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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Counties Code is amended by changing | ||||||||||||||||||||||||||
5 | Sections 5-1006 and 5-1007 as follows:
| ||||||||||||||||||||||||||
6 | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
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7 | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | ||||||||||||||||||||||||||
8 | Law. Any county that is a home rule unit may impose
a tax upon | ||||||||||||||||||||||||||
9 | all persons engaged in the business of selling tangible
| ||||||||||||||||||||||||||
10 | personal property, other than an item of tangible personal | ||||||||||||||||||||||||||
11 | property titled
or registered with an agency of this State's | ||||||||||||||||||||||||||
12 | government, at retail in the
county on the gross receipts from | ||||||||||||||||||||||||||
13 | such sales made in the course of
their business. If imposed, | ||||||||||||||||||||||||||
14 | this tax shall only
be imposed in 1/4% increments. On and after | ||||||||||||||||||||||||||
15 | September 1, 1991, this
additional tax may not be imposed on | ||||||||||||||||||||||||||
16 | the sales of food for human
consumption which is to be consumed | ||||||||||||||||||||||||||
17 | off the premises where it is sold
(other than alcoholic | ||||||||||||||||||||||||||
18 | beverages, soft drinks and food which has been
prepared for | ||||||||||||||||||||||||||
19 | immediate consumption) and prescription and nonprescription
| ||||||||||||||||||||||||||
20 | medicines, drugs, medical appliances and insulin, urine | ||||||||||||||||||||||||||
21 | testing materials,
syringes and needles used by diabetics. The | ||||||||||||||||||||||||||
22 | tax imposed by a home rule
county pursuant to this Section and | ||||||||||||||||||||||||||
23 | all civil penalties that may be
assessed as an incident thereof |
| |||||||
| |||||||
1 | shall be collected and enforced by the
State Department of | ||||||
2 | Revenue. The certificate of registration that is
issued by the | ||||||
3 | Department to a retailer under the Retailers'
Occupation Tax | ||||||
4 | Act shall permit the retailer to engage in a
business that is | ||||||
5 | taxable under any ordinance or resolution
enacted pursuant to | ||||||
6 | this Section without registering separately with the
| ||||||
7 | Department under such ordinance or resolution or under this | ||||||
8 | Section. The
Department shall have full power to administer and | ||||||
9 | enforce this Section; to
collect all taxes and penalties due | ||||||
10 | hereunder; to dispose of taxes and
penalties so collected in | ||||||
11 | the manner hereinafter provided; and to
determine all rights to | ||||||
12 | credit memoranda arising on account of the
erroneous payment of | ||||||
13 | tax or penalty hereunder. In the administration of,
and | ||||||
14 | compliance with, this Section, the Department and persons who | ||||||
15 | are
subject to this Section shall have the same rights, | ||||||
16 | remedies, privileges,
immunities, powers and duties, and be | ||||||
17 | subject to the same conditions,
restrictions, limitations, | ||||||
18 | penalties and definitions of terms, and employ
the same modes | ||||||
19 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
| ||||||
20 | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | ||||||
21 | provisions
therein other
than the State rate of tax), 4, 5, 5a, | ||||||
22 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 7, 8, | ||||||
23 | 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and | ||||||
24 | Section 3-7 of the Uniform Penalty and Interest Act,
as fully | ||||||
25 | as if those provisions were set forth herein.
| ||||||
26 | No tax may be imposed by a home rule county pursuant to |
| |||||||
| |||||||
1 | this Section
unless the county also imposes a tax at the same | ||||||
2 | rate pursuant
to Section 5-1007.
| ||||||
3 | Persons subject to any tax imposed pursuant to the | ||||||
4 | authority granted
in this Section may reimburse themselves for | ||||||
5 | their seller's tax
liability hereunder by separately stating | ||||||
6 | such tax as an additional
charge, which charge may be stated in | ||||||
7 | combination, in a single amount,
with State tax which sellers | ||||||
8 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
9 | bracket schedules as the Department may prescribe.
| ||||||
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 home rule county
retailers' occupation tax | ||||||
17 | fund.
| ||||||
18 | The Department shall forthwith pay over to the State | ||||||
19 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
20 | collected hereunder. On or
before the 25th day of each calendar | ||||||
21 | month, the Department shall
prepare and certify to the | ||||||
22 | Comptroller the disbursement of stated sums
of money to named | ||||||
23 | counties, the counties to be those from which retailers
have | ||||||
24 | paid taxes or penalties hereunder to the Department during the | ||||||
25 | second
preceding calendar month. The amount to be paid to each | ||||||
26 | county shall be
the amount (not including credit memoranda) |
| |||||||
| |||||||
1 | collected hereunder during the
second preceding calendar month | ||||||
2 | by the Department plus an amount the
Department determines is | ||||||
3 | necessary to offset any amounts that
were erroneously paid to a | ||||||
4 | different taxing body, and not including an
amount equal to the | ||||||
5 | amount of refunds made during the second preceding
calendar | ||||||
6 | month by the Department on behalf of such county, and not
| ||||||
7 | including any amount which the Department determines is | ||||||
8 | necessary to offset
any amounts which were payable to a | ||||||
9 | different taxing body but were
erroneously paid to the county. | ||||||
10 | Within 10 days after receipt, by the
Comptroller, of the | ||||||
11 | disbursement certification to the counties provided for
in this | ||||||
12 | Section to be given to the Comptroller by the Department, the
| ||||||
13 | Comptroller shall cause the orders to be drawn for the | ||||||
14 | respective amounts
in accordance with the directions contained | ||||||
15 | in the certification.
| ||||||
16 | In addition to the disbursement required by the preceding | ||||||
17 | paragraph,
an allocation shall be made in March of each year to | ||||||
18 | each county that
received more than $500,000 in disbursements | ||||||
19 | under the preceding
paragraph in the preceding calendar year. | ||||||
20 | The allocation shall be in an
amount equal to the average | ||||||
21 | monthly distribution made to each such county
under the | ||||||
22 | preceding paragraph during the preceding calendar year | ||||||
23 | (excluding
the 2 months of highest receipts). The distribution | ||||||
24 | made in March of each
year subsequent to the year in which an | ||||||
25 | allocation was made pursuant to
this paragraph and the | ||||||
26 | preceding paragraph shall be reduced by the amount
allocated |
| |||||||
| |||||||
1 | and disbursed under this paragraph in the preceding calendar
| ||||||
2 | year. The Department shall prepare and certify to the | ||||||
3 | Comptroller for
disbursement the allocations made in | ||||||
4 | accordance with this paragraph.
| ||||||
5 | For the purpose of determining the local governmental unit | ||||||
6 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
7 | other mineral
mined in Illinois is a sale at retail at the | ||||||
8 | place where the coal or
other mineral mined in Illinois is | ||||||
9 | extracted from the earth. This
paragraph does not apply to coal | ||||||
10 | or other mineral when it is delivered
or shipped by the seller | ||||||
11 | to the purchaser at a point outside Illinois so
that the sale | ||||||
12 | is exempt under the United States
Constitution as a sale in | ||||||
13 | interstate or foreign commerce.
| ||||||
14 | Nothing in this Section shall be construed to authorize a
| ||||||
15 | county to impose a tax upon the privilege of engaging in any
| ||||||
16 | business which under the Constitution of the United States may | ||||||
17 | not be
made the subject of taxation by this State.
| ||||||
18 | An ordinance or resolution imposing or discontinuing a tax | ||||||
19 | hereunder or
effecting a change in the rate thereof shall be | ||||||
20 | adopted and a certified
copy thereof filed with the Department | ||||||
21 | on or before the first day of June,
whereupon the Department | ||||||
22 | shall proceed to administer and enforce this
Section as of the | ||||||
23 | first day of September next following such adoption
and filing. | ||||||
24 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
25 | or discontinuing the tax hereunder or effecting a change in the | ||||||
26 | rate
thereof shall be adopted and a certified copy thereof |
| |||||||
| |||||||
1 | filed with the
Department on or before the first day of July, | ||||||
2 | whereupon the Department
shall proceed to administer and | ||||||
3 | enforce this Section as of the first day of
October next | ||||||
4 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
5 | an ordinance or resolution imposing or discontinuing the tax | ||||||
6 | hereunder or
effecting a change in the rate thereof shall be | ||||||
7 | adopted and a certified
copy thereof filed with the Department | ||||||
8 | on or before the first day of
October, whereupon the Department | ||||||
9 | shall proceed to administer and enforce
this Section as of the | ||||||
10 | first day of January next following such adoption
and filing.
| ||||||
11 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
12 | discontinuing the tax hereunder or effecting a change in the | ||||||
13 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
14 | thereof filed with the Department on
or
before the first day of | ||||||
15 | April, whereupon the Department shall proceed to
administer and | ||||||
16 | enforce this Section as of the first day of July next following
| ||||||
17 | the adoption and filing; or (ii) be adopted and a certified | ||||||
18 | copy thereof filed
with the Department on or before the first | ||||||
19 | day of October, whereupon the
Department shall proceed to | ||||||
20 | administer and enforce this Section as of the first
day of | ||||||
21 | January next following the adoption and filing.
| ||||||
22 | When certifying the amount of a monthly disbursement to a | ||||||
23 | county under
this Section, the Department shall increase or | ||||||
24 | decrease such amount by an
amount necessary to offset any | ||||||
25 | misallocation of previous disbursements.
The offset amount | ||||||
26 | shall be the amount erroneously disbursed within the
previous 6 |
| |||||||
| |||||||
1 | months from the time a misallocation is discovered.
| ||||||
2 | Except as otherwise provided in this Section, beginning | ||||||
3 | January 1, 2011, the maximum rate of any tax imposed under this | ||||||
4 | Section is 0.75%. If the rate of tax exceeds 0.75% on the | ||||||
5 | effective date of this amendatory Act of the 96th General | ||||||
6 | Assembly, then the rate shall be reduced to 0.75% beginning | ||||||
7 | January 1, 2011. The county board of a county that is | ||||||
8 | authorized to impose a tax under this Section may increase the | ||||||
9 | rate to more than 0.75%, but only after the question is | ||||||
10 | approved by the voters of the county at an election held in | ||||||
11 | accordance with the general election law. The county board | ||||||
12 | proposing the increase shall certify the proposition to the | ||||||
13 | proper
election officials who shall submit the proposition to | ||||||
14 | the voters at an
election in accordance with the general | ||||||
15 | election law. The proposition shall
be in substantially the | ||||||
16 | following form: | ||||||
17 | "Shall (county) be authorized to increase its | ||||||
18 | retailers' occupation tax to (percent)?" | ||||||
19 | Votes shall be recorded as "Yes" or "No". If a majority of | ||||||
20 | the votes cast on the proposition are in favor of the increase, | ||||||
21 | then the increase is authorized. | ||||||
22 | A home rule unit may not impose retailers' occupation taxes | ||||||
23 | in a manner that is inconsistent with this Section. This | ||||||
24 | Section is a limitation of home rule powers and functions under | ||||||
25 | subsection (g) of Section 6 of Article VII of the Illinois | ||||||
26 | Constitution. |
| |||||||
| |||||||
1 | This Section shall be known and may be cited as the Home | ||||||
2 | Rule County
Retailers' Occupation Tax Law.
| ||||||
3 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
4 | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
| ||||||
5 | Sec. 5-1007. Home Rule County Service Occupation Tax Law. | ||||||
6 | The corporate
authorities of a home rule county may impose a | ||||||
7 | tax upon all persons
engaged, in such county, in the business | ||||||
8 | of making sales of service at the
same rate of tax imposed | ||||||
9 | pursuant to Section 5-1006 of the selling price of
all tangible | ||||||
10 | personal property transferred by such servicemen either in the
| ||||||
11 | form of tangible personal property or in the form of real | ||||||
12 | estate as an
incident to a sale of service. If imposed, such | ||||||
13 | tax shall only be imposed
in 1/4% increments. On and after | ||||||
14 | September 1, 1991, this additional tax may
not be imposed on | ||||||
15 | the sales of food for human consumption which is to be
consumed | ||||||
16 | off the premises where it is sold (other than alcoholic | ||||||
17 | beverages,
soft drinks and food which has been prepared for | ||||||
18 | immediate consumption) and
prescription and nonprescription | ||||||
19 | medicines, drugs, medical appliances and
insulin, urine | ||||||
20 | testing materials, syringes and needles used by diabetics.
The | ||||||
21 | tax imposed by a home rule county pursuant to this Section and | ||||||
22 | all
civil penalties that may be assessed as an incident thereof | ||||||
23 | shall be
collected and enforced by the State Department of | ||||||
24 | Revenue. The certificate
of registration which is issued by the | ||||||
25 | Department to a retailer under the
Retailers' Occupation Tax |
| |||||||
| |||||||
1 | Act or under the Service Occupation Tax Act shall
permit such | ||||||
2 | registrant to engage in a business which is taxable under any
| ||||||
3 | ordinance or resolution enacted pursuant to this Section | ||||||
4 | without
registering separately with the Department under such | ||||||
5 | ordinance or
resolution or under this Section. The Department | ||||||
6 | shall have full power
to administer and enforce this Section; | ||||||
7 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
8 | taxes and penalties so collected
in the manner hereinafter | ||||||
9 | provided; and to determine all rights to
credit memoranda | ||||||
10 | arising on account of the erroneous payment of tax or
penalty | ||||||
11 | hereunder. In the administration of, and compliance with, this
| ||||||
12 | Section the Department and persons who are subject to this | ||||||
13 | Section
shall have the same rights, remedies, privileges, | ||||||
14 | immunities, powers and
duties, and be subject to the same | ||||||
15 | conditions, restrictions,
limitations, penalties and | ||||||
16 | definitions of terms, and employ the same
modes of procedure, | ||||||
17 | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in | ||||||
18 | respect to all provisions therein other than the State rate of
| ||||||
19 | tax), 4 (except that the reference to the State shall be to the | ||||||
20 | taxing
county), 5, 7, 8 (except that the jurisdiction to which | ||||||
21 | the tax shall be a
debt to the extent indicated in that Section | ||||||
22 | 8 shall be the taxing county),
9 (except as to the disposition | ||||||
23 | of taxes and penalties collected, and
except that the returned | ||||||
24 | merchandise credit for this county tax may not be
taken against | ||||||
25 | any State tax), 10, 11, 12 (except the reference therein to
| ||||||
26 | Section 2b of the Retailers' Occupation Tax Act), 13 (except |
| |||||||
| |||||||
1 | that any
reference to the State shall mean the taxing county), | ||||||
2 | the first paragraph
of Section 15, 16, 17, 18, 19 and 20 of the | ||||||
3 | Service Occupation Tax
Act and Section 3-7 of the Uniform | ||||||
4 | Penalty and Interest Act, as fully as if
those provisions were | ||||||
5 | set forth herein.
| ||||||
6 | No tax may be imposed by a home rule county pursuant to | ||||||
7 | this Section
unless such county also imposes a tax at the same | ||||||
8 | rate pursuant to Section
5-1006.
| ||||||
9 | Persons subject to any tax imposed pursuant to the | ||||||
10 | authority granted
in this Section may reimburse themselves for | ||||||
11 | their serviceman's tax
liability hereunder by separately | ||||||
12 | stating such tax as an additional
charge, which charge may be | ||||||
13 | stated in combination, in a single amount,
with State tax which | ||||||
14 | servicemen are authorized to collect under the
Service Use Tax | ||||||
15 | Act, pursuant to such bracket schedules as the
Department may | ||||||
16 | prescribe.
| ||||||
17 | Whenever the Department determines that a refund should be | ||||||
18 | made under
this Section to a claimant instead of issuing credit | ||||||
19 | memorandum, the
Department shall notify the State Comptroller, | ||||||
20 | who shall cause the
order to be drawn for the amount specified, | ||||||
21 | and to the person named,
in such notification from the | ||||||
22 | Department. Such refund shall be paid by
the State Treasurer | ||||||
23 | out of the home rule county retailers' occupation tax fund.
| ||||||
24 | The Department shall forthwith pay over to the State | ||||||
25 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
26 | collected hereunder. On
or before the 25th day of each calendar |
| |||||||
| |||||||
1 | month, the Department shall
prepare and certify to the | ||||||
2 | Comptroller the disbursement of stated sums
of money to named | ||||||
3 | counties, the counties to be those from
which suppliers and | ||||||
4 | servicemen have paid taxes or penalties hereunder to
the | ||||||
5 | Department during the second preceding calendar month. The | ||||||
6 | amount
to be paid to each county shall be the amount (not | ||||||
7 | including credit
memoranda) collected hereunder during the | ||||||
8 | second preceding calendar
month by the Department, and not | ||||||
9 | including an amount equal to the amount
of refunds made during | ||||||
10 | the second preceding calendar month by the
Department on behalf | ||||||
11 | of such county. Within 10 days after receipt, by the
| ||||||
12 | Comptroller, of the disbursement certification to the counties | ||||||
13 | provided for
in this Section to be given to the Comptroller by | ||||||
14 | the Department, the
Comptroller shall cause the orders to be | ||||||
15 | drawn for the respective amounts
in accordance with the | ||||||
16 | directions contained in such certification.
| ||||||
17 | In addition to the disbursement required by the preceding | ||||||
18 | paragraph, an
allocation shall be made in each year to each | ||||||
19 | county which received more
than $500,000 in disbursements under | ||||||
20 | the preceding paragraph in the
preceding calendar year. The | ||||||
21 | allocation shall be in an amount equal to the
average monthly | ||||||
22 | distribution made to each such county under the preceding
| ||||||
23 | paragraph during the preceding calendar year (excluding the 2 | ||||||
24 | months of
highest receipts). The distribution made in March of | ||||||
25 | each year
subsequent to the year in which an allocation was | ||||||
26 | made pursuant to this
paragraph and the preceding paragraph |
| |||||||
| |||||||
1 | shall be reduced by the
amount allocated and disbursed under | ||||||
2 | this paragraph in the preceding
calendar year. The Department | ||||||
3 | shall prepare and certify to the Comptroller
for disbursement | ||||||
4 | the allocations made in accordance with this paragraph.
| ||||||
5 | Nothing in this Section shall be construed to authorize a
| ||||||
6 | county to impose a tax upon the privilege of engaging in any
| ||||||
7 | business which under the Constitution of the United States may | ||||||
8 | not be
made the subject of taxation by this State.
| ||||||
9 | An ordinance or resolution imposing or discontinuing a tax | ||||||
10 | hereunder or
effecting a change in the rate thereof shall be | ||||||
11 | adopted and a certified
copy thereof filed with the Department | ||||||
12 | on or before the first day of June,
whereupon the Department | ||||||
13 | shall proceed to administer and enforce this
Section as of the | ||||||
14 | first day of September next following such adoption and
filing. | ||||||
15 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
16 | or discontinuing the tax hereunder or effecting a change in the | ||||||
17 | rate
thereof shall be adopted and a certified copy thereof | ||||||
18 | filed with the
Department on or before the first day of July, | ||||||
19 | whereupon the Department
shall proceed to administer and | ||||||
20 | enforce this Section as of the first day of
October next | ||||||
21 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
22 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
23 | hereunder or effecting a change in the rate thereof
shall be | ||||||
24 | adopted and a certified copy thereof filed with the Department | ||||||
25 | on
or before the first day of October, whereupon the Department | ||||||
26 | shall proceed
to administer and enforce this Section as of the |
| |||||||
| |||||||
1 | first day of January next
following such adoption and filing.
| ||||||
2 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
3 | discontinuing the tax hereunder or effecting a change in the | ||||||
4 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
5 | thereof filed with the Department on
or
before the first day of | ||||||
6 | April, whereupon the Department shall proceed to
administer and | ||||||
7 | enforce this Section as of the first day of July next following
| ||||||
8 | the adoption and filing; or (ii) be adopted and a certified | ||||||
9 | copy thereof filed
with the Department on or before the first | ||||||
10 | day of October, whereupon the
Department shall proceed to | ||||||
11 | administer and enforce this Section as of the first
day of | ||||||
12 | January next following the adoption and filing.
| ||||||
13 | Except as otherwise provided in this Section, beginning | ||||||
14 | January 1, 2011, the maximum rate of any tax imposed under this | ||||||
15 | Section is 0.75%. If the rate of tax exceeds 0.75% on the | ||||||
16 | effective date of this amendatory Act of the 96th General | ||||||
17 | Assembly, then the rate shall be reduced to 0.75% beginning | ||||||
18 | January 1, 2011. The county board of a county that is | ||||||
19 | authorized to impose a tax under this Section may increase the | ||||||
20 | rate to more than 0.75%, but only after the question is | ||||||
21 | approved by the voters of the county at an election held in | ||||||
22 | accordance with the general election law. The county board | ||||||
23 | proposing the increase shall certify the proposition to the | ||||||
24 | proper
election officials who shall submit the proposition to | ||||||
25 | the voters at an
election in accordance with the general | ||||||
26 | election law. The proposition shall
be in substantially the |
| |||||||
| |||||||
1 | following form: | ||||||
2 | "Shall (county) be authorized to increase its service | ||||||
3 | occupation tax to (percent)?" | ||||||
4 | Votes shall be recorded as "Yes" or "No". If a majority of | ||||||
5 | the votes cast on the proposition are in favor of the increase, | ||||||
6 | then the increase is authorized. | ||||||
7 | A home rule unit may not impose service occupation taxes in | ||||||
8 | a manner that is inconsistent with this Section. This Section | ||||||
9 | is a limitation of home rule powers and functions under | ||||||
10 | subsection (g) of Section 6 of Article VII of the Illinois | ||||||
11 | Constitution. | ||||||
12 | This Section shall be known and may be cited as the Home | ||||||
13 | Rule County
Service Occupation Tax Law.
| ||||||
14 | (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| ||||||
15 | Section 99. Effective date. This Act takes effect upon | ||||||
16 | becoming law.
|