Public Act 093-0590
Public Act 93-0590 of the 93rd General Assembly
Public Act 93-0590
SB685 Enrolled LRB093 07875 BDD 08065 b
AN ACT concerning transportation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Local Mass Transit District Act is
amended by changing Sections 2, 3, 3.01, 3.5, 4, 5, 5.01, and
8.1 as follows:
(70 ILCS 3610/2) (from Ch. 111 2/3, par. 352)
Sec. 2. For the purposes of this Act:
(a) "Mass transit facility" means any local public
transportation facility, whether buses, trolley-buses, or
railway systems, utilized by a substantial number of persons
for their daily transportation, and includes not only the
local public transportation facility itself but ancillary and
supporting facilities such as, for example, motor vehicle
parking facilities, as well.
(b) "Participating municipality and county" means the
municipality or municipalities, county or counties creating
the local Mass Transit District pursuant to Section 3 of this
Act.
(c) "Municipality" means a city, village, township, or
incorporated town.
(d) "Corporate authorities" means (1) the city council
or similar body of a city, (2) the board of trustees or
similar body of a village or incorporated town, (3) the
council of a municipality under the commission form of
municipal government, and (4) the board of trustees in a
township.
(e) "County board" means the governing board of a
county.
(f) "District" means a local Mass Transit District
created pursuant to Section 3 of this Act.
(g) "Board" means the Board of Trustees of a local Mass
Transit District created pursuant to Section 3 of this Act.
(h) "Interstate transportation authority" shall mean any
political subdivision created by compact between this State
and another state, which is a body corporate and politic and
a political subdivision of both contracting states, and which
operates a public mass transportation system;
(i) "Metro East Mass Transit District" means one or more
local mass transit districts created pursuant to this Act,
composed only of Madison, St. Clair or Monroe Counties, or
any combination thereof or any territory annexed to such
district.
(j) "Public mass transportation system" shall mean a
transportation system or systems owned and operated by an
interstate transportation authority, a municipality,
District, or other public or private authority, employing
motor busses, rails or any other means of conveyance, by
whatsoever type or power, operated for public use in the
conveyance of persons, mainly providing local transportation
service within an interstate transportation district,
municipality, or county.
(Source: P.A. 82-783.)
(70 ILCS 3610/3) (from Ch. 111 2/3, par. 353)
Sec. 3. For the purpose of acquiring, constructing,
owning, operating and maintaining mass transit facilities for
public service or subsidizing the operation thereof a local
Mass Transit District may be created, composed of one or more
municipalities or one or more counties or any combination
thereof, by ordinance approved by a majority vote of the
corporate authorities or by resolution approved by a majority
vote of the county board of each participating municipality
and county, and any county participating in a Metro East Mass
Transit District may terminate its participation in the same
manner. A Metro East Mass Transit District created by one or
more counties shall include: (1) those townships which were
served by regularly scheduled mass transit routes operated by
an interstate transportation authority on June 1, 1980; (2)
in the case of a county without townships, any municipality
or unincorporated portion of a road district which was served
by regularly scheduled mass transit routes operated by an
interstate transportation authority on June 1, 1980; (3) any
other townships or municipalities whose participation is
approved by ordinance adopted by a majority vote of their
Board of Trustees or corporate authorities; plus (4) in the
case of a county without townships, the unincorporated
portion of any road district, the participation of which is
approved by an ordinance adopted by a majority vote of the
Board of Commissioners of the county in which it is located.
Such District shall be known as the ".... Mass Transit
District", inserting all or any significant part of the name
or names of the municipality or the county, or both, creating
the District, or a name descriptive of the area to be served
if the District is created by more than one municipality,
more than one county, or any combination thereof.
The District created pursuant to this Act shall be a
municipal corporation and shall have the right of eminent
domain to acquire private property which is necessary for the
purposes of the District, and shall have the power to
contract for public mass transportation with an Interstate
Transportation Authority.
Upon the creation of any District, the clerk of the
municipality or of the county, or the clerks of the several
municipalities or counties, as the case may be, shall certify
a copy of the ordinance or resolution creating the District,
and the names of the persons first appointed Trustees
thereof, and shall file the same with the county clerk for
recording as certificates of incorporation and the county
clerk shall cause duplicate certified copies thereof to be
filed with the Secretary of State.
(Source: P.A. 81-1471.)
(70 ILCS 3610/3.01) (from Ch. 111 2/3, par. 353.01)
Sec. 3.01. Any municipality or county may be annexed to
a District, other than a Metro East Transit District, formed
pursuant to Section 3 when the District has no tax levy in
effect and has no bonded indebtedness if a petition for
annexation is adopted by an ordinance or resolution approved
by a majority vote of the corporate authorities of such
municipality or the county board of such county and such
ordinance or resolution is approved by a 2/3 vote of the
members of the board of trustees of the District. Upon the
approval of such a petition of annexation by the board of
trustees of a District, a certified copy of the ordinance of
annexation shall be filed by the secretary of the board in
the same manner as provided for upon creation of the
District.
Any contiguous township of any county, not already
participating in a Metro East Transit District, may be
annexed to a Metro East Transit District formed by one county
pursuant to Section 3 of this Act, provided that township is
within such county, if a petition for annexation, which is
signed by at least 10% of the registered voters in the last
general election who are residents of the township to be
annexed or approved by a majority vote of the township board
of the township to be annexed, is adopted by resolution
approved by a majority vote of the county board in which the
District was formed of such county and such resolution is
approved by a 2/3 vote of the members of the board of
trustees of the District. Upon the approval of such
petition of annexation by the board of trustees of a
District, a certified copy of the ordinance of annexation
shall be filed by the secretary of the board in the same
manner as provided for upon creation of the District.
(Source: P.A. 85-779.)
(70 ILCS 3610/3.5) (from Ch. 111 2/3, par. 353.5)
Sec. 3.5. If the district acquires a mass transit
facility, all of the employees in the operating and
maintenance divisions of such mass transit facility and all
other employees except executive and administrative officers
and employees, shall be transferred to and appointed as
employees of the district, subject to all rights and benefits
of this Act, and these employees shall be given seniority
credit in accordance with the records and labor agreements of
the mass transit facility. Employees who left the employ of
such a mass transit facility to enter the military service of
the United States shall have the same rights as to the
district, under the provisions of the "Service Men's
Employment Tenure Act", approved July 17, 1941, as they would
have had thereunder as to such mass transit facility. After
such acquisition the district shall be required to extend to
such former employees of such mass transit facility only the
rights and benefits as to pensions and retirement as are
accorded other employees of the district.
(Source: Laws 1959, p. 1635.)
(70 ILCS 3610/4) (from Ch. 111 2/3, par. 354)
Sec. 4. The powers of the local Mass Transit District
shall repose in, and be exercised by, a Board of Trustees.
If the District is created by only one municipality or only
one county the corporate authorities or the county board
chairman with the consent of the county board of such
municipality or county shall appoint either 3 or 5 trustees
to the Board; provided that in any Metro East Mass Transit
District created by a single county, 5 trustees shall be
appointed and the trustees so appointed shall be: (1) a
mayor of a municipality within the District county; (2) a
township supervisor from within the District such county, or
if in a county without township supervisors, another such
mayor within the District; (3) the county board chairman in
which the District was formed or such other county board
member as he shall designate; and (4) 2 members of the
general public. If the District is created by one or more
municipalities or one or more counties or any combination
thereof, the corporate authorities or the county board
chairman with the consent of the county board of each
participating municipality or county shall appoint one
trustee to the Board for every 100,000 inhabitants, or
fraction thereof, of such municipality or county. The first
Trustees appointed to the Board and any 2 additional
trustees, initially appointed as a result of this amendatory
Act of 1983 shall serve for terms of 4 years or less, the
terms to be staggered to the extent possible so that they
expire one year apart and so that the terms of not more than
2 trustees expire in the same year, with the Trustees to
serve less than 4 years to be selected by lot. Thereafter,
their successors shall serve for 4 years. Vacancies shall be
filled for the unexpired term in the same manner as the
original appointment.
Except in a Metro East Mass Transit District, no Trustee
of any District may be an elected official of the
municipality or municipalities or county or counties creating
the District. A Trustee shall hold office until his successor
has been appointed and has qualified. A certificate of the
appointment or reappointment of any Trustee shall be filed
with the clerk or clerks and such certificate shall be
conclusive evidence of the due and proper appointment of such
Trustee. A Trustee shall receive, as compensation for his
services, not more than $100 $50 for each day devoted to the
business of the Board but not more than $400 $200 per month.
For the purposes of this Section, each District may determine
what constitutes a business day. He shall also be entitled
to the necessary expenses, including traveling expenses,
incurred in the discharge of his duties. The powers of each
District and the Board shall be vested in the Trustees
thereof in office from time to time. A majority shall
constitute a quorum of the Board for the purpose of
conducting its business and exercising its powers and for all
other purposes. Action may be taken by the Board upon a vote
of the majority of the Trustees present, unless in any case
the bylaws of the Board shall require a larger number. The
Board shall select a chairman and a vice-chairman from among
the Trustees.
No Trustee or employee of the Board shall acquire or have
any interest direct or indirect in any contract or proposed
contract for materials or services to be furnished or used in
connection with operations of the District. For inefficiency
or neglect of duty or misconduct in office, a Trustee may be
removed by the person or body which made the original
appointment, but a Trustee shall be removed only after he
shall have been given a copy of the charges against him at
least 10 days prior to the hearing thereon and has had an
opportunity to be heard in person or by counsel. In the
event of the removal of any Trustee, a record of the
proceedings, together with the charges and findings thereon,
shall be filed in the office of the clerk or clerks of the
creating county or counties or municipality or
municipalities.
The Board shall employ a managing director of the
District and may employ a secretary, treasurer, technical
experts and such other officers, agents and employees,
permanent and temporary, as it may require, and shall fix and
determine their qualifications, duties and compensation and
the amount of bond to be furnished for such offices and
positions. For such legal services as it may require, the
Board may call upon any chief law officers of the
municipality, municipalities, or the county or counties as
the case may be, or may employ and fix the compensation of
its own counsel and legal staff. The Board may delegate to
one or more of its agents or employees such powers and duties
as it may deem proper. Notwithstanding the other provisions
of this paragraph, employment of any person other than a
managing director or secretary by any Metro East Mass Transit
District created by a single county shall require the
authorization of the county board of such county.
Neither the District, the members of its Board nor its
officers or employees shall be held liable for failure to
provide a security or police force or, if a security or
police force is provided, for failure to provide adequate
police protection or security, failure to prevent the
commission of crimes by fellow passengers or other third
persons or for the failure to apprehend criminals.
(Source: P.A. 85-779.)
(70 ILCS 3610/5) (from Ch. 111 2/3, par. 355)
Sec. 5. (a) The Board of Trustees of every District may
establish or acquire any or all manner of mass transit
facility. The Board may engage in the business of
transportation of passengers on scheduled routes and by
contract on nonscheduled routes within the territorial limits
of the counties or municipalities creating the District, by
whatever means it may decide. Its routes may be extended
beyond such territorial limits with the consent of the
governing bodies of the municipalities or counties into which
such operation is extended.
(b) The Board of Trustees of every District may for the
purposes of the District, acquire by gift, purchase, lease,
legacy, condemnation, or otherwise and hold, use, improve,
maintain, operate, own, manage or lease, as lessor or lessee,
such cars, buses, equipment, buildings, structures, real and
personal property, and interests therein, and services, lands
for terminal and other related facilities, improvements and
services, or any interest therein, including all or any part
of the plant, land, buildings, equipment, vehicles,
licenses, franchises, patents, property, service contracts
and agreements of every kind and nature. Real property may be
so acquired if it is situated within or partially within the
area served by the District or if it is outside the area if
it is desirable or necessary for the purposes of the
District.
(c) The Board of Trustees of every District which
establishes, provides, or acquires mass transit facilities or
services may contract with any person or corporation or
public or private entity for the operation or provision
thereof upon such terms and conditions as the District shall
determine.
(d) The Board of Trustees of every District shall have
the authority to contract for any and all purposes of the
District, including with an interstate transportation
authority, or with another local Mass Transit District or any
other municipal, public, or private corporation entity in the
transportation business including the authority to contract
to lease its or otherwise provide land, buildings, and
equipment, and other related facilities, improvements, and
services, for the carriage of passengers beyond the
territorial limits of the District or to subsidize transit
operations by a public or private or municipal corporation
operating entity providing mass transit facilities.
(e) The Board of Trustees of every District shall have
the authority to establish, alter and discontinue
transportation routes and services and any or all ancillary
or supporting facilities and services, and to establish and
amend rate schedules for the transportation of persons
thereon or for the public or private use thereof which rate
schedules shall, together with any grants, receipts or income
from other sources, be sufficient to pay the expenses of the
District, the repair, maintenance and the safe and adequate
operation of its mass transit facilities and public mass
transportation system and to fulfill the terms of its debts,
undertakings, and obligations.
(f) The Board of Trustees of every District shall have
perpetual succession and shall have the following powers in
addition to any others in this Act granted:
(1) to sue and be sued;
(2) to adopt and use a seal;
(3) to make and execute contracts loans, leases,
subleases, installment purchase agreements, contracts,
notes and other instruments evidencing financial
obligations, and other instruments necessary or
convenient in the exercise of its powers;
(4) to make, amend and repeal bylaws, rules and
regulations not inconsistent with this Act;
(5) to sell, lease, sublease, license, transfer,
convey or otherwise and dispose of any of its real or
personal property, or interests interest therein, in
whole or in part, at any time upon such terms and
conditions as it may determine, with public bidding if
the value exceeds $1,000 at negotiated, competitive,
public, or private sale;
(6) to invest funds, not required for immediate
disbursement, in property, agreements, or securities
legal for investment of public funds controlled by
savings banks under applicable law;
(7) to mortgage, pledge, hypothecate or otherwise
encumber all or any part of its real or personal property
or other assets, or interests therein;
(8) to apply for, accept and use grants, loans or
other financial assistance from any private entity or
municipal, county, State or Federal governmental agency
or other public entity;
(9) to borrow money from the United States
Government or any agency thereof, or from any other
public or private source, for the purposes of the
District and, as evidence thereof, to issue its revenue
bonds, payable solely from the revenue derived from the
operation of the District. These bonds may be issued with
maturities not exceeding 40 years from the date of the
bonds, and in such amounts as may be necessary to provide
sufficient funds, together with interest, for the
purposes of the District. These bonds shall bear interest
at a rate of not more than the maximum rate authorized by
the Bond Authorization Act, as amended at the time of the
making of the contract of sale, payable semi-annually,
may be made registerable as to principal, and may be made
payable and callable as provided on any interest payment
date at a price of par and accrued interest under such
terms and conditions as may be fixed by the ordinance
authorizing the issuance of the bonds. Bonds issued under
this Section are negotiable instruments. They shall be
executed by the chairman and members of the Board of
Trustees, attested by the secretary, and shall be sealed
with the corporate seal of the District. In case any
Trustee or officer whose signature appears on the bonds
or coupons ceases to hold that office before the bonds
are delivered, such officer's his signature, shall
nevertheless be valid and sufficient for all purposes,
the same as though such officer he had remained in office
until the bonds were delivered. The bonds shall be sold
in such manner and upon such terms as the Board of
Trustees shall determine, except that the selling price
shall be such that the interest cost to the District of
the proceeds of the bonds shall not exceed the maximum
rate authorized by the Bond Authorization Act, as amended
at the time of the making of the contract of sale,
payable semi-annually, computed to maturity according to
the standard table of bond values.
The ordinance shall fix the amount of revenue bonds
proposed to be issued, the maturity or maturities, the
interest rate, which shall not exceed the maximum rate
authorized by the Bond Authorization Act, as amended at
the time of the making of the contract of sale, and all
the details in connection with the bonds. The ordinance
may contain such covenants and restrictions upon the
issuance of additional revenue bonds thereafter, which
will share equally in the revenue of the District, as may
be deemed necessary or advisable for the assurance of the
payment of the bonds first issued. Any District may also
provide in the ordinance authorizing the issuance of
bonds under this Section that the bonds, or such ones
thereof as may be specified, shall, to the extent and in
the manner prescribed, be subordinated and be junior in
standing, with respect to the payment of principal and
interest and the security thereof, to such other bonds as
are designated in the ordinance.
The ordinance shall pledge the revenue derived from
the operations operation of the District for the purpose
of paying the cost of operation and maintenance of the
District, and, as applicable, providing an adequate
depreciation funds fund, and paying the principal of and
interest on the bonds of the District issued under this
Section.
No Metro East Mass Transit District may issue
revenue bonds under this subparagraph (9) unless the
question of the issuance of such bonds is first submitted
to and approved by the voters of the District at a
referendum within the District. Notice of such
referendum shall be given and the election shall be
conducted in accordance with the general election law.
(10) subject to Section 5.1, to levy a tax on
property within the District at the rate of not to exceed
.25% on the assessed value of such property in the manner
provided in "The Illinois Municipal Budget Law", approved
July 12, 1937, as amended;
(11) to issue tax anticipation warrants;
(12) to contract with any school district in this
State to provide for the transportation of pupils to and
from school within such district pursuant to the
provisions of Section 29-15 of the School Code;
(13) to provide for the insurance of any property,
directors, officers, employees or operations of the
District against any risk or hazard, and to self-insure
or participate in joint self-insurance pools or entities
to insure against such risk or hazard;
(14) to use its established funds, personnel, and
other resources to acquire, construct, operate, and
maintain bikeways and trails. Districts may cooperate
with other governmental and private agencies in bikeway
and trail programs; and
(15) to acquire, own, maintain, construct,
reconstruct, improve, repair, operate or lease any
light-rail public transportation system, terminal,
terminal facility, public airport, or bridge or toll
bridge across waters with any city, state, or both.
With respect to instruments for the payment of money
issued under this Section either before, on, or after the
effective date of this amendatory Act of 1989, it is and
always has been the intention of the General Assembly (i)
that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in
accordance with the Omnibus Bond Acts, regardless of any
provision of this Act that may appear to be or to have been
more restrictive than those Acts, (ii) that the provisions of
this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that
instruments issued under this Section within the
supplementary authority granted by the Omnibus Bond Acts are
not invalid because of any provision of this Act that may
appear to be or to have been more restrictive than those
Acts.
This Section shall be liberally construed to give effect
to its purposes.
(Source: P.A. 87-985; 88-115.)
(70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
Sec. 5.01. Metro East Mass Transit District; use and
occupation taxes.
(a) The Board of Trustees of any Metro East Mass Transit
District may, by ordinance adopted with the concurrence of
two-thirds of the then trustees, impose throughout the
District any or all of the taxes and fees provided in this
Section. All taxes and fees imposed under this Section shall
be used only for public mass transportation systems, and the
amount used to provide mass transit service to unserved areas
of the District shall be in the same proportion to the total
proceeds as the number of persons residing in the unserved
areas is to the total population of the District. Except as
otherwise provided in this Act, taxes imposed under this
Section and civil penalties imposed incident thereto shall be
collected and enforced by the State Department of Revenue.
The Department shall have the power to administer and enforce
the taxes and to determine all rights for refunds for
erroneous payments of the taxes.
(b) The Board may impose a Metro East Mass Transit
District Retailers' Occupation Tax upon all persons engaged
in the business of selling tangible personal property at
retail in the district at a rate of 1/4 of 1%, or as
authorized under subsection (d-5) of this Section, of the
gross receipts from the sales made in the course of such
business within the district. The tax imposed under this
Section and all civil penalties that may be assessed as an
incident thereof shall be collected and enforced by the State
Department of Revenue. The Department shall have full power
to administer and enforce this Section; to collect all taxes
and penalties so collected in the manner hereinafter
provided; and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty
hereunder. In the administration of, and compliance with,
this Section, the Department and persons who are subject to
this Section shall have the same rights, remedies,
privileges, immunities, powers and duties, and be subject to
the same conditions, restrictions, limitations, penalties,
exclusions, exemptions and definitions of terms and employ
the same modes of procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
to all provisions therein other than the State rate of tax),
2c, 3 (except as to the disposition of taxes and penalties
collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
Retailers' Occupation Tax Act and Section 3-7 of the Uniform
Penalty and Interest Act, as fully as if those provisions
were set forth herein.
Persons subject to any tax imposed under the Section may
reimburse themselves for their seller's tax liability
hereunder by separately stating the tax as an additional
charge, which charge may be stated in combination, in a
single amount, with State taxes that sellers are required to
collect under the Use Tax Act, in accordance with such
bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should
be made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the
notification from the Department. The refund shall be paid
by the State Treasurer out of the Metro East Mass Transit
District tax fund established under paragraph (g) of this
Section.
If a tax is imposed under this subsection (b), a tax
shall also be imposed under subsections (c) and (d) of this
Section.
For the purpose of determining whether a tax authorized
under this Section is applicable, a retail sale, by a
producer of coal or other mineral mined in Illinois, is a
sale at retail at the place where the coal or other mineral
mined in Illinois is extracted from the earth. This
paragraph does not apply to coal or other mineral when it is
delivered or shipped by the seller to the purchaser at a
point outside Illinois so that the sale is exempt under the
Federal Constitution as a sale in interstate or foreign
commerce.
Nothing in this Section shall be construed to authorize
the Metro East Mass Transit District to impose a tax upon the
privilege of engaging in any business which under the
Constitution of the United States may not be made the subject
of taxation by this State.
(c) If a tax has been imposed under subsection (b), a
Metro East Mass Transit District Service Occupation Tax shall
also be imposed upon all persons engaged, in the district, in
the business of making sales of service, who, as an incident
to making those sales of service, transfer tangible personal
property within the District, either in the form of tangible
personal property or in the form of real estate as an
incident to a sale of service. The tax rate shall be 1/4%, or
as authorized under subsection (d-5) of this Section, of the
selling price of tangible personal property so transferred
within the district. The tax imposed under this paragraph
and all civil penalties that may be assessed as an incident
thereof shall be collected and enforced by the State
Department of Revenue. The Department shall have full power
to administer and enforce this paragraph; to collect all
taxes and penalties due hereunder; to dispose of taxes and
penalties so collected in the manner hereinafter provided;
and to determine all rights to credit memoranda arising on
account of the erroneous payment of tax or penalty hereunder.
In the administration of, and compliance with this paragraph,
the Department and persons who are subject to this paragraph
shall have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions,
restrictions, limitations, penalties, exclusions, exemptions
and definitions of terms and employ the same modes of
procedure as are prescribed in Sections 1a-1, 2 (except that
the reference to State in the definition of supplier
maintaining a place of business in this State shall mean the
Authority), 2a, 3 through 3-50 (in respect to all provisions
therein other than the State rate of tax), 4 (except that the
reference to the State shall be to the Authority), 5, 7, 8
(except that the jurisdiction to which the tax shall be a
debt to the extent indicated in that Section 8 shall be the
District), 9 (except as to the disposition of taxes and
penalties collected, and except that the returned merchandise
credit for this tax may not be taken against any State tax),
10, 11, 12 (except the reference therein to Section 2b of the
Retailers' Occupation Tax Act), 13 (except that any reference
to the State shall mean the District), the first paragraph of
Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and Section 3-7 of the Uniform Penalty and Interest
Act, as fully as if those provisions were set forth herein.
Persons subject to any tax imposed under the authority
granted in this paragraph may reimburse themselves for their
serviceman's tax liability hereunder by separately stating
the tax as an additional charge, which charge may be stated
in combination, in a single amount, with State tax that
servicemen are authorized to collect under the Service Use
Tax Act, in accordance with such bracket schedules as the
Department may prescribe.
Whenever the Department determines that a refund should
be made under this paragraph to a claimant instead of issuing
a credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the
notification from the Department. The refund shall be paid
by the State Treasurer out of the Metro East Mass Transit
District tax fund established under paragraph (g) of this
Section.
Nothing in this paragraph shall be construed to authorize
the District to impose a tax upon the privilege of engaging
in any business which under the Constitution of the United
States may not be made the subject of taxation by the State.
(d) If a tax has been imposed under subsection (b), a
Metro East Mass Transit District Use Tax shall also be
imposed upon the privilege of using, in the district, any
item of tangible personal property that is purchased outside
the district at retail from a retailer, and that is titled or
registered with an agency of this State's government, at a
rate of 1/4%, or as authorized under subsection (d-5) of this
Section, of the selling price of the tangible personal
property within the District, as "selling price" is defined
in the Use Tax Act. The tax shall be collected from persons
whose Illinois address for titling or registration purposes
is given as being in the District. The tax shall be
collected by the Department of Revenue for the Metro East
Mass Transit District. The tax must be paid to the State, or
an exemption determination must be obtained from the
Department of Revenue, before the title or certificate of
registration for the property may be issued. The tax or
proof of exemption may be transmitted to the Department by
way of the State agency with which, or the State officer with
whom, the tangible personal property must be titled or
registered if the Department and the State agency or State
officer determine that this procedure will expedite the
processing of applications for title or registration.
The Department shall have full power to administer and
enforce this paragraph; to collect all taxes, penalties and
interest due hereunder; to dispose of taxes, penalties and
interest so collected in the manner hereinafter provided; and
to determine all rights to credit memoranda or refunds
arising on account of the erroneous payment of tax, penalty
or interest hereunder. In the administration of, and
compliance with, this paragraph, the Department and persons
who are subject to this paragraph shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions and definitions of terms
and employ the same modes of procedure, as are prescribed in
Sections 2 (except the definition of "retailer maintaining a
place of business in this State"), 3 through 3-80 (except
provisions pertaining to the State rate of tax, and except
provisions concerning collection or refunding of the tax by
retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions
pertaining to claims by retailers and except the last
paragraph concerning refunds), 20, 21 and 22 of the Use Tax
Act and Section 3-7 of the Uniform Penalty and Interest Act,
that are not inconsistent with this paragraph, as fully as if
those provisions were set forth herein.
Whenever the Department determines that a refund should
be made under this paragraph to a claimant instead of issuing
a credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the
amount specified, and to the person named, in the
notification from the Department. The refund shall be paid by
the State Treasurer out of the Metro East Mass Transit
District tax fund established under paragraph (g) of this
Section.
(d-5) (A) The county board of any county participating
in the Metro East Mass Transit District may authorize, by
ordinance, a referendum on the question of whether the tax
rates for the Metro East Mass Transit District Retailers'
Occupation Tax, the Metro East Mass Transit District Service
Occupation Tax, and the Metro East Mass Transit District Use
Tax for the District should be increased from 0.25% to 0.75%.
Upon adopting the ordinance, the county board shall certify
the proposition to the proper election officials who shall
submit the proposition to the voters of the District at the
next election, in accordance with the general election law.
The proposition shall be in substantially the following
form:
Shall the tax rates for the Metro East Mass Transit
District Retailers' Occupation Tax, the Metro East Mass
Transit District Service Occupation Tax, and the Metro
East Mass Transit District Use Tax be increased from
0.25% to 0.75%?
(B) Two thousand five hundred electors of any Metro East
Mass Transit District may petition the Chief Judge of the
Circuit Court, or any judge of that Circuit designated by the
Chief Judge, in which that District is located to cause to be
submitted to a vote of the electors the question whether the
tax rates for the Metro East Mass Transit District Retailers'
Occupation Tax, the Metro East Mass Transit District Service
Occupation Tax, and the Metro East Mass Transit District Use
Tax for the District should be increased from 0.25% to 0.75%.
Upon submission of such petition the court shall set a
date not less than 10 nor more than 30 days thereafter for a
hearing on the sufficiency thereof. Notice of the filing of
such petition and of such date shall be given in writing to
the District and the County Clerk at least 7 days before the
date of such hearing.
If such petition is found sufficient, the court shall
enter an order to submit that proposition at the next
election, in accordance with general election law.
The form of the petition shall be in substantially the
following form: To the Circuit Court of the County of (name
of county):
We, the undersigned electors of the (name of transit
district), respectfully petition your honor to submit to
a vote of the electors of (name of transit district) the
following proposition:
Shall the tax rates for the Metro East Mass Transit
District Retailers' Occupation Tax, the Metro East Mass
Transit District Service Occupation Tax, and the Metro
East Mass Transit District Use Tax be increased from
0.25% to 0.75%?
Name Address, with Street and Number.
.................... ....................................
.................... ....................................
(C) The votes shall be recorded as "YES" or "NO". If a
majority of all votes cast on the proposition are for the
increase in the tax rates, the Metro East Mass Transit
District shall begin imposing the increased rates in the
District, and the Department of Revenue shall begin
collecting the increased amounts, as provided under this
Section. An ordinance imposing or discontinuing a tax
hereunder or effecting a change in the rate thereof shall be
adopted and a certified copy thereof filed with the
Department on or before the first day of October, whereupon
the Department shall proceed to administer and enforce this
Section as of the first day of January next following the
adoption and filing.
(D) If the voters have approved a referendum under this
subsection, before November 1, 1994, to increase the tax rate
under this subsection, the Metro East Mass Transit District
Board of Trustees may adopt by a majority vote an ordinance
at any time before January 1, 1995 that excludes from the
rate increase tangible personal property that is titled or
registered with an agency of this State's government. The
ordinance excluding titled or registered tangible personal
property from the rate increase must be filed with the
Department at least 15 days before its effective date. At any
time after adopting an ordinance excluding from the rate
increase tangible personal property that is titled or
registered with an agency of this State's government, the
Metro East Mass Transit District Board of Trustees may adopt
an ordinance applying the rate increase to that tangible
personal property. The ordinance shall be adopted, and a
certified copy of that ordinance shall be filed with the
Department, on or before October 1, whereupon the Department
shall proceed to administer and enforce the rate increase
against tangible personal property titled or registered with
an agency of this State's government as of the following
January 1. After December 31, 1995, any reimposed rate
increase in effect under this subsection shall no longer
apply to tangible personal property titled or registered with
an agency of this State's government. Beginning January 1,
1996, the Board of Trustees of any Metro East Mass Transit
District may never reimpose a previously excluded tax rate
increase on tangible personal property titled or registered
with an agency of this State's government.
(d-6) If the Board of Trustees of any Metro East Mass
Transit District has imposed a rate increase under subsection
(d-5) and filed an ordinance with the Department of Revenue
excluding titled property from the higher rate, then that
Board may, by ordinance adopted with the concurrence of
two-thirds of the then trustees, impose throughout the
District a fee. The fee on the excluded property shall not
exceed $20 per retail transaction or an amount equal to the
amount of tax excluded, whichever is less, on tangible
personal property that is titled or registered with an agency
of this State's government. The Board of Trustees of any
Metro East Mass Transit District shall have full power to
administer and enforce this subsection and to determine all
rights to credit memoranda or refunds arising on account of
the erroneous payment of the fee hereunder. The Board shall
proceed to administer and enforce this subsection as of the
first day of the second month following the adoption of the
ordinance.
(d-7) If a fee has been imposed under subsection (d-6),
a fee shall also be imposed upon the privilege of using, in
the district, any item of tangible personal property that is
titled or registered with any agency of this State's
government, in an amount equal to the amount of the fee
imposed under subsection (d-6). The Board of Trustees of any
Metro East Mass Transit District shall have full power to
administer and enforce this subsection and to determine all
rights to credit memoranda or refunds arising on account of
the erroneous payment of the fee hereunder. The Board shall
proceed to administer and enforce this subsection
concurrently with the administration of the fee imposed under
subsection (d-6).
(d-8) No item of titled property shall be subject to
both the higher rate approved by referendum, as authorized
under subsection (d-5), and any fee imposed under subsection
(d-6) or (d-7).
(d-9) If fees have been imposed under subsections (d-6)
and (d-7), the Board shall forward a copy of the ordinance
adopting such fees, which shall include all zip codes in
whole or in part within the boundaries of the district, to
the Secretary of State within thirty days. By the 25th of
each month, the Secretary of State shall subsequently provide
the Illinois Department of Revenue Board with a list of
identifiable retail transactions subject to the .25% rate
occurring within the zip codes which are in whole or in part
within the boundaries of the district and a list of title
applications for addresses within the boundaries of the
district for the previous month.
(d-10) In the event that a retailer fails to pay
applicable fees within 30 days of the date of the
transaction, a penalty shall be assessed at the rate of 25%
of the amount of fees. Interest on both late fees and
penalties shall be assessed at the rate of 1% per month. All
fees, penalties, and attorney fees shall constitute a lien on
the personal and real property of the retailer. The Board of
Trustees of any Metro East Transit District shall have full
power to administer and enforce this subsection.
(e) A certificate of registration issued by the State
Department of Revenue to a retailer under the Retailers'
Occupation Tax Act or under the Service Occupation Tax Act
shall permit the registrant to engage in a business that is
taxed under the tax imposed under paragraphs (b), (c) or (d)
of this Section and no additional registration shall be
required under the tax. A certificate issued under the Use
Tax Act or the Service Use Tax Act shall be applicable with
regard to any tax imposed under paragraph (c) of this
Section.
(f) The Board may impose a replacement vehicle tax of
$50 on any passenger car, as defined in Section 1-157 of the
Illinois Vehicle Code, purchased within the district area by
or on behalf of an insurance company to replace a passenger
car of an insured person in settlement of a total loss claim.
The tax imposed may not become effective before the first day
of the month following the passage of the ordinance imposing
the tax and receipt of a certified copy of the ordinance by
the Department of Revenue. The Department of Revenue shall
collect the tax for the district in accordance with Sections
3-2002 and 3-2003 of the Illinois Vehicle Code.
The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes collected
hereunder. On or before the 25th day of each calendar month,
the Department shall prepare and certify to the Comptroller
the disbursement of stated sums of money to named districts,
the districts to be those from which retailers have paid
taxes or penalties hereunder to the Department during the
second preceding calendar month. The amount to be paid to
each district shall be the amount collected hereunder during
the second preceding calendar month by the Department, less
any amount determined by the Department to be necessary for
the payment of refunds. Within 10 days after receipt by the
Comptroller of the disbursement certification to the
districts, provided for in this Section to be given to the
Comptroller by the Department, the Comptroller shall cause
the orders to be drawn for the respective amounts in
accordance with the directions contained in the
certification.
(g) Any ordinance imposing or discontinuing any tax
under this Section shall be adopted and a certified copy
thereof filed with the Department on or before June 1,
whereupon the Department of Revenue shall proceed to
administer and enforce this Section on behalf of the Metro
East Mass Transit District as of September 1 next following
such adoption and filing. Beginning January 1, 1992, an
ordinance or resolution imposing or discontinuing the tax
hereunder shall be adopted and a certified copy thereof filed
with the Department on or before the first day of July,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of October next
following such adoption and filing. Beginning January 1,
1993, except as provided in subsection (d-5) of this Section,
an ordinance or resolution imposing or discontinuing the tax
hereunder shall be adopted and a certified copy thereof filed
with the Department on or before the first day of October,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of January next
following such adoption and filing.
(h) The State Department of Revenue shall, upon
collecting any taxes as provided in this Section, pay the
taxes over to the State Treasurer as trustee for the
District. The taxes shall be held in a trust fund outside the
State Treasury. On or before the 25th day of each calendar
month, the State Department of Revenue shall prepare and
certify to the Comptroller of the State of Illinois the
amount to be paid to the District, which shall be the then
balance in the fund, less any amount determined by the
Department to be necessary for the payment of refunds. Within
10 days after receipt by the Comptroller of the certification
of the amount to be paid to the District, the Comptroller
shall cause an order to be drawn for payment for the amount
in accordance with the direction in the certification.
(Source: P.A. 91-51, eff. 6-30-99.)
(70 ILCS 3610/8.1) (from Ch. 111 2/3, par. 358.1)
Sec. 8.1.
Any territory which is contiguous to a local mass transit
district organized under Section 3.1 of this Act and which is
not included in any local mass transit district may be
annexed to such contiguous local mass transit district in the
manner provided by this Section.
(a) If there are no legal voters residing in the
territory to be annexed, then upon written petition under
oath signed by all owners of record of the territory sought
to be annexed filed with the secretary of the Board of
Trustees requesting annexation, if the Board of Trustees
deems it to be in the best interests of the District, such
territory may be annexed to the District by an ordinance duly
enacted by the Board.
(b) A petition, signed by 2/3 of the legal voters
residing in the territory sought to be annexed and addressed
to the circuit court of the county in which the local mass
transit district to which annexation is sought was organized
requesting that the territory described in the petition be
annexed to such local mass transit district, may be filed
with the clerk of that court. The clerk of the court shall
thereupon present such petition to the court which shall be
not less than 20 nor more than 45 days after the date the
petition was filed. The court shall give notice of the time,
place and date of the hearing, by publication in one or more
newspapers having a general circulation within the local mass
transit district and within the territory sought to be
annexed thereto, which publication shall be made at least 15
days before the date set for the hearing.
(Source: P.A. 76-1292.)
(70 ILCS 3610/8.4 rep.)
Section 10. The Local Mass Transit District Act is
amended by repealing Section 8.4.
Effective Date: 1/1/2004
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