
13 | | continuation of the tax is approved by the voters at a |
14 | | referendum as set forth in this Section. |
15 | | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; |
16 | | 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff. |
17 | | 8-14-18; 100-1171, eff. 1-4-19; revised 1-11-19.)
|
18 | | Section 80. The Environmental Impact Fee Law is amended by |
19 | | changing Sections 315 and 320 as follows:
|
20 | | (415 ILCS 125/315)
|
21 | | (Section scheduled to be repealed on January 1, 2025)
|
22 | | Sec. 315. Fee on receivers of fuel for sale or use; |
23 | | collection and
reporting. A person that is required to pay the |
24 | | fee imposed by this Law shall
pay the fee to the Department by |
|
| | HB2682 | - 390 - | LRB101 09562 HLH 54660 b |
|
|
1 | | return showing all fuel purchased, acquired,
or received and |
2 | | sold, distributed or used during the preceding calendar
month,
|
3 | | including losses of fuel as the result of evaporation or |
4 | | shrinkage due to
temperature variations, and such other |
5 | | reasonable information as the
Department may require. Losses of |
6 | | fuel as the result of evaporation or
shrinkage due to |
7 | | temperature variations may not exceed 1%
of the total
gallons |
8 | | in storage at the beginning of the month, plus the receipts of
|
9 | | gallonage during the month, minus the gallonage remaining in |
10 | | storage at the end
of the month. Any loss reported that is in |
11 | | excess of this amount shall be
subject to the fee imposed by |
12 | | Section 310 of this Law.
On and after July 1, 2001, for each |
13 | | 6-month period January through June, net
losses of fuel (for |
14 | | each category of fuel that is required to be reported on a
|
15 | | return) as the result of evaporation or shrinkage due to |
16 | | temperature variations
may not exceed 1% of the total gallons |
17 | | in storage at the beginning of each
January, plus the receipts |
18 | | of gallonage each January through June, minus the
gallonage |
19 | | remaining in storage at the end of each June. On and after July |
20 | | 1,
2001, for each 6-month period July through December, net |
21 | | losses of fuel (for
each category of fuel that is required to |
22 | | be reported on a return) as the
result of evaporation or |
23 | | shrinkage due to temperature variations may not exceed
1% of |
24 | | the total gallons in storage at the beginning of each July, |
25 | | plus the
receipts of gallonage each July through December, |
26 | | minus the gallonage remaining
in storage at the end of each |
|
| | HB2682 | - 391 - | LRB101 09562 HLH 54660 b |
|
|
1 | | December. Any net loss reported that is in
excess of this |
2 | | amount shall be subject to the fee imposed by Section 310 of
|
3 | | this Law. For purposes of this Section, "net loss" means the |
4 | | number of gallons
gained through temperature variations minus |
5 | | the number of gallons lost through
temperature variations or |
6 | | evaporation for each of the respective 6-month
periods.
|
7 | | The return shall be prescribed by the Department and shall |
8 | | be filed between
the 1st and 20th days of each calendar month. |
9 | | The Department may, in its
discretion, combine the return filed |
10 | | under this Law with the return filed under
Section 2b of the |
11 | | Motor Fuel Tax Law. If the return is timely filed, the
receiver |
12 | | may take a discount of 2% through June 30, 2003 and 1.75%
|
13 | | thereafter to reimburse himself for the
expenses
incurred in |
14 | | keeping records, preparing and filing returns, collecting and
|
15 | | remitting the fee, and supplying data to the Department on |
16 | | request. However,
the discount applies only to the amount of |
17 | | the fee payment that
accompanies
a return that is timely filed |
18 | | in accordance with this Section. The discount is not permitted |
19 | | on fees paid on aviation fuel sold or used on and after |
20 | | December 1, 2019. This exception for aviation fuel only applies |
21 | | for so long as the revenue use requirements of 49 U.S.C. §47017 |
22 | | (b) and 49 U.S.C. §47133 are binding on the State.
|
23 | | Beginning on January 1, 2018, each retailer required or |
24 | | authorized to collect the fee imposed by this Act on aviation |
25 | | fuel at retail in this State during the preceding calendar |
26 | | month shall, instead of reporting and paying tax on aviation |
|
| | HB2682 | - 392 - | LRB101 09562 HLH 54660 b |
|
|
1 | | fuel as otherwise required by this Section, file an aviation |
2 | | fuel tax return with the Department, on or before the twentieth |
3 | | day of each calendar month. The requirements related to the |
4 | | return shall be as otherwise provided in this Section. |
5 | | Notwithstanding any other provisions of this Act to the |
6 | | contrary, retailers collecting fees on aviation fuel shall file |
7 | | all aviation fuel tax returns and shall make all aviation fuel |
8 | | fee payments by electronic means in the manner and form |
9 | | required by the Department. For purposes of this paragraph, |
10 | | "aviation fuel" means a product that is intended for use or |
11 | | offered for sale as fuel for an aircraft. |
12 | | If any payment provided for in this Section exceeds the |
13 | | receiver's liabilities under this Act, as shown on an original |
14 | | return, the Department may authorize the receiver to credit |
15 | | such excess payment against liability subsequently to be |
16 | | remitted to the Department under this Act, in accordance with |
17 | | reasonable rules adopted by the Department. If the Department |
18 | | subsequently determines that all or any part of the credit |
19 | | taken was not actually due to the receiver, the receiver's |
20 | | discount shall be reduced by an amount equal to the difference |
21 | | between the discount as applied to the credit taken and that |
22 | | actually due, and that receiver shall be liable for penalties |
23 | | and interest on such difference. |
24 | | (Source: P.A. 100-1171, eff. 1-4-19.)
|
25 | | (415 ILCS 125/320)
|
|
| | HB2682 | - 393 - | LRB101 09562 HLH 54660 b |
|
|
1 | | (Section scheduled to be repealed on January 1, 2025)
|
2 | | Sec. 320. Deposit of fee receipts. Except as otherwise |
3 | | provided in this paragraph, all All money received by the |
4 | | Department
under this Law shall be deposited in the Underground |
5 | | Storage Tank Fund created
by Section 57.11 of the Environmental |
6 | | Protection Act. All money received for aviation fuel by the |
7 | | Department under this Law on or after December 1, 2019, shall |
8 | | be immediately paid over by the Department to the State |
9 | | Aviation Program Fund. The Department shall only pay such |
10 | | moneys into the State Aviation Program Fund under this Act for |
11 | | so long as the revenue use requirements of 49 U.S.C. 47107(b) |
12 | | and 49 U.S.C. 47133 are binding on the State. For purposes of |
13 | | this section, "aviation fuel" means a product that is intended |
14 | | for use or offered for sale as fuel for an aircraft.
|
15 | | (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 90-14, |
16 | | eff.
7-1-97 .)
|
17 | | Section 99. Effective date. This Act takes effect upon |
18 | | becoming law.
|
| | | HB2682 | - 394 - | LRB101 09562 HLH 54660 b |
|
| 1 | |
INDEX
| 2 | |
Statutes amended in order of appearance
| | 3 | | 30 ILCS 105/5.891 new | | | 4 | | 30 ILCS 105/5.892 new | | | 5 | | 30 ILCS 105/5.893 new | | | 6 | | 30 ILCS 105/6z-20.1 new | | | 7 | | 30 ILCS 105/6z-20.2 new | | | 8 | | 30 ILCS 105/6z-20.3 new | | | 9 | | 35 ILCS 105/9 | from Ch. 120, par. 439.9 | | 10 | | 35 ILCS 105/19 | from Ch. 120, par. 439.19 | | 11 | | 35 ILCS 110/9 | from Ch. 120, par. 439.39 | | 12 | | 35 ILCS 110/17 | from Ch. 120, par. 439.47 | | 13 | | 35 ILCS 115/9 | from Ch. 120, par. 439.109 | | 14 | | 35 ILCS 115/17 | from Ch. 120, par. 439.117 | | 15 | | 35 ILCS 120/3 | from Ch. 120, par. 442 | | 16 | | 35 ILCS 120/6 | from Ch. 120, par. 445 | | 17 | | 35 ILCS 120/11 | from Ch. 120, par. 450 | | 18 | | 35 ILCS 505/2 | from Ch. 120, par. 418 | | 19 | | 35 ILCS 505/2b | from Ch. 120, par. 418b | | 20 | | 35 ILCS 505/8a | from Ch. 120, par. 424a | | 21 | | 50 ILCS 470/10 | | | 22 | | 50 ILCS 470/31 | | | 23 | | 55 ILCS 5/5-1006 | from Ch. 34, par. 5-1006 | | 24 | | 55 ILCS 5/5-1006.5 | | | 25 | | 55 ILCS 5/5-1006.7 | | |
| | | HB2682 | - 395 - | LRB101 09562 HLH 54660 b |
|
| 1 | | 55 ILCS 5/5-1007 | from Ch. 34, par. 5-1007 | | 2 | | 55 ILCS 5/5-1008.5 | | | 3 | | 55 ILCS 5/5-1009 | from Ch. 34, par. 5-1009 | | 4 | | 55 ILCS 5/5-1035.1 | from Ch. 34, par. 5-1035.1 | | 5 | | 55 ILCS 5/5-1184 new | | | 6 | | 65 ILCS 5/8-11-1 | from Ch. 24, par. 8-11-1 | | 7 | | 65 ILCS 5/8-11-1.3 | from Ch. 24, par. 8-11-1.3 | | 8 | | 65 ILCS 5/8-11-1.4 | from Ch. 24, par. 8-11-1.4 | | 9 | | 65 ILCS 5/8-11-1.6 | | | 10 | | 65 ILCS 5/8-11-1.7 | | | 11 | | 65 ILCS 5/8-11-5 | from Ch. 24, par. 8-11-5 | | 12 | | 65 ILCS 5/8-11-6a | from Ch. 24, par. 8-11-6a | | 13 | | 65 ILCS 5/8-11-22 new | | | 14 | | 65 ILCS 5/11-74.3-6 | | | 15 | | 65 ILCS 5/11-101-3 new | | | 16 | | 70 ILCS 200/245-12 | | | 17 | | 70 ILCS 750/25 | | | 18 | | 70 ILCS 1605/30 | | | 19 | | 70 ILCS 3610/5.01 | from Ch. 111 2/3, par. 355.01 | | 20 | | 70 ILCS 3615/4.03 | from Ch. 111 2/3, par. 704.03 | | 21 | | 70 ILCS 3720/4 | from Ch. 111 2/3, par. 254 | | 22 | | 415 ILCS 125/315 | | | 23 | | 415 ILCS 125/320 | |
|
|