Public Act 095-1002
Public Act 1002 95TH GENERAL ASSEMBLY
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Public Act 095-1002
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| SB1290 Enrolled |
LRB095 08359 HLH 28532 b |
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| AN ACT concerning local government.
| Be it enacted by the People of the State of Illinois,
| represented in the General Assembly:
| Section 5. The Counties Code is amended by changing Section | 5-1006.5 as follows:
| (55 ILCS 5/5-1006.5)
| Sec. 5-1006.5. Special County Retailers' Occupation Tax
| For Public Safety, Public Facilities, or Transportation.
| (a) The county board of any county may impose a
tax upon | all persons engaged in the business of selling tangible | personal
property, other than personal property titled or | registered with an agency of
this State's government, at retail | in the county on the gross receipts from the
sales made in the | course of business to provide revenue to be used exclusively
| for public safety, public facility, or transportation purposes | in that county, if a
proposition for the
tax has been submitted | to the electors of that county and
approved by a majority of | those voting on the question. If imposed, this tax
shall be | imposed only in one-quarter percent increments. By resolution, | the
county board may order the proposition to be submitted at | any election.
If the tax is imposed for
transportation purposes | for expenditures for public highways or as
authorized
under the | Illinois Highway Code, the county board must publish notice
of |
| the existence of its long-range highway transportation
plan as | required or described in Section 5-301 of the Illinois
Highway | Code and must make the plan publicly available prior to
| approval of the ordinance or resolution
imposing the tax. If | the tax is imposed for transportation purposes for
expenditures | for passenger rail transportation, the county board must | publish
notice of the existence of its long-range passenger | rail transportation plan
and
must make the plan publicly | available prior to approval of the ordinance or
resolution | imposing the tax. The county clerk shall certify the
question | to the proper election authority, who
shall submit the | proposition at an election in accordance with the general
| election law.
| (1) The proposition for public safety purposes shall be | in
substantially the following form: | "To pay for public safety purposes, shall (name of | county) be authorized to impose an increase on its share of | local sales taxes by (insert rate)?" | As additional information on the ballot below the | question shall appear the following: | "This would mean that a consumer would pay an | additional (insert amount) in sales tax for every $100 of | tangible personal property bought at retail."
| The county board may also opt to establish a sunset | provision at which time the additional sales tax would | cease being collected, if not terminated earlier by a vote |
| of the county board. If the county board votes to include a | sunset provision, the proposition for public safety | purposes shall be in substantially the following form: | "To pay for public safety purposes, shall (name of | county) be authorized to impose an increase on its share of | local sales taxes by (insert rate) for a period not to | exceed (insert number of years)?" | As additional information on the ballot below the | question shall appear the following: | "This would mean that a consumer would pay an | additional (insert amount) in sales tax for every $100 of | tangible personal property bought at retail. If imposed, | the additional tax would cease being collected at the end | of (insert number of years), if not terminated earlier by a | vote of the county board."
| For the purposes of the
paragraph, "public safety | purposes" means
crime prevention, detention, fire | fighting, police, medical, ambulance, or
other emergency | services.
| Votes shall be recorded as "Yes" or "No".
| (2) The proposition for transportation purposes shall | be in
substantially
the following form: | "To pay for improvements to roads and other | transportation purposes, shall (name of county) be | authorized to impose an increase on its share of local | sales taxes by (insert rate)?" |
| As additional information on the ballot below the | question shall appear the following: | "This would mean that a consumer would pay an | additional (insert amount) in sales tax for every $100 of | tangible personal property bought at retail."
| The county board may also opt to establish a sunset | provision at which time the additional sales tax would | cease being collected, if not terminated earlier by a vote | of the county board. If the county board votes to include a | sunset provision, the proposition for transportation | purposes shall be in substantially the following form: | "To pay for road improvements and other transportation | purposes, shall (name of county) be authorized to impose an | increase on its share of local sales taxes by (insert rate) | for a period not to exceed (insert number of years)?" | As additional information on the ballot below the | question shall appear the following: | "This would mean that a consumer would pay an | additional (insert amount) in sales tax for every $100 of | tangible personal property bought at retail. If imposed, | the additional tax would cease being collected at the end | of (insert number of years), if not terminated earlier by a | vote of the county board."
| For the purposes of this paragraph, transportation | purposes means
construction, maintenance, operation, and | improvement of
public highways, any other purpose for which |
| a county may expend funds under
the Illinois Highway Code, | and passenger rail transportation.
| The votes shall be recorded as "Yes" or "No".
| (3) The proposition for public facility purposes shall | be in substantially the following form: | "To pay for public facility purposes, shall (name of
| county) be authorized to impose an increase on its share of
| local sales taxes by (insert rate)?" | As additional information on the ballot below the
| question shall appear the following: | "This would mean that a consumer would pay an
| additional (insert amount) in sales tax for every $100 of
| tangible personal property bought at retail." | The county board may also opt to establish a sunset
| provision at which time the additional sales tax would
| cease being collected, if not terminated earlier by a vote
| of the county board. If the county board votes to include a
| sunset provision, the proposition for public facility
| purposes shall be in substantially the following form: | "To pay for public facility purposes, shall (name of
| county) be authorized to impose an increase on its share of
| local sales taxes by (insert rate) for a period not to
| exceed (insert number of years)?" | As additional information on the ballot below the
| question shall appear the following: | "This would mean that a consumer would pay an
|
| additional (insert amount) in sales tax for every $100 of
| tangible personal property bought at retail. If imposed,
| the additional tax would cease being collected at the end
| of (insert number of years), if not terminated earlier by a
| vote of the county board." | For purposes of this Section, "public facilities | purposes" means the acquisition, development, | construction, reconstruction, rehabilitation, improvement, | financing, architectural planning, and installation of | capital facilities consisting of buildings, structures, | and durable equipment and for the acquisition and | improvement of real property and interest in real property | required, or expected to be required, in connection with | the public facilities, for use by the county for the | furnishing of governmental services to its citizens, | including but not limited to museums and nursing homes. | The votes shall be recorded as "Yes" or "No". | If a majority of the electors voting on
the proposition | vote in favor of it, the county may impose the tax.
A county | may not submit more than one proposition authorized by this | Section
to the electors at any one time.
| This additional tax may not be imposed on the sales of food | for human
consumption that is to be consumed off the premises | where it is sold (other
than alcoholic beverages, soft drinks, | and food which has been prepared for
immediate consumption) and | prescription and non-prescription medicines, drugs,
medical |
| appliances and insulin, urine testing materials, syringes, and | needles
used by diabetics. The tax imposed by a county under | this Section and
all civil penalties that may be assessed as an | incident of the tax shall be
collected and enforced by the | Illinois Department of Revenue and deposited
into a special | fund created for that purpose. The certificate
of registration | that is issued by the Department to a retailer under the
| Retailers' Occupation Tax Act shall permit the retailer to | engage in a business
that is taxable without registering | separately with the Department under an
ordinance or resolution | under this Section. The Department has full
power to administer | and enforce this Section, to collect all taxes and
penalties | due under this Section, to dispose of taxes and penalties so
| collected in the manner provided in this Section, and to | determine
all rights to credit memoranda arising on account of | the erroneous payment of
a tax or penalty under this Section. | In the administration of and compliance
with this Section, the | Department and persons who are subject to this Section
shall | (i) have the same rights, remedies, privileges, immunities, | powers, and
duties, (ii) be subject to the same conditions, | restrictions, limitations,
penalties, and definitions of | terms, and (iii) employ the same modes of
procedure as are | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | 1n,
2 through 2-70 (in respect to all provisions contained in | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | (except provisions
relating to
transaction returns and quarter |
| monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of | the
Retailers' Occupation Tax Act and Section 3-7 of the | Uniform Penalty and
Interest Act as if those provisions were | set forth in this Section.
| Persons subject to any tax imposed under the authority | granted in this
Section may reimburse themselves for their | sellers' tax liability by
separately stating the tax as an | additional charge, which charge may be stated
in combination, | in a single amount, with State tax which sellers are required
| to collect under the Use Tax Act, pursuant to such bracketed | 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 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 County
Public Safety or Transportation | Retailers' Occupation Tax Fund.
| (b) If a tax has been imposed under subsection (a), a
| service occupation tax shall
also be imposed at the same rate | upon all persons engaged, in the county, in
the business
of | making sales of service, who, as an incident to making those | sales of
service, transfer tangible personal property within | the county
as an
incident to a sale of service.
This tax may |
| not be imposed on sales of food for human consumption that is | to
be consumed off the premises where it is sold (other than | alcoholic beverages,
soft drinks, and food prepared for | immediate consumption) and prescription and
non-prescription | medicines, drugs, medical appliances and insulin, urine
| testing materials, syringes, and needles used by diabetics.
The | tax imposed under this subsection and all civil penalties that | may be
assessed as an incident thereof shall be collected and | enforced by the
Department of Revenue. The Department has
full | power to
administer and enforce this subsection; 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 subsection, the
| Department and persons who are subject to this paragraph shall | (i) have the
same rights, remedies, privileges, immunities, | powers, and duties, (ii) be
subject to the same conditions, | restrictions, limitations, penalties,
exclusions, exemptions, | and definitions of terms, and (iii) employ the same
modes
of | procedure as are prescribed in Sections 2 (except that the
| reference to State in the definition of supplier maintaining a | place of
business in this State shall mean the county), 2a, 2b, | 2c, 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 county),
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 county), 9 (except as
| to the disposition of taxes and penalties collected), 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 county), 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 subsection may reimburse themselves for their | serviceman's tax liability
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
subsection 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 County Public Safety or Transportation | Retailers' Occupation Fund.
| Nothing in this subsection shall be construed to authorize |
| the county
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.
| (c) The Department shall immediately pay over to the State | Treasurer, ex
officio,
as trustee, all taxes and penalties | collected under this Section to be
deposited into the County | Public Safety or Transportation Retailers'
Occupation Tax | Fund, which
shall be an unappropriated trust fund held outside | of the State treasury. 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 the | counties from which retailers have paid
taxes or penalties to | the Department during the second preceding
calendar month. The | amount to be paid to each county, and deposited by the
county | into its special fund created for the purposes of this Section, | shall
be the amount (not
including credit memoranda) collected | under this Section during the second
preceding
calendar month | by the Department plus an amount the Department determines is
| necessary to offset any amounts that were erroneously paid to a | different
taxing body, and not including (i) an amount equal to | the amount of refunds
made
during the second preceding calendar | month by the Department on behalf of
the county and (ii) any | amount that the Department determines is
necessary to offset | any amounts that were payable to a different taxing body
but | were erroneously paid to the county. Within 10 days after | receipt by the
Comptroller of the disbursement certification to |
| the counties 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 directions contained in the certification.
| In addition to the disbursement required by the preceding | paragraph, an
allocation shall be made in March of each year to | each county that received
more than $500,000 in disbursements | under the preceding paragraph in the
preceding calendar year. | The allocation shall be in an amount equal to the
average | monthly distribution made to each such county under the | preceding
paragraph during the preceding calendar year | (excluding the 2 months of
highest receipts). The distribution | made in March of each year subsequent to
the year in which an | allocation was made pursuant to this paragraph and the
| preceding paragraph shall be reduced by the amount allocated | and disbursed
under this paragraph in the preceding calendar | year. The Department shall
prepare and certify to the | Comptroller for disbursement the allocations made in
| accordance with this paragraph.
| (d) For the purpose of determining the local governmental | unit whose tax is
applicable, a retail sale by a producer of | coal or another 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 another 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 United States
Constitution as a sale | in interstate or foreign commerce.
| (e) Nothing in this Section shall be construed to authorize | a county to
impose a
tax upon the privilege of engaging in any | business that under the Constitution
of the United States may | not be made the subject of taxation by this State.
| (e-5) If a county imposes a tax under this Section, the | county board may,
by ordinance, discontinue or lower the rate | of the tax. If the county board
lowers the tax rate or | discontinues the tax, a referendum must be
held in accordance | with subsection (a) of this Section in order to increase the
| rate of the tax or to reimpose the discontinued tax.
| (f) Beginning April 1, 1998, the results of any election | authorizing a
proposition to impose a tax
under this Section or | effecting a change in the rate of tax, or any ordinance
| lowering the rate or discontinuing the tax,
shall be certified
| by the
county clerk and filed with the Illinois Department of | Revenue
either (i) on or
before the first day of April, | whereupon the Department shall proceed to
administer and | enforce the tax as of the first day of July next following
the | filing; or (ii)
on or before the first day of October, | whereupon the
Department shall proceed to administer and | enforce the tax as of the first
day of January next following | the filing.
| (g) When certifying the amount of a monthly disbursement to | a county under
this
Section, the Department shall increase or |
| decrease the amounts by an amount
necessary to offset any | miscalculation of previous disbursements. The offset
amount | shall be the amount erroneously disbursed within the previous 6 | months
from the time a miscalculation is discovered.
| (h) This Section may be cited as the "Special County | Occupation Tax
For Public Safety, Public Facilities, or | Transportation Law".
| (i) For purposes of this Section, "public safety" includes, | but is not
limited to, crime prevention, detention, fire | fighting, police, medical,
ambulance, or other emergency
| services. For the purposes of this Section, "transportation" | includes, but
is not limited to, the construction,
maintenance, | operation, and improvement of public highways, any other
| purpose for which a county may expend funds under the Illinois | Highway Code,
and passenger rail transportation. For the | purposes of this Section, "public facilities purposes" | includes, but is not limited to, the acquisition, development, | construction, reconstruction, rehabilitation, improvement, | financing, architectural planning, and installation of capital | facilities consisting of buildings, structures, and durable | equipment and for the acquisition and improvement of real | property and interest in real property required, or expected to | be required, in connection with the public facilities, for use | by the county for the furnishing of governmental services to | its citizens, including but not limited to museums and nursing | homes. |
| (j) The Department may promulgate rules to implement this | amendatory Act of the 95th General Assembly only to the extent | necessary to apply the existing rules for the Special County | Retailers' Occupation Tax for Public Safety to this new purpose | for public facilities.
| (Source: P.A. 94-781, eff. 5-19-06; 95-474, eff. 1-1-08.)
| Section 99. Effective date. This Act takes effect upon | becoming law.
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Effective Date: 11/20/2008
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