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1 | AN ACT concerning transportation.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
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4 | Section 1. Short title. This Act may be cited as the | ||||||
5 | Transportation Development Partnership Act. | ||||||
6 | Section 5. Transportation Development Partnership Trust | ||||||
7 | Fund. The Transportation Development Partnership Trust Fund is | ||||||
8 | created as a trust fund in the State treasury. The State | ||||||
9 | Treasurer shall be the custodian of the Fund. If a county or an | ||||||
10 | entity created by an intergovernmental agreement between 2 or | ||||||
11 | more counties elects to participate under Section 5-1035.1 or | ||||||
12 | 5-1006.5 of the Counties Code or designates funds by ordinance, | ||||||
13 | the Department of Revenue shall transfer to the State Treasurer | ||||||
14 | all or a portion of the taxes and penalties collected under the | ||||||
15 | Special County Retailers Occupation Tax For Public Safety or | ||||||
16 | Transportation and under the County Option Motor Fuel Tax or | ||||||
17 | the funds designated by the county or entity by ordinance into | ||||||
18 | the Transportation Development Partnership Trust Fund. The | ||||||
19 | Department of Transportation shall maintain a separate account | ||||||
20 | for each participating county or entity within the Fund. The | ||||||
21 | Department of Transportation shall administer the Fund. | ||||||
22 | Moneys in the Fund shall be used for transportation-related | ||||||
23 | projects. The Department of Transportation and participating |
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1 | counties or entities may, at the Secretary's discretion under | ||||||
2 | agency procedures, enter into an intergovernmental agreement. | ||||||
3 | The agreement shall at a minimum: | ||||||
4 | (1) Describe the project to be constructed from the | ||||||
5 | Department of Transportation's Multi-Year Highway | ||||||
6 | Improvement Program. | ||||||
7 | (2) Provide that an eligible project cost a minimum of | ||||||
8 | $5,000,000. | ||||||
9 | (3) Provide that the county or entity must raise a | ||||||
10 | significant percentage, no less than the amount | ||||||
11 | contributed by the State, of required federal matching | ||||||
12 | funds. | ||||||
13 | (4) Provide that the Secretary of Transportation must | ||||||
14 | certify that the county or entity has transferred the | ||||||
15 | required moneys to the Fund and the certification shall be | ||||||
16 | transmitted to each county or entity no more than 30 days | ||||||
17 | after the final deposit is made. | ||||||
18 | (5) Provide for the repayment, without interest, to the | ||||||
19 | county or entity of the moneys contributed by the county or | ||||||
20 | entity to the Fund, less 10% of the aggregate funds | ||||||
21 | contributed as matching funds and as federal funds. | ||||||
22 | (6) Provide that the repayment of the moneys | ||||||
23 | contributed by the county or the entity shall be made by | ||||||
24 | the Department of Transportation no later than 10 years | ||||||
25 | after the certification by the Secretary of Transportation | ||||||
26 | that the money has been deposited by the county or entity |
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1 | into the Fund. | ||||||
2 | Section 10. The Counties Code is amended by changing | ||||||
3 | Sections 5-1006.5 and 5-1035.1 as follows:
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4 | (55 ILCS 5/5-1006.5)
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5 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
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6 | For Public Safety, Public Facilities, or Transportation. | ||||||
7 | (a) The county board of any county may impose a
tax upon | ||||||
8 | all persons engaged in the business of selling tangible | ||||||
9 | personal
property, other than personal property titled or | ||||||
10 | registered with an agency of
this State's government, at retail | ||||||
11 | in the county on the gross receipts from the
sales made in the | ||||||
12 | course of business to provide revenue to be used exclusively
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13 | for public safety, public facility, or transportation purposes | ||||||
14 | in that county, if a
proposition for the
tax has been submitted | ||||||
15 | to the electors of that county and
approved by a majority of | ||||||
16 | those voting on the question. If imposed, this tax
shall be | ||||||
17 | imposed only in one-quarter percent increments. By resolution, | ||||||
18 | the
county board may order the proposition to be submitted at | ||||||
19 | any election.
If the tax is imposed for
transportation purposes | ||||||
20 | for expenditures for public highways or as
authorized
under the | ||||||
21 | Illinois Highway Code, the county board must publish notice
of | ||||||
22 | the existence of its long-range highway transportation
plan as | ||||||
23 | required or described in Section 5-301 of the Illinois
Highway | ||||||
24 | Code and must make the plan publicly available prior to
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1 | approval of the ordinance or resolution
imposing the tax. If | ||||||
2 | the tax is imposed for transportation purposes for
expenditures | ||||||
3 | for passenger rail transportation, the county board must | ||||||
4 | publish
notice of the existence of its long-range passenger | ||||||
5 | rail transportation plan
and
must make the plan publicly | ||||||
6 | available prior to approval of the ordinance or
resolution | ||||||
7 | imposing the tax. The county clerk shall certify the
question | ||||||
8 | to the proper election authority, who
shall submit the | ||||||
9 | proposition at an election in accordance with the general
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10 | election law.
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11 | (1) The proposition for public safety purposes shall be | ||||||
12 | in
substantially the following form: | ||||||
13 | "To pay for public safety purposes, shall (name of | ||||||
14 | county) be authorized to impose an increase on its share of | ||||||
15 | local sales taxes by (insert rate)?" | ||||||
16 | As additional information on the ballot below the | ||||||
17 | question shall appear the following: | ||||||
18 | "This would mean that a consumer would pay an | ||||||
19 | additional (insert amount) in sales tax for every $100 of | ||||||
20 | tangible personal property bought at retail."
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21 | The county board may also opt to establish a sunset | ||||||
22 | provision at which time the additional sales tax would | ||||||
23 | cease being collected, if not terminated earlier by a vote | ||||||
24 | of the county board. If the county board votes to include a | ||||||
25 | sunset provision, the proposition for public safety | ||||||
26 | purposes shall be in substantially the following form: |
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1 | "To pay for public safety purposes, shall (name of | ||||||
2 | county) be authorized to impose an increase on its share of | ||||||
3 | local sales taxes by (insert rate) for a period not to | ||||||
4 | exceed (insert number of years)?" | ||||||
5 | As additional information on the ballot below the | ||||||
6 | question shall appear the following: | ||||||
7 | "This would mean that a consumer would pay an | ||||||
8 | additional (insert amount) in sales tax for every $100 of | ||||||
9 | tangible personal property bought at retail. If imposed, | ||||||
10 | the additional tax would cease being collected at the end | ||||||
11 | of (insert number of years), if not terminated earlier by a | ||||||
12 | vote of the county board."
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13 | For the purposes of the
paragraph, "public safety | ||||||
14 | purposes" means
crime prevention, detention, fire | ||||||
15 | fighting, police, medical, ambulance, or
other emergency | ||||||
16 | services.
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17 | Votes shall be recorded as "Yes" or "No".
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18 | (2) The proposition for transportation purposes shall | ||||||
19 | be in
substantially
the following form: | ||||||
20 | "To pay for improvements to roads and other | ||||||
21 | transportation purposes, shall (name of county) be | ||||||
22 | authorized to impose an increase on its share of local | ||||||
23 | sales taxes by (insert rate)?" | ||||||
24 | As additional information on the ballot below the | ||||||
25 | question shall appear the following: | ||||||
26 | "This would mean that a consumer would pay an |
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1 | additional (insert amount) in sales tax for every $100 of | ||||||
2 | tangible personal property bought at retail."
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3 | The county board may also opt to establish a sunset | ||||||
4 | provision at which time the additional sales tax would | ||||||
5 | cease being collected, if not terminated earlier by a vote | ||||||
6 | of the county board. If the county board votes to include a | ||||||
7 | sunset provision, the proposition for transportation | ||||||
8 | purposes shall be in substantially the following form: | ||||||
9 | "To pay for road improvements and other transportation | ||||||
10 | purposes, shall (name of county) be authorized to impose an | ||||||
11 | increase on its share of local sales taxes by (insert rate) | ||||||
12 | for a period not to exceed (insert number of years)?" | ||||||
13 | As additional information on the ballot below the | ||||||
14 | question shall appear the following: | ||||||
15 | "This would mean that a consumer would pay an | ||||||
16 | additional (insert amount) in sales tax for every $100 of | ||||||
17 | tangible personal property bought at retail. If imposed, | ||||||
18 | the additional tax would cease being collected at the end | ||||||
19 | of (insert number of years), if not terminated earlier by a | ||||||
20 | vote of the county board."
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21 | For the purposes of this paragraph, transportation | ||||||
22 | purposes means
construction, maintenance, operation, and | ||||||
23 | improvement of
public highways, any other purpose for which | ||||||
24 | a county may expend funds under
the Illinois Highway Code, | ||||||
25 | and passenger rail transportation.
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26 | The votes shall be recorded as "Yes" or "No".
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1 | (3) The proposition for public facility purposes shall | ||||||
2 | be in substantially the following form: | ||||||
3 | "To pay for public facility purposes, shall (name of
| ||||||
4 | county) be authorized to impose an increase on its share of
| ||||||
5 | local sales taxes by (insert rate)?" | ||||||
6 | As additional information on the ballot below the
| ||||||
7 | question shall appear the following: | ||||||
8 | "This would mean that a consumer would pay an
| ||||||
9 | additional (insert amount) in sales tax for every $100 of
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10 | tangible personal property bought at retail." | ||||||
11 | The county board may also opt to establish a sunset
| ||||||
12 | provision at which time the additional sales tax would
| ||||||
13 | cease being collected, if not terminated earlier by a vote
| ||||||
14 | of the county board. If the county board votes to include a
| ||||||
15 | sunset provision, the proposition for public facility
| ||||||
16 | purposes shall be in substantially the following form: | ||||||
17 | "To pay for public facility purposes, shall (name of
| ||||||
18 | county) be authorized to impose an increase on its share of
| ||||||
19 | local sales taxes by (insert rate) for a period not to
| ||||||
20 | exceed (insert number of years)?" | ||||||
21 | As additional information on the ballot below the
| ||||||
22 | question shall appear the following: | ||||||
23 | "This would mean that a consumer would pay an
| ||||||
24 | additional (insert amount) in sales tax for every $100 of
| ||||||
25 | tangible personal property bought at retail. If imposed,
| ||||||
26 | the additional tax would cease being collected at the end
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1 | of (insert number of years), if not terminated earlier by a
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2 | vote of the county board." | ||||||
3 | For purposes of this Section, "public facilities | ||||||
4 | purposes" means the acquisition, development, | ||||||
5 | construction, reconstruction, rehabilitation, improvement, | ||||||
6 | financing, architectural planning, and installation of | ||||||
7 | capital facilities consisting of buildings, structures, | ||||||
8 | and durable equipment and for the acquisition and | ||||||
9 | improvement of real property and interest in real property | ||||||
10 | required, or expected to be required, in connection with | ||||||
11 | the public facilities, for use by the county for the | ||||||
12 | furnishing of governmental services to its citizens, | ||||||
13 | including but not limited to museums and nursing homes. | ||||||
14 | The votes shall be recorded as "Yes" or "No". | ||||||
15 | If a majority of the electors voting on
the proposition | ||||||
16 | vote in favor of it, the county may impose the tax.
A county | ||||||
17 | may not submit more than one proposition authorized by this | ||||||
18 | Section
to the electors at any one time.
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19 | This additional tax may not be imposed on the sales of food | ||||||
20 | for human
consumption that is to be consumed off the premises | ||||||
21 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
22 | and food which has been prepared for
immediate consumption) and | ||||||
23 | prescription and non-prescription medicines, drugs,
medical | ||||||
24 | appliances and insulin, urine testing materials, syringes, and | ||||||
25 | needles
used by diabetics. The tax imposed by a county under | ||||||
26 | this Section and
all civil penalties that may be assessed as an |
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1 | incident of the tax shall be
collected and enforced by the | ||||||
2 | Illinois Department of Revenue and deposited
into a special | ||||||
3 | fund created for that purpose. The certificate
of registration | ||||||
4 | that is issued by the Department to a retailer under the
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5 | Retailers' Occupation Tax Act shall permit the retailer to | ||||||
6 | engage in a business
that is taxable without registering | ||||||
7 | separately with the Department under an
ordinance or resolution | ||||||
8 | under this Section. The Department has full
power to administer | ||||||
9 | and enforce this Section, to collect all taxes and
penalties | ||||||
10 | due under this Section, to dispose of taxes and penalties so
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11 | collected in the manner provided in this Section, and to | ||||||
12 | determine
all rights to credit memoranda arising on account of | ||||||
13 | the erroneous payment of
a tax or penalty under this Section. | ||||||
14 | In the administration of and compliance
with this Section, the | ||||||
15 | Department and persons who are subject to this Section
shall | ||||||
16 | (i) have the same rights, remedies, privileges, immunities, | ||||||
17 | powers, and
duties, (ii) be subject to the same conditions, | ||||||
18 | restrictions, limitations,
penalties, and definitions of | ||||||
19 | terms, and (iii) employ the same modes of
procedure as are | ||||||
20 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | ||||||
21 | 1n,
2 through 2-70 (in respect to all provisions contained in | ||||||
22 | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | ||||||
23 | (except provisions
relating to
transaction returns and quarter | ||||||
24 | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | ||||||
25 | 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of | ||||||
26 | the
Retailers' Occupation Tax Act and Section 3-7 of the |
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| |||||||
1 | Uniform Penalty and
Interest Act as if those provisions were | ||||||
2 | set forth in this Section.
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3 | Persons subject to any tax imposed under the authority | ||||||
4 | granted in this
Section may reimburse themselves for their | ||||||
5 | sellers' tax liability by
separately stating the tax as an | ||||||
6 | additional charge, which charge may be stated
in combination, | ||||||
7 | in a single amount, with State tax which sellers are required
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8 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
9 | schedules as the
Department may prescribe.
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10 | Whenever the Department determines that a refund should be | ||||||
11 | made under this
Section to a claimant instead of issuing a | ||||||
12 | credit memorandum, the Department
shall notify the State | ||||||
13 | Comptroller, who shall cause the order to be drawn for
the | ||||||
14 | amount specified and to the person named in the notification | ||||||
15 | from the
Department. The refund shall be paid by the State | ||||||
16 | Treasurer out of the County
Public Safety or Transportation | ||||||
17 | Retailers' Occupation Tax Fund.
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18 | (b) If a tax has been imposed under subsection (a), a
| ||||||
19 | service occupation tax shall
also be imposed at the same rate | ||||||
20 | upon all persons engaged, in the county, in
the business
of | ||||||
21 | making sales of service, who, as an incident to making those | ||||||
22 | sales of
service, transfer tangible personal property within | ||||||
23 | the county
as an
incident to a sale of service.
This tax may | ||||||
24 | not be imposed on sales of food for human consumption that is | ||||||
25 | to
be consumed off the premises where it is sold (other than | ||||||
26 | alcoholic beverages,
soft drinks, and food prepared for |
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1 | immediate consumption) and prescription and
non-prescription | ||||||
2 | medicines, drugs, medical appliances and insulin, urine
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3 | testing materials, syringes, and needles used by diabetics.
The | ||||||
4 | tax imposed under this subsection and all civil penalties that | ||||||
5 | may be
assessed as an incident thereof shall be collected and | ||||||
6 | enforced by the
Department of Revenue. The Department has
full | ||||||
7 | power to
administer and enforce this subsection; to collect all | ||||||
8 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
9 | penalties so collected in the manner
hereinafter provided; and | ||||||
10 | to determine all rights to credit memoranda
arising on account | ||||||
11 | of the erroneous payment of tax or penalty hereunder.
In the | ||||||
12 | administration of, and compliance with this subsection, the
| ||||||
13 | Department and persons who are subject to this paragraph shall | ||||||
14 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
15 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
16 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
17 | and definitions of terms, and (iii) employ the same
modes
of | ||||||
18 | procedure as are prescribed in Sections 2 (except that the
| ||||||
19 | reference to State in the definition of supplier maintaining a | ||||||
20 | place of
business in this State shall mean the county), 2a, 2b, | ||||||
21 | 2c, 3 through
3-50 (in respect to all provisions therein other | ||||||
22 | than the State rate of
tax), 4 (except that the reference to | ||||||
23 | the State shall be to the county),
5, 7, 8 (except that the | ||||||
24 | jurisdiction to which the tax shall be a debt to
the extent | ||||||
25 | indicated in that Section 8 shall be the county), 9 (except as
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26 | to the disposition of taxes and penalties collected), 10, 11, |
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1 | 12 (except the reference therein to Section 2b of the
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2 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
3 | to the State
shall mean the county), Section 15, 16,
17, 18, 19 | ||||||
4 | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | ||||||
5 | Uniform Penalty and Interest Act, as fully as if those | ||||||
6 | provisions were
set forth herein.
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7 | Persons subject to any tax imposed under the authority | ||||||
8 | granted in
this subsection may reimburse themselves for their | ||||||
9 | serviceman's tax liability
by separately stating the tax as an | ||||||
10 | additional charge, which
charge may be stated in combination, | ||||||
11 | in a single amount, with State tax
that servicemen are | ||||||
12 | authorized to collect under the Service Use Tax Act, in
| ||||||
13 | accordance with such bracket schedules as the Department may | ||||||
14 | prescribe.
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15 | Whenever the Department determines that a refund should be | ||||||
16 | made under this
subsection to a claimant instead of issuing a | ||||||
17 | credit memorandum, the Department
shall notify the State | ||||||
18 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
19 | amount specified, and to the person named, in the notification
| ||||||
20 | from the Department. The refund shall be paid by the State | ||||||
21 | Treasurer out
of the County Public Safety or Transportation | ||||||
22 | Retailers' Occupation Fund.
| ||||||
23 | Nothing in this subsection shall be construed to authorize | ||||||
24 | the county
to impose a tax upon the privilege of engaging in | ||||||
25 | any business which under
the Constitution of the United States | ||||||
26 | may not be made the subject of taxation
by the State.
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1 | (c) The Department shall immediately pay over to the State | ||||||
2 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
3 | collected under this Section to be
deposited into the County | ||||||
4 | Public Safety or Transportation Retailers'
Occupation Tax | ||||||
5 | Fund, which
shall be an unappropriated trust fund held outside | ||||||
6 | of the State treasury. On
or before the 25th
day of each | ||||||
7 | calendar month, the Department shall prepare and certify to the
| ||||||
8 | Comptroller the disbursement of stated sums of money
to the | ||||||
9 | counties from which retailers have paid
taxes or penalties to | ||||||
10 | the Department during the second preceding
calendar month. The | ||||||
11 | amount to be paid to each county, and deposited by the
county | ||||||
12 | into its special fund created for the purposes of this Section, | ||||||
13 | shall
be the amount (not
including credit memoranda) collected | ||||||
14 | under this Section during the second
preceding
calendar month | ||||||
15 | by the Department plus an amount the Department determines is
| ||||||
16 | necessary to offset any amounts that were erroneously paid to a | ||||||
17 | different
taxing body, and not including (i) an amount equal to | ||||||
18 | the amount of refunds
made
during the second preceding calendar | ||||||
19 | month by the Department on behalf of
the county and (ii) any | ||||||
20 | amount that the Department determines is
necessary to offset | ||||||
21 | any amounts that were payable to a different taxing body
but | ||||||
22 | were erroneously paid to the county. Within 10 days after | ||||||
23 | receipt by the
Comptroller of the disbursement certification to | ||||||
24 | the counties provided for in
this Section to be given to the | ||||||
25 | Comptroller by the Department, the Comptroller
shall cause the | ||||||
26 | orders to be drawn for the respective amounts in accordance
|
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| |||||||
1 | with directions contained in the certification.
| ||||||
2 | In addition to the disbursement required by the preceding | ||||||
3 | paragraph, an
allocation shall be made in March of each year to | ||||||
4 | each county that received
more than $500,000 in disbursements | ||||||
5 | under the preceding paragraph in the
preceding calendar year. | ||||||
6 | The allocation shall be in an amount equal to the
average | ||||||
7 | monthly distribution made to each such county under the | ||||||
8 | preceding
paragraph during the preceding calendar year | ||||||
9 | (excluding the 2 months of
highest receipts). The distribution | ||||||
10 | made in March of each year subsequent to
the year in which an | ||||||
11 | allocation was made pursuant to this paragraph and the
| ||||||
12 | preceding paragraph shall be reduced by the amount allocated | ||||||
13 | and disbursed
under this paragraph in the preceding calendar | ||||||
14 | year. The Department shall
prepare and certify to the | ||||||
15 | Comptroller for disbursement the allocations made in
| ||||||
16 | accordance with this paragraph.
| ||||||
17 | A county may direct, by ordinance, that all or a portion of | ||||||
18 | the taxes and penalties collected under the Special County | ||||||
19 | Retailers' Occupation Tax For Public Safety or Transportation | ||||||
20 | be deposited into the Transportation Development Partnership | ||||||
21 | Trust Fund. | ||||||
22 | (d) For the purpose of determining the local governmental | ||||||
23 | unit whose tax is
applicable, a retail sale by a producer of | ||||||
24 | coal or another mineral mined in
Illinois is a sale at retail | ||||||
25 | at the place where the coal or other mineral mined
in Illinois | ||||||
26 | is extracted from the earth. This paragraph does not apply to |
| |||||||
| |||||||
1 | coal
or another mineral when it is delivered or shipped by the | ||||||
2 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
3 | sale is exempt under the United States
Constitution as a sale | ||||||
4 | in interstate or foreign commerce.
| ||||||
5 | (e) Nothing in this Section shall be construed to authorize | ||||||
6 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
7 | business that under the Constitution
of the United States may | ||||||
8 | not be made the subject of taxation by this State.
| ||||||
9 | (e-5) If a county imposes a tax under this Section, the | ||||||
10 | county board may,
by ordinance, discontinue or lower the rate | ||||||
11 | of the tax. If the county board
lowers the tax rate or | ||||||
12 | discontinues the tax, a referendum must be
held in accordance | ||||||
13 | with subsection (a) of this Section in order to increase the
| ||||||
14 | rate of the tax or to reimpose the discontinued tax.
| ||||||
15 | (f) Beginning April 1, 1998, the results of any election | ||||||
16 | authorizing a
proposition to impose a tax
under this Section or | ||||||
17 | effecting a change in the rate of tax, or any ordinance
| ||||||
18 | lowering the rate or discontinuing the tax,
shall be certified
| ||||||
19 | by the
county clerk and filed with the Illinois Department of | ||||||
20 | Revenue
either (i) on or
before the first day of April, | ||||||
21 | whereupon the Department shall proceed to
administer and | ||||||
22 | enforce the tax as of the first day of July next following
the | ||||||
23 | filing; or (ii)
on or before the first day of October, | ||||||
24 | whereupon the
Department shall proceed to administer and | ||||||
25 | enforce the tax as of the first
day of January next following | ||||||
26 | the filing.
|
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| |||||||
1 | (g) When certifying the amount of a monthly disbursement to | ||||||
2 | a county under
this
Section, the Department shall increase or | ||||||
3 | decrease the amounts by an amount
necessary to offset any | ||||||
4 | miscalculation of previous disbursements. The offset
amount | ||||||
5 | shall be the amount erroneously disbursed within the previous 6 | ||||||
6 | months
from the time a miscalculation is discovered.
| ||||||
7 | (h) This Section may be cited as the "Special County | ||||||
8 | Occupation Tax
For Public Safety, Public Facilities, or | ||||||
9 | Transportation Law".
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10 | (i) For purposes of this Section, "public safety" includes, | ||||||
11 | but is not
limited to, crime prevention, detention, fire | ||||||
12 | fighting, police, medical,
ambulance, or other emergency
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13 | services. For the purposes of this Section, "transportation" | ||||||
14 | includes, but
is not limited to, the construction,
maintenance, | ||||||
15 | operation, and improvement of public highways, any other
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16 | purpose for which a county may expend funds under the Illinois | ||||||
17 | Highway Code,
and passenger rail transportation. For the | ||||||
18 | purposes of this Section, "public facilities purposes" | ||||||
19 | includes, but is not limited to, the acquisition, development, | ||||||
20 | construction, reconstruction, rehabilitation, improvement, | ||||||
21 | financing, architectural planning, and installation of capital | ||||||
22 | facilities consisting of buildings, structures, and durable | ||||||
23 | equipment and for the acquisition and improvement of real | ||||||
24 | property and interest in real property required, or expected to | ||||||
25 | be required, in connection with the public facilities, for use | ||||||
26 | by the county for the furnishing of governmental services to |
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1 | its citizens, including but not limited to museums and nursing | ||||||
2 | homes. | ||||||
3 | (j) The Department may promulgate rules to implement this | ||||||
4 | amendatory Act of the 95th General Assembly only to the extent | ||||||
5 | necessary to apply the existing rules for the Special County | ||||||
6 | Retailers' Occupation Tax for Public Safety to this new purpose | ||||||
7 | for public facilities.
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8 | (Source: P.A. 94-781, eff. 5-19-06; 95-474, eff. 1-1-08; | ||||||
9 | 95-1002, eff. 11-20-08.)
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10 | (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
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11 | Sec. 5-1035.1. County Motor Fuel Tax Law. The county board | ||||||
12 | of the
counties of DuPage, Kane and McHenry may, by an | ||||||
13 | ordinance or resolution
adopted by an affirmative vote of a | ||||||
14 | majority of the members elected or
appointed to the county | ||||||
15 | board, impose a tax upon all persons engaged in the
county in | ||||||
16 | the business of selling motor fuel, as now or hereafter defined
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17 | in the Motor Fuel Tax Law, at retail for the operation of motor | ||||||
18 | vehicles
upon public highways or for the operation of | ||||||
19 | recreational watercraft upon
waterways. Kane County may exempt | ||||||
20 | diesel fuel from the tax imposed pursuant
to this Section. The | ||||||
21 | tax may be imposed, in half-cent increments, at a
rate not | ||||||
22 | exceeding 4 cents per gallon of motor fuel sold at retail | ||||||
23 | within
the county for the purpose of use or consumption and not | ||||||
24 | for the purpose of
resale. The proceeds from the tax shall be | ||||||
25 | used by the county solely for
the purpose of operating, |
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1 | constructing and improving public highways and
waterways, and | ||||||
2 | acquiring real property and right-of-ways for public
highways | ||||||
3 | and waterways within the county imposing the tax.
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4 | A tax imposed pursuant to this Section, and all civil | ||||||
5 | penalties that may
be assessed as an incident thereof, shall be | ||||||
6 | administered, collected and
enforced by the Illinois | ||||||
7 | Department of Revenue in the same manner as the
tax imposed | ||||||
8 | under the Retailers' Occupation Tax Act, as now or hereafter
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9 | amended, insofar as may be practicable; except that in the | ||||||
10 | event of a
conflict with the provisions of this Section, this | ||||||
11 | Section shall control.
The Department of Revenue shall have | ||||||
12 | full power: to administer and enforce
this Section; to collect | ||||||
13 | all taxes and penalties due hereunder; to dispose
of taxes and | ||||||
14 | penalties so collected in the manner hereinafter provided; and
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15 | to determine all rights to credit memoranda arising on account | ||||||
16 | of the
erroneous payment of tax or penalty hereunder.
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17 | Whenever the Department determines that a refund shall be | ||||||
18 | made under
this Section to a claimant instead of issuing a | ||||||
19 | credit memorandum, the
Department shall notify the State | ||||||
20 | Comptroller, who shall cause the
order to be drawn for the | ||||||
21 | amount specified, and to the person named,
in the notification | ||||||
22 | from the Department. The refund shall be paid by
the State | ||||||
23 | Treasurer out of the County Option Motor Fuel Tax Fund.
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24 | The Department shall forthwith pay over to the State | ||||||
25 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
26 | collected hereunder, which
shall be deposited into the County |
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| |||||||
1 | Option Motor Fuel Tax Fund, a special
fund in the State | ||||||
2 | Treasury which is hereby created. On or before the 25th
day of | ||||||
3 | each calendar month, the Department shall prepare and certify | ||||||
4 | to the
State Comptroller the disbursement of stated sums of | ||||||
5 | money to named
counties for which taxpayers have paid taxes or | ||||||
6 | penalties hereunder to the
Department during the second | ||||||
7 | preceding calendar month. The amount to be
paid to each county | ||||||
8 | shall be the amount (not including credit memoranda)
collected | ||||||
9 | hereunder from retailers within the county during the second
| ||||||
10 | preceding calendar month by the Department, but not including | ||||||
11 | an amount
equal to the amount of refunds made during the second | ||||||
12 | preceding calendar
month by the Department on behalf of the | ||||||
13 | county;
less
the amount expended during the second preceding | ||||||
14 | month by the Department
pursuant to appropriation from the | ||||||
15 | County Option Motor Fuel Tax Fund for
the administration and | ||||||
16 | enforcement of this Section, which appropriation
shall not | ||||||
17 | exceed $200,000 for fiscal year 1990 and, for each year
| ||||||
18 | thereafter, shall not exceed 2% of the amount deposited into | ||||||
19 | the County
Option Motor Fuel Tax Fund during the preceding | ||||||
20 | fiscal year. | ||||||
21 | A county may direct, by ordinance, that all or a portion of | ||||||
22 | the taxes and penalties collected under the County Option Motor | ||||||
23 | Fuel Tax shall be deposited into the Transportation Development | ||||||
24 | Partnership Trust Fund.
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25 | Nothing in this Section shall be construed to authorize a | ||||||
26 | county to
impose a tax upon the privilege of engaging in any |
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1 | business which under
the Constitution of the United States may | ||||||
2 | not be made the subject of
taxation by this State.
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3 | An ordinance or resolution imposing a tax hereunder or | ||||||
4 | effecting a
change in the rate thereof shall be effective on | ||||||
5 | the first day of the second
calendar month next following the | ||||||
6 | month in which the ordinance or
resolution is adopted and a | ||||||
7 | certified copy thereof is filed with the
Department of Revenue, | ||||||
8 | whereupon the Department of Revenue shall proceed
to administer | ||||||
9 | and enforce this Section on behalf of the county as of the
| ||||||
10 | effective date of the ordinance or resolution. Upon a change in | ||||||
11 | rate of a
tax levied hereunder, or upon the discontinuance of | ||||||
12 | the tax, the county
board of the county shall, on or not later | ||||||
13 | than 5 days after the effective
date of the ordinance or | ||||||
14 | resolution discontinuing the tax or effecting a
change in rate, | ||||||
15 | transmit to the Department of Revenue a certified copy of
the | ||||||
16 | ordinance or resolution effecting the change or | ||||||
17 | discontinuance.
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18 | This Section shall be known and may be cited as the County | ||||||
19 | Motor Fuel
Tax Law.
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20 | (Source: P.A. 86-1028; 87-289.)
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21 | Section 99. Effective date. This Act takes effect July 1, | ||||||
22 | 2012.
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