(b) It is the purpose of this Act to prevent or minimize any problems
relating to taxation that may result from challenges to the constitutional
validity of Public Act 85-1135, by (1) re-enacting provisions
from Public Act 85-1135 and (2) validating all actions taken in reliance on
those provisions from Public Act 85-1135.
(c) Because Public Act 86-962, effective January 1, 1990, renumbered
Sections
24a-1, 24a-2, 24a-3, 24a-4, and 25.05 of the Counties Code, this Act contains
those provisions as renumbered under Sections 5-1006, 5-1007, 5-1008, 5-1009,
and 5-1024 of the Counties Code. Because Public Act 86-1475, effective January
10, 1991, resectioned Section 3 of the Use Tax Act, Section 3 of the Service
Use Tax Act, Section 3 of the Service Occupation Tax Act, and Section 2 of the
Retailers' Occupation Tax Act, this Act contains those provisions as
resectioned under Sections 3, 3-5, 3-10, 3-15, 3-20, 3-25, 3-30, 3-35, 3-40,
3-45, 3-50, 3-55, 3-60, 3-65, 3-70,
3-75, and 3-80 of the Use Tax Act; Sections 3, 3-5, 3-10, 3-15, 3-20, 3-25,
3-30, 3-35, 3-40, 3-45, 3-50, 3-55, 3-60, and 3-65 of the Service Use Tax Act;
Sections 3, 3-5, 3-10, 3-15, 3-20, 3-25, 3-30, 3-35, 3-40, 3-45, and 3-50 of
the Service Occupation Tax Act; and Sections 2, 2-5, 2-10, 2-15, 2-20, 2-25,
2-30, 2-35, 2-40, 2-45, 2-50, 2-55, 2-60, 2-65 of the Retailers' Occupation
Tax Act. Because Public Act 85-1440, effective February 1, 1989, renumbered
Section 6z-16 of the State Finance Act and Section .01 of the State Revenue
Sharing Act, this Act contains those provisions as renumbered under Section
6z-18 of the State Finance Act and Section 0.1 of the State Revenue Sharing
Act. Sections 10b of the Use Tax Act, 10b of the Service Use Tax Act,
20.1 of the Service Occupation Tax Act, and
6d of the Retailers' Occupation Tax Act have been omitted from this Act
because they were repealed by Public Act 87-1258, effective January 7, 1993.
(d) This Act re-enacts
Section 1 of Article I of Public Act 85-1135; Sections 8-11-1, 8-11-1.1,
8-11-1.2, 8-11-1.3, 8-11-1.4, 8-11-5, 8-11-6, 8-11-6a, 8-11-16, and 11-74.4-8a
of the Illinois Municipal Code; Sections 5-1006, 5-1007, 5-1008, 5-1009, and
5-1024 of the Counties Code; Section 4 of the Water Commission Act of 1985;
Section 5.01 of the Local Mass Transit District Act; Sections 4.01, 4.03, 4.04,
and 4.09 of the Regional Transportation Authority Act; Sections 3, 3-5, 3-10,
3-15, 3-20, 3-25, 3-30, 3-35, 3-40, 3-45, 3-50, 3-55, 3-60, 3-65,
3-70, 3-75, 3-80, 9, and 10b of the Use Tax Act; Sections 2, 3, 3-5, 3-10,
3-15, 3-20, 3-25, 3-30, 3-35, 3-40, 3-45, 3-50, 3-55, 3-60, 3-65, 3d, 7a, 9,
10, 10b, and 15 of the Service Use Tax Act; Sections 2, 3, 3-5, 3-10, 3-15,
3-20, 3-25, 3-30, 3-35, 3-40, 3-45, 3-50, 9, 13, 15, and 20.1 of the Service
Occupation Tax Act; Sections 2, 2-5, 2-10, 2-15, 2-20, 2-25, 2-30, 2-35, 2-40,
2-45, 2-50, 2-55, 2-60, 2-65, 3, 5k, and 6d of the Retailers' Occupation Tax
Act; Sections 5.240, 5.241, 6z-9, 6z-17, and 6z-18 of the State Finance Act;
Sections 0.1 and 2 of the State Revenue Sharing Act; and Sections 1 and 2 of
Article V of Public Act 85-1135 as they have been amended. It also re-repeals
Sections 25.05a, 25.05-2, 25.05-2a, 25.05-3, 25.05-3a, 25.05-10, 25.05-10a, and
25.05-10.1 of "An Act to revise the law in relation to counties" and Sections
10 and 14 of the Service Occupation Tax Act.
This re-enactment and re-repeal is intended to remove any questions as to the
validity or content of those Sections; it is not intended to supersede any
other Public Act that amends the text of a Section as set forth in this Act.
The re-enacted material in this Act is shown as existing text (i.e., without
underscoring) because, as of the time this Act was prepared, the order
declaring P.A. 85-1135 invalid has been vacated.
(e) In Sections 100 and 900 of this Act, references to "this amendatory
Act of 1988" mean Public Act 85-1135, as re-enacted by this Act.
(f) The re-enactment or re-repeal of Sections of Public Act 85-1135 by
this Act is not intended, and shall not be construed, to imply that Public Act
85-1135 is invalid or to limit or impair any legal argument (1) upholding the
validity of Public Act 85-1135 or (2) concerning whether the provisions of
Public Act 85-1135 were substantially re-enacted by other Public Acts.
(g) All otherwise lawful actions taken in reasonable reliance on or pursuant
to the Sections re-enacted by this Act, as set forth in Public Act 85-1135 or
subsequently amended, by any officer, employee, agency, or unit of State or
local government or by any other person or entity, are hereby validated.
With respect to actions taken in relation to matters arising under the
Sections re-enacted by this Act, as set forth in Public Act 85-1135 or
subsequently amended, a person is rebuttably presumed to have acted in
reasonable reliance on and pursuant to the provisions of Public Act 85-1135,
as those provisions had been amended at the time the action was taken.
(h) With respect to its administration of matters arising under the
Sections re-enacted by this Act, the Department of Revenue shall continue to
apply the provisions of Public Act 85-1135, as those provisions had been
amended at the relevant time.
(i) This Act applies, without limitation, to proceedings pending
on or after the effective date of this Act.
(Source: P.A. 91-51, eff. 6-30-99.)
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