Rep. John E. Bradley
Filed: 5/6/2010
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1 | AMENDMENT TO SENATE BILL 2093
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2 | AMENDMENT NO. ______. Amend Senate Bill 2093, AS AMENDED, | ||||||
3 | by replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "Section 1. Short title. This Act may be cited as the | ||||||
6 | Innovation Development and Economy Act. | ||||||
7 | Section 5. Purpose. It is hereby found and declared that | ||||||
8 | the purpose of this Act is to promote, stimulate, and develop | ||||||
9 | the general and economic welfare of the State of Illinois and | ||||||
10 | its communities and to assist in the development and | ||||||
11 | redevelopment of major tourism, entertainment, retail, and | ||||||
12 | related destination projects within eligible areas of the | ||||||
13 | State, thereby creating new jobs, stimulating significant | ||||||
14 | capital investment, and promoting the general welfare of the | ||||||
15 | citizens of this State, by authorizing municipalities and | ||||||
16 | counties to issue sales tax and revenue (STAR) bonds for the |
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1 | financing of STAR bond projects as defined in Section 10, and | ||||||
2 | to otherwise exercise the powers and authorities granted to | ||||||
3 | municipalities. It is further found and declared to be the | ||||||
4 | policy of the State, in the interest of promoting the health, | ||||||
5 | safety, morals, and general welfare of all the people of the | ||||||
6 | State, to provide incentives to create new job opportunities | ||||||
7 | and to promote major tourism, entertainment, retail, and | ||||||
8 | related destination projects within the State. It is further | ||||||
9 | found and declared: | ||||||
10 | (a) that it is in the public interest to limit the | ||||||
11 | portion of the aggregate proceeds of STAR bonds issued that | ||||||
12 | are derived from the State sales tax increment pledged to | ||||||
13 | pay STAR bonds in any STAR bond district to not more than | ||||||
14 | 50% of the total development costs in the STAR bond | ||||||
15 | district as set forth in subsection (f) of Section 30; | ||||||
16 | (b) that as a result of the costs of land assemblage, | ||||||
17 | financing, infrastructure, and other project costs, the | ||||||
18 | private sector, without the assistance contemplated in | ||||||
19 | this Act, is unable to develop major tourism, | ||||||
20 | entertainment, retail, and related destination projects in | ||||||
21 | the State; | ||||||
22 | (c) that the type of projects for which this Act is | ||||||
23 | intended must be of a certain size, scope, and acreage and | ||||||
24 | have direct access to major highways, and must be developed | ||||||
25 | in a cohesive and comprehensive manner; | ||||||
26 | (d) that the eligible tracts of land, portions of which |
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1 | have previously been surface or strip mined, present unique | ||||||
2 | development obstacles and are more likely to remain | ||||||
3 | underutilized and undeveloped, or developed in a piecemeal | ||||||
4 | manner resulting in inefficient and poorly planned | ||||||
5 | developments that do not maximize job creation, job | ||||||
6 | retention, tourism, and tax revenue generation within the | ||||||
7 | State; | ||||||
8 | (e) that there are multiple eligible areas in the State | ||||||
9 | that could benefit from this Act; | ||||||
10 | (f) that investment in major tourism, entertainment, | ||||||
11 | retail, and related destination projects within the State | ||||||
12 | would stimulate economic activity in the State, including | ||||||
13 | the creation and maintenance of jobs, the creation of new | ||||||
14 | and lasting infrastructure and other improvements, and the | ||||||
15 | attraction and retention of interstate tourists and | ||||||
16 | entertainment events that generate significant economic | ||||||
17 | activity; | ||||||
18 | (g) that this Act shall enhance and promote tourism in | ||||||
19 | Southern Illinois, including without limitation the | ||||||
20 | Southern Illinois Wine Trail; | ||||||
21 | (h) that the continual encouragement, development, | ||||||
22 | growth, and expansion of major tourism, entertainment, | ||||||
23 | retail, and related destination projects within the State | ||||||
24 | requires a cooperative and continuous partnership between | ||||||
25 | government and the public sector; | ||||||
26 | (i) that the State has a responsibility to help create |
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1 | a favorable climate for new and improved job opportunities | ||||||
2 | for its citizens and to increase the tax base of the State | ||||||
3 | and its political subdivisions by encouraging development | ||||||
4 | by the private sector of major tourism, entertainment, | ||||||
5 | retail, and related destination projects within the State; | ||||||
6 | (j) that the stagnation of local tax bases and the loss | ||||||
7 | of job opportunities within the State has persisted despite | ||||||
8 | efforts of State and local authorities and private | ||||||
9 | organizations to create major tourism, entertainment, | ||||||
10 | retail, and related destination projects within the State; | ||||||
11 | (k) that the stagnation of local tax bases and the | ||||||
12 | persistent loss of job opportunities in the State may | ||||||
13 | continue and worsen if the State and its political | ||||||
14 | subdivisions are not able to provide additional incentives | ||||||
15 | to developers of major tourism, entertainment, retail, and | ||||||
16 | related destination projects; | ||||||
17 | (l) that the provision of additional incentives by the | ||||||
18 | State and its political subdivisions will relieve | ||||||
19 | conditions of unemployment, maintain existing levels of | ||||||
20 | employment, create new job opportunities, retain jobs | ||||||
21 | within the State, increase tourism and commerce within the | ||||||
22 | State, and increase the tax base of the State and its | ||||||
23 | political subdivisions; | ||||||
24 | (m) that the powers conferred by this Act promote and | ||||||
25 | protect the health, safety, morals, and welfare of the | ||||||
26 | State, and are for a public purpose and public use for |
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1 | which public money and resources may be expended; and | ||||||
2 | (n) that the necessity in the public interest for the | ||||||
3 | provisions of this Act is hereby declared as a matter of | ||||||
4 | legislative determination. | ||||||
5 | Section 10. Definitions. As used in this Act, the following | ||||||
6 | words and phrases shall have the following meanings unless a | ||||||
7 | different meaning clearly appears from the context: | ||||||
8 | "Base year" means the calendar year immediately prior to | ||||||
9 | the calendar year in which the STAR bond district is | ||||||
10 | established.
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11 | "Commence work" means the manifest commencement of actual | ||||||
12 | operations on the development site, such as, erecting a | ||||||
13 | building, general on-site and off-site grading and utility | ||||||
14 | installations, commencing design and construction | ||||||
15 | documentation, ordering lead-time materials, excavating the | ||||||
16 | ground to lay a foundation or a basement, or work of like | ||||||
17 | description which a reasonable person would recognize as being | ||||||
18 | done with the intention and purpose to continue work until the | ||||||
19 | project is completed.
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20 | "County" means the county in which a proposed STAR bond | ||||||
21 | district is located.
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22 | "De minimus" means an amount less than 15% of the land area | ||||||
23 | within a STAR bond district.
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24 | "Department of Revenue" means the Department of Revenue of | ||||||
25 | the State of Illinois.
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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 |
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1 | or instrumentality of the State.
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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.
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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 |
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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:
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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:
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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;
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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;
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25 | (iii) that the STAR bond district is expected to | ||||||
26 | create or retain job opportunities within the |
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1 | political subdivision;
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2 | (iv) that the STAR bond district will serve to | ||||||
3 | further the development of adjacent areas;
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4 | (v) that without the availability of STAR bonds, | ||||||
5 | the projects described in the STAR bond district plan | ||||||
6 | would not be possible;
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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;
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18 | (vii) that the STAR bond district will strengthen | ||||||
19 | the commercial sector of the political subdivision;
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20 | (viii) that the STAR bond district will enhance the | ||||||
21 | tax base of the political subdivision; and
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22 | (ix) that the formation of a STAR bond district is | ||||||
23 | in the best interest of the political subdivision.
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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 |
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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.
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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 |
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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, the Metro-East Park and Recreation District Act, | ||||||
8 | or the Flood Prevention District Act for so long as the | ||||||
9 | applicable taxing district does not impose a tax on real | ||||||
10 | property or (ii) county school facility occupation taxes | ||||||
11 | imposed pursuant to Section 5-1006.7 of the Counties Code. | ||||||
12 | "Local sales tax increment" means, with respect to local | ||||||
13 | sales taxes administered by the Illinois Department of Revenue, | ||||||
14 | (i) all of the local sales tax paid by destination users, | ||||||
15 | destination hotels, and entertainment users that is in excess | ||||||
16 | of the local sales tax paid by destination users, destination | ||||||
17 | hotels, and entertainment users for the same month in the base | ||||||
18 | year, as determined by the Illinois Department of Revenue, (ii) | ||||||
19 | in the case of a municipality forming a STAR bond district that | ||||||
20 | is wholly within the corporate boundaries of the municipality | ||||||
21 | and in the case of a municipality and county forming a STAR | ||||||
22 | bond district that is only partially within such municipality, | ||||||
23 | that portion of the local sales tax paid by taxpayers that are | ||||||
24 | not destination users, destination hotels, or entertainment | ||||||
25 | users that is in excess of the local sales tax paid by | ||||||
26 | taxpayers that are not destination users, destination hotels, |
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1 | or entertainment users for the same month in the base year, as | ||||||
2 | determined by the Illinois Department of Revenue, and (iii) in | ||||||
3 | the case of a county in which a STAR bond district is formed | ||||||
4 | that is wholly within a municipality, that portion of the local | ||||||
5 | sales tax paid by taxpayers that are not destination users, | ||||||
6 | destination hotels, or entertainment users that is in excess of | ||||||
7 | the local sales tax paid by taxpayers that are not destination | ||||||
8 | users, destination hotels, or entertainment users for the same | ||||||
9 | month in the base year, as determined by the Illinois | ||||||
10 | Department of Revenue, but only if the corporate authorities of | ||||||
11 | the county adopts an ordinance, and files a copy with the | ||||||
12 | Department within the same time frames as required for STAR | ||||||
13 | bond occupation taxes under Section 31, that designates the | ||||||
14 | taxes referenced in this clause (iii) as part of the local | ||||||
15 | sales tax increment under this Act. "Local sales tax increment" | ||||||
16 | means, with respect to local sales taxes administered by a | ||||||
17 | municipality, county, or other unit of local government, that | ||||||
18 | portion of the local sales tax that is in excess of the local | ||||||
19 | sales tax for the same month in the base year, as determined by | ||||||
20 | the respective municipality, county, or other unit of local | ||||||
21 | government. If any portion of local sales taxes are, at the | ||||||
22 | time of formation of a STAR bond district, already subject to | ||||||
23 | tax increment financing under the Tax Increment Allocation | ||||||
24 | Redevelopment Act, then the local sales tax increment for such | ||||||
25 | portion shall be frozen at the base year established in | ||||||
26 | accordance with this Act, and all future incremental increases |
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1 | shall be included in the "local sales tax increment" under this | ||||||
2 | Act. Any party otherwise entitled to receipt of incremental | ||||||
3 | local sales tax revenues through an existing tax increment | ||||||
4 | financing district shall be entitled to continue to receive | ||||||
5 | such revenues up to the amount frozen in the base year. Nothing | ||||||
6 | in this Act shall affect the prior qualification of existing | ||||||
7 | redevelopment project costs incurred that are eligible for | ||||||
8 | reimbursement under the Tax Increment Allocation Redevelopment | ||||||
9 | Act. In such event, prior to approving a STAR bond district, | ||||||
10 | the political subdivision forming the STAR bond district shall | ||||||
11 | take such action as is necessary, including amending the | ||||||
12 | existing tax increment financing district redevelopment plan, | ||||||
13 | to carry out the provisions of this Act. The Illinois | ||||||
14 | Department of Revenue shall allocate the local sales tax | ||||||
15 | increment only if the local sales tax is administered by the | ||||||
16 | Department. | ||||||
17 | "Market study" means a study to determine the ability of | ||||||
18 | the proposed STAR bond project to gain market share locally and | ||||||
19 | regionally and to remain profitable past the term of repayment | ||||||
20 | of STAR bonds.
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21 | "Master developer" means a developer cooperating with a | ||||||
22 | political subdivision to plan, develop, and implement a STAR | ||||||
23 | bond project plan for a STAR bond district. Subject to the | ||||||
24 | limitations of Section 25, the master developer may work with | ||||||
25 | and transfer certain development rights to other developers for | ||||||
26 | the purpose of implementing STAR bond project plans and |
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1 | achieving the purposes of this Act. A master developer for a | ||||||
2 | STAR bond district shall be appointed by a political | ||||||
3 | subdivision in the resolution establishing the STAR bond | ||||||
4 | district, and the master developer must, at the time of | ||||||
5 | appointment, own or have control of, through purchase | ||||||
6 | agreements, option contracts, or other means, not less than 50% | ||||||
7 | of the acreage within the STAR bond district and the master | ||||||
8 | developer or its affiliate must have ownership or control on | ||||||
9 | June 1, 2010. | ||||||
10 | "Master development agreement" means an agreement between | ||||||
11 | the master developer and the political subdivision to govern a | ||||||
12 | STAR bond district and any STAR bond projects.
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13 | "Municipality" means the city, village, or incorporated | ||||||
14 | town in which a proposed STAR bond district is located.
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15 | "Pledged STAR revenues" means those sales tax and revenues | ||||||
16 | and other sources of funds pledged to pay debt service on STAR | ||||||
17 | bonds or to pay project costs pursuant to Section 30. | ||||||
18 | Notwithstanding any provision to the contrary, the following | ||||||
19 | revenues shall not constitute pledged STAR revenues or be | ||||||
20 | available to pay principal and interest on STAR bonds: any | ||||||
21 | State sales tax increment or local sales tax increment from a | ||||||
22 | retail entity initiating operations in a STAR bond district | ||||||
23 | while terminating operations at another Illinois location | ||||||
24 | within 25 miles of the STAR bond district. For purposes of this | ||||||
25 | paragraph, "terminating operations" means a closing of a retail | ||||||
26 | operation that is directly related to the opening of the same |
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1 | operation or like retail entity owned or operated by more than | ||||||
2 | 50% of the original ownership in a STAR bond district within | ||||||
3 | one year before or after initiating operations in the STAR bond | ||||||
4 | district, but it does not mean closing an operation for reasons | ||||||
5 | beyond the control of the retail entity, as documented by the | ||||||
6 | retail entity, subject to a reasonable finding by the | ||||||
7 | municipality (or county if such retail operation is not located | ||||||
8 | within a municipality) in which the terminated operations were | ||||||
9 | located that the closed location contained inadequate space, | ||||||
10 | had become economically obsolete, or was no longer a viable | ||||||
11 | location for the retailer or serviceman. | ||||||
12 | "Political subdivision" means a municipality or county | ||||||
13 | which undertakes to establish a STAR bond district pursuant to | ||||||
14 | the provisions of this Act. | ||||||
15 | "Project costs" means and includes the sum total of all | ||||||
16 | costs incurred or estimated to be incurred on or following the | ||||||
17 | date of establishment of a STAR bond district that are | ||||||
18 | reasonable or necessary to implement a STAR bond district plan | ||||||
19 | or any STAR bond project plans, or both, including costs | ||||||
20 | incurred for public improvements and private improvements that | ||||||
21 | serve the public purposes set forth in Section 5 of this Act. | ||||||
22 | Such costs include without limitation the following: | ||||||
23 | (a) costs of studies, surveys, development of plans and | ||||||
24 | specifications, formation, implementation, and | ||||||
25 | administration of a STAR bond district, STAR bond district | ||||||
26 | plan, any STAR bond projects, or any STAR bond project |
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1 | plans, including, but not limited to, staff and | ||||||
2 | professional service costs for architectural, engineering, | ||||||
3 | legal, financial, planning, or other services, provided | ||||||
4 | however that no charges for professional services may be | ||||||
5 | based on a percentage of the tax increment collected and no | ||||||
6 | contracts for professional services, excluding | ||||||
7 | architectural and engineering services, may be entered | ||||||
8 | into if the terms of the contract extend beyond a period of | ||||||
9 | 3 years; | ||||||
10 | (b) property assembly costs, including, but not | ||||||
11 | limited to, acquisition of land and other real property or | ||||||
12 | rights or interests therein, located within the boundaries | ||||||
13 | of a STAR bond district, demolition of buildings, site | ||||||
14 | preparation, site improvements that serve as an engineered | ||||||
15 | barrier addressing ground level or below ground | ||||||
16 | environmental contamination, including, but not limited | ||||||
17 | to, parking lots and other concrete or asphalt barriers, | ||||||
18 | the clearing and grading of land, and importing additional | ||||||
19 | soil and fill materials, or removal of soil and fill | ||||||
20 | materials from the site; | ||||||
21 | (c) subject to paragraph (d), costs of buildings and | ||||||
22 | other vertical improvements that are located within the | ||||||
23 | boundaries of a STAR bond district and owned by a political | ||||||
24 | subdivision or other public entity, including without | ||||||
25 | limitation police and fire stations, educational | ||||||
26 | facilities, and public restrooms and rest areas; |
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1 | (c-1) costs of buildings and other vertical | ||||||
2 | improvements that are located within the boundaries of a | ||||||
3 | STAR bond district and owned by a destination user or | ||||||
4 | destination hotel; except that only 2 destination users in | ||||||
5 | a STAR bond district and one destination hotel are eligible | ||||||
6 | to include the cost of those vertical improvements as | ||||||
7 | project costs; | ||||||
8 | (c-5) costs of buildings; rides and attractions, which | ||||||
9 | include carousels, slides, roller coasters, displays, | ||||||
10 | models, towers, works of art, and similar theme and | ||||||
11 | amusement park improvements; and other vertical | ||||||
12 | improvements that are located within the boundaries of a | ||||||
13 | STAR bond district and owned by an entertainment user; | ||||||
14 | except that only one entertainment user in a STAR bond | ||||||
15 | district is eligible to include the cost of those vertical | ||||||
16 | improvements as project costs; | ||||||
17 | (d) costs of the design and construction of | ||||||
18 | infrastructure and public works located within the | ||||||
19 | boundaries of a STAR bond district that are reasonable or | ||||||
20 | necessary to implement a STAR bond district plan or any | ||||||
21 | STAR bond project plans, or both, except that project costs | ||||||
22 | shall not include the cost of constructing a new municipal | ||||||
23 | public building principally used to provide offices, | ||||||
24 | storage space, or conference facilities or vehicle | ||||||
25 | storage, maintenance, or repair for administrative, public | ||||||
26 | safety, or public works personnel and that is not intended |
| |||||||
| |||||||
1 | to replace an existing public building unless the political | ||||||
2 | subdivision makes a reasonable determination in a STAR bond | ||||||
3 | district plan or any STAR bond project plans, supported by | ||||||
4 | information that provides the basis for that | ||||||
5 | determination, that the new municipal building is required | ||||||
6 | to meet an increase in the need for public safety purposes | ||||||
7 | anticipated to result from the implementation of the STAR | ||||||
8 | bond district plan or any STAR bond project plans; | ||||||
9 | (e) costs of the design and construction of the | ||||||
10 | following improvements located outside the boundaries of a | ||||||
11 | STAR bond district, provided that the costs are essential | ||||||
12 | to further the purpose and development of a STAR bond | ||||||
13 | district plan and either (i) part of and connected to | ||||||
14 | sewer, water, or utility service lines that physically | ||||||
15 | connect to the STAR bond district or (ii) significant | ||||||
16 | improvements for adjacent offsite highways, streets, | ||||||
17 | roadways, and interchanges that are approved by the | ||||||
18 | Illinois Department of Transportation. No other cost of | ||||||
19 | infrastructure and public works improvements located | ||||||
20 | outside the boundaries of a STAR bond district may be | ||||||
21 | deemed project costs; | ||||||
22 | (f) costs of job training and retraining projects, | ||||||
23 | including the cost of "welfare to work" programs | ||||||
24 | implemented by businesses located within a STAR bond | ||||||
25 | district; | ||||||
26 | (g) financing costs, including, but not limited to, all |
| |||||||
| |||||||
1 | necessary and incidental expenses related to the issuance | ||||||
2 | of obligations and which may include payment of interest on | ||||||
3 | any obligations issued hereunder including interest | ||||||
4 | accruing during the estimated period of construction of any | ||||||
5 | improvements in a STAR bond district or any STAR bond | ||||||
6 | projects for which such obligations are issued and for not | ||||||
7 | exceeding 36 months thereafter and including reasonable | ||||||
8 | reserves related thereto; | ||||||
9 | (h) to the extent the political subdivision by written | ||||||
10 | agreement accepts and approves the same, all or a portion | ||||||
11 | of a taxing district's capital costs resulting from a STAR | ||||||
12 | bond district or STAR bond projects necessarily incurred or | ||||||
13 | to be incurred within a taxing district in furtherance of | ||||||
14 | the objectives of a STAR bond district plan or STAR bond | ||||||
15 | project plans; | ||||||
16 | (i) interest cost incurred by a developer for project | ||||||
17 | costs related to the acquisition, formation, | ||||||
18 | implementation, development, construction, and | ||||||
19 | administration of a STAR bond district, STAR bond district | ||||||
20 | plan, STAR bond projects, or any STAR bond project plans | ||||||
21 | provided that: | ||||||
22 | (i) payment of such costs in any one year may not | ||||||
23 | exceed 30% of the annual interest costs incurred by the | ||||||
24 | developer with regard to the STAR bond district or any | ||||||
25 | STAR bond projects during that year; and | ||||||
26 | (ii) the total of such interest payments paid |
| |||||||
| |||||||
1 | pursuant to this Act may not exceed 30% of the total | ||||||
2 | cost paid or incurred by the developer for a STAR bond | ||||||
3 | district or STAR bond projects, plus project costs, | ||||||
4 | excluding any property assembly costs incurred by a | ||||||
5 | political subdivision pursuant to this Act; | ||||||
6 | (j) costs of common areas located within the boundaries | ||||||
7 | of a STAR bond district; | ||||||
8 | (k) costs of landscaping and plantings, retaining | ||||||
9 | walls and fences, man-made lakes and ponds, shelters, | ||||||
10 | benches, lighting, and similar amenities located within | ||||||
11 | the boundaries of a STAR bond district; | ||||||
12 | (l) costs of mounted building signs, site monument, and | ||||||
13 | pylon signs located within the boundaries of a STAR bond | ||||||
14 | district; or | ||||||
15 | (m) if included in the STAR bond district plan and | ||||||
16 | approved in writing by the Director, salaries or a portion | ||||||
17 | of salaries for local government employees to the extent | ||||||
18 | the same are directly attributable to the work of such | ||||||
19 | employees on the establishment and management of a STAR | ||||||
20 | bond district or any STAR bond projects. | ||||||
21 | Except as specified in items (a) through (m), "project | ||||||
22 | costs" shall not include: | ||||||
23 | (i) the cost of construction of buildings that are | ||||||
24 | privately owned or owned by a municipality and leased to a | ||||||
25 | developer or retail user for non-entertainment retail | ||||||
26 | uses; |
| |||||||
| |||||||
1 | (ii) moving expenses for employees of the businesses | ||||||
2 | locating within the STAR bond district; | ||||||
3 | (iii) property taxes for property located in the STAR | ||||||
4 | bond district; | ||||||
5 | (iv) lobbying costs; and | ||||||
6 | (v) general overhead or administrative costs of the | ||||||
7 | political subdivision that would still have been incurred | ||||||
8 | by the political subdivision if the political subdivision | ||||||
9 | had not established a STAR bond district. | ||||||
10 | "Project development agreement" means any one or more | ||||||
11 | agreements, including any amendments thereto, between a master | ||||||
12 | developer and any co-developer or subdeveloper in connection | ||||||
13 | with a STAR bond project, which project development agreement | ||||||
14 | may include the political subdivision as a party.
| ||||||
15 | "Projected market area" means any area within the State in | ||||||
16 | which a STAR bond district or STAR bond project is projected to | ||||||
17 | have a significant fiscal or market impact as determined by the | ||||||
18 | Director.
| ||||||
19 | "Resolution" means a resolution, order, ordinance, or | ||||||
20 | other appropriate form of legislative action of a political | ||||||
21 | subdivision or other applicable public entity approved by a | ||||||
22 | vote of a majority of a quorum at a meeting of the governing | ||||||
23 | body of the political subdivision or applicable public entity.
| ||||||
24 | "STAR bond" means a sales tax and revenue bond, note, or | ||||||
25 | other obligation payable from pledged STAR revenues and issued | ||||||
26 | by a political subdivision, the proceeds of which shall be used |
| |||||||
| |||||||
1 | only to pay project costs as defined in this Act.
| ||||||
2 | "STAR bond district" means the specific area declared to be | ||||||
3 | an eligible area as determined by the political subdivision, | ||||||
4 | and approved by the Director, in which the political | ||||||
5 | subdivision may develop one or more STAR bond projects.
| ||||||
6 | "STAR bond district plan" means the preliminary or | ||||||
7 | conceptual plan that generally identifies the proposed STAR | ||||||
8 | bond project areas and identifies in a general manner the | ||||||
9 | buildings, facilities, and improvements to be constructed or | ||||||
10 | improved in each STAR bond project area.
| ||||||
11 | "STAR bond project" means a project within a STAR bond | ||||||
12 | district which is approved pursuant to Section 20.
| ||||||
13 | "STAR bond project area" means the geographic area within a | ||||||
14 | STAR bond district in which there may be one or more STAR bond | ||||||
15 | projects.
| ||||||
16 | "STAR bond project plan" means the written plan adopted by | ||||||
17 | a political subdivision for the development of a STAR bond | ||||||
18 | project in a STAR bond district; the plan may include, but is | ||||||
19 | not limited to, (i) project costs incurred prior to the date of | ||||||
20 | the STAR bond project plan and estimated future STAR bond | ||||||
21 | project costs, (ii) proposed sources of funds to pay those | ||||||
22 | costs, (iii) the nature and estimated term of any obligations | ||||||
23 | to be issued by the political subdivision to pay those costs, | ||||||
24 | (iv) the most recent equalized assessed valuation of the STAR | ||||||
25 | bond project area, (v) an estimate of the equalized assessed | ||||||
26 | valuation of the STAR bond district or applicable project area |
| |||||||
| |||||||
1 | after completion of a STAR bond project, (vi) a general | ||||||
2 | description of the types of any known or proposed developers, | ||||||
3 | users, or tenants of the STAR bond project or projects included | ||||||
4 | in the plan, (vii) a general description of the type, | ||||||
5 | structure, and character of the property or facilities to be | ||||||
6 | developed or improved, (viii) a description of the general land | ||||||
7 | uses to apply to the STAR bond project, and (ix) a general | ||||||
8 | description or an estimate of the type, class, and number of | ||||||
9 | employees to be employed in the operation of the STAR bond | ||||||
10 | project.
| ||||||
11 | "State sales tax" means all of the net revenue realized | ||||||
12 | under the Retailers' Occupation Tax Act, the Use Tax Act, the | ||||||
13 | Service Use Tax Act, and the Service Occupation Tax Act from | ||||||
14 | transactions at places of business located within a STAR bond | ||||||
15 | district, excluding that portion of the net revenue realized | ||||||
16 | under the Retailers' Occupation Tax Act, the Use Tax Act, the | ||||||
17 | Service Use Tax Act, and the Service Occupation Tax Act from | ||||||
18 | transactions at places of business located within a STAR bond | ||||||
19 | district that is deposited into the Local Government Tax Fund | ||||||
20 | and the County and Mass Transit District Fund. | ||||||
21 | "State sales tax increment" means (i) 100% of that portion | ||||||
22 | of the State sales tax that is in excess of the State sales tax | ||||||
23 | for the same month in the base year, as determined by the | ||||||
24 | Department of Revenue, from transactions at up to 2 destination | ||||||
25 | users, one destination hotel, and one entertainment user | ||||||
26 | located within a STAR bond district, which destination users, |
| |||||||
| |||||||
1 | destination hotel, and entertainment user shall be designated | ||||||
2 | by the master developer and approved by the political | ||||||
3 | subdivision and the Director in conjunction with the applicable | ||||||
4 | STAR bond project approval, and (ii) 25% of that portion of the | ||||||
5 | State sales tax that is in excess of the State sales tax for | ||||||
6 | the same month in the base year, as determined by the | ||||||
7 | Department of Revenue, from all other transactions within a | ||||||
8 | STAR bond district. If any portion of State sales taxes are, at | ||||||
9 | the time of formation of a STAR bond district, already subject | ||||||
10 | to tax increment financing under the Tax Increment Allocation | ||||||
11 | Redevelopment Act, then the State sales tax increment for such | ||||||
12 | portion shall be frozen at the base year established in | ||||||
13 | accordance with this Act, and all future incremental increases | ||||||
14 | shall be included in the State sales tax increment under this | ||||||
15 | Act. Any party otherwise entitled to receipt of incremental | ||||||
16 | State sales tax revenues through an existing tax increment | ||||||
17 | financing district shall be entitled to continue to receive | ||||||
18 | such revenues up to the amount frozen in the base year. Nothing | ||||||
19 | in this Act shall affect the prior qualification of existing | ||||||
20 | redevelopment project costs incurred that are eligible for | ||||||
21 | reimbursement under the Tax Increment Allocation Redevelopment | ||||||
22 | Act. In such event, prior to approving a STAR bond district, | ||||||
23 | the political subdivision forming the STAR bond district shall | ||||||
24 | take such action as is necessary, including amending the | ||||||
25 | existing tax increment financing district redevelopment plan, | ||||||
26 | to carry out the provisions of this Act. |
| |||||||
| |||||||
1 | "Substantial change" means a change wherein the proposed | ||||||
2 | STAR bond project plan differs substantially in size, scope, or | ||||||
3 | use from the approved STAR bond district plan or STAR bond | ||||||
4 | project plan.
| ||||||
5 | "Taxpayer" means an individual, partnership, corporation, | ||||||
6 | limited liability company, trust, estate, or other entity that | ||||||
7 | is subject to the Illinois Income Tax Act.
| ||||||
8 | "Total development costs" means the aggregate public and | ||||||
9 | private investment in a STAR bond district, including project | ||||||
10 | costs and other direct and indirect costs related to the | ||||||
11 | development of the STAR bond district. | ||||||
12 | "Traditional retail use" means the operation of a business | ||||||
13 | that derives at least 90% of its annual gross revenue from | ||||||
14 | sales at retail, as that phrase is defined by Section 1 of the | ||||||
15 | Retailers' Occupation Tax Act, but does not include the | ||||||
16 | operations of destination users, entertainment users, | ||||||
17 | restaurants, hotels, retail uses within hotels, or any other | ||||||
18 | non-retail uses. | ||||||
19 | "Vacant" means that portion of the land in a proposed STAR | ||||||
20 | bond district that is not occupied by a building, facility, or | ||||||
21 | other vertical improvement.
| ||||||
22 | Section 15. Establishment of STAR bond district. The | ||||||
23 | governing body of a municipality may establish a STAR bond | ||||||
24 | district within an eligible area within the municipality or | ||||||
25 | partially outside the boundaries of the municipality in an |
| |||||||
| |||||||
1 | unincorporated area of the county. A STAR bond district which | ||||||
2 | is partially outside the boundaries of the municipality must | ||||||
3 | also be approved by the governing body of the county by the | ||||||
4 | passage of a resolution. The governing body of a county may | ||||||
5 | establish a STAR bond district in an eligible area in any | ||||||
6 | unincorporated area of the county. | ||||||
7 | (a) When a political subdivision proposes to establish a | ||||||
8 | STAR bond district, the political subdivision shall adopt a | ||||||
9 | resolution stating that the political subdivision is | ||||||
10 | considering the establishment of a STAR bond district. The | ||||||
11 | resolution shall: | ||||||
12 | (1) give notice, in the same manner as set forth in | ||||||
13 | item (2) of subsection (e) of Section 20, that a public | ||||||
14 | hearing will be held to consider the establishment of a | ||||||
15 | STAR bond district and fix the date, hour, and place of the | ||||||
16 | public hearing, which shall be at a location that is within | ||||||
17 | 20 miles of the STAR bond district, in a facility that can | ||||||
18 | accommodate a large crowd, and in a facility that is | ||||||
19 | accessible to persons with disabilities;
| ||||||
20 | (2) describe the proposed general boundaries of the | ||||||
21 | STAR bond district;
| ||||||
22 | (3) describe the STAR bond district plan;
| ||||||
23 | (4) require that a description and map of the proposed | ||||||
24 | STAR bond district are available for inspection at a time | ||||||
25 | and place designated;
| ||||||
26 | (5) identify the master developer for the STAR bond |
| |||||||
| |||||||
1 | district; and
| ||||||
2 | (6) require that the governing body consider findings | ||||||
3 | necessary for the establishment of a STAR bond district.
| ||||||
4 | (b) Upon the conclusion of the public hearing the governing | ||||||
5 | body of the political subdivision may consider a resolution to | ||||||
6 | establish the STAR bond district.
| ||||||
7 | (1) A resolution to establish a STAR bond district | ||||||
8 | shall: | ||||||
9 | (A) make findings that the proposed STAR bond | ||||||
10 | district is to be developed with one or more STAR bond | ||||||
11 | projects;
| ||||||
12 | (B) make findings that the STAR bond district is an | ||||||
13 | eligible area;
| ||||||
14 | (C) contain a STAR bond district plan that | ||||||
15 | identifies in a general manner the buildings and | ||||||
16 | facilities that are proposed to be constructed or | ||||||
17 | improved in subsequent STAR bond projects and that | ||||||
18 | includes plans for at least one destination user;
| ||||||
19 | (D) contain the legal description of the STAR bond | ||||||
20 | district;
| ||||||
21 | (E) appoint the master developer for the STAR bond | ||||||
22 | district; and | ||||||
23 | (F) establish the STAR bonds district, contingent | ||||||
24 | upon approval of the Director as set forth in | ||||||
25 | subsection (d). | ||||||
26 | (2) If the resolution is not adopted by the political |
| |||||||
| |||||||
1 | subdivision within 60 days from the conclusion of the | ||||||
2 | public hearing, then the STAR bond district shall not be | ||||||
3 | established. | ||||||
4 | (3) Upon adoption of a resolution establishing a STAR | ||||||
5 | bond district, the political subdivision shall send a | ||||||
6 | certified copy of such resolution to the Department of | ||||||
7 | Revenue. | ||||||
8 | (c) Upon the establishment of a STAR bond district, the | ||||||
9 | STAR bond district and any STAR bond projects shall be governed | ||||||
10 | by a master development agreement between the political | ||||||
11 | subdivision and the master developer. A STAR bond district that | ||||||
12 | is partially outside the boundaries of a municipality shall | ||||||
13 | only require one master development agreement; the agreement | ||||||
14 | shall be between the municipality and the master developer. In | ||||||
15 | no event shall there be more than one master development | ||||||
16 | agreement governing the terms and conditions of a STAR bond | ||||||
17 | district.
The master development agreement shall require the | ||||||
18 | master developer to ensure compliance with the following | ||||||
19 | requirements to reduce the ecological impact of the STAR bond | ||||||
20 | district development: (i) inclusion of pollution prevention, | ||||||
21 | erosion, and sedimentation control plans during construction; | ||||||
22 | (ii) protection of endangered species' habitat and wetlands | ||||||
23 | mitigation; (iii) preservation of at least 20% of the STAR bond | ||||||
24 | district as green space, including lawns, parks, landscaped | ||||||
25 | areas, paths, lakes, ponds, and other water features; (iv) | ||||||
26 | promotion of the use of renewable energy to the extent |
| |||||||
| |||||||
1 | commercially feasible; (v) promotion of access to mass transit | ||||||
2 | and bicycle transportation; (vi) implementation of recycling | ||||||
3 | programs during construction and at completed STAR bond | ||||||
4 | projects; (vii) preservation of water quality and promotion of | ||||||
5 | water conservation through the use of techniques such as | ||||||
6 | reusing storm water and landscaping with native and | ||||||
7 | low-maintenance vegetation to reduce the need for irrigation | ||||||
8 | and fertilization; (viii) inclusion of comprehensive lighting | ||||||
9 | programs that reduce light pollution within the STAR bond | ||||||
10 | district; and (ix) promotion of shared parking between | ||||||
11 | different users to reduce the impact on project sites. | ||||||
12 | (d) Upon adoption of the resolution to establish a STAR
| ||||||
13 | bond district, the political subdivision shall submit the | ||||||
14 | proposed
STAR bond district to the Director for consideration. | ||||||
15 | The Director
may only approve a STAR bond district if the | ||||||
16 | Director finds that: (i)
the proposed STAR bond district is an | ||||||
17 | eligible area, (ii) the STAR
bond district plan includes a | ||||||
18 | projected capital investment of at least $100,000,000, (iii) | ||||||
19 | the STAR bond district plan is reasonably
projected to produce | ||||||
20 | at least $100,000,000 of annual gross sales
revenues and 500 | ||||||
21 | new jobs, (iv) the STAR bond district plan
includes potential | ||||||
22 | destination users and a potential entertainment
user, (v) the | ||||||
23 | creation of the STAR bond district and STAR bond
district plan | ||||||
24 | are in accordance with the purpose of this Act and the
public | ||||||
25 | interest, and (vi) the STAR bond district and STAR bond
| ||||||
26 | district plan meet any other requirement that the Director |
| |||||||
| |||||||
1 | deems
appropriate. If a proposed STAR bond district meets all | ||||||
2 | of the
foregoing criteria, the Director shall not unreasonably | ||||||
3 | withhold its
approval of the proposed STAR bond district. The | ||||||
4 | Director may
only approve one STAR bond district within any | ||||||
5 | projected market
area. However, the Director may approve | ||||||
6 | additional STAR bond
districts in a single projected market | ||||||
7 | area provided that the Director
finds that the additional STAR | ||||||
8 | bond district will not thwart the
purposes of this Act. The | ||||||
9 | Director shall promptly send a copy of its
written findings and | ||||||
10 | approval or denial of a STAR bond district to
the requesting | ||||||
11 | political subdivision. | ||||||
12 | (e) Starting on the fifth anniversary of the first date of | ||||||
13 | distribution of State sales tax revenues from the first STAR | ||||||
14 | bond project in the STAR bond district and continuing each | ||||||
15 | anniversary thereafter, the Director shall, in consultation | ||||||
16 | with the political subdivision and the master developer, | ||||||
17 | determine the total number of new jobs created within the STAR | ||||||
18 | bond district, the total development cost to date, and the | ||||||
19 | master developer's compliance with its obligations under any | ||||||
20 | written agreements with the State. If, on the fifth anniversary | ||||||
21 | of the first date of distribution of State sales tax revenues | ||||||
22 | from the first STAR bond project in the STAR bond district, the | ||||||
23 | Director determines that the total development cost to date is | ||||||
24 | not equal to or greater than $100,000,000, or that the master | ||||||
25 | developer is in breach of any written agreement with the State, | ||||||
26 | then no new STAR bonds may be issued in the STAR bond district |
| |||||||
| |||||||
1 | until the total development cost exceeds $100,000,000 or the | ||||||
2 | breach of agreement is cured, or both. If, on the fifth | ||||||
3 | anniversary of the first date of distribution of State sales | ||||||
4 | tax revenues from the first STAR bond project in the STAR bond | ||||||
5 | district, there are not at least 500 jobs existing in the STAR | ||||||
6 | bond district, the State may require the master developer to | ||||||
7 | pay the State a penalty of $1,500 per job under 500 each year | ||||||
8 | until the earlier of (i) the twenty-third anniversary of the | ||||||
9 | first date of distribution of State sales tax revenues from the | ||||||
10 | first STAR bond project in the STAR bond district, (ii) the | ||||||
11 | date that all STAR bonds issued in the STAR bond district have | ||||||
12 | been paid off, or (iii) the date that at least 500 jobs have | ||||||
13 | been created in the STAR bond district. Upon creation of 500 | ||||||
14 | jobs in the STAR bond district, there shall not be an ongoing | ||||||
15 | obligation to maintain those jobs after the fifth anniversary | ||||||
16 | of the first date of distribution of State sales tax revenues | ||||||
17 | from the first STAR bond project in the STAR bond district, and | ||||||
18 | the master developer shall be relieved of any liability with | ||||||
19 | respect to job creation under this subsection. Notwithstanding | ||||||
20 | anything to the contrary in this subsection, the master | ||||||
21 | developer shall not be liable for the penalties set forth under | ||||||
22 | this subsection if the breach of agreement, failure to reach at | ||||||
23 | least $100,000,000 in total development costs, or failure to | ||||||
24 | create 500 jobs is due to delays caused by force majeure, as | ||||||
25 | that term shall be defined in the master development agreement. |
| |||||||
| |||||||
1 | Section 20. Approval of STAR bond projects. The governing | ||||||
2 | body of a political subdivision may establish one or more STAR | ||||||
3 | bond projects in any STAR bond district. A STAR bond project | ||||||
4 | which is partially outside the boundaries of a municipality | ||||||
5 | must also be approved by the governing body of the county by | ||||||
6 | resolution. | ||||||
7 | (a) After the establishment of a STAR bond district, the | ||||||
8 | master developer may propose one or more STAR bond projects to | ||||||
9 | a political subdivision and the master developer shall, in | ||||||
10 | cooperation with the political subdivision, prepare a STAR bond | ||||||
11 | project plan in consultation with the planning commission of | ||||||
12 | the political subdivision, if any. The STAR bond project plan | ||||||
13 | may be implemented in separate development stages.
| ||||||
14 | (b) Any political subdivision considering a STAR bond | ||||||
15 | project within a STAR bond district shall notify the | ||||||
16 | Department, which shall cause to be prepared an independent | ||||||
17 | feasibility study by a feasibility consultant with certified | ||||||
18 | copies provided to the political subdivision, the Director, and | ||||||
19 | the Department of Commerce and Economic Opportunity. The | ||||||
20 | feasibility study shall include the following: | ||||||
21 | (1) the estimated amount of pledged STAR revenues | ||||||
22 | expected to be collected in each year through the maturity | ||||||
23 | date of the proposed STAR bonds;
| ||||||
24 | (2) a statement of how the jobs and taxes obtained from | ||||||
25 | the STAR bond project will contribute significantly to the | ||||||
26 | economic development of the State and region;
|
| |||||||
| |||||||
1 | (3) visitation expectations;
| ||||||
2 | (4) the unique quality of the project; | ||||||
3 | (5) an economic impact study;
| ||||||
4 | (6) a market study;
| ||||||
5 | (7) integration and collaboration with other resources | ||||||
6 | or businesses;
| ||||||
7 | (8) the quality of service and experience provided, as | ||||||
8 | measured against national consumer standards for the | ||||||
9 | specific target market;
| ||||||
10 | (9) project accountability, measured according to best | ||||||
11 | industry practices;
| ||||||
12 | (10) the expected return on State and local investment | ||||||
13 | that the STAR bond project is anticipated to produce; and
| ||||||
14 | (11) an anticipated principal and interest payment | ||||||
15 | schedule on the STAR bonds.
| ||||||
16 | The feasibility consultant, along with the independent | ||||||
17 | economist and any other consultants commissioned to perform the | ||||||
18 | studies and other analysis required by the feasibility study, | ||||||
19 | shall be selected by the Director with the approval of the | ||||||
20 | political subdivision. The consultants shall be retained by the
| ||||||
21 | Director and the Department shall be reimbursed by the master
| ||||||
22 | developer for the costs to retain the consultants. | ||||||
23 | The failure to include all information enumerated in this | ||||||
24 | subsection in the feasibility study for a STAR bond project | ||||||
25 | shall not affect the validity of STAR bonds issued pursuant to | ||||||
26 | this Act.
|
| |||||||
| |||||||
1 | (c) If the political subdivision determines the STAR bond | ||||||
2 | project is feasible, the STAR bond project plan shall include: | ||||||
3 | (1) a summary of the feasibility study;
| ||||||
4 | (2) a reference to the STAR bond district plan that | ||||||
5 | identifies the STAR bond project area that is set forth in | ||||||
6 | the STAR bond project plan that is being considered;
| ||||||
7 | (3) a legal description and map of the STAR bond | ||||||
8 | project area to be developed or redeveloped;
| ||||||
9 | (4) a description of the buildings and facilities | ||||||
10 | proposed to be constructed or improved in such STAR bond | ||||||
11 | project area, including destination users and an | ||||||
12 | entertainment user, as applicable; | ||||||
13 | (5) a copy of letters of intent to locate within the | ||||||
14 | STAR bond district signed by both the master developer and | ||||||
15 | the appropriate corporate officer of at least one | ||||||
16 | destination user for the first STAR bond project proposed | ||||||
17 | within the district; and | ||||||
18 | (6) any other information the governing body of the | ||||||
19 | political subdivision deems reasonable and necessary to | ||||||
20 | advise the public of the intent of the STAR bond project | ||||||
21 | plan. | ||||||
22 | (d) Before a political subdivision may hold a public
| ||||||
23 | hearing to consider a STAR bond project plan, the political | ||||||
24 | subdivision must apply to the Department for approval of the | ||||||
25 | STAR
bond project plan. An application for approval of a STAR | ||||||
26 | bond
project plan must not be approved unless all of the |
| |||||||
| |||||||
1 | components of
the feasibility study set forth in items (1) | ||||||
2 | through (11) of subsection
(b) have been completed and | ||||||
3 | submitted to the Department for
review. In addition to | ||||||
4 | reviewing all of the other elements of the
STAR bond project | ||||||
5 | plan required under subsection (c), which must
be included in | ||||||
6 | the application (which plan must include a letter or
letters of | ||||||
7 | intent as required under subdivision (c)(5) in order to
receive | ||||||
8 | Director approval), the Director must review the feasibility
| ||||||
9 | study and consider all of the components of the feasibility | ||||||
10 | study set
forth in items (1) through (11) of subsection (b) of | ||||||
11 | Section 20,
including without limitation the economic impact | ||||||
12 | study and the
financial benefit of the proposed STAR bond | ||||||
13 | project to the local,
regional, and State economies, the | ||||||
14 | proposed adverse impacts on
similar businesses and projects as | ||||||
15 | well as municipalities within the
market area, and the net | ||||||
16 | effect of the proposed STAR bond project
on the local, | ||||||
17 | regional, and State economies. In addition to the
economic | ||||||
18 | impact study, the political subdivision must also submit to
the | ||||||
19 | Department, as part of its application, the financial and other
| ||||||
20 | information that substantiates the basis for the conclusion of | ||||||
21 | the
economic impact study, in the form and manner as required | ||||||
22 | by the
Department, so that the Department can verify the | ||||||
23 | results of the
study. In addition to any other criteria in this | ||||||
24 | subsection, to approve
the STAR bond project plan, the Director | ||||||
25 | must be satisfied that the
proposed destination user is in fact | ||||||
26 | a true destination user and also
find that the STAR bond |
| |||||||
| |||||||
1 | project plan is in accordance with the
purpose of this Act and | ||||||
2 | the public interest. The Director shall either
approve or deny | ||||||
3 | the STAR bond project plan based on the criteria in
this | ||||||
4 | subsection. | ||||||
5 | (e) Upon a finding by the planning and zoning commission of | ||||||
6 | the political subdivision that the STAR bond project plan is | ||||||
7 | consistent with the intent of the comprehensive plan for the | ||||||
8 | development of the political subdivision and upon issuance of | ||||||
9 | written approval of the STAR bond project plan from the | ||||||
10 | Director pursuant to subsection (d) of Section 20, the | ||||||
11 | governing body of the political subdivision shall adopt a | ||||||
12 | resolution stating that the political subdivision is | ||||||
13 | considering the adoption of the STAR bond project plan. The | ||||||
14 | resolution shall:
| ||||||
15 | (1) give notice that a public hearing will be held to | ||||||
16 | consider the adoption of the STAR bond project plan and fix | ||||||
17 | the date, hour, and place of the public hearing;
| ||||||
18 | (2) describe the general boundaries of the STAR bond | ||||||
19 | district within which the STAR bond project will be located | ||||||
20 | and the date of establishment of the STAR bond district;
| ||||||
21 | (3) describe the general boundaries of the area | ||||||
22 | proposed to be included within the STAR bond project area;
| ||||||
23 | (4) provide that the STAR bond project plan and map of | ||||||
24 | the area to be redeveloped or developed are available for | ||||||
25 | inspection during regular office hours in the offices of | ||||||
26 | the political subdivision; and
|
| |||||||
| |||||||
1 | (5) contain a summary of the terms and conditions of | ||||||
2 | any proposed project development agreement with the | ||||||
3 | political subdivision.
| ||||||
4 | (f) A public hearing shall be conducted to consider the | ||||||
5 | adoption of any STAR bond project plan. | ||||||
6 | (1) The date fixed for the public hearing to consider | ||||||
7 | the adoption of the STAR bond project plan shall be not | ||||||
8 | less than 20 nor more than 90 days following the date of | ||||||
9 | the adoption of the resolution fixing the date of the | ||||||
10 | hearing.
| ||||||
11 | (2) A copy of the political subdivision's resolution | ||||||
12 | providing for the public hearing shall be sent by certified | ||||||
13 | mail, return receipt requested, to the governing body of | ||||||
14 | the county. A copy of the political subdivision's | ||||||
15 | resolution providing for the public hearing shall be sent | ||||||
16 | by certified mail, return receipt requested, to each person | ||||||
17 | or persons in whose name the general taxes for the last | ||||||
18 | preceding year were paid on each parcel of land lying | ||||||
19 | within the proposed STAR bond project area within 10 days | ||||||
20 | following the date of the adoption of the resolution. The | ||||||
21 | resolution shall be published once in a newspaper of | ||||||
22 | general circulation in the political subdivision not less | ||||||
23 | than one week nor more than 3 weeks preceding the date | ||||||
24 | fixed for the public hearing. A map or aerial photo clearly | ||||||
25 | delineating the area of land proposed to be included within | ||||||
26 | the STAR bond project area shall be published with the |
| |||||||
| |||||||
1 | resolution.
| ||||||
2 | (3) The hearing shall be held at a location that is | ||||||
3 | within 20 miles of the STAR bond district, in a facility | ||||||
4 | that can accommodate a large crowd, and in a facility that | ||||||
5 | is accessible to persons with disabilities. | ||||||
6 | (4) At the public hearing, a representative of the | ||||||
7 | political subdivision or master developer shall present | ||||||
8 | the STAR bond project plan. Following the presentation of | ||||||
9 | the STAR bond project plan, all interested persons shall be | ||||||
10 | given an opportunity to be heard. The governing body may | ||||||
11 | continue the date and time of the public hearing.
| ||||||
12 | (g) Upon conclusion of the public hearing, the governing | ||||||
13 | body of the political subdivision may adopt the STAR bond | ||||||
14 | project plan by a resolution approving the STAR bond project | ||||||
15 | plan.
| ||||||
16 | (h) After the adoption by the corporate authorities of the | ||||||
17 | political subdivision of a STAR bond project plan, the | ||||||
18 | political subdivision may enter into a project development | ||||||
19 | agreement if the master developer has requested the political | ||||||
20 | subdivision to be a party to the project development agreement | ||||||
21 | pursuant to subsection (b) of Section 25.
| ||||||
22 | (i) Within 30 days after the adoption by the political | ||||||
23 | subdivision of a STAR bond project plan, the clerk of the | ||||||
24 | political subdivision shall transmit a copy of the legal | ||||||
25 | description of the land and a list of all new and existing | ||||||
26 | mailing addresses within the STAR bond district, a copy of the |
| |||||||
| |||||||
1 | resolution adopting the STAR bond project plan, and a map or | ||||||
2 | plat indicating the boundaries of the STAR bond project area to | ||||||
3 | the clerk, treasurer, and governing body of the county and to | ||||||
4 | the Department of Revenue. Within 30 days of creation of any | ||||||
5 | new mailing addresses within a STAR bond district, the clerk of | ||||||
6 | the political subdivision shall provide written notice of such | ||||||
7 | new addresses to the Department of Revenue. | ||||||
8 | If a certified copy of the resolution adopting the STAR | ||||||
9 | bond project plan is filed with the Department on or before the | ||||||
10 | first day of April, the Department, if all other requirements | ||||||
11 | of this subsection are met, shall proceed to collect and | ||||||
12 | allocate any local sales tax increment and any State sales tax | ||||||
13 | increment in accordance with the provisions of this Act as of | ||||||
14 | the first day of July next following the adoption and filing. | ||||||
15 | If a certified copy of the resolution adopting the STAR bond | ||||||
16 | project plan is filed with the Department after April 1 but on | ||||||
17 | or before the first day of October, the Department, if all | ||||||
18 | other requirements of this subsection are met, shall proceed to | ||||||
19 | collect and allocate any local sales tax increment and any | ||||||
20 | State sales tax increment in accordance with the provisions of | ||||||
21 | this Act as of the first day of January next following the | ||||||
22 | adoption and filing. | ||||||
23 | Any substantial changes to a STAR bond project plan as | ||||||
24 | adopted shall be subject to a public hearing following | ||||||
25 | publication of notice thereof in a newspaper of general | ||||||
26 | circulation in the political subdivision and approval by |
| |||||||
| |||||||
1 | resolution of the governing body of the political subdivision. | ||||||
2 | The Department of Revenue shall not collect or allocate any | ||||||
3 | local sales tax increment or State sales tax increment, until | ||||||
4 | the political subdivision also provides, in the manner | ||||||
5 | prescribed by the Department, the boundaries of the STAR bond | ||||||
6 | project area and each address in the STAR bond project area in | ||||||
7 | such a way that the Department can determine by its address | ||||||
8 | whether a business is located in the STAR bond project area. | ||||||
9 | The political subdivision must provide this boundary and | ||||||
10 | address information to the Department on or before April 1 for | ||||||
11 | administration and enforcement under this Act by the Department | ||||||
12 | beginning on the following July 1 and on or before October 1 | ||||||
13 | for administration and enforcement under this Act by the | ||||||
14 | Department beginning on the following January 1. The Department | ||||||
15 | of Revenue shall not administer or enforce any change made to | ||||||
16 | the boundaries of a STAR bond project or any address change, | ||||||
17 | addition, or deletion until the political subdivision reports | ||||||
18 | the boundary change or address change, addition, or deletion to | ||||||
19 | the Department in the manner prescribed by the Department. The | ||||||
20 | political subdivision must provide this boundary change or | ||||||
21 | address change, addition, or deletion information to the | ||||||
22 | Department on or before April 1 for administration and | ||||||
23 | enforcement by the Department of the change, addition, or | ||||||
24 | deletion beginning on the following July 1 and on or before | ||||||
25 | October 1 for administration and enforcement by the Department | ||||||
26 | of the change, addition, or deletion beginning on the following |
| |||||||
| |||||||
1 | January 1. If a retailer is incorrectly included or excluded | ||||||
2 | from the list of those located in the STAR bond project, the | ||||||
3 | Department of Revenue shall be held harmless if it reasonably | ||||||
4 | relied on information provided by the political subdivision. | ||||||
5 | (j) Any STAR bond project must be approved by the political | ||||||
6 | subdivision prior to that date which is 23 years from the date | ||||||
7 | of the approval of the STAR bond district, provided however | ||||||
8 | that any amendments to such STAR bond project may occur | ||||||
9 | following such date.
| ||||||
10 | (k) Any developer of a STAR bond project shall commence | ||||||
11 | work on the STAR bond project within 3 years from the date of | ||||||
12 | adoption of the STAR bond project plan. If the developer fails | ||||||
13 | to commence work on the STAR bond project within the 3-year | ||||||
14 | period, funding for the project shall cease and the developer | ||||||
15 | of the project or complex shall have one year to appeal to the | ||||||
16 | political subdivision for reapproval of the project and | ||||||
17 | funding. If the project is reapproved, the 3-year period for | ||||||
18 | commencement shall begin again on the date of the reapproval.
| ||||||
19 | (l) After the adoption by the corporate authorities of the | ||||||
20 | political subdivision of a STAR bond project plan and approval | ||||||
21 | of the Director pursuant to subsection (d) of Section 20, the | ||||||
22 | political subdivision may authorize the issuance of the STAR | ||||||
23 | bonds in one or more series to finance the STAR bond project in | ||||||
24 | accordance with the provisions of this Act. | ||||||
25 | (m) The maximum maturity of STAR bonds issued to finance a | ||||||
26 | STAR bond project shall not exceed 23 years from the first date |
| |||||||
| |||||||
1 | of distribution of State sales tax revenues from such STAR bond | ||||||
2 | project to the political subdivision, unless the political | ||||||
3 | subdivision extends such maturity by resolution up to a maximum | ||||||
4 | of 35 years from such first distribution date. Any such | ||||||
5 | extension shall require the approval of the Director. In no | ||||||
6 | event shall the maximum maturity date for any STAR bonds exceed | ||||||
7 | that date which is 35 years from the first distribution date of | ||||||
8 | the first STAR bonds issued in a STAR bond district. | ||||||
9 | Section 25. Co-developers and subdevelopers. Upon approval | ||||||
10 | of a STAR bond project by the political subdivision, the master | ||||||
11 | developer may, subject to the approval of the Director and the | ||||||
12 | political subdivision, develop the STAR bond project on its own | ||||||
13 | or it may develop the STAR bond project with another developer, | ||||||
14 | which may include an assignment or transfer of development | ||||||
15 | rights. | ||||||
16 | (a) A master developer may sell, lease, or otherwise convey | ||||||
17 | its property interest in the STAR bond project area to a | ||||||
18 | co-developer or subdeveloper. | ||||||
19 | (b) A master developer may enter into one or more | ||||||
20 | agreements with a co-developer or subdeveloper in connection | ||||||
21 | with a STAR bond project, and the master developer may request | ||||||
22 | that the political subdivision become a party to the project | ||||||
23 | development agreement, or the master developer may request that | ||||||
24 | the political subdivision amend its master development | ||||||
25 | agreement to provide for certain terms and conditions that may |
| |||||||
| |||||||
1 | be related to the co-developer or subdeveloper and the STAR | ||||||
2 | bond project. For any project development agreement which the | ||||||
3 | political subdivision would be a party or for any amendments to | ||||||
4 | the master development agreement, the terms and conditions must | ||||||
5 | be acceptable to both the master developer and the political | ||||||
6 | subdivision.
| ||||||
7 | Section 30. STAR bonds; source of payment. Any political | ||||||
8 | subdivision shall have the power to issue STAR bonds in one or | ||||||
9 | more series to finance the undertaking of any STAR bond project | ||||||
10 | in accordance with the provisions of this Act and the Omnibus | ||||||
11 | Bond Acts. STAR bonds may be issued as revenue bonds, alternate | ||||||
12 | bonds, or general obligation bonds as defined in and subject to | ||||||
13 | the procedures provided in the Local Government Debt Reform | ||||||
14 | Act. | ||||||
15 | (a) STAR bonds may be made payable, both as to principal | ||||||
16 | and interest, from the following revenues, which to the extent | ||||||
17 | pledged by each respective political subdivision or other | ||||||
18 | public entity for such purpose shall constitute pledged STAR | ||||||
19 | revenues:
| ||||||
20 | (1) revenues of the political subdivision derived from | ||||||
21 | or held in connection with the undertaking and carrying out | ||||||
22 | of any STAR bond project or projects under this Act;
| ||||||
23 | (2) available private funds and contributions, grants, | ||||||
24 | tax credits, or other financial assistance from the State | ||||||
25 | or federal government;
|
| |||||||
| |||||||
1 | (3) STAR bond occupation taxes created pursuant to | ||||||
2 | Section 31 and designated as pledged STAR revenues by the | ||||||
3 | political subdivision; | ||||||
4 | (4) all of the local sales tax increment of a | ||||||
5 | municipality, county, or other unit of local government;
| ||||||
6 | (5) any special service area taxes collected within the | ||||||
7 | STAR bond district under the Special Service Area Tax Act, | ||||||
8 | may be used for the purposes of funding project costs or | ||||||
9 | paying debt service on STAR bonds in addition to the | ||||||
10 | purposes contained in the special service area plan;
| ||||||
11 | (6) all of the State sales tax increment; | ||||||
12 | (7) any other revenues appropriated by the political | ||||||
13 | subdivision; and | ||||||
14 | (8) any combination of these methods.
| ||||||
15 | (b) The political subdivision may pledge the pledged STAR | ||||||
16 | revenues to the repayment of STAR bonds prior to, | ||||||
17 | simultaneously with, or subsequent to the issuance of the STAR | ||||||
18 | bonds.
| ||||||
19 | (c) Bonds issued as revenue bonds shall not be general | ||||||
20 | obligations of the political subdivision, nor in any event | ||||||
21 | shall they give rise to a charge against its general credit or | ||||||
22 | taxing powers, or be payable out of any funds or properties | ||||||
23 | other than those set forth in subsection (a) and the bonds | ||||||
24 | shall so state on their face.
| ||||||
25 | (d) For each STAR bond project financed with STAR bonds | ||||||
26 | payable from the pledged STAR revenues, the political |
| |||||||
| |||||||
1 | subdivision shall prepare and submit to the Department of | ||||||
2 | Revenue by June 1 of each year a report describing the status | ||||||
3 | of the STAR bond project, any expenditures of the proceeds of | ||||||
4 | STAR bonds that have occurred for the preceding calendar year, | ||||||
5 | and any expenditures of the proceeds of the bonds expected to | ||||||
6 | occur in the future, including the amount of pledged STAR | ||||||
7 | revenue, the amount of revenue that has been spent, the | ||||||
8 | projected amount of the revenue, and the anticipated use of the | ||||||
9 | revenue.
Each annual report shall be accompanied by an | ||||||
10 | affidavit of the master developer certifying the contents of | ||||||
11 | the report as true to the best of the master developer's | ||||||
12 | knowledge. The Department of Revenue shall have the right, but | ||||||
13 | not the obligation, to request the Illinois Auditor General to | ||||||
14 | review the annual report and the political subdivision's | ||||||
15 | records containing the source information for the report for | ||||||
16 | the purpose of verifying the report's contents. If the Illinois | ||||||
17 | Auditor General declines the request for review, the Department | ||||||
18 | of Revenue shall have the right to select an independent | ||||||
19 | third-party auditor to conduct an audit of the annual report | ||||||
20 | and the political subdivision's records containing the source | ||||||
21 | information for the report. The reasonable cost of the audit | ||||||
22 | shall be paid by the master developer. The master development | ||||||
23 | agreement shall grant the Department of Revenue and the | ||||||
24 | Illinois Auditor General the right to review the records of the | ||||||
25 | political subdivision containing the source information for | ||||||
26 | the report. |
| |||||||
| |||||||
1 | (e) There is created in the State treasury a special fund | ||||||
2 | to be known as the STAR Bonds Revenue Fund. As soon as possible | ||||||
3 | after the first day of each month, beginning January 1, 2011, | ||||||
4 | upon certification of the Department of Revenue, the | ||||||
5 | Comptroller shall order transferred, and the Treasurer shall | ||||||
6 | transfer, from the General Revenue Fund to the STAR Bonds | ||||||
7 | Revenue Fund the State sales tax increment for the second | ||||||
8 | preceding month, less 3% of that amount, which shall be | ||||||
9 | transferred into the Tax Compliance and Administration Fund and | ||||||
10 | shall be used by the Department, subject to appropriation, to | ||||||
11 | cover the costs of the Department in administering the | ||||||
12 | Innovation Development and Economy Act. As soon as possible | ||||||
13 | after the first day of each month, beginning January 1, 2011, | ||||||
14 | upon certification of the Department of Revenue, the | ||||||
15 | Comptroller shall order transferred, and the Treasurer shall | ||||||
16 | transfer, from the Local Government Tax Fund to the STAR Bonds | ||||||
17 | Revenue Fund the local sales tax increment for the second | ||||||
18 | preceding month, as provided in Section 6z-18 of the State | ||||||
19 | Finance Act and from the County and Mass Transit District Fund | ||||||
20 | to the STAR Bonds Revenue Fund the local sales tax increment | ||||||
21 | for the second preceding month, as provided in Section 6z-20 of | ||||||
22 | the State Finance Act. | ||||||
23 | On or before the 25th day of each calendar month, beginning | ||||||
24 | on January 1, 2011, the Department shall prepare and certify to | ||||||
25 | the Comptroller the disbursement of stated sums of money out of | ||||||
26 | the STAR Bonds Revenue Fund to named municipalities and |
| |||||||
| |||||||
1 | counties, the municipalities and counties to be those entitled | ||||||
2 | to distribution of taxes or penalties paid to the Department | ||||||
3 | during the second preceding calendar month. The amount to be | ||||||
4 | paid to each municipality or county shall be the amount of the | ||||||
5 | State sales tax increment and the local sales tax increment | ||||||
6 | (not including credit memoranda or the amount transferred into | ||||||
7 | the Tax Compliance and Administration Fund) collected during | ||||||
8 | the second preceding calendar month by the Department from | ||||||
9 | retailers and servicemen on transactions at places of business | ||||||
10 | located within a STAR bond district in that municipality or | ||||||
11 | county, plus an amount the Department determines is necessary | ||||||
12 | to offset any amounts which were erroneously paid to a | ||||||
13 | different taxing body, and not including an amount equal to the | ||||||
14 | amount of refunds made during the second preceding calendar | ||||||
15 | month by the Department, and not including any amount which the | ||||||
16 | Department determines is necessary to offset any amounts which | ||||||
17 | are payable to a different taxing body but were erroneously | ||||||
18 | paid to the municipality or county. Within 10 days after | ||||||
19 | receipt, by the Comptroller, of the disbursement certification | ||||||
20 | to the municipalities and counties, provided for in this | ||||||
21 | Section to be given to the Comptroller by the Department, the | ||||||
22 | Comptroller shall cause the orders to be drawn for the | ||||||
23 | respective amounts in accordance with the directions contained | ||||||
24 | in such certification. | ||||||
25 | When certifying the amount of monthly disbursement to a | ||||||
26 | municipality or county under this subsection, the Department |
| |||||||
| |||||||
1 | shall increase or decrease that amount by an amount necessary | ||||||
2 | to offset any misallocation of previous disbursements. The | ||||||
3 | offset amount shall be the amount erroneously disbursed within | ||||||
4 | the 6 months preceding the time a misallocation is discovered. | ||||||
5 | (f) As of the seventh anniversary of the first date of | ||||||
6 | distribution of State sales tax revenues from the first STAR | ||||||
7 | bond project in the STAR bond district, and as of every fifth | ||||||
8 | anniversary thereafter until final maturity of all STAR bonds | ||||||
9 | issued in a STAR bond district, the portion of the aggregate | ||||||
10 | proceeds of STAR bonds issued to date that is derived from the | ||||||
11 | State sales tax increment pledged to pay STAR bonds in any STAR | ||||||
12 | bond district shall not exceed 50% of the total development | ||||||
13 | costs in the STAR bond district to date. The Illinois Auditor | ||||||
14 | General shall make the foregoing determination on said seventh | ||||||
15 | anniversary and every 5 years thereafter until final maturity | ||||||
16 | of all STAR bonds issued in a STAR bond district. If at any | ||||||
17 | time after the seventh anniversary of the first date of | ||||||
18 | distribution of State sales tax revenues from the first STAR | ||||||
19 | bond project in the STAR bond district the Illinois Auditor | ||||||
20 | General determines that the portion of the aggregate proceeds | ||||||
21 | of STAR bonds issued to date that is derived from the State | ||||||
22 | sales tax increment pledged to pay STAR bonds in any STAR bond | ||||||
23 | district has exceeded 50% of the total development costs in the | ||||||
24 | STAR bond district, no additional STAR bonds may be issued in | ||||||
25 | the STAR bond district until the percentage is reduced to 50% | ||||||
26 | or below. When the percentage has been reduced to 50% or below, |
| |||||||
| |||||||
1 | the master developer shall have the right, at its own cost, to | ||||||
2 | obtain a new audit prepared by an independent third-party | ||||||
3 | auditor verifying compliance and shall provide such audit to | ||||||
4 | the Illinois Auditor General for review and approval. Upon the | ||||||
5 | Illinois Auditor General's determination from the audit that | ||||||
6 | the percentage has been reduced to 50% or below, STAR bonds may | ||||||
7 | again be issued in the STAR bond district. | ||||||
8 | (g) Notwithstanding the provisions of the Tax Increment | ||||||
9 | Allocation Redevelopment Act, if any portion of property taxes | ||||||
10 | attributable to the increase in equalized assessed value within | ||||||
11 | a STAR bond district are, at the time of formation of the STAR | ||||||
12 | bond district, already subject to tax increment financing under | ||||||
13 | the Tax Increment Allocation Redevelopment Act, then the tax | ||||||
14 | increment for such portion shall be frozen at the base year | ||||||
15 | established in accordance with this Act, and all future | ||||||
16 | incremental increases over the base year shall not be subject | ||||||
17 | to tax increment financing under the Tax Increment Allocation | ||||||
18 | Redevelopment Act. Any party otherwise entitled to receipt of | ||||||
19 | incremental tax revenues through an existing tax increment | ||||||
20 | financing district shall be entitled to continue to receive | ||||||
21 | such revenues up to the amount frozen in the base year. Nothing | ||||||
22 | in this Act shall affect the prior qualification of existing | ||||||
23 | redevelopment project costs incurred that are eligible for | ||||||
24 | reimbursement under the Tax Increment Allocation Redevelopment | ||||||
25 | Act. In such event, prior to approving a STAR bond district, | ||||||
26 | the political subdivision forming the STAR bond district shall |
| |||||||
| |||||||
1 | take such action as is necessary, including amending the | ||||||
2 | existing tax increment financing district redevelopment plan, | ||||||
3 | to carry out the provisions of this Act. | ||||||
4 | Section 31. STAR bond occupation taxes. | ||||||
5 | (a) If the corporate authorities of a political subdivision | ||||||
6 | have established a STAR bond district and have elected to | ||||||
7 | impose a tax by ordinance pursuant to subsection (b) or (c) of | ||||||
8 | this Section, each year after the date of the adoption of the | ||||||
9 | ordinance and until all STAR bond project costs and all | ||||||
10 | political subdivision obligations financing the STAR bond | ||||||
11 | project costs, if any, have been paid in accordance with the | ||||||
12 | STAR bond project plans, but in no event longer than the | ||||||
13 | maximum maturity date of the last of the STAR bonds issued for | ||||||
14 | projects in the STAR bond district, all amounts generated by | ||||||
15 | the retailers' occupation tax and service occupation tax shall | ||||||
16 | be collected and the tax shall be enforced by the Department of | ||||||
17 | Revenue in the same manner as all retailers' occupation taxes | ||||||
18 | and service occupation taxes imposed in the political | ||||||
19 | subdivision imposing the tax. The corporate authorities of the | ||||||
20 | political subdivision shall deposit the proceeds of the taxes | ||||||
21 | imposed under subsections (b) and (c) into either (i) a special | ||||||
22 | fund held by the corporate authorities of the political | ||||||
23 | subdivision called the STAR Bonds Tax Allocation Fund for the | ||||||
24 | purpose of paying STAR bond project costs and obligations | ||||||
25 | incurred in the payment of those costs if such taxes are |
| |||||||
| |||||||
1 | designated as pledged STAR revenues by resolution or ordinance | ||||||
2 | of the political subdivision or (ii) the political | ||||||
3 | subdivision's general corporate fund if such taxes are not | ||||||
4 | designated as pledged STAR revenues by resolution or ordinance. | ||||||
5 | The tax imposed under this Section by a municipality may be | ||||||
6 | imposed only on the portion of a STAR bond district that is | ||||||
7 | within the boundaries of the municipality. For any part of a | ||||||
8 | STAR bond district that lies outside of the boundaries of that | ||||||
9 | municipality, the municipality in which the other part of the | ||||||
10 | STAR bond district lies (or the county, in cases where a | ||||||
11 | portion of the STAR bond district lies in the unincorporated | ||||||
12 | area of a county) is authorized to impose the tax under this | ||||||
13 | Section on that part of the STAR bond district. | ||||||
14 | (b) The corporate authorities of a political subdivision | ||||||
15 | that has established a STAR bond district under this Act may, | ||||||
16 | by ordinance or resolution, impose a STAR Bond Retailers' | ||||||
17 | Occupation Tax upon all persons engaged in the business of | ||||||
18 | selling tangible personal property, other than an item of | ||||||
19 | tangible personal property titled or registered with an agency | ||||||
20 | of this State's government, at retail in the STAR bond district | ||||||
21 | at a rate not to exceed 1% of the gross receipts from the sales | ||||||
22 | made in the course of that business, to be imposed only in | ||||||
23 | 0.25% increments. The tax may not be imposed on food for human | ||||||
24 | consumption that is to be consumed off the premises where it is | ||||||
25 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
26 | that has been prepared for immediate consumption), |
| |||||||
| |||||||
1 | prescription and nonprescription medicines, drugs, medical | ||||||
2 | appliances, modifications to a motor vehicle for the purpose of | ||||||
3 | rendering it usable by a disabled person, and insulin, urine | ||||||
4 | testing materials, syringes, and needles used by diabetics, for | ||||||
5 | human use. | ||||||
6 | The tax imposed under this subsection and all civil | ||||||
7 | penalties that may be assessed as an incident thereof shall be | ||||||
8 | collected and enforced by the Department of Revenue. The | ||||||
9 | certificate of registration that is issued by the Department to | ||||||
10 | a retailer under the Retailers' Occupation Tax Act shall permit | ||||||
11 | the retailer to engage in a business that is taxable under any | ||||||
12 | ordinance or resolution enacted pursuant to this subsection | ||||||
13 | without registering separately with the Department under such | ||||||
14 | ordinance or resolution or under this subsection. The | ||||||
15 | Department of Revenue shall have full power to administer and | ||||||
16 | enforce this subsection; to collect all taxes and penalties due | ||||||
17 | under this subsection in the manner hereinafter provided; and | ||||||
18 | to determine all rights to credit memoranda arising on account | ||||||
19 | of the erroneous payment of tax or penalty under this | ||||||
20 | subsection. In the administration of, and compliance with, this | ||||||
21 | subsection, the Department and persons who are subject to this | ||||||
22 | subsection shall have the same rights, remedies, privileges, | ||||||
23 | immunities, powers, and duties, and be subject to the same | ||||||
24 | conditions, restrictions, limitations, penalties, exclusions, | ||||||
25 | exemptions, and definitions of terms and employ the same modes | ||||||
26 | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 |
| |||||||
| |||||||
1 | through 2-65 (in respect to all provisions therein other than | ||||||
2 | the State rate of tax), 2c through 2h, 3 (except as to the | ||||||
3 | disposition of taxes and penalties collected), 4, 5, 5a, 5b, | ||||||
4 | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, | ||||||
5 | 11, 12, 13, and 14 of the Retailers' Occupation Tax Act and all | ||||||
6 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
7 | if those provisions were set forth herein. | ||||||
8 | If a tax is imposed under this subsection (b), a tax shall | ||||||
9 | also be imposed under subsection (c) of this Section. | ||||||
10 | (c) If a tax has been imposed under subsection (b), a STAR | ||||||
11 | Bond Service Occupation Tax shall also be imposed upon all | ||||||
12 | persons engaged, in the STAR bond district, in the business of | ||||||
13 | making sales of service, who, as an incident to making those | ||||||
14 | sales of service, transfer tangible personal property within | ||||||
15 | the STAR bond district, either in the form of tangible personal | ||||||
16 | property or in the form of real estate as an incident to a sale | ||||||
17 | of service. The tax shall be imposed at the same rate as the | ||||||
18 | tax imposed in subsection (b) and shall not exceed 1% of the | ||||||
19 | selling price of tangible personal property so transferred | ||||||
20 | within the STAR bond district, to be imposed only in 0.25% | ||||||
21 | increments. The tax may not be imposed on food for human | ||||||
22 | consumption that is to be consumed off the premises where it is | ||||||
23 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
24 | that has been prepared for immediate consumption), | ||||||
25 | prescription and nonprescription medicines, drugs, medical | ||||||
26 | appliances, modifications to a motor vehicle for the purpose of |
| |||||||
| |||||||
1 | rendering it usable by a disabled person, and insulin, urine | ||||||
2 | testing materials, syringes, and needles used by diabetics, for | ||||||
3 | human use. | ||||||
4 | The tax imposed under this subsection and all civil | ||||||
5 | penalties that may be assessed as an incident thereof shall be | ||||||
6 | collected and enforced by the Department of Revenue. The | ||||||
7 | certificate of registration that is issued by the Department to | ||||||
8 | a retailer under the Retailers' Occupation Tax Act or under the | ||||||
9 | Service Occupation Tax Act shall permit the registrant to | ||||||
10 | engage in a business that is taxable under any ordinance or | ||||||
11 | resolution enacted pursuant to this subsection without | ||||||
12 | registering separately with the Department under that | ||||||
13 | ordinance or resolution or under this subsection. The | ||||||
14 | Department of Revenue shall have full power to administer and | ||||||
15 | enforce this subsection; to collect all taxes and penalties due | ||||||
16 | under this subsection; to dispose of taxes and penalties so | ||||||
17 | collected in the manner hereinafter provided; and to determine | ||||||
18 | all rights to credit memoranda arising on account of the | ||||||
19 | erroneous payment of tax or penalty under this subsection. In | ||||||
20 | the administration of, and compliance with this subsection, the | ||||||
21 | Department and persons who are subject to this subsection shall | ||||||
22 | have the same rights, remedies, privileges, immunities, | ||||||
23 | powers, and duties, and be subject to the same conditions, | ||||||
24 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
25 | and definitions of terms and employ the same modes of procedure | ||||||
26 | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 |
| |||||||
| |||||||
1 | (in respect to all provisions therein other than the State rate | ||||||
2 | of tax), 4 (except that the reference to the State shall be to | ||||||
3 | the STAR bond district), 5, 7, 8 (except that the jurisdiction | ||||||
4 | to which the tax shall be a debt to the extent indicated in | ||||||
5 | that Section 8 shall be the political subdivision), 9 (except | ||||||
6 | as to the disposition of taxes and penalties collected, and | ||||||
7 | except that the returned merchandise credit for this tax may | ||||||
8 | not be taken against any State tax), 10, 11, 12 (except the | ||||||
9 | reference therein to Section 2b of the Retailers' Occupation | ||||||
10 | Tax Act), 13 (except that any reference to the State shall mean | ||||||
11 | the political subdivision), the first paragraph of Section 15, | ||||||
12 | and Sections 16, 17, 18, 19 and 20 of the Service Occupation | ||||||
13 | Tax Act and all provisions of the Uniform Penalty and Interest | ||||||
14 | Act, as fully as if those provisions were set forth herein. | ||||||
15 | If a tax is imposed under this subsection (c), a tax shall | ||||||
16 | also be imposed under subsection (b) of this Section. | ||||||
17 | (d) Persons subject to any tax imposed under this Section | ||||||
18 | may reimburse themselves for their seller's tax liability under | ||||||
19 | this Section by separately stating the tax as an additional | ||||||
20 | charge, which charge may be stated in combination, in a single | ||||||
21 | amount, with State taxes that sellers are required to collect | ||||||
22 | under the Use Tax Act, in accordance with such bracket | ||||||
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 |
| |||||||
| |||||||
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 STAR bond retailers' occupation tax fund. | ||||||
5 | The Department shall immediately pay over to the State | ||||||
6 | Treasurer, ex officio, as trustee, all taxes, penalties, and | ||||||
7 | interest collected under this Section for deposit into the STAR | ||||||
8 | bond retailers' occupation tax fund. On or before the 25th day | ||||||
9 | of each calendar month, the Department shall prepare and | ||||||
10 | certify to the Comptroller the disbursement of stated sums of | ||||||
11 | money to named political subdivisions from the STAR bond | ||||||
12 | retailers' occupation tax fund, the political subdivisions to | ||||||
13 | be those from which retailers have paid taxes or penalties | ||||||
14 | under this Section to the Department during the second | ||||||
15 | preceding calendar month. The amount to be paid to each | ||||||
16 | political subdivision shall be the amount (not including credit | ||||||
17 | memoranda) collected under this Section during the second | ||||||
18 | preceding calendar month by the Department plus an amount the | ||||||
19 | Department determines is necessary to offset any amounts that | ||||||
20 | were erroneously paid to a different taxing body, and not | ||||||
21 | including an amount equal to the amount of refunds made during | ||||||
22 | the second preceding calendar month by the Department, less 3% | ||||||
23 | of that amount, 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 |
| |||||||
| |||||||
1 | this Section, on behalf of such political subdivision, 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 | political subdivision. Within 10 days after receipt by the | ||||||
6 | Comptroller of the disbursement certification to the political | ||||||
7 | subdivisions provided for in this Section to be given to the | ||||||
8 | Comptroller by the Department, the Comptroller shall cause the | ||||||
9 | orders to be drawn for the respective amounts in accordance | ||||||
10 | with the directions contained in the certification. The | ||||||
11 | proceeds of the tax paid to political subdivisions under this | ||||||
12 | Section shall be deposited into either (i) the STAR Bonds Tax | ||||||
13 | Allocation Fund by the political subdivision if the political | ||||||
14 | subdivision has designated them as pledged STAR revenues by | ||||||
15 | resolution or ordinance or (ii) the political subdivision's | ||||||
16 | general corporate fund if the political subdivision has not | ||||||
17 | 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 |
| |||||||
| |||||||
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 | ||||||
8 | also 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 |
| |||||||
| |||||||
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 |
| |||||||
| |||||||
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 | Section 33. STAR Bonds School Improvement and Operations | ||||||
15 | Trust Fund. | ||||||
16 | (a) The STAR Bonds School Improvement and Operations Trust | ||||||
17 | Fund is created as a trust fund in the State treasury. Deposits | ||||||
18 | into the Trust Fund shall be made as provided under this | ||||||
19 | Section. Moneys in the Trust Fund shall be used by the | ||||||
20 | Department of Revenue only for the purpose of making payments | ||||||
21 | to school districts in educational service regions that include | ||||||
22 | or are adjacent to the STAR bond district. Moneys in the Trust | ||||||
23 | Fund are not subject to appropriation and shall be used solely | ||||||
24 | as provided in this Section. All deposits into the Trust Fund | ||||||
25 | shall be held in the Trust Fund by the State Treasurer as ex |
| |||||||
| |||||||
1 | officio custodian separate and apart from all public moneys or | ||||||
2 | funds of this State and shall be administered by the Department | ||||||
3 | exclusively for the purposes set forth in this Section. All | ||||||
4 | moneys in the Trust Fund shall be invested and reinvested by | ||||||
5 | the State Treasurer. All interest accruing from these | ||||||
6 | investments shall be deposited in the Trust Fund. | ||||||
7 | (b) Upon approval of a STAR bond district, the political | ||||||
8 | subdivision shall immediately transmit to the county clerk of | ||||||
9 | the county in which the district is located a certified copy of | ||||||
10 | the ordinance creating the district, a legal description of the | ||||||
11 | district, a map of the district, identification of the year | ||||||
12 | that the county clerk shall use for determining the total | ||||||
13 | initial equalized assessed value of the district consistent | ||||||
14 | with subsection (c), and a list of the parcel or tax | ||||||
15 | identification number of each parcel of property included in | ||||||
16 | the district. | ||||||
17 | (c) Upon approval of a STAR bond district, the county clerk | ||||||
18 | immediately thereafter shall determine (i) the most recently | ||||||
19 | ascertained equalized assessed value of each lot, block, tract, | ||||||
20 | or parcel of real property within the STAR bond district, from | ||||||
21 | which shall be deducted the homestead exemptions under Article | ||||||
22 | 15 of the Property Tax Code, which value shall be the initial | ||||||
23 | equalized assessed value of each such piece of property, and | ||||||
24 | (ii) the total equalized assessed value of all taxable real | ||||||
25 | property within the district by adding together the most | ||||||
26 | recently ascertained equalized assessed value of each taxable |
| |||||||
| |||||||
1 | lot, block, tract, or parcel of real property within the | ||||||
2 | district, from which shall be deducted the homestead exemptions | ||||||
3 | under Article 15 of the Property Tax Code, and shall certify | ||||||
4 | that amount as the total initial equalized assessed value of | ||||||
5 | the taxable real property within the STAR bond district. | ||||||
6 | (d) In reference to any STAR bond district created within | ||||||
7 | any political subdivision, and in respect to which the county | ||||||
8 | clerk has certified the total initial equalized assessed value | ||||||
9 | of the property in the area, the political subdivision may | ||||||
10 | thereafter request the clerk in writing to adjust the initial | ||||||
11 | equalized value of all taxable real property within the STAR | ||||||
12 | bond district by deducting therefrom the exemptions under | ||||||
13 | Article 15 of the Property Tax Code applicable to each lot, | ||||||
14 | block, tract, or parcel of real property within the STAR bond | ||||||
15 | district. The county clerk shall immediately after the written | ||||||
16 | request to adjust the total initial equalized value is received | ||||||
17 | determine the total homestead exemptions in the STAR bond | ||||||
18 | district as provided under Article 15 of the Property Tax Code | ||||||
19 | by adding together the homestead exemptions provided by said | ||||||
20 | Article on each lot, block, tract, or parcel of real property | ||||||
21 | within STAR bond district and then shall deduct the total of | ||||||
22 | said exemptions from the total initial equalized assessed | ||||||
23 | value. The county clerk shall then promptly certify that amount | ||||||
24 | as the total initial equalized assessed value as adjusted of | ||||||
25 | the taxable real property within the STAR bond district. | ||||||
26 | (e) The county clerk or other person authorized by law |
| |||||||
| |||||||
1 | shall compute the tax rates for each taxing district with all | ||||||
2 | or a portion of its equalized assessed value located in the | ||||||
3 | STAR bond district. The rate per cent of tax determined shall | ||||||
4 | be extended to the current equalized assessed value of all | ||||||
5 | property in the district in the same manner as the rate per | ||||||
6 | cent of tax is extended to all other taxable property in the | ||||||
7 | taxing district. | ||||||
8 | (f) Beginning with the assessment year in which the first | ||||||
9 | destination user in the first STAR bond project in a STAR bond | ||||||
10 | district makes its first retail sales and for each assessment | ||||||
11 | year thereafter until final maturity of the last STAR bonds | ||||||
12 | issued in the district, the county clerk or other person | ||||||
13 | authorized by law shall determine the increase in equalized | ||||||
14 | assessed value of all real property within the STAR bond | ||||||
15 | district by subtracting the initial equalized assessed value of | ||||||
16 | all property in the district certified under subsection (c) | ||||||
17 | from the current equalized assessed value of all property in | ||||||
18 | the district. Each year, the property taxes arising from the | ||||||
19 | increase in equalized assessed value in the STAR bond district | ||||||
20 | shall be determined for each taxing district and shall be | ||||||
21 | certified to the county collector. | ||||||
22 | (g) Beginning with the year in which taxes are collected | ||||||
23 | based on the assessment year in which the first destination | ||||||
24 | user in the first STAR bond project in a STAR bond district | ||||||
25 | makes its first retail sales and for each year thereafter until | ||||||
26 | final maturity of the last STAR bonds issued in the district, |
| |||||||
| |||||||
1 | the county collector shall, within 30 days after receipt of | ||||||
2 | property taxes, transmit to the Department to be deposited into | ||||||
3 | the STAR Bonds School Improvement and Operations Trust Fund 15% | ||||||
4 | of property taxes attributable to the increase in equalized | ||||||
5 | assessed value within the STAR bond district from each taxing | ||||||
6 | district as certified in subsection (f). | ||||||
7 | (h) The Department shall pay to the regional superintendent | ||||||
8 | of schools whose educational service region includes Franklin | ||||||
9 | and Williamson Counties, for each year for which money is | ||||||
10 | remitted to the Department and paid into the STAR Bonds School | ||||||
11 | Improvement and Operations Trust Fund, the money in the Fund as | ||||||
12 | provided in this Section. The amount paid to each school | ||||||
13 | district shall be allocated
proportionately, based on each | ||||||
14 | qualifying school district's
fall enrollment for the | ||||||
15 | then-current school year, such that the school
district with | ||||||
16 | the largest fall enrollment receives the largest
proportionate | ||||||
17 | share of money paid out of the Fund or by any other method or | ||||||
18 | formula that the regional superintendent of schools deems fit, | ||||||
19 | equitable, and in the public interest. The regional | ||||||
20 | superintendent may allocate moneys to school districts that are | ||||||
21 | outside of his or her educational service region or to other | ||||||
22 | regional superintendents. | ||||||
23 | The Department shall determine the distributions under | ||||||
24 | this Section using its best judgment and information. The | ||||||
25 | Department shall be held harmless for the distributions made | ||||||
26 | under this Section and all distributions shall be final. |
| |||||||
| |||||||
1 | (i) In any year that an assessment appeal is filed, the | ||||||
2 | extension of taxes on any assessment so appealed shall not be | ||||||
3 | delayed. In the case of an assessment that is altered, any | ||||||
4 | taxes extended upon the unauthorized assessment or part thereof | ||||||
5 | shall be abated, or, if already paid, shall be refunded with | ||||||
6 | interest as provided in Section 23-20 of the Property Tax Code. | ||||||
7 | In the case of an assessment appeal, the county collector shall | ||||||
8 | notify the Department that an assessment appeal has been filed | ||||||
9 | and the amount of the tax that would have been deposited in the | ||||||
10 | STAR Bond School Improvement Fund. The county collector shall | ||||||
11 | hold that amount in a separate fund until the appeal process is | ||||||
12 | final. After the appeal process is finalized, the county | ||||||
13 | collector shall transmit to the Department the amount of tax | ||||||
14 | that remains, if any, after all required refunds are made. The | ||||||
15 | Department shall pay any amount deposited into the Trust Fund | ||||||
16 | under this Section in the same proportion as determined for | ||||||
17 | payments for that taxable year under subsection (h). | ||||||
18 | (j) In any year that ad valorem taxes are allocated to the | ||||||
19 | STAR Bonds School Improvement and Operations Trust Fund, that | ||||||
20 | allocation shall not reduce or otherwise impact the school aid | ||||||
21 | provided to any school district under the general State school | ||||||
22 | aid formula provided for in Section 18-8.05 of the School Code. | ||||||
23 | Section 35. Alternate bonds and general obligation bonds. A | ||||||
24 | political subdivision shall have the power to issue alternate | ||||||
25 | revenue and other general obligation bonds to finance the |
| |||||||
| |||||||
1 | undertaking, establishment, or redevelopment of any STAR bond | ||||||
2 | project as provided and pursuant to the procedures set forth in | ||||||
3 | the Local Government Debt Reform Act. A political subdivision | ||||||
4 | shall have the power to issue general obligation bonds to | ||||||
5 | finance the undertaking, establishment, or redevelopment of | ||||||
6 | any STAR bond project on approval by the voters of the | ||||||
7 | political subdivision of a proposition authorizing the issue of | ||||||
8 | such bonds. | ||||||
9 | The full faith and credit of the State, any department, | ||||||
10 | authority, public corporation or quasi-public corporation of | ||||||
11 | the State, any State college or university, or any other public | ||||||
12 | agency created by the State shall not be pledged for any | ||||||
13 | payment under any obligation authorized by this Act. | ||||||
14 | Section 40. Amendments to STAR bond district. Any addition | ||||||
15 | of real property to a STAR bond district or any substantial | ||||||
16 | change to a STAR bond district plan shall be subject to the | ||||||
17 | same procedure for public notice, hearing, and approval as is | ||||||
18 | required for the establishment of the STAR bond district | ||||||
19 | pursuant to this Act. | ||||||
20 | (a) The addition or removal of land to or from a STAR bond | ||||||
21 | district shall require the consent of the master developer of | ||||||
22 | the STAR bond district. | ||||||
23 | (b) Any land that is outside of, but is contiguous to an | ||||||
24 | established STAR bond district and is subsequently owned, | ||||||
25 | leased, or controlled by the master developer shall be added to |
| |||||||
| |||||||
1 | a STAR bond district at the request of the master developer and | ||||||
2 | by approval of the political subdivision, provided that the | ||||||
3 | land becomes a part of a STAR bond project area.
| ||||||
4 | (c) If a political subdivision has undertaken a STAR bond | ||||||
5 | project within a STAR bond district, and the political | ||||||
6 | subdivision desires to subsequently remove more than a de | ||||||
7 | minimus amount of real property from the STAR bond district, | ||||||
8 | then prior to any removal of property the political subdivision | ||||||
9 | must provide a revised feasibility study showing that the | ||||||
10 | pledged STAR revenues from the resulting STAR bond district | ||||||
11 | within which the STAR bond project is located are estimated to | ||||||
12 | be sufficient to pay the project costs. If the revenue from the | ||||||
13 | resulting STAR bond district is insufficient to pay the project | ||||||
14 | costs, then the property may not be removed from the STAR bond | ||||||
15 | district. Any removal of real property from a STAR bond | ||||||
16 | district shall be approved by a resolution of the governing | ||||||
17 | body of the political subdivision.
| ||||||
18 | Section 45. Restrictions. STAR bond districts may lie
| ||||||
19 | within an enterprise zone, but no portion of a STAR bond | ||||||
20 | project
shall be financed with funds allocated pursuant to the | ||||||
21 | Illinois
Enterprise Zone Act. STAR bond districts may overlay | ||||||
22 | and benefit
from existing tax increment financing districts | ||||||
23 | created pursuant to
the Tax Increment Allocation Redevelopment | ||||||
24 | Act, but no portion of
a STAR bond project shall be financed | ||||||
25 | with tax increment financing under said Act. During any period |
| |||||||
| |||||||
1 | of time that STAR bonds are outstanding for a STAR bond | ||||||
2 | district, a developer may not use any land located in the STAR | ||||||
3 | bond district for any (i) retail store whose primary business | ||||||
4 | is the sale of automobiles, including trucks and other | ||||||
5 | automotive vehicles with 4 wheels designed for passenger | ||||||
6 | transportation on public streets and thoroughfares or (ii) | ||||||
7 | multi-screen motion picture theater complexes containing more | ||||||
8 | than 12 auditoriums for viewing motion pictures. No STAR bond | ||||||
9 | district may contain more than 900,000 square feet of floor | ||||||
10 | space devoted to traditional retail use. | ||||||
11 | Section 50. Reporting taxes. Notwithstanding any other | ||||||
12 | provisions of law to the contrary, the Department of Revenue | ||||||
13 | shall provide a certified report of the State sales tax | ||||||
14 | increment and local sales tax increment from all taxpayers | ||||||
15 | within a STAR bond district to the bond trustee, escrow agent, | ||||||
16 | or paying agent for such bonds upon the written request of the | ||||||
17 | political subdivision on or before the 25th day of each month. | ||||||
18 | Such report shall provide a detailed allocation of State sales | ||||||
19 | tax increment and local sales tax increment from each local | ||||||
20 | sales tax and State sales tax reported to the Department of | ||||||
21 | Revenue. | ||||||
22 | (a) The bond trustee, escrow agent, or paying agent shall | ||||||
23 | keep such sales and use tax reports and the information | ||||||
24 | contained therein confidential, but may use such information | ||||||
25 | for purposes of allocating and depositing the sales and use tax |
| |||||||
| |||||||
1 | revenues in connection with the bonds used to finance project | ||||||
2 | costs in such STAR bond district. Except as otherwise provided | ||||||
3 | herein, the sales and use tax reports received by the bond | ||||||
4 | trustee, escrow agent, or paying agent shall be subject to the | ||||||
5 | provisions of Chapter 35 of the Illinois Compiled Statutes, | ||||||
6 | including Section 3 of the Retailers' Occupation Tax Act and | ||||||
7 | Section 9 of the Use Tax Act. | ||||||
8 | (b) The political subdivision shall determine when the | ||||||
9 | amount of sales tax and other revenues that have been collected | ||||||
10 | and distributed to the bond debt service or reserve fund is | ||||||
11 | sufficient to satisfy all principal and interest costs to the | ||||||
12 | maturity date or dates of any STAR bond issued by a political | ||||||
13 | subdivision to finance a STAR bond project and shall give the | ||||||
14 | Department of Revenue written notice of such determination. The | ||||||
15 | notice shall include a date certain on which deposits into the | ||||||
16 | STAR Bonds Revenue Fund for that STAR bond project shall | ||||||
17 | terminate and shall be provided to the Department of Revenue at | ||||||
18 | least 60 days prior to that date. Thereafter, all sales tax and | ||||||
19 | other revenues shall be collected and distributed in accordance | ||||||
20 | with applicable law. | ||||||
21 | Section 52. Review committee. Upon the seventh anniversary | ||||||
22 | of the first date of distribution of State sales tax revenues | ||||||
23 | from the first STAR bond project in the State, a 6-member STAR | ||||||
24 | bonds review committee shall be formed consisting of one | ||||||
25 | appointee of each of the Director, the Director of the |
| |||||||
| |||||||
1 | Department of Commerce and Economic Opportunity, the President | ||||||
2 | of the Senate, the Senate Minority Leader, the Speaker of the | ||||||
3 | House, and the House Minority Leader. The review committee | ||||||
4 | shall evaluate the success of all STAR bond districts then | ||||||
5 | existing in the State and make a determination of the | ||||||
6 | comprehensive economic benefits and detriments of STAR bonds in | ||||||
7 | the State as a whole. In making its determination, the review | ||||||
8 | committee shall examine available data regarding job creation, | ||||||
9 | sales revenues, and capital investment in STAR bond districts; | ||||||
10 | development that has occurred and is planned in areas adjacent | ||||||
11 | to STAR bond districts that will not be directly financed with | ||||||
12 | STAR bonds; effects of market conditions on STAR bond districts | ||||||
13 | and the likelihood of future successes based on improving or | ||||||
14 | declining market conditions; retail sales migration and | ||||||
15 | cannibalization of retail sales due to STAR bond districts; and | ||||||
16 | other relevant economic factors. The review committee shall | ||||||
17 | provide the Director, the General Assembly, and the Governor | ||||||
18 | with a written report detailing its findings and shall make a | ||||||
19 | final determination of whether STAR bonds have had, and are | ||||||
20 | likely to continue having, a negative or positive economic | ||||||
21 | impact on the State as a whole. Upon completing and filing its | ||||||
22 | written report, the review committee shall be dissolved. If the | ||||||
23 | review committee's report makes a final determination that STAR | ||||||
24 | bonds have had and are likely to continue having a negative | ||||||
25 | economic impact on the State as a whole, then no new STAR bond | ||||||
26 | districts may thereafter be formed in the State until further |
| |||||||
| |||||||
1 | action by the General Assembly. | ||||||
2 | Section 55. Severability. If any provision of this Act or | ||||||
3 | the application thereof to any persons or circumstances is held | ||||||
4 | invalid, such invalidity shall not affect other provisions or | ||||||
5 | application of the Act that can be given effect without the | ||||||
6 | invalid provisions or application and to this end the | ||||||
7 | provisions of this Act are declared to be severable. | ||||||
8 | Section 57. Rules. The Department of Revenue shall have the | ||||||
9 | authority to adopt such rules as are reasonable and necessary | ||||||
10 | to implement the provisions of this Act. Notwithstanding the | ||||||
11 | foregoing, the Department of Revenue shall have the authority, | ||||||
12 | prior to adoption and approval of those rules, to approve a | ||||||
13 | STAR bond district in accordance with subsection (d) of Section | ||||||
14 | 20 and to otherwise administer the Act while those rules are | ||||||
15 | pending adoption and approval. | ||||||
16 | Section 60. Open meetings and freedom of information. All | ||||||
17 | public hearings related to the administration, formation, | ||||||
18 | implementation, development, or construction of a STAR bond | ||||||
19 | district, STAR bond district plan, STAR bond project, or STAR | ||||||
20 | bond project plan, including but not limited to the public | ||||||
21 | hearings required by Sections 15, 20, and 40 of this Act, shall | ||||||
22 | be held in compliance with the Open Meetings Act. The public | ||||||
23 | hearing records, feasibility study, and other documents that do |
| |||||||
| |||||||
1 | not otherwise meet a confidentiality exemption shall be subject | ||||||
2 | to the Freedom of Information Act. | ||||||
3 | Section 62. Powers of political subdivisions. The | ||||||
4 | provisions of this Act are intended to be supplemental and in | ||||||
5 | addition to all other power or authority granted to political | ||||||
6 | subdivisions, shall be construed liberally, and shall not be | ||||||
7 | construed as a limitation of any power or authority otherwise | ||||||
8 | granted. In addition to the powers a political subdivision may | ||||||
9 | have under other provisions of law, a political subdivision | ||||||
10 | shall have all of the following powers in connection with a | ||||||
11 | STAR bond district: | ||||||
12 | (a) To make and enter into all contracts necessary or | ||||||
13 | incidental to the implementation and furtherance of a STAR | ||||||
14 | bond district plan.
| ||||||
15 | (b) Within a STAR bond district, to acquire by | ||||||
16 | purchase, donation, or lease, and to own, convey, lease, | ||||||
17 | mortgage, or dispose of land and other real or personal | ||||||
18 | property or rights or interests in property and to grant or | ||||||
19 | acquire licenses, easements, and options with respect to | ||||||
20 | property, all in the manner and at a price the political | ||||||
21 | subdivision determines is reasonably necessary to achieve | ||||||
22 | the objectives of the STAR bond project.
| ||||||
23 | (c) To clear any area within a STAR bond district by | ||||||
24 | demolition or removal of any existing buildings, | ||||||
25 | structures, fixtures, utilities, or improvements and to |
| |||||||
| |||||||
1 | clear and grade land.
| ||||||
2 | (d) To install, repair, construct, reconstruct, extend | ||||||
3 | or relocate public streets, public utilities, and other | ||||||
4 | public site improvements located both within and outside | ||||||
5 | the boundaries of a STAR bond district that are essential | ||||||
6 | to the preparation of a STAR bond district for use in | ||||||
7 | accordance with a STAR bond district plan.
| ||||||
8 | (e) To renovate, rehabilitate, reconstruct, relocate, | ||||||
9 | repair, or remodel any existing buildings, improvements, | ||||||
10 | and fixtures within a STAR bond district.
| ||||||
11 | (f) To install or construct any public buildings, | ||||||
12 | structures, works, streets, improvements, utilities, or | ||||||
13 | fixtures within a STAR bond district.
| ||||||
14 | (g) To issue STAR bonds as provided in this Act.
| ||||||
15 | (h) Subject to the limitations set forth in the | ||||||
16 | definition of "project costs" in Section 10 of this Act, to | ||||||
17 | fix, charge, and collect fees, rents, and charges for the | ||||||
18 | use of any building, facility, or property or any portion | ||||||
19 | of a building, facility, or property owned or leased by the | ||||||
20 | political subdivision in furtherance of a STAR bond project | ||||||
21 | under this Act within a STAR bond district.
| ||||||
22 | (i) To accept grants, guarantees, donations of | ||||||
23 | property or labor, or any other thing of value for use in | ||||||
24 | connection with a STAR bond project.
| ||||||
25 | (j) To pay or cause to be paid STAR bond project costs, | ||||||
26 | including, specifically, to reimburse any developer or |
| |||||||
| |||||||
1 | nongovernmental person for STAR bond project costs | ||||||
2 | incurred by that person. A political subdivision is not | ||||||
3 | required to obtain any right, title, or interest in any | ||||||
4 | real or personal property in order to pay STAR bond project | ||||||
5 | costs associated with the property. The political | ||||||
6 | subdivision shall adopt accounting procedures necessary to | ||||||
7 | determine that the STAR bond project costs are properly | ||||||
8 | paid.
| ||||||
9 | (k) To exercise any and all other powers necessary to | ||||||
10 | effectuate the purposes of this Act. | ||||||
11 | Section 63. The New Markets Development Program Act is | ||||||
12 | amended by changing Sections 20 and 25 as follows: | ||||||
13 | (20 ILCS 663/20)
| ||||||
14 | Sec. 20. Annual cap on credits. The Department shall limit | ||||||
15 | the monetary amount of qualified equity investments permitted | ||||||
16 | under this Act to a level necessary to limit tax credit use at | ||||||
17 | no more than $20,000,000 $10,000,000 of tax credits in any | ||||||
18 | fiscal year. This limitation on qualified equity investments | ||||||
19 | shall be based on the anticipated use of credits without regard | ||||||
20 | to the potential for taxpayers to carry forward tax credits to | ||||||
21 | later tax years.
| ||||||
22 | (Source: P.A. 95-1024, eff. 12-31-08.) | ||||||
23 | (20 ILCS 663/25)
|
| |||||||
| |||||||
1 | Sec. 25. Certification of qualified equity investments. | ||||||
2 | (a) A qualified community development entity that seeks to | ||||||
3 | have an equity investment or long-term debt security designated | ||||||
4 | as a qualified equity investment and eligible for tax credits | ||||||
5 | under this Section shall apply to the Department. The qualified | ||||||
6 | community development entity must submit an application on a | ||||||
7 | form that the Department provides that includes: | ||||||
8 | (1) The name, address, tax identification number of the | ||||||
9 | entity, and evidence of the entity's certification as a | ||||||
10 | qualified community development entity. | ||||||
11 | (2) A copy of the allocation agreement executed by the | ||||||
12 | entity, or its controlling entity, and the Community | ||||||
13 | Development Financial Institutions Fund. | ||||||
14 | (3) A certificate executed by an executive officer of | ||||||
15 | the entity attesting that the allocation agreement remains | ||||||
16 | in effect and has not been revoked or cancelled by the | ||||||
17 | Community Development Financial Institutions Fund. | ||||||
18 | (4) A description of the proposed amount, structure, | ||||||
19 | and purchaser of the equity investment or long-term debt | ||||||
20 | security. | ||||||
21 | (5) The name and tax identification number of any | ||||||
22 | taxpayer eligible to utilize tax credits earned as a result | ||||||
23 | of the issuance of the qualified equity investment. | ||||||
24 | (6) Information regarding the proposed use of proceeds | ||||||
25 | from the issuance of the qualified equity investment. | ||||||
26 | (7) A nonrefundable application fee of $5,000. This fee |
| |||||||
| |||||||
1 | shall be paid to the Department and shall be required of | ||||||
2 | each application submitted. | ||||||
3 | (b) Within 30 days after receipt of a completed application | ||||||
4 | containing the information necessary for the Department to | ||||||
5 | certify a potential qualified equity investment, including the | ||||||
6 | payment of the application fee, the Department shall grant or | ||||||
7 | deny the application in full or in part. If the Department | ||||||
8 | denies any part of the application, it shall inform the | ||||||
9 | qualified community development entity of the grounds for the | ||||||
10 | denial. If the qualified community development entity provides | ||||||
11 | any additional information required by the Department or | ||||||
12 | otherwise completes its application within 15 days of the | ||||||
13 | notice of denial, the application shall be considered completed | ||||||
14 | as of the original date of submission. If the qualified | ||||||
15 | community development entity fails to provide the information | ||||||
16 | or complete its application within the 15-day period, the | ||||||
17 | application remains denied and must be resubmitted in full with | ||||||
18 | a new submission date. | ||||||
19 | (c) If the application is deemed complete, the Department | ||||||
20 | shall certify the proposed equity investment or long-term debt | ||||||
21 | security as a qualified equity investment that is eligible for | ||||||
22 | tax credits under this Section, subject to the limitations | ||||||
23 | contained in Section 20. The Department shall provide written | ||||||
24 | notice of the certification to the qualified community | ||||||
25 | development entity. The notice shall include the names of those | ||||||
26 | taxpayers who are eligible to utilize the credits and their |
| |||||||
| |||||||
1 | respective credit amounts. If the names of the taxpayers who | ||||||
2 | are eligible to utilize the credits change due to a transfer of | ||||||
3 | a qualified equity investment or a change in an allocation | ||||||
4 | pursuant to Section 15, the qualified community development | ||||||
5 | entity shall notify the Department of such change. | ||||||
6 | (d) The Department shall certify qualified equity | ||||||
7 | investments in the order applications are received by the | ||||||
8 | Department. Applications received on the same day shall be | ||||||
9 | deemed to have been received simultaneously. For applications | ||||||
10 | received on the same day and deemed complete, the Department | ||||||
11 | shall certify, consistent with remaining tax credit capacity, | ||||||
12 | qualified equity investments in proportionate percentages | ||||||
13 | based upon the ratio of the amount of qualified equity | ||||||
14 | investment requested in an application to the total amount of | ||||||
15 | qualified equity investments requested in all applications | ||||||
16 | received on the same day. | ||||||
17 | (e) Once the Department has certified qualified equity | ||||||
18 | investments that, on a cumulative basis, are eligible for | ||||||
19 | $20,000,000 $10,000,000 in tax credits, the Department may not | ||||||
20 | certify any more qualified equity investments. If a pending | ||||||
21 | request cannot be fully certified, the Department shall certify | ||||||
22 | the portion that may be certified unless the qualified | ||||||
23 | community development entity elects to withdraw its request | ||||||
24 | rather than receive partial credit. | ||||||
25 | (f) Within 30 days after receiving notice of certification, | ||||||
26 | the qualified community development entity shall issue the |
| |||||||
| |||||||
1 | qualified equity investment and receive cash in the amount of | ||||||
2 | the certified amount. The qualified community development | ||||||
3 | entity must provide the Department with evidence of the receipt | ||||||
4 | of the cash investment within 10 business days after receipt. | ||||||
5 | If the qualified community development entity does not receive | ||||||
6 | the cash investment and issue the qualified equity investment | ||||||
7 | within 30 days following receipt of the certification notice, | ||||||
8 | the certification shall lapse and the entity may not issue the | ||||||
9 | qualified equity investment without reapplying to the | ||||||
10 | Department for certification. A certification that lapses | ||||||
11 | reverts back to the Department and may be reissued only in | ||||||
12 | accordance with the application process outline in this Section | ||||||
13 | 25.
| ||||||
14 | (Source: P.A. 95-1024, eff. 12-31-08.) | ||||||
15 | Section 64. The Illinois State Auditing Act is amended by | ||||||
16 | changing Section 3-1 as follows:
| ||||||
17 | (30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
| ||||||
18 | Sec. 3-1. Jurisdiction of Auditor General. The Auditor | ||||||
19 | General has
jurisdiction over all State agencies to make post | ||||||
20 | audits and investigations
authorized by or under this Act or | ||||||
21 | the Constitution.
| ||||||
22 | The Auditor General has jurisdiction over local government | ||||||
23 | agencies
and private agencies only:
| ||||||
24 | (a) to make such post audits authorized by or under |
| |||||||
| |||||||
1 | this Act as are
necessary and incidental to a post audit of | ||||||
2 | a State agency or of a
program administered by a State | ||||||
3 | agency involving public funds of the
State, but this | ||||||
4 | jurisdiction does not include any authority to review
local | ||||||
5 | governmental agencies in the obligation, receipt, | ||||||
6 | expenditure or
use of public funds of the State that are | ||||||
7 | granted without limitation or
condition imposed by law, | ||||||
8 | other than the general limitation that such
funds be used | ||||||
9 | for public purposes;
| ||||||
10 | (b) to make investigations authorized by or under this | ||||||
11 | Act or the
Constitution; and
| ||||||
12 | (c) to make audits of the records of local government | ||||||
13 | agencies to verify
actual costs of state-mandated programs | ||||||
14 | when directed to do so by the
Legislative Audit Commission | ||||||
15 | at the request of the State Board of Appeals
under the | ||||||
16 | State Mandates Act.
| ||||||
17 | In addition to the foregoing, the Auditor General may | ||||||
18 | conduct an
audit of the Metropolitan Pier and Exposition | ||||||
19 | Authority, the
Regional Transportation Authority, the Suburban | ||||||
20 | Bus Division, the Commuter
Rail Division and the Chicago | ||||||
21 | Transit Authority and any other subsidized
carrier when | ||||||
22 | authorized by the Legislative Audit Commission. Such audit
may | ||||||
23 | be a financial, management or program audit, or any combination | ||||||
24 | thereof.
| ||||||
25 | The audit shall determine whether they are operating in | ||||||
26 | accordance with
all applicable laws and regulations. Subject to |
| |||||||
| |||||||
1 | the limitations of this
Act, the Legislative Audit Commission | ||||||
2 | may by resolution specify additional
determinations to be | ||||||
3 | included in the scope of the audit.
| ||||||
4 | In addition to the foregoing, the Auditor General must also | ||||||
5 | conduct a
financial audit of
the Illinois Sports Facilities | ||||||
6 | Authority's expenditures of public funds in
connection with the | ||||||
7 | reconstruction, renovation, remodeling, extension, or
| ||||||
8 | improvement of all or substantially all of any existing | ||||||
9 | "facility", as that
term is defined in the Illinois Sports | ||||||
10 | Facilities Authority Act.
| ||||||
11 | The Auditor General may also conduct an audit, when | ||||||
12 | authorized by
the Legislative Audit Commission, of any hospital | ||||||
13 | which receives 10% or
more of its gross revenues from payments | ||||||
14 | from the State of Illinois,
Department of Healthcare and Family | ||||||
15 | Services (formerly Department of Public Aid), Medical | ||||||
16 | Assistance Program.
| ||||||
17 | The Auditor General is authorized to conduct financial and | ||||||
18 | compliance
audits of the Illinois Distance Learning Foundation | ||||||
19 | and the Illinois
Conservation Foundation.
| ||||||
20 | As soon as practical after the effective date of this | ||||||
21 | amendatory Act of
1995, the Auditor General shall conduct a | ||||||
22 | compliance and management audit of
the City of
Chicago and any | ||||||
23 | other entity with regard to the operation of Chicago O'Hare
| ||||||
24 | International Airport, Chicago Midway Airport and Merrill C. | ||||||
25 | Meigs Field. The
audit shall include, but not be limited to, an | ||||||
26 | examination of revenues,
expenses, and transfers of funds; |
| |||||||
| |||||||
1 | purchasing and contracting policies and
practices; staffing | ||||||
2 | levels; and hiring practices and procedures. When
completed, | ||||||
3 | the audit required by this paragraph shall be distributed in
| ||||||
4 | accordance with Section 3-14.
| ||||||
5 | The Auditor General shall conduct a financial and | ||||||
6 | compliance and program
audit of distributions from the | ||||||
7 | Municipal Economic Development Fund
during the immediately | ||||||
8 | preceding calendar year pursuant to Section 8-403.1 of
the | ||||||
9 | Public Utilities Act at no cost to the city, village, or | ||||||
10 | incorporated town
that received the distributions.
| ||||||
11 | The Auditor General must conduct an audit of the Health | ||||||
12 | Facilities and Services Review Board pursuant to Section 19.5 | ||||||
13 | of the Illinois Health Facilities Planning
Act.
| ||||||
14 | The Auditor General of the State of Illinois shall annually | ||||||
15 | conduct or
cause to be conducted a financial and compliance | ||||||
16 | audit of the books and records
of any county water commission | ||||||
17 | organized pursuant to the Water Commission Act
of 1985 and | ||||||
18 | shall file a copy of the report of that audit with the Governor | ||||||
19 | and
the Legislative Audit Commission. The filed audit shall be | ||||||
20 | open to the public
for inspection. The cost of the audit shall | ||||||
21 | be charged to the county water
commission in accordance with | ||||||
22 | Section 6z-27 of the State Finance Act. The
county water | ||||||
23 | commission shall make available to the Auditor General its | ||||||
24 | books
and records and any other documentation, whether in the | ||||||
25 | possession of its
trustees or other parties, necessary to | ||||||
26 | conduct the audit required. These
audit requirements apply only |
| |||||||
| |||||||
1 | through July 1, 2007.
| ||||||
2 | The Auditor General must conduct audits of the Rend Lake | ||||||
3 | Conservancy
District as provided in Section 25.5 of the River | ||||||
4 | Conservancy Districts Act.
| ||||||
5 | The Auditor General must conduct financial audits of the | ||||||
6 | Southeastern Illinois Economic Development Authority as | ||||||
7 | provided in Section 70 of the Southeastern Illinois Economic | ||||||
8 | Development Authority Act.
| ||||||
9 | The Auditor General shall conduct a compliance audit in | ||||||
10 | accordance with subsections (d) and (f) of Section 30 of the | ||||||
11 | Innovation Development and Economy Act. | ||||||
12 | (Source: P.A. 95-331, eff. 8-21-07; 96-31, eff. 6-30-09.)
| ||||||
13 | Section 65. The State Finance Act is amended by changing | ||||||
14 | Sections 6z-18 and 6z-20 and by adding Sections 5.756 and 5.758 | ||||||
15 | as follows: | ||||||
16 | (30 ILCS 105/5.756 new) | ||||||
17 | Sec. 5.756. The STAR Bonds Revenue Fund. | ||||||
18 | (30 ILCS 105/5.758 new) | ||||||
19 | Sec. 5.758. STAR Bonds School Improvement and Operations | ||||||
20 | Trust Fund.
| ||||||
21 | (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
| ||||||
22 | Sec. 6z-18.
A portion of the money paid into the Local |
| |||||||
| |||||||
1 | Government Tax
Fund from sales of food for human consumption | ||||||
2 | which is to be consumed off
the premises where it is sold | ||||||
3 | (other than alcoholic beverages, soft drinks
and food which has | ||||||
4 | been prepared for immediate consumption) and
prescription and | ||||||
5 | nonprescription medicines, drugs, medical appliances and
| ||||||
6 | insulin, urine testing materials, syringes and needles used by | ||||||
7 | diabetics,
which occurred in municipalities, shall be | ||||||
8 | distributed to each municipality
based upon the sales which | ||||||
9 | occurred in that municipality. The remainder
shall be | ||||||
10 | distributed to each county based upon the sales which occurred | ||||||
11 | in
the unincorporated area of that county.
| ||||||
12 | A portion of the money paid into the Local Government Tax | ||||||
13 | Fund from the
6.25% general use tax rate on the selling price | ||||||
14 | of tangible personal
property which is purchased outside | ||||||
15 | Illinois at retail from a retailer and
which is titled or | ||||||
16 | registered by any agency of this State's government
shall be | ||||||
17 | distributed to municipalities as provided in this paragraph. | ||||||
18 | Each
municipality shall receive the amount attributable to | ||||||
19 | sales for which
Illinois addresses for titling or registration | ||||||
20 | purposes are given as being
in such municipality. The remainder | ||||||
21 | of the money paid into the Local
Government Tax Fund from such | ||||||
22 | sales shall be distributed to counties. Each
county shall | ||||||
23 | receive the amount attributable to sales for which Illinois
| ||||||
24 | addresses for titling or registration purposes are given as | ||||||
25 | being located
in the unincorporated area of such county.
| ||||||
26 | A portion of the money paid into the Local Government Tax |
| |||||||
| |||||||
1 | Fund from the
6.25% general rate (and, beginning July 1, 2000 | ||||||
2 | and through December 31,
2000, the 1.25% rate on motor fuel and | ||||||
3 | gasohol) on sales
subject to taxation under the Retailers'
| ||||||
4 | Occupation Tax Act and the Service Occupation Tax Act, which | ||||||
5 | occurred in
municipalities, shall be distributed to each | ||||||
6 | municipality, based upon the
sales which occurred in that | ||||||
7 | municipality. The remainder shall be
distributed to each | ||||||
8 | county, based upon the sales which occurred in the
| ||||||
9 | unincorporated area of such county.
| ||||||
10 | For the purpose of determining allocation to the local | ||||||
11 | government unit, a
retail sale by a producer of coal or other | ||||||
12 | mineral mined in Illinois is a sale
at retail at the place | ||||||
13 | where the coal or other mineral mined in Illinois is
extracted | ||||||
14 | from the earth. This paragraph does not apply to coal or other
| ||||||
15 | mineral when it is delivered or shipped by the seller to the | ||||||
16 | purchaser at a
point outside Illinois so that the sale is | ||||||
17 | exempt under the United States
Constitution as a sale in | ||||||
18 | interstate or foreign commerce.
| ||||||
19 | Whenever the Department determines that a refund of money | ||||||
20 | paid into
the Local Government Tax Fund should be made to a | ||||||
21 | claimant instead of
issuing a credit memorandum, the Department | ||||||
22 | shall notify the State
Comptroller, who shall cause the order | ||||||
23 | to be drawn for the amount
specified, and to the person named, | ||||||
24 | in such notification from the
Department. Such refund shall be | ||||||
25 | paid by the State Treasurer out of the
Local Government Tax | ||||||
26 | Fund.
|
| |||||||
| |||||||
1 | As soon as possible after the first day of each month, | ||||||
2 | beginning January 1, 2011, upon certification of the Department | ||||||
3 | of Revenue, the Comptroller shall order transferred, and the | ||||||
4 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
5 | local sales tax increment, as defined in the Innovation | ||||||
6 | Development and Economy Act, collected during the second | ||||||
7 | preceding calendar month for sales within a STAR bond district | ||||||
8 | and deposited into the Local Government Tax Fund, less 3% of | ||||||
9 | that amount, which shall be transferred into the Tax Compliance | ||||||
10 | and Administration Fund and shall be used by the Department, | ||||||
11 | subject to appropriation, to cover the costs of the Department | ||||||
12 | in administering the Innovation Development and Economy Act. | ||||||
13 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
14 | on On or before the 25th day of each calendar month, the | ||||||
15 | Department shall
prepare and certify to the Comptroller the | ||||||
16 | disbursement of stated sums of
money to named municipalities | ||||||
17 | and counties, the municipalities and counties
to be those | ||||||
18 | entitled to distribution of taxes or penalties paid to the
| ||||||
19 | Department during the second preceding calendar month. The | ||||||
20 | amount to be
paid to each municipality or county shall be the | ||||||
21 | amount (not including
credit memoranda) collected during the | ||||||
22 | second preceding calendar month by
the Department and paid into | ||||||
23 | the Local Government Tax Fund, plus an amount
the Department | ||||||
24 | determines is necessary to offset any amounts which were
| ||||||
25 | erroneously paid to a different taxing body, and not including | ||||||
26 | an amount
equal to the amount of refunds made during the second |
| |||||||
| |||||||
1 | preceding calendar
month by the Department, and not including | ||||||
2 | any amount which the Department
determines is necessary to | ||||||
3 | offset any amounts which are payable to a
different taxing body | ||||||
4 | but were erroneously paid to the municipality or
county , and | ||||||
5 | not including any amounts that are transferred to the STAR | ||||||
6 | Bonds Revenue Fund . Within 10 days after receipt, by the | ||||||
7 | Comptroller, of the
disbursement certification to the | ||||||
8 | municipalities and counties, provided for
in this Section to be | ||||||
9 | given to the Comptroller by the Department, the
Comptroller | ||||||
10 | shall cause the orders to be drawn for the respective amounts
| ||||||
11 | in accordance with the directions contained in such | ||||||
12 | certification.
| ||||||
13 | When certifying the amount of monthly disbursement to a | ||||||
14 | municipality or
county under this Section, the Department shall | ||||||
15 | increase or decrease that
amount by an amount necessary to | ||||||
16 | offset any misallocation of previous
disbursements. The offset | ||||||
17 | amount shall be the amount erroneously disbursed
within the 6 | ||||||
18 | months preceding the time a misallocation is discovered.
| ||||||
19 | The provisions directing the distributions from the | ||||||
20 | special fund in
the State Treasury provided for in this Section | ||||||
21 | shall constitute an
irrevocable and continuing appropriation | ||||||
22 | of all amounts as provided herein.
The State Treasurer and | ||||||
23 | State Comptroller are hereby authorized to make
distributions | ||||||
24 | as provided in this Section.
| ||||||
25 | In construing any development, redevelopment, annexation, | ||||||
26 | preannexation
or other lawful agreement in effect prior to |
| |||||||
| |||||||
1 | September 1, 1990, which
describes or refers to receipts from a | ||||||
2 | county or municipal retailers'
occupation tax, use tax or | ||||||
3 | service occupation tax which now cannot be
imposed, such | ||||||
4 | description or reference shall be deemed to include the
| ||||||
5 | replacement revenue for such abolished taxes, distributed from | ||||||
6 | the Local
Government Tax Fund.
| ||||||
7 | (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99; 91-872, | ||||||
8 | eff. 7-1-00.)
| ||||||
9 | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
| ||||||
10 | Sec. 6z-20.
Of the money received from the 6.25% general | ||||||
11 | rate (and,
beginning July 1, 2000 and through December 31, | ||||||
12 | 2000, the
1.25% rate on motor fuel and gasohol) on sales
| ||||||
13 | subject to taxation under the Retailers' Occupation Tax Act and | ||||||
14 | Service
Occupation Tax Act and paid into the County and Mass | ||||||
15 | Transit District Fund,
distribution to the Regional | ||||||
16 | Transportation Authority tax fund, created
pursuant to Section | ||||||
17 | 4.03 of the Regional Transportation Authority Act, for
deposit | ||||||
18 | therein shall be made based upon the retail sales occurring in | ||||||
19 | a
county having more than 3,000,000 inhabitants. The remainder | ||||||
20 | shall be
distributed to each county having 3,000,000 or fewer | ||||||
21 | inhabitants based upon
the retail sales occurring in each such | ||||||
22 | county.
| ||||||
23 | For the purpose of determining allocation to the local | ||||||
24 | government unit, a
retail sale by a producer of coal or other | ||||||
25 | mineral mined in Illinois is a sale
at retail at the place |
| |||||||
| |||||||
1 | where the coal or other mineral mined in Illinois is
extracted | ||||||
2 | from the earth. This paragraph does not apply to coal or other
| ||||||
3 | mineral when it is delivered or shipped by the seller to the | ||||||
4 | purchaser at a
point outside Illinois so that the sale is | ||||||
5 | exempt under the United States
Constitution as a sale in | ||||||
6 | interstate or foreign commerce.
| ||||||
7 | Of the money received from the 6.25% general use tax rate | ||||||
8 | on tangible
personal property which is purchased outside | ||||||
9 | Illinois at retail from a
retailer and which is titled or | ||||||
10 | registered by any agency of this State's
government and paid | ||||||
11 | into the County and Mass Transit District Fund, the
amount for | ||||||
12 | which Illinois addresses for titling or registration purposes
| ||||||
13 | are given as being in each county having more than 3,000,000 | ||||||
14 | inhabitants
shall be distributed into the Regional | ||||||
15 | Transportation Authority tax fund,
created pursuant to Section | ||||||
16 | 4.03 of the Regional Transportation Authority
Act. The | ||||||
17 | remainder of the money paid from such sales shall be | ||||||
18 | distributed
to each county based on sales for which Illinois | ||||||
19 | addresses for titling or
registration purposes are given as | ||||||
20 | being located in the county. Any money
paid into the Regional | ||||||
21 | Transportation Authority Occupation and Use Tax
Replacement | ||||||
22 | Fund from the County and Mass Transit District Fund prior to
| ||||||
23 | January 14, 1991, which has not been paid to the Authority | ||||||
24 | prior to that
date, shall be transferred to the Regional | ||||||
25 | Transportation Authority tax fund.
| ||||||
26 | Whenever the Department determines that a refund of money |
| |||||||
| |||||||
1 | paid into
the County and Mass Transit District Fund should be | ||||||
2 | made to a claimant
instead of issuing a credit memorandum, the | ||||||
3 | Department shall notify the
State Comptroller, who shall cause | ||||||
4 | the order to be drawn for the amount
specified, and to the | ||||||
5 | person named, in such notification from the
Department. Such | ||||||
6 | refund shall be paid by the State Treasurer out of the
County | ||||||
7 | and Mass Transit District Fund.
| ||||||
8 | As soon as possible after the first day of each month, | ||||||
9 | beginning January 1, 2011, upon certification of the Department | ||||||
10 | of Revenue, the Comptroller shall order transferred, and the | ||||||
11 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
12 | local sales tax increment, as defined in the Innovation | ||||||
13 | Development and Economy Act, collected during the second | ||||||
14 | preceding calendar month for sales within a STAR bond district | ||||||
15 | and deposited into the County and Mass Transit District Fund, | ||||||
16 | less 3% of that amount, which shall be transferred into the Tax | ||||||
17 | Compliance and Administration Fund and shall be used by the | ||||||
18 | Department, subject to appropriation, to cover the costs of the | ||||||
19 | Department in administering the Innovation Development and | ||||||
20 | Economy Act. | ||||||
21 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
22 | on 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 the Regional | ||||||
25 | Transportation Authority and to named counties, the
counties to | ||||||
26 | be those entitled to distribution, as hereinabove provided, of
|
| |||||||
| |||||||
1 | taxes or penalties paid to the Department during the second | ||||||
2 | preceding
calendar month. The amount to be paid to the Regional | ||||||
3 | Transportation
Authority and each county having 3,000,000 or | ||||||
4 | fewer inhabitants shall be
the amount (not including credit | ||||||
5 | memoranda) collected during the second
preceding calendar | ||||||
6 | month by the Department and paid into the County and
Mass | ||||||
7 | Transit District Fund, plus an amount the Department determines | ||||||
8 | is
necessary to offset any amounts which were erroneously paid | ||||||
9 | to a different
taxing body, and not including an amount equal | ||||||
10 | to the amount of refunds
made during the second preceding | ||||||
11 | calendar month by the Department, and not
including any amount | ||||||
12 | which the Department determines is necessary to offset
any | ||||||
13 | amounts which were payable to a different taxing body but were
| ||||||
14 | erroneously paid to the Regional Transportation Authority or | ||||||
15 | county , and not including any amounts that are transferred to | ||||||
16 | the STAR Bonds Revenue Fund .
Within 10 days after receipt, by | ||||||
17 | the Comptroller, of the disbursement
certification to the | ||||||
18 | Regional Transportation Authority and counties,
provided for | ||||||
19 | in this Section to be given to the Comptroller by the
| ||||||
20 | Department, the Comptroller shall cause the orders to be drawn | ||||||
21 | for the
respective amounts in accordance with the directions | ||||||
22 | contained in such
certification.
| ||||||
23 | When certifying the amount of a monthly disbursement to the | ||||||
24 | Regional
Transportation Authority or to a county under this | ||||||
25 | Section, the Department
shall increase or decrease that amount | ||||||
26 | by an amount necessary to offset any
misallocation of previous |
| |||||||
| |||||||
1 | disbursements. The offset amount shall be the
amount | ||||||
2 | erroneously disbursed within the 6 months preceding the time a
| ||||||
3 | misallocation is discovered.
| ||||||
4 | The provisions directing the distributions from the | ||||||
5 | special fund in
the State Treasury provided for in this Section | ||||||
6 | and from the Regional
Transportation Authority tax fund created | ||||||
7 | by Section 4.03 of the Regional
Transportation Authority Act | ||||||
8 | shall constitute an irrevocable and continuing
appropriation | ||||||
9 | of all amounts as provided herein. The State Treasurer and
| ||||||
10 | State Comptroller are hereby authorized to make distributions | ||||||
11 | as provided
in this Section.
| ||||||
12 | In construing any development, redevelopment, annexation, | ||||||
13 | preannexation
or other lawful agreement in effect prior to | ||||||
14 | September 1, 1990, which
describes or refers to receipts from a | ||||||
15 | county or municipal retailers'
occupation tax, use tax or | ||||||
16 | service occupation tax which now cannot be
imposed, such | ||||||
17 | description or reference shall be deemed to include the
| ||||||
18 | replacement revenue for such abolished taxes, distributed from | ||||||
19 | the County
and Mass Transit District Fund or Local Government | ||||||
20 | Distributive Fund, as
the case may be.
| ||||||
21 | (Source: P.A. 90-491, eff. 1-1-98; 91-872, eff. 7-1-00.)
| ||||||
22 | Section 66. The Illinois Income Tax Act is amended by | ||||||
23 | adding Section 220 as follows: | ||||||
24 | (35 ILCS 5/220 new) |
| |||||||
| |||||||
1 | Sec. 220. Angel investment credit. | ||||||
2 | (a) As used in this Section: | ||||||
3 | "Applicant" means a corporation, partnership, limited | ||||||
4 | liability company, or a natural person that makes an investment | ||||||
5 | in a qualified new business venture. The term "applicant" does | ||||||
6 | not include a corporation, partnership, limited liability | ||||||
7 | company, or a natural person who has a direct or indirect | ||||||
8 | ownership interest of at least 51% in the profits, capital, or | ||||||
9 | value of the investment or a related member. | ||||||
10 | "Claimant" means a applicant certified by the Department | ||||||
11 | who files a claim for a credit under this Section. | ||||||
12 | "Department" means the Department of Commerce and Economic | ||||||
13 | Opportunity. | ||||||
14 | "Qualified new business venture" means a business that is | ||||||
15 | registered with the Department under this Section. | ||||||
16 | "Related member" means a person that, with respect to the
| ||||||
17 | investment, is any one of the following, | ||||||
18 | (1) An individual, if the individual and the members of | ||||||
19 | the individual's family (as defined in Section 318 of the | ||||||
20 | Internal Revenue Code) own directly, indirectly,
| ||||||
21 | beneficially, or constructively, in the aggregate, at | ||||||
22 | least 50% of the value of the outstanding profits, capital, | ||||||
23 | stock, or other ownership interest in the applicant. | ||||||
24 | (2) A partnership, estate, or trust and any partner or | ||||||
25 | beneficiary, if the partnership, estate, or trust and its | ||||||
26 | partners or beneficiaries own directly, indirectly, |
| |||||||
| |||||||
1 | beneficially, or constructively, in the aggregate, at | ||||||
2 | least 50% of the profits, capital, stock, or other | ||||||
3 | ownership interest in the applicant. | ||||||
4 | (3) A corporation, and any party related to the | ||||||
5 | corporation in a manner that would require an attribution | ||||||
6 | of stock from the corporation under the attribution rules
| ||||||
7 | of Section 318 of the Internal Revenue Code, if the | ||||||
8 | applicant and any other related member own, in the | ||||||
9 | aggregate, directly, indirectly, beneficially, or | ||||||
10 | constructively, at least 50% of the value of the | ||||||
11 | corporation's outstanding stock. | ||||||
12 | (4) A corporation and any party related to that | ||||||
13 | corporation in a manner that would require an attribution | ||||||
14 | of stock from the corporation to the party or from the
| ||||||
15 | party to the corporation under the attribution rules of | ||||||
16 | Section 318 of the Internal Revenue Code, if the | ||||||
17 | corporation and all such related parties own, in the | ||||||
18 | aggregate, at least 50% of the profits, capital, stock, or | ||||||
19 | other ownership interest in the applicant. | ||||||
20 | (5) A person to or from whom there is attribution of | ||||||
21 | stock ownership in accordance with Section 1563(e) of the | ||||||
22 | Internal Revenue Code, except that for purposes of | ||||||
23 | determining whether a person is a related member under this | ||||||
24 | paragraph, "20%" shall be substituted for "5%" whenever | ||||||
25 | "5%" appears in Section 1563(e) of the Internal Revenue | ||||||
26 | Code. |
| |||||||
| |||||||
1 | (b) For taxable years beginning after December 31, 2010, | ||||||
2 | and ending on or before December 31, 2016, subject to the | ||||||
3 | limitations provided in this Section, a claimant may claim, as | ||||||
4 | a credit against the tax imposed under subsections (a) and (b) | ||||||
5 | of Section 201 of this Act, an amount equal to 25% of the | ||||||
6 | claimant's investment made directly in a qualified new business | ||||||
7 | venture. The credit under this Section may not exceed the | ||||||
8 | taxpayer's Illinois income tax liability for the taxable year. | ||||||
9 | If the amount of the credit exceeds the tax liability for the | ||||||
10 | year, the excess may be carried forward and applied to the tax | ||||||
11 | liability of the 5 taxable years following the excess credit | ||||||
12 | year. The credit shall be applied to the earliest year for | ||||||
13 | which there is a tax liability. If there are credits from more | ||||||
14 | than one tax year that are available to offset a liability, the | ||||||
15 | earlier credit shall be applied first. In the case of a | ||||||
16 | partnership or Subchapter S Corporation, the credit is allowed | ||||||
17 | to the partners or shareholders in accordance with the | ||||||
18 | determination of income and distributive share of income under | ||||||
19 | Sections 702 and 704 and Subchapter S of the Internal Revenue | ||||||
20 | Code. | ||||||
21 | (c) The maximum amount of an applicant's investment that | ||||||
22 | may be used as the basis for a credit under this Section is | ||||||
23 | $2,000,000 for each investment made directly in a qualified new | ||||||
24 | business venture. | ||||||
25 | (d) The Department shall implement a program to certify an | ||||||
26 | applicant for an angel investment credit. Upon satisfactory |
| |||||||
| |||||||
1 | review, the Department shall issue a tax credit certificate | ||||||
2 | stating the amount of the tax credit to which the applicant is | ||||||
3 | entitled. The Department shall annually certify that the | ||||||
4 | claimant's investment has been made and remains in the | ||||||
5 | qualified new business venture for no less than 3 years. If an | ||||||
6 | investment for which a claimant is allowed a credit under | ||||||
7 | subsection (b) is held by the claimant for less than 3 years, | ||||||
8 | or, if within that period of time the qualified new business | ||||||
9 | venture is moved from the State of Illinois, the claimant shall | ||||||
10 | pay to the Department of Revenue, in the manner prescribed by | ||||||
11 | the Department of Revenue, the amount of the credit that the | ||||||
12 | claimant received related to the investment. | ||||||
13 | (e) The Department shall implement a program to register | ||||||
14 | qualified new business ventures for purposes of this Section. A | ||||||
15 | business desiring registration shall submit an application to | ||||||
16 | the Department in each taxable year for which the business | ||||||
17 | desires registration. The Department may register the business | ||||||
18 | only if the business satisfies all of the following conditions: | ||||||
19 | (1) it has its headquarters in this State; | ||||||
20 | (2) at least 51% of the employees employed by the | ||||||
21 | business are employed in this State; | ||||||
22 | (3) it has the potential for increasing jobs in this | ||||||
23 | State, increasing capital investment in this State, or | ||||||
24 | both, and either of the following apply: | ||||||
25 | (A) it is principally engaged in innovation in any | ||||||
26 | of the following: manufacturing; biotechnology; |
| |||||||
| |||||||
1 | nanotechnology; communications; agricultural sciences; | ||||||
2 | clean energy creation or storage technology; | ||||||
3 | processing or assembling products, including medical | ||||||
4 | devices, pharmaceuticals, computer software, computer | ||||||
5 | hardware, semiconductors, other innovative technology | ||||||
6 | products, or other products that are produced using | ||||||
7 | manufacturing methods that are enabled by applying | ||||||
8 | proprietary technology; or providing services that are | ||||||
9 | enabled by applying proprietary technology; or | ||||||
10 | (B) it is undertaking pre-commercialization | ||||||
11 | activity related to proprietary technology that | ||||||
12 | includes conducting research, developing a new product | ||||||
13 | or business process, or developing a service that is | ||||||
14 | principally reliant on applying proprietary | ||||||
15 | technology; | ||||||
16 | (4) it is not principally engaged in real estate | ||||||
17 | development, insurance, banking, lending, lobbying, | ||||||
18 | political consulting, professional services provided by | ||||||
19 | attorneys, accountants, business consultants, physicians, | ||||||
20 | or health care consultants, wholesale or retail trade, | ||||||
21 | leisure, hospitality, transportation, or construction, | ||||||
22 | except construction of power production plants that derive | ||||||
23 | energy from a renewable energy resource, as defined in | ||||||
24 | Section 1 of the Illinois Power Agency Act; | ||||||
25 | (5) it has fewer than 100 employees; | ||||||
26 | (6) it has been in operation in Illinois for not more |
| |||||||
| |||||||
1 | than 10 consecutive years prior to the year of | ||||||
2 | certification; and | ||||||
3 | (7) it has received not more than (i) $10,000,000 in | ||||||
4 | aggregate private equity investment in cash or (ii) | ||||||
5 | $4,000,000 in investments that qualified for tax credits | ||||||
6 | under this Section. | ||||||
7 | (f) The Department, in consultation with the Department of | ||||||
8 | Revenue, shall adopt rules to administer this Section. The | ||||||
9 | aggregate amount of the tax credits that may be claimed under | ||||||
10 | this Section for investments made in qualified new business | ||||||
11 | ventures shall be limited at $10,000,000 per calendar year. | ||||||
12 | (g) A claimant may not sell or otherwise transfer a credit | ||||||
13 | awarded under this Section to another person. | ||||||
14 | (h) On or before March 1 of each year, the Department shall | ||||||
15 | report to the Governor and to the General Assembly on the tax | ||||||
16 | credit certificates awarded under this Section for the prior | ||||||
17 | calendar year. | ||||||
18 | (1) This report must include, for each tax credit | ||||||
19 | certificate awarded: | ||||||
20 | (A) the name of the claimant and the amount of | ||||||
21 | credit awarded or allocated to that claimant; | ||||||
22 | (B) the name and address of the qualified new | ||||||
23 | business venture that received the investment giving | ||||||
24 | rise to the credit and the county in which the | ||||||
25 | qualified new business venture is located; and | ||||||
26 | (C) the date of approval by the Department of the |
| |||||||
| |||||||
1 | applications for the tax credit certificate. | ||||||
2 | (2) The report must also include: | ||||||
3 | (A) the total number of applicants and amount for | ||||||
4 | tax credit certificates awarded under this Section in | ||||||
5 | the prior calendar year; | ||||||
6 | (B) the total number of applications and amount for | ||||||
7 | which tax credit certificates were issued in the prior | ||||||
8 | calendar year; and | ||||||
9 | (C) the total tax credit certificates and amount | ||||||
10 | authorized under this Section for all calendar years. | ||||||
11 | Section 67. The Counties Code is amended by changing | ||||||
12 | Sections 5-1006, 5-1006.5, and 5-1007 as follows:
| ||||||
13 | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
| ||||||
14 | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | ||||||
15 | Law. Any county that is a home rule unit may impose
a tax upon | ||||||
16 | all persons engaged in the business of selling tangible
| ||||||
17 | personal property, other than an item of tangible personal | ||||||
18 | property titled
or registered with an agency of this State's | ||||||
19 | government, at retail in the
county on the gross receipts from | ||||||
20 | such sales made in the course of
their business. If imposed, | ||||||
21 | this tax shall only
be imposed in 1/4% increments. On and after | ||||||
22 | September 1, 1991, this
additional tax may not be imposed on | ||||||
23 | the sales of food for human
consumption which is to be consumed | ||||||
24 | off the premises where it is sold
(other than alcoholic |
| |||||||
| |||||||
1 | beverages, soft drinks and food which has been
prepared for | ||||||
2 | immediate consumption) and prescription and nonprescription
| ||||||
3 | medicines, drugs, medical appliances and insulin, urine | ||||||
4 | testing materials,
syringes and needles used by diabetics. The | ||||||
5 | tax imposed by a home rule
county pursuant to this Section and | ||||||
6 | all civil penalties that may be
assessed as an incident thereof | ||||||
7 | shall be collected and enforced by the
State Department of | ||||||
8 | Revenue. The certificate of registration that is
issued by the | ||||||
9 | Department to a retailer under the Retailers'
Occupation Tax | ||||||
10 | Act shall permit the retailer to engage in a
business that is | ||||||
11 | taxable under any ordinance or resolution
enacted pursuant to | ||||||
12 | this Section without registering separately with the
| ||||||
13 | Department under such ordinance or resolution or under this | ||||||
14 | Section. The
Department shall have full power to administer and | ||||||
15 | enforce this Section; to
collect all taxes and penalties due | ||||||
16 | hereunder; to dispose of taxes and
penalties so collected in | ||||||
17 | the manner hereinafter provided; and to
determine all rights to | ||||||
18 | credit memoranda arising on account of the
erroneous payment of | ||||||
19 | tax or penalty hereunder. In the administration of,
and | ||||||
20 | compliance with, this Section, the Department and persons who | ||||||
21 | are
subject to this Section shall have the same rights, | ||||||
22 | remedies, privileges,
immunities, powers and duties, and be | ||||||
23 | subject to the same conditions,
restrictions, limitations, | ||||||
24 | penalties and definitions of terms, and employ
the same modes | ||||||
25 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
| ||||||
26 | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all |
| |||||||
| |||||||
1 | provisions
therein other
than the State rate of tax), 4, 5, 5a, | ||||||
2 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 7, 8, | ||||||
3 | 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and | ||||||
4 | Section 3-7 of the Uniform Penalty and Interest Act,
as fully | ||||||
5 | as if those provisions were set forth herein.
| ||||||
6 | No tax may be imposed by a home rule county pursuant to | ||||||
7 | this Section
unless the county also imposes a tax at the same | ||||||
8 | rate pursuant
to Section 5-1007.
| ||||||
9 | Persons subject to any tax imposed pursuant to the | ||||||
10 | authority granted
in this Section may reimburse themselves for | ||||||
11 | their seller's tax
liability hereunder by separately stating | ||||||
12 | such tax 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 county
retailers' occupation tax | ||||||
23 | fund.
| ||||||
24 | The Department shall forthwith pay over to the State | ||||||
25 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
26 | collected hereunder. |
| |||||||
| |||||||
1 | As soon as possible after the first day of each month, | ||||||
2 | beginning January 1, 2011, upon certification of the Department | ||||||
3 | of Revenue, the Comptroller shall order transferred, and the | ||||||
4 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
5 | local sales tax increment, as defined in the Innovation | ||||||
6 | Development and Economy Act, collected under this Section | ||||||
7 | during the second preceding calendar month for sales within a | ||||||
8 | STAR bond district. | ||||||
9 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
10 | on On or
before the 25th day of each calendar month, the | ||||||
11 | Department shall
prepare and certify to the Comptroller the | ||||||
12 | disbursement of stated sums
of money to named counties, the | ||||||
13 | counties to be those from which retailers
have paid taxes or | ||||||
14 | penalties hereunder to the Department during the second
| ||||||
15 | preceding calendar month. The amount to be paid to each county | ||||||
16 | shall be
the amount (not including credit memoranda) collected | ||||||
17 | hereunder during the
second preceding calendar month by the | ||||||
18 | Department plus an amount the
Department determines is | ||||||
19 | necessary to offset any amounts that
were erroneously paid to a | ||||||
20 | different taxing body, and not including an
amount equal to the | ||||||
21 | amount of refunds made during the second preceding
calendar | ||||||
22 | month by the Department on behalf of such county, and not
| ||||||
23 | including any amount which the Department determines is | ||||||
24 | necessary to offset
any amounts which were payable to a | ||||||
25 | different taxing body but were
erroneously paid to the county , | ||||||
26 | and not including any amounts that are transferred to the STAR |
| |||||||
| |||||||
1 | Bonds Revenue Fund . Within 10 days after receipt, by the
| ||||||
2 | Comptroller, of the disbursement certification to the counties | ||||||
3 | provided for
in this Section to be given to the Comptroller by | ||||||
4 | the Department, the
Comptroller shall cause the orders to be | ||||||
5 | drawn for the respective amounts
in accordance with the | ||||||
6 | directions contained in the certification.
| ||||||
7 | In addition to the disbursement required by the preceding | ||||||
8 | paragraph,
an allocation shall be made in March of each year to | ||||||
9 | each county that
received more than $500,000 in disbursements | ||||||
10 | under the preceding
paragraph in the preceding calendar year. | ||||||
11 | The allocation shall be in an
amount equal to the average | ||||||
12 | monthly distribution made to each such county
under the | ||||||
13 | preceding paragraph during the preceding calendar year | ||||||
14 | (excluding
the 2 months of highest receipts). The distribution | ||||||
15 | made in March of each
year subsequent to the year in which an | ||||||
16 | allocation was made pursuant to
this paragraph and the | ||||||
17 | preceding paragraph shall be reduced by the amount
allocated | ||||||
18 | and disbursed under this paragraph in the preceding calendar
| ||||||
19 | year. The Department shall prepare and certify to the | ||||||
20 | Comptroller for
disbursement the allocations made in | ||||||
21 | accordance with this paragraph.
| ||||||
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 |
| |||||||
| |||||||
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 United States
Constitution as a sale in | ||||||
4 | interstate or foreign commerce.
| ||||||
5 | Nothing in this Section shall be construed to authorize a
| ||||||
6 | county to impose a tax upon the privilege of engaging in any
| ||||||
7 | business which under the Constitution of the United States may | ||||||
8 | not be
made the subject of taxation by this State.
| ||||||
9 | An ordinance or resolution imposing or discontinuing a tax | ||||||
10 | hereunder or
effecting a change in the rate thereof shall be | ||||||
11 | adopted and a certified
copy thereof filed with the Department | ||||||
12 | on or before the first day of June,
whereupon the Department | ||||||
13 | shall proceed to administer and enforce this
Section as of the | ||||||
14 | first day of September next following such adoption
and filing. | ||||||
15 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
16 | or discontinuing the tax hereunder or effecting a change in the | ||||||
17 | rate
thereof shall be adopted and a certified copy thereof | ||||||
18 | filed with the
Department on or before the first day of July, | ||||||
19 | whereupon the Department
shall proceed to administer and | ||||||
20 | enforce this Section as of the first day of
October next | ||||||
21 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
22 | an ordinance or resolution imposing or discontinuing the tax | ||||||
23 | hereunder or
effecting a change in the rate thereof shall be | ||||||
24 | adopted and a certified
copy thereof filed with the Department | ||||||
25 | on or before the first day of
October, whereupon the Department | ||||||
26 | shall proceed to administer and enforce
this Section as of the |
| |||||||
| |||||||
1 | first day of January next following such adoption
and filing.
| ||||||
2 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
3 | discontinuing the tax hereunder or effecting a change in the | ||||||
4 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
5 | thereof filed with the Department on
or
before the first day of | ||||||
6 | April, whereupon the Department shall proceed to
administer and | ||||||
7 | enforce this Section as of the first day of July next following
| ||||||
8 | the adoption and filing; or (ii) be adopted and a certified | ||||||
9 | copy thereof filed
with the Department on or before the first | ||||||
10 | day of October, whereupon the
Department shall proceed to | ||||||
11 | administer and enforce this Section as of the first
day of | ||||||
12 | January next following the adoption and filing.
| ||||||
13 | When certifying the amount of a monthly disbursement to a | ||||||
14 | county under
this Section, the Department shall increase or | ||||||
15 | decrease such amount by an
amount necessary to offset any | ||||||
16 | misallocation of previous disbursements.
The offset amount | ||||||
17 | shall be the amount erroneously disbursed within the
previous 6 | ||||||
18 | months from the time a misallocation is discovered.
| ||||||
19 | This Section shall be known and may be cited as the Home | ||||||
20 | Rule County
Retailers' Occupation Tax Law.
| ||||||
21 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
22 | (55 ILCS 5/5-1006.5)
| ||||||
23 | (Text of Section before amendment by P.A. 96-845 )
| ||||||
24 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
| ||||||
25 | For Public Safety, Public Facilities, or Transportation. |
| |||||||
| |||||||
1 | (a) The county board of any county may impose a
tax upon | ||||||
2 | all persons engaged in the business of selling tangible | ||||||
3 | personal
property, other than personal property titled or | ||||||
4 | registered with an agency of
this State's government, at retail | ||||||
5 | in the county on the gross receipts from the
sales made in the | ||||||
6 | course of business to provide revenue to be used exclusively
| ||||||
7 | for public safety, public facility, or transportation purposes | ||||||
8 | in that county, if a
proposition for the
tax has been submitted | ||||||
9 | to the electors of that county and
approved by a majority of | ||||||
10 | those voting on the question. If imposed, this tax
shall be | ||||||
11 | imposed only in one-quarter percent increments. By resolution, | ||||||
12 | the
county board may order the proposition to be submitted at | ||||||
13 | any election.
If the tax is imposed for
transportation purposes | ||||||
14 | for expenditures for public highways or as
authorized
under the | ||||||
15 | Illinois Highway Code, the county board must publish notice
of | ||||||
16 | the existence of its long-range highway transportation
plan as | ||||||
17 | required or described in Section 5-301 of the Illinois
Highway | ||||||
18 | Code and must make the plan publicly available prior to
| ||||||
19 | approval of the ordinance or resolution
imposing the tax. If | ||||||
20 | the tax is imposed for transportation purposes for
expenditures | ||||||
21 | for passenger rail transportation, the county board must | ||||||
22 | publish
notice of the existence of its long-range passenger | ||||||
23 | rail transportation plan
and
must make the plan publicly | ||||||
24 | available prior to approval of the ordinance or
resolution | ||||||
25 | imposing the tax. | ||||||
26 | If a tax is imposed for public facilities purposes, then |
| |||||||
| |||||||
1 | the name of the project may be included in the proposition at | ||||||
2 | the discretion of the county board as determined in the | ||||||
3 | enabling resolution. For example, the "XXX Nursing Home" or the | ||||||
4 | "YYY Museum". | ||||||
5 | The county clerk shall certify the
question to the proper | ||||||
6 | election authority, who
shall submit the proposition at an | ||||||
7 | election in accordance with the general
election law.
| ||||||
8 | (1) The proposition for public safety purposes shall be | ||||||
9 | in
substantially the following form: | ||||||
10 | "To pay for public safety purposes, shall (name of | ||||||
11 | county) be authorized to impose an increase on its share of | ||||||
12 | local 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 public safety | ||||||
23 | purposes shall be in substantially the following form: | ||||||
24 | "To pay for public safety purposes, shall (name of | ||||||
25 | county) be authorized to impose an increase on its share of | ||||||
26 | local sales taxes by (insert rate) for a period not to |
| |||||||
| |||||||
1 | 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 the
paragraph, "public safety | ||||||
11 | purposes" means
crime prevention, detention, fire | ||||||
12 | fighting, police, medical, ambulance, or
other emergency | ||||||
13 | services.
| ||||||
14 | Votes shall be recorded as "Yes" or "No".
| ||||||
15 | (2) The proposition for transportation purposes shall | ||||||
16 | be in
substantially
the following form: | ||||||
17 | "To pay for improvements to roads and other | ||||||
18 | transportation purposes, shall (name of county) be | ||||||
19 | authorized to impose an increase on its share of local | ||||||
20 | 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 |
| |||||||
| |||||||
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 transportation | ||||||
5 | purposes shall be in substantially the following form: | ||||||
6 | "To pay for road improvements and other transportation | ||||||
7 | purposes, shall (name of county) be authorized to impose an | ||||||
8 | increase on its share of local sales taxes by (insert rate) | ||||||
9 | for a period not to 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 the purposes of this paragraph, transportation | ||||||
19 | purposes means
construction, maintenance, operation, and | ||||||
20 | improvement of
public highways, any other purpose for which | ||||||
21 | a county may expend funds under
the Illinois Highway Code, | ||||||
22 | and passenger rail transportation.
| ||||||
23 | The votes shall be recorded as "Yes" or "No".
| ||||||
24 | (3) The proposition for public facilities purposes | ||||||
25 | shall be in substantially the following form: | ||||||
26 | "To pay for public facilities purposes, shall (name of
|
| |||||||
| |||||||
1 | county) be authorized to impose an increase on its share of
| ||||||
2 | local sales taxes by (insert rate)?" | ||||||
3 | As additional information on the ballot below the
| ||||||
4 | question shall appear the following: | ||||||
5 | "This would mean that a consumer would pay an
| ||||||
6 | additional (insert amount) in sales tax for every $100 of
| ||||||
7 | tangible personal property bought at retail." | ||||||
8 | The county board may also opt to establish a sunset
| ||||||
9 | provision at which time the additional sales tax would
| ||||||
10 | cease being collected, if not terminated earlier by a vote
| ||||||
11 | of the county board. If the county board votes to include a
| ||||||
12 | sunset provision, the proposition for public facilities
| ||||||
13 | purposes shall be in substantially the following form: | ||||||
14 | "To pay for public facilities purposes, shall (name of
| ||||||
15 | county) be authorized to impose an increase on its share of
| ||||||
16 | local sales taxes by (insert rate) for a period not to
| ||||||
17 | exceed (insert number of years)?" | ||||||
18 | As additional information on the ballot below the
| ||||||
19 | question shall appear the following: | ||||||
20 | "This would mean that a consumer would pay an
| ||||||
21 | additional (insert amount) in sales tax for every $100 of
| ||||||
22 | tangible personal property bought at retail. If imposed,
| ||||||
23 | the additional tax would cease being collected at the end
| ||||||
24 | of (insert number of years), if not terminated earlier by a
| ||||||
25 | vote of the county board." | ||||||
26 | For purposes of this Section, "public facilities |
| |||||||
| |||||||
1 | purposes" means the acquisition, development, | ||||||
2 | construction, reconstruction, rehabilitation, improvement, | ||||||
3 | financing, architectural planning, and installation of | ||||||
4 | capital facilities consisting of buildings, structures, | ||||||
5 | and durable equipment and for the acquisition and | ||||||
6 | improvement of real property and interest in real property | ||||||
7 | required, or expected to be required, in connection with | ||||||
8 | the public facilities, for use by the county for the | ||||||
9 | furnishing of governmental services to its citizens, | ||||||
10 | including but not limited to museums and nursing homes. | ||||||
11 | The votes shall be recorded as "Yes" or "No". | ||||||
12 | If a majority of the electors voting on
the proposition | ||||||
13 | vote in favor of it, the county may impose the tax.
A county | ||||||
14 | may not submit more than one proposition authorized by this | ||||||
15 | Section
to the electors at any one time.
| ||||||
16 | This additional tax may not be imposed on the sales of food | ||||||
17 | for human
consumption that is to be consumed off the premises | ||||||
18 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
19 | and food which has been prepared for
immediate consumption) and | ||||||
20 | prescription and non-prescription medicines, drugs,
medical | ||||||
21 | appliances and insulin, urine testing materials, syringes, and | ||||||
22 | needles
used by diabetics. The tax imposed by a county under | ||||||
23 | this Section and
all civil penalties that may be assessed as an | ||||||
24 | incident of the tax shall be
collected and enforced by the | ||||||
25 | Illinois Department of Revenue and deposited
into a special | ||||||
26 | fund created for that purpose. The certificate
of registration |
| |||||||
| |||||||
1 | that is issued by the Department to a retailer under the
| ||||||
2 | Retailers' Occupation Tax Act shall permit the retailer to | ||||||
3 | engage in a business
that is taxable without registering | ||||||
4 | separately with the Department under an
ordinance or resolution | ||||||
5 | under this Section. The Department has full
power to administer | ||||||
6 | and enforce this Section, to collect all taxes and
penalties | ||||||
7 | due under this Section, to dispose of taxes and penalties so
| ||||||
8 | collected in the manner provided in this Section, and to | ||||||
9 | determine
all rights to credit memoranda arising on account of | ||||||
10 | the erroneous payment of
a tax or penalty under this Section. | ||||||
11 | In the administration of and compliance
with this Section, the | ||||||
12 | Department and persons who are subject to this Section
shall | ||||||
13 | (i) have the same rights, remedies, privileges, immunities, | ||||||
14 | powers, and
duties, (ii) be subject to the same conditions, | ||||||
15 | restrictions, limitations,
penalties, and definitions of | ||||||
16 | terms, and (iii) employ the same modes of
procedure as are | ||||||
17 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | ||||||
18 | 1n,
2 through 2-70 (in respect to all provisions contained in | ||||||
19 | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | ||||||
20 | (except provisions
relating to
transaction returns and quarter | ||||||
21 | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | ||||||
22 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of | ||||||
23 | the
Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
24 | Uniform Penalty and
Interest Act as if those provisions were | ||||||
25 | set forth in this Section.
| ||||||
26 | Persons subject to any tax imposed under the authority |
| |||||||
| |||||||
1 | granted in this
Section may reimburse themselves for their | ||||||
2 | sellers' tax liability by
separately stating the tax as an | ||||||
3 | additional charge, which charge may be stated
in combination, | ||||||
4 | in a single amount, with State tax which sellers are required
| ||||||
5 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
6 | schedules as the
Department may prescribe.
| ||||||
7 | Whenever the Department determines that a refund should be | ||||||
8 | made under this
Section to a claimant instead of issuing a | ||||||
9 | credit memorandum, the Department
shall notify the State | ||||||
10 | Comptroller, who shall cause the order 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 the County
Public Safety or Transportation | ||||||
14 | Retailers' Occupation Tax Fund.
| ||||||
15 | (b) If a tax has been imposed under subsection (a), a
| ||||||
16 | service occupation tax shall
also be imposed at the same rate | ||||||
17 | upon all persons engaged, in the county, in
the business
of | ||||||
18 | making sales of service, who, as an incident to making those | ||||||
19 | sales of
service, transfer tangible personal property within | ||||||
20 | the county
as an
incident to a sale of service.
This tax may | ||||||
21 | not be imposed on sales of food for human consumption that is | ||||||
22 | to
be consumed off the premises where it is sold (other than | ||||||
23 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
24 | immediate consumption) and prescription and
non-prescription | ||||||
25 | medicines, drugs, medical appliances and insulin, urine
| ||||||
26 | testing materials, syringes, and needles used by diabetics.
The |
| |||||||
| |||||||
1 | tax imposed under this subsection and all civil penalties that | ||||||
2 | may be
assessed as an incident thereof shall be collected and | ||||||
3 | enforced by the
Department of Revenue. The Department has
full | ||||||
4 | power to
administer and enforce this subsection; to collect all | ||||||
5 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
6 | penalties so collected in the manner
hereinafter provided; and | ||||||
7 | to determine all rights to credit memoranda
arising on account | ||||||
8 | of the erroneous payment of tax or penalty hereunder.
In the | ||||||
9 | administration of, and compliance with this subsection, the
| ||||||
10 | Department and persons who are subject to this paragraph shall | ||||||
11 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
12 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
13 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
14 | and definitions of terms, and (iii) employ the same
modes
of | ||||||
15 | procedure as are prescribed in Sections 2 (except that the
| ||||||
16 | reference to State in the definition of supplier maintaining a | ||||||
17 | place of
business in this State shall mean the county), 2a, 2b, | ||||||
18 | 2c, 3 through
3-50 (in respect to all provisions therein other | ||||||
19 | than the State rate of
tax), 4 (except that the reference to | ||||||
20 | the State shall be to the county),
5, 7, 8 (except that the | ||||||
21 | jurisdiction to which the tax shall be a debt to
the extent | ||||||
22 | indicated in that Section 8 shall be the county), 9 (except as
| ||||||
23 | to the disposition of taxes and penalties collected), 10, 11, | ||||||
24 | 12 (except the reference therein to Section 2b of the
| ||||||
25 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
26 | to the State
shall mean the county), Section 15, 16,
17, 18, 19 |
| |||||||
| |||||||
1 | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | ||||||
2 | Uniform Penalty and Interest Act, as fully as if those | ||||||
3 | provisions were
set forth 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 County Public Safety or Transportation | ||||||
19 | Retailers' Occupation Fund.
| ||||||
20 | Nothing in this subsection shall be construed to authorize | ||||||
21 | the county
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 | (c) The Department shall immediately pay over to the State | ||||||
25 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
26 | collected under this Section to be
deposited into the County |
| |||||||
| |||||||
1 | Public Safety or Transportation Retailers'
Occupation Tax | ||||||
2 | Fund, which
shall be an unappropriated trust fund held outside | ||||||
3 | of the State treasury. | ||||||
4 | As soon as possible after the first day of each month, | ||||||
5 | beginning January 1, 2011, upon certification of the Department | ||||||
6 | of Revenue, the Comptroller shall order transferred, and the | ||||||
7 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
8 | local sales tax increment, as defined in the Innovation | ||||||
9 | Development and Economy Act, collected under this Section | ||||||
10 | during the second preceding calendar month for sales within a | ||||||
11 | STAR bond district. | ||||||
12 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
13 | on 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 the counties from which | ||||||
16 | retailers have paid
taxes or penalties to the Department during | ||||||
17 | the second preceding
calendar month. The amount to be paid to | ||||||
18 | each county, and deposited by the
county into its special fund | ||||||
19 | created for the purposes of this Section, shall
be the amount | ||||||
20 | (not
including credit memoranda) collected under this Section | ||||||
21 | during the second
preceding
calendar month by the Department | ||||||
22 | plus an amount the Department determines is
necessary to offset | ||||||
23 | any amounts that were erroneously paid to a different
taxing | ||||||
24 | body, and not including (i) an amount equal to the amount of | ||||||
25 | refunds
made
during the second preceding calendar month by the | ||||||
26 | Department on behalf of
the county , and (ii) any amount that |
| |||||||
| |||||||
1 | the Department determines is
necessary to offset any amounts | ||||||
2 | that were payable to a different taxing body
but were | ||||||
3 | erroneously paid to the county , and (iii) any amounts that are | ||||||
4 | transferred to the STAR Bonds Revenue Fund . Within 10 days | ||||||
5 | after receipt by the
Comptroller of the disbursement | ||||||
6 | certification to the counties provided for in
this Section to | ||||||
7 | be given to the Comptroller by the Department, the Comptroller
| ||||||
8 | shall cause the orders to be drawn for the respective amounts | ||||||
9 | in accordance
with directions contained in the certification.
| ||||||
10 | In addition to the disbursement required by the preceding | ||||||
11 | paragraph, an
allocation shall be made in March of each year to | ||||||
12 | each county that received
more than $500,000 in disbursements | ||||||
13 | under the preceding paragraph in the
preceding calendar year. | ||||||
14 | The allocation shall be in an amount equal to the
average | ||||||
15 | monthly distribution made to each such county under the | ||||||
16 | preceding
paragraph during the preceding calendar year | ||||||
17 | (excluding the 2 months of
highest receipts). The distribution | ||||||
18 | made in March of each year subsequent to
the year in which an | ||||||
19 | allocation was made pursuant to this paragraph and the
| ||||||
20 | preceding paragraph shall be reduced by the amount allocated | ||||||
21 | and disbursed
under this paragraph in the preceding calendar | ||||||
22 | year. The Department shall
prepare and certify to the | ||||||
23 | Comptroller for disbursement the allocations made in
| ||||||
24 | accordance with this paragraph.
| ||||||
25 | (d) For the purpose of determining the local governmental | ||||||
26 | unit whose tax is
applicable, a retail sale by a producer of |
| |||||||
| |||||||
1 | coal or another mineral mined in
Illinois is a sale at retail | ||||||
2 | at the place where the coal or other mineral mined
in Illinois | ||||||
3 | is extracted from the earth. This paragraph does not apply to | ||||||
4 | coal
or another mineral when it is delivered or shipped by the | ||||||
5 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
6 | sale is exempt under the United States
Constitution as a sale | ||||||
7 | in interstate or foreign commerce.
| ||||||
8 | (e) Nothing in this Section shall be construed to authorize | ||||||
9 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
10 | business that under the Constitution
of the United States may | ||||||
11 | not be made the subject of taxation by this State.
| ||||||
12 | (e-5) If a county imposes a tax under this Section, the | ||||||
13 | county board may,
by ordinance, discontinue or lower the rate | ||||||
14 | of the tax. If the county board
lowers the tax rate or | ||||||
15 | discontinues the tax, a referendum must be
held in accordance | ||||||
16 | with subsection (a) of this Section in order to increase the
| ||||||
17 | rate of the tax or to reimpose the discontinued tax.
| ||||||
18 | (f) Beginning April 1, 1998, the results of any election | ||||||
19 | authorizing a
proposition to impose a tax
under this Section or | ||||||
20 | effecting a change in the rate of tax, or any ordinance
| ||||||
21 | lowering the rate or discontinuing the tax,
shall be certified
| ||||||
22 | by the
county clerk and filed with the Illinois Department of | ||||||
23 | Revenue
either (i) on or
before the first day of April, | ||||||
24 | whereupon the Department shall proceed to
administer and | ||||||
25 | enforce the tax as of the first day of July next following
the | ||||||
26 | filing; or (ii)
on or before the first day of October, |
| |||||||
| |||||||
1 | whereupon the
Department shall proceed to administer and | ||||||
2 | enforce the tax as of the first
day of January next following | ||||||
3 | the filing.
| ||||||
4 | (g) When certifying the amount of a monthly disbursement to | ||||||
5 | a county under
this
Section, the Department shall increase or | ||||||
6 | decrease the amounts by an amount
necessary to offset any | ||||||
7 | miscalculation of previous disbursements. The offset
amount | ||||||
8 | shall be the amount erroneously disbursed within the previous 6 | ||||||
9 | months
from the time a miscalculation is discovered.
| ||||||
10 | (h) This Section may be cited as the "Special County | ||||||
11 | Occupation Tax
For Public Safety, Public Facilities, or | ||||||
12 | Transportation Law".
| ||||||
13 | (i) For purposes of this Section, "public safety" includes, | ||||||
14 | but is not
limited to, crime prevention, detention, fire | ||||||
15 | fighting, police, medical,
ambulance, or other emergency
| ||||||
16 | services. The county may share tax proceeds received under this | ||||||
17 | Section for public safety purposes, including proceeds | ||||||
18 | received before August 4, 2009 ( the effective date of Public | ||||||
19 | Act 96-124) this amendatory Act of the 96th General Assembly , | ||||||
20 | with any fire protection district located in the county. For | ||||||
21 | the purposes of this Section, "transportation" includes, but
is | ||||||
22 | not limited to, the construction,
maintenance, operation, and | ||||||
23 | improvement of public highways, any other
purpose for which a | ||||||
24 | county may expend funds under the Illinois Highway Code,
and | ||||||
25 | passenger rail transportation. For the purposes of this | ||||||
26 | Section, "public facilities purposes" includes, but is not |
| |||||||
| |||||||
1 | limited to, the acquisition, development, construction, | ||||||
2 | reconstruction, rehabilitation, improvement, financing, | ||||||
3 | architectural planning, and installation of capital facilities | ||||||
4 | consisting of buildings, structures, and durable equipment and | ||||||
5 | for the acquisition and improvement of real property and | ||||||
6 | interest in real property required, or expected to be required, | ||||||
7 | in connection with the public facilities, for use by the county | ||||||
8 | for the furnishing of governmental services to its citizens, | ||||||
9 | including but not limited to museums and nursing homes. | ||||||
10 | (j) The Department may promulgate rules to implement Public | ||||||
11 | Act 95-1002 this amendatory Act of the 95th General Assembly | ||||||
12 | only to the extent necessary to apply the existing rules for | ||||||
13 | the Special County Retailers' Occupation Tax for Public Safety | ||||||
14 | to this new purpose for public facilities.
| ||||||
15 | (Source: P.A. 95-474, eff. 1-1-08; 95-1002, eff. 11-20-08; | ||||||
16 | 96-124, eff. 8-4-09; 96-622, eff. 8-24-09; revised 11-3-09.) | ||||||
17 | (Text of Section after amendment by P.A. 96-845 )
| ||||||
18 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
| ||||||
19 | For Public Safety, Public Facilities, or Transportation. | ||||||
20 | (a) The county board of any county may impose a
tax upon | ||||||
21 | all persons engaged in the business of selling tangible | ||||||
22 | personal
property, other than personal property titled or | ||||||
23 | registered with an agency of
this State's government, at retail | ||||||
24 | in the county on the gross receipts from the
sales made in the | ||||||
25 | course of business to provide revenue to be used exclusively
|
| |||||||
| |||||||
1 | for public safety, public facility, or transportation purposes | ||||||
2 | in that county, if a
proposition for the
tax has been submitted | ||||||
3 | to the electors of that county and
approved by a majority of | ||||||
4 | those voting on the question. If imposed, this tax
shall be | ||||||
5 | imposed only in one-quarter percent increments. By resolution, | ||||||
6 | the
county board may order the proposition to be submitted at | ||||||
7 | any election.
If the tax is imposed for
transportation purposes | ||||||
8 | for expenditures for public highways or as
authorized
under the | ||||||
9 | Illinois Highway Code, the county board must publish notice
of | ||||||
10 | the existence of its long-range highway transportation
plan as | ||||||
11 | required or described in Section 5-301 of the Illinois
Highway | ||||||
12 | Code and must make the plan publicly available prior to
| ||||||
13 | approval of the ordinance or resolution
imposing the tax. If | ||||||
14 | the tax is imposed for transportation purposes for
expenditures | ||||||
15 | for passenger rail transportation, the county board must | ||||||
16 | publish
notice of the existence of its long-range passenger | ||||||
17 | rail transportation plan
and
must make the plan publicly | ||||||
18 | available prior to approval of the ordinance or
resolution | ||||||
19 | imposing the tax. | ||||||
20 | If a tax is imposed for public facilities purposes, then | ||||||
21 | the name of the project may be included in the proposition at | ||||||
22 | the discretion of the county board as determined in the | ||||||
23 | enabling resolution. For example, the "XXX Nursing Home" or the | ||||||
24 | "YYY Museum". | ||||||
25 | The county clerk shall certify the
question to the proper | ||||||
26 | election authority, who
shall submit the proposition at an |
| |||||||
| |||||||
1 | election in accordance with the general
election law.
| ||||||
2 | (1) The proposition for public safety purposes shall be | ||||||
3 | in
substantially the following form: | ||||||
4 | "To pay for public safety purposes, shall (name of | ||||||
5 | county) be authorized to impose an increase on its share of | ||||||
6 | local sales taxes by (insert rate)?" | ||||||
7 | As additional information on the ballot below the | ||||||
8 | question shall appear the following: | ||||||
9 | "This would mean that a consumer would pay an | ||||||
10 | additional (insert amount) in sales tax for every $100 of | ||||||
11 | tangible personal property bought at retail."
| ||||||
12 | The county board may also opt to establish a sunset | ||||||
13 | provision at which time the additional sales tax would | ||||||
14 | cease being collected, if not terminated earlier by a vote | ||||||
15 | of the county board. If the county board votes to include a | ||||||
16 | sunset provision, the proposition for public safety | ||||||
17 | purposes shall be in substantially the following form: | ||||||
18 | "To pay for public safety purposes, shall (name of | ||||||
19 | county) be authorized to impose an increase on its share of | ||||||
20 | local sales taxes by (insert rate) for a period not to | ||||||
21 | exceed (insert number of years)?" | ||||||
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. If imposed, |
| |||||||
| |||||||
1 | the additional tax would cease being collected at the end | ||||||
2 | of (insert number of years), if not terminated earlier by a | ||||||
3 | vote of the county board."
| ||||||
4 | For the purposes of the
paragraph, "public safety | ||||||
5 | purposes" means
crime prevention, detention, fire | ||||||
6 | fighting, police, medical, ambulance, or
other emergency | ||||||
7 | services.
| ||||||
8 | Votes shall be recorded as "Yes" or "No".
| ||||||
9 | (2) The proposition for transportation purposes shall | ||||||
10 | be in
substantially
the following form: | ||||||
11 | "To pay for improvements to roads and other | ||||||
12 | transportation purposes, shall (name of county) be | ||||||
13 | authorized to impose an increase on its share of local | ||||||
14 | sales taxes by (insert rate)?" | ||||||
15 | As additional information on the ballot below the | ||||||
16 | question shall appear the following: | ||||||
17 | "This would mean that a consumer would pay an | ||||||
18 | additional (insert amount) in sales tax for every $100 of | ||||||
19 | tangible personal property bought at retail."
| ||||||
20 | The county board may also opt to establish a sunset | ||||||
21 | provision at which time the additional sales tax would | ||||||
22 | cease being collected, if not terminated earlier by a vote | ||||||
23 | of the county board. If the county board votes to include a | ||||||
24 | sunset provision, the proposition for transportation | ||||||
25 | purposes shall be in substantially the following form: | ||||||
26 | "To pay for road improvements and other transportation |
| |||||||
| |||||||
1 | purposes, shall (name of county) be authorized to impose an | ||||||
2 | increase on its share of local sales taxes by (insert rate) | ||||||
3 | for a period not to exceed (insert number of years)?" | ||||||
4 | As additional information on the ballot below the | ||||||
5 | question shall appear the following: | ||||||
6 | "This would mean that a consumer would pay an | ||||||
7 | additional (insert amount) in sales tax for every $100 of | ||||||
8 | tangible personal property bought at retail. If imposed, | ||||||
9 | the additional tax would cease being collected at the end | ||||||
10 | of (insert number of years), if not terminated earlier by a | ||||||
11 | vote of the county board."
| ||||||
12 | For the purposes of this paragraph, transportation | ||||||
13 | purposes means
construction, maintenance, operation, and | ||||||
14 | improvement of
public highways, any other purpose for which | ||||||
15 | a county may expend funds under
the Illinois Highway Code, | ||||||
16 | and passenger rail transportation.
| ||||||
17 | The votes shall be recorded as "Yes" or "No".
| ||||||
18 | (3) The proposition for public facilities purposes | ||||||
19 | shall be in substantially the following form: | ||||||
20 | "To pay for public facilities purposes, shall (name of
| ||||||
21 | county) be authorized to impose an increase on its share of
| ||||||
22 | local sales taxes by (insert rate)?" | ||||||
23 | As additional information on the ballot below the
| ||||||
24 | question shall appear the following: | ||||||
25 | "This would mean that a consumer would pay an
| ||||||
26 | additional (insert amount) in sales tax for every $100 of
|
| |||||||
| |||||||
1 | tangible personal property bought at retail." | ||||||
2 | The county board may also opt to establish a sunset
| ||||||
3 | provision at which time the additional sales tax would
| ||||||
4 | cease being collected, if not terminated earlier by a vote
| ||||||
5 | of the county board. If the county board votes to include a
| ||||||
6 | sunset provision, the proposition for public facilities
| ||||||
7 | purposes shall be in substantially the following form: | ||||||
8 | "To pay for public facilities purposes, shall (name of
| ||||||
9 | county) be authorized to impose an increase on its share of
| ||||||
10 | local sales taxes by (insert rate) for a period not to
| ||||||
11 | exceed (insert number of years)?" | ||||||
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. If imposed,
| ||||||
17 | the additional tax would cease being collected at the end
| ||||||
18 | of (insert number of years), if not terminated earlier by a
| ||||||
19 | vote of the county board." | ||||||
20 | For purposes of this Section, "public facilities | ||||||
21 | purposes" means the acquisition, development, | ||||||
22 | construction, reconstruction, rehabilitation, improvement, | ||||||
23 | financing, architectural planning, and installation of | ||||||
24 | capital facilities consisting of buildings, structures, | ||||||
25 | and durable equipment and for the acquisition and | ||||||
26 | improvement of real property and interest in real property |
| |||||||
| |||||||
1 | required, or expected to be required, in connection with | ||||||
2 | the public facilities, for use by the county for the | ||||||
3 | furnishing of governmental services to its citizens, | ||||||
4 | including but not limited to museums and nursing homes. | ||||||
5 | The votes shall be recorded as "Yes" or "No". | ||||||
6 | If a majority of the electors voting on
the proposition | ||||||
7 | vote in favor of it, the county may impose the tax.
A county | ||||||
8 | may not submit more than one proposition authorized by this | ||||||
9 | Section
to the electors at any one time.
| ||||||
10 | This additional tax may not be imposed on the sales of food | ||||||
11 | for human
consumption that is to be consumed off the premises | ||||||
12 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
13 | and food which has been prepared for
immediate consumption) and | ||||||
14 | prescription and non-prescription medicines, drugs,
medical | ||||||
15 | appliances and insulin, urine testing materials, syringes, and | ||||||
16 | needles
used by diabetics. The tax imposed by a county under | ||||||
17 | this Section and
all civil penalties that may be assessed as an | ||||||
18 | incident of the tax shall be
collected and enforced by the | ||||||
19 | Illinois Department of Revenue and deposited
into a special | ||||||
20 | fund created for that purpose. The certificate
of registration | ||||||
21 | that is issued by the Department to a retailer under the
| ||||||
22 | Retailers' Occupation Tax Act shall permit the retailer to | ||||||
23 | engage in a business
that is taxable without registering | ||||||
24 | separately with the Department under an
ordinance or resolution | ||||||
25 | under this Section. The Department has full
power to administer | ||||||
26 | and enforce this Section, to collect all taxes and
penalties |
| |||||||
| |||||||
1 | due under this Section, to dispose of taxes and penalties so
| ||||||
2 | collected in the manner provided in this Section, and to | ||||||
3 | determine
all rights to credit memoranda arising on account of | ||||||
4 | the erroneous payment of
a tax or penalty under this Section. | ||||||
5 | In the administration of and compliance
with this Section, the | ||||||
6 | Department and persons who are subject to this Section
shall | ||||||
7 | (i) have the same rights, remedies, privileges, immunities, | ||||||
8 | powers, and
duties, (ii) be subject to the same conditions, | ||||||
9 | restrictions, limitations,
penalties, and definitions of | ||||||
10 | terms, and (iii) employ the same modes of
procedure as are | ||||||
11 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | ||||||
12 | 1n,
2 through 2-70 (in respect to all provisions contained in | ||||||
13 | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | ||||||
14 | (except provisions
relating to
transaction returns and quarter | ||||||
15 | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | ||||||
16 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of | ||||||
17 | the
Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
18 | Uniform Penalty and
Interest Act as if those provisions were | ||||||
19 | set forth in this Section.
| ||||||
20 | Persons subject to any tax imposed under the authority | ||||||
21 | granted in this
Section may reimburse themselves for their | ||||||
22 | sellers' tax liability by
separately stating the tax as an | ||||||
23 | additional charge, which charge may be stated
in combination, | ||||||
24 | in a single amount, with State tax which sellers are required
| ||||||
25 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
26 | schedules as the
Department may prescribe.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this
Section to a claimant instead of issuing a | ||||||
3 | credit memorandum, the Department
shall notify the State | ||||||
4 | Comptroller, who shall cause the order to be drawn for
the | ||||||
5 | amount specified and to the person named in the notification | ||||||
6 | from the
Department. The refund shall be paid by the State | ||||||
7 | Treasurer out of the County
Public Safety or Transportation | ||||||
8 | Retailers' Occupation Tax Fund.
| ||||||
9 | (b) If a tax has been imposed under subsection (a), a
| ||||||
10 | service occupation tax shall
also be imposed at the same rate | ||||||
11 | upon all persons engaged, in the county, in
the business
of | ||||||
12 | making sales of service, who, as an incident to making those | ||||||
13 | sales of
service, transfer tangible personal property within | ||||||
14 | the county
as an
incident to a sale of service.
This tax may | ||||||
15 | not be imposed on sales of food for human consumption that is | ||||||
16 | to
be consumed off the premises where it is sold (other than | ||||||
17 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
18 | immediate consumption) and prescription and
non-prescription | ||||||
19 | medicines, drugs, medical appliances and insulin, urine
| ||||||
20 | testing materials, syringes, and needles used by diabetics.
The | ||||||
21 | tax imposed under this subsection and all civil penalties that | ||||||
22 | may be
assessed as an incident thereof shall be collected and | ||||||
23 | enforced by the
Department of Revenue. The Department has
full | ||||||
24 | power to
administer and enforce this subsection; to collect all | ||||||
25 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
26 | penalties so collected in the manner
hereinafter provided; and |
| |||||||
| |||||||
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 subsection, the
| ||||||
4 | Department and persons who are subject to this paragraph shall | ||||||
5 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
6 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
7 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
8 | and definitions of terms, and (iii) employ the same
modes
of | ||||||
9 | procedure as are prescribed in Sections 2 (except that the
| ||||||
10 | reference to State in the definition of supplier maintaining a | ||||||
11 | place of
business in this State shall mean the county), 2a, 2b, | ||||||
12 | 2c, 3 through
3-50 (in respect to all provisions therein other | ||||||
13 | than the State rate of
tax), 4 (except that the reference to | ||||||
14 | the State shall be to the county),
5, 7, 8 (except that the | ||||||
15 | jurisdiction to which the tax shall be a debt to
the extent | ||||||
16 | indicated in that Section 8 shall be the county), 9 (except as
| ||||||
17 | to the disposition of taxes and penalties collected), 10, 11, | ||||||
18 | 12 (except the reference therein to Section 2b of the
| ||||||
19 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
20 | to the State
shall mean the county), Section 15, 16,
17, 18, 19 | ||||||
21 | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | ||||||
22 | Uniform Penalty and Interest Act, as fully as if those | ||||||
23 | provisions were
set 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
by separately stating the tax as an |
| |||||||
| |||||||
1 | additional charge, which
charge may be stated in combination, | ||||||
2 | in a single amount, with State tax
that servicemen are | ||||||
3 | authorized to collect under the Service Use Tax Act, in
| ||||||
4 | accordance with such bracket schedules as the Department may | ||||||
5 | prescribe.
| ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under this
subsection to a claimant instead of issuing a | ||||||
8 | credit memorandum, the Department
shall notify the State | ||||||
9 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
10 | amount specified, and to the person named, in the notification
| ||||||
11 | from the Department. The refund shall be paid by the State | ||||||
12 | Treasurer out
of the County Public Safety or Transportation | ||||||
13 | Retailers' Occupation Fund.
| ||||||
14 | Nothing in this subsection shall be construed to authorize | ||||||
15 | the county
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 the State.
| ||||||
18 | (c) The Department shall immediately pay over to the State | ||||||
19 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
20 | collected under this Section to be
deposited into the County | ||||||
21 | Public Safety or Transportation Retailers'
Occupation Tax | ||||||
22 | Fund, which
shall be an unappropriated trust fund held outside | ||||||
23 | of the State treasury. | ||||||
24 | As soon as possible after the first day of each month, | ||||||
25 | beginning January 1, 2011, upon certification of the Department | ||||||
26 | of Revenue, the Comptroller shall order transferred, and the |
| |||||||
| |||||||
1 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
2 | local sales tax increment, as defined in the Innovation | ||||||
3 | Development and Economy Act, collected under this Section | ||||||
4 | during the second preceding calendar month for sales within a | ||||||
5 | STAR bond district. | ||||||
6 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
7 | on 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 have paid
taxes or penalties to the Department during | ||||||
11 | the second preceding
calendar month. The amount to be paid to | ||||||
12 | each county, and deposited by the
county into its special fund | ||||||
13 | created for the purposes of this Section, shall
be the amount | ||||||
14 | (not
including credit memoranda) collected under this Section | ||||||
15 | during the second
preceding
calendar month by the Department | ||||||
16 | plus an amount the Department determines is
necessary to offset | ||||||
17 | any amounts that were erroneously paid to a different
taxing | ||||||
18 | body, and not including (i) an amount equal to the amount of | ||||||
19 | refunds
made
during the second preceding calendar month by the | ||||||
20 | Department on behalf of
the county , and (ii) any amount that | ||||||
21 | the Department determines is
necessary to offset any amounts | ||||||
22 | that were payable to a different taxing body
but were | ||||||
23 | erroneously paid to the county , and (iii) any amounts that are | ||||||
24 | transferred to the STAR Bonds Revenue Fund . Within 10 days | ||||||
25 | after receipt by the
Comptroller of the disbursement | ||||||
26 | certification to the counties provided for in
this Section to |
| |||||||
| |||||||
1 | be given to the Comptroller by the Department, the Comptroller
| ||||||
2 | shall cause the orders to be drawn for the respective amounts | ||||||
3 | in accordance
with directions contained in the certification.
| ||||||
4 | In addition to the disbursement required by the preceding | ||||||
5 | paragraph, an
allocation shall be made in March of each year to | ||||||
6 | each county that received
more than $500,000 in disbursements | ||||||
7 | under the preceding paragraph in the
preceding calendar year. | ||||||
8 | The allocation shall be in an amount equal to the
average | ||||||
9 | monthly distribution made to each such county under the | ||||||
10 | preceding
paragraph during the preceding calendar year | ||||||
11 | (excluding the 2 months of
highest receipts). The distribution | ||||||
12 | made in March of each year subsequent to
the year in which an | ||||||
13 | allocation was made pursuant to this paragraph and the
| ||||||
14 | preceding paragraph shall be reduced by the amount allocated | ||||||
15 | and disbursed
under this paragraph in the preceding calendar | ||||||
16 | year. The Department shall
prepare and certify to the | ||||||
17 | Comptroller for disbursement the allocations made in
| ||||||
18 | accordance with this paragraph.
| ||||||
19 | A county may direct, by ordinance, that all or a portion of | ||||||
20 | the taxes and penalties collected under the Special County | ||||||
21 | Retailers' Occupation Tax For Public Safety or Transportation | ||||||
22 | be deposited into the Transportation Development Partnership | ||||||
23 | Trust Fund. | ||||||
24 | (d) For the purpose of determining the local governmental | ||||||
25 | unit whose tax is
applicable, a retail sale by a producer of | ||||||
26 | coal or another mineral mined in
Illinois is a sale at retail |
| |||||||
| |||||||
1 | at the place where the coal or other mineral mined
in Illinois | ||||||
2 | is extracted from the earth. This paragraph does not apply to | ||||||
3 | coal
or another mineral when it is delivered or shipped by the | ||||||
4 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
5 | sale is exempt under the United States
Constitution as a sale | ||||||
6 | in interstate or foreign commerce.
| ||||||
7 | (e) Nothing in this Section shall be construed to authorize | ||||||
8 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
9 | business that under the Constitution
of the United States may | ||||||
10 | not be made the subject of taxation by this State.
| ||||||
11 | (e-5) If a county imposes a tax under this Section, the | ||||||
12 | county board may,
by ordinance, discontinue or lower the rate | ||||||
13 | of the tax. If the county board
lowers the tax rate or | ||||||
14 | discontinues the tax, a referendum must be
held in accordance | ||||||
15 | with subsection (a) of this Section in order to increase the
| ||||||
16 | rate of the tax or to reimpose the discontinued tax.
| ||||||
17 | (f) Beginning April 1, 1998, the results of any election | ||||||
18 | authorizing a
proposition to impose a tax
under this Section or | ||||||
19 | effecting a change in the rate of tax, or any ordinance
| ||||||
20 | lowering the rate or discontinuing the tax,
shall be certified
| ||||||
21 | by the
county clerk and filed with the Illinois Department of | ||||||
22 | Revenue
either (i) on or
before the first day of April, | ||||||
23 | whereupon the Department shall proceed to
administer and | ||||||
24 | enforce the tax as of the first day of July next following
the | ||||||
25 | filing; or (ii)
on or before the first day of October, | ||||||
26 | whereupon the
Department shall proceed to administer and |
| |||||||
| |||||||
1 | enforce the tax as of the first
day of January next following | ||||||
2 | the filing.
| ||||||
3 | (g) When certifying the amount of a monthly disbursement to | ||||||
4 | a county under
this
Section, the Department shall increase or | ||||||
5 | decrease the amounts by an amount
necessary to offset any | ||||||
6 | miscalculation of previous disbursements. The offset
amount | ||||||
7 | shall be the amount erroneously disbursed within the previous 6 | ||||||
8 | months
from the time a miscalculation is discovered.
| ||||||
9 | (h) This Section may be cited as the "Special County | ||||||
10 | Occupation Tax
For Public Safety, Public Facilities, or | ||||||
11 | Transportation Law".
| ||||||
12 | (i) For purposes of this Section, "public safety" includes, | ||||||
13 | but is not
limited to, crime prevention, detention, fire | ||||||
14 | fighting, police, medical,
ambulance, or other emergency
| ||||||
15 | services. The county may share tax proceeds received under this | ||||||
16 | Section for public safety purposes, including proceeds | ||||||
17 | received before August 4, 2009 ( the effective date of Public | ||||||
18 | Act 96-124) this amendatory Act of the 96th General Assembly , | ||||||
19 | with any fire protection district located in the county. For | ||||||
20 | the purposes of this Section, "transportation" includes, but
is | ||||||
21 | not limited to, the construction,
maintenance, operation, and | ||||||
22 | improvement of public highways, any other
purpose for which a | ||||||
23 | county may expend funds under the Illinois Highway Code,
and | ||||||
24 | passenger rail transportation. For the purposes of this | ||||||
25 | Section, "public facilities purposes" includes, but is not | ||||||
26 | limited to, the acquisition, development, construction, |
| |||||||
| |||||||
1 | reconstruction, rehabilitation, improvement, financing, | ||||||
2 | architectural planning, and installation of capital facilities | ||||||
3 | consisting of buildings, structures, and durable equipment and | ||||||
4 | for the acquisition and improvement of real property and | ||||||
5 | interest in real property required, or expected to be required, | ||||||
6 | in connection with the public facilities, for use by the county | ||||||
7 | for the furnishing of governmental services to its citizens, | ||||||
8 | including but not limited to museums and nursing homes. | ||||||
9 | (j) The Department may promulgate rules to implement Public | ||||||
10 | Act 95-1002 this amendatory Act of the 95th General Assembly | ||||||
11 | only to the extent necessary to apply the existing rules for | ||||||
12 | the Special County Retailers' Occupation Tax for Public Safety | ||||||
13 | to this new purpose for public facilities.
| ||||||
14 | (Source: P.A. 95-474, eff. 1-1-08; 95-1002, eff. 11-20-08; | ||||||
15 | 96-124, eff. 8-4-09; 96-622, eff. 8-24-09; 96-845, eff. 7-1-12; | ||||||
16 | revised 12-30-09.)
| ||||||
17 | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
| ||||||
18 | Sec. 5-1007. Home Rule County Service Occupation Tax Law. | ||||||
19 | The corporate
authorities of a home rule county may impose a | ||||||
20 | tax upon all persons
engaged, in such county, in the business | ||||||
21 | of making sales of service at the
same rate of tax imposed | ||||||
22 | pursuant to Section 5-1006 of the selling price of
all tangible | ||||||
23 | personal property transferred by such servicemen either in the
| ||||||
24 | form of tangible personal property or in the form of real | ||||||
25 | estate as an
incident to a sale of service. If imposed, such |
| |||||||
| |||||||
1 | tax shall only be imposed
in 1/4% increments. On and after | ||||||
2 | September 1, 1991, this additional tax may
not be imposed on | ||||||
3 | the sales of food for human consumption which is to be
consumed | ||||||
4 | off the premises where it is sold (other than alcoholic | ||||||
5 | beverages,
soft drinks and food which has been prepared for | ||||||
6 | immediate consumption) and
prescription and nonprescription | ||||||
7 | medicines, drugs, medical appliances and
insulin, urine | ||||||
8 | testing materials, syringes and needles used by diabetics.
The | ||||||
9 | tax imposed by a home rule county pursuant to this Section and | ||||||
10 | all
civil penalties that may be assessed as an incident thereof | ||||||
11 | shall be
collected and enforced by the State Department of | ||||||
12 | Revenue. The certificate
of registration which is issued by the | ||||||
13 | Department to a retailer under the
Retailers' Occupation Tax | ||||||
14 | Act or under the Service Occupation Tax Act shall
permit such | ||||||
15 | registrant to engage in a business which is taxable under any
| ||||||
16 | ordinance or resolution enacted pursuant to this Section | ||||||
17 | without
registering separately with the Department under such | ||||||
18 | ordinance or
resolution or under this Section. The Department | ||||||
19 | shall have full power
to administer and enforce this Section; | ||||||
20 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
21 | taxes and penalties so collected
in the manner hereinafter | ||||||
22 | provided; and to determine all rights to
credit memoranda | ||||||
23 | arising on account of the erroneous payment of tax or
penalty | ||||||
24 | hereunder. In the administration of, and compliance with, this
| ||||||
25 | Section the Department and persons who are subject to this | ||||||
26 | Section
shall have the same rights, remedies, privileges, |
| |||||||
| |||||||
1 | immunities, powers and
duties, and be subject to the same | ||||||
2 | conditions, restrictions,
limitations, penalties and | ||||||
3 | definitions of terms, and employ the same
modes of procedure, | ||||||
4 | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in | ||||||
5 | respect to all provisions therein other than the State rate of
| ||||||
6 | tax), 4 (except that the reference to the State shall be to the | ||||||
7 | taxing
county), 5, 7, 8 (except that the jurisdiction to which | ||||||
8 | the tax shall be a
debt to the extent indicated in that Section | ||||||
9 | 8 shall be the taxing county),
9 (except as to the disposition | ||||||
10 | of taxes and penalties collected, and
except that the returned | ||||||
11 | merchandise credit for this county tax may not be
taken against | ||||||
12 | any State tax), 10, 11, 12 (except the reference therein to
| ||||||
13 | Section 2b of the Retailers' Occupation Tax Act), 13 (except | ||||||
14 | that any
reference to the State shall mean the taxing county), | ||||||
15 | the first paragraph
of Section 15, 16, 17, 18, 19 and 20 of the | ||||||
16 | Service Occupation Tax
Act and Section 3-7 of the Uniform | ||||||
17 | Penalty and Interest Act, as fully as if
those provisions were | ||||||
18 | set forth herein.
| ||||||
19 | No tax may be imposed by a home rule county pursuant to | ||||||
20 | this Section
unless such county also imposes a tax at the same | ||||||
21 | rate pursuant to Section
5-1006.
| ||||||
22 | Persons subject to any tax imposed pursuant to the | ||||||
23 | authority granted
in this Section may reimburse themselves for | ||||||
24 | their serviceman's tax
liability hereunder by separately | ||||||
25 | stating such tax as an additional
charge, which charge may be | ||||||
26 | stated in combination, in a single amount,
with State tax which |
| |||||||
| |||||||
1 | servicemen are authorized to collect under the
Service Use Tax | ||||||
2 | Act, pursuant to such bracket schedules as the
Department may | ||||||
3 | 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. Such refund shall be paid by
the State Treasurer | ||||||
10 | out of the home rule county retailers' occupation tax fund.
| ||||||
11 | The Department shall forthwith pay over to the State | ||||||
12 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
13 | collected hereunder. | ||||||
14 | As soon as possible after the first day of each month, | ||||||
15 | beginning January 1, 2011, upon certification of the Department | ||||||
16 | of Revenue, the Comptroller shall order transferred, and the | ||||||
17 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
18 | local sales tax increment, as defined in the Innovation | ||||||
19 | Development and Economy Act, collected under this Section | ||||||
20 | during the second preceding calendar month for sales within a | ||||||
21 | STAR bond district. | ||||||
22 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
23 | on On
or before the 25th day of each calendar month, the | ||||||
24 | Department shall
prepare and certify to the Comptroller the | ||||||
25 | disbursement of stated sums
of money to named counties, the | ||||||
26 | counties to be those from
which suppliers and servicemen have |
| |||||||
| |||||||
1 | paid taxes or penalties hereunder to
the Department during the | ||||||
2 | second preceding calendar month. The amount
to be paid to each | ||||||
3 | county shall be the amount (not including credit
memoranda) | ||||||
4 | collected hereunder during the second preceding calendar
month | ||||||
5 | by the Department, 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 county , and not | ||||||
8 | including any amounts that are transferred to the STAR Bonds | ||||||
9 | Revenue Fund . Within 10 days after receipt, by the
Comptroller, | ||||||
10 | of the disbursement certification to the counties provided for
| ||||||
11 | in this Section to be given to the Comptroller by the | ||||||
12 | Department, the
Comptroller shall cause the orders to be drawn | ||||||
13 | for the respective amounts
in accordance with the directions | ||||||
14 | contained in such certification.
| ||||||
15 | In addition to the disbursement required by the preceding | ||||||
16 | paragraph, an
allocation shall be made in each year to each | ||||||
17 | county which received more
than $500,000 in disbursements under | ||||||
18 | the preceding paragraph in the
preceding calendar year. The | ||||||
19 | allocation shall be in an amount equal to the
average monthly | ||||||
20 | distribution made to each such county under the preceding
| ||||||
21 | paragraph during the preceding calendar year (excluding the 2 | ||||||
22 | months of
highest receipts). The distribution made in March of | ||||||
23 | each year
subsequent to the year in which an allocation was | ||||||
24 | made pursuant to this
paragraph and the preceding paragraph | ||||||
25 | shall be reduced by the
amount allocated and disbursed under | ||||||
26 | this paragraph in the preceding
calendar year. The Department |
| |||||||
| |||||||
1 | shall prepare and certify to the Comptroller
for disbursement | ||||||
2 | the allocations made in accordance with this paragraph.
| ||||||
3 | Nothing in this Section shall be construed to authorize a
| ||||||
4 | county to impose a tax upon the privilege of engaging in any
| ||||||
5 | business which under the Constitution of the United States may | ||||||
6 | not be
made the subject of taxation by this State.
| ||||||
7 | An ordinance or resolution imposing or discontinuing a tax | ||||||
8 | hereunder or
effecting a change in the rate thereof shall be | ||||||
9 | adopted and a certified
copy thereof filed with the Department | ||||||
10 | on or before the first day of June,
whereupon the Department | ||||||
11 | shall proceed to administer and enforce this
Section as of the | ||||||
12 | first day of September next following such adoption and
filing. | ||||||
13 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
14 | or discontinuing the tax hereunder or effecting a change in the | ||||||
15 | rate
thereof shall be adopted and a certified copy thereof | ||||||
16 | filed with the
Department on or before the first day of July, | ||||||
17 | whereupon the Department
shall proceed to administer and | ||||||
18 | enforce this Section as of the first day of
October next | ||||||
19 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
20 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
21 | hereunder or effecting a change in the rate thereof
shall be | ||||||
22 | adopted and a certified copy thereof filed with the Department | ||||||
23 | on
or before the first day of October, whereupon the Department | ||||||
24 | shall proceed
to administer and enforce this Section as of the | ||||||
25 | first day of January next
following such adoption and filing.
| ||||||
26 | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
| |||||||
| |||||||
1 | discontinuing the tax hereunder or effecting a change in the | ||||||
2 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
3 | thereof filed with the Department on
or
before the first day of | ||||||
4 | April, whereupon the Department shall proceed to
administer and | ||||||
5 | enforce this Section as of the first day of July next following
| ||||||
6 | the adoption and filing; or (ii) be adopted and a certified | ||||||
7 | copy thereof filed
with the Department on or before the first | ||||||
8 | day of October, whereupon the
Department shall proceed to | ||||||
9 | administer and enforce this Section as of the first
day of | ||||||
10 | January next following the adoption and filing.
| ||||||
11 | This Section shall be known and may be cited as the Home | ||||||
12 | Rule County
Service Occupation Tax Law.
| ||||||
13 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
14 | Section 70. The Illinois Municipal Code is amended by | ||||||
15 | changing Sections 8-4-1, 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, | ||||||
16 | 8-11-1.7, 8-11-5, and 11-74.3-6 as follows:
| ||||||
17 | (65 ILCS 5/8-4-1) (from Ch. 24, par. 8-4-1)
| ||||||
18 | Sec. 8-4-1.
No bonds shall be issued by the corporate | ||||||
19 | authorities
of any municipality until the question of | ||||||
20 | authorizing such bonds has
been submitted to the electors of | ||||||
21 | that municipality
provided that notice of the bond referendum, | ||||||
22 | if
held before July 1, 1999,
has been given in accordance with | ||||||
23 | the provisions of Section
12-5
of the Election Code in effect | ||||||
24 | at the time of the bond referendum, at least
10 and not more |
| |||||||
| |||||||
1 | than 45 days before the date of
the election, notwithstanding | ||||||
2 | the time for publication otherwise imposed by
Section 12-5,
and | ||||||
3 | approved by a
majority of the electors voting upon that | ||||||
4 | question.
Notices required in connection with the submission of | ||||||
5 | public questions
on or after July 1, 1999 shall be as set forth | ||||||
6 | in Section 12-5 of the Election
Code.
The clerk shall certify
| ||||||
7 | the proposition of the corporate authorities to the proper | ||||||
8 | election
authority who shall submit the question at an election | ||||||
9 | in accordance with
the general election law, subject to the | ||||||
10 | notice provisions set forth in this
Section.
| ||||||
11 | Notice of any such election shall contain the amount of the | ||||||
12 | bond
issue, purpose for which issued, and maximum rate of | ||||||
13 | interest.
| ||||||
14 | However, without the submission of the question of issuing | ||||||
15 | bonds to the
electors, the corporate authorities of any | ||||||
16 | municipality may authorize the
issuance of any of the following | ||||||
17 | bonds:
| ||||||
18 | (1) Bonds to refund any existing bonded indebtedness;
| ||||||
19 | (2) Bonds to fund or refund any existing judgment | ||||||
20 | indebtedness;
| ||||||
21 | (3) In any municipality of less than 500,000 population, | ||||||
22 | bonds to
anticipate the collection of installments of special | ||||||
23 | assessments and
special taxes against property owned by the | ||||||
24 | municipality and to
anticipate the collection of the amount | ||||||
25 | apportioned to the municipality
as public benefits under | ||||||
26 | Article 9;
|
| |||||||
| |||||||
1 | (4) Bonds issued by any municipality under Sections 8-4-15 | ||||||
2 | through
8-4-23, 11-23-1 through 11-23-12, 11-25-1 through | ||||||
3 | 11-26-6, 11-71-1
through 11-71-10, 11-74.4-1 through | ||||||
4 | 11-74.4-11, 11-74.5-1 through
11-74.5-15,
11-94-1 through | ||||||
5 | 11-94-7, 11-102-1 through 11-102-10,
11-103-11 through | ||||||
6 | 11-103-15, 11-118-1 through 11-118-6, 11-119-1 through
| ||||||
7 | 11-119-5, 11-129-1 through 11-129-7, 11-133-1 through | ||||||
8 | 11-133-4, 11-139-1
through 11-139-12, 11-141-1 through | ||||||
9 | 11-141-18 of this Code or 10-801
through 10-808 of the Illinois | ||||||
10 | Highway Code, as amended;
| ||||||
11 | (5) Bonds issued by the board of education of any school | ||||||
12 | district
under the provisions of Sections 34-30 through 34-36 | ||||||
13 | of The School Code,
as amended;
| ||||||
14 | (6) Bonds issued by any municipality under the provisions | ||||||
15 | of
Division 6 of this Article 8; and by any municipality under | ||||||
16 | the
provisions of Division 7 of this Article 8; or under the | ||||||
17 | provisions of
Sections 11-121-4 and 11-121-5;
| ||||||
18 | (7) Bonds to pay for the purchase of voting machines by any
| ||||||
19 | municipality that has adopted Article 24 of The Election Code, | ||||||
20 | approved
May 11, 1943, as amended;
| ||||||
21 | (8) Bonds issued by any municipality under Sections 15 and | ||||||
22 | 46 of the
"Environmental Protection Act", approved June 29, | ||||||
23 | 1970;
| ||||||
24 | (9) Bonds issued by the corporate authorities of any | ||||||
25 | municipality
under the provisions of Section 8-4-25 of this | ||||||
26 | Article 8;
|
| |||||||
| |||||||
1 | (10) Bonds issued under Section 8-4-26 of this Article 8 by | ||||||
2 | any
municipality having a board of election commissioners;
| ||||||
3 | (11) Bonds issued under the provisions of "An Act to | ||||||
4 | provide the
manner of levying or imposing taxes for the | ||||||
5 | provision of special
services to areas within the boundaries of | ||||||
6 | home rule units and nonhome
rule municipalities and counties", | ||||||
7 | approved September 21, 1973;
| ||||||
8 | (12) Bonds issued under Section 8-5-16 of this Code;
| ||||||
9 | (13) Bonds to finance the cost of the acquisition, | ||||||
10 | construction or
improvement of water or wastewater treatment | ||||||
11 | facilities mandated by an
enforceable compliance schedule | ||||||
12 | developed in connection with the federal
Clean Water Act or a | ||||||
13 | compliance order issued by the United States
Environmental | ||||||
14 | Protection Agency or the Illinois Pollution Control Board;
| ||||||
15 | provided that such bonds are authorized by an ordinance adopted | ||||||
16 | by a
three-fifths majority of the corporate authorities of the | ||||||
17 | municipality
issuing the bonds which ordinance shall specify | ||||||
18 | that the construction or
improvement of such facilities is | ||||||
19 | necessary to alleviate an emergency
condition in such | ||||||
20 | municipality;
| ||||||
21 | (14) Bonds issued by any municipality pursuant to Section
| ||||||
22 | 11-113.1-1;
| ||||||
23 | (15) Bonds issued under Sections 11-74.6-1 through | ||||||
24 | 11-74.6-45, the
Industrial Jobs Recovery Law of this Code.
| ||||||
25 | (16) Bonds issued under the Innovation Development and | ||||||
26 | Economy Act, except as may be required by Section 35 of that |
| |||||||
| |||||||
1 | Act. | ||||||
2 | (Source: P.A. 90-706, eff. 8-7-98; 90-812, eff. 1-26-99; 91-57, | ||||||
3 | eff. 6-30-99.)
| ||||||
4 | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
| ||||||
5 | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax | ||||||
6 | Act. The
corporate authorities of a home rule municipality may
| ||||||
7 | impose a tax upon all persons engaged in the business of | ||||||
8 | selling tangible
personal property, other than an item of | ||||||
9 | tangible personal property titled
or registered with an agency | ||||||
10 | of this State's government, at retail in the
municipality on | ||||||
11 | the gross receipts from these sales made in
the course of such | ||||||
12 | business. If imposed, the tax shall only
be imposed in 1/4% | ||||||
13 | increments. On and after September 1, 1991, this
additional tax | ||||||
14 | may not be imposed on the sales of food for human
consumption | ||||||
15 | that is to be consumed off the premises where it
is sold (other | ||||||
16 | than alcoholic beverages, soft drinks and food that has
been | ||||||
17 | prepared for immediate consumption) and prescription and
| ||||||
18 | nonprescription medicines, drugs, medical appliances and | ||||||
19 | insulin, urine
testing materials, syringes and needles used by | ||||||
20 | diabetics. The tax imposed
by a home rule municipality under | ||||||
21 | this Section and all
civil penalties that may be assessed as an | ||||||
22 | incident of the tax shall
be collected and enforced by the | ||||||
23 | State Department of
Revenue. The certificate of registration | ||||||
24 | that is issued by
the Department to a retailer under the | ||||||
25 | Retailers' Occupation Tax Act
shall permit the retailer to |
| |||||||
| |||||||
1 | engage in a business that is taxable
under any ordinance or | ||||||
2 | resolution enacted pursuant to
this Section without | ||||||
3 | registering separately with the Department under such
| ||||||
4 | ordinance or resolution or under this Section. The Department | ||||||
5 | shall have
full power to administer and enforce this Section; | ||||||
6 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
7 | taxes and penalties so collected in
the manner hereinafter | ||||||
8 | provided; and to determine all rights to
credit memoranda | ||||||
9 | arising on account of the erroneous payment of tax or
penalty | ||||||
10 | hereunder. In the administration of, and compliance with, this
| ||||||
11 | Section the Department and persons who are subject to this | ||||||
12 | Section shall
have the same rights, remedies, privileges, | ||||||
13 | immunities, powers and duties,
and be subject to the same | ||||||
14 | conditions, restrictions, limitations, penalties
and | ||||||
15 | definitions of terms, and employ the same modes of procedure, | ||||||
16 | as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, | ||||||
17 | 1m, 1n, 2 through
2-65 (in
respect to all provisions therein | ||||||
18 | other than the State rate of tax), 2c, 3
(except as to the | ||||||
19 | disposition of taxes and penalties collected), 4, 5, 5a,
5b, | ||||||
20 | 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, | ||||||
21 | 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and | ||||||
22 | Section 3-7 of the
Uniform Penalty and Interest Act, as fully | ||||||
23 | as if those provisions were
set forth herein.
| ||||||
24 | No tax may be imposed by a home rule municipality under | ||||||
25 | this Section
unless the municipality also imposes a tax at the | ||||||
26 | same rate under Section
8-11-5 of this Act.
|
| |||||||
| |||||||
1 | Persons subject to any tax imposed under the authority | ||||||
2 | granted in this
Section may reimburse themselves for their | ||||||
3 | seller's tax liability hereunder
by separately stating that tax | ||||||
4 | as an additional charge, which charge may be
stated in | ||||||
5 | combination, in a single amount, with State tax which sellers | ||||||
6 | are
required to collect under the Use Tax Act, pursuant to such | ||||||
7 | bracket
schedules as the Department may prescribe.
| ||||||
8 | Whenever the Department determines that a refund should be | ||||||
9 | made under
this Section 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 home rule municipal retailers' occupation | ||||||
15 | tax fund.
| ||||||
16 | The Department shall immediately pay over to the State
| ||||||
17 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
18 | collected
hereunder. | ||||||
19 | As soon as possible after the first day of each month, | ||||||
20 | beginning January 1, 2011, upon certification of the Department | ||||||
21 | of Revenue, the Comptroller shall order transferred, and the | ||||||
22 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
23 | local sales tax increment, as defined in the Innovation | ||||||
24 | Development and Economy Act, collected under this Section | ||||||
25 | during the second preceding calendar month for sales within a | ||||||
26 | STAR bond district. |
| |||||||
| |||||||
1 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
2 | on 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 named municipalities, | ||||||
5 | the municipalities to be
those from which retailers have paid | ||||||
6 | taxes or penalties hereunder to the
Department during the | ||||||
7 | second preceding calendar month. The amount to be
paid to each | ||||||
8 | municipality shall be the amount (not including credit
| ||||||
9 | memoranda) collected hereunder during the second preceding | ||||||
10 | calendar month
by the Department plus an amount the Department | ||||||
11 | determines is necessary to
offset any amounts that were | ||||||
12 | erroneously paid to a different
taxing body, and not including | ||||||
13 | an amount equal to the amount of refunds
made during the second | ||||||
14 | preceding calendar month by the Department on
behalf of such | ||||||
15 | municipality, and not including any amount that the Department
| ||||||
16 | determines is necessary to offset any amounts that were payable | ||||||
17 | to a
different taxing body but were erroneously paid to the | ||||||
18 | municipality , and not including any amounts that are | ||||||
19 | transferred to the STAR Bonds Revenue Fund . Within
10 days | ||||||
20 | after receipt by the Comptroller of the disbursement | ||||||
21 | certification
to the municipalities provided for in this | ||||||
22 | Section to be given to the
Comptroller by the Department, the | ||||||
23 | Comptroller shall cause the orders to be
drawn for the | ||||||
24 | respective amounts in accordance with the directions
contained | ||||||
25 | in the certification.
| ||||||
26 | In addition to the disbursement required by the preceding |
| |||||||
| |||||||
1 | paragraph and
in order to mitigate delays caused by | ||||||
2 | distribution procedures, an
allocation shall, if requested, be | ||||||
3 | made within 10 days after January 14,
1991, and in November of | ||||||
4 | 1991 and each year thereafter, to each
municipality that | ||||||
5 | received more than $500,000 during the preceding fiscal
year, | ||||||
6 | (July 1 through June 30) whether collected by the municipality | ||||||
7 | or
disbursed by the Department as required by this Section. | ||||||
8 | Within 10 days
after January 14, 1991, participating | ||||||
9 | municipalities shall notify the
Department in writing of their | ||||||
10 | intent to participate. In addition, for the
initial | ||||||
11 | distribution, participating municipalities shall certify to | ||||||
12 | the
Department the amounts collected by the municipality for | ||||||
13 | each month under
its home rule occupation and service | ||||||
14 | occupation tax during the period July
1, 1989 through June 30, | ||||||
15 | 1990. The allocation within 10 days after January
14, 1991, | ||||||
16 | shall be in an amount equal to the monthly average of these
| ||||||
17 | amounts, excluding the 2 months of highest receipts. The | ||||||
18 | monthly average
for the period of July 1, 1990 through June 30, | ||||||
19 | 1991 will be determined as
follows: the amounts collected by | ||||||
20 | the municipality under its home rule
occupation and service | ||||||
21 | occupation tax during the period of July 1, 1990
through | ||||||
22 | September 30, 1990, plus amounts collected by the Department | ||||||
23 | and
paid to such municipality through June 30, 1991, excluding | ||||||
24 | the 2 months of
highest receipts. The monthly average for each | ||||||
25 | subsequent period of July 1
through June 30 shall be an amount | ||||||
26 | equal to the monthly distribution made
to each such |
| |||||||
| |||||||
1 | municipality under the preceding paragraph during this period,
| ||||||
2 | excluding the 2 months of highest receipts. The distribution | ||||||
3 | made in
November 1991 and each year thereafter under this | ||||||
4 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
5 | amount allocated and disbursed
under this paragraph in the | ||||||
6 | preceding period of July 1 through June 30.
The Department | ||||||
7 | shall prepare and certify to the Comptroller for
disbursement | ||||||
8 | the allocations made in accordance with this paragraph.
| ||||||
9 | For the purpose of determining the local governmental unit | ||||||
10 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
11 | other mineral
mined in Illinois is a sale at retail at the | ||||||
12 | place where the coal or
other mineral mined in Illinois is | ||||||
13 | extracted from the earth. This
paragraph does not apply to coal | ||||||
14 | or other mineral when it is delivered
or shipped by the seller | ||||||
15 | to the purchaser at a point outside Illinois so
that the sale | ||||||
16 | is exempt under the United States Constitution as a sale in
| ||||||
17 | interstate or foreign commerce.
| ||||||
18 | Nothing in this Section shall be construed to authorize a
| ||||||
19 | municipality to impose a tax upon the privilege of engaging in | ||||||
20 | any
business which under the Constitution of the United States | ||||||
21 | may not be
made the subject of taxation by this State.
| ||||||
22 | An ordinance or resolution imposing or discontinuing a tax | ||||||
23 | hereunder or
effecting a change in the rate thereof shall be | ||||||
24 | adopted and a certified
copy thereof filed with the Department | ||||||
25 | on or before the first day of June,
whereupon the Department | ||||||
26 | shall proceed to administer and enforce this
Section as of the |
| |||||||
| |||||||
1 | first day of September next following the
adoption and filing. | ||||||
2 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
3 | or discontinuing the tax hereunder or effecting a change in the
| ||||||
4 | rate thereof shall be adopted and a certified copy thereof | ||||||
5 | filed with the
Department on or before the first day of July, | ||||||
6 | whereupon the Department
shall proceed to administer and | ||||||
7 | enforce this Section as of the first day of
October next | ||||||
8 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
9 | an ordinance or resolution imposing or discontinuing the tax | ||||||
10 | hereunder or
effecting a change in the rate thereof shall be | ||||||
11 | adopted and a certified
copy thereof filed with the Department | ||||||
12 | on or before the first day of
October, whereupon the Department | ||||||
13 | shall proceed to administer and enforce
this Section as of the | ||||||
14 | first day of January next following the
adoption and filing.
| ||||||
15 | However, a municipality located in a county with a population | ||||||
16 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
17 | at the general primary
election in
1994 may adopt an ordinance | ||||||
18 | or resolution imposing the tax under this Section
and file a | ||||||
19 | certified copy of the ordinance or resolution with the | ||||||
20 | Department on
or before July 1, 1994. The Department shall then | ||||||
21 | proceed to administer and
enforce this Section as of October 1, | ||||||
22 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
23 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
24 | change in the rate thereof shall
either (i) be adopted and a | ||||||
25 | certified copy thereof filed with the Department on
or
before | ||||||
26 | the first day of April, whereupon the Department shall proceed |
| |||||||
| |||||||
1 | to
administer and enforce this Section as of the first day of | ||||||
2 | July next following
the adoption and filing; or (ii) be adopted | ||||||
3 | and a certified copy thereof filed
with the Department on or | ||||||
4 | before the first day of October, whereupon the
Department shall | ||||||
5 | proceed to administer and enforce this Section as of the first
| ||||||
6 | day of January next following the adoption and filing.
| ||||||
7 | When certifying the amount of a monthly disbursement to a | ||||||
8 | municipality
under this Section, the Department shall increase | ||||||
9 | or decrease the amount by
an amount necessary to offset any | ||||||
10 | misallocation of previous disbursements.
The offset amount | ||||||
11 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
12 | months from the time a misallocation is discovered.
| ||||||
13 | Any unobligated balance remaining in the Municipal | ||||||
14 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
15 | was abolished by Public Act
85-1135, and all receipts of | ||||||
16 | municipal tax as a result of audits of
liability periods prior | ||||||
17 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
18 | Fund for distribution as provided by this Section prior to
the | ||||||
19 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
20 | as a
result of an assessment not arising from an audit, for | ||||||
21 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
22 | the Local Government Tax Fund
for distribution before July 1, | ||||||
23 | 1990, as provided by this Section prior to
the enactment of | ||||||
24 | Public Act 85-1135; and on and after July 1,
1990, all such | ||||||
25 | receipts shall be distributed as provided in Section
6z-18 of | ||||||
26 | the State Finance Act.
|
| |||||||
| |||||||
1 | As used in this Section, "municipal" and "municipality" | ||||||
2 | means a city,
village or incorporated town, including an | ||||||
3 | incorporated town that has
superseded a civil township.
| ||||||
4 | This Section shall be known and may be cited as the Home | ||||||
5 | Rule Municipal
Retailers' Occupation Tax Act.
| ||||||
6 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
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.
The tax imposed may not be more than 1% and may be | ||||||
19 | imposed only in
1/4% increments. The tax may not be imposed on | ||||||
20 | the sale of food for human
consumption that is
to be consumed | ||||||
21 | off the premises where it is sold (other than alcoholic
| ||||||
22 | beverages, soft drinks, and food that has been prepared for | ||||||
23 | immediate
consumption) and prescription and nonprescription | ||||||
24 | medicines, drugs, medical
appliances, and insulin, urine | ||||||
25 | testing materials, syringes, and needles used by
diabetics.
The |
| |||||||
| |||||||
1 | tax imposed by a
municipality pursuant to this Section and all | ||||||
2 | civil penalties that may be
assessed as an incident thereof | ||||||
3 | shall be collected and enforced by the
State Department of | ||||||
4 | Revenue. The certificate of registration which is
issued by the | ||||||
5 | Department to a retailer under the Retailers' Occupation Tax
| ||||||
6 | Act shall permit such retailer to engage in a business which is | ||||||
7 | taxable
under any ordinance or resolution enacted pursuant to
| ||||||
8 | 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
| ||||||
15 | of 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, 1a-1, 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), 4, 5, 5a, | ||||||
25 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 7, 8, | ||||||
26 | 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and |
| |||||||
| |||||||
1 | Section 3-7 of the Uniform Penalty and Interest
Act as fully as | ||||||
2 | if those provisions were set forth herein.
| ||||||
3 | No municipality may impose a tax under this Section unless | ||||||
4 | the municipality
also imposes a tax at the same rate under | ||||||
5 | Section 8-11-1.4 of this Code.
| ||||||
6 | Persons subject to any tax imposed pursuant to the | ||||||
7 | authority granted
in this Section may reimburse themselves for | ||||||
8 | their seller's tax
liability hereunder by separately stating | ||||||
9 | such tax 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 such notification | ||||||
18 | from the Department. Such refund shall be paid by
the State | ||||||
19 | Treasurer out of the non-home rule municipal retailers'
| ||||||
20 | occupation tax fund.
| ||||||
21 | The Department shall forthwith pay over to the State | ||||||
22 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
23 | collected hereunder. | ||||||
24 | As soon as possible after the first day of each month, | ||||||
25 | beginning January 1, 2011, upon certification of the Department | ||||||
26 | of Revenue, the Comptroller shall order transferred, and the |
| |||||||
| |||||||
1 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
2 | local sales tax increment, as defined in the Innovation | ||||||
3 | Development and Economy Act, collected under this Section | ||||||
4 | during the second preceding calendar month for sales within a | ||||||
5 | STAR bond district. | ||||||
6 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
7 | on On or
before the 25th day of each calendar month, the | ||||||
8 | Department shall
prepare and certify to the Comptroller the | ||||||
9 | disbursement of stated sums
of money to named municipalities, | ||||||
10 | the municipalities to be those from
which retailers have paid | ||||||
11 | taxes or penalties hereunder 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) collected
hereunder during the second preceding | ||||||
15 | calendar month by the Department plus
an amount the Department | ||||||
16 | determines is necessary to offset any amounts
which were | ||||||
17 | erroneously paid to a different taxing body, and not including
| ||||||
18 | an amount equal to the amount of refunds made during the second | ||||||
19 | preceding
calendar month by the Department on behalf of such | ||||||
20 | municipality, and not
including any amount which the Department | ||||||
21 | determines is necessary to offset
any amounts which were | ||||||
22 | payable to a different taxing body but were
erroneously paid to | ||||||
23 | the municipality , and not including any amounts that are | ||||||
24 | transferred to the STAR Bonds Revenue Fund . Within 10 days | ||||||
25 | after receipt, by the
Comptroller, of the disbursement | ||||||
26 | certification to the municipalities,
provided for in this |
| |||||||
| |||||||
1 | Section to be given to the Comptroller by the
Department, the | ||||||
2 | Comptroller shall cause the orders to be drawn for the
| ||||||
3 | respective amounts in accordance with the directions contained | ||||||
4 | in such
certification.
| ||||||
5 | For the purpose of determining the local governmental unit | ||||||
6 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
7 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
8 | place where the coal or
other mineral mined in Illinois is | ||||||
9 | extracted from the earth. This
paragraph does not apply to coal | ||||||
10 | or other mineral when it is delivered
or shipped by the seller | ||||||
11 | to the purchaser at a point outside Illinois so
that the sale | ||||||
12 | is exempt under the Federal Constitution as a sale in
| ||||||
13 | interstate or foreign commerce.
| ||||||
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 | When certifying the amount of a monthly disbursement to a | ||||||
19 | municipality
under this Section, the Department shall increase | ||||||
20 | or decrease such amount
by an amount necessary to offset any | ||||||
21 | misallocation of previous
disbursements. The offset amount | ||||||
22 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
23 | months from the time a misallocation is discovered.
| ||||||
24 | The Department of Revenue shall implement this amendatory | ||||||
25 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
26 | and after January 1, 2002.
|
| |||||||
| |||||||
1 | As used in this Section, "municipal" and "municipality" | ||||||
2 | means a city,
village or incorporated town, including an | ||||||
3 | incorporated town which has
superseded a civil township.
| ||||||
4 | This Section shall be known and may be cited as the | ||||||
5 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| ||||||
6 | (Source: P.A. 94-679, eff. 1-1-06.)
| ||||||
7 | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
| ||||||
8 | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | ||||||
9 | Tax Act. The
corporate authorities of a non-home rule | ||||||
10 | municipality may impose a
tax upon all persons engaged, in such | ||||||
11 | municipality, in the business of
making sales of service for | ||||||
12 | expenditure on
public infrastructure or for property tax relief | ||||||
13 | or both as defined in
Section 8-11-1.2 if approved by
| ||||||
14 | referendum as provided in Section 8-11-1.1, of the selling | ||||||
15 | price of
all tangible personal property transferred by such | ||||||
16 | servicemen either in
the form of tangible personal property or | ||||||
17 | in the form of real estate as
an incident to a sale of service.
| ||||||
18 | The tax imposed may not be more than 1% and may be imposed only | ||||||
19 | in
1/4% increments. The tax may not be imposed on the sale of | ||||||
20 | food for human
consumption that is
to be consumed off the | ||||||
21 | premises where it is sold (other than alcoholic
beverages, soft | ||||||
22 | drinks, and food that has been prepared for immediate
| ||||||
23 | consumption) and prescription and nonprescription medicines, | ||||||
24 | drugs, medical
appliances, and insulin, urine testing | ||||||
25 | materials, syringes, and needles used by
diabetics.
The tax |
| |||||||
| |||||||
1 | imposed by a municipality
pursuant to this Section and all | ||||||
2 | civil penalties that may be assessed as
an incident thereof | ||||||
3 | shall be collected and enforced by the State
Department of | ||||||
4 | Revenue. The certificate of registration which is issued
by the | ||||||
5 | Department to a retailer under the Retailers' Occupation Tax
| ||||||
6 | Act or under the Service Occupation Tax Act shall permit
such | ||||||
7 | registrant to engage in a business which is taxable under any
| ||||||
8 | ordinance or resolution enacted pursuant to this Section | ||||||
9 | without
registering separately with the Department under such | ||||||
10 | ordinance or
resolution or under this Section. The Department | ||||||
11 | shall have full power
to administer and enforce this Section; | ||||||
12 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
13 | taxes and penalties so collected
in the manner hereinafter | ||||||
14 | provided, and to determine all rights to
credit memoranda | ||||||
15 | arising on account of the erroneous payment of tax or
penalty | ||||||
16 | hereunder. In the administration of, and compliance with, this
| ||||||
17 | Section the Department and persons who are subject to this | ||||||
18 | Section
shall have the same rights, remedies, privileges, | ||||||
19 | immunities, powers and
duties, and be subject to the same | ||||||
20 | conditions, restrictions, limitations,
penalties and | ||||||
21 | definitions of terms, and employ the same modes of procedure,
| ||||||
22 | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in | ||||||
23 | respect to
all provisions therein other than the State rate of | ||||||
24 | tax), 4 (except that
the reference to the State shall be to the | ||||||
25 | taxing municipality), 5, 7, 8
(except that the jurisdiction to | ||||||
26 | which the tax shall be a debt to the
extent indicated in that |
| |||||||
| |||||||
1 | Section 8 shall be the taxing municipality), 9
(except as to | ||||||
2 | the disposition of taxes and penalties collected, and except
| ||||||
3 | that the returned merchandise credit for this municipal tax may | ||||||
4 | not be
taken against any State tax), 10, 11, 12 (except the | ||||||
5 | reference therein to
Section 2b of the Retailers' Occupation | ||||||
6 | Tax Act), 13 (except that any
reference to the State shall mean | ||||||
7 | the taxing municipality), the first
paragraph of Section 15, | ||||||
8 | 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and | ||||||
9 | Section 3-7 of the Uniform Penalty and Interest Act, as fully
| ||||||
10 | as if those provisions were set forth herein.
| ||||||
11 | No municipality may impose a tax under this Section unless | ||||||
12 | the municipality
also imposes a tax at the same rate under | ||||||
13 | Section 8-11-1.3 of this Code.
| ||||||
14 | Persons subject to any tax imposed pursuant to the | ||||||
15 | authority granted
in this Section may reimburse themselves for | ||||||
16 | their serviceman's tax
liability hereunder by separately | ||||||
17 | stating such tax as an additional
charge, which charge may be | ||||||
18 | stated in combination, in a single amount,
with State tax which | ||||||
19 | servicemen are authorized to collect under the
Service Use Tax | ||||||
20 | Act, pursuant to such bracket schedules as the
Department may | ||||||
21 | prescribe.
| ||||||
22 | Whenever the Department determines that a refund should be | ||||||
23 | made under
this Section to a claimant instead of issuing credit | ||||||
24 | memorandum, the
Department shall notify the State Comptroller, | ||||||
25 | who shall cause the
order to be drawn for the amount specified, | ||||||
26 | and to the person named,
in such notification from the |
| |||||||
| |||||||
1 | Department. Such refund shall be paid by
the State Treasurer | ||||||
2 | out of the municipal retailers' occupation 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. | ||||||
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 On
or before the 25th day of each calendar month, the | ||||||
16 | Department shall
prepare and certify to the Comptroller the | ||||||
17 | disbursement of stated sums
of money to named municipalities, | ||||||
18 | the municipalities to be those from
which suppliers and | ||||||
19 | servicemen have paid taxes or penalties hereunder to
the | ||||||
20 | Department during the second preceding calendar month. The | ||||||
21 | amount
to be paid to each municipality shall be the amount (not | ||||||
22 | including credit
memoranda) collected hereunder during the | ||||||
23 | second preceding calendar
month by the Department, and not | ||||||
24 | including an amount equal to the amount
of refunds made during | ||||||
25 | the second preceding calendar month by the
Department on behalf | ||||||
26 | of such municipality , and not including any amounts that are |
| |||||||
| |||||||
1 | transferred to the STAR Bonds Revenue Fund . Within 10 days
| ||||||
2 | after receipt, by the Comptroller, of the disbursement | ||||||
3 | certification to
the municipalities and the General Revenue | ||||||
4 | Fund, provided for in this
Section to be given to the | ||||||
5 | Comptroller by the Department, the
Comptroller shall cause the | ||||||
6 | orders to be drawn for the respective
amounts in accordance | ||||||
7 | with the directions contained in such
certification.
| ||||||
8 | The Department of Revenue shall implement this amendatory | ||||||
9 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
10 | and after January 1, 2002.
| ||||||
11 | Nothing in this Section shall be construed to authorize a
| ||||||
12 | municipality to impose a tax upon the privilege of engaging in | ||||||
13 | any
business which under the constitution of the United States | ||||||
14 | may not be
made the subject of taxation by this State.
| ||||||
15 | As used in this Section, "municipal" or "municipality" | ||||||
16 | means or refers to
a city, village or incorporated town, | ||||||
17 | including an incorporated town which
has superseded a civil | ||||||
18 | township.
| ||||||
19 | This Section shall be known and may be cited as the | ||||||
20 | "Non-Home Rule Municipal
Service Occupation Tax Act".
| ||||||
21 | (Source: P.A. 94-679, eff. 1-1-06.)
| ||||||
22 | (65 ILCS 5/8-11-1.6)
| ||||||
23 | Sec. 8-11-1.6.
Non-home rule municipal retailers | ||||||
24 | occupation tax;
municipalities between 20,000 and 25,000. The
| ||||||
25 | corporate
authorities of a non-home rule municipality with a |
| |||||||
| |||||||
1 | population of more than
20,000 but less than 25,000 that has, | ||||||
2 | prior to January 1, 1987, established a
Redevelopment Project | ||||||
3 | Area that has been certified as a State Sales Tax
Boundary and | ||||||
4 | has issued bonds or otherwise incurred indebtedness to pay for
| ||||||
5 | costs in excess of $5,000,000, which is secured in part by a | ||||||
6 | tax increment
allocation fund, in accordance with the | ||||||
7 | provisions of Division 11-74.4 of this
Code may, by passage of | ||||||
8 | an ordinance, impose a tax upon all persons engaged in
the | ||||||
9 | business of selling tangible personal property, other than on | ||||||
10 | an item of
tangible personal property that is titled and | ||||||
11 | registered by an agency of this
State's Government, at retail | ||||||
12 | in the municipality. This tax may not be
imposed on the sales | ||||||
13 | of food for human consumption that is to be consumed off
the | ||||||
14 | premises where it is sold (other than alcoholic beverages, soft | ||||||
15 | drinks, and
food that has been prepared for immediate | ||||||
16 | consumption) and prescription and
nonprescription medicines, | ||||||
17 | drugs, medical appliances and insulin, urine testing
| ||||||
18 | materials, syringes, and needles used by diabetics.
If imposed, | ||||||
19 | the tax shall
only be imposed in .25% increments of the gross | ||||||
20 | receipts from such sales made
in the course of business. Any | ||||||
21 | tax imposed by a municipality under this Sec.
and all civil | ||||||
22 | penalties that may be assessed as an incident thereof shall be
| ||||||
23 | collected and enforced by the State Department of Revenue. An | ||||||
24 | ordinance
imposing a 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 |
| |||||||
| |||||||
1 | October, whereupon the Department shall proceed
to administer | ||||||
2 | and enforce this Section as of the first day of January next
| ||||||
3 | following such adoption and filing. The certificate of | ||||||
4 | registration that is
issued by the Department to a retailer | ||||||
5 | under the Retailers' Occupation Tax Act
shall permit the | ||||||
6 | retailer to engage in a business that is taxable under any
| ||||||
7 | ordinance or resolution enacted under this Section without | ||||||
8 | registering
separately with the Department under the ordinance | ||||||
9 | or 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, | ||||||
18 | powers, and duties, and
be subject to the same conditions, | ||||||
19 | restrictions, limitations, penalties, and
definitions of | ||||||
20 | terms, and employ the same modes of procedure, as are | ||||||
21 | prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 | ||||||
22 | through 2-65 (in respect to all
provisions therein other than | ||||||
23 | the State rate of tax), 2c, 3 (except as to the
disposition of | ||||||
24 | taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
| ||||||
25 | 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and | ||||||
26 | 13 of the
Retailers' Occupation Tax Act and Section 3-7 of the |
| |||||||
| |||||||
1 | Uniform Penalty and
Interest Act as fully as if those | ||||||
2 | 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 | The Department shall forthwith pay over to the State | ||||||
22 | Treasurer, ex officio,
as trustee, all taxes and penalties | ||||||
23 | collected hereunder. | ||||||
24 | As soon as possible after the first day of each month, | ||||||
25 | beginning January 1, 2011, upon certification of the Department | ||||||
26 | of Revenue, the Comptroller shall order transferred, and the |
| |||||||
| |||||||
1 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
2 | local sales tax increment, as defined in the Innovation | ||||||
3 | Development and Economy Act, collected under this Section | ||||||
4 | during the second preceding calendar month for sales within a | ||||||
5 | STAR bond district. | ||||||
6 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
7 | on On or before the 25th
day of each calendar month, the | ||||||
8 | Department shall prepare and certify to the
Comptroller the | ||||||
9 | disbursement of stated sums of money to named municipalities,
| ||||||
10 | the municipalities to be those from which retailers have paid | ||||||
11 | taxes or
penalties hereunder 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) collected hereunder during the second preceding
| ||||||
15 | calendar month by the Department plus an amount the Department | ||||||
16 | determines is
necessary to offset any amounts that were | ||||||
17 | erroneously paid to a different
taxing body, and not including | ||||||
18 | an amount equal to the amount of refunds made
during the second | ||||||
19 | preceding calendar month by the Department on behalf of the
| ||||||
20 | municipality, and not including any amount that the Department | ||||||
21 | determines is
necessary to offset any amounts that were payable | ||||||
22 | to a different taxing body
but were erroneously paid to the | ||||||
23 | municipality , and not including any amounts that are | ||||||
24 | transferred to the STAR Bonds Revenue Fund . Within 10 days | ||||||
25 | after receipt
by the Comptroller of the disbursement | ||||||
26 | certification to the municipalities
provided for in this |
| |||||||
| |||||||
1 | Section to be given to the Comptroller by the Department,
the | ||||||
2 | Comptroller shall cause the orders to be drawn for the | ||||||
3 | respective amounts
in accordance with the directions contained | ||||||
4 | in the certification.
| ||||||
5 | For the purpose of determining the local governmental unit | ||||||
6 | whose tax is
applicable, a retail sale by a producer of coal or | ||||||
7 | other mineral mined in
Illinois is a sale at retail at the | ||||||
8 | place where the coal or other mineral
mined in Illinois is | ||||||
9 | extracted from the earth. This paragraph does not apply
to coal | ||||||
10 | or other mineral when it is delivered or shipped by the seller | ||||||
11 | to the
purchaser at a point outside Illinois so that the sale | ||||||
12 | is exempt under the
federal Constitution as a sale in | ||||||
13 | interstate or foreign commerce.
| ||||||
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 | When certifying the amount of a monthly disbursement to a | ||||||
19 | municipality under
this Section, the Department shall increase | ||||||
20 | or decrease the amount by an
amount necessary to offset any | ||||||
21 | misallocation of previous disbursements. The
offset amount | ||||||
22 | shall be the amount erroneously disbursed within the previous 6
| ||||||
23 | months from the time a misallocation is discovered.
| ||||||
24 | As used in this Section, "municipal" and "municipality" | ||||||
25 | means a city,
village, or incorporated town, including an | ||||||
26 | incorporated town that has
superseded a civil township.
|
| |||||||
| |||||||
1 | (Source: P.A. 88-334; 89-399, eff. 8-20-95.)
| ||||||
2 | (65 ILCS 5/8-11-1.7)
| ||||||
3 | Sec. 8-11-1.7.
Non-home rule municipal service occupation | ||||||
4 | tax;
municipalities between 20,000 and 25,000. The corporate | ||||||
5 | authorities of a
non-home rule municipality
with a population | ||||||
6 | of more than 20,000 but less than 25,000 as determined by the
| ||||||
7 | last preceding decennial census that has, prior to January 1, | ||||||
8 | 1987, established
a Redevelopment Project Area that has been | ||||||
9 | certified as a State Sales Tax
Boundary and has issued bonds or | ||||||
10 | otherwise incurred indebtedness to pay for
costs in excess of | ||||||
11 | $5,000,000, which is secured in part by a tax increment
| ||||||
12 | allocation fund, in accordance with the provisions of Division | ||||||
13 | 11-74.7 of this
Code may, by passage of an ordinance, impose a | ||||||
14 | tax upon all persons engaged in
the municipality in the | ||||||
15 | business of making sales of service. If imposed, the
tax shall | ||||||
16 | only be imposed in .25% increments of the selling price of all
| ||||||
17 | tangible personal property transferred by such servicemen | ||||||
18 | either in the form of
tangible personal property or in the form | ||||||
19 | of real estate as an incident to a
sale of service.
This tax | ||||||
20 | may not be imposed on the sales of food for human consumption | ||||||
21 | that
is to be consumed off the premises where it is sold (other | ||||||
22 | than alcoholic
beverages, soft drinks, and food that has been | ||||||
23 | prepared for immediate
consumption) and prescription and | ||||||
24 | nonprescription medicines, drugs, medical
appliances and | ||||||
25 | insulin, urine testing materials, syringes, and needles used by
|
| |||||||
| |||||||
1 | diabetics.
The tax imposed by a municipality under this Sec. | ||||||
2 | and all
civil penalties that may be assessed as an incident | ||||||
3 | thereof shall be collected
and enforced by the State Department | ||||||
4 | of Revenue. An ordinance
imposing a tax hereunder or effecting | ||||||
5 | a change in the rate
thereof shall be adopted and a certified | ||||||
6 | copy thereof filed with the Department
on or before the first | ||||||
7 | day of October, whereupon the Department shall proceed
to | ||||||
8 | administer and enforce this Section as of the first day of | ||||||
9 | 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, |
| |||||||
| |||||||
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), 10, 11, 12, (except the
| ||||||
11 | reference therein to Section 2b of the Retailers' Occupation | ||||||
12 | Tax Act), 13
(except that any reference to the State shall mean | ||||||
13 | the taxing municipality),
the first paragraph of Sections 15, | ||||||
14 | 16, 17, 18, 19, and 20 of the Service
Occupation Tax Act and | ||||||
15 | Section 3-7 of the Uniform Penalty and Interest Act, as
fully | ||||||
16 | as if those provisions were set forth herein.
| ||||||
17 | A tax may not be imposed by a municipality under this | ||||||
18 | Section unless the
municipality also imposes a tax at the same | ||||||
19 | rate under Section 8-11-1.6 of this
Act.
| ||||||
20 | Person subject to any tax imposed under the authority | ||||||
21 | granted in this Section
may reimburse themselves for their | ||||||
22 | servicemen's tax liability hereunder by
separately stating the | ||||||
23 | tax as an additional charge, which charge may be stated
in | ||||||
24 | combination, in a single amount, with State tax that servicemen | ||||||
25 | are
authorized to collect under the Service Use Tax Act, under | ||||||
26 | such bracket
schedules as the Department may prescribe.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this
Section to a claimant instead of issuing credit | ||||||
3 | memorandum, the Department
shall notify the State Comptroller, | ||||||
4 | who shall cause the order to be drawn for
the amount specified, | ||||||
5 | and to the person named, in such notification from the
| ||||||
6 | Department. The refund shall be paid by the State Treasurer out | ||||||
7 | of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.
| ||||||
8 | The Department shall forthwith pay over to the State | ||||||
9 | Treasurer, ex officio,
as trustee, all taxes and penalties | ||||||
10 | collected hereunder. | ||||||
11 | As soon as possible after the first day of each month, | ||||||
12 | beginning January 1, 2011, upon certification of the Department | ||||||
13 | of Revenue, the Comptroller shall order transferred, and the | ||||||
14 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
15 | local sales tax increment, as defined in the Innovation | ||||||
16 | Development and Economy Act, collected under this Section | ||||||
17 | during the second preceding calendar month for sales within a | ||||||
18 | STAR bond district. | ||||||
19 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
20 | on On or before the 25th
day of each calendar month, the | ||||||
21 | Department shall prepare and certify to the
Comptroller the | ||||||
22 | disbursement of stated sums of money to named municipalities,
| ||||||
23 | the municipalities to be those from which suppliers and | ||||||
24 | servicemen have paid
taxes or penalties hereunder to the | ||||||
25 | Department during the second preceding
calendar month. The | ||||||
26 | amount to be paid to each municipality shall be the amount
(not |
| |||||||
| |||||||
1 | including credit memoranda) collected hereunder during the | ||||||
2 | second
preceding calendar month by the Department, and not | ||||||
3 | including an amount equal
to the amount of refunds made during | ||||||
4 | the second preceding calendar month by the
Department on behalf | ||||||
5 | of such 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 and the
General Revenue | ||||||
9 | Fund, provided for in this Section to be given to the
| ||||||
10 | Comptroller by the Department, the Comptroller shall cause the | ||||||
11 | orders to be
drawn for the respective amounts in accordance | ||||||
12 | with the directions contained in
the certification.
| ||||||
13 | When certifying the amount of a monthly disbursement to a | ||||||
14 | municipality
under this Section, the Department shall increase | ||||||
15 | or decrease the amount by an
amount necessary to offset any | ||||||
16 | misallocation of previous disbursements. The
offset amount | ||||||
17 | shall be the amount erroneously disbursed within the previous 6
| ||||||
18 | months from the time a misallocation is discovered.
| ||||||
19 | Nothing in this Section shall be construed to authorize a | ||||||
20 | municipality to
impose a tax upon the privilege of engaging in | ||||||
21 | any business which under the
constitution of the United States | ||||||
22 | may not be made the subject of taxation by
this State.
| ||||||
23 | (Source: P.A. 88-334; 89-399, eff. 8-20-95.)
| ||||||
24 | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
| ||||||
25 | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax |
| |||||||
| |||||||
1 | Act. The
corporate authorities of a home rule municipality may
| ||||||
2 | impose a tax upon all persons engaged, in such municipality, in | ||||||
3 | the
business of making sales of service at the same rate of tax | ||||||
4 | imposed
pursuant to Section 8-11-1, of the selling price of all | ||||||
5 | tangible personal
property transferred by such servicemen | ||||||
6 | either in the form of tangible
personal property or in the form | ||||||
7 | of real estate as an incident to a sale of
service. If imposed, | ||||||
8 | such tax shall only be imposed in 1/4% increments. On
and after | ||||||
9 | September 1, 1991, this additional tax may not be imposed on | ||||||
10 | the
sales of food for human consumption which is to be consumed | ||||||
11 | off the
premises where it is sold (other than alcoholic | ||||||
12 | beverages, soft
drinks and food which has been prepared for | ||||||
13 | immediate consumption) and
prescription and nonprescription | ||||||
14 | medicines, drugs, medical appliances and
insulin, urine | ||||||
15 | testing materials, syringes and needles used by diabetics.
The | ||||||
16 | tax imposed by a home rule municipality
pursuant to this | ||||||
17 | Section 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 certificate of registration which is | ||||||
20 | issued
by the Department to a retailer under the Retailers' | ||||||
21 | Occupation Tax
Act or under the Service Occupation Tax Act | ||||||
22 | shall permit
such registrant to engage in a business which is | ||||||
23 | taxable under any
ordinance or resolution enacted pursuant to | ||||||
24 | this Section without
registering separately with the | ||||||
25 | Department under such ordinance or
resolution or under this | ||||||
26 | Section. The Department shall have full power
to administer and |
| |||||||
| |||||||
1 | enforce this Section; 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
Section the Department and persons who | ||||||
7 | are subject to this Section
shall have the same rights, | ||||||
8 | remedies, privileges, immunities, powers and
duties, and be | ||||||
9 | subject to the same conditions, restrictions,
limitations, | ||||||
10 | penalties and definitions of terms, and employ the same
modes | ||||||
11 | of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 | ||||||
12 | through
3-50 (in respect to all provisions therein other than | ||||||
13 | the State rate of
tax), 4 (except that the reference to the | ||||||
14 | State shall be to the taxing
municipality), 5, 7, 8 (except | ||||||
15 | that the jurisdiction to which the tax shall
be a debt to the | ||||||
16 | extent indicated in that Section 8 shall be the taxing
| ||||||
17 | municipality), 9 (except as to the disposition of taxes and | ||||||
18 | penalties
collected, and except that the returned merchandise | ||||||
19 | credit for this
municipal tax may not be taken against any | ||||||
20 | State tax), 10, 11, 12
(except the reference therein to Section | ||||||
21 | 2b of the Retailers' Occupation
Tax Act), 13 (except that any | ||||||
22 | reference to the State shall mean the
taxing municipality), the | ||||||
23 | first paragraph of Section 15, 16, 17
(except that credit | ||||||
24 | memoranda issued hereunder may not be used to
discharge any | ||||||
25 | State tax liability), 18, 19 and 20 of the Service
Occupation | ||||||
26 | Tax Act and Section 3-7 of the Uniform Penalty and Interest |
| |||||||
| |||||||
1 | Act,
as fully as if those provisions were set forth herein.
| ||||||
2 | No tax may be imposed by a home rule municipality pursuant | ||||||
3 | to this
Section unless such municipality also imposes a tax at | ||||||
4 | the same rate
pursuant to Section 8-11-1 of this Act.
| ||||||
5 | Persons subject to any tax imposed pursuant to the | ||||||
6 | authority granted
in this Section may reimburse themselves for | ||||||
7 | their serviceman's tax
liability hereunder by separately | ||||||
8 | stating such tax as an additional
charge, which charge may be | ||||||
9 | stated in combination, in a single amount,
with State tax which | ||||||
10 | servicemen are authorized to collect under the
Service Use Tax | ||||||
11 | Act, pursuant to such bracket schedules as the
Department may | ||||||
12 | prescribe.
| ||||||
13 | Whenever the Department determines that a refund should be | ||||||
14 | made under
this Section to a claimant instead of issuing credit | ||||||
15 | memorandum, the
Department shall notify the State Comptroller, | ||||||
16 | who shall cause the
order to be drawn for the amount specified, | ||||||
17 | and to the person named,
in such notification from the | ||||||
18 | Department. Such refund shall be paid by
the State Treasurer | ||||||
19 | out of the home rule municipal retailers' occupation
tax fund.
| ||||||
20 | The Department shall forthwith pay over to the State | ||||||
21 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
22 | collected hereunder. | ||||||
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 |
| |||||||
| |||||||
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 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) collected hereunder during the | ||||||
14 | second preceding calendar
month by the Department, and not | ||||||
15 | including an amount equal to the amount
of refunds made during | ||||||
16 | the second preceding calendar month by the
Department on behalf | ||||||
17 | of such municipality , and not including any amounts that are | ||||||
18 | transferred to the STAR Bonds Revenue Fund . Within 10 days | ||||||
19 | after receipt, by
the Comptroller, of the disbursement | ||||||
20 | certification to the municipalities,
provided for in this | ||||||
21 | Section to be given to the Comptroller by the
Department, the | ||||||
22 | Comptroller shall cause the orders to be drawn for the
| ||||||
23 | respective amounts in accordance with the directions contained | ||||||
24 | in such
certification.
| ||||||
25 | In addition to the disbursement required by the preceding | ||||||
26 | paragraph and
in order to mitigate delays caused by |
| |||||||
| |||||||
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. Monthly | ||||||
17 | average for the period
of July 1, 1990 through June 30, 1991 | ||||||
18 | will be determined as follows: the
amounts collected by the | ||||||
19 | 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,
|
| |||||||
| |||||||
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 | Nothing in this Section shall be construed to authorize a
| ||||||
9 | municipality to impose a tax upon the privilege of engaging in | ||||||
10 | any
business which under the constitution of the United States | ||||||
11 | may not be
made the subject of taxation by this State.
| ||||||
12 | An ordinance or resolution imposing or discontinuing a tax | ||||||
13 | hereunder or
effecting a change in the rate thereof shall be | ||||||
14 | adopted and a certified
copy thereof filed with the Department | ||||||
15 | on or before the first day of June,
whereupon the Department | ||||||
16 | shall proceed to administer and enforce this
Section as of the | ||||||
17 | first day of September next following such adoption and
filing. | ||||||
18 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
19 | or
discontinuing the tax hereunder or effecting a change in the | ||||||
20 | rate thereof
shall be adopted and a certified copy thereof | ||||||
21 | filed with the Department on
or before the first day of July, | ||||||
22 | whereupon the Department shall proceed to
administer and | ||||||
23 | enforce this Section as of the first day of October next
| ||||||
24 | following such adoption and filing. Beginning January 1, 1993, | ||||||
25 | an ordinance
or resolution imposing or discontinuing the tax | ||||||
26 | hereunder or effecting a
change in the rate thereof shall be |
| |||||||
| |||||||
1 | adopted and a certified copy thereof
filed with the Department | ||||||
2 | on or before the first day of October, whereupon
the Department | ||||||
3 | shall proceed to administer and enforce this Section as of
the | ||||||
4 | first day of January next following such adoption and filing.
| ||||||
5 | However, a municipality located in a county with a population | ||||||
6 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
7 | at the general primary
election in 1994 may adopt an ordinance | ||||||
8 | or resolution imposing the tax under
this Section and file a | ||||||
9 | certified copy of the ordinance or resolution with the
| ||||||
10 | Department on or before July 1, 1994. The Department shall then | ||||||
11 | proceed to
administer and enforce this Section as of October 1, | ||||||
12 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
13 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
14 | change in the rate thereof shall
either (i) be adopted and a | ||||||
15 | certified copy thereof filed with the Department on
or
before | ||||||
16 | the first day of April, whereupon the Department shall proceed | ||||||
17 | to
administer and enforce this Section as of the first day of | ||||||
18 | July next following
the adoption and filing; or (ii) be adopted | ||||||
19 | and a certified copy thereof filed
with the Department on or | ||||||
20 | before the first day of October, whereupon the
Department shall | ||||||
21 | proceed to administer and enforce this Section as of the first
| ||||||
22 | day of January next following the adoption and filing.
| ||||||
23 | Any unobligated balance remaining in the Municipal | ||||||
24 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
25 | was abolished by Public Act
85-1135, and all receipts of | ||||||
26 | municipal tax as a result of audits of
liability periods prior |
| |||||||
| |||||||
1 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
2 | Fund, for distribution as provided by this Section prior to
the | ||||||
3 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
4 | as a
result of an assessment not arising from an audit, for | ||||||
5 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
6 | the Local Government Tax Fund
for distribution before July 1, | ||||||
7 | 1990, as provided by this Section prior to
the enactment of | ||||||
8 | Public Act 85-1135, and on and after July 1, 1990, all
such | ||||||
9 | receipts shall be distributed as provided in Section 6z-18 of | ||||||
10 | the
State Finance Act.
| ||||||
11 | As used in this Section, "municipal" and "municipality" | ||||||
12 | means a city,
village or incorporated town, including an | ||||||
13 | incorporated town which has
superseded a civil township.
| ||||||
14 | This Section shall be known and may be cited as the Home | ||||||
15 | Rule Municipal
Service Occupation Tax Act.
| ||||||
16 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
17 | (65 ILCS 5/11-74.3-6) | ||||||
18 | Sec. 11-74.3-6. Business district revenue and obligations. | ||||||
19 | (a) If the corporate authorities of a municipality have | ||||||
20 | approved a business district development or redevelopment plan | ||||||
21 | and have elected to impose a tax by ordinance pursuant to | ||||||
22 | subsections (b), (c), or (d) of this Section, each year after | ||||||
23 | the date of the approval of the ordinance and until all | ||||||
24 | business district project costs and all municipal obligations | ||||||
25 | financing the business district project costs, if any, have |
| |||||||
| |||||||
1 | been paid in accordance with the business district development | ||||||
2 | or redevelopment plan, but in no event longer than 23 years | ||||||
3 | after the date of adoption of the ordinance approving the | ||||||
4 | business district development or redevelopment plan, all | ||||||
5 | amounts generated by the retailers' occupation tax and service | ||||||
6 | occupation tax shall be collected and the tax shall be enforced | ||||||
7 | by the Department of Revenue in the same manner as all | ||||||
8 | retailers' occupation taxes and service occupation taxes | ||||||
9 | imposed in the municipality imposing the tax and all amounts | ||||||
10 | generated by the hotel operators' occupation tax shall be | ||||||
11 | collected and the tax shall be enforced by the municipality in | ||||||
12 | the same manner as all hotel operators' occupation taxes | ||||||
13 | imposed in the municipality imposing the tax. The corporate | ||||||
14 | authorities of the municipality shall deposit the proceeds of | ||||||
15 | the taxes imposed under subsections (b), (c), and (d) into a | ||||||
16 | special fund held by the corporate authorities of the | ||||||
17 | municipality called the Business District Tax Allocation Fund | ||||||
18 | for the purpose of paying business district project costs and | ||||||
19 | obligations incurred in the payment of those costs. | ||||||
20 | (b) The corporate authorities of a municipality that has | ||||||
21 | established a business district under this Division 74.3 may, | ||||||
22 | by ordinance or resolution, impose a Business District | ||||||
23 | Retailers' Occupation Tax upon all persons engaged in the | ||||||
24 | business of selling tangible personal property, other than an | ||||||
25 | item of tangible personal property titled or registered with an | ||||||
26 | agency of this State's government, at retail in the business |
| |||||||
| |||||||
1 | district at a rate not to exceed 1% of the gross receipts from | ||||||
2 | the sales made in the course of such business, to be imposed | ||||||
3 | only in 0.25% increments. The tax may not be imposed on food | ||||||
4 | for human consumption that is to be consumed off the premises | ||||||
5 | where it is sold (other than alcoholic beverages, soft drinks, | ||||||
6 | and food that has been prepared for immediate consumption),
| ||||||
7 | prescription and nonprescription medicines, drugs, medical | ||||||
8 | appliances, modifications to a motor vehicle for the purpose of | ||||||
9 | rendering it usable by a disabled person, and insulin, urine | ||||||
10 | testing materials, syringes, and needles used by diabetics, for | ||||||
11 | human use. | ||||||
12 | The tax imposed under this subsection and all civil | ||||||
13 | penalties that may be assessed as an incident thereof shall be | ||||||
14 | collected and enforced by the Department of Revenue. The | ||||||
15 | certificate of registration that is issued by the Department to | ||||||
16 | a retailer under the Retailers' Occupation Tax Act shall permit | ||||||
17 | the retailer to engage in a business that is taxable under any | ||||||
18 | ordinance or resolution enacted pursuant to this subsection | ||||||
19 | without registering separately with the Department under such | ||||||
20 | ordinance or resolution or under this subsection. The | ||||||
21 | Department of Revenue shall have full power to administer and | ||||||
22 | enforce this subsection; to collect all taxes and penalties due | ||||||
23 | under this subsection in the manner hereinafter provided; and | ||||||
24 | to determine all rights to credit memoranda arising on account | ||||||
25 | of the erroneous payment of tax or penalty under this | ||||||
26 | subsection. In the administration of, and compliance with, this |
| |||||||
| |||||||
1 | subsection, the Department and persons who are subject to this | ||||||
2 | subsection shall have the same rights, remedies, privileges, | ||||||
3 | immunities, powers and duties, and be subject to the same | ||||||
4 | conditions, restrictions, limitations, penalties, exclusions, | ||||||
5 | exemptions, and definitions of terms and employ the same modes | ||||||
6 | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 | ||||||
7 | through 2-65 (in respect to all provisions therein other than | ||||||
8 | the State rate of tax), 2c through 2h, 3 (except as to the | ||||||
9 | disposition of taxes and penalties collected), 4, 5, 5a, 5c, | ||||||
10 | 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, | ||||||
11 | 12, 13, and 14 of the Retailers' Occupation Tax Act and all | ||||||
12 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
13 | if those provisions were set forth herein. | ||||||
14 | Persons subject to any tax imposed under this subsection | ||||||
15 | may reimburse themselves for their seller's tax liability under | ||||||
16 | this subsection by separately stating the tax as an additional | ||||||
17 | charge, which charge may be stated in combination, in a single | ||||||
18 | amount, with State taxes that sellers are required to collect | ||||||
19 | under the Use Tax Act, in accordance with such bracket | ||||||
20 | schedules as the Department may prescribe. | ||||||
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 order 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 |
| |||||||
| |||||||
1 | Treasurer out of the business district retailers' occupation | ||||||
2 | tax fund. | ||||||
3 | The Department shall immediately pay over to the State | ||||||
4 | Treasurer, ex officio, as trustee, all taxes, penalties, and | ||||||
5 | interest collected under this subsection for deposit into the | ||||||
6 | business district retailers' occupation tax fund. | ||||||
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 subsection | ||||||
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 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 | from the business district retailers' occupation tax fund, the | ||||||
20 | municipalities to be those from which retailers have paid taxes | ||||||
21 | or penalties under this subsection to the Department during the | ||||||
22 | second preceding calendar month. The amount to be paid to each | ||||||
23 | municipality shall be the amount (not including credit | ||||||
24 | memoranda) collected under this subsection during the second | ||||||
25 | preceding calendar month by the Department plus an amount the | ||||||
26 | Department determines is necessary to offset any amounts that |
| |||||||
| |||||||
1 | were erroneously paid to a different taxing body, and not | ||||||
2 | including an amount equal to the amount of refunds made during | ||||||
3 | the second preceding calendar month by the Department, less 2% | ||||||
4 | of that amount, which shall be deposited into the Tax | ||||||
5 | Compliance and Administration Fund and shall be used by the | ||||||
6 | Department, subject to appropriation, to cover the costs of the | ||||||
7 | Department in administering and enforcing the provisions of | ||||||
8 | this subsection, on behalf of such municipality, and not | ||||||
9 | including any amount that the Department determines is | ||||||
10 | necessary to offset any amounts that were payable to a | ||||||
11 | different taxing body but were erroneously paid to the | ||||||
12 | municipality , and not including any amounts that are | ||||||
13 | transferred to the STAR Bonds Revenue Fund . Within 10 days | ||||||
14 | after receipt by the Comptroller of the disbursement | ||||||
15 | certification to the municipalities provided for in this | ||||||
16 | subsection to be given to the Comptroller by the Department, | ||||||
17 | the Comptroller shall cause the orders to be drawn for the | ||||||
18 | respective amounts in accordance with the directions contained | ||||||
19 | in the certification. The proceeds of the tax paid to | ||||||
20 | municipalities under this subsection shall be deposited into | ||||||
21 | the Business District Tax Allocation Fund by the municipality.
| ||||||
22 | An ordinance or resolution imposing or discontinuing the | ||||||
23 | tax under this subsection or effecting a change in the rate | ||||||
24 | thereof shall either (i) be adopted and a certified copy | ||||||
25 | thereof filed with the Department on or before the first day of | ||||||
26 | April, whereupon the Department, if all other requirements of |
| |||||||
| |||||||
1 | this subsection are met, shall proceed to administer and | ||||||
2 | enforce this subsection as of the first day of July next | ||||||
3 | following the adoption and filing; or (ii) be adopted and a | ||||||
4 | certified copy thereof filed with the Department on or before | ||||||
5 | the first day of October, whereupon, if all other requirements | ||||||
6 | of this subsection are met, the Department shall proceed to | ||||||
7 | administer and enforce this subsection as of the first day of | ||||||
8 | January next following the adoption and filing. | ||||||
9 | The Department of Revenue shall not administer or enforce | ||||||
10 | an ordinance imposing, discontinuing, or changing the rate of | ||||||
11 | the tax under this subsection, until the municipality also | ||||||
12 | provides, in the manner prescribed by the Department, the | ||||||
13 | boundaries of the business district in such a way that the | ||||||
14 | Department can determine by its address whether a business is | ||||||
15 | located in the business district. The municipality must provide | ||||||
16 | this boundary information to the Department on or before April | ||||||
17 | 1 for administration and enforcement of the tax under this | ||||||
18 | subsection by the Department beginning on the following July 1 | ||||||
19 | and on or before October 1 for administration and enforcement | ||||||
20 | of the tax under this subsection by the Department beginning on | ||||||
21 | the following January 1. The Department of Revenue shall not | ||||||
22 | administer or enforce any change made to the boundaries of a | ||||||
23 | business district until the municipality reports the boundary | ||||||
24 | change to the Department in the manner prescribed by the | ||||||
25 | Department. The municipality must provide this boundary change | ||||||
26 | information to the Department on or before April 1 for |
| |||||||
| |||||||
1 | administration and enforcement by the Department of the change | ||||||
2 | beginning on the following July 1 and on or before October 1 | ||||||
3 | for administration and enforcement by the Department of the | ||||||
4 | change beginning on the following January 1. The retailers in | ||||||
5 | the business district shall be responsible for charging the tax | ||||||
6 | imposed under this subsection. If a retailer is incorrectly | ||||||
7 | included or excluded from the list of those required to collect | ||||||
8 | the tax under this subsection, both the Department of Revenue | ||||||
9 | and the retailer shall be held harmless if they reasonably | ||||||
10 | relied on information provided by the municipality. | ||||||
11 | A municipality that imposes the tax under this subsection | ||||||
12 | must submit to the Department of Revenue any other information | ||||||
13 | as the Department may require for the administration and | ||||||
14 | enforcement of the tax.
| ||||||
15 | When certifying the amount of a monthly disbursement to a | ||||||
16 | municipality under this subsection, 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 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 this State. | ||||||
25 | If a tax is imposed under this subsection (b), a tax shall | ||||||
26 | also be imposed under subsection (c) of this Section. |
| |||||||
| |||||||
1 | (c) If a tax has been imposed under subsection (b), a | ||||||
2 | Business District Service Occupation Tax shall also be imposed | ||||||
3 | upon all persons engaged, in the business district, in the | ||||||
4 | business of making sales of service, who, as an incident to | ||||||
5 | making those sales of service, transfer tangible personal | ||||||
6 | property within the business district, either in the form of | ||||||
7 | tangible personal property or in the form of real estate as an | ||||||
8 | incident to a sale of service. The tax shall be imposed at the | ||||||
9 | same rate as the tax imposed in subsection (b) and shall not | ||||||
10 | exceed 1% of the selling price of tangible personal property so | ||||||
11 | transferred within the business district, to be imposed only in | ||||||
12 | 0.25% increments. The tax may not be imposed on food for human | ||||||
13 | consumption that is to be consumed off the premises where it is | ||||||
14 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
15 | that has been prepared for immediate consumption),
| ||||||
16 | prescription and nonprescription medicines, drugs, medical | ||||||
17 | appliances, modifications to a motor vehicle for the purpose of | ||||||
18 | rendering it usable by a disabled person, and insulin, urine | ||||||
19 | testing materials, syringes, and needles used by diabetics, for | ||||||
20 | human use. | ||||||
21 | The tax imposed under this subsection and all civil | ||||||
22 | penalties that may be assessed as an incident thereof shall be | ||||||
23 | collected and enforced by the Department of Revenue. The | ||||||
24 | certificate of registration which is issued by the Department | ||||||
25 | to a retailer under the Retailers' Occupation Tax Act or under | ||||||
26 | the Service Occupation Tax Act shall permit such registrant to |
| |||||||
| |||||||
1 | engage in a business which is taxable under any ordinance or | ||||||
2 | resolution enacted pursuant to this subsection without | ||||||
3 | registering separately with the Department under such | ||||||
4 | ordinance or resolution or under this subsection. The | ||||||
5 | Department of Revenue shall have full power to administer and | ||||||
6 | enforce this subsection; to collect all taxes and penalties due | ||||||
7 | under this subsection; to dispose of taxes and penalties so | ||||||
8 | collected in the manner hereinafter provided; and to determine | ||||||
9 | all rights to credit memoranda arising on account of the | ||||||
10 | erroneous payment of tax or penalty under this subsection. In | ||||||
11 | the administration of, and compliance with this subsection, the | ||||||
12 | Department and persons who are subject to this subsection shall | ||||||
13 | have the same rights, remedies, privileges, immunities, powers | ||||||
14 | and duties, and be subject to the same conditions, | ||||||
15 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
16 | and definitions of terms and employ the same modes of procedure | ||||||
17 | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 | ||||||
18 | (in respect to all provisions therein other than the State rate | ||||||
19 | of tax), 4 (except that the reference to the State shall be to | ||||||
20 | the business district), 5, 7, 8 (except that the jurisdiction | ||||||
21 | to which the tax shall be a debt to the extent indicated in | ||||||
22 | that Section 8 shall be the municipality), 9 (except as to the | ||||||
23 | disposition of taxes and penalties collected, and except that | ||||||
24 | the returned merchandise credit for this tax may not be taken | ||||||
25 | against any State tax), 10, 11, 12 (except the reference | ||||||
26 | therein to Section 2b of the Retailers' Occupation Tax Act), 13 |
| |||||||
| |||||||
1 | (except that any reference to the State shall mean the | ||||||
2 | municipality), 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 | Persons subject to any tax imposed under the authority | ||||||
7 | granted in this subsection may reimburse themselves for their | ||||||
8 | serviceman's tax liability hereunder by separately stating the | ||||||
9 | tax as an additional charge, which charge may be stated in | ||||||
10 | combination, in a single amount, with State tax that servicemen | ||||||
11 | are authorized to collect under the Service Use Tax Act, in | ||||||
12 | accordance with such bracket schedules as the Department may | ||||||
13 | prescribe. | ||||||
14 | Whenever the Department determines that a refund should be | ||||||
15 | made under this subsection to a claimant instead of issuing | ||||||
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 such notification | ||||||
19 | from the Department. Such refund shall be paid by the State | ||||||
20 | Treasurer out of the business district retailers' occupation | ||||||
21 | tax fund. | ||||||
22 | The Department shall forthwith pay over to the State | ||||||
23 | Treasurer, ex-officio, as trustee, all taxes, penalties, and | ||||||
24 | interest collected under this subsection for deposit into the | ||||||
25 | business district retailers' occupation tax fund. | ||||||
26 | As soon as possible after the first day of each month, |
| |||||||
| |||||||
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 subsection | ||||||
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 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 municipalities | ||||||
12 | from the business district retailers' occupation tax fund, the | ||||||
13 | municipalities to be those from which suppliers and servicemen | ||||||
14 | have paid taxes or penalties under this subsection to the | ||||||
15 | Department during the second preceding calendar month. The | ||||||
16 | amount to be paid to each municipality shall be the amount (not | ||||||
17 | including credit memoranda) collected under this subsection | ||||||
18 | during the second preceding calendar month by the Department, | ||||||
19 | less 2% of that amount, which shall be deposited into the Tax | ||||||
20 | Compliance and Administration Fund and shall be used by the | ||||||
21 | Department, subject to appropriation, to cover the costs of the | ||||||
22 | Department in administering and enforcing the provisions of | ||||||
23 | this subsection, and not including an amount equal to the | ||||||
24 | amount of refunds made during the second preceding calendar | ||||||
25 | month by the Department on behalf of such municipality , and not | ||||||
26 | including any amounts that are transferred to the STAR Bonds |
| |||||||
| |||||||
1 | Revenue Fund . Within 10 days after receipt, by the Comptroller, | ||||||
2 | of the disbursement certification to the municipalities, | ||||||
3 | provided for in this subsection to be given to the Comptroller | ||||||
4 | by the Department, the Comptroller shall cause the orders to be | ||||||
5 | drawn for the respective amounts in accordance with the | ||||||
6 | directions contained in such certification. The proceeds of the | ||||||
7 | tax paid to municipalities under this subsection shall be | ||||||
8 | deposited into the Business District Tax Allocation Fund by the | ||||||
9 | municipality. | ||||||
10 | An ordinance or resolution imposing or discontinuing the | ||||||
11 | tax under this subsection or effecting a change in the rate | ||||||
12 | 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, if all other requirements of | ||||||
15 | this subsection are met, shall proceed to administer and | ||||||
16 | enforce this subsection as of the first day of July next | ||||||
17 | following the adoption and filing; or (ii) be adopted and a | ||||||
18 | certified copy thereof filed with the Department on or before | ||||||
19 | the first day of October, whereupon, if all other conditions of | ||||||
20 | this subsection are met, the Department shall proceed to | ||||||
21 | administer and enforce this subsection as of the first day of | ||||||
22 | January next following the adoption and filing. | ||||||
23 | The Department of Revenue shall not administer or enforce | ||||||
24 | an ordinance imposing, discontinuing, or changing the rate of | ||||||
25 | the tax under this subsection, until the municipality also | ||||||
26 | provides, in the manner prescribed by the Department, the |
| |||||||
| |||||||
1 | boundaries of the business district in such a way that the | ||||||
2 | Department can determine by its address whether a business is | ||||||
3 | located in the business district. The municipality must provide | ||||||
4 | this boundary information to the Department on or before April | ||||||
5 | 1 for administration and enforcement of the tax under this | ||||||
6 | subsection by the Department beginning on the following July 1 | ||||||
7 | and on or before October 1 for administration and enforcement | ||||||
8 | of the tax under this subsection by the Department beginning on | ||||||
9 | the following January 1. The Department of Revenue shall not | ||||||
10 | administer or enforce any change made to the boundaries of a | ||||||
11 | business district until the municipality reports the boundary | ||||||
12 | change to the Department in the manner prescribed by the | ||||||
13 | Department. The municipality must provide this boundary change | ||||||
14 | information to the Department on or before April 1 for | ||||||
15 | administration and enforcement by the Department of the change | ||||||
16 | beginning on the following July 1 and on or before October 1 | ||||||
17 | for administration and enforcement by the Department of the | ||||||
18 | change beginning on the following January 1. The retailers in | ||||||
19 | the business district shall be responsible for charging the tax | ||||||
20 | imposed under this subsection. If a retailer is incorrectly | ||||||
21 | included or excluded from the list of those required to collect | ||||||
22 | the tax under this subsection, both the Department of Revenue | ||||||
23 | and the retailer shall be held harmless if they reasonably | ||||||
24 | relied on information provided by the municipality. | ||||||
25 | A municipality that imposes the tax under this subsection | ||||||
26 | must submit to the Department of Revenue any other information |
| |||||||
| |||||||
1 | as the Department may require for the administration and | ||||||
2 | enforcement of the tax.
| ||||||
3 | Nothing in this subsection shall be construed to authorize | ||||||
4 | the municipality to impose a tax upon the privilege of engaging | ||||||
5 | in any business which under the Constitution of the United | ||||||
6 | States may not be made the subject of taxation by the State. | ||||||
7 | If a tax is imposed under this subsection (c), a tax shall | ||||||
8 | also be imposed under subsection (b) of this Section. | ||||||
9 | (d) By ordinance, a municipality that has established a | ||||||
10 | business district under this Division 74.3 may impose an | ||||||
11 | occupation tax upon all persons engaged in the business | ||||||
12 | district in the business of renting, leasing, or letting rooms | ||||||
13 | in a hotel, as defined in the Hotel Operators' Occupation Tax | ||||||
14 | Act, at a rate not to exceed 1% of the gross rental receipts | ||||||
15 | from the renting, leasing, or letting of hotel rooms within the | ||||||
16 | business district, to be imposed only in 0.25% increments, | ||||||
17 | excluding, however, from gross rental receipts the proceeds of | ||||||
18 | renting, leasing, or letting to permanent residents of a hotel, | ||||||
19 | as defined in the Hotel Operators' Occupation Tax Act, and | ||||||
20 | proceeds from the tax imposed under subsection (c) of Section | ||||||
21 | 13 of the Metropolitan Pier and Exposition Authority Act. | ||||||
22 | The tax imposed by the municipality under this subsection | ||||||
23 | and all civil penalties that may be assessed as an incident to | ||||||
24 | that tax shall be collected and enforced by the municipality | ||||||
25 | imposing the tax. The municipality shall have full power to | ||||||
26 | administer and enforce this subsection, to collect all taxes |
| |||||||
| |||||||
1 | and penalties due under this subsection, to dispose of taxes | ||||||
2 | and penalties so collected in the manner provided in this | ||||||
3 | subsection, and to determine all rights to credit memoranda | ||||||
4 | arising on account of the erroneous payment of tax or penalty | ||||||
5 | under this subsection. In the administration of and compliance | ||||||
6 | with this subsection, the municipality and persons who are | ||||||
7 | subject to this subsection shall have the same rights, | ||||||
8 | remedies, privileges, immunities, powers, and duties, shall be | ||||||
9 | subject to the same conditions, restrictions, limitations, | ||||||
10 | penalties, and definitions of terms, and shall employ the same | ||||||
11 | modes of procedure as are employed with respect to a tax | ||||||
12 | adopted by the municipality under Section 8-3-14 of this Code. | ||||||
13 | Persons subject to any tax imposed under the authority | ||||||
14 | granted in this subsection may reimburse themselves for their | ||||||
15 | tax liability for that tax by separately stating that tax as an | ||||||
16 | additional charge, which charge may be stated in combination, | ||||||
17 | in a single amount, with State taxes imposed under the Hotel | ||||||
18 | Operators' Occupation Tax Act, and with any other tax. | ||||||
19 | Nothing in this subsection shall be construed to authorize | ||||||
20 | a municipality to impose a tax upon the privilege of engaging | ||||||
21 | in any business which under the Constitution of the United | ||||||
22 | States may not be made the subject of taxation by this State. | ||||||
23 | The proceeds of the tax imposed under this subsection shall | ||||||
24 | be deposited into the Business District Tax Allocation Fund.
| ||||||
25 | (e) Obligations issued pursuant to subsection (14) of | ||||||
26 | Section 11-74.3-3 shall be retired in the manner provided in |
| |||||||
| |||||||
1 | the ordinance authorizing the issuance of those obligations by | ||||||
2 | the receipts of taxes levied as authorized in subsections (12) | ||||||
3 | and (13) of Section 11-74.3-3. The ordinance shall pledge all | ||||||
4 | of the amounts in and to be deposited in the Business District | ||||||
5 | Tax Allocation Fund to the payment of business district project | ||||||
6 | costs and obligations. Obligations issued pursuant to | ||||||
7 | subsection (14) of Section 11-74.3-3 may be sold at public or | ||||||
8 | private sale at a price determined by the corporate authorities | ||||||
9 | of the municipality and no referendum approval of the electors | ||||||
10 | shall be required as a condition to the issuance of those | ||||||
11 | obligations. The ordinance authorizing the obligations may | ||||||
12 | require that the obligations contain a recital that they are | ||||||
13 | issued pursuant to subsection (14) of Section 11-74.3-3 and | ||||||
14 | this recital shall be conclusive evidence of their validity and | ||||||
15 | of the regularity of their issuance. The corporate authorities | ||||||
16 | of the municipality may also issue its obligations to refund, | ||||||
17 | in whole or in part, obligations previously issued by the | ||||||
18 | municipality under the authority of this Code, whether at or | ||||||
19 | prior to maturity. All obligations issued pursuant to | ||||||
20 | subsection (14) of Section 11-74.3-3 shall not be regarded as | ||||||
21 | indebtedness of the municipality issuing the obligations for | ||||||
22 | the purpose of any limitation imposed by law. | ||||||
23 | (f) When business district costs, including, without | ||||||
24 | limitation, all municipal obligations financing business | ||||||
25 | district project costs incurred under Section 11-74.3-3 have | ||||||
26 | been paid, any surplus funds then remaining in the Business |
| |||||||
| |||||||
1 | District Tax Allocation Fund shall be distributed to the | ||||||
2 | municipal treasurer for deposit into the municipal general | ||||||
3 | corporate fund. Upon payment of all business district project | ||||||
4 | costs and retirement of obligations, but in no event more than | ||||||
5 | 23 years after the date of adoption of the ordinance approving | ||||||
6 | the business district development or redevelopment plan, the | ||||||
7 | municipality shall adopt an ordinance immediately rescinding | ||||||
8 | the taxes imposed pursuant to subsections (12) and (13) of | ||||||
9 | Section 11-74.3-3.
| ||||||
10 | (Source: P.A. 93-1053, eff. 1-1-05; 93-1089, eff. 3-7-05.)
| ||||||
11 | Section 75. The Metropolitan Pier and Exposition Authority | ||||||
12 | Act is amended by changing Section 13 as follows:
| ||||||
13 | (70 ILCS 210/13) (from Ch. 85, par. 1233)
| ||||||
14 | Sec. 13.
(a) The Authority shall not have power to levy | ||||||
15 | taxes for any
purpose, except as provided in subsections (b), | ||||||
16 | (c), (d), (e), and (f).
| ||||||
17 | (b) By ordinance the Authority shall, as soon as | ||||||
18 | practicable after the
effective date of this amendatory Act of | ||||||
19 | 1991, impose a Metropolitan Pier and
Exposition Authority | ||||||
20 | Retailers' Occupation Tax upon all persons engaged in
the | ||||||
21 | business of selling tangible personal property at retail within | ||||||
22 | the
territory described in this subsection at the rate of 1.0% | ||||||
23 | of the gross
receipts (i) from the sale of food, alcoholic | ||||||
24 | beverages, and soft drinks
sold for consumption on the premises |
| |||||||
| |||||||
1 | where sold and (ii) from the sale of
food, alcoholic beverages, | ||||||
2 | and soft drinks sold for consumption off the
premises where | ||||||
3 | sold by a retailer whose principal source of gross receipts
is | ||||||
4 | from the sale of food, alcoholic beverages, and soft drinks | ||||||
5 | prepared for
immediate consumption.
| ||||||
6 | The tax imposed under this subsection and all civil | ||||||
7 | penalties that may
be assessed as an incident to that tax shall | ||||||
8 | be collected and enforced by the
Illinois Department of | ||||||
9 | Revenue. The Department shall have full power to
administer and | ||||||
10 | enforce this subsection, to collect all taxes and penalties so
| ||||||
11 | collected in the manner provided in this subsection, and to | ||||||
12 | determine all
rights to credit memoranda arising on account of | ||||||
13 | the erroneous payment of
tax or penalty under this subsection. | ||||||
14 | In the administration of and
compliance with this subsection, | ||||||
15 | the Department and persons who are subject
to this subsection | ||||||
16 | shall have the same rights, remedies, privileges,
immunities, | ||||||
17 | powers, and duties, shall be subject to the same conditions,
| ||||||
18 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
19 | and
definitions of terms, and shall employ the same modes of | ||||||
20 | procedure
applicable to this Retailers' Occupation Tax as are | ||||||
21 | prescribed in Sections
1, 2 through 2-65 (in respect to all | ||||||
22 | provisions of those Sections other
than the State rate of | ||||||
23 | taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes | ||||||
24 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
| ||||||
25 | 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13 and, and until | ||||||
26 | January 1, 1994, 13.5
of the Retailers' Occupation Tax Act, |
| |||||||
| |||||||
1 | and, on and after January 1, 1994, all
applicable provisions of | ||||||
2 | the Uniform Penalty and Interest Act that are not
inconsistent | ||||||
3 | with this Act, as fully as if provisions contained in those
| ||||||
4 | Sections of the Retailers' Occupation Tax Act were set forth in | ||||||
5 | this
subsection.
| ||||||
6 | Persons subject to any tax imposed under the authority | ||||||
7 | granted in
this subsection may reimburse themselves for their | ||||||
8 | seller's tax liability
under this subsection by separately | ||||||
9 | stating that tax as an additional
charge, which charge may be | ||||||
10 | stated in combination, in a single amount, with
State taxes | ||||||
11 | that sellers are required to collect under the Use Tax Act,
| ||||||
12 | pursuant to bracket schedules as the Department may prescribe.
| ||||||
13 | The retailer filing the return shall, at the time of filing the
| ||||||
14 | return, pay to the Department the amount of tax imposed under | ||||||
15 | this
subsection, less a discount of 1.75%, which is allowed to | ||||||
16 | reimburse the
retailer for the expenses incurred in keeping | ||||||
17 | records, preparing and
filing returns, remitting the tax, and | ||||||
18 | supplying data to the Department on
request.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under
this subsection to a claimant instead of issuing a | ||||||
21 | credit memorandum, the
Department shall notify the State | ||||||
22 | Comptroller, who shall cause a warrant
to be drawn for the | ||||||
23 | amount specified and to the person named in the
notification | ||||||
24 | from the Department. The refund shall be paid by the State
| ||||||
25 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
26 | trust fund
held by the State Treasurer as trustee for the |
| |||||||
| |||||||
1 | Authority.
| ||||||
2 | Nothing in this subsection authorizes the Authority to | ||||||
3 | impose a tax upon
the privilege of engaging in any business | ||||||
4 | that under the Constitution of
the United States may not be | ||||||
5 | made the subject of taxation by this State.
| ||||||
6 | The Department shall forthwith pay over to the State | ||||||
7 | Treasurer, ex
officio, as trustee for the Authority, all taxes | ||||||
8 | and penalties collected
under this subsection for deposit into | ||||||
9 | a trust fund held outside of the
State Treasury. | ||||||
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 subsection | ||||||
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 On or before the 25th day of each calendar month, the
| ||||||
20 | Department shall prepare and certify to the Comptroller the | ||||||
21 | amounts to be
paid under subsection (g) of this Section, which | ||||||
22 | shall be the amounts, not
including credit memoranda, collected | ||||||
23 | under this subsection during the second
preceding calendar | ||||||
24 | month by the Department, less any amounts determined by the
| ||||||
25 | Department to be necessary for the payment of refunds , and less | ||||||
26 | 2% of such
balance, which sum shall be deposited by the State |
| |||||||
| |||||||
1 | Treasurer into the Tax
Compliance and Administration Fund in | ||||||
2 | the State Treasury from which it shall be
appropriated to the | ||||||
3 | Department to cover the costs of the Department in
| ||||||
4 | administering and enforcing the provisions of this subsection , | ||||||
5 | and less any amounts that are transferred to the STAR Bonds | ||||||
6 | Revenue Fund . Within 10 days
after receipt by the Comptroller | ||||||
7 | of the certification, the Comptroller shall
cause the orders to | ||||||
8 | be drawn for the remaining amounts, and the Treasurer shall
| ||||||
9 | administer those amounts as required in subsection (g).
| ||||||
10 | A certificate of registration issued by the Illinois | ||||||
11 | Department of Revenue
to a retailer under the Retailers' | ||||||
12 | Occupation Tax Act shall permit the
registrant to engage in a | ||||||
13 | business that is taxed under the tax imposed
under this | ||||||
14 | subsection, and no additional registration shall be required
| ||||||
15 | under the ordinance imposing the tax or under this subsection.
| ||||||
16 | A certified copy of any ordinance imposing or discontinuing | ||||||
17 | any tax under
this subsection or effecting a change in the rate | ||||||
18 | of that tax shall be
filed with the Department, whereupon the | ||||||
19 | Department shall proceed to
administer and enforce this | ||||||
20 | subsection on behalf of the Authority as of the
first day of | ||||||
21 | the third calendar month following the date of filing.
| ||||||
22 | The tax authorized to be levied under this subsection may | ||||||
23 | be levied within
all or any part of the following described | ||||||
24 | portions of the metropolitan area:
| ||||||
25 | (1) that portion of the City of Chicago located within | ||||||
26 | the following
area: Beginning at the point of intersection |
| |||||||
| |||||||
1 | of the Cook County - DuPage
County line and York Road, then | ||||||
2 | North along York Road to its intersection
with Touhy | ||||||
3 | Avenue, then east along Touhy Avenue to its intersection | ||||||
4 | with
the Northwest Tollway, then southeast along the | ||||||
5 | Northwest Tollway to its
intersection with Lee Street, then | ||||||
6 | south along Lee Street to Higgins Road,
then south and east | ||||||
7 | along Higgins Road to its intersection with Mannheim
Road, | ||||||
8 | then south along Mannheim Road to its intersection with | ||||||
9 | Irving Park
Road, then west along Irving Park Road to its | ||||||
10 | intersection with the Cook
County - DuPage County line, | ||||||
11 | then north and west along the county line to
the point of | ||||||
12 | beginning; and
| ||||||
13 | (2) that portion of the City of Chicago located within | ||||||
14 | the following
area: Beginning at the intersection of West | ||||||
15 | 55th Street with Central
Avenue, then east along West 55th | ||||||
16 | Street to its intersection with South
Cicero Avenue, then | ||||||
17 | south along South Cicero Avenue to its intersection
with | ||||||
18 | West 63rd Street, then west along West 63rd Street to its | ||||||
19 | intersection
with South Central Avenue, then north along | ||||||
20 | South Central Avenue to the
point of beginning; and
| ||||||
21 | (3) that portion of the City of Chicago located within | ||||||
22 | the following
area: Beginning at the point 150 feet west of | ||||||
23 | the intersection of the west
line of North Ashland Avenue | ||||||
24 | and the north line of West Diversey Avenue,
then north 150 | ||||||
25 | feet, then east along a line 150 feet north of the north
| ||||||
26 | line of West Diversey Avenue extended to the shoreline of |
| |||||||
| |||||||
1 | Lake Michigan,
then following the shoreline of Lake | ||||||
2 | Michigan (including Navy Pier and all
other improvements | ||||||
3 | fixed to land, docks, or piers) to the point where the
| ||||||
4 | shoreline of Lake Michigan and the Adlai E. Stevenson | ||||||
5 | Expressway extended
east to that shoreline intersect, then | ||||||
6 | west along the Adlai E. Stevenson
Expressway to a point 150 | ||||||
7 | feet west of the west line of South Ashland
Avenue, then | ||||||
8 | north along a line 150 feet west of the west line of South | ||||||
9 | and
North Ashland Avenue to the point of beginning.
| ||||||
10 | The tax authorized to be levied under this subsection may | ||||||
11 | also be
levied on food, alcoholic beverages, and soft drinks | ||||||
12 | sold on boats and
other watercraft departing from and returning | ||||||
13 | to the shoreline of Lake
Michigan (including Navy Pier and all | ||||||
14 | other improvements fixed to land,
docks, or piers) described in | ||||||
15 | item (3).
| ||||||
16 | (c) By ordinance the Authority shall, as soon as | ||||||
17 | practicable after the
effective date of this amendatory Act of | ||||||
18 | 1991, impose an occupation tax
upon all persons engaged in the | ||||||
19 | corporate limits of the City of Chicago in
the business of | ||||||
20 | renting, leasing, or letting rooms in a hotel, as defined
in | ||||||
21 | the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of | ||||||
22 | the gross
rental receipts from the renting, leasing, or letting | ||||||
23 | of hotel rooms within
the City of Chicago, excluding, however, | ||||||
24 | from gross rental receipts
the proceeds of renting, leasing, or | ||||||
25 | letting to permanent residents of
a hotel, as defined in that | ||||||
26 | Act. Gross rental receipts shall not include
charges that are |
| |||||||
| |||||||
1 | added on account of the liability arising from any tax
imposed | ||||||
2 | by the State or any governmental agency on the occupation of
| ||||||
3 | renting, leasing, or letting rooms in a hotel.
| ||||||
4 | The tax imposed by the Authority under this subsection and | ||||||
5 | all civil
penalties that may be assessed as an incident to that | ||||||
6 | tax shall be collected
and enforced by the Illinois Department | ||||||
7 | of Revenue. The certificate of
registration that is issued by | ||||||
8 | the Department to a lessor under the Hotel
Operators' | ||||||
9 | Occupation Tax Act shall permit that registrant to engage in a
| ||||||
10 | business that is taxable under any ordinance enacted under this
| ||||||
11 | subsection without registering separately with the Department | ||||||
12 | under that
ordinance or under this subsection. The Department | ||||||
13 | shall have full power to
administer and enforce this | ||||||
14 | subsection, to collect all taxes and penalties
due under this | ||||||
15 | subsection, to dispose of taxes and penalties so collected
in | ||||||
16 | the manner provided in this subsection, and to determine all | ||||||
17 | rights to
credit memoranda arising on account of the erroneous | ||||||
18 | payment of tax or
penalty under this subsection. In the | ||||||
19 | administration of and compliance with
this subsection, the | ||||||
20 | Department and persons who are subject to this
subsection shall | ||||||
21 | have the same rights, remedies, privileges, immunities,
| ||||||
22 | powers, and duties, shall be subject to the same conditions, | ||||||
23 | restrictions,
limitations, penalties, and definitions of | ||||||
24 | terms, and shall employ the same
modes of procedure as are | ||||||
25 | prescribed in the Hotel Operators' Occupation Tax
Act (except | ||||||
26 | where that Act is inconsistent with this subsection), as fully
|
| |||||||
| |||||||
1 | as if the provisions contained in the Hotel Operators' | ||||||
2 | Occupation Tax Act
were set out in this subsection.
| ||||||
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 a warrant
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 Metropolitan Pier and Exposition Authority | ||||||
10 | trust fund
held by the State Treasurer as trustee for the | ||||||
11 | Authority.
| ||||||
12 | Persons subject to any tax imposed under the authority | ||||||
13 | granted in
this subsection may reimburse themselves for their | ||||||
14 | tax liability for that
tax by separately stating that tax as an | ||||||
15 | additional charge,
which charge may be stated in combination, | ||||||
16 | in a single amount, with State
taxes imposed under the Hotel | ||||||
17 | Operators' Occupation Tax Act, the
municipal tax imposed under | ||||||
18 | Section 8-3-13 of the Illinois Municipal
Code, and the tax | ||||||
19 | imposed under Section 19 of the Illinois Sports
Facilities | ||||||
20 | Authority Act.
| ||||||
21 | The person filing the return shall, at the time of filing | ||||||
22 | the return,
pay to the Department the amount of tax, less a | ||||||
23 | discount of 2.1% or $25 per
calendar year, whichever is | ||||||
24 | greater, which is allowed to reimburse the
operator for the | ||||||
25 | expenses incurred in keeping records, preparing and filing
| ||||||
26 | returns, remitting the tax, and supplying data to the |
| |||||||
| |||||||
1 | Department on request.
| ||||||
2 | The Department shall forthwith pay over to the State | ||||||
3 | Treasurer,
ex officio, as trustee for the Authority, all taxes | ||||||
4 | and penalties collected
under this subsection for deposit into | ||||||
5 | a trust fund held outside the State
Treasury. On or before the | ||||||
6 | 25th day of each calendar month, the Department
shall certify | ||||||
7 | to the Comptroller the amounts to be paid under subsection
(g) | ||||||
8 | of this Section, which shall be the amounts (not including | ||||||
9 | credit
memoranda) collected under this subsection during the | ||||||
10 | second preceding
calendar month by the Department, less any | ||||||
11 | amounts determined by the
Department to be necessary for | ||||||
12 | payment of refunds. Within 10 days after
receipt by the | ||||||
13 | Comptroller of the Department's certification, the
Comptroller | ||||||
14 | shall cause the orders to be drawn for such amounts, and the
| ||||||
15 | Treasurer shall administer those amounts as required in | ||||||
16 | subsection (g).
| ||||||
17 | A certified copy of any ordinance imposing or discontinuing | ||||||
18 | a tax under this
subsection or effecting a change in the rate | ||||||
19 | of that tax shall be filed with
the Illinois Department of | ||||||
20 | Revenue, whereupon the Department shall proceed to
administer | ||||||
21 | and enforce this subsection on behalf of the Authority as of | ||||||
22 | the
first day of the third calendar month following the date of | ||||||
23 | filing.
| ||||||
24 | (d) By ordinance the Authority shall, as soon as | ||||||
25 | practicable after the
effective date of this amendatory Act of | ||||||
26 | 1991, impose a tax
upon all persons engaged in the business of |
| |||||||
| |||||||
1 | renting automobiles in the
metropolitan area at the rate of 6% | ||||||
2 | of the gross
receipts from that business, except that no tax | ||||||
3 | shall be imposed on the
business of renting automobiles for use | ||||||
4 | as taxicabs or in livery service.
The tax imposed under this | ||||||
5 | subsection and all civil penalties that may be
assessed as an | ||||||
6 | incident to that tax shall be collected and enforced by the
| ||||||
7 | Illinois Department of Revenue. The certificate of | ||||||
8 | registration issued by
the Department to a retailer under the | ||||||
9 | Retailers' Occupation Tax Act or
under the Automobile Renting | ||||||
10 | Occupation and Use Tax Act shall permit that
person to engage | ||||||
11 | in a business that is taxable under any ordinance enacted
under | ||||||
12 | this subsection without registering separately with the | ||||||
13 | Department
under that ordinance or under this subsection. The | ||||||
14 | Department shall have
full power to administer and enforce this | ||||||
15 | subsection, to collect all taxes
and penalties due under this | ||||||
16 | subsection, to dispose of taxes and penalties
so collected in | ||||||
17 | the manner provided in this subsection, and to determine
all | ||||||
18 | rights to credit memoranda arising on account of the erroneous | ||||||
19 | payment
of tax or penalty under this subsection. In the | ||||||
20 | administration of and
compliance with this subsection, the | ||||||
21 | Department and persons who are subject
to this subsection shall | ||||||
22 | have the same rights, remedies, privileges,
immunities, | ||||||
23 | powers, and duties, be subject to the same conditions,
| ||||||
24 | restrictions, limitations, penalties, and definitions of | ||||||
25 | terms, and employ
the same modes of procedure as are prescribed | ||||||
26 | in Sections 2 and 3 (in
respect to all provisions of those |
| |||||||
| |||||||
1 | Sections other than the State rate of
tax; and in respect to | ||||||
2 | the provisions of the Retailers' Occupation Tax Act
referred to | ||||||
3 | in those Sections, except as to the disposition of taxes and
| ||||||
4 | penalties collected, except for the provision allowing | ||||||
5 | retailers a
deduction from the tax to cover certain costs, and | ||||||
6 | except that credit
memoranda issued under this subsection may | ||||||
7 | not be used to discharge any
State tax liability) of the | ||||||
8 | Automobile Renting Occupation and Use Tax Act,
as fully as if | ||||||
9 | provisions contained in those Sections of that Act were set
| ||||||
10 | forth in this subsection.
| ||||||
11 | Persons subject to any tax imposed under the authority | ||||||
12 | granted in
this subsection may reimburse themselves for their | ||||||
13 | tax liability under this
subsection by separately stating that | ||||||
14 | tax as an additional charge, which
charge may be stated in | ||||||
15 | combination, in a single amount, with State tax
that sellers | ||||||
16 | are required to collect under the Automobile Renting
Occupation | ||||||
17 | and Use Tax Act, pursuant to bracket schedules as the | ||||||
18 | Department
may prescribe.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under
this subsection to a claimant instead of issuing a | ||||||
21 | credit memorandum, the
Department shall notify the State | ||||||
22 | Comptroller, who shall cause a warrant to
be drawn for the | ||||||
23 | amount specified and to the person named in the
notification | ||||||
24 | from the Department. The refund shall be paid by the State
| ||||||
25 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
26 | trust fund
held by the State Treasurer as trustee for the |
| |||||||
| |||||||
1 | Authority.
| ||||||
2 | The Department shall forthwith pay over to the State | ||||||
3 | Treasurer, ex officio,
as trustee, all taxes and penalties | ||||||
4 | collected under this subsection for
deposit into a trust fund | ||||||
5 | held outside the State Treasury. On or before the
25th day of | ||||||
6 | each calendar month, the Department shall certify
to the | ||||||
7 | Comptroller the amounts to be paid under subsection (g) of this
| ||||||
8 | Section (not including credit memoranda) collected under this | ||||||
9 | subsection
during the second preceding calendar month by the | ||||||
10 | Department, less any
amount determined by the Department to be | ||||||
11 | necessary for payment of refunds.
Within 10 days after receipt | ||||||
12 | by the Comptroller of the Department's
certification, the | ||||||
13 | Comptroller shall cause the orders to be drawn for such
| ||||||
14 | amounts, and the Treasurer shall administer those amounts as | ||||||
15 | required in
subsection (g).
| ||||||
16 | Nothing in this subsection authorizes the Authority to | ||||||
17 | impose a tax upon
the privilege of engaging in any business | ||||||
18 | that under the Constitution of
the United States may not be | ||||||
19 | made the subject of taxation by this State.
| ||||||
20 | A certified copy of any ordinance imposing or discontinuing | ||||||
21 | a tax under
this subsection or effecting a change in the rate | ||||||
22 | of that tax shall be
filed with the Illinois Department of | ||||||
23 | Revenue, whereupon the Department
shall proceed to administer | ||||||
24 | and enforce this subsection on behalf of the
Authority as of | ||||||
25 | the first day of the third calendar month following the
date of | ||||||
26 | filing.
|
| |||||||
| |||||||
1 | (e) By ordinance the Authority shall, as soon as | ||||||
2 | practicable after the
effective date of this amendatory Act of | ||||||
3 | 1991, impose a tax upon the
privilege of using in the | ||||||
4 | metropolitan area an automobile that is rented
from a rentor | ||||||
5 | outside Illinois and is titled or registered with an agency
of | ||||||
6 | this State's government at a rate of 6% of the rental price of | ||||||
7 | that
automobile, except that no tax shall be imposed on the | ||||||
8 | privilege of using
automobiles rented for use as taxicabs or in | ||||||
9 | livery service. The tax shall
be collected from persons whose | ||||||
10 | Illinois address for titling or
registration purposes is given | ||||||
11 | as being in the metropolitan area. The tax
shall be collected | ||||||
12 | by the Department of Revenue for the Authority. The tax
must be | ||||||
13 | paid to the State or an exemption determination must be | ||||||
14 | obtained
from the Department of Revenue before the title or | ||||||
15 | certificate of
registration for the property may be issued. The | ||||||
16 | tax or proof of exemption
may be transmitted to the Department | ||||||
17 | by way of the State agency with which
or State officer with | ||||||
18 | whom the tangible personal property must be titled or
| ||||||
19 | registered if the Department and that agency or State officer | ||||||
20 | determine
that this procedure will expedite the processing of | ||||||
21 | applications for title
or registration.
| ||||||
22 | The Department shall have full power to administer and | ||||||
23 | enforce this
subsection, to collect all taxes, penalties, and | ||||||
24 | interest due under this
subsection, to dispose of taxes, | ||||||
25 | penalties, and interest so collected in
the manner provided in | ||||||
26 | this subsection, and to determine all rights to
credit |
| |||||||
| |||||||
1 | memoranda or refunds arising on account of the erroneous | ||||||
2 | payment of
tax, penalty, or interest under this subsection. In | ||||||
3 | the administration of
and compliance with this subsection, the | ||||||
4 | Department and persons who are
subject to this subsection shall | ||||||
5 | have the same rights, remedies,
privileges, immunities, | ||||||
6 | powers, and duties, be subject to the same
conditions, | ||||||
7 | restrictions, limitations, penalties, and definitions of | ||||||
8 | terms,
and employ the same modes of procedure as are prescribed | ||||||
9 | in Sections 2 and
4 (except provisions pertaining to the State | ||||||
10 | rate of tax; and in respect to
the provisions of the Use Tax | ||||||
11 | Act referred to in that Section, except
provisions concerning | ||||||
12 | collection or refunding of the tax by retailers,
except the | ||||||
13 | provisions of Section 19 pertaining to claims by retailers,
| ||||||
14 | except the last paragraph concerning refunds, and except that | ||||||
15 | credit
memoranda issued under this subsection may not be used | ||||||
16 | to discharge any
State tax liability) of the Automobile Renting | ||||||
17 | Occupation and Use Tax Act,
as fully as if provisions contained | ||||||
18 | in those Sections of that Act were set
forth in this | ||||||
19 | subsection.
| ||||||
20 | Whenever the Department determines that a refund should be | ||||||
21 | made under this
subsection to a claimant instead of issuing a | ||||||
22 | credit memorandum, the Department
shall notify the State | ||||||
23 | Comptroller, who shall cause a warrant to be drawn
for the | ||||||
24 | amount specified and to the person named in the notification
| ||||||
25 | from the Department. The refund shall be paid by the State | ||||||
26 | Treasurer out
of the Metropolitan Pier and Exposition Authority |
| |||||||
| |||||||
1 | trust fund held by the
State Treasurer as trustee for the | ||||||
2 | Authority.
| ||||||
3 | The Department shall forthwith pay over to the State | ||||||
4 | Treasurer, ex officio,
as trustee, all taxes, penalties, and | ||||||
5 | interest collected under this
subsection for deposit into a | ||||||
6 | trust fund held outside the State Treasury.
On or before the | ||||||
7 | 25th day of each calendar month, the Department shall
certify | ||||||
8 | to the State Comptroller the amounts to be paid under | ||||||
9 | subsection
(g) of this Section, which shall be the amounts (not | ||||||
10 | including credit
memoranda) collected under this subsection | ||||||
11 | during the second preceding
calendar month by the Department, | ||||||
12 | less any amounts determined by the
Department to be necessary | ||||||
13 | for payment of refunds. Within 10 days after
receipt by the | ||||||
14 | State Comptroller of the Department's certification, the
| ||||||
15 | Comptroller shall cause the orders to be drawn for such | ||||||
16 | amounts, and the
Treasurer shall administer those amounts as | ||||||
17 | required in subsection (g).
| ||||||
18 | A certified copy of any ordinance imposing or discontinuing | ||||||
19 | a tax or
effecting a change in the rate of that tax shall be | ||||||
20 | filed with the Illinois
Department of Revenue, whereupon the | ||||||
21 | Department shall proceed to administer
and enforce this | ||||||
22 | subsection on behalf of the Authority as of the first day
of | ||||||
23 | the third calendar month following the date of filing.
| ||||||
24 | (f) By ordinance the Authority shall, as soon as | ||||||
25 | practicable after the
effective date of this amendatory Act of | ||||||
26 | 1991, impose an occupation tax on all
persons, other than a |
| |||||||
| |||||||
1 | governmental agency, engaged in the business of
providing | ||||||
2 | ground transportation for hire to passengers in the | ||||||
3 | metropolitan
area at a rate of (i) $2 per taxi or livery | ||||||
4 | vehicle departure with
passengers for hire from commercial | ||||||
5 | service airports in the metropolitan
area, (ii) for each | ||||||
6 | departure with passengers for hire from a commercial
service | ||||||
7 | airport in the metropolitan area in a bus or van operated by a
| ||||||
8 | person other than a person described in item (iii): $9 per bus | ||||||
9 | or van with
a capacity of 1-12 passengers, $18 per bus or van | ||||||
10 | with a capacity of 13-24
passengers, and $27 per bus or van | ||||||
11 | with a capacity of over 24 passengers,
and (iii) for each | ||||||
12 | departure with passengers for hire from a commercial
service | ||||||
13 | airport in the metropolitan area in a bus or van operated by a
| ||||||
14 | person regulated by the Interstate Commerce Commission or | ||||||
15 | Illinois Commerce
Commission, operating scheduled service from | ||||||
16 | the airport, and charging fares on
a per passenger basis: $1 | ||||||
17 | per passenger for hire in each bus or van. The term
"commercial | ||||||
18 | service airports" means those airports receiving scheduled
| ||||||
19 | passenger service and enplaning more than 100,000 passengers | ||||||
20 | per year.
| ||||||
21 | In the ordinance imposing the tax, the Authority may | ||||||
22 | provide for the
administration and enforcement of the tax and | ||||||
23 | the collection of the tax
from persons subject to the tax as | ||||||
24 | the Authority determines to be necessary
or practicable for the | ||||||
25 | effective administration of the tax. The Authority
may enter | ||||||
26 | into agreements as it deems appropriate with any governmental
|
| |||||||
| |||||||
1 | agency providing for that agency to act as the Authority's | ||||||
2 | agent to
collect the tax.
| ||||||
3 | In the ordinance imposing the tax, the Authority may | ||||||
4 | designate a method or
methods for persons subject to the tax to | ||||||
5 | reimburse themselves for the tax
liability arising under the | ||||||
6 | ordinance (i) by separately stating the full
amount of the tax | ||||||
7 | liability as an additional charge to passengers departing
the | ||||||
8 | airports, (ii) by separately stating one-half of the tax | ||||||
9 | liability as
an additional charge to both passengers departing | ||||||
10 | from and to passengers
arriving at the airports, or (iii) by | ||||||
11 | some other method determined by the
Authority.
| ||||||
12 | All taxes, penalties, and interest collected under any | ||||||
13 | ordinance adopted
under this subsection, less any amounts | ||||||
14 | determined to be necessary for the
payment of refunds, shall be | ||||||
15 | paid forthwith to the State Treasurer, ex
officio, for deposit | ||||||
16 | into a trust fund held outside the State Treasury and
shall be | ||||||
17 | administered by the State Treasurer as provided in subsection | ||||||
18 | (g)
of this Section.
| ||||||
19 | (g) Amounts deposited from the proceeds of taxes imposed by | ||||||
20 | the
Authority under subsections (b), (c), (d), (e), and (f) of | ||||||
21 | this Section and
amounts deposited under Section 19 of the | ||||||
22 | Illinois Sports Facilities
Authority Act shall be held in a | ||||||
23 | trust fund outside the State Treasury and
shall be administered | ||||||
24 | by the Treasurer as follows: first, an amount
necessary for the | ||||||
25 | payment of refunds shall be retained in the trust fund;
second, | ||||||
26 | the balance of the proceeds deposited in the trust fund during
|
| |||||||
| |||||||
1 | fiscal year 1993 shall be retained in the trust fund during | ||||||
2 | that year and
thereafter shall be administered as a reserve to | ||||||
3 | fund the deposits
required in item "third"; third, beginning | ||||||
4 | July 20, 1993, and continuing
each month thereafter, provided | ||||||
5 | that the amount requested in the
certificate of the Chairman of | ||||||
6 | the Authority filed under Section 8.25f of
the State Finance | ||||||
7 | Act has been appropriated for payment to the Authority,
1/8 of | ||||||
8 | the annual amount requested in that certificate together with | ||||||
9 | any
cumulative deficiencies shall be transferred from the trust | ||||||
10 | fund into the
McCormick Place Expansion Project Fund in the | ||||||
11 | State Treasury until 100% of the
amount requested in that | ||||||
12 | certificate plus any cumulative deficiencies in the
amounts | ||||||
13 | transferred into the McCormick Place Expansion Project Fund | ||||||
14 | under this
item "third", have been so transferred; fourth, the | ||||||
15 | balance shall be maintained
in the trust fund; fifth, on July | ||||||
16 | 20, 1994, and on July 20 of each year
thereafter the Treasurer | ||||||
17 | shall calculate for the previous fiscal year the
surplus | ||||||
18 | revenues in the trust fund and pay that amount to the | ||||||
19 | Authority.
"Surplus revenues" shall mean the difference | ||||||
20 | between the amount in the trust
fund on June 30 of the fiscal | ||||||
21 | year previous to the current fiscal year
(excluding amounts | ||||||
22 | retained for refunds under item "first") minus the amount
| ||||||
23 | deposited in the trust fund during fiscal year 1993 under item | ||||||
24 | "second". Moneys
received by the Authority under item "fifth" | ||||||
25 | may be used solely for the
purposes of paying debt service on | ||||||
26 | the bonds and notes issued by the Authority,
including early |
| |||||||
| |||||||
1 | redemption of those bonds or notes, and for the purposes of | ||||||
2 | repair, replacement, and improvement of
the grounds, | ||||||
3 | buildings, and facilities of
the Authority; provided that any | ||||||
4 | moneys in excess of
$50,000,000 held
by the Authority as of | ||||||
5 | June 30 in any fiscal year and received by the Authority
under | ||||||
6 | item "fifth" shall be used solely for paying the debt service | ||||||
7 | on or early
redemption of the Authority's bonds or notes. When | ||||||
8 | bonds and notes issued
under Section 13.2, or bonds or notes | ||||||
9 | issued to refund those bonds and notes,
are no longer | ||||||
10 | outstanding, the balance in the trust fund shall be paid to the
| ||||||
11 | Authority.
| ||||||
12 | (h) The ordinances imposing the taxes authorized by this | ||||||
13 | Section shall
be repealed when bonds and notes issued under | ||||||
14 | Section 13.2 or bonds and
notes issued to refund those bonds | ||||||
15 | and notes are no longer outstanding.
| ||||||
16 | (Source: P.A. 90-612, eff. 7-8-98.)
| ||||||
17 | Section 80. The Flood Prevention District Act is amended by | ||||||
18 | changing Section 25 as follows:
| ||||||
19 | (70 ILCS 750/25)
| ||||||
20 | Sec. 25. Flood prevention retailers' and service | ||||||
21 | occupation taxes. | ||||||
22 | (a) If the Board of Commissioners of a flood prevention | ||||||
23 | district determines that an emergency situation exists | ||||||
24 | regarding levee repair or flood prevention, and upon an |
| |||||||
| |||||||
1 | ordinance confirming the determination adopted by the | ||||||
2 | affirmative vote of a majority of the members of the county | ||||||
3 | board of the county in which the district is situated, the | ||||||
4 | county may impose a flood prevention
retailers' occupation tax | ||||||
5 | upon all persons engaged in the business of
selling tangible | ||||||
6 | personal property at retail within the territory of the | ||||||
7 | district to provide revenue to pay the costs of providing | ||||||
8 | emergency levee repair and flood prevention and to secure the | ||||||
9 | payment of bonds, notes, and other evidences of indebtedness | ||||||
10 | issued under this Act for a period not to exceed 25 years or as | ||||||
11 | required to repay the bonds, notes, and other evidences of | ||||||
12 | indebtedness issued under this Act.
The tax rate shall be 0.25%
| ||||||
13 | of the gross receipts from all taxable sales made in the course | ||||||
14 | of that
business. The tax
imposed under this Section and all | ||||||
15 | civil penalties that may be
assessed as an incident thereof | ||||||
16 | shall be collected and enforced by the
State Department of | ||||||
17 | Revenue. The Department shall have full power to
administer and | ||||||
18 | enforce this Section; to collect all taxes and penalties
so | ||||||
19 | collected in the manner hereinafter provided; and to determine | ||||||
20 | all
rights to credit memoranda arising on account of the | ||||||
21 | erroneous payment
of tax or penalty hereunder. | ||||||
22 | In the administration of and compliance with this | ||||||
23 | subsection, the Department and persons who are subject to this | ||||||
24 | subsection (i) have the same rights, remedies, privileges, | ||||||
25 | immunities, powers, and duties, (ii) are subject to the same | ||||||
26 | conditions, restrictions, limitations, penalties, and |
| |||||||
| |||||||
1 | definitions of terms, and (iii) shall employ the same modes of | ||||||
2 | procedure as are set forth in Sections 1 through 1o, 2 through | ||||||
3 | 2-70 (in respect to all provisions contained in those Sections | ||||||
4 | other than the State rate of tax), 2a through 2h, 3 (except as | ||||||
5 | to the disposition of taxes and penalties collected), 4, 5, 5a, | ||||||
6 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, | ||||||
7 | 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and | ||||||
8 | all provisions of the Uniform Penalty and Interest Act as if | ||||||
9 | those provisions were set forth in this subsection. | ||||||
10 | Persons subject to any tax imposed under this Section may | ||||||
11 | reimburse themselves for their seller's tax
liability | ||||||
12 | hereunder by separately stating the tax as an additional
| ||||||
13 | charge, which charge may be stated in combination in a single | ||||||
14 | amount
with State taxes that sellers are required to collect | ||||||
15 | under the Use
Tax Act, under any bracket schedules the
| ||||||
16 | Department may prescribe. | ||||||
17 | If a tax is imposed under this subsection (a), a tax shall | ||||||
18 | also
be imposed under subsection (b) of this Section. | ||||||
19 | (b) If a tax has been imposed under subsection (a), a flood | ||||||
20 | prevention service occupation
tax shall
also be imposed upon | ||||||
21 | all persons engaged within the territory of the district in
the | ||||||
22 | business of making sales of service, who, as an incident to | ||||||
23 | making the sales
of service, transfer tangible personal | ||||||
24 | property,
either in the form of tangible personal property or | ||||||
25 | in the form of real estate
as an incident to a sale of service | ||||||
26 | to provide revenue to pay the costs of providing emergency |
| |||||||
| |||||||
1 | levee repair and flood prevention and to secure the payment of | ||||||
2 | bonds, notes, and other evidences of indebtedness issued under | ||||||
3 | this Act for a period not to exceed 25 years or as required to | ||||||
4 | repay the bonds, notes, and other evidences of indebtedness. | ||||||
5 | The tax rate shall be 0.25% of the selling price
of all | ||||||
6 | tangible personal property transferred. | ||||||
7 | The tax imposed under this subsection and all civil
| ||||||
8 | penalties that may be assessed as an incident thereof shall be | ||||||
9 | collected
and enforced by the State Department of Revenue. The | ||||||
10 | Department shall
have full power to administer and enforce this | ||||||
11 | subsection; to collect all
taxes and penalties due hereunder; | ||||||
12 | to dispose of taxes and penalties
collected in the manner | ||||||
13 | hereinafter provided; and to determine all
rights to credit | ||||||
14 | memoranda arising on account of the erroneous payment
of tax or | ||||||
15 | penalty hereunder. | ||||||
16 | In the administration of and compliance with this | ||||||
17 | subsection, the Department and persons who are subject to this | ||||||
18 | subsection shall (i) have the same rights, remedies, | ||||||
19 | privileges, immunities, powers, and duties, (ii) be subject to | ||||||
20 | the same conditions, restrictions, limitations, penalties, and | ||||||
21 | definitions of terms, and (iii) employ the same modes of | ||||||
22 | procedure as are set forth in Sections 2 (except that the | ||||||
23 | reference to State in the definition of supplier maintaining a | ||||||
24 | place of business in this State means the district), 2a through | ||||||
25 | 2d, 3 through 3-50 (in respect to all provisions contained in | ||||||
26 | those Sections other than the State rate of tax), 4 (except |
| |||||||
| |||||||
1 | that the reference to the State shall be to the district), 5, | ||||||
2 | 7, 8 (except that the jurisdiction to which the tax is a debt | ||||||
3 | to the extent indicated in that Section 8 is the district), 9 | ||||||
4 | (except as to the disposition of taxes and penalties | ||||||
5 | collected), 10, 11, 12 (except the reference therein to Section | ||||||
6 | 2b of the Retailers' Occupation Tax Act), 13 (except that any | ||||||
7 | reference to the State means the district), Section 15, 16, 17, | ||||||
8 | 18, 19, and 20 of the Service Occupation Tax Act and all | ||||||
9 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
10 | if those provisions were set forth herein. | ||||||
11 | Persons subject to any tax imposed under the authority | ||||||
12 | granted
in this subsection may reimburse themselves for their | ||||||
13 | serviceman's tax
liability hereunder by separately stating the | ||||||
14 | tax as an additional
charge, that charge may be stated in | ||||||
15 | combination in a single amount
with State tax that servicemen | ||||||
16 | are authorized to collect under the
Service Use Tax Act, under | ||||||
17 | any bracket schedules the
Department may prescribe. | ||||||
18 | (c) The taxes imposed in subsections (a) and (b) may not be | ||||||
19 | imposed on personal property titled or registered with an | ||||||
20 | agency of the State; food for human consumption that is to be | ||||||
21 | consumed off the premises where it is sold (other than | ||||||
22 | alcoholic beverages, soft drinks, and food that has been | ||||||
23 | prepared for immediate consumption); prescription and | ||||||
24 | non-prescription medicines, drugs, and medical appliances; | ||||||
25 | modifications to a motor vehicle for the purpose of rendering | ||||||
26 | it usable by a disabled person; or insulin, urine testing |
| |||||||
| |||||||
1 | materials, and syringes and needles used by diabetics. | ||||||
2 | (d) Nothing in this Section shall be construed to authorize | ||||||
3 | the
district to impose a tax upon the privilege of engaging in | ||||||
4 | any business
that under the Constitution of the United States | ||||||
5 | may not be made the
subject of taxation by the State. | ||||||
6 | (e) The certificate of registration that is issued by the | ||||||
7 | Department to a retailer under the Retailers' Occupation Tax | ||||||
8 | Act or a serviceman under the Service Occupation Tax Act | ||||||
9 | permits the retailer or serviceman to engage in a business that | ||||||
10 | is taxable without registering separately with the Department | ||||||
11 | under an ordinance or resolution under this Section. | ||||||
12 | (f) The Department shall immediately pay over to the State | ||||||
13 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
14 | collected under this Section to be deposited into the Flood | ||||||
15 | Prevention Occupation Tax Fund, which shall be an | ||||||
16 | unappropriated trust fund held outside the State treasury. | ||||||
17 | As soon as possible after the first day of each month, | ||||||
18 | beginning January 1, 2011, upon certification of the Department | ||||||
19 | of Revenue, the Comptroller shall order transferred, and the | ||||||
20 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
21 | local sales tax increment, as defined in the Innovation | ||||||
22 | Development and Economy Act, collected under this Section | ||||||
23 | during the second preceding calendar month for sales within a | ||||||
24 | STAR bond district. The Department shall make this | ||||||
25 | certification only if the flood prevention district imposes a | ||||||
26 | tax on real property as provided in the definition of "local |
| |||||||
| |||||||
1 | sales taxes" under the Innovation Development and Economy Act. | ||||||
2 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
3 | on On or before the 25th day of each calendar month, the | ||||||
4 | Department shall prepare and certify to the Comptroller the | ||||||
5 | disbursement of stated sums of money to the counties from which | ||||||
6 | retailers or servicemen have paid taxes or penalties to the | ||||||
7 | Department during the second preceding calendar month. The | ||||||
8 | amount to be paid to each county is equal to the amount (not | ||||||
9 | including credit memoranda) collected from the county under | ||||||
10 | this Section during the second preceding calendar month by the | ||||||
11 | Department, (i) less 2% of that amount, which shall be | ||||||
12 | deposited into the Tax Compliance and Administration Fund and | ||||||
13 | shall be used by the Department in administering and enforcing | ||||||
14 | the provisions of this Section on behalf of the county, (ii) | ||||||
15 | plus an amount that the Department determines is necessary to | ||||||
16 | offset any amounts that were erroneously paid to a different | ||||||
17 | taxing body; (iii) less an amount equal to the amount of | ||||||
18 | refunds made during the second preceding calendar month by the | ||||||
19 | Department on behalf of the county; and (iv) less any amount | ||||||
20 | that the Department determines is necessary to offset any | ||||||
21 | amounts that were payable to a different taxing body but were | ||||||
22 | erroneously paid to the county ; and (v) less any amounts that | ||||||
23 | are transferred to the STAR Bonds Revenue Fund . When certifying | ||||||
24 | the amount of a monthly disbursement to a county under this | ||||||
25 | Section, the Department shall increase or decrease the amounts | ||||||
26 | by an amount necessary to offset any miscalculation of previous |
| |||||||
| |||||||
1 | disbursements within the previous 6 months from the time a | ||||||
2 | miscalculation is discovered. | ||||||
3 | Within 10 days after receipt by the Comptroller from the | ||||||
4 | Department of the disbursement certification to the counties | ||||||
5 | provided for in this Section, the Comptroller shall cause the | ||||||
6 | orders to be drawn for the respective amounts in accordance | ||||||
7 | with directions contained in the certification. | ||||||
8 | If the Department determines that a refund should be made | ||||||
9 | under this Section to a claimant instead of issuing a credit | ||||||
10 | memorandum, then the Department shall notify the Comptroller, | ||||||
11 | who shall cause the order to be drawn for the amount specified | ||||||
12 | and to the person named in the notification from the | ||||||
13 | Department. The refund shall be paid by the Treasurer out of | ||||||
14 | the Flood Prevention Occupation Tax Fund. | ||||||
15 | (g) If a county imposes a tax under this Section, then the | ||||||
16 | county board shall, by ordinance, discontinue the tax upon the | ||||||
17 | payment of all indebtedness of the flood prevention district. | ||||||
18 | The tax shall not be discontinued until all indebtedness of the | ||||||
19 | District has been paid. | ||||||
20 | (h) Any ordinance imposing the tax under this Section, or | ||||||
21 | any ordinance that discontinues the tax, must be certified by | ||||||
22 | the county clerk and filed with the Illinois Department of | ||||||
23 | Revenue either (i) on or before the first day of April, | ||||||
24 | whereupon the Department shall proceed to administer and | ||||||
25 | enforce the tax or change in the rate as of the first day of | ||||||
26 | July next following the filing; or (ii) on or before the first |
| |||||||
| |||||||
1 | day of October, whereupon the Department shall proceed to | ||||||
2 | administer and enforce the tax or change in the rate as of the | ||||||
3 | first day of January next following the filing. | ||||||
4 | (j) County Flood Prevention Occupation Tax Fund. All | ||||||
5 | proceeds received by a county from a tax distribution under | ||||||
6 | this Section must be maintained in a special fund known as the | ||||||
7 | [name of county] flood prevention occupation tax fund. The | ||||||
8 | county shall, at the direction of the flood prevention | ||||||
9 | district, use moneys in the fund to pay the costs of providing | ||||||
10 | emergency levee repair and flood prevention and to pay bonds, | ||||||
11 | notes, and other evidences of indebtedness issued under this | ||||||
12 | Act. | ||||||
13 | (k) This Section may be cited as the Flood Prevention | ||||||
14 | Occupation Tax Law.
| ||||||
15 | (Source: P.A. 95-719, eff. 5-21-08; 95-723, eff. 6-23-08.)
| ||||||
16 | Section 85. The Metro-East Park and Recreation District Act | ||||||
17 | is amended by changing Section 30 as follows:
| ||||||
18 | (70 ILCS 1605/30)
| ||||||
19 | Sec. 30. Taxes.
| ||||||
20 | (a) The board shall impose a
tax upon all persons engaged | ||||||
21 | in the business of selling tangible personal
property, other | ||||||
22 | than personal property titled or registered with an agency of
| ||||||
23 | this State's government,
at retail in the District on the gross | ||||||
24 | receipts from the
sales made in the course of business.
This |
| |||||||
| |||||||
1 | tax
shall be imposed only at the rate of one-tenth of one per | ||||||
2 | cent.
| ||||||
3 | This additional tax may not be imposed on the sales of food | ||||||
4 | for human
consumption that is to be consumed off the premises | ||||||
5 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
6 | and food which has been prepared for
immediate consumption) and | ||||||
7 | prescription and non-prescription medicines, drugs,
medical | ||||||
8 | appliances, and insulin, urine testing materials, syringes, | ||||||
9 | and needles
used by diabetics.
The tax imposed by the Board | ||||||
10 | under this Section and
all civil penalties that may be assessed | ||||||
11 | as an incident of the tax shall be
collected and enforced by | ||||||
12 | the Department of Revenue. The certificate
of registration that | ||||||
13 | is issued by the Department to a retailer under the
Retailers' | ||||||
14 | Occupation Tax Act shall permit the retailer to engage in a | ||||||
15 | business
that is taxable without registering separately with | ||||||
16 | the Department under an
ordinance or resolution under this | ||||||
17 | Section. The Department has full
power to administer and | ||||||
18 | enforce this Section, to collect all taxes and
penalties due | ||||||
19 | under this Section, to dispose of taxes and penalties so
| ||||||
20 | collected in the manner provided in this Section, and to | ||||||
21 | determine
all rights to credit memoranda arising on account of | ||||||
22 | the erroneous payment of
a tax or penalty under this Section. | ||||||
23 | In the administration of and compliance
with this Section, the | ||||||
24 | Department and persons who are subject to this Section
shall | ||||||
25 | (i) have the same rights, remedies, privileges, immunities, | ||||||
26 | powers, and
duties, (ii) be subject to the same conditions, |
| |||||||
| |||||||
1 | restrictions, limitations,
penalties, and definitions of | ||||||
2 | terms, and (iii) employ the same modes of
procedure as are | ||||||
3 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | ||||||
4 | 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all provisions contained | ||||||
5 | in those Sections
other than the
State rate of tax), 2-15 | ||||||
6 | through 2-70, 2a, 2b, 2c, 3 (except provisions
relating to
| ||||||
7 | transaction returns and quarter monthly payments), 4, 5, 5a, | ||||||
8 | 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, | ||||||
9 | 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act | ||||||
10 | and the Uniform Penalty and
Interest Act as if those provisions | ||||||
11 | were set forth in this Section.
| ||||||
12 | Persons subject to any tax imposed under the authority | ||||||
13 | granted in this
Section may reimburse themselves for their | ||||||
14 | sellers' tax liability by
separately stating the tax as an | ||||||
15 | additional charge, which charge may be stated
in combination, | ||||||
16 | in a single amount, with State tax which sellers are required
| ||||||
17 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
18 | schedules as the
Department may prescribe.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under this
Section to a claimant instead of issuing a | ||||||
21 | credit memorandum, the Department
shall notify the State | ||||||
22 | Comptroller, who shall cause the order to be drawn for
the | ||||||
23 | amount specified and to the person named in the notification | ||||||
24 | from the
Department. The refund shall be paid by the State | ||||||
25 | Treasurer out of the
State Metro-East Park and Recreation | ||||||
26 | District Fund.
|
| |||||||
| |||||||
1 | (b) If a tax has been imposed under subsection (a), a
| ||||||
2 | service occupation tax shall
also be imposed at the same rate | ||||||
3 | upon all persons engaged, in the District, in
the business
of | ||||||
4 | making sales of service, who, as an incident to making those | ||||||
5 | sales of
service, transfer tangible personal property within | ||||||
6 | the District
as an
incident to a sale of service.
This tax may | ||||||
7 | not be imposed on sales of food for human consumption that is | ||||||
8 | to
be consumed off the premises where it is sold (other than | ||||||
9 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
10 | immediate consumption) and prescription and
non-prescription | ||||||
11 | medicines, drugs, medical appliances, and insulin, urine
| ||||||
12 | testing materials, syringes, and needles used by diabetics.
The | ||||||
13 | tax imposed under this subsection and all civil penalties that | ||||||
14 | may be
assessed as an incident thereof shall be collected and | ||||||
15 | enforced by the
Department of Revenue. The Department has
full | ||||||
16 | power to
administer and enforce this subsection; to collect all | ||||||
17 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
18 | penalties so collected in the manner
hereinafter provided; and | ||||||
19 | to determine all rights to credit memoranda
arising on account | ||||||
20 | of the erroneous payment of tax or penalty hereunder.
In the | ||||||
21 | administration of, and compliance with this subsection, the
| ||||||
22 | Department and persons who are subject to this paragraph shall | ||||||
23 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
24 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
25 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
26 | and definitions of terms, and (iii) employ the same
modes
of |
| |||||||
| |||||||
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 District), 2a, | ||||||
4 | 2b, 2c, 3 through
3-50 (in respect to all provisions therein | ||||||
5 | other than the State rate of
tax), 4 (except that the reference | ||||||
6 | to the State shall be to the District),
5, 7, 8 (except that | ||||||
7 | the jurisdiction to which the tax shall be a debt to
the extent | ||||||
8 | indicated in that Section 8 shall be the District), 9 (except | ||||||
9 | as
to the disposition of taxes and penalties collected), 10, | ||||||
10 | 11, 12 (except the
reference therein to Section 2b of the
| ||||||
11 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
12 | to the State
shall mean the District), Sections 15, 16,
17, 18, | ||||||
13 | 19 and 20 of the Service Occupation Tax Act and
the Uniform | ||||||
14 | Penalty and Interest Act, as fully as if those provisions were
| ||||||
15 | set forth herein.
| ||||||
16 | Persons subject to any tax imposed under the authority | ||||||
17 | granted in
this subsection may reimburse themselves for their | ||||||
18 | serviceman's tax liability
by separately stating the tax as an | ||||||
19 | additional charge, which
charge may be stated in combination, | ||||||
20 | in a single amount, with State tax
that servicemen are | ||||||
21 | authorized to collect under the Service Use Tax Act, in
| ||||||
22 | accordance with such bracket schedules as the Department may | ||||||
23 | prescribe.
| ||||||
24 | Whenever the Department determines that a refund should be | ||||||
25 | made under this
subsection to a claimant instead of issuing a | ||||||
26 | credit memorandum, the Department
shall notify the State |
| |||||||
| |||||||
1 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
2 | amount specified, and to the person named, in the notification
| ||||||
3 | from the Department. The refund shall be paid by the State | ||||||
4 | Treasurer out
of the
State Metro-East Park and Recreation | ||||||
5 | District Fund.
| ||||||
6 | Nothing in this subsection shall be construed to authorize | ||||||
7 | the board
to impose a tax upon the privilege of engaging in any | ||||||
8 | business which under
the Constitution of the United States may | ||||||
9 | not be made the subject of taxation
by the State.
| ||||||
10 | (c) The Department shall immediately pay over to the State | ||||||
11 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
12 | collected under this Section to be
deposited into the
State | ||||||
13 | Metro-East Park and Recreation District Fund, which
shall be an | ||||||
14 | unappropriated trust fund held outside of the State treasury. | ||||||
15 | As soon as possible after the first day of each month, | ||||||
16 | beginning January 1, 2011, upon certification of the Department | ||||||
17 | of Revenue, the Comptroller shall order transferred, and the | ||||||
18 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
19 | local sales tax increment, as defined in the Innovation | ||||||
20 | Development and Economy Act, collected under this Section | ||||||
21 | during the second preceding calendar month for sales within a | ||||||
22 | STAR bond district. The Department shall make this | ||||||
23 | certification only if the Metro East Park and Recreation | ||||||
24 | District imposes a tax on real property as provided in the | ||||||
25 | definition of "local sales taxes" under the Innovation | ||||||
26 | Development and Economy Act. |
| |||||||
| |||||||
1 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
2 | on 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
pursuant to Section 35 of | ||||||
5 | this Act to the District from which retailers have
paid
taxes | ||||||
6 | or penalties to the Department during the second preceding
| ||||||
7 | calendar month. The amount to be paid to the District shall be | ||||||
8 | the amount (not
including credit memoranda) collected under | ||||||
9 | this Section during the second
preceding
calendar month by the | ||||||
10 | Department plus an amount the Department determines is
| ||||||
11 | necessary to offset any amounts that were erroneously paid to a | ||||||
12 | different
taxing body, and not including (i) an amount equal to | ||||||
13 | the amount of refunds
made
during the second preceding calendar | ||||||
14 | month by the Department on behalf of
the District , and (ii) any | ||||||
15 | amount that the Department determines is
necessary to offset | ||||||
16 | any amounts that were payable to a different taxing body
but | ||||||
17 | were erroneously paid to the District , and (iii) any amounts | ||||||
18 | that are transferred to the STAR Bonds Revenue Fund . Within 10 | ||||||
19 | days after receipt by the
Comptroller of the disbursement | ||||||
20 | certification to the District provided for in
this Section to | ||||||
21 | be given to the Comptroller by the Department, the Comptroller
| ||||||
22 | shall cause the orders to be drawn for the respective amounts | ||||||
23 | in accordance
with directions contained in the certification.
| ||||||
24 | (d) For the purpose of determining
whether a tax authorized | ||||||
25 | under this Section is
applicable, a retail sale by a producer | ||||||
26 | of coal or another mineral mined in
Illinois is a sale at |
| |||||||
| |||||||
1 | retail at the place where the coal or other mineral mined
in | ||||||
2 | Illinois is extracted from the earth. This paragraph does not | ||||||
3 | apply to coal
or another mineral when it is delivered or | ||||||
4 | shipped by the seller to the
purchaser
at a point outside | ||||||
5 | Illinois so that the sale is exempt under the United States
| ||||||
6 | Constitution as a sale in interstate or foreign commerce.
| ||||||
7 | (e) Nothing in this Section shall be construed to authorize | ||||||
8 | the board to
impose a
tax upon the privilege of engaging in any | ||||||
9 | business that under the Constitution
of the United States may | ||||||
10 | not be made the subject of taxation by this State.
| ||||||
11 | (f) An ordinance imposing a tax under this Section or an | ||||||
12 | ordinance extending
the
imposition of a tax to an additional | ||||||
13 | county or counties
shall be certified
by the
board and filed | ||||||
14 | with the Department of Revenue
either (i) on or
before the | ||||||
15 | first day of April, whereupon the Department shall proceed to
| ||||||
16 | administer and enforce the tax as of the first day of July next | ||||||
17 | following
the filing; or (ii)
on or before the first day of | ||||||
18 | October, whereupon the
Department shall proceed to administer | ||||||
19 | and enforce the tax as of the first
day of January next | ||||||
20 | following the filing.
| ||||||
21 | (g) When certifying the amount of a monthly disbursement to | ||||||
22 | the District
under
this
Section, the Department shall increase | ||||||
23 | or decrease the amounts by an amount
necessary to offset any | ||||||
24 | misallocation of previous disbursements. The offset
amount | ||||||
25 | shall be the amount erroneously disbursed within the previous 6 | ||||||
26 | months
from the time a misallocation is discovered.
|
| |||||||
| |||||||
1 | (Source: P.A. 91-103, eff. 7-13-99.)
| ||||||
2 | Section 90. The Local Mass Transit District Act is amended | ||||||
3 | by changing Section 5.01 as follows:
| ||||||
4 | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
| ||||||
5 | Sec. 5.01. Metro East Mass Transit District; use and | ||||||
6 | occupation taxes.
| ||||||
7 | (a) The Board of Trustees of any Metro East Mass Transit
| ||||||
8 | District may, by ordinance adopted with the concurrence of | ||||||
9 | two-thirds of
the then trustees, impose throughout the District | ||||||
10 | any or all of the taxes and
fees provided in this Section. All | ||||||
11 | taxes and fees imposed under this Section
shall be used only | ||||||
12 | for public mass transportation systems, and the amount used
to | ||||||
13 | provide mass transit service to unserved areas of the District | ||||||
14 | shall be in
the same proportion to the total proceeds as the | ||||||
15 | number of persons residing in
the unserved areas is to the | ||||||
16 | total population of the District. Except as
otherwise provided | ||||||
17 | in this Act, taxes imposed under
this Section and civil | ||||||
18 | penalties imposed incident thereto shall be
collected and | ||||||
19 | enforced by the State Department of Revenue.
The Department | ||||||
20 | shall have the power to administer and enforce the taxes
and to | ||||||
21 | determine all rights for refunds for erroneous payments of the | ||||||
22 | taxes.
| ||||||
23 | (b) The Board may impose a Metro East Mass Transit District | ||||||
24 | Retailers'
Occupation Tax upon all persons engaged in the |
| |||||||
| |||||||
1 | business of selling tangible
personal property at retail in the | ||||||
2 | district at a rate of 1/4 of 1%, or as
authorized under | ||||||
3 | subsection (d-5) of this Section, of the
gross receipts from | ||||||
4 | the sales made in the course of such business within
the | ||||||
5 | district. The tax imposed under this Section and all civil
| ||||||
6 | penalties that may be assessed as an incident thereof shall be | ||||||
7 | collected
and enforced by the State Department of Revenue. The | ||||||
8 | Department shall have
full power to administer and enforce this | ||||||
9 | Section; to collect all taxes
and penalties so collected in the | ||||||
10 | manner hereinafter provided; and to determine
all rights to | ||||||
11 | credit memoranda arising on account of the erroneous payment
of | ||||||
12 | tax or penalty hereunder. In the administration of, and | ||||||
13 | compliance with,
this Section, the Department and persons who | ||||||
14 | are subject to this Section
shall have the same rights, | ||||||
15 | remedies, privileges, immunities, powers and
duties, and be | ||||||
16 | subject to the same conditions, restrictions, limitations,
| ||||||
17 | penalties, exclusions, exemptions and definitions of terms and | ||||||
18 | employ
the same modes of procedure, as are prescribed in | ||||||
19 | Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 | ||||||
20 | (in respect to all provisions
therein other than the State rate | ||||||
21 | of tax), 2c, 3 (except as to the
disposition of taxes and | ||||||
22 | penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, | ||||||
23 | 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of
the | ||||||
24 | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | ||||||
25 | Penalty
and Interest Act, as fully as if those provisions were | ||||||
26 | set forth herein.
|
| |||||||
| |||||||
1 | Persons subject to any tax imposed under the Section may | ||||||
2 | reimburse
themselves for their seller's tax liability | ||||||
3 | hereunder by separately stating
the tax as an additional | ||||||
4 | charge, which charge may be stated in combination,
in a single | ||||||
5 | amount, with State taxes that sellers are required to collect
| ||||||
6 | under the Use Tax Act, in accordance with such bracket | ||||||
7 | schedules as the
Department may prescribe.
| ||||||
8 | Whenever the Department determines that a refund should be | ||||||
9 | made under this
Section to a claimant instead of issuing a | ||||||
10 | credit memorandum, the Department
shall notify the State | ||||||
11 | Comptroller, who shall cause the warrant 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 | If a tax is imposed under this subsection (b), a tax shall | ||||||
17 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
18 | 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 other mineral mined
in Illinois, is a sale at retail | ||||||
21 | at the place where the coal or other mineral
mined in Illinois | ||||||
22 | is extracted from the earth. This paragraph does not
apply to | ||||||
23 | coal or other mineral when it is delivered or shipped by the | ||||||
24 | seller
to the purchaser at a point outside Illinois so that the | ||||||
25 | sale is exempt
under the Federal Constitution as a sale in | ||||||
26 | interstate or foreign commerce.
|
| |||||||
| |||||||
1 | No tax shall be imposed or collected under this subsection | ||||||
2 | on the sale of a motor vehicle in this State to a resident of | ||||||
3 | another state if that motor vehicle will not be titled in this | ||||||
4 | State.
| ||||||
5 | Nothing in this Section shall be construed to authorize the | ||||||
6 | Metro East
Mass Transit District to impose a tax upon the | ||||||
7 | privilege of engaging in any
business which under the | ||||||
8 | Constitution of the United States may not be made
the subject | ||||||
9 | of taxation by this State.
| ||||||
10 | (c) If a tax has been imposed under subsection (b), a Metro | ||||||
11 | East Mass
Transit District Service Occupation Tax shall
also be | ||||||
12 | imposed upon all persons engaged, in the district, in the | ||||||
13 | business
of making sales of service, who, as an incident to | ||||||
14 | making those sales of
service, transfer tangible personal | ||||||
15 | property within the District, either in
the form of tangible | ||||||
16 | personal property or in the form of real estate as an
incident | ||||||
17 | to a sale of service. The tax rate shall be 1/4%, or as | ||||||
18 | authorized
under subsection (d-5) of this Section, of the | ||||||
19 | selling
price of tangible personal property so transferred | ||||||
20 | within the district.
The tax imposed under this paragraph and | ||||||
21 | all civil penalties that may be
assessed as an incident thereof | ||||||
22 | shall be collected and enforced by the
State Department of | ||||||
23 | Revenue. The Department shall have full power to
administer and | ||||||
24 | enforce this paragraph; to collect all taxes and penalties
due | ||||||
25 | hereunder; to dispose of taxes and penalties so collected in | ||||||
26 | the manner
hereinafter provided; and to determine all rights to |
| |||||||
| |||||||
1 | credit memoranda
arising on account of the erroneous payment of | ||||||
2 | tax or penalty hereunder.
In the administration of, and | ||||||
3 | compliance with this paragraph, the
Department and persons who | ||||||
4 | are subject to this paragraph shall have the
same rights, | ||||||
5 | remedies, privileges, immunities, powers and duties, and be
| ||||||
6 | subject to the same conditions, restrictions, limitations, | ||||||
7 | penalties,
exclusions, exemptions and definitions of terms and | ||||||
8 | employ the same modes
of procedure as are prescribed in | ||||||
9 | Sections 1a-1, 2 (except that the
reference to State in the | ||||||
10 | definition of supplier maintaining a place of
business in this | ||||||
11 | State shall mean the Authority), 2a, 3 through
3-50 (in respect | ||||||
12 | to all provisions therein other than the State rate of
tax), 4 | ||||||
13 | (except that the reference to the State shall be to the | ||||||
14 | Authority),
5, 7, 8 (except that the jurisdiction to which the | ||||||
15 | tax shall be a debt to
the extent indicated in that Section 8 | ||||||
16 | shall be the District), 9 (except as
to the disposition of | ||||||
17 | taxes and penalties collected, and except that
the returned | ||||||
18 | merchandise credit for this tax may not be taken against any
| ||||||
19 | State tax), 10, 11, 12 (except the reference therein to Section | ||||||
20 | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
21 | reference to the State
shall mean the District), the first | ||||||
22 | paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service | ||||||
23 | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and | ||||||
24 | Interest Act, as fully as if those provisions were
set forth | ||||||
25 | herein.
| ||||||
26 | Persons subject to any tax imposed under the authority |
| |||||||
| |||||||
1 | granted in
this paragraph may reimburse themselves for their | ||||||
2 | serviceman's tax liability
hereunder by separately stating the | ||||||
3 | tax as an additional charge, which
charge may be stated in | ||||||
4 | combination, in a single amount, with State tax
that servicemen | ||||||
5 | are authorized to collect under the Service Use Tax Act, in
| ||||||
6 | accordance with such bracket schedules as the Department may | ||||||
7 | prescribe.
| ||||||
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 warrant 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 | Nothing in this paragraph shall be construed to authorize | ||||||
17 | the District
to impose a tax upon the privilege of engaging in | ||||||
18 | any business which under
the Constitution of the United States | ||||||
19 | may not be made the subject of taxation
by the State.
| ||||||
20 | (d) If a tax has been imposed under subsection (b), a Metro | ||||||
21 | East Mass
Transit District Use Tax shall
also be imposed upon | ||||||
22 | the privilege of using, in the district, any item of
tangible | ||||||
23 | personal property that is purchased outside the district at
| ||||||
24 | retail from a retailer, and that is titled or registered with | ||||||
25 | an agency of
this State's government, at a rate of 1/4%, or as | ||||||
26 | authorized under subsection
(d-5) of this Section, of the |
| |||||||
| |||||||
1 | selling price of the
tangible personal property within the | ||||||
2 | District, as "selling price" is
defined in the Use Tax Act. The | ||||||
3 | tax shall be collected from persons whose
Illinois address for | ||||||
4 | titling or registration purposes is given as being in
the | ||||||
5 | District. The tax shall be collected by the Department of | ||||||
6 | Revenue for
the Metro East Mass Transit District. The tax must | ||||||
7 | be paid to the State,
or an exemption determination must be | ||||||
8 | obtained from the Department of
Revenue, before the title or | ||||||
9 | certificate of registration for the property
may be issued. The | ||||||
10 | tax or proof of exemption may be transmitted to the
Department | ||||||
11 | by way of the State agency with which, or the State officer | ||||||
12 | with
whom, the tangible personal property must be titled or | ||||||
13 | registered if the
Department and the State agency or State | ||||||
14 | officer determine that this
procedure will expedite the | ||||||
15 | processing of applications for title or
registration.
| ||||||
16 | The Department shall have full power to administer and | ||||||
17 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
18 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
19 | interest so collected in the manner
hereinafter provided; and | ||||||
20 | to determine all rights to credit memoranda or
refunds arising | ||||||
21 | on account of the erroneous payment of tax, penalty or
interest | ||||||
22 | hereunder. In the administration of, and compliance with, this
| ||||||
23 | paragraph, the Department and persons who are subject to this | ||||||
24 | paragraph
shall have the same rights, remedies, privileges, | ||||||
25 | immunities, powers and
duties, and be subject to the same | ||||||
26 | conditions, restrictions, limitations,
penalties, exclusions, |
| |||||||
| |||||||
1 | exemptions and definitions of terms
and employ the same modes | ||||||
2 | of procedure, as are prescribed in Sections 2
(except the | ||||||
3 | definition of "retailer maintaining a place of business in this
| ||||||
4 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
5 | State rate
of tax, and except provisions concerning collection | ||||||
6 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
7 | 19 (except the portions pertaining
to claims by retailers and | ||||||
8 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
9 | the Use Tax Act and Section 3-7 of the Uniform Penalty
and | ||||||
10 | Interest Act, that are not inconsistent with this
paragraph, as | ||||||
11 | fully as if those provisions were set forth herein.
| ||||||
12 | Whenever the Department determines that a refund should be | ||||||
13 | made under this
paragraph to a claimant instead of issuing a | ||||||
14 | credit memorandum, the Department
shall notify the State | ||||||
15 | Comptroller, who shall cause the order
to be drawn for the | ||||||
16 | amount specified, and to the person named, in the
notification | ||||||
17 | from the Department. The refund shall be paid by the State
| ||||||
18 | Treasurer out of the Metro East Mass Transit District tax fund | ||||||
19 | established
under paragraph (h)
of this Section.
| ||||||
20 | (d-5) (A) The county board of any county participating in | ||||||
21 | the Metro
East Mass Transit District may authorize, by | ||||||
22 | ordinance, a
referendum on the question of whether the tax | ||||||
23 | rates for the
Metro East Mass Transit District Retailers' | ||||||
24 | Occupation Tax, the
Metro East Mass Transit District Service | ||||||
25 | Occupation Tax, and the
Metro East Mass Transit District Use | ||||||
26 | Tax for
the District should be increased from 0.25% to 0.75%.
|
| |||||||
| |||||||
1 | Upon adopting the ordinance, the county
board shall certify the | ||||||
2 | proposition to the proper election officials who shall
submit | ||||||
3 | the proposition to the voters of the District at the next | ||||||
4 | election,
in accordance with the general election law.
| ||||||
5 | The proposition shall be in substantially the following | ||||||
6 | form:
| ||||||
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 | (B) Two thousand five hundred electors of any Metro East | ||||||
13 | Mass Transit
District may petition the Chief Judge of the | ||||||
14 | Circuit Court, or any judge of
that Circuit designated by the | ||||||
15 | Chief Judge, in which that District is located
to cause to be | ||||||
16 | submitted to a vote of the electors the question whether the | ||||||
17 | tax
rates for the Metro East Mass Transit District Retailers' | ||||||
18 | Occupation Tax, the
Metro East Mass Transit District Service | ||||||
19 | Occupation Tax, and the Metro East
Mass Transit District Use | ||||||
20 | Tax for the District should be increased from 0.25%
to 0.75%.
| ||||||
21 | Upon submission of such petition the court shall set a date | ||||||
22 | not less than 10
nor more than 30 days thereafter for a hearing | ||||||
23 | on the sufficiency thereof.
Notice of the filing of such | ||||||
24 | petition and of such date shall be given in
writing to the | ||||||
25 | District and the County Clerk at least 7 days before the date | ||||||
26 | of
such hearing.
|
| ||||||||||
| ||||||||||
1 | If such petition is found sufficient, the court shall enter | |||||||||
2 | an order to
submit that proposition at the next election, in | |||||||||
3 | accordance with general
election law.
| |||||||||
4 | The form of the petition shall be in substantially the | |||||||||
5 | following form: To the
Circuit Court of the County of (name of | |||||||||
6 | county):
| |||||||||
7 | We, the undersigned electors of the (name of transit | |||||||||
8 | district),
respectfully petition your honor to submit to a | |||||||||
9 | vote of the electors of (name
of transit district) the | |||||||||
10 | following proposition:
| |||||||||
11 | Shall the tax rates for the Metro East Mass Transit | |||||||||
12 | District Retailers'
Occupation Tax, the Metro East Mass | |||||||||
13 | Transit District Service Occupation Tax,
and the Metro East | |||||||||
14 | Mass Transit District Use Tax be increased from 0.25% to
| |||||||||
15 | 0.75%?
| |||||||||
16 | Name Address, with Street and Number.
| |||||||||
| ||||||||||
19 | (C) The votes shall be recorded as "YES" or "NO". If a | |||||||||
20 | majority of all
votes
cast on the proposition are for the | |||||||||
21 | increase in
the tax rates, the Metro East Mass Transit District | |||||||||
22 | shall begin imposing the
increased rates in the District, and
| |||||||||
23 | the Department of Revenue shall begin collecting the increased | |||||||||
24 | amounts, as
provided under this Section.
An ordinance imposing | |||||||||
25 | or discontinuing a tax hereunder or effecting a change
in the | |||||||||
26 | rate thereof shall be adopted and a certified copy thereof |
| |||||||
| |||||||
1 | filed with
the Department on or before the first day of | ||||||
2 | October, whereupon the Department
shall proceed to administer | ||||||
3 | and enforce this Section as of the first day of
January next | ||||||
4 | following the adoption and filing, or on or before the first | ||||||
5 | day
of April, whereupon the Department shall proceed to | ||||||
6 | administer and enforce this
Section as of the first day of July | ||||||
7 | next following the adoption and filing.
| ||||||
8 | (D) If the voters have approved a referendum under this | ||||||
9 | subsection,
before
November 1, 1994, to
increase the tax rate | ||||||
10 | under this subsection, the Metro East Mass Transit
District | ||||||
11 | Board of Trustees may adopt by a majority vote an ordinance at | ||||||
12 | any
time
before January 1, 1995 that excludes from the rate | ||||||
13 | increase tangible personal
property that is titled or | ||||||
14 | registered with an
agency of this State's government.
The | ||||||
15 | ordinance excluding titled or
registered tangible personal | ||||||
16 | property from the rate increase must be filed with
the | ||||||
17 | Department at least 15 days before its effective date.
At any | ||||||
18 | time after adopting an ordinance excluding from the rate | ||||||
19 | increase
tangible personal property that is titled or | ||||||
20 | registered with an agency of this
State's government, the Metro | ||||||
21 | East Mass Transit District Board of Trustees may
adopt an | ||||||
22 | ordinance applying the rate increase to that tangible personal
| ||||||
23 | property. The ordinance shall be adopted, and a certified copy | ||||||
24 | of that
ordinance shall be filed with the Department, on or | ||||||
25 | before October 1, whereupon
the Department shall proceed to | ||||||
26 | administer and enforce the rate increase
against tangible |
| |||||||
| |||||||
1 | personal property titled or registered with an agency of this
| ||||||
2 | State's government as of the following January
1. After | ||||||
3 | December 31, 1995, any reimposed rate increase in effect under | ||||||
4 | this
subsection shall no longer apply to tangible personal | ||||||
5 | property titled or
registered with an agency of this State's | ||||||
6 | government. Beginning January 1,
1996, the Board of Trustees of | ||||||
7 | any Metro East Mass Transit
District may never reimpose a | ||||||
8 | previously excluded tax rate increase on tangible
personal | ||||||
9 | property titled or registered with an agency of this State's
| ||||||
10 | government.
After July 1, 2004, if the voters have approved a | ||||||
11 | referendum under this
subsection to increase the tax rate under | ||||||
12 | this subsection, the Metro East Mass
Transit District Board of | ||||||
13 | Trustees may adopt by a majority vote an ordinance
that | ||||||
14 | excludes from the rate increase tangible personal property that | ||||||
15 | is titled
or registered with an agency of this State's | ||||||
16 | government. The ordinance excluding titled or registered | ||||||
17 | tangible personal property from the rate increase shall be
| ||||||
18 | adopted, and a certified copy of that ordinance shall be filed | ||||||
19 | with the
Department on or before October 1, whereupon the | ||||||
20 | Department shall administer and enforce this exclusion from the | ||||||
21 | rate increase as of the
following January 1, or on or before | ||||||
22 | April 1, whereupon the Department shall
administer and enforce | ||||||
23 | this exclusion from the rate increase as of the
following July | ||||||
24 | 1. The Board of Trustees of any Metro East Mass Transit | ||||||
25 | District
may never
reimpose a previously excluded tax rate | ||||||
26 | increase on tangible personal property
titled or registered |
| |||||||
| |||||||
1 | with an agency of this State's government.
| ||||||
2 | (d-6) If the Board of Trustees of any Metro East Mass | ||||||
3 | Transit District has
imposed a rate increase under subsection | ||||||
4 | (d-5) and filed an
ordinance with the Department of Revenue | ||||||
5 | excluding titled property from the
higher rate, then that Board | ||||||
6 | may, by ordinance adopted with
the concurrence of two-thirds of | ||||||
7 | the then trustees, impose throughout the
District a fee. The | ||||||
8 | fee on the excluded property shall not exceed $20 per
retail | ||||||
9 | transaction or an
amount
equal to the amount of tax excluded, | ||||||
10 | whichever is less, on
tangible personal property that is titled | ||||||
11 | or registered with an agency of this
State's government. | ||||||
12 | Beginning July 1, 2004, the fee shall apply only to
titled | ||||||
13 | property that is subject to either the Metro East Mass Transit | ||||||
14 | District
Retailers' Occupation Tax or the Metro East Mass | ||||||
15 | Transit District Service
Occupation Tax. No fee shall be | ||||||
16 | imposed or collected under this subsection on the sale of a | ||||||
17 | motor vehicle in this State to a resident of another state if | ||||||
18 | that motor vehicle will not be titled in this State.
| ||||||
19 | (d-7) Until June 30, 2004, if a fee has been imposed under | ||||||
20 | subsection
(d-6), a fee shall also
be imposed upon the | ||||||
21 | privilege of using, in the district, any item of tangible
| ||||||
22 | personal property that is titled or registered with any agency | ||||||
23 | of this State's
government, in an amount equal to the amount of | ||||||
24 | the fee imposed under
subsection (d-6).
| ||||||
25 | (d-7.1) Beginning July 1, 2004, any fee imposed by the | ||||||
26 | Board of Trustees
of any Metro East Mass Transit District under |
| |||||||
| |||||||
1 | subsection (d-6) and all civil
penalties that may be assessed | ||||||
2 | as an incident of the fees shall be collected
and enforced by | ||||||
3 | the State Department of Revenue. Reference to "taxes" in this
| ||||||
4 | Section shall be construed to apply to the administration, | ||||||
5 | payment, and
remittance of all fees under this Section. For | ||||||
6 | purposes of any fee imposed
under subsection (d-6), 4% of the | ||||||
7 | fee, penalty, and interest received by the
Department in the | ||||||
8 | first 12 months that the fee is collected and enforced by
the | ||||||
9 | Department and 2% of the fee, penalty, and interest following | ||||||
10 | the first
12 months shall be deposited into the Tax Compliance | ||||||
11 | and Administration
Fund and shall be used by the Department, | ||||||
12 | subject to appropriation, to cover
the costs of the Department. | ||||||
13 | No retailers' discount shall apply to any fee
imposed under | ||||||
14 | subsection (d-6).
| ||||||
15 | (d-8) No item of titled property shall be subject to both
| ||||||
16 | the higher rate approved by referendum, as authorized under | ||||||
17 | subsection (d-5),
and any fee imposed under subsection (d-6) or | ||||||
18 | (d-7).
| ||||||
19 | (d-9) (Blank).
| ||||||
20 | (d-10) (Blank).
| ||||||
21 | (e) A certificate of registration issued by the State | ||||||
22 | Department of
Revenue to a retailer under the Retailers' | ||||||
23 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
24 | shall permit the registrant to engage in a
business that is | ||||||
25 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
26 | this Section and no additional registration shall be required |
| |||||||
| |||||||
1 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
2 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
3 | tax imposed under paragraph (c)
of this Section.
| ||||||
4 | (f) (Blank).
| ||||||
5 | (g) Any ordinance imposing or discontinuing any tax under | ||||||
6 | this
Section shall be adopted and a certified copy thereof | ||||||
7 | filed with the
Department on or before June 1, whereupon the | ||||||
8 | Department of Revenue shall
proceed to administer and enforce | ||||||
9 | this Section on behalf of the Metro East
Mass Transit District | ||||||
10 | as of September 1 next following such
adoption and filing. | ||||||
11 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
12 | or discontinuing the tax hereunder shall be adopted and a
| ||||||
13 | certified copy thereof filed with the Department on or before | ||||||
14 | the first day
of July, whereupon the Department shall proceed | ||||||
15 | to administer and enforce
this Section as of the first day of | ||||||
16 | October next following such adoption
and filing. Beginning | ||||||
17 | January 1, 1993, except as provided in subsection
(d-5) of this | ||||||
18 | Section, an ordinance or resolution imposing
or discontinuing | ||||||
19 | the tax hereunder shall be adopted and a certified copy
thereof | ||||||
20 | filed with the Department on or before the first day of | ||||||
21 | October,
whereupon the Department shall proceed to administer | ||||||
22 | and enforce this
Section as of the first day of January next | ||||||
23 | following such adoption and
filing,
or, beginning January 1, | ||||||
24 | 2004, on or before the first day of April, whereupon
the | ||||||
25 | Department shall proceed to administer and enforce this Section | ||||||
26 | as of the
first day of July next following the adoption and |
| |||||||
| |||||||
1 | filing.
| ||||||
2 | (h) Except as provided in subsection (d-7.1), the State | ||||||
3 | Department of
Revenue shall, upon collecting any taxes as
| ||||||
4 | provided in this Section, pay the taxes over to the State | ||||||
5 | Treasurer as
trustee for the District. The taxes shall be held | ||||||
6 | in a trust fund outside
the State Treasury. | ||||||
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. The Department shall make this | ||||||
15 | certification only if the local mass transit district imposes a | ||||||
16 | tax on real property as provided in the definition of "local | ||||||
17 | sales taxes" under the Innovation Development and Economy Act. | ||||||
18 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
19 | on On or before the 25th day of each calendar month, the
State | ||||||
20 | Department of Revenue shall prepare and certify to the | ||||||
21 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
22 | the District, which shall be
the then balance in the fund, less | ||||||
23 | any amount determined by the Department
to be necessary for the | ||||||
24 | payment of refunds , and less any amounts that are transferred | ||||||
25 | to the STAR Bonds Revenue Fund . Within 10 days after receipt by
| ||||||
26 | the Comptroller of the certification of the amount to be paid |
| |||||||
| |||||||
1 | to the
District, the Comptroller shall cause an order to be | ||||||
2 | drawn for payment
for the amount in accordance with the | ||||||
3 | direction in the certification.
| ||||||
4 | (Source: P.A. 95-331, eff. 8-21-07; 96-328, eff. 8-11-09.)
| ||||||
5 | Section 100. The Regional Transportation Authority Act is | ||||||
6 | amended by changing Section 4.03 as follows:
| ||||||
7 | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
| ||||||
8 | (Text of Section before amendment by P.A. 96-339 )
| ||||||
9 | Sec. 4.03. Taxes.
| ||||||
10 | (a) In order to carry out any of the powers or
purposes of | ||||||
11 | the Authority, the Board may by ordinance adopted with the
| ||||||
12 | concurrence of 12
of the then Directors, impose throughout the
| ||||||
13 | metropolitan region any or all of the taxes provided in this | ||||||
14 | Section.
Except as otherwise provided in this Act, taxes | ||||||
15 | imposed under this
Section and civil penalties imposed incident | ||||||
16 | thereto shall be collected
and enforced by the State Department | ||||||
17 | of Revenue. The Department shall
have the power to administer | ||||||
18 | and enforce the taxes and to determine all
rights for refunds | ||||||
19 | for erroneous payments of the taxes. Nothing in this amendatory | ||||||
20 | Act of the 95th General Assembly is intended to invalidate any | ||||||
21 | taxes currently imposed by the Authority. The increased vote | ||||||
22 | requirements to impose a tax shall only apply to actions taken | ||||||
23 | after the effective date of this amendatory Act of the 95th | ||||||
24 | General Assembly.
|
| |||||||
| |||||||
1 | (b) The Board may impose a public transportation tax upon | ||||||
2 | all
persons engaged in the metropolitan region in the business | ||||||
3 | of selling at
retail motor fuel for operation of motor vehicles | ||||||
4 | upon public highways. The
tax shall be at a rate not to exceed | ||||||
5 | 5% of the gross receipts from the sales
of motor fuel in the | ||||||
6 | course of the business. As used in this Act, the term
"motor | ||||||
7 | fuel" shall have the same meaning as in the Motor Fuel Tax Law. | ||||||
8 | The Board may provide for details of the tax. The provisions of
| ||||||
9 | any tax shall conform, as closely as may be practicable, to the | ||||||
10 | provisions
of the Municipal Retailers Occupation Tax Act, | ||||||
11 | including without limitation,
conformity to penalties with | ||||||
12 | respect to the tax imposed and as to the powers of
the State | ||||||
13 | Department of Revenue to promulgate and enforce rules and | ||||||
14 | regulations
relating to the administration and enforcement of | ||||||
15 | the provisions of the tax
imposed, except that reference in the | ||||||
16 | Act to any municipality shall refer to
the Authority and the | ||||||
17 | tax shall be imposed only with regard to receipts from
sales of | ||||||
18 | motor fuel in the metropolitan region, at rates as limited by | ||||||
19 | this
Section.
| ||||||
20 | (c) In connection with the tax imposed under paragraph (b) | ||||||
21 | of
this Section the Board may impose a tax upon the privilege | ||||||
22 | of using in
the metropolitan region motor fuel for the | ||||||
23 | operation of a motor vehicle
upon public highways, the tax to | ||||||
24 | be at a rate not in excess of the rate
of tax imposed under | ||||||
25 | paragraph (b) of this Section. The Board may
provide for | ||||||
26 | details of the tax.
|
| |||||||
| |||||||
1 | (d) The Board may impose a motor vehicle parking tax upon | ||||||
2 | the
privilege of parking motor vehicles at off-street parking | ||||||
3 | facilities in
the metropolitan region at which a fee is | ||||||
4 | charged, and may provide for
reasonable classifications in and | ||||||
5 | exemptions to the tax, for
administration and enforcement | ||||||
6 | thereof and for civil penalties and
refunds thereunder and may | ||||||
7 | provide criminal penalties thereunder, the
maximum penalties | ||||||
8 | not to exceed the maximum criminal penalties provided
in the | ||||||
9 | Retailers' Occupation Tax Act. The
Authority may collect and | ||||||
10 | enforce the tax itself or by contract with
any unit of local | ||||||
11 | government. The State Department of Revenue shall have
no | ||||||
12 | responsibility for the collection and enforcement unless the
| ||||||
13 | Department agrees with the Authority to undertake the | ||||||
14 | collection and
enforcement. As used in this paragraph, the term | ||||||
15 | "parking facility"
means a parking area or structure having | ||||||
16 | parking spaces for more than 2
vehicles at which motor vehicles | ||||||
17 | are permitted to park in return for an
hourly, daily, or other | ||||||
18 | periodic fee, whether publicly or privately
owned, but does not | ||||||
19 | include parking spaces on a public street, the use
of which is | ||||||
20 | regulated by parking meters.
| ||||||
21 | (e) The Board may impose a Regional Transportation | ||||||
22 | Authority
Retailers' Occupation Tax upon all persons engaged in | ||||||
23 | the business of
selling tangible personal property at retail in | ||||||
24 | the metropolitan region.
In Cook County the tax rate shall be | ||||||
25 | 1.25%
of the gross receipts from sales
of food for human | ||||||
26 | consumption that is to be consumed off the premises
where it is |
| |||||||
| |||||||
1 | sold (other than alcoholic beverages, soft drinks and food
that | ||||||
2 | has been prepared for immediate consumption) and prescription | ||||||
3 | and
nonprescription medicines, drugs, medical appliances and | ||||||
4 | insulin, urine
testing materials, syringes and needles used by | ||||||
5 | diabetics, and 1%
of the
gross receipts from other taxable | ||||||
6 | sales made in the course of that business.
In DuPage, Kane, | ||||||
7 | Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
| ||||||
8 | of the gross receipts from all taxable sales made in the course | ||||||
9 | of that
business. The tax
imposed under this Section and all | ||||||
10 | civil penalties that may be
assessed as an incident thereof | ||||||
11 | shall be collected and enforced by the
State Department of | ||||||
12 | Revenue. The Department shall have full power to
administer and | ||||||
13 | enforce this Section; to collect all taxes and penalties
so | ||||||
14 | collected in the manner hereinafter provided; and to determine | ||||||
15 | all
rights to credit memoranda arising on account of the | ||||||
16 | erroneous payment
of tax or penalty hereunder. In the | ||||||
17 | administration of, and compliance
with this Section, the | ||||||
18 | Department and persons who are subject to this
Section shall | ||||||
19 | have the same rights, remedies, privileges, immunities,
powers | ||||||
20 | and duties, and be subject to the same conditions, | ||||||
21 | restrictions,
limitations, penalties, exclusions, exemptions | ||||||
22 | and definitions of terms,
and employ the same modes of | ||||||
23 | procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, | ||||||
24 | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions | ||||||
25 | therein other than the State rate of tax), 2c, 3 (except as to
| ||||||
26 | the disposition of taxes and penalties collected), 4, 5, 5a, |
| |||||||
| |||||||
1 | 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, | ||||||
2 | 9, 10, 11, 12 and
13 of the Retailers' Occupation Tax Act and | ||||||
3 | Section 3-7 of the
Uniform Penalty and Interest Act, as fully | ||||||
4 | as if those
provisions were set forth herein.
| ||||||
5 | Persons subject to any tax imposed under the authority | ||||||
6 | granted
in this Section may reimburse themselves for their | ||||||
7 | seller's tax
liability hereunder by separately stating the tax | ||||||
8 | as an additional
charge, which charge may be stated in | ||||||
9 | combination in a single amount
with State taxes that sellers | ||||||
10 | are required to collect under the Use
Tax Act, under any | ||||||
11 | bracket schedules the
Department may prescribe.
| ||||||
12 | Whenever the Department determines that a refund should be | ||||||
13 | made under
this Section to a claimant instead of issuing a | ||||||
14 | credit memorandum, the
Department shall notify the State | ||||||
15 | Comptroller, who shall cause the
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 Regional Transportation Authority tax
fund | ||||||
19 | established under paragraph (n) of this Section.
| ||||||
20 | If a tax is imposed under this subsection (e), a tax shall | ||||||
21 | also
be imposed under subsections (f) and (g) of this Section.
| ||||||
22 | For the purpose of determining whether a tax authorized | ||||||
23 | under this
Section is applicable, a retail sale by a producer | ||||||
24 | of coal or other
mineral mined in Illinois, is a sale at retail | ||||||
25 | at the place where the
coal or other mineral mined in Illinois | ||||||
26 | is extracted from the earth.
This paragraph does not apply to |
| |||||||
| |||||||
1 | coal or other mineral when it is
delivered or shipped by the | ||||||
2 | seller to the purchaser at a point outside
Illinois so that the | ||||||
3 | sale is exempt under the Federal Constitution as a
sale in | ||||||
4 | interstate or foreign commerce.
| ||||||
5 | No tax shall be imposed or collected under this subsection | ||||||
6 | on the sale of a motor vehicle in this State to a resident of | ||||||
7 | another state if that motor vehicle will not be titled in this | ||||||
8 | State.
| ||||||
9 | Nothing in this Section shall be construed to authorize the | ||||||
10 | Regional
Transportation Authority to impose a tax upon the | ||||||
11 | privilege of engaging
in any business that under the | ||||||
12 | Constitution of the United States may
not be made the subject | ||||||
13 | of taxation by this State.
| ||||||
14 | (f) If a tax has been imposed under paragraph (e), a
| ||||||
15 | Regional Transportation Authority Service Occupation
Tax shall
| ||||||
16 | also be imposed upon all persons engaged, in the metropolitan | ||||||
17 | region in
the business of making sales of service, who as an | ||||||
18 | incident to making the sales
of service, transfer tangible | ||||||
19 | personal property within the metropolitan region,
either in the | ||||||
20 | form of tangible personal property or in the form of real | ||||||
21 | estate
as an incident to a sale of service. In Cook County, the | ||||||
22 | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of | ||||||
23 | food prepared for
immediate consumption and transferred | ||||||
24 | incident to a sale of service subject
to the service occupation | ||||||
25 | tax by an entity licensed under the Hospital
Licensing Act or | ||||||
26 | the Nursing Home Care Act that is located in the metropolitan
|
| |||||||
| |||||||
1 | region; (2) 1.25%
of the selling price of food for human | ||||||
2 | consumption that is to
be consumed off the premises where it is | ||||||
3 | sold (other than alcoholic
beverages, soft drinks and food that | ||||||
4 | has been prepared for immediate
consumption) and prescription | ||||||
5 | and nonprescription medicines, drugs, medical
appliances and | ||||||
6 | insulin, urine testing materials, syringes and needles used
by | ||||||
7 | diabetics; and (3) 1%
of the selling price from other taxable | ||||||
8 | sales of
tangible personal property transferred. In DuPage, | ||||||
9 | Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%
| ||||||
10 | of the selling price
of all tangible personal property | ||||||
11 | transferred.
| ||||||
12 | The tax imposed under this paragraph and all civil
| ||||||
13 | penalties that may be assessed as an incident thereof shall be | ||||||
14 | collected
and enforced by the State Department of Revenue. The | ||||||
15 | Department shall
have full power to administer and enforce this | ||||||
16 | paragraph; to collect all
taxes and penalties due hereunder; to | ||||||
17 | dispose of taxes and penalties
collected in the manner | ||||||
18 | hereinafter provided; and to determine all
rights to credit | ||||||
19 | memoranda arising on account of the erroneous payment
of tax or | ||||||
20 | penalty hereunder. In the administration of and compliance
with | ||||||
21 | this paragraph, the Department and persons who are subject to | ||||||
22 | this
paragraph shall have the same rights, remedies, | ||||||
23 | privileges, immunities,
powers and duties, and be subject to | ||||||
24 | the same conditions, restrictions,
limitations, penalties, | ||||||
25 | exclusions, exemptions and definitions of terms,
and employ the | ||||||
26 | same modes of procedure, as are prescribed in Sections 1a-1, 2,
|
| |||||||
| |||||||
1 | 2a, 3 through 3-50 (in respect to all provisions therein other | ||||||
2 | than the
State rate of tax), 4 (except that the reference to | ||||||
3 | the State shall be to
the Authority), 5, 7, 8 (except that the | ||||||
4 | jurisdiction to which the tax
shall be a debt to the extent | ||||||
5 | indicated in that Section 8 shall be the
Authority), 9 (except | ||||||
6 | as to the disposition of taxes and penalties
collected, and | ||||||
7 | except that the returned merchandise credit for this tax may
| ||||||
8 | not be taken against any State tax), 10, 11, 12 (except the | ||||||
9 | reference
therein to Section 2b of the Retailers' Occupation | ||||||
10 | Tax Act), 13 (except
that any reference to the State shall mean | ||||||
11 | the Authority), the first
paragraph of Section 15, 16, 17, 18, | ||||||
12 | 19 and 20 of the Service
Occupation Tax Act and Section 3-7 of | ||||||
13 | the Uniform Penalty and Interest
Act, as fully as if those | ||||||
14 | provisions were set forth herein.
| ||||||
15 | Persons subject to any tax imposed under the authority | ||||||
16 | granted
in this paragraph may reimburse themselves for their | ||||||
17 | serviceman's tax
liability hereunder by separately stating the | ||||||
18 | tax as an additional
charge, that charge may be stated in | ||||||
19 | combination in a single amount
with State tax that servicemen | ||||||
20 | are authorized to collect under the
Service Use Tax Act, under | ||||||
21 | any bracket schedules the
Department may prescribe.
| ||||||
22 | Whenever the Department determines that a refund should be | ||||||
23 | made under
this paragraph to a claimant instead of issuing a | ||||||
24 | credit memorandum, the
Department shall notify the State | ||||||
25 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
26 | amount specified, and to the person named
in the notification |
| |||||||
| |||||||
1 | from the Department. The refund shall be paid by
the State | ||||||
2 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
3 | established under paragraph (n) of this Section.
| ||||||
4 | Nothing in this paragraph shall be construed to authorize | ||||||
5 | the
Authority to impose a tax upon the privilege of engaging in | ||||||
6 | any business
that under the Constitution of the United States | ||||||
7 | may not be made the
subject of taxation by the State.
| ||||||
8 | (g) If a tax has been imposed under paragraph (e), a tax | ||||||
9 | shall
also be imposed upon the privilege of using in the | ||||||
10 | metropolitan region,
any item of tangible personal property | ||||||
11 | that is purchased outside the
metropolitan region at retail | ||||||
12 | from a retailer, and that is titled or
registered with an | ||||||
13 | agency of this State's government. In Cook County the
tax rate | ||||||
14 | shall be 1%
of the selling price of the tangible personal | ||||||
15 | property,
as "selling price" is defined in the Use Tax Act. In | ||||||
16 | DuPage, Kane, Lake,
McHenry and Will counties the tax rate | ||||||
17 | shall be 0.75%
of the selling price of
the tangible personal | ||||||
18 | property, as "selling price" is defined in the
Use Tax Act. The | ||||||
19 | tax shall be collected from persons whose Illinois
address for | ||||||
20 | titling or registration purposes is given as being in the
| ||||||
21 | metropolitan region. The tax shall be collected by the | ||||||
22 | Department of
Revenue for the Regional Transportation | ||||||
23 | Authority. The tax must be paid
to the State, or an exemption | ||||||
24 | determination must be obtained from the
Department of Revenue, | ||||||
25 | before the title or certificate of registration for
the | ||||||
26 | property may be issued. The tax or proof of exemption may be
|
| |||||||
| |||||||
1 | transmitted to the Department by way of the State agency with | ||||||
2 | which, or the
State officer with whom, the tangible personal | ||||||
3 | property must be titled or
registered if the Department and the | ||||||
4 | State agency or State officer
determine that this procedure | ||||||
5 | will expedite the processing of applications
for title or | ||||||
6 | registration.
| ||||||
7 | The Department shall have full power to administer and | ||||||
8 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
9 | interest due hereunder;
to dispose of taxes, penalties and | ||||||
10 | interest collected in the manner
hereinafter provided; and to | ||||||
11 | determine all rights to credit memoranda or
refunds arising on | ||||||
12 | account of the erroneous payment of tax, penalty or
interest | ||||||
13 | hereunder. In the administration of and compliance with this
| ||||||
14 | paragraph, the Department and persons who are subject to this | ||||||
15 | paragraph
shall have the same rights, remedies, privileges, | ||||||
16 | immunities, powers and
duties, and be subject to the same | ||||||
17 | conditions, restrictions,
limitations, penalties, exclusions, | ||||||
18 | exemptions and definitions of terms
and employ the same modes | ||||||
19 | of procedure, as are prescribed in Sections 2
(except the | ||||||
20 | definition of "retailer maintaining a place of business in this
| ||||||
21 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
22 | State rate
of tax, and except provisions concerning collection | ||||||
23 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
24 | 19 (except the portions pertaining
to claims by retailers and | ||||||
25 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
26 | the Use Tax Act, and are not inconsistent with this
paragraph, |
| |||||||
| |||||||
1 | as fully as if those provisions were set forth herein.
| ||||||
2 | Whenever the Department determines that a refund should be | ||||||
3 | made under
this paragraph to a claimant instead of issuing a | ||||||
4 | credit memorandum, the
Department shall notify the State | ||||||
5 | Comptroller, who shall cause the order
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 Regional Transportation Authority tax fund
| ||||||
9 | established under paragraph (n) of this Section.
| ||||||
10 | (h) The Authority may impose a replacement vehicle tax of | ||||||
11 | $50 on any
passenger car as defined in Section 1-157 of the | ||||||
12 | Illinois Vehicle Code
purchased within the metropolitan region | ||||||
13 | by or on behalf of an
insurance company to replace a passenger | ||||||
14 | car of
an insured person in settlement of a total loss claim. | ||||||
15 | The tax imposed
may not become effective before the first day | ||||||
16 | of the month following the
passage of the ordinance imposing | ||||||
17 | the tax and receipt of a certified copy
of the ordinance by the | ||||||
18 | Department of Revenue. The Department of Revenue
shall collect | ||||||
19 | the tax for the Authority in accordance with Sections 3-2002
| ||||||
20 | and 3-2003 of the Illinois Vehicle Code.
| ||||||
21 | The Department shall immediately pay over to the State | ||||||
22 | Treasurer,
ex officio, as trustee, all taxes collected | ||||||
23 | hereunder. | ||||||
24 | As soon as possible after the first day of each month, | ||||||
25 | beginning January 1, 2011, upon certification of the Department | ||||||
26 | of Revenue, the Comptroller shall order transferred, and the |
| |||||||
| |||||||
1 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
2 | local sales tax increment, as defined in the Innovation | ||||||
3 | Development and Economy Act, collected under this Section | ||||||
4 | during the second preceding calendar month for sales within a | ||||||
5 | STAR bond district. | ||||||
6 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
7 | on 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 Authority. The | ||||||
10 | amount to be paid to the Authority shall be
the amount | ||||||
11 | collected hereunder during the second preceding calendar month
| ||||||
12 | by the Department, less any amount determined by the Department | ||||||
13 | to be
necessary for the payment of refunds , and less any | ||||||
14 | amounts that are transferred to the STAR Bonds Revenue Fund . | ||||||
15 | Within 10 days after receipt by the
Comptroller of the | ||||||
16 | disbursement certification to the Authority provided
for in | ||||||
17 | this Section to be given to the Comptroller by the Department, | ||||||
18 | the
Comptroller shall cause the orders to be drawn for that | ||||||
19 | amount in
accordance with the directions contained in the | ||||||
20 | certification.
| ||||||
21 | (i) The Board may not impose any other taxes except as it | ||||||
22 | may from
time to time be authorized by law to impose.
| ||||||
23 | (j) A certificate of registration issued by the State | ||||||
24 | Department of
Revenue to a retailer under the Retailers' | ||||||
25 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
26 | shall permit the registrant to engage in a
business that is |
| |||||||
| |||||||
1 | taxed under the tax imposed under paragraphs
(b), (e), (f) or | ||||||
2 | (g) of this Section and no additional registration
shall be | ||||||
3 | required under the tax. A certificate issued under the
Use Tax | ||||||
4 | Act or the Service Use Tax Act shall be applicable with regard | ||||||
5 | to
any tax imposed under paragraph (c) of this Section.
| ||||||
6 | (k) The provisions of any tax imposed under paragraph (c) | ||||||
7 | of
this Section shall conform as closely as may be practicable | ||||||
8 | to the
provisions of the Use Tax Act, including
without | ||||||
9 | limitation conformity as to penalties with respect to the tax
| ||||||
10 | imposed and as to the powers of the State Department of Revenue | ||||||
11 | to
promulgate and enforce rules and regulations relating to the
| ||||||
12 | administration and enforcement of the provisions of the tax | ||||||
13 | imposed.
The taxes shall be imposed only on use within the | ||||||
14 | metropolitan region
and at rates as provided in the paragraph.
| ||||||
15 | (l) The Board in imposing any tax as provided in paragraphs | ||||||
16 | (b)
and (c) of this Section, shall, after seeking the advice of | ||||||
17 | the State
Department of Revenue, provide means for retailers, | ||||||
18 | users or purchasers
of motor fuel for purposes other than those | ||||||
19 | with regard to which the
taxes may be imposed as provided in | ||||||
20 | those paragraphs to receive refunds
of taxes improperly paid, | ||||||
21 | which provisions may be at variance with the
refund provisions | ||||||
22 | as applicable under the Municipal Retailers
Occupation Tax Act. | ||||||
23 | The State Department of Revenue may provide for
certificates of | ||||||
24 | registration for users or purchasers of motor fuel for purposes
| ||||||
25 | other than those with regard to which taxes may be imposed as | ||||||
26 | provided in
paragraphs (b) and (c) of this Section to |
| |||||||
| |||||||
1 | facilitate the reporting and
nontaxability of the exempt sales | ||||||
2 | or uses.
| ||||||
3 | (m) Any ordinance imposing or discontinuing any tax under | ||||||
4 | this Section shall
be adopted and a certified copy thereof | ||||||
5 | filed with the Department on or before
June 1, whereupon the | ||||||
6 | Department of Revenue shall proceed to administer and
enforce | ||||||
7 | this Section on behalf of the Regional Transportation Authority | ||||||
8 | as of
September 1 next following such adoption and filing.
| ||||||
9 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
10 | or
discontinuing the tax hereunder shall be adopted and a | ||||||
11 | certified copy
thereof filed with the Department on or before | ||||||
12 | the first day of July,
whereupon the Department shall proceed | ||||||
13 | to administer and enforce this
Section as of the first day of | ||||||
14 | October next following such adoption and
filing. Beginning | ||||||
15 | January 1, 1993, an ordinance or resolution imposing, | ||||||
16 | increasing, decreasing, or
discontinuing the tax hereunder | ||||||
17 | shall be adopted and a certified copy
thereof filed with the | ||||||
18 | Department,
whereupon the Department shall proceed to | ||||||
19 | administer and enforce this
Section as of the first day of the | ||||||
20 | first month to occur not less than 60 days
following such | ||||||
21 | adoption and filing. Any ordinance or resolution of the | ||||||
22 | Authority imposing a tax under this Section and in effect on | ||||||
23 | August 1, 2007 shall remain in full force and effect and shall | ||||||
24 | be administered by the Department of Revenue under the terms | ||||||
25 | and conditions and rates of tax established by such ordinance | ||||||
26 | or resolution until the Department begins administering and |
| |||||||
| |||||||
1 | enforcing an increased tax under this Section as authorized by | ||||||
2 | this amendatory Act of the 95th General Assembly. The tax rates | ||||||
3 | authorized by this amendatory Act of the 95th General Assembly | ||||||
4 | are effective only if imposed by ordinance of the Authority.
| ||||||
5 | (n) The State Department of Revenue shall, upon collecting | ||||||
6 | any taxes
as provided in this Section, pay the taxes over to | ||||||
7 | the State Treasurer
as trustee for the Authority. The taxes | ||||||
8 | shall be held in a trust fund
outside the State Treasury. On or | ||||||
9 | before the 25th day of each calendar
month, the State | ||||||
10 | Department of Revenue shall prepare and certify to the
| ||||||
11 | Comptroller of the State of Illinois and
to the Authority (i) | ||||||
12 | the
amount of taxes collected in each County other than Cook | ||||||
13 | County in the
metropolitan region, (ii)
the amount of taxes | ||||||
14 | collected within the City
of Chicago,
and (iii) the amount | ||||||
15 | collected in that portion
of Cook County outside of Chicago, | ||||||
16 | each amount less the amount necessary for the payment
of | ||||||
17 | refunds to taxpayers located in those areas described in items | ||||||
18 | (i), (ii), and (iii).
Within 10 days after receipt by the | ||||||
19 | Comptroller of the certification of
the amounts, the | ||||||
20 | Comptroller shall cause an
order to be drawn for the payment of | ||||||
21 | two-thirds of the amounts certified in item (i) of this | ||||||
22 | subsection to the Authority and one-third of the amounts | ||||||
23 | certified in item (i) of this subsection to the respective | ||||||
24 | counties other than Cook County and the amount certified in | ||||||
25 | items (ii) and (iii) of this subsection to the Authority.
| ||||||
26 | In addition to the disbursement required by the preceding |
| |||||||
| |||||||
1 | paragraph, an
allocation shall be made in July 1991 and each | ||||||
2 | year thereafter to the
Regional Transportation Authority. The | ||||||
3 | allocation shall be made in an
amount equal to the average | ||||||
4 | monthly distribution during the preceding
calendar year | ||||||
5 | (excluding the 2 months of lowest receipts) and the
allocation | ||||||
6 | shall include the amount of average monthly distribution from
| ||||||
7 | the Regional Transportation Authority Occupation and Use Tax | ||||||
8 | Replacement
Fund. The distribution made in July 1992 and each | ||||||
9 | year thereafter under
this paragraph and the preceding | ||||||
10 | paragraph shall be reduced by the amount
allocated and | ||||||
11 | disbursed under this paragraph in the preceding calendar
year. | ||||||
12 | The Department of Revenue shall prepare and certify to the
| ||||||
13 | Comptroller for disbursement the allocations made in | ||||||
14 | accordance with this
paragraph.
| ||||||
15 | (o) Failure to adopt a budget ordinance or otherwise to | ||||||
16 | comply with
Section 4.01 of this Act or to adopt a Five-year | ||||||
17 | Capital Program or otherwise to
comply with paragraph (b) of | ||||||
18 | Section 2.01 of this Act shall not affect
the validity of any | ||||||
19 | tax imposed by the Authority otherwise in conformity
with law.
| ||||||
20 | (p) At no time shall a public transportation tax or motor | ||||||
21 | vehicle
parking tax authorized under paragraphs (b), (c) and | ||||||
22 | (d) of this Section
be in effect at the same time as any | ||||||
23 | retailers' occupation, use or
service occupation tax | ||||||
24 | authorized under paragraphs (e), (f) and (g) of
this Section is | ||||||
25 | in effect.
| ||||||
26 | Any taxes imposed under the authority provided in |
| |||||||
| |||||||
1 | paragraphs (b), (c)
and (d) shall remain in effect only until | ||||||
2 | the time as any tax
authorized by paragraphs (e), (f) or (g) of | ||||||
3 | this Section are imposed and
becomes effective. Once any tax | ||||||
4 | authorized by paragraphs (e), (f) or (g)
is imposed the Board | ||||||
5 | may not reimpose taxes as authorized in paragraphs
(b), (c) and | ||||||
6 | (d) of the Section unless any tax authorized by
paragraphs (e), | ||||||
7 | (f) or (g) of this Section becomes ineffective by means
other | ||||||
8 | than an ordinance of the Board.
| ||||||
9 | (q) Any existing rights, remedies and obligations | ||||||
10 | (including
enforcement by the Regional Transportation | ||||||
11 | Authority) arising under any
tax imposed under paragraphs (b), | ||||||
12 | (c) or (d) of this Section shall not
be affected by the | ||||||
13 | imposition of a tax under paragraphs (e), (f) or (g)
of this | ||||||
14 | Section.
| ||||||
15 | (Source: P.A. 95-708, eff. 1-18-08.)
| ||||||
16 | (Text of Section after amendment by P.A. 96-339 )
| ||||||
17 | Sec. 4.03. Taxes.
| ||||||
18 | (a) In order to carry out any of the powers or
purposes of | ||||||
19 | the Authority, the Board may by ordinance adopted with the
| ||||||
20 | concurrence of 12
of the then Directors, impose throughout the
| ||||||
21 | metropolitan region any or all of the taxes provided in this | ||||||
22 | Section.
Except as otherwise provided in this Act, taxes | ||||||
23 | imposed under this
Section and civil penalties imposed incident | ||||||
24 | thereto shall be collected
and enforced by the State Department | ||||||
25 | of Revenue. The Department shall
have the power to administer |
| |||||||
| |||||||
1 | and enforce the taxes and to determine all
rights for refunds | ||||||
2 | for erroneous payments of the taxes. Nothing in this amendatory | ||||||
3 | Act of the 95th General Assembly is intended to invalidate any | ||||||
4 | taxes currently imposed by the Authority. The increased vote | ||||||
5 | requirements to impose a tax shall only apply to actions taken | ||||||
6 | after the effective date of this amendatory Act of the 95th | ||||||
7 | General Assembly.
| ||||||
8 | (b) The Board may impose a public transportation tax upon | ||||||
9 | all
persons engaged in the metropolitan region in the business | ||||||
10 | of selling at
retail motor fuel for operation of motor vehicles | ||||||
11 | upon public highways. The
tax shall be at a rate not to exceed | ||||||
12 | 5% of the gross receipts from the sales
of motor fuel in the | ||||||
13 | course of the business. As used in this Act, the term
"motor | ||||||
14 | fuel" shall have the same meaning as in the Motor Fuel Tax Law. | ||||||
15 | The Board may provide for details of the tax. The provisions of
| ||||||
16 | any tax shall conform, as closely as may be practicable, to the | ||||||
17 | provisions
of the Municipal Retailers Occupation Tax Act, | ||||||
18 | including without limitation,
conformity to penalties with | ||||||
19 | respect to the tax imposed and as to the powers of
the State | ||||||
20 | Department of Revenue to promulgate and enforce rules and | ||||||
21 | regulations
relating to the administration and enforcement of | ||||||
22 | the provisions of the tax
imposed, except that reference in the | ||||||
23 | Act to any municipality shall refer to
the Authority and the | ||||||
24 | tax shall be imposed only with regard to receipts from
sales of | ||||||
25 | motor fuel in the metropolitan region, at rates as limited by | ||||||
26 | this
Section.
|
| |||||||
| |||||||
1 | (c) In connection with the tax imposed under paragraph (b) | ||||||
2 | of
this Section the Board may impose a tax upon the privilege | ||||||
3 | of using in
the metropolitan region motor fuel for the | ||||||
4 | operation of a motor vehicle
upon public highways, the tax to | ||||||
5 | be at a rate not in excess of the rate
of tax imposed under | ||||||
6 | paragraph (b) of this Section. The Board may
provide for | ||||||
7 | details of the tax.
| ||||||
8 | (d) The Board may impose a motor vehicle parking tax upon | ||||||
9 | the
privilege of parking motor vehicles at off-street parking | ||||||
10 | facilities in
the metropolitan region at which a fee is | ||||||
11 | charged, and may provide for
reasonable classifications in and | ||||||
12 | exemptions to the tax, for
administration and enforcement | ||||||
13 | thereof and for civil penalties and
refunds thereunder and may | ||||||
14 | provide criminal penalties thereunder, the
maximum penalties | ||||||
15 | not to exceed the maximum criminal penalties provided
in the | ||||||
16 | Retailers' Occupation Tax Act. The
Authority may collect and | ||||||
17 | enforce the tax itself or by contract with
any unit of local | ||||||
18 | government. The State Department of Revenue shall have
no | ||||||
19 | responsibility for the collection and enforcement unless the
| ||||||
20 | Department agrees with the Authority to undertake the | ||||||
21 | collection and
enforcement. As used in this paragraph, the term | ||||||
22 | "parking facility"
means a parking area or structure having | ||||||
23 | parking spaces for more than 2
vehicles at which motor vehicles | ||||||
24 | are permitted to park in return for an
hourly, daily, or other | ||||||
25 | periodic fee, whether publicly or privately
owned, but does not | ||||||
26 | include parking spaces on a public street, the use
of which is |
| |||||||
| |||||||
1 | regulated by parking meters.
| ||||||
2 | (e) The Board may impose a Regional Transportation | ||||||
3 | Authority
Retailers' Occupation Tax upon all persons engaged in | ||||||
4 | the business of
selling tangible personal property at retail in | ||||||
5 | the metropolitan region.
In Cook County the tax rate shall be | ||||||
6 | 1.25%
of the gross receipts from sales
of food for human | ||||||
7 | consumption that is to be consumed off the premises
where it is | ||||||
8 | sold (other than alcoholic beverages, soft drinks and food
that | ||||||
9 | has been prepared for immediate consumption) and prescription | ||||||
10 | and
nonprescription medicines, drugs, medical appliances and | ||||||
11 | insulin, urine
testing materials, syringes and needles used by | ||||||
12 | diabetics, and 1%
of the
gross receipts from other taxable | ||||||
13 | sales made in the course of that business.
In DuPage, Kane, | ||||||
14 | Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
| ||||||
15 | of the gross receipts from all taxable sales made in the course | ||||||
16 | of that
business. The tax
imposed under this Section and all | ||||||
17 | civil penalties that may be
assessed as an incident thereof | ||||||
18 | shall be collected and enforced by the
State Department of | ||||||
19 | Revenue. The Department shall have full power to
administer and | ||||||
20 | enforce this Section; to collect all taxes and penalties
so | ||||||
21 | collected in the manner hereinafter provided; and to determine | ||||||
22 | all
rights to credit memoranda arising on account of the | ||||||
23 | erroneous payment
of tax or penalty hereunder. In the | ||||||
24 | administration of, and compliance
with this Section, the | ||||||
25 | Department and persons who are subject to this
Section shall | ||||||
26 | have the same rights, remedies, privileges, immunities,
powers |
| |||||||
| |||||||
1 | and duties, and be subject to the same conditions, | ||||||
2 | restrictions,
limitations, penalties, exclusions, exemptions | ||||||
3 | and definitions of terms,
and employ the same modes of | ||||||
4 | procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, | ||||||
5 | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions | ||||||
6 | therein other than the State rate of tax), 2c, 3 (except as to
| ||||||
7 | the disposition of taxes and penalties collected), 4, 5, 5a, | ||||||
8 | 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, | ||||||
9 | 9, 10, 11, 12 and
13 of the Retailers' Occupation Tax Act and | ||||||
10 | Section 3-7 of the
Uniform Penalty and Interest Act, as fully | ||||||
11 | as if those
provisions were set forth herein.
| ||||||
12 | Persons subject to any tax imposed under the authority | ||||||
13 | granted
in this Section may reimburse themselves for their | ||||||
14 | seller's tax
liability hereunder by separately stating the tax | ||||||
15 | as an additional
charge, which charge may be stated in | ||||||
16 | combination in a single amount
with State taxes that sellers | ||||||
17 | are required to collect under the Use
Tax Act, under any | ||||||
18 | bracket schedules the
Department may prescribe.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under
this Section to a claimant instead of issuing a | ||||||
21 | credit memorandum, the
Department shall notify the State | ||||||
22 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
23 | amount specified, and to the person named,
in the notification | ||||||
24 | from the Department. The refund shall be paid by
the State | ||||||
25 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
26 | established under paragraph (n) of this Section.
|
| |||||||
| |||||||
1 | If a tax is imposed under this subsection (e), a tax shall | ||||||
2 | also
be imposed under subsections (f) and (g) of this Section.
| ||||||
3 | For the purpose of determining whether a tax authorized | ||||||
4 | under this
Section is applicable, a retail sale by a producer | ||||||
5 | of coal or other
mineral mined in Illinois, is a sale at retail | ||||||
6 | at the place where the
coal or other mineral mined in Illinois | ||||||
7 | is extracted from the earth.
This paragraph does not apply to | ||||||
8 | coal or other mineral when it is
delivered or shipped by the | ||||||
9 | seller to the purchaser at a point outside
Illinois so that the | ||||||
10 | sale is exempt under the Federal Constitution as a
sale in | ||||||
11 | interstate or foreign commerce.
| ||||||
12 | No tax shall be imposed or collected under this subsection | ||||||
13 | on the sale of a motor vehicle in this State to a resident of | ||||||
14 | another state if that motor vehicle will not be titled in this | ||||||
15 | State.
| ||||||
16 | Nothing in this Section shall be construed to authorize the | ||||||
17 | Regional
Transportation Authority to impose a tax upon the | ||||||
18 | privilege of engaging
in any business that under the | ||||||
19 | Constitution of the United States may
not be made the subject | ||||||
20 | of taxation by this State.
| ||||||
21 | (f) If a tax has been imposed under paragraph (e), a
| ||||||
22 | Regional Transportation Authority Service Occupation
Tax shall
| ||||||
23 | also be imposed upon all persons engaged, in the metropolitan | ||||||
24 | region in
the business of making sales of service, who as an | ||||||
25 | incident to making the sales
of service, transfer tangible | ||||||
26 | personal property within the metropolitan region,
either in the |
| |||||||
| |||||||
1 | form of tangible personal property or in the form of real | ||||||
2 | estate
as an incident to a sale of service. In Cook County, the | ||||||
3 | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of | ||||||
4 | food prepared for
immediate consumption and transferred | ||||||
5 | incident to a sale of service subject
to the service occupation | ||||||
6 | tax by an entity licensed under the Hospital
Licensing Act, the | ||||||
7 | Nursing Home Care Act, or the MR/DD Community Care Act that is | ||||||
8 | located in the metropolitan
region; (2) 1.25%
of the selling | ||||||
9 | price of food for human consumption that is to
be consumed off | ||||||
10 | the premises where it is sold (other than alcoholic
beverages, | ||||||
11 | soft drinks and food that has been prepared for immediate
| ||||||
12 | consumption) and prescription and nonprescription medicines, | ||||||
13 | drugs, medical
appliances and insulin, urine testing | ||||||
14 | materials, syringes and needles used
by diabetics; and (3) 1%
| ||||||
15 | of the selling price from other taxable sales of
tangible | ||||||
16 | personal property transferred. In DuPage, Kane, Lake,
McHenry | ||||||
17 | and Will Counties the rate shall be 0.75%
of the selling price
| ||||||
18 | of all tangible personal property transferred.
| ||||||
19 | The tax imposed under this paragraph and all civil
| ||||||
20 | penalties that may be assessed as an incident thereof shall be | ||||||
21 | collected
and enforced by the State Department of Revenue. The | ||||||
22 | Department shall
have full power to administer and enforce this | ||||||
23 | paragraph; to collect all
taxes and penalties due hereunder; to | ||||||
24 | dispose of taxes and penalties
collected in the manner | ||||||
25 | hereinafter provided; and to determine all
rights to credit | ||||||
26 | memoranda arising on account of the erroneous payment
of tax or |
| |||||||
| |||||||
1 | penalty hereunder. In the administration of and compliance
with | ||||||
2 | this paragraph, the Department and persons who are subject to | ||||||
3 | this
paragraph shall have the same rights, remedies, | ||||||
4 | privileges, immunities,
powers and duties, and be subject to | ||||||
5 | the same conditions, restrictions,
limitations, penalties, | ||||||
6 | exclusions, exemptions and definitions of terms,
and employ the | ||||||
7 | same modes of procedure, as are prescribed in Sections 1a-1, 2,
| ||||||
8 | 2a, 3 through 3-50 (in respect to all provisions therein other | ||||||
9 | than the
State rate of tax), 4 (except that the reference to | ||||||
10 | the State shall be to
the Authority), 5, 7, 8 (except that the | ||||||
11 | jurisdiction to which the tax
shall be a debt to the extent | ||||||
12 | indicated in that Section 8 shall be the
Authority), 9 (except | ||||||
13 | as to the disposition of taxes and penalties
collected, and | ||||||
14 | except that the returned merchandise credit for this tax may
| ||||||
15 | not be taken against any State tax), 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 Authority), 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, that charge may be stated in | ||||||
26 | combination in a single amount
with State tax that servicemen |
| |||||||
| |||||||
1 | are authorized to collect under the
Service Use Tax Act, under | ||||||
2 | any bracket schedules the
Department may prescribe.
| ||||||
3 | Whenever the Department determines that a refund should be | ||||||
4 | made under
this paragraph to a claimant instead of issuing a | ||||||
5 | credit memorandum, the
Department shall notify the State | ||||||
6 | Comptroller, who shall cause the
warrant 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 Regional Transportation Authority tax
fund | ||||||
10 | established under paragraph (n) of this Section.
| ||||||
11 | Nothing in this paragraph shall be construed to authorize | ||||||
12 | the
Authority to impose a tax upon the privilege of engaging in | ||||||
13 | any business
that under the Constitution of the United States | ||||||
14 | may not be made the
subject of taxation by the State.
| ||||||
15 | (g) If a tax has been imposed under paragraph (e), a tax | ||||||
16 | shall
also be imposed upon the privilege of using in the | ||||||
17 | metropolitan region,
any item of tangible personal property | ||||||
18 | that is purchased outside the
metropolitan region at retail | ||||||
19 | from a retailer, and that is titled or
registered with an | ||||||
20 | agency of this State's government. In Cook County the
tax rate | ||||||
21 | shall be 1%
of the selling price of the tangible personal | ||||||
22 | property,
as "selling price" is defined in the Use Tax Act. In | ||||||
23 | DuPage, Kane, Lake,
McHenry and Will counties the tax rate | ||||||
24 | shall be 0.75%
of the selling price of
the tangible personal | ||||||
25 | property, as "selling price" is defined in the
Use Tax Act. The | ||||||
26 | tax shall be collected from persons whose Illinois
address for |
| |||||||
| |||||||
1 | titling or registration purposes is given as being in the
| ||||||
2 | metropolitan region. The tax shall be collected by the | ||||||
3 | Department of
Revenue for the Regional Transportation | ||||||
4 | Authority. The tax must be paid
to the State, or an exemption | ||||||
5 | determination must be obtained from the
Department of Revenue, | ||||||
6 | before the title or certificate of registration for
the | ||||||
7 | property may be issued. The tax or proof of exemption may be
| ||||||
8 | transmitted to the Department by way of the State agency with | ||||||
9 | which, or the
State officer with whom, the tangible personal | ||||||
10 | property must be titled or
registered if the Department and the | ||||||
11 | State agency or State officer
determine that this procedure | ||||||
12 | will expedite the processing of applications
for title or | ||||||
13 | registration.
| ||||||
14 | The Department shall have full power to administer and | ||||||
15 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
16 | interest due hereunder;
to dispose of taxes, penalties and | ||||||
17 | interest collected in the manner
hereinafter provided; and to | ||||||
18 | determine all rights to credit memoranda or
refunds arising on | ||||||
19 | account of the erroneous payment of tax, penalty or
interest | ||||||
20 | hereunder. In the administration of and compliance with this
| ||||||
21 | paragraph, the Department and persons who are subject to this | ||||||
22 | paragraph
shall have the same rights, remedies, privileges, | ||||||
23 | immunities, powers and
duties, and be subject to the same | ||||||
24 | conditions, restrictions,
limitations, penalties, exclusions, | ||||||
25 | exemptions and definitions of terms
and employ the same modes | ||||||
26 | of procedure, as are prescribed in Sections 2
(except the |
| |||||||
| |||||||
1 | definition of "retailer maintaining a place of business in this
| ||||||
2 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
3 | State rate
of tax, and except provisions concerning collection | ||||||
4 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
5 | 19 (except the portions pertaining
to claims by retailers and | ||||||
6 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
7 | the Use Tax Act, and are not inconsistent with this
paragraph, | ||||||
8 | as fully as if those provisions were set forth herein.
| ||||||
9 | Whenever the Department determines that a refund should be | ||||||
10 | made under
this paragraph to a claimant instead of issuing a | ||||||
11 | credit memorandum, the
Department shall notify the State | ||||||
12 | Comptroller, who shall cause the order
to be drawn for the | ||||||
13 | amount specified, and to the person named in the
notification | ||||||
14 | from the Department. The refund shall be paid by the State
| ||||||
15 | Treasurer out of the Regional Transportation Authority tax fund
| ||||||
16 | established under paragraph (n) of this Section.
| ||||||
17 | (h) The Authority may impose a replacement vehicle tax of | ||||||
18 | $50 on any
passenger car as defined in Section 1-157 of the | ||||||
19 | Illinois Vehicle Code
purchased within the metropolitan region | ||||||
20 | by or on behalf of an
insurance company to replace a passenger | ||||||
21 | car of
an insured person in settlement of a total loss claim. | ||||||
22 | The tax imposed
may not become effective before the first day | ||||||
23 | of the month following the
passage of the ordinance imposing | ||||||
24 | the tax and receipt of a certified copy
of the ordinance by the | ||||||
25 | Department of Revenue. The Department of Revenue
shall collect | ||||||
26 | the tax for the Authority in accordance with Sections 3-2002
|
| |||||||
| |||||||
1 | and 3-2003 of the Illinois Vehicle Code.
| ||||||
2 | The Department shall immediately pay over to the State | ||||||
3 | Treasurer,
ex officio, as trustee, all taxes collected | ||||||
4 | hereunder. | ||||||
5 | As soon as possible after the first day of each month, | ||||||
6 | beginning January 1, 2011, upon certification of the Department | ||||||
7 | of Revenue, the Comptroller shall order transferred, and the | ||||||
8 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
9 | local sales tax increment, as defined in the Innovation | ||||||
10 | Development and Economy Act, collected under this Section | ||||||
11 | during the second preceding calendar month for sales within a | ||||||
12 | STAR bond district. | ||||||
13 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
14 | on On
or before the 25th day of each calendar month, the | ||||||
15 | Department shall
prepare and certify to the Comptroller the | ||||||
16 | disbursement of stated sums
of money to the Authority. The | ||||||
17 | amount to be paid to the Authority shall be
the amount | ||||||
18 | collected hereunder during the second preceding calendar month
| ||||||
19 | by the Department, less any amount determined by the Department | ||||||
20 | to be
necessary for the payment of refunds , and less any | ||||||
21 | amounts that are transferred to the STAR Bonds Revenue Fund . | ||||||
22 | Within 10 days after receipt by the
Comptroller of the | ||||||
23 | disbursement certification to the Authority provided
for in | ||||||
24 | this Section to be given to the Comptroller by the Department, | ||||||
25 | the
Comptroller shall cause the orders to be drawn for that | ||||||
26 | amount in
accordance with the directions contained in the |
| |||||||
| |||||||
1 | certification.
| ||||||
2 | (i) The Board may not impose any other taxes except as it | ||||||
3 | may from
time to time be authorized by law to impose.
| ||||||
4 | (j) A certificate of registration issued by the State | ||||||
5 | Department of
Revenue to a retailer under the Retailers' | ||||||
6 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
7 | shall permit the registrant to engage in a
business that is | ||||||
8 | taxed under the tax imposed under paragraphs
(b), (e), (f) or | ||||||
9 | (g) of this Section and no additional registration
shall be | ||||||
10 | required under the tax. A certificate issued under the
Use Tax | ||||||
11 | Act or the Service Use Tax Act shall be applicable with regard | ||||||
12 | to
any tax imposed under paragraph (c) of this Section.
| ||||||
13 | (k) The provisions of any tax imposed under paragraph (c) | ||||||
14 | of
this Section shall conform as closely as may be practicable | ||||||
15 | to the
provisions of the Use Tax Act, including
without | ||||||
16 | limitation conformity as to penalties with respect to the tax
| ||||||
17 | imposed and as to the powers of the State Department of Revenue | ||||||
18 | to
promulgate and enforce rules and regulations relating to the
| ||||||
19 | administration and enforcement of the provisions of the tax | ||||||
20 | imposed.
The taxes shall be imposed only on use within the | ||||||
21 | metropolitan region
and at rates as provided in the paragraph.
| ||||||
22 | (l) The Board in imposing any tax as provided in paragraphs | ||||||
23 | (b)
and (c) of this Section, shall, after seeking the advice of | ||||||
24 | the State
Department of Revenue, provide means for retailers, | ||||||
25 | users or purchasers
of motor fuel for purposes other than those | ||||||
26 | with regard to which the
taxes may be imposed as provided in |
| |||||||
| |||||||
1 | those paragraphs to receive refunds
of taxes improperly paid, | ||||||
2 | which provisions may be at variance with the
refund provisions | ||||||
3 | as applicable under the Municipal Retailers
Occupation Tax Act. | ||||||
4 | The State Department of Revenue may provide for
certificates of | ||||||
5 | registration for users or purchasers of motor fuel for purposes
| ||||||
6 | other than those with regard to which taxes may be imposed as | ||||||
7 | provided in
paragraphs (b) and (c) of this Section to | ||||||
8 | facilitate the reporting and
nontaxability of the exempt sales | ||||||
9 | or uses.
| ||||||
10 | (m) Any ordinance imposing or discontinuing any tax under | ||||||
11 | this Section shall
be adopted and a certified copy thereof | ||||||
12 | filed with the Department on or before
June 1, whereupon the | ||||||
13 | Department of Revenue shall proceed to administer and
enforce | ||||||
14 | this Section on behalf of the Regional Transportation Authority | ||||||
15 | as of
September 1 next following such adoption and filing.
| ||||||
16 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
17 | or
discontinuing the tax hereunder shall be adopted and a | ||||||
18 | certified copy
thereof filed with the Department on or before | ||||||
19 | the first day of July,
whereupon the Department shall proceed | ||||||
20 | to administer and enforce this
Section as of the first day of | ||||||
21 | October next following such adoption and
filing. Beginning | ||||||
22 | January 1, 1993, an ordinance or resolution imposing, | ||||||
23 | increasing, decreasing, or
discontinuing the tax hereunder | ||||||
24 | shall be adopted and a certified copy
thereof filed with the | ||||||
25 | Department,
whereupon the Department shall proceed to | ||||||
26 | administer and enforce this
Section as of the first day of the |
| |||||||
| |||||||
1 | first month to occur not less than 60 days
following such | ||||||
2 | adoption and filing. Any ordinance or resolution of the | ||||||
3 | Authority imposing a tax under this Section and in effect on | ||||||
4 | August 1, 2007 shall remain in full force and effect and shall | ||||||
5 | be administered by the Department of Revenue under the terms | ||||||
6 | and conditions and rates of tax established by such ordinance | ||||||
7 | or resolution until the Department begins administering and | ||||||
8 | enforcing an increased tax under this Section as authorized by | ||||||
9 | this amendatory Act of the 95th General Assembly. The tax rates | ||||||
10 | authorized by this amendatory Act of the 95th General Assembly | ||||||
11 | are effective only if imposed by ordinance of the Authority.
| ||||||
12 | (n) The State Department of Revenue shall, upon collecting | ||||||
13 | any taxes
as provided in this Section, pay the taxes over to | ||||||
14 | the State Treasurer
as trustee for the Authority. The taxes | ||||||
15 | shall be held in a trust fund
outside the State Treasury. On or | ||||||
16 | before the 25th day of each calendar
month, the State | ||||||
17 | Department of Revenue shall prepare and certify to the
| ||||||
18 | Comptroller of the State of Illinois and
to the Authority (i) | ||||||
19 | the
amount of taxes collected in each County other than Cook | ||||||
20 | County in the
metropolitan region, (ii)
the amount of taxes | ||||||
21 | collected within the City
of Chicago,
and (iii) the amount | ||||||
22 | collected in that portion
of Cook County outside of Chicago, | ||||||
23 | each amount less the amount necessary for the payment
of | ||||||
24 | refunds to taxpayers located in those areas described in items | ||||||
25 | (i), (ii), and (iii).
Within 10 days after receipt by the | ||||||
26 | Comptroller of the certification of
the amounts, the |
| |||||||
| |||||||
1 | Comptroller shall cause an
order to be drawn for the payment of | ||||||
2 | two-thirds of the amounts certified in item (i) of this | ||||||
3 | subsection to the Authority and one-third of the amounts | ||||||
4 | certified in item (i) of this subsection to the respective | ||||||
5 | counties other than Cook County and the amount certified in | ||||||
6 | items (ii) and (iii) of this subsection to the Authority.
| ||||||
7 | In addition to the disbursement required by the preceding | ||||||
8 | paragraph, an
allocation shall be made in July 1991 and each | ||||||
9 | year thereafter to the
Regional Transportation Authority. The | ||||||
10 | allocation shall be made in an
amount equal to the average | ||||||
11 | monthly distribution during the preceding
calendar year | ||||||
12 | (excluding the 2 months of lowest receipts) and the
allocation | ||||||
13 | shall include the amount of average monthly distribution from
| ||||||
14 | the Regional Transportation Authority Occupation and Use Tax | ||||||
15 | Replacement
Fund. The distribution made in July 1992 and each | ||||||
16 | year thereafter under
this paragraph and the preceding | ||||||
17 | paragraph shall be reduced by the amount
allocated and | ||||||
18 | disbursed under this paragraph in the preceding calendar
year. | ||||||
19 | The Department of Revenue shall prepare and certify to the
| ||||||
20 | Comptroller for disbursement the allocations made in | ||||||
21 | accordance with this
paragraph.
| ||||||
22 | (o) Failure to adopt a budget ordinance or otherwise to | ||||||
23 | comply with
Section 4.01 of this Act or to adopt a Five-year | ||||||
24 | Capital Program or otherwise to
comply with paragraph (b) of | ||||||
25 | Section 2.01 of this Act shall not affect
the validity of any | ||||||
26 | tax imposed by the Authority otherwise in conformity
with law.
|
| |||||||
| |||||||
1 | (p) At no time shall a public transportation tax or motor | ||||||
2 | vehicle
parking tax authorized under paragraphs (b), (c) and | ||||||
3 | (d) of this Section
be in effect at the same time as any | ||||||
4 | retailers' occupation, use or
service occupation tax | ||||||
5 | authorized under paragraphs (e), (f) and (g) of
this Section is | ||||||
6 | in effect.
| ||||||
7 | Any taxes imposed under the authority provided in | ||||||
8 | paragraphs (b), (c)
and (d) shall remain in effect only until | ||||||
9 | the time as any tax
authorized by paragraphs (e), (f) or (g) of | ||||||
10 | this Section are imposed and
becomes effective. Once any tax | ||||||
11 | authorized by paragraphs (e), (f) or (g)
is imposed the Board | ||||||
12 | may not reimpose taxes as authorized in paragraphs
(b), (c) and | ||||||
13 | (d) of the Section unless any tax authorized by
paragraphs (e), | ||||||
14 | (f) or (g) of this Section becomes ineffective by means
other | ||||||
15 | than an ordinance of the Board.
| ||||||
16 | (q) Any existing rights, remedies and obligations | ||||||
17 | (including
enforcement by the Regional Transportation | ||||||
18 | Authority) arising under any
tax imposed under paragraphs (b), | ||||||
19 | (c) or (d) of this Section shall not
be affected by the | ||||||
20 | imposition of a tax under paragraphs (e), (f) or (g)
of this | ||||||
21 | Section.
| ||||||
22 | (Source: P.A. 95-708, eff. 1-18-08; 96-339, eff. 7-1-10.)
| ||||||
23 | Section 105. The Water Commission Act of 1985 is amended by | ||||||
24 | changing Section 4 as follows:
|
| |||||||
| |||||||
1 | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
| ||||||
2 | Sec. 4. (a) The board of commissioners of any county water | ||||||
3 | commission
may, by ordinance, impose throughout the territory | ||||||
4 | of the commission any or
all of the taxes provided in this | ||||||
5 | Section for its corporate purposes.
However, no county water | ||||||
6 | commission may impose any such tax unless the
commission | ||||||
7 | certifies the proposition of imposing the tax to the proper
| ||||||
8 | election officials, who shall submit the proposition to the | ||||||
9 | voters residing
in the territory at an election in accordance | ||||||
10 | with the general election
law, and the proposition has been | ||||||
11 | approved by a majority of those voting on
the proposition.
| ||||||
12 | The proposition shall be in the form provided in Section 5 | ||||||
13 | or shall be
substantially in the following form:
| ||||||
14 | -------------------------------------------------------------
| ||||||
15 | Shall the (insert corporate
| ||||||
16 | name of county water commission) YES
| ||||||
17 | impose (state type of tax or ------------------------
| ||||||
18 | taxes to be imposed) at the NO
| ||||||
19 | rate of 1/4%?
| ||||||
20 | -------------------------------------------------------------
| ||||||
21 | Taxes imposed under this Section and civil penalties | ||||||
22 | imposed
incident thereto shall be collected and enforced by the | ||||||
23 | State Department of
Revenue. The Department shall have the | ||||||
24 | power to administer and enforce the
taxes and to determine all | ||||||
25 | rights for refunds for erroneous payments of
the taxes.
| ||||||
26 | (b) The board of commissioners may impose a County Water |
| |||||||
| |||||||
1 | Commission
Retailers' Occupation Tax upon all persons engaged | ||||||
2 | in the business of
selling tangible personal property at retail | ||||||
3 | in the territory of the
commission at a rate of 1/4% of the | ||||||
4 | gross receipts from the sales made in
the course of such | ||||||
5 | business within the territory. The tax imposed under
this | ||||||
6 | paragraph and all civil penalties that may be assessed as an | ||||||
7 | incident
thereof shall be collected and enforced by the State | ||||||
8 | Department of Revenue.
The Department shall have full power to | ||||||
9 | administer and enforce this
paragraph; to collect all taxes and | ||||||
10 | penalties due hereunder; to dispose of
taxes and penalties so | ||||||
11 | collected in the manner hereinafter provided; and to
determine | ||||||
12 | all rights to credit memoranda arising on account of the
| ||||||
13 | erroneous payment of tax or penalty hereunder. In the | ||||||
14 | administration of,
and compliance with, this paragraph, the | ||||||
15 | Department and persons who are
subject to this paragraph shall | ||||||
16 | have the same rights, remedies, privileges,
immunities, powers | ||||||
17 | and duties, and be subject to the same conditions,
| ||||||
18 | restrictions, limitations, penalties, exclusions, exemptions | ||||||
19 | and
definitions of terms, and employ the same modes of | ||||||
20 | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, | ||||||
21 | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions | ||||||
22 | therein other than the State rate of tax
except that food for | ||||||
23 | human consumption that is to be consumed off the
premises where | ||||||
24 | it is sold (other than alcoholic beverages, soft drinks, and
| ||||||
25 | food that has been prepared for immediate consumption) and | ||||||
26 | prescription
and nonprescription medicine, drugs, medical |
| |||||||
| |||||||
1 | appliances and insulin, urine
testing materials, syringes, and | ||||||
2 | needles used by diabetics, for human use,
shall not be subject | ||||||
3 | to tax hereunder), 2c, 3 (except as to the disposition
of taxes | ||||||
4 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
| ||||||
5 | 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
the | ||||||
6 | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | ||||||
7 | Penalty
and Interest Act, as fully as if those provisions were | ||||||
8 | set forth herein.
| ||||||
9 | Persons subject to any tax imposed under the authority | ||||||
10 | granted in this
paragraph may reimburse themselves for their | ||||||
11 | seller's tax liability
hereunder by separately stating the tax | ||||||
12 | as an additional charge, which
charge may be stated in | ||||||
13 | combination, in a single amount, with State taxes
that sellers | ||||||
14 | are required to collect under the Use Tax Act and under
| ||||||
15 | subsection (e) of Section 4.03 of the Regional Transportation | ||||||
16 | Authority
Act, in accordance with such bracket schedules as the | ||||||
17 | Department may prescribe.
| ||||||
18 | Whenever the Department determines that a refund should be | ||||||
19 | made under this
paragraph to a claimant instead of issuing a | ||||||
20 | credit memorandum, the Department
shall notify the State | ||||||
21 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
22 | amount specified, and to the person named, in the notification
| ||||||
23 | from the Department. The refund shall be paid by the State | ||||||
24 | Treasurer out
of a county water commission tax fund established | ||||||
25 | under paragraph (g) of
this Section.
| ||||||
26 | For the purpose of determining whether a tax authorized |
| |||||||
| |||||||
1 | under this paragraph
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 | If a tax is imposed under this subsection (b) a tax shall | ||||||
10 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
11 | No tax shall be imposed or collected under this subsection | ||||||
12 | on the sale of a motor vehicle in this State to a resident of | ||||||
13 | another state if that motor vehicle will not be titled in this | ||||||
14 | State.
| ||||||
15 | Nothing in this paragraph shall be construed to authorize a | ||||||
16 | county water
commission to impose a tax upon the privilege of | ||||||
17 | engaging in any
business which under the Constitution of the | ||||||
18 | United States may not be made
the subject of taxation by this | ||||||
19 | State.
| ||||||
20 | (c) If a tax has been imposed under subsection (b), a
| ||||||
21 | County Water Commission Service Occupation
Tax shall
also be | ||||||
22 | imposed upon all persons engaged, in the territory of the
| ||||||
23 | commission, in the business of making sales of service, who, as | ||||||
24 | an
incident to making the sales of service, transfer tangible | ||||||
25 | personal
property within the territory. The tax rate shall be | ||||||
26 | 1/4% of the selling
price of tangible personal property so |
| |||||||
| |||||||
1 | transferred within the territory.
The tax imposed under this | ||||||
2 | paragraph 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. The Department shall have full power to
| ||||||
5 | administer and enforce this paragraph; to collect all taxes and | ||||||
6 | penalties
due hereunder; to dispose of taxes and penalties so | ||||||
7 | collected in the manner
hereinafter provided; and to determine | ||||||
8 | all rights to credit memoranda
arising on account of the | ||||||
9 | erroneous payment of tax or penalty hereunder.
In the | ||||||
10 | administration of, and compliance with, this paragraph, the
| ||||||
11 | Department and persons who are subject to this paragraph shall | ||||||
12 | have the
same rights, remedies, privileges, immunities, powers | ||||||
13 | and duties, and be
subject to the same conditions, | ||||||
14 | restrictions, limitations, penalties,
exclusions, exemptions | ||||||
15 | and definitions of terms, and employ the same modes
of | ||||||
16 | procedure, as are prescribed in Sections 1a-1, 2 (except that | ||||||
17 | the
reference to State in the definition of supplier | ||||||
18 | maintaining a place of
business in this State shall mean the | ||||||
19 | territory of the commission), 2a, 3
through 3-50 (in respect to | ||||||
20 | all provisions therein other than the State
rate of tax except | ||||||
21 | that food for human consumption that is to be consumed
off the | ||||||
22 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
23 | drinks, and food that has been prepared for immediate | ||||||
24 | consumption) and
prescription and nonprescription medicines, | ||||||
25 | drugs, medical appliances and
insulin, urine testing | ||||||
26 | materials, syringes, and needles used by diabetics,
for human |
| |||||||
| |||||||
1 | use, shall not be subject to tax hereunder), 4 (except that the
| ||||||
2 | reference to the State shall be to the territory of the | ||||||
3 | commission), 5, 7,
8 (except that the jurisdiction to which the | ||||||
4 | tax shall be a debt to the
extent indicated in that Section 8 | ||||||
5 | shall be the commission), 9 (except as
to the disposition of | ||||||
6 | taxes and penalties collected and except that the
returned | ||||||
7 | merchandise credit for this tax may not be taken against any | ||||||
8 | State
tax), 10, 11, 12 (except the reference therein to Section | ||||||
9 | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
10 | reference to the State
shall mean the territory of the | ||||||
11 | commission), the first paragraph of Section
15, 15.5, 16, 17, | ||||||
12 | 18, 19 and 20 of the Service Occupation Tax Act as fully
as if | ||||||
13 | those provisions were set forth herein.
| ||||||
14 | Persons subject to any tax imposed under the authority | ||||||
15 | granted in
this paragraph may reimburse themselves for their | ||||||
16 | serviceman's tax liability
hereunder by separately stating the | ||||||
17 | tax as an additional charge, which
charge may be stated in | ||||||
18 | combination, in a single amount, with State tax
that servicemen | ||||||
19 | are authorized to collect under the Service Use Tax Act,
and | ||||||
20 | any tax for which servicemen may be liable under subsection (f) | ||||||
21 | of
Sec. 4.03 of the Regional Transportation Authority Act, in | ||||||
22 | accordance
with such bracket schedules as the Department may | ||||||
23 | prescribe.
| ||||||
24 | Whenever the Department determines that a refund should be | ||||||
25 | made under this
paragraph to a claimant instead of issuing a | ||||||
26 | credit memorandum, the Department
shall notify the State |
| |||||||
| |||||||
1 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
2 | amount specified, and to the person named, in the notification | ||||||
3 | from
the Department. The refund shall be paid by the State | ||||||
4 | Treasurer out of a
county water commission tax fund established | ||||||
5 | under paragraph (g) of this
Section.
| ||||||
6 | Nothing in this paragraph shall be construed to authorize a | ||||||
7 | county water
commission to impose a tax upon the privilege of | ||||||
8 | engaging in any business
which under the Constitution of the | ||||||
9 | United States may not be made the
subject of taxation by the | ||||||
10 | State.
| ||||||
11 | (d) If a tax has been imposed under subsection (b), a tax | ||||||
12 | shall
also imposed upon the privilege of using, in the | ||||||
13 | territory of the
commission, any item of tangible personal | ||||||
14 | property that is purchased
outside the territory at retail from | ||||||
15 | a retailer, and that is titled or
registered with an agency of | ||||||
16 | this State's government, at a rate of 1/4% of
the selling price | ||||||
17 | of the tangible personal property within the territory,
as | ||||||
18 | "selling price" is defined in the Use Tax Act. The tax shall be | ||||||
19 | collected
from persons whose Illinois address for titling or | ||||||
20 | registration purposes
is given as being in the territory. The | ||||||
21 | tax shall be collected by the
Department of Revenue for a | ||||||
22 | county water commission. The tax must be paid
to the State, or | ||||||
23 | an exemption determination must be obtained from the
Department | ||||||
24 | of Revenue, before the title or certificate of registration for
| ||||||
25 | the property may be issued. The tax or proof of exemption may | ||||||
26 | be
transmitted to the Department by way of the State agency |
| |||||||
| |||||||
1 | with which, or the
State officer with whom, the tangible | ||||||
2 | personal property must be titled or
registered if the | ||||||
3 | Department and the State agency or State officer
determine that | ||||||
4 | this procedure will expedite the processing of applications
for | ||||||
5 | title or registration.
| ||||||
6 | The Department shall have full power to administer and | ||||||
7 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
8 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
9 | interest so collected in the manner
hereinafter provided; and | ||||||
10 | to determine all rights to credit memoranda or
refunds arising | ||||||
11 | on account of the erroneous payment of tax, penalty or
interest | ||||||
12 | hereunder. In the administration of, and compliance with this
| ||||||
13 | paragraph, the Department and persons who are subject to this | ||||||
14 | paragraph
shall have the same rights, remedies, privileges, | ||||||
15 | immunities, powers and
duties, and be subject to the same | ||||||
16 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
17 | exemptions and definitions of terms and employ the
same modes | ||||||
18 | of procedure, as are prescribed in Sections 2 (except the
| ||||||
19 | definition of "retailer maintaining a place of business in this | ||||||
20 | State"), 3
through 3-80 (except provisions pertaining to the | ||||||
21 | State rate of tax,
and except provisions concerning collection | ||||||
22 | or refunding of the tax by
retailers, and except that food for | ||||||
23 | human consumption that is to be
consumed off the premises where | ||||||
24 | it is sold (other than alcoholic beverages,
soft drinks, and | ||||||
25 | food that has been prepared for immediate consumption)
and | ||||||
26 | prescription and nonprescription medicines, drugs, medical |
| |||||||
| |||||||
1 | appliances
and insulin, urine testing materials, syringes, and | ||||||
2 | needles used by
diabetics, for human use, shall not be subject | ||||||
3 | to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the | ||||||
4 | portions pertaining to claims by retailers
and except the last | ||||||
5 | paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act | ||||||
6 | and Section 3-7 of the Uniform Penalty and Interest Act that | ||||||
7 | are
not inconsistent with this paragraph, as fully as if those | ||||||
8 | provisions were
set forth herein.
| ||||||
9 | Whenever the Department determines that a refund should be | ||||||
10 | made under this
paragraph to a claimant instead of issuing a | ||||||
11 | credit memorandum, the Department
shall notify the State | ||||||
12 | Comptroller, who shall cause the order
to be drawn for the | ||||||
13 | amount specified, and to the person named, in the
notification | ||||||
14 | from the Department. The refund shall be paid by the State
| ||||||
15 | Treasurer out of a county water commission tax fund established
| ||||||
16 | under paragraph (g) of this Section.
| ||||||
17 | (e) A certificate of registration issued by the State | ||||||
18 | Department of
Revenue to a retailer under the Retailers' | ||||||
19 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
20 | shall permit the registrant to engage in a
business that is | ||||||
21 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
22 | this Section and no additional registration shall be required | ||||||
23 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
24 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
25 | tax imposed under paragraph (c)
of this Section.
| ||||||
26 | (f) Any ordinance imposing or discontinuing any tax under |
| |||||||
| |||||||
1 | this Section
shall be adopted and a certified copy thereof | ||||||
2 | filed with the Department on
or before June 1, whereupon the | ||||||
3 | Department of Revenue shall proceed to
administer and enforce | ||||||
4 | this Section on behalf of the county water
commission as of | ||||||
5 | September 1 next following the adoption and filing.
Beginning | ||||||
6 | January 1, 1992, an ordinance or resolution imposing or
| ||||||
7 | discontinuing the tax hereunder shall be adopted and a | ||||||
8 | certified copy
thereof filed with the Department on or before | ||||||
9 | the first day of July,
whereupon the Department shall proceed | ||||||
10 | to administer and enforce this
Section as of the first day of | ||||||
11 | October next following such adoption and
filing. Beginning | ||||||
12 | January 1, 1993, an ordinance or resolution imposing or
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13 | discontinuing the tax hereunder shall be adopted and a | ||||||
14 | certified copy
thereof filed with the Department on or before | ||||||
15 | the first day of October,
whereupon the Department shall | ||||||
16 | proceed to administer and enforce this
Section as of the first | ||||||
17 | day of January next following such adoption and filing.
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18 | (g) The State Department of Revenue shall, upon collecting | ||||||
19 | any taxes as
provided in this Section, pay the taxes over to | ||||||
20 | the State Treasurer as
trustee for the commission. The taxes | ||||||
21 | shall be held in a trust fund outside
the State Treasury. | ||||||
22 | As soon as possible after the first day of each month, | ||||||
23 | beginning January 1, 2011, upon certification of the Department | ||||||
24 | of Revenue, the Comptroller shall order transferred, and the | ||||||
25 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
26 | local sales tax increment, as defined in the Innovation |
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1 | Development and Economy Act, collected under this Section | ||||||
2 | during the second preceding calendar month for sales within a | ||||||
3 | STAR bond district. | ||||||
4 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
5 | on On or before the 25th day of each calendar month, the
State | ||||||
6 | Department of Revenue shall prepare and certify to the | ||||||
7 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
8 | the commission, which shall be
the then balance in the fund, | ||||||
9 | less any amount determined by the Department
to be necessary | ||||||
10 | for the payment of refunds , and less any amounts that are | ||||||
11 | transferred to the STAR Bonds Revenue Fund . Within 10 days | ||||||
12 | after receipt by
the Comptroller of the certification of the | ||||||
13 | amount to be paid to the
commission, the Comptroller shall | ||||||
14 | cause an order to be drawn for the payment
for the amount in | ||||||
15 | accordance with the direction in the certification.
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16 | (Source: P.A. 92-221, eff. 8-2-01; 93-1068, eff. 1-15-05.)
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17 | Section 995. No acceleration or delay. Where this Act makes | ||||||
18 | changes in a statute that is represented in this Act by text | ||||||
19 | that is not yet or no longer in effect (for example, a Section | ||||||
20 | represented by multiple versions), the use of that text does | ||||||
21 | not accelerate or delay the taking effect of (i) the changes | ||||||
22 | made by this Act or (ii) provisions derived from any other | ||||||
23 | Public Act. | ||||||
24 | Section 999. Effective date. This Act takes effect upon |
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1 | becoming law, except that Section 63 takes effect on July 1, | ||||||
2 | 2010 and Section 66 takes effect January 1, 2011.".
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