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