Public Act 094-0546
 		





SB0572 Enrolled
LRB094 10940 AJO 41516 b






    AN ACT concerning local government.

 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:

 
    Section 5. The Retailers' Occupation Tax Act is amended  by 
adding Section 1p as follows:
 
    (35 ILCS 120/1p  new)
    Sec. 1p. Building materials exemption; intermodal terminal 
facility areas. Each retailer that makes a qualified sale of  
building materials to be incorporated into real estate in a 
redevelopment project area within an intermodal terminal 
facility area in accordance with Section 11-74.4-3.1 of the 
Illinois Municipal Code by remodeling, rehabilitating, or new 
construction may deduct receipts from those sales when 
calculating the tax imposed by this Act.  For purposes of this 
Section, "qualified sale" means a sale of building materials 
that will be incorporated into real estate as part of an 
industrial or commercial project for which a Certificate of 
Eligibility for Sales Tax Exemption has been issued by the 
corporate authorities of the municipality in which the building 
project is located.  To document the exemption allowed under 
this Section, the retailer must obtain from the purchaser a 
copy of the Certificate of Eligibility for Sales Tax Exemption 
issued by the corporate authorities of the municipality in 
which the real estate  into which the building materials will be 
incorporated is located.  The Certificate of Eligibility for 
Sales Tax Exemption must contain all of the following:
        (1)   A statement that the commercial or industrial 
    project identified in the Certificate meets all the 
    requirements of the jurisdiction in which the project is 
    located.
        (2)   The location or address of the building project.
        (3)   The signature of the chief executive officer of the 
    municipality in which the building project is located, or 
    the chief executive officer's delegate.
    In addition, the retailer must obtain a certificate from 
the purchaser that contains all of the following:
        (1)   A statement  that the building materials are being 
    purchased for incorporation into real estate located in an 
    intermodal terminal facility area included in a 
    redevelopment project area in accordance with Section 
    11-74.4-3.1 of the Illinois Municipal Code.
        (2)   The location or address of the real estate into 
    which the building materials will be incorporated.
        (3)   The name of the intermodal terminal facility area 
    in which that real estate is located.
        (4)   A description of the building materials being 
    purchased.
        (5)   The purchaser's signature and date of purchase.
    The provisions of this Section are exempt from Section 
2-70.
 
    Section 10. The Illinois Municipal Code is amended by 
adding Section 11-74.4-3.1 as follows:
 
    (65 ILCS 5/11-74.4-3.1 new)

    Sec. 11-74.4-3.1. Redevelopment project area within an 
intermodal terminal facility area.
    (a) Notwithstanding any other provision of law to the 
contrary, if a municipality designates an area within the 
territorial limits of the municipality as an intermodal 
terminal facility area, then that municipality may establish a 
redevelopment project area within the intermodal terminal 
facility area for the purpose of developing new intermodal 
terminal facilities, rehabilitating obsolete intermodal 
terminal facilities, or both. If there is no existing 
intermodal terminal facility within the redevelopment project 
area, then the municipality must establish a new intermodal 
terminal facility within the redevelopment project area. If 
there is an obsolete intermodal terminal facility within the 
redevelopment project area, then the municipality may 
establish a new intermodal terminal facility, rehabilitate the 
existing intermodal terminal facility for use as an intermodal 
terminal facility or for any other commercial purpose, or both.
    (b) For purposes of this Division, an intermodal terminal 
facility area is deemed to be a blighted area and no proof of 
blight need be shown in establishing a redevelopment project 
area in accordance with this Section.

    (c)           As used in this Section:
    "Intermodal terminal facility area" means an area that: (i) 
does not include any existing intermodal terminal facility or 
includes an obsolete intermodal terminal facility; (ii) 
comprises a minimum of 150 acres and not more than 2 square 
miles in total area, exclusive of lakes and waterways; (iii) 
has at least one Class 1 railroad right-of-way located within 
it or within one quarter mile of it; and (iv) has no boundary 
limit further than 3 miles from the right-of-way.
    "Intermodal terminal facility" means land, improvements to 
land, equipment, and appliances necessary for the receipt and 
transfer of goods between one mode of transportation and 
another, at least one of which must be transportation by rail.