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1 | AN ACT concerning revenue.
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2 | WHEREAS, Illinois law provides low-income disabled | |||||||||||||||||||||||||||||||||||||||||||||||||||
3 | individuals and senior citizens access to public transit at no | |||||||||||||||||||||||||||||||||||||||||||||||||||
4 | cost; and | |||||||||||||||||||||||||||||||||||||||||||||||||||
5 | WHEREAS, Use of these services has increased dramatically | |||||||||||||||||||||||||||||||||||||||||||||||||||
6 | in recent years, with over 29,600,000 rides provided in 2013; | |||||||||||||||||||||||||||||||||||||||||||||||||||
7 | and | |||||||||||||||||||||||||||||||||||||||||||||||||||
8 | WHEREAS, Illinois provides funding to the Regional | |||||||||||||||||||||||||||||||||||||||||||||||||||
9 | Transportation Authority to cover a portion of the cost of | |||||||||||||||||||||||||||||||||||||||||||||||||||
10 | those rides; and | |||||||||||||||||||||||||||||||||||||||||||||||||||
11 | WHEREAS, The budget of the Regional Transportation | |||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Authority called for a State reimbursement for those rides of | |||||||||||||||||||||||||||||||||||||||||||||||||||
13 | $34,070,000 annually in each fiscal year from 2015 through | |||||||||||||||||||||||||||||||||||||||||||||||||||
14 | 2018; however, the State only budgeted $17,570,000 in | |||||||||||||||||||||||||||||||||||||||||||||||||||
15 | reimbursements for fiscal year 2015; and | |||||||||||||||||||||||||||||||||||||||||||||||||||
16 | WHEREAS, A budget gap of this size could threaten vital | |||||||||||||||||||||||||||||||||||||||||||||||||||
17 | transportation services; and | |||||||||||||||||||||||||||||||||||||||||||||||||||
18 | WHEREAS, Airlines have engaged in controversial fuel | |||||||||||||||||||||||||||||||||||||||||||||||||||
19 | purchasing practices that cost the Regional Transportation | |||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Authority an estimated $18,500,000 in revenue in 2013, in | |||||||||||||||||||||||||||||||||||||||||||||||||||
21 | addition to costing Cook County and the City of Chicago |
| |||||||
| |||||||
1 | combined $34,200,000 in 2013; and | ||||||
2 | WHEREAS, It is the intent of the General Assembly to | ||||||
3 | specify that, with respect to the imposition of any tax on fuel | ||||||
4 | used by an aircraft, regardless of whether the tax is imposed | ||||||
5 | on the sale, the business of selling, the purchase, or the use | ||||||
6 | of those products, the location of the sale, business of | ||||||
7 | selling, purchase, or use shall be deemed to be the place where | ||||||
8 | the fuel is delivered to the aircraft; and | ||||||
9 | WHEREAS, The State of California enacted legislation to | ||||||
10 | prevent airlines from using a similar practice in that state; | ||||||
11 | and | ||||||
12 | WHEREAS, The Regional Transportation Authority is | ||||||
13 | encouraged to use any additional revenue from this amendatory | ||||||
14 | Act of the 100th General Assembly to fund no-cost transit | ||||||
15 | services for low-income disabled individuals and senior | ||||||
16 | citizens; therefore | ||||||
17 | Be it enacted by the People of the State of Illinois,
| ||||||
18 | represented in the General Assembly:
| ||||||
19 | Section 5. The State Finance Act is amended by changing | ||||||
20 | Sections 6z-18 and 6z-20 as follows:
|
| |||||||
| |||||||
1 | (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
| ||||||
2 | Sec. 6z-18.
A portion of the money paid into the Local | ||||||
3 | Government Tax
Fund from sales of food for human consumption | ||||||
4 | which is to be consumed off
the premises where it is sold | ||||||
5 | (other than alcoholic beverages, soft drinks
and food which has | ||||||
6 | been prepared for immediate consumption) and
prescription and | ||||||
7 | nonprescription medicines, drugs, medical appliances and
| ||||||
8 | insulin, urine testing materials, syringes and needles used by | ||||||
9 | diabetics,
which occurred in municipalities, shall be | ||||||
10 | distributed to each municipality
based upon the sales which | ||||||
11 | occurred in that municipality. The remainder
shall be | ||||||
12 | distributed to each county based upon the sales which occurred | ||||||
13 | in
the unincorporated area of that county.
| ||||||
14 | A portion of the money paid into the Local Government Tax | ||||||
15 | Fund from the
6.25% general use tax rate on the selling price | ||||||
16 | of tangible personal
property which is purchased outside | ||||||
17 | Illinois at retail from a retailer and
which is titled or | ||||||
18 | registered by any agency of this State's government
shall be | ||||||
19 | distributed to municipalities as provided in this paragraph. | ||||||
20 | Each
municipality shall receive the amount attributable to | ||||||
21 | sales for which
Illinois addresses for titling or registration | ||||||
22 | purposes are given as being
in such municipality. The remainder | ||||||
23 | of the money paid into the Local
Government Tax Fund from such | ||||||
24 | sales shall be distributed to counties. Each
county shall | ||||||
25 | receive the amount attributable to sales for which Illinois
| ||||||
26 | addresses for titling or registration purposes are given as |
| |||||||
| |||||||
1 | being located
in the unincorporated area of such county.
| ||||||
2 | A portion of the money paid into the Local Government Tax | ||||||
3 | Fund from the
6.25% general rate (and, beginning July 1, 2000 | ||||||
4 | and through December 31,
2000, the 1.25% rate on motor fuel and | ||||||
5 | gasohol, and beginning on August 6, 2010 through August 15, | ||||||
6 | 2010, the 1.25% rate on sales tax holiday items) on sales
| ||||||
7 | subject to taxation under the Retailers'
Occupation Tax Act and | ||||||
8 | the Service Occupation Tax Act, which occurred in
| ||||||
9 | municipalities, shall be distributed to each municipality, | ||||||
10 | based upon the
sales which occurred in that municipality. The | ||||||
11 | remainder shall be
distributed to each county, based upon the | ||||||
12 | sales which occurred in the
unincorporated area of such county.
| ||||||
13 | For the purpose of determining allocation to the local | ||||||
14 | government unit, a
retail sale by a producer of coal or other | ||||||
15 | mineral mined in Illinois is a sale
at retail at the place | ||||||
16 | where the coal or other mineral mined in Illinois is
extracted | ||||||
17 | from the earth. This paragraph does not apply to coal or other
| ||||||
18 | mineral when it is delivered or shipped by the seller to the | ||||||
19 | purchaser at a
point outside Illinois so that the sale is | ||||||
20 | exempt under the United States
Constitution as a sale in | ||||||
21 | interstate or foreign commerce.
| ||||||
22 | For the purpose of determining allocation to the local | ||||||
23 | government unit, the location where a retailer is deemed to be | ||||||
24 | engaged in the business of selling fuel used by an aircraft | ||||||
25 | shall be deemed to be the place where the fuel is delivered to | ||||||
26 | the aircraft. For the purposes of this paragraph, "fuel" has |
| |||||||
| |||||||
1 | the meaning given to that term in Section 1.19 of the Motor | ||||||
2 | Fuel Tax Law. | ||||||
3 | Whenever the Department determines that a refund of money | ||||||
4 | paid into
the Local Government Tax Fund should be made to a | ||||||
5 | claimant instead of
issuing a credit memorandum, the Department | ||||||
6 | shall notify the State
Comptroller, who shall cause the order | ||||||
7 | to be drawn for the amount
specified, and to the person named, | ||||||
8 | in such notification from the
Department. Such refund shall be | ||||||
9 | paid by the State Treasurer out of the
Local Government Tax | ||||||
10 | Fund.
| ||||||
11 | As soon as possible after the first day of each month, | ||||||
12 | beginning January 1, 2011, upon certification of the Department | ||||||
13 | of Revenue, the Comptroller shall order transferred, and the | ||||||
14 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
15 | local sales tax increment, as defined in the Innovation | ||||||
16 | Development and Economy Act, collected during the second | ||||||
17 | preceding calendar month for sales within a STAR bond district | ||||||
18 | and deposited into the Local Government Tax Fund, less 3% of | ||||||
19 | that amount, which shall be transferred into the Tax Compliance | ||||||
20 | and Administration Fund and shall be used by the Department, | ||||||
21 | subject to appropriation, to cover the costs of the Department | ||||||
22 | in administering the Innovation Development and Economy Act. | ||||||
23 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
24 | on or before the 25th day of each calendar month, the | ||||||
25 | Department shall
prepare and certify to the Comptroller the | ||||||
26 | disbursement of stated sums of
money to named municipalities |
| |||||||
| |||||||
1 | and counties, the municipalities and counties
to be those | ||||||
2 | entitled to distribution of taxes or penalties paid to the
| ||||||
3 | Department during the second preceding calendar month. The | ||||||
4 | amount to be
paid to each municipality or county shall be the | ||||||
5 | amount (not including
credit memoranda) collected during the | ||||||
6 | second preceding calendar month by
the Department and paid into | ||||||
7 | the Local Government Tax Fund, plus an amount
the Department | ||||||
8 | determines is necessary to offset any amounts which were
| ||||||
9 | erroneously paid to a different taxing body, and not including | ||||||
10 | an amount
equal to the amount of refunds made during the second | ||||||
11 | preceding calendar
month by the Department, and not including | ||||||
12 | any amount which the Department
determines is necessary to | ||||||
13 | offset any amounts which are payable to a
different taxing body | ||||||
14 | but were erroneously paid to the municipality or
county, and | ||||||
15 | not including any amounts that are transferred to the STAR | ||||||
16 | Bonds Revenue Fund. Within 10 days after receipt, by the | ||||||
17 | Comptroller, of the
disbursement certification to the | ||||||
18 | municipalities and counties, provided for
in this Section to be | ||||||
19 | given to the Comptroller by the Department, the
Comptroller | ||||||
20 | shall cause the orders to be drawn for the respective amounts
| ||||||
21 | in accordance with the directions contained in such | ||||||
22 | certification.
| ||||||
23 | When certifying the amount of monthly disbursement to a | ||||||
24 | municipality or
county under this Section, the Department shall | ||||||
25 | increase or decrease that
amount by an amount necessary to | ||||||
26 | offset any misallocation of previous
disbursements. The offset |
| |||||||
| |||||||
1 | amount shall be the amount erroneously disbursed
within the 6 | ||||||
2 | months preceding the time a misallocation is discovered.
| ||||||
3 | The provisions directing the distributions from the | ||||||
4 | special fund in
the State Treasury provided for in this Section | ||||||
5 | shall constitute an
irrevocable and continuing appropriation | ||||||
6 | of all amounts as provided herein.
The State Treasurer and | ||||||
7 | State Comptroller are hereby authorized to make
distributions | ||||||
8 | as provided in this Section.
| ||||||
9 | In construing any development, redevelopment, annexation, | ||||||
10 | preannexation
or other lawful agreement in effect prior to | ||||||
11 | September 1, 1990, which
describes or refers to receipts from a | ||||||
12 | county or municipal retailers'
occupation tax, use tax or | ||||||
13 | service occupation tax which now cannot be
imposed, such | ||||||
14 | description or reference shall be deemed to include the
| ||||||
15 | replacement revenue for such abolished taxes, distributed from | ||||||
16 | the Local
Government Tax Fund.
| ||||||
17 | As soon as possible after the effective date of this | ||||||
18 | amendatory Act of the 98th General Assembly, the State | ||||||
19 | Comptroller shall order and the State Treasurer shall transfer | ||||||
20 | $6,600,000 from the Local Government Tax Fund to the Illinois | ||||||
21 | State Medical Disciplinary Fund. | ||||||
22 | (Source: P.A. 97-333, eff. 8-12-11; 98-3, eff. 3-8-13.)
| ||||||
23 | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
| ||||||
24 | Sec. 6z-20.
Of the money received from the 6.25% general | ||||||
25 | rate (and,
beginning July 1, 2000 and through December 31, |
| |||||||
| |||||||
1 | 2000, the
1.25% rate on motor fuel and gasohol, and beginning | ||||||
2 | on August 6, 2010 through August 15, 2010, the 1.25% rate on | ||||||
3 | sales tax holiday items) on sales
subject to taxation under the | ||||||
4 | Retailers' Occupation Tax Act and Service
Occupation Tax Act | ||||||
5 | and paid into the County and Mass Transit District Fund,
| ||||||
6 | distribution to the Regional Transportation Authority tax | ||||||
7 | fund, created
pursuant to Section 4.03 of the Regional | ||||||
8 | Transportation Authority Act, for
deposit therein shall be made | ||||||
9 | based upon the retail sales occurring in a
county having more | ||||||
10 | than 3,000,000 inhabitants. The remainder shall be
distributed | ||||||
11 | to each county having 3,000,000 or fewer inhabitants based upon
| ||||||
12 | the retail sales occurring in each such county.
| ||||||
13 | For the purpose of determining allocation to the local | ||||||
14 | government unit, a
retail sale by a producer of coal or other | ||||||
15 | mineral mined in Illinois is a sale
at retail at the place | ||||||
16 | where the coal or other mineral mined in Illinois is
extracted | ||||||
17 | from the earth. This paragraph does not apply to coal or other
| ||||||
18 | mineral when it is delivered or shipped by the seller to the | ||||||
19 | purchaser at a
point outside Illinois so that the sale is | ||||||
20 | exempt under the United States
Constitution as a sale in | ||||||
21 | interstate or foreign commerce.
| ||||||
22 | For the purpose of determining allocation to the local | ||||||
23 | government unit, the location where a retailer is deemed to be | ||||||
24 | engaged in the business of selling fuel used by an aircraft | ||||||
25 | shall be deemed to be the place where the fuel is delivered to | ||||||
26 | the aircraft. For the purposes of this paragraph, "fuel" has |
| |||||||
| |||||||
1 | the meaning given to that term in Section 1.19 of the Motor | ||||||
2 | Fuel Tax Law. | ||||||
3 | Of the money received from the 6.25% general use tax rate | ||||||
4 | on tangible
personal property which is purchased outside | ||||||
5 | Illinois at retail from a
retailer and which is titled or | ||||||
6 | registered by any agency of this State's
government and paid | ||||||
7 | into the County and Mass Transit District Fund, the
amount for | ||||||
8 | which Illinois addresses for titling or registration purposes
| ||||||
9 | are given as being in each county having more than 3,000,000 | ||||||
10 | inhabitants
shall be distributed into the Regional | ||||||
11 | Transportation Authority tax fund,
created pursuant to Section | ||||||
12 | 4.03 of the Regional Transportation Authority
Act. The | ||||||
13 | remainder of the money paid from such sales shall be | ||||||
14 | distributed
to each county based on sales for which Illinois | ||||||
15 | addresses for titling or
registration purposes are given as | ||||||
16 | being located in the county. Any money
paid into the Regional | ||||||
17 | Transportation Authority Occupation and Use Tax
Replacement | ||||||
18 | Fund from the County and Mass Transit District Fund prior to
| ||||||
19 | January 14, 1991, which has not been paid to the Authority | ||||||
20 | prior to that
date, shall be transferred to the Regional | ||||||
21 | Transportation Authority tax fund.
| ||||||
22 | Whenever the Department determines that a refund of money | ||||||
23 | paid into
the County and Mass Transit District Fund should be | ||||||
24 | made to a claimant
instead of issuing a credit memorandum, the | ||||||
25 | Department shall notify the
State Comptroller, who shall cause | ||||||
26 | the order to be drawn for the amount
specified, and to the |
| |||||||
| |||||||
1 | person named, in such notification from the
Department. Such | ||||||
2 | refund shall be paid by the State Treasurer out of the
County | ||||||
3 | and Mass Transit District Fund.
| ||||||
4 | As soon as possible after the first day of each month, | ||||||
5 | beginning January 1, 2011, upon certification of the Department | ||||||
6 | of Revenue, the Comptroller shall order transferred, and the | ||||||
7 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
8 | local sales tax increment, as defined in the Innovation | ||||||
9 | Development and Economy Act, collected during the second | ||||||
10 | preceding calendar month for sales within a STAR bond district | ||||||
11 | and deposited into the County and Mass Transit District Fund, | ||||||
12 | less 3% of that amount, which shall be transferred into the Tax | ||||||
13 | Compliance and Administration Fund and shall be used by the | ||||||
14 | Department, subject to appropriation, to cover the costs of the | ||||||
15 | Department in administering the Innovation Development and | ||||||
16 | Economy Act. | ||||||
17 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
18 | on or before the 25th day of each calendar month, the | ||||||
19 | Department shall
prepare and certify to the Comptroller the | ||||||
20 | disbursement of stated sums of
money to the Regional | ||||||
21 | Transportation Authority and to named counties, the
counties to | ||||||
22 | be those entitled to distribution, as hereinabove provided, of
| ||||||
23 | taxes or penalties paid to the Department during the second | ||||||
24 | preceding
calendar month. The amount to be paid to the Regional | ||||||
25 | Transportation
Authority and each county having 3,000,000 or | ||||||
26 | fewer inhabitants shall be
the amount (not including credit |
| |||||||
| |||||||
1 | memoranda) collected during the second
preceding calendar | ||||||
2 | month by the Department and paid into the County and
Mass | ||||||
3 | Transit District Fund, plus an amount the Department determines | ||||||
4 | is
necessary to offset any amounts which were erroneously paid | ||||||
5 | to a different
taxing body, and not including an amount equal | ||||||
6 | to the amount of refunds
made during the second preceding | ||||||
7 | calendar month by the Department, and not
including any amount | ||||||
8 | which the Department determines is necessary to offset
any | ||||||
9 | amounts which were payable to a different taxing body but were
| ||||||
10 | erroneously paid to the Regional Transportation Authority or | ||||||
11 | county, and not including any amounts that are transferred to | ||||||
12 | the STAR Bonds Revenue Fund.
Within 10 days after receipt, by | ||||||
13 | the Comptroller, of the disbursement
certification to the | ||||||
14 | Regional Transportation Authority and counties,
provided for | ||||||
15 | in this Section to be given to the Comptroller by the
| ||||||
16 | Department, the Comptroller shall cause the orders to be drawn | ||||||
17 | for the
respective amounts in accordance with the directions | ||||||
18 | contained in such
certification.
| ||||||
19 | When certifying the amount of a monthly disbursement to the | ||||||
20 | Regional
Transportation Authority or to a county under this | ||||||
21 | Section, the Department
shall increase or decrease that amount | ||||||
22 | by an amount necessary to offset any
misallocation of previous | ||||||
23 | disbursements. The offset amount shall be the
amount | ||||||
24 | erroneously disbursed within the 6 months preceding the time a
| ||||||
25 | misallocation is discovered.
| ||||||
26 | The provisions directing the distributions from the |
| |||||||
| |||||||
1 | special fund in
the State Treasury provided for in this Section | ||||||
2 | and from the Regional
Transportation Authority tax fund created | ||||||
3 | by Section 4.03 of the Regional
Transportation Authority Act | ||||||
4 | shall constitute an irrevocable and continuing
appropriation | ||||||
5 | of all amounts as provided herein. The State Treasurer and
| ||||||
6 | State Comptroller are hereby authorized to make distributions | ||||||
7 | as provided
in this Section.
| ||||||
8 | In construing any development, redevelopment, annexation, | ||||||
9 | preannexation
or other lawful agreement in effect prior to | ||||||
10 | September 1, 1990, which
describes or refers to receipts from a | ||||||
11 | county or municipal retailers'
occupation tax, use tax or | ||||||
12 | service occupation tax which now cannot be
imposed, such | ||||||
13 | description or reference shall be deemed to include the
| ||||||
14 | replacement revenue for such abolished taxes, distributed from | ||||||
15 | the County
and Mass Transit District Fund or Local Government | ||||||
16 | Distributive Fund, as
the case may be.
| ||||||
17 | (Source: P.A. 96-939, eff. 6-24-10; 96-1012, eff. 7-7-10; | ||||||
18 | 97-333, eff. 8-12-11.)
| ||||||
19 | Section 10. The Retailers' Occupation Tax Act is amended by | ||||||
20 | changing Section 2-12 as follows: | ||||||
21 | (35 ILCS 120/2-12) | ||||||
22 | Sec. 2-12. Location where retailer is deemed to be engaged | ||||||
23 | in the business of selling. The purpose of this Section is to | ||||||
24 | specify where a retailer is deemed to be engaged in the |
| |||||||
| |||||||
1 | business of selling tangible personal property for the purposes | ||||||
2 | of this Act, the Use Tax Act, the Service Use Tax Act, and the | ||||||
3 | Service Occupation Tax Act, and for the purpose of collecting | ||||||
4 | any other local retailers' occupation tax administered by the | ||||||
5 | Department. This Section applies only with respect to the | ||||||
6 | particular selling activities described in the following | ||||||
7 | paragraphs. The provisions of this Section are not intended to, | ||||||
8 | and shall not be interpreted to, affect where a retailer is | ||||||
9 | deemed to be engaged in the business of selling with respect to | ||||||
10 | any activity that is not specifically described in the | ||||||
11 | following paragraphs. | ||||||
12 | (1) If a purchaser who is present at the retailer's | ||||||
13 | place of business, having no prior commitment to the | ||||||
14 | retailer, agrees to purchase and makes payment for tangible | ||||||
15 | personal property at the retailer's place of business, then | ||||||
16 | the transaction shall be deemed an over-the-counter sale | ||||||
17 | occurring at the retailer's same place of business where | ||||||
18 | the purchaser was present and made payment for that | ||||||
19 | tangible personal property if the retailer regularly | ||||||
20 | stocks the purchased tangible personal property or similar | ||||||
21 | tangible personal property in the quantity, or similar | ||||||
22 | quantity, for sale at the retailer's same place of business | ||||||
23 | and then either (i) the purchaser takes possession of the | ||||||
24 | tangible personal property at the same place of business or | ||||||
25 | (ii) the retailer delivers or arranges for the tangible | ||||||
26 | personal property to be delivered to the purchaser. |
| |||||||
| |||||||
1 | (2) If a purchaser, having no prior commitment to the | ||||||
2 | retailer, agrees to purchase tangible personal property | ||||||
3 | and makes payment over the phone, in writing, or via the | ||||||
4 | Internet and takes possession of the tangible personal | ||||||
5 | property at the retailer's place of business, then the sale | ||||||
6 | shall be deemed to have occurred at the retailer's place of | ||||||
7 | business where the purchaser takes possession of the | ||||||
8 | property if the retailer regularly stocks the item or | ||||||
9 | similar items in the quantity, or similar quantities, | ||||||
10 | purchased by the purchaser. | ||||||
11 | (3) A retailer is deemed to be engaged in the business | ||||||
12 | of selling food, beverages, or other tangible personal | ||||||
13 | property through a vending machine at the location where | ||||||
14 | the vending machine is located at the time the sale is made | ||||||
15 | if (i) the vending machine is a device operated by coin, | ||||||
16 | currency, credit card, token, coupon or similar device; (2) | ||||||
17 | the food, beverage or other tangible personal property is | ||||||
18 | contained within the vending machine and dispensed from the | ||||||
19 | vending machine; and (3) the purchaser takes possession of | ||||||
20 | the purchased food, beverage or other tangible personal | ||||||
21 | property immediately. | ||||||
22 | (4) Minerals. A producer of coal or other mineral mined | ||||||
23 | in Illinois is deemed to be engaged in the business of | ||||||
24 | selling at the place where the coal or other mineral mined | ||||||
25 | in Illinois is extracted from the earth. With respect to | ||||||
26 | minerals (i) the term "extracted from the earth" means the |
| |||||||
| |||||||
1 | location at which the coal or other mineral is extracted | ||||||
2 | from the mouth of the mine, and (ii) a "mineral" includes | ||||||
3 | not only coal, but also oil, sand, stone taken from a | ||||||
4 | quarry, gravel and any other thing commonly regarded as a | ||||||
5 | mineral and extracted from the earth. This paragraph does | ||||||
6 | not apply to coal or another mineral when it is delivered | ||||||
7 | or shipped by the seller to the purchaser at a point | ||||||
8 | outside Illinois so that the sale is exempt under the | ||||||
9 | United States Constitution as a sale in interstate or | ||||||
10 | foreign commerce.
| ||||||
11 | (5) A retailer selling tangible personal property to a | ||||||
12 | nominal lessee or bailee pursuant to a lease with a dollar | ||||||
13 | or other nominal option to purchase is engaged in the | ||||||
14 | business of selling at the location where the property is | ||||||
15 | first delivered to the lessee or bailee for its intended | ||||||
16 | use. | ||||||
17 | (6) Aircraft fuel. Notwithstanding any other provision | ||||||
18 | of law, the location where a retailer is deemed to be | ||||||
19 | engaged in the business of selling fuel used by an aircraft | ||||||
20 | shall be deemed to be the place where the fuel is delivered | ||||||
21 | to the aircraft. For the purposes of this paragraph, "fuel" | ||||||
22 | has the meaning given to that term in Section 1.19 of the | ||||||
23 | Motor Fuel Tax Law. | ||||||
24 | (Source: P.A. 98-1098, eff. 8-26-14; 99-126, eff. 7-23-15.) | ||||||
25 | Section 15. The Counties Code is amended by changing |
| |||||||
| |||||||
1 | Sections 5-1006, 5-1006.5, 5-1006.7, and 5-1008.5 as follows:
| ||||||
2 | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
| ||||||
3 | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | ||||||
4 | Law. Any county that is a home rule unit may impose
a tax upon | ||||||
5 | all persons engaged in the business of selling tangible
| ||||||
6 | personal property, other than an item of tangible personal | ||||||
7 | property titled
or registered with an agency of this State's | ||||||
8 | government, at retail in the
county on the gross receipts from | ||||||
9 | such sales made in the course of
their business. If imposed, | ||||||
10 | this tax shall only
be imposed in 1/4% increments. On and after | ||||||
11 | September 1, 1991, this
additional tax may not be imposed on | ||||||
12 | the sales of food for human
consumption which is to be consumed | ||||||
13 | off the premises where it is sold
(other than alcoholic | ||||||
14 | beverages, soft drinks and food which has been
prepared for | ||||||
15 | immediate consumption) and prescription and nonprescription
| ||||||
16 | medicines, drugs, medical appliances and insulin, urine | ||||||
17 | testing materials,
syringes and needles used by diabetics. The | ||||||
18 | tax imposed by a home rule
county pursuant to this Section and | ||||||
19 | all civil penalties that may be
assessed as an incident thereof | ||||||
20 | shall be collected and enforced by the
State Department of | ||||||
21 | Revenue. The certificate of registration that is
issued by the | ||||||
22 | Department to a retailer under the Retailers'
Occupation Tax | ||||||
23 | Act shall permit the retailer to engage in a
business that is | ||||||
24 | taxable under any ordinance or resolution
enacted pursuant to | ||||||
25 | this Section without registering separately with the
|
| |||||||
| |||||||
1 | Department under such ordinance or resolution or under this | ||||||
2 | Section. The
Department shall have full power to administer and | ||||||
3 | enforce this Section; to
collect all taxes and penalties due | ||||||
4 | hereunder; to dispose of taxes and
penalties so collected in | ||||||
5 | the manner hereinafter provided; and to
determine all rights to | ||||||
6 | credit memoranda arising on account of the
erroneous payment of | ||||||
7 | tax or penalty hereunder. In the administration of,
and | ||||||
8 | compliance with, this Section, the Department and persons who | ||||||
9 | are
subject to this Section shall have the same rights, | ||||||
10 | remedies, privileges,
immunities, powers and duties, and be | ||||||
11 | subject to the same conditions,
restrictions, limitations, | ||||||
12 | penalties and definitions of terms, and employ
the same modes | ||||||
13 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
| ||||||
14 | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | ||||||
15 | provisions
therein other
than the State rate of tax), 4, 5, 5a, | ||||||
16 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
17 | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act | ||||||
18 | and Section 3-7 of the Uniform Penalty and Interest Act,
as | ||||||
19 | fully as if those provisions were set forth herein.
| ||||||
20 | No tax may be imposed by a home rule county pursuant to | ||||||
21 | this Section
unless the county also imposes a tax at the same | ||||||
22 | rate pursuant
to Section 5-1007.
| ||||||
23 | Persons subject to any tax imposed pursuant to the | ||||||
24 | authority granted
in this Section may reimburse themselves for | ||||||
25 | their seller's tax
liability hereunder by separately stating | ||||||
26 | such tax as an additional
charge, which charge may be stated in |
| |||||||
| |||||||
1 | combination, in a single amount,
with State tax which sellers | ||||||
2 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
3 | bracket schedules as the Department may prescribe.
| ||||||
4 | Whenever the Department determines that a refund should be | ||||||
5 | made under
this Section to a claimant instead of issuing a | ||||||
6 | credit memorandum, the
Department shall notify the State | ||||||
7 | Comptroller, who shall cause the
order to be drawn for the | ||||||
8 | amount specified and to the person named
in the notification | ||||||
9 | from the Department. The
refund shall be paid by the State | ||||||
10 | Treasurer out of the home rule county
retailers' occupation tax | ||||||
11 | fund.
| ||||||
12 | The Department shall forthwith pay over to the State | ||||||
13 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
14 | collected hereunder. | ||||||
15 | As soon as possible after the first day of each month, | ||||||
16 | beginning January 1, 2011, upon certification of the Department | ||||||
17 | of Revenue, the Comptroller shall order transferred, and the | ||||||
18 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
19 | local sales tax increment, as defined in the Innovation | ||||||
20 | Development and Economy Act, collected under this Section | ||||||
21 | during the second preceding calendar month for sales within a | ||||||
22 | STAR bond district. | ||||||
23 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
24 | on or
before the 25th day of each calendar month, the | ||||||
25 | Department shall
prepare and certify to the Comptroller the | ||||||
26 | disbursement of stated sums
of money to named counties, the |
| |||||||
| |||||||
1 | counties to be those from which retailers
have paid taxes or | ||||||
2 | penalties hereunder to the Department during the second
| ||||||
3 | preceding calendar month. The amount to be paid to each county | ||||||
4 | shall be
the amount (not including credit memoranda) collected | ||||||
5 | hereunder during the
second preceding calendar month by the | ||||||
6 | Department plus an amount the
Department determines is | ||||||
7 | necessary to offset any amounts that
were erroneously paid to a | ||||||
8 | different taxing body, and not including an
amount equal to the | ||||||
9 | amount of refunds made during the second preceding
calendar | ||||||
10 | month by the Department on behalf of such county, and not
| ||||||
11 | including any amount which the Department determines is | ||||||
12 | necessary to offset
any amounts which were payable to a | ||||||
13 | different taxing body but were
erroneously paid to the county, | ||||||
14 | and not including any amounts that are transferred to the STAR | ||||||
15 | Bonds Revenue Fund. Within 10 days after receipt, by the
| ||||||
16 | Comptroller, of the disbursement certification to the counties | ||||||
17 | provided for
in this Section to be given to the Comptroller by | ||||||
18 | the Department, the
Comptroller shall cause the orders to be | ||||||
19 | drawn for the respective amounts
in accordance with the | ||||||
20 | directions contained in the certification.
| ||||||
21 | In addition to the disbursement required by the preceding | ||||||
22 | paragraph,
an allocation shall be made in March of each year to | ||||||
23 | each county that
received more than $500,000 in disbursements | ||||||
24 | under the preceding
paragraph in the preceding calendar year. | ||||||
25 | The allocation shall be in an
amount equal to the average | ||||||
26 | monthly distribution made to each such county
under the |
| |||||||
| |||||||
1 | preceding paragraph during the preceding calendar year | ||||||
2 | (excluding
the 2 months of highest receipts). The distribution | ||||||
3 | made in March of each
year subsequent to the year in which an | ||||||
4 | allocation was made pursuant to
this paragraph and the | ||||||
5 | preceding paragraph shall be reduced by the amount
allocated | ||||||
6 | and disbursed under this paragraph in the preceding calendar
| ||||||
7 | year. The Department shall prepare and certify to the | ||||||
8 | Comptroller for
disbursement the allocations made in | ||||||
9 | accordance with this paragraph.
| ||||||
10 | For the purpose of determining the local governmental unit | ||||||
11 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
12 | other mineral
mined in Illinois is a sale at retail at the | ||||||
13 | place where the coal or
other mineral mined in Illinois is | ||||||
14 | extracted from the earth. This
paragraph does not apply to coal | ||||||
15 | or other mineral when it is delivered
or shipped by the seller | ||||||
16 | to the purchaser at a point outside Illinois so
that the sale | ||||||
17 | is exempt under the United States
Constitution as a sale in | ||||||
18 | interstate or foreign commerce.
| ||||||
19 | Notwithstanding any other provision of law, for the purpose | ||||||
20 | of determining the local governmental unit whose tax
is | ||||||
21 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
22 | deemed to be a retail sale at the place where the fuel is | ||||||
23 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
24 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
25 | the Motor Fuel Tax Law. | ||||||
26 | Nothing in this Section shall be construed to authorize a
|
| |||||||
| |||||||
1 | county to impose a tax upon the privilege of engaging in any
| ||||||
2 | business which under the Constitution of the United States may | ||||||
3 | not be
made the subject of taxation by this State.
| ||||||
4 | An ordinance or resolution imposing or discontinuing a tax | ||||||
5 | hereunder or
effecting a change in the rate thereof shall be | ||||||
6 | adopted and a certified
copy thereof filed with the Department | ||||||
7 | on or before the first day of June,
whereupon the Department | ||||||
8 | shall proceed to administer and enforce this
Section as of the | ||||||
9 | first day of September next following such adoption
and filing. | ||||||
10 | Beginning January 1, 1992, an ordinance or resolution imposing
| ||||||
11 | or discontinuing the tax hereunder or effecting a change in the | ||||||
12 | rate
thereof shall be adopted and a certified copy thereof | ||||||
13 | filed with the
Department on or before the first day of July, | ||||||
14 | whereupon the Department
shall proceed to administer and | ||||||
15 | enforce this Section as of the first day of
October next | ||||||
16 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
17 | an ordinance or resolution imposing or discontinuing the tax | ||||||
18 | hereunder or
effecting a change in the rate thereof shall be | ||||||
19 | adopted and a certified
copy thereof filed with the Department | ||||||
20 | on or before the first day of
October, whereupon the Department | ||||||
21 | shall proceed to administer and enforce
this Section as of the | ||||||
22 | first day of January next following such adoption
and filing.
| ||||||
23 | Beginning April 1, 1998, an ordinance or
resolution imposing or
| ||||||
24 | discontinuing the tax hereunder or effecting a change in the | ||||||
25 | rate thereof shall
either (i) be adopted and a certified copy | ||||||
26 | thereof filed with the Department on
or
before the first day of |
| |||||||
| |||||||
1 | April, whereupon the Department shall proceed to
administer and | ||||||
2 | enforce this Section as of the first day of July next following
| ||||||
3 | the adoption and filing; or (ii) be adopted and a certified | ||||||
4 | copy thereof filed
with the Department on or before the first | ||||||
5 | day of October, whereupon the
Department shall proceed to | ||||||
6 | administer and enforce this Section as of the first
day of | ||||||
7 | January next following the adoption and filing.
| ||||||
8 | When certifying the amount of a monthly disbursement to a | ||||||
9 | county under
this Section, the Department shall increase or | ||||||
10 | decrease such amount by an
amount necessary to offset any | ||||||
11 | misallocation of previous disbursements.
The offset amount | ||||||
12 | shall be the amount erroneously disbursed within the
previous 6 | ||||||
13 | months from the time a misallocation is discovered.
| ||||||
14 | This Section shall be known and may be cited as the Home | ||||||
15 | Rule County
Retailers' Occupation Tax Law.
| ||||||
16 | (Source: P.A. 99-217, eff. 7-31-15.)
| ||||||
17 | (55 ILCS 5/5-1006.5)
| ||||||
18 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
| ||||||
19 | For Public Safety, Public Facilities, or Transportation. | ||||||
20 | (a) The county board of any county may impose a
tax upon | ||||||
21 | all persons engaged in the business of selling tangible | ||||||
22 | personal
property, other than personal property titled or | ||||||
23 | registered with an agency of
this State's government, at retail | ||||||
24 | in the county on the gross receipts from the
sales made in the | ||||||
25 | course of business to provide revenue to be used exclusively
|
| |||||||
| |||||||
1 | for public safety, public facility, or transportation purposes | ||||||
2 | in that county, if a
proposition for the
tax has been submitted | ||||||
3 | to the electors of that county and
approved by a majority of | ||||||
4 | those voting on the question. If imposed, this tax
shall be | ||||||
5 | imposed only in one-quarter percent increments. By resolution, | ||||||
6 | the
county board may order the proposition to be submitted at | ||||||
7 | any election.
If the tax is imposed for
transportation purposes | ||||||
8 | for expenditures for public highways or as
authorized
under the | ||||||
9 | Illinois Highway Code, the county board must publish notice
of | ||||||
10 | the existence of its long-range highway transportation
plan as | ||||||
11 | required or described in Section 5-301 of the Illinois
Highway | ||||||
12 | Code and must make the plan publicly available prior to
| ||||||
13 | approval of the ordinance or resolution
imposing the tax. If | ||||||
14 | the tax is imposed for transportation purposes for
expenditures | ||||||
15 | for passenger rail transportation, the county board must | ||||||
16 | publish
notice of the existence of its long-range passenger | ||||||
17 | rail transportation plan
and
must make the plan publicly | ||||||
18 | available prior to approval of the ordinance or
resolution | ||||||
19 | imposing the tax. | ||||||
20 | If a tax is imposed for public facilities purposes, then | ||||||
21 | the name of the project may be included in the proposition at | ||||||
22 | the discretion of the county board as determined in the | ||||||
23 | enabling resolution. For example, the "XXX Nursing Home" or the | ||||||
24 | "YYY Museum". | ||||||
25 | The county clerk shall certify the
question to the proper | ||||||
26 | election authority, who
shall submit the proposition at an |
| |||||||
| |||||||
1 | election in accordance with the general
election law.
| ||||||
2 | (1) The proposition for public safety purposes shall be | ||||||
3 | in
substantially the following form: | ||||||
4 | "To pay for public safety purposes, shall (name of | ||||||
5 | county) be authorized to impose an increase on its share of | ||||||
6 | local sales taxes by (insert rate)?" | ||||||
7 | As additional information on the ballot below the | ||||||
8 | question shall appear the following: | ||||||
9 | "This would mean that a consumer would pay an | ||||||
10 | additional (insert amount) in sales tax for every $100 of | ||||||
11 | tangible personal property bought at retail."
| ||||||
12 | The county board may also opt to establish a sunset | ||||||
13 | provision at which time the additional sales tax would | ||||||
14 | cease being collected, if not terminated earlier by a vote | ||||||
15 | of the county board. If the county board votes to include a | ||||||
16 | sunset provision, the proposition for public safety | ||||||
17 | purposes shall be in substantially the following form: | ||||||
18 | "To pay for public safety purposes, shall (name of | ||||||
19 | county) be authorized to impose an increase on its share of | ||||||
20 | local sales taxes by (insert rate) for a period not to | ||||||
21 | exceed (insert number of years)?" | ||||||
22 | As additional information on the ballot below the | ||||||
23 | question shall appear the following: | ||||||
24 | "This would mean that a consumer would pay an | ||||||
25 | additional (insert amount) in sales tax for every $100 of | ||||||
26 | tangible personal property bought at retail. If imposed, |
| |||||||
| |||||||
1 | the additional tax would cease being collected at the end | ||||||
2 | of (insert number of years), if not terminated earlier by a | ||||||
3 | vote of the county board."
| ||||||
4 | For the purposes of the
paragraph, "public safety | ||||||
5 | purposes" means
crime prevention, detention, fire | ||||||
6 | fighting, police, medical, ambulance, or
other emergency | ||||||
7 | services.
| ||||||
8 | Votes shall be recorded as "Yes" or "No".
| ||||||
9 | Beginning on the January 1 or July 1, whichever is | ||||||
10 | first, that occurs not less than 30 days after May 31, 2015 | ||||||
11 | (the effective date of Public Act 99-4), Adams County may | ||||||
12 | impose a public safety retailers' occupation tax and | ||||||
13 | service occupation tax at the rate of 0.25%, as provided in | ||||||
14 | the referendum approved by the voters on April 7, 2015, | ||||||
15 | notwithstanding the omission of the additional information | ||||||
16 | that is otherwise required to be printed on the ballot | ||||||
17 | below the question pursuant to this item (1). | ||||||
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 |
| |||||||
| |||||||
1 | additional (insert amount) in sales tax for every $100 of | ||||||
2 | tangible personal property bought at retail."
| ||||||
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."
| ||||||
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.
| ||||||
26 | The votes shall be recorded as "Yes" or "No".
|
| |||||||
| |||||||
1 | (3) The proposition for public facilities purposes | ||||||
2 | shall be in substantially the following form: | ||||||
3 | "To pay for public facilities 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
| ||||||
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 facilities
| ||||||
16 | purposes shall be in substantially the following form: | ||||||
17 | "To pay for public facilities 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
|
| |||||||
| |||||||
1 | of (insert number of years), if not terminated earlier by a
| ||||||
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.
| ||||||
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 |
| |||||||
| |||||||
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
| ||||||
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
| ||||||
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, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 | ||||||
26 | of the
Retailers' Occupation Tax Act and Section 3-7 of the |
| |||||||
| |||||||
1 | Uniform Penalty and
Interest Act as if those provisions were | ||||||
2 | set forth in this Section.
| ||||||
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
| ||||||
8 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
9 | 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 County
Public Safety or Transportation | ||||||
17 | Retailers' Occupation Tax Fund.
| ||||||
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 |
| |||||||
| |||||||
1 | immediate consumption) and prescription and
non-prescription | ||||||
2 | medicines, drugs, medical appliances and insulin, urine
| ||||||
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
| ||||||
26 | to the disposition of taxes and penalties collected), 10, 11, |
| |||||||
| |||||||
1 | 12 (except the reference therein to Section 2b of the
| ||||||
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.
| ||||||
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.
| ||||||
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.
|
| |||||||
| |||||||
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. | ||||||
7 | As soon as possible after the first day of each month, | ||||||
8 | beginning January 1, 2011, upon certification of the Department | ||||||
9 | of Revenue, the Comptroller shall order transferred, and the | ||||||
10 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
11 | local sales tax increment, as defined in the Innovation | ||||||
12 | Development and Economy Act, collected under this Section | ||||||
13 | during the second preceding calendar month for sales within a | ||||||
14 | STAR bond district. | ||||||
15 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
16 | on
or before the 25th
day of each calendar month, the | ||||||
17 | Department shall prepare and certify to the
Comptroller the | ||||||
18 | disbursement of stated sums of money
to the counties from which | ||||||
19 | retailers have paid
taxes or penalties to the Department during | ||||||
20 | the second preceding
calendar month. The amount to be paid to | ||||||
21 | each county, and deposited by the
county into its special fund | ||||||
22 | created for the purposes of this Section, shall
be the amount | ||||||
23 | (not
including credit memoranda) collected under this Section | ||||||
24 | during the second
preceding
calendar month by the Department | ||||||
25 | plus an amount the Department determines is
necessary to offset | ||||||
26 | any amounts that were erroneously paid to a different
taxing |
| |||||||
| |||||||
1 | body, and not including (i) an amount equal to the amount of | ||||||
2 | refunds
made
during the second preceding calendar month by the | ||||||
3 | Department on behalf of
the county, (ii) any amount that the | ||||||
4 | Department determines is
necessary to offset any amounts that | ||||||
5 | were payable to a different taxing body
but were erroneously | ||||||
6 | paid to the county, and (iii) any amounts that are transferred | ||||||
7 | to the STAR Bonds Revenue Fund. Within 10 days after receipt by | ||||||
8 | the
Comptroller of the disbursement certification to the | ||||||
9 | counties provided for in
this Section to be given to the | ||||||
10 | Comptroller by the Department, the Comptroller
shall cause the | ||||||
11 | orders to be drawn for the respective amounts in accordance
| ||||||
12 | with directions contained in the certification.
| ||||||
13 | In addition to the disbursement required by the preceding | ||||||
14 | paragraph, an
allocation shall be made in March of each year to | ||||||
15 | each county that received
more than $500,000 in disbursements | ||||||
16 | under the preceding paragraph in the
preceding calendar year. | ||||||
17 | The allocation shall be in an amount equal to the
average | ||||||
18 | monthly distribution made to each such county under the | ||||||
19 | preceding
paragraph during the preceding calendar year | ||||||
20 | (excluding the 2 months of
highest receipts). The distribution | ||||||
21 | made in March of each year subsequent to
the year in which an | ||||||
22 | allocation was made pursuant to this paragraph and the
| ||||||
23 | preceding paragraph shall be reduced by the amount allocated | ||||||
24 | and disbursed
under this paragraph in the preceding calendar | ||||||
25 | year. The Department shall
prepare and certify to the | ||||||
26 | Comptroller for disbursement the allocations made in
|
| |||||||
| |||||||
1 | accordance with this paragraph.
| ||||||
2 | A county may direct, by ordinance, that all or a portion of | ||||||
3 | the taxes and penalties collected under the Special County | ||||||
4 | Retailers' Occupation Tax For Public Safety or Transportation | ||||||
5 | be deposited into the Transportation Development Partnership | ||||||
6 | Trust Fund. | ||||||
7 | (d) For the purpose of determining the local governmental | ||||||
8 | unit whose tax is
applicable, a retail sale by a producer of | ||||||
9 | coal or another mineral mined in
Illinois is a sale at retail | ||||||
10 | at the place where the coal or other mineral mined
in Illinois | ||||||
11 | is extracted from the earth. This paragraph does not apply to | ||||||
12 | coal
or another mineral when it is delivered or shipped by the | ||||||
13 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
14 | sale is exempt under the United States
Constitution as a sale | ||||||
15 | in interstate or foreign commerce.
| ||||||
16 | Notwithstanding any other provision of law, for the purpose | ||||||
17 | of determining the local governmental unit whose tax
is | ||||||
18 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
19 | deemed to be a retail sale at the place where the fuel is | ||||||
20 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
21 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
22 | the Motor Fuel Tax Law. | ||||||
23 | (e) Nothing in this Section shall be construed to authorize | ||||||
24 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
25 | business that under the Constitution
of the United States may | ||||||
26 | not be made the subject of taxation by this State.
|
| |||||||
| |||||||
1 | (e-5) If a county imposes a tax under this Section, the | ||||||
2 | county board may,
by ordinance, discontinue or lower the rate | ||||||
3 | of the tax. If the county board
lowers the tax rate or | ||||||
4 | discontinues the tax, a referendum must be
held in accordance | ||||||
5 | with subsection (a) of this Section in order to increase the
| ||||||
6 | rate of the tax or to reimpose the discontinued tax.
| ||||||
7 | (f) Beginning April 1, 1998 and through December 31, 2013, | ||||||
8 | the results of any election authorizing a
proposition to impose | ||||||
9 | a tax
under this Section or effecting a change in the rate of | ||||||
10 | tax, or any ordinance
lowering the rate or discontinuing the | ||||||
11 | tax,
shall be certified
by the
county clerk and filed with the | ||||||
12 | Illinois Department of Revenue
either (i) on or
before the | ||||||
13 | first day of April, whereupon the Department shall proceed to
| ||||||
14 | administer and enforce the tax as of the first day of July next | ||||||
15 | following
the filing; or (ii)
on or before the first day of | ||||||
16 | October, whereupon the
Department shall proceed to administer | ||||||
17 | and enforce the tax as of the first
day of January next | ||||||
18 | following the filing.
| ||||||
19 | Beginning January 1, 2014, the results of any election | ||||||
20 | authorizing a proposition to impose a tax under this Section or | ||||||
21 | effecting an increase in the rate of tax, along with the | ||||||
22 | ordinance adopted to impose the tax or increase the rate of the | ||||||
23 | tax, or any ordinance adopted to lower the rate or discontinue | ||||||
24 | the tax, shall be certified by the county clerk and filed with | ||||||
25 | the Illinois Department of Revenue either (i) on or before the | ||||||
26 | first day of May, whereupon the Department shall proceed to |
| |||||||
| |||||||
1 | administer and enforce the tax as of the first day of July next | ||||||
2 | following the adoption and filing; or (ii) on or before the | ||||||
3 | first day of October, whereupon the Department shall proceed to | ||||||
4 | administer and enforce the tax as of the first day of January | ||||||
5 | next following the adoption and filing. | ||||||
6 | (g) When certifying the amount of a monthly disbursement to | ||||||
7 | a county under
this
Section, the Department shall increase or | ||||||
8 | decrease the amounts by an amount
necessary to offset any | ||||||
9 | miscalculation of previous disbursements. The offset
amount | ||||||
10 | shall be the amount erroneously disbursed within the previous 6 | ||||||
11 | months
from the time a miscalculation is discovered.
| ||||||
12 | (h) This Section may be cited as the "Special County | ||||||
13 | Occupation Tax
For Public Safety, Public Facilities, or | ||||||
14 | Transportation Law".
| ||||||
15 | (i) For purposes of this Section, "public safety" includes, | ||||||
16 | but is not
limited to, crime prevention, detention, fire | ||||||
17 | fighting, police, medical,
ambulance, or other emergency
| ||||||
18 | services. The county may share tax proceeds received under this | ||||||
19 | Section for public safety purposes, including proceeds | ||||||
20 | received before August 4, 2009 (the effective date of Public | ||||||
21 | Act 96-124), with any fire protection district located in the | ||||||
22 | county. For the purposes of this Section, "transportation" | ||||||
23 | includes, but
is not limited to, the construction,
maintenance, | ||||||
24 | operation, and improvement of public highways, any other
| ||||||
25 | purpose for which a county may expend funds under the Illinois | ||||||
26 | Highway Code,
and passenger rail transportation. For the |
| |||||||
| |||||||
1 | purposes of this Section, "public facilities purposes" | ||||||
2 | includes, but is not limited to, the acquisition, development, | ||||||
3 | construction, reconstruction, rehabilitation, improvement, | ||||||
4 | financing, architectural planning, and installation of capital | ||||||
5 | facilities consisting of buildings, structures, and durable | ||||||
6 | equipment and for the acquisition and improvement of real | ||||||
7 | property and interest in real property required, or expected to | ||||||
8 | be required, in connection with the public facilities, for use | ||||||
9 | by the county for the furnishing of governmental services to | ||||||
10 | its citizens, including but not limited to museums and nursing | ||||||
11 | homes. | ||||||
12 | (j) The Department may promulgate rules to implement Public | ||||||
13 | Act 95-1002 only to the extent necessary to apply the existing | ||||||
14 | rules for the Special County Retailers' Occupation Tax for | ||||||
15 | Public Safety to this new purpose for public facilities.
| ||||||
16 | (Source: P.A. 98-584, eff. 8-27-13; 99-4, eff. 5-31-15; 99-217, | ||||||
17 | eff. 7-31-15; 99-642, eff. 7-28-16.) | ||||||
18 | (55 ILCS 5/5-1006.7) | ||||||
19 | Sec. 5-1006.7. School facility occupation taxes. | ||||||
20 | (a) In any county, a tax shall be imposed upon all persons | ||||||
21 | engaged in the business of selling tangible personal property, | ||||||
22 | other than personal property titled or registered with an | ||||||
23 | agency of this State's government, at retail in the county on | ||||||
24 | the gross receipts from the sales made in the course of | ||||||
25 | business to provide revenue to be used exclusively for school |
| |||||||
| |||||||
1 | facility purposes if a proposition for the tax has been | ||||||
2 | submitted to the electors of that county and approved by a | ||||||
3 | majority of those voting on the question as provided in | ||||||
4 | subsection (c). The tax under this Section shall be imposed | ||||||
5 | only in one-quarter percent increments and may not exceed 1%. | ||||||
6 | This additional tax may not be imposed on the sale of food | ||||||
7 | for human consumption that is to be consumed off the premises | ||||||
8 | where it is sold (other than alcoholic beverages, soft drinks, | ||||||
9 | and food that has been prepared for immediate consumption) and | ||||||
10 | prescription and non-prescription medicines, drugs, medical | ||||||
11 | appliances and insulin, urine testing materials, syringes and | ||||||
12 | needles used by diabetics.
The Department of Revenue has full | ||||||
13 | power to administer and enforce this subsection, to collect all | ||||||
14 | taxes and penalties due under this subsection, to dispose of | ||||||
15 | taxes and penalties so collected in the manner provided in this | ||||||
16 | subsection, and to determine all rights to credit memoranda | ||||||
17 | arising on account of the erroneous payment of a tax or penalty | ||||||
18 | under this subsection. The Department shall deposit all taxes | ||||||
19 | and penalties collected under this subsection into a special | ||||||
20 | fund created for that purpose. | ||||||
21 | In the administration of and compliance with this | ||||||
22 | subsection, the Department and persons who are subject to this | ||||||
23 | subsection (i) have the same rights, remedies, privileges, | ||||||
24 | immunities, powers, and duties, (ii) are subject to the same | ||||||
25 | conditions, restrictions, limitations, penalties, and | ||||||
26 | definitions of terms, and (iii) shall employ the same modes of |
| |||||||
| |||||||
1 | procedure as are set forth in Sections 1 through 1o, 2 through | ||||||
2 | 2-70 (in respect to all provisions contained in those Sections | ||||||
3 | other than the State rate of tax), 2a through 2h, 3 (except as | ||||||
4 | to the disposition of taxes and penalties collected), 4, 5, 5a, | ||||||
5 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
6 | 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation | ||||||
7 | Tax Act and all provisions of the Uniform Penalty and Interest | ||||||
8 | Act as if those provisions were set forth in this subsection. | ||||||
9 | The certificate of registration that is issued by the | ||||||
10 | Department to a retailer under the Retailers' Occupation Tax | ||||||
11 | Act permits the retailer to engage in a business that is | ||||||
12 | taxable without registering separately with the Department | ||||||
13 | under an ordinance or resolution under this subsection. | ||||||
14 | Persons subject to any tax imposed under the authority | ||||||
15 | granted in this subsection may reimburse themselves for their | ||||||
16 | seller's tax liability by separately stating that tax as an | ||||||
17 | additional charge, which may be stated in combination, in a | ||||||
18 | single amount, with State tax that sellers are required to | ||||||
19 | collect under the Use Tax Act, pursuant to any bracketed | ||||||
20 | schedules set forth by the Department. | ||||||
21 | (b) If a tax has been imposed under subsection (a), then a | ||||||
22 | service occupation tax must also be imposed at the same rate | ||||||
23 | upon all persons engaged, in the county, in the business of | ||||||
24 | making sales of service, who, as an incident to making those | ||||||
25 | sales of service, transfer tangible personal property within | ||||||
26 | the county as an incident to a sale of service. |
| |||||||
| |||||||
1 | This tax may not be imposed on sales of food for human | ||||||
2 | consumption that is to be consumed off the premises where it is | ||||||
3 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
4 | prepared for immediate consumption) and prescription and | ||||||
5 | non-prescription medicines, drugs, medical appliances and | ||||||
6 | insulin, urine testing materials, syringes, and needles used by | ||||||
7 | diabetics. | ||||||
8 | The tax imposed under this subsection and all civil | ||||||
9 | penalties that may be assessed as an incident thereof shall be | ||||||
10 | collected and enforced by the Department and deposited into a | ||||||
11 | special fund created for that purpose. The Department has full | ||||||
12 | power to administer and enforce this subsection, to collect all | ||||||
13 | taxes and penalties due under this subsection, to dispose of | ||||||
14 | taxes and penalties so collected in the manner provided in this | ||||||
15 | subsection, and to determine all rights to credit memoranda | ||||||
16 | arising on account of the erroneous payment of a tax or penalty | ||||||
17 | under this subsection. | ||||||
18 | In the administration of and compliance with this | ||||||
19 | subsection, the Department and persons who are subject to this | ||||||
20 | subsection shall (i) have the same rights, remedies, | ||||||
21 | privileges, immunities, powers and duties, (ii) be subject to | ||||||
22 | the same conditions, restrictions, limitations, penalties and | ||||||
23 | definition of terms, and (iii) employ the same modes of | ||||||
24 | procedure as are set forth in Sections 2 (except that that | ||||||
25 | reference to State in the definition of supplier maintaining a | ||||||
26 | place of business in this State means the county), 2a through |
| |||||||
| |||||||
1 | 2d, 3 through 3-50 (in respect to all provisions contained in | ||||||
2 | those Sections other than the State rate of tax), 4 (except | ||||||
3 | that the reference to the State shall be to the county), 5, 7, | ||||||
4 | 8 (except that the jurisdiction to which the tax is a debt to | ||||||
5 | the extent indicated in that Section 8 is the county), 9 | ||||||
6 | (except as to the disposition of taxes and penalties | ||||||
7 | collected), 10, 11, 12 (except the reference therein to Section | ||||||
8 | 2b of the Retailers' Occupation Tax Act), 13 (except that any | ||||||
9 | reference to the State means the county), Section 15, 16, 17, | ||||||
10 | 18, 19, and 20 of the Service Occupation Tax Act and all | ||||||
11 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
12 | if those provisions were set forth herein. | ||||||
13 | Persons subject to any tax imposed under the authority | ||||||
14 | granted in this subsection may reimburse themselves for their | ||||||
15 | serviceman's tax liability by separately stating the tax as an | ||||||
16 | additional charge, which may be stated in combination, in a | ||||||
17 | single amount, with State tax that servicemen are authorized to | ||||||
18 | collect under the Service Use Tax Act, pursuant to any | ||||||
19 | bracketed schedules set forth by the Department. | ||||||
20 | (c) The tax under this Section may not be imposed until the | ||||||
21 | question of imposing the tax has been submitted to the electors | ||||||
22 | of the county at a regular election and approved by a majority | ||||||
23 | of the electors voting on the question. For all regular | ||||||
24 | elections held prior to August 23, 2011 (the effective date of | ||||||
25 | Public Act 97-542), upon a resolution by the county board or a | ||||||
26 | resolution by school district boards that represent at least |
| |||||||
| |||||||
1 | 51% of the student enrollment within the county, the county | ||||||
2 | board must certify the question to the proper election | ||||||
3 | authority in accordance with the Election Code. | ||||||
4 | For all regular elections held prior to August 23, 2011 | ||||||
5 | (the effective date of Public Act 97-542), the election | ||||||
6 | authority must submit the question in substantially the | ||||||
7 | following form: | ||||||
8 | Shall (name of county) be authorized to impose a | ||||||
9 | retailers' occupation tax and a service occupation tax | ||||||
10 | (commonly referred to as a "sales tax") at a rate of | ||||||
11 | (insert rate) to be used exclusively for school facility | ||||||
12 | purposes? | ||||||
13 | The election authority must record the votes as "Yes" or "No". | ||||||
14 | If a majority of the electors voting on the question vote | ||||||
15 | in the affirmative, then the county may, thereafter, impose the | ||||||
16 | tax. | ||||||
17 | For all regular elections held on or after August 23, 2011 | ||||||
18 | (the effective date of Public Act 97-542), the regional | ||||||
19 | superintendent of schools for the county must, upon receipt of | ||||||
20 | a resolution or resolutions of school district boards that | ||||||
21 | represent more than 50% of the student enrollment within the | ||||||
22 | county, certify the question to the proper election authority | ||||||
23 | for submission to the electors of the county at the next | ||||||
24 | regular election at which the question lawfully may be | ||||||
25 | submitted to the electors, all in accordance with the Election | ||||||
26 | Code. |
| |||||||
| |||||||
1 | For all regular elections held on or after August 23, 2011 | ||||||
2 | (the effective date of Public Act 97-542), the election | ||||||
3 | authority must submit the question in substantially the | ||||||
4 | following form: | ||||||
5 | Shall a retailers' occupation tax and a service | ||||||
6 | occupation tax (commonly referred to as a "sales tax") be | ||||||
7 | imposed in (name of county) at a rate of (insert rate) to | ||||||
8 | be used exclusively for school facility purposes? | ||||||
9 | The election authority must record the votes as "Yes" or "No". | ||||||
10 | If a majority of the electors voting on the question vote | ||||||
11 | in the affirmative, then the tax shall be imposed at the rate | ||||||
12 | set forth in the question. | ||||||
13 | For the purposes of this subsection (c), "enrollment" means | ||||||
14 | the head count of the students residing in the county on the | ||||||
15 | last school day of September of each year, which must be | ||||||
16 | reported on the Illinois State Board of Education Public School | ||||||
17 | Fall Enrollment/Housing Report.
| ||||||
18 | (d) The Department shall immediately pay over to the State | ||||||
19 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
20 | collected under this Section to be deposited into the School | ||||||
21 | Facility Occupation Tax Fund, which shall be an unappropriated | ||||||
22 | trust fund held outside the State treasury. | ||||||
23 | On or before the 25th day of each calendar month, the | ||||||
24 | Department shall prepare and certify to the Comptroller the | ||||||
25 | disbursement of stated sums of money to the regional | ||||||
26 | superintendents of schools in counties from which retailers or |
| |||||||
| |||||||
1 | servicemen have paid taxes or penalties to the Department | ||||||
2 | during the second preceding calendar month. The amount to be | ||||||
3 | paid to each regional superintendent of schools and disbursed | ||||||
4 | to him or her in accordance with Section 3-14.31 of the School | ||||||
5 | Code, is equal to the amount (not including credit memoranda) | ||||||
6 | collected from the county under this Section during the second | ||||||
7 | preceding calendar month by the Department, (i) less 2% of that | ||||||
8 | amount, which shall be deposited into the Tax Compliance and | ||||||
9 | Administration Fund and shall be used by the Department, | ||||||
10 | subject to appropriation, to cover the costs of the Department | ||||||
11 | in administering and enforcing the provisions of this Section, | ||||||
12 | on behalf of the county, (ii) plus an amount that the | ||||||
13 | Department determines is necessary to offset any amounts that | ||||||
14 | were erroneously paid to a different taxing body; (iii) less an | ||||||
15 | amount equal to the amount of refunds made during the second | ||||||
16 | preceding calendar month by the Department on behalf of the | ||||||
17 | county; and (iv) less any amount that the Department determines | ||||||
18 | is necessary to offset any amounts that were payable to a | ||||||
19 | different taxing body but were erroneously paid to the county. | ||||||
20 | When certifying the amount of a monthly disbursement to a | ||||||
21 | regional superintendent of schools under this Section, the | ||||||
22 | Department shall increase or decrease the amounts by an amount | ||||||
23 | necessary to offset any miscalculation of previous | ||||||
24 | disbursements within the previous 6 months from the time a | ||||||
25 | miscalculation is discovered. | ||||||
26 | Within 10 days after receipt by the Comptroller from the |
| |||||||
| |||||||
1 | Department of the disbursement certification to the regional | ||||||
2 | superintendents of the schools provided for in this Section, | ||||||
3 | the Comptroller shall cause the orders to be drawn for the | ||||||
4 | respective amounts in accordance with directions contained in | ||||||
5 | the certification. | ||||||
6 | If the Department determines that a refund should be made | ||||||
7 | under this Section to a claimant instead of issuing a credit | ||||||
8 | memorandum, then the Department shall notify the Comptroller, | ||||||
9 | who shall cause the order to be drawn for the amount specified | ||||||
10 | and to the person named in the notification from the | ||||||
11 | Department. The refund shall be paid by the Treasurer out of | ||||||
12 | the School Facility Occupation Tax Fund.
| ||||||
13 | (e) For the purposes of determining the local governmental | ||||||
14 | unit whose tax is applicable, a retail sale by a producer of | ||||||
15 | coal or another mineral mined in Illinois is a sale at retail | ||||||
16 | at the place where the coal or other mineral mined in Illinois | ||||||
17 | is extracted from the earth. This subsection does not apply to | ||||||
18 | coal or another mineral when it is delivered or shipped by the | ||||||
19 | seller to the purchaser at a point outside Illinois so that the | ||||||
20 | sale is exempt under the United States Constitution as a sale | ||||||
21 | in interstate or foreign commerce. | ||||||
22 | Notwithstanding any other provision of law, for the purpose | ||||||
23 | of determining the local governmental unit whose tax
is | ||||||
24 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
25 | deemed to be a retail sale at the place where the fuel is | ||||||
26 | delivered to the aircraft. For the purposes of this paragraph, |
| |||||||
| |||||||
1 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
2 | the Motor Fuel Tax Law. | ||||||
3 | (f) Nothing in this Section may be construed to authorize a | ||||||
4 | tax to be imposed upon the privilege of engaging in any | ||||||
5 | business that under the Constitution of the United States may | ||||||
6 | not be made the subject of taxation by this State. | ||||||
7 | (g) If a county board imposes a tax under this Section | ||||||
8 | pursuant to a referendum held before August 23, 2011 (the | ||||||
9 | effective date of Public Act 97-542) at a rate below the rate | ||||||
10 | set forth in the question approved by a majority of electors of | ||||||
11 | that county voting on the question as provided in subsection | ||||||
12 | (c), then the county board may, by ordinance, increase the rate | ||||||
13 | of the tax up to the rate set forth in the question approved by | ||||||
14 | a majority of electors of that county voting on the question as | ||||||
15 | provided in subsection (c). If a county board imposes a tax | ||||||
16 | under this Section pursuant to a referendum held before August | ||||||
17 | 23, 2011 (the effective date of Public Act 97-542), then the | ||||||
18 | board may, by ordinance, discontinue or reduce the rate of the | ||||||
19 | tax. If a tax is imposed under this Section pursuant to a | ||||||
20 | referendum held on or after August 23, 2011 (the effective date | ||||||
21 | of Public Act 97-542), then the county board may reduce or | ||||||
22 | discontinue the tax, but only in accordance with subsection | ||||||
23 | (h-5) of this Section. If, however, a school board issues bonds | ||||||
24 | that are secured by the proceeds of the tax under this Section, | ||||||
25 | then the county board may not reduce the tax rate or | ||||||
26 | discontinue the tax if that rate reduction or discontinuance |
| |||||||
| |||||||
1 | would adversely affect the school board's ability to pay the | ||||||
2 | principal and interest on those bonds as they become due or | ||||||
3 | necessitate the extension of additional property taxes to pay | ||||||
4 | the principal and interest on those bonds. If the county board | ||||||
5 | reduces the tax rate or discontinues the tax, then a referendum | ||||||
6 | must be held in accordance with subsection (c) of this Section | ||||||
7 | in order to increase the rate of the tax or to reimpose the | ||||||
8 | discontinued tax. | ||||||
9 | Until January 1, 2014, the results of any election that | ||||||
10 | imposes, reduces, or discontinues a tax under this Section must | ||||||
11 | be certified by the election authority, and any ordinance that | ||||||
12 | increases or lowers the rate or discontinues the tax must be | ||||||
13 | certified by the county clerk and, in each case, filed with the | ||||||
14 | Illinois Department of Revenue either (i) on or before the | ||||||
15 | first day of April, whereupon the Department shall proceed to | ||||||
16 | administer and enforce the tax or change in the rate as of the | ||||||
17 | first day of July next following the filing; or (ii) on or | ||||||
18 | before the first day of October, whereupon the Department shall | ||||||
19 | proceed to administer and enforce the tax or change in the rate | ||||||
20 | as of the first day of January next following the filing. | ||||||
21 | Beginning January 1, 2014, the results of any election that | ||||||
22 | imposes, reduces, or discontinues a tax under this Section must | ||||||
23 | be certified by the election authority, and any ordinance that | ||||||
24 | increases or lowers the rate or discontinues the tax must be | ||||||
25 | certified by the county clerk and, in each case, filed with the | ||||||
26 | Illinois Department of Revenue either (i) on or before the |
| |||||||
| |||||||
1 | first day of May, whereupon the Department shall proceed to | ||||||
2 | administer and enforce the tax or change in the rate as of the | ||||||
3 | first day of July next following the filing; or (ii) on or | ||||||
4 | before the first day of October, whereupon the Department shall | ||||||
5 | proceed to administer and enforce the tax or change in the rate | ||||||
6 | as of the first day of January next following the filing. | ||||||
7 | (h) For purposes of this Section, "school facility | ||||||
8 | purposes" means (i) the acquisition, development, | ||||||
9 | construction, reconstruction, rehabilitation, improvement, | ||||||
10 | financing, architectural planning, and installation of capital | ||||||
11 | facilities consisting of buildings, structures, and durable | ||||||
12 | equipment and for the acquisition and improvement of real | ||||||
13 | property and interest in real property required, or expected to | ||||||
14 | be required, in connection with the capital facilities and (ii) | ||||||
15 | the payment of bonds or other obligations heretofore or | ||||||
16 | hereafter issued, including bonds or other obligations | ||||||
17 | heretofore or hereafter issued to refund or to continue to | ||||||
18 | refund bonds or other obligations issued, for school facility | ||||||
19 | purposes, provided that the taxes levied to pay those bonds are | ||||||
20 | abated by the amount of the taxes imposed under this Section | ||||||
21 | that are used to pay those bonds. "School-facility purposes" | ||||||
22 | also includes fire prevention, safety, energy conservation, | ||||||
23 | accessibility, school security, and specified repair purposes | ||||||
24 | set forth under Section 17-2.11 of the School Code. | ||||||
25 | (h-5) A county board in a county where a tax has been | ||||||
26 | imposed under this Section pursuant to a referendum held on or |
| |||||||
| |||||||
1 | after August 23, 2011 (the effective date of Public Act 97-542) | ||||||
2 | may, by ordinance or resolution, submit to the voters of the | ||||||
3 | county the question of reducing or discontinuing the tax. In | ||||||
4 | the ordinance or resolution, the county board shall certify the | ||||||
5 | question to the proper election authority in accordance with | ||||||
6 | the Election Code. The election authority must submit the | ||||||
7 | question in substantially the following form: | ||||||
8 | Shall the school facility retailers' occupation tax | ||||||
9 | and service occupation tax (commonly referred to as the | ||||||
10 | "school facility sales tax") currently imposed in (name of | ||||||
11 | county) at a rate of (insert rate) be (reduced to (insert | ||||||
12 | rate))(discontinued)? | ||||||
13 | If a majority of the electors voting on the question vote in | ||||||
14 | the affirmative, then, subject to the provisions of subsection | ||||||
15 | (g) of this Section, the tax shall be reduced or discontinued | ||||||
16 | as set forth in the question. | ||||||
17 | (i) This Section does not apply to Cook County. | ||||||
18 | (j) This Section may be cited as the County School Facility | ||||||
19 | Occupation Tax Law.
| ||||||
20 | (Source: P.A. 98-584, eff. 8-27-13; 99-143, eff. 7-27-15; | ||||||
21 | 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
| ||||||
22 | (55 ILCS 5/5-1008.5)
| ||||||
23 | Sec. 5-1008.5. Use and occupation taxes.
| ||||||
24 | (a) The Rock Island County Board may adopt a resolution | ||||||
25 | that authorizes a
referendum on
the
question of whether the |
| |||||||
| |||||||
1 | county shall be authorized to impose a retailers'
occupation | ||||||
2 | tax, a service occupation tax, and a use tax
at a rate of 1/4 of | ||||||
3 | 1% on behalf of the economic
development
activities of Rock | ||||||
4 | Island County and communities located within the county. The
| ||||||
5 | county board shall certify the question
to the proper election | ||||||
6 | authorities who shall submit the question to the voters
of the | ||||||
7 | county at the next regularly scheduled election in accordance
| ||||||
8 | with the general election law. The question shall
be in | ||||||
9 | substantially the following form:
| ||||||
10 | Shall Rock Island County be authorized to impose a | ||||||
11 | retailers'
occupation tax, a service occupation tax, and a | ||||||
12 | use tax at the rate of 1/4 of
1%
for the sole purpose of | ||||||
13 | economic development activities, including creation and
| ||||||
14 | retention of job
opportunities, support of affordable | ||||||
15 | housing opportunities, and enhancement of
quality of life | ||||||
16 | improvements?
| ||||||
17 | Votes shall be recorded as "yes" or "no". If a majority of | ||||||
18 | all votes cast on
the proposition are in favor of the | ||||||
19 | proposition, the county is authorized to
impose the tax.
| ||||||
20 | (b) The county shall impose the retailers'
occupation tax | ||||||
21 | upon all persons engaged in the business of selling tangible
| ||||||
22 | personal property at retail in the county, at the
rate approved | ||||||
23 | by referendum, on the
gross receipts from the sales made in the | ||||||
24 | course of those businesses within
the county. This additional | ||||||
25 | tax may not be imposed on the sale of food for
human | ||||||
26 | consumption that is to be consumed off the premises where it is |
| |||||||
| |||||||
1 | sold
(other than alcoholic beverages, soft drinks, and food | ||||||
2 | that has been prepared
for immediate consumption) and | ||||||
3 | prescription and non-prescription medicines,
drugs, medical | ||||||
4 | appliances and insulin, urine testing materials, syringes, and
| ||||||
5 | needles used by diabetics. The tax imposed under this Section | ||||||
6 | and all civil
penalties that may be assessed as an incident of | ||||||
7 | the tax shall be collected
and enforced by the Department of | ||||||
8 | Revenue. The Department has
full power to administer and | ||||||
9 | enforce this Section; to collect all taxes
and penalties so | ||||||
10 | collected in the manner provided in this Section; and to
| ||||||
11 | determine
all rights to credit memoranda arising on account of | ||||||
12 | the erroneous payment
of tax or penalty under this Section. In | ||||||
13 | the administration of, and compliance
with,
this Section, the | ||||||
14 | Department and persons who are subject to this Section
shall | ||||||
15 | (i) have the same rights, remedies, privileges, immunities, | ||||||
16 | powers and
duties, (ii) be subject to the same conditions, | ||||||
17 | restrictions, limitations,
penalties, exclusions, exemptions, | ||||||
18 | and definitions of terms, and (iii) employ
the same modes of | ||||||
19 | procedure as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, | ||||||
20 | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect
to | ||||||
21 | all provisions
other than the State rate of tax), 2-15 through | ||||||
22 | 2-70, 2a, 2b, 2c, 3
(except as to
the
disposition of taxes and | ||||||
23 | penalties collected and provisions related to
quarter monthly | ||||||
24 | payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, 6, | ||||||
25 | 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the Retailers' | ||||||
26 | Occupation Tax Act and Section 3-7 of the Uniform Penalty
and |
| |||||||
| |||||||
1 | Interest Act, as fully as if those provisions were set forth in | ||||||
2 | this
subsection.
| ||||||
3 | Persons subject to any tax imposed under this subsection | ||||||
4 | may reimburse
themselves for their seller's tax liability by | ||||||
5 | separately stating
the tax as an additional charge, which | ||||||
6 | charge may be stated in combination,
in a single amount, with | ||||||
7 | State taxes that sellers are required to collect,
in accordance | ||||||
8 | with bracket schedules prescribed by the
Department.
| ||||||
9 | Whenever the Department determines that a refund should be | ||||||
10 | made under this
subsection to a claimant instead of issuing a | ||||||
11 | credit memorandum, the Department
shall notify the State | ||||||
12 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
13 | amount specified, and to the person named, in the notification
| ||||||
14 | from the Department. The refund shall be paid by the State | ||||||
15 | Treasurer out
of the tax fund referenced under
paragraph (g) of | ||||||
16 | this Section.
| ||||||
17 | If a tax is imposed under this subsection (b), a tax shall | ||||||
18 | also be
imposed at the same rate under subsections (c) and (d) | ||||||
19 | of this Section.
| ||||||
20 | For the purpose of determining whether a tax authorized | ||||||
21 | under this Section
is applicable, a retail sale, by a producer | ||||||
22 | of coal or another mineral mined
in Illinois, is a sale at | ||||||
23 | retail at the place where the coal or other mineral
mined in | ||||||
24 | Illinois is extracted from the earth. This paragraph does not
| ||||||
25 | apply to coal or another mineral when it is delivered or | ||||||
26 | shipped by the seller
to the purchaser at a point outside |
| |||||||
| |||||||
1 | Illinois so that the sale is exempt
under the federal | ||||||
2 | Constitution as a sale in interstate or foreign commerce.
| ||||||
3 | Notwithstanding any other provision of law, for the purpose | ||||||
4 | of determining whether a tax authorized under this Section
is | ||||||
5 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
6 | deemed to be a retail sale at the place where the fuel is | ||||||
7 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
8 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
9 | the Motor Fuel Tax Law. | ||||||
10 | Nothing in this Section shall be construed to authorize the | ||||||
11 | county
to impose a tax upon the privilege of engaging in any
| ||||||
12 | business that under the Constitution of the United States may | ||||||
13 | not be made
the subject of taxation by this State.
| ||||||
14 | (c) If a tax has been imposed under subsection (b), a
| ||||||
15 | service occupation tax shall
also be imposed at the same rate | ||||||
16 | upon all persons engaged, in the county, in
the business
of | ||||||
17 | making sales of service, who, as an incident to making those | ||||||
18 | sales of
service, transfer tangible personal property within | ||||||
19 | the county
as an incident to a sale of service.
This additional | ||||||
20 | tax may not be imposed on the sale of food for human
| ||||||
21 | consumption that is to be consumed off the premises where it is | ||||||
22 | sold (other
than alcoholic beverages, soft drinks, and food | ||||||
23 | that has been prepared for
immediate consumption) and | ||||||
24 | prescription and non-prescription medicines, drugs,
medical | ||||||
25 | appliances and insulin, urine testing materials, syringes, and | ||||||
26 | needles
used by diabetics.
The tax imposed under this |
| |||||||
| |||||||
1 | subsection and all civil penalties that may be
assessed as an | ||||||
2 | incident of the tax shall be collected and enforced by the
| ||||||
3 | Department of Revenue. The Department has
full power to
| ||||||
4 | administer and enforce this paragraph; to collect all taxes and | ||||||
5 | penalties
due under this Section; to dispose of taxes and | ||||||
6 | penalties so collected in the
manner
provided in this Section; | ||||||
7 | and to determine all rights to credit memoranda
arising on | ||||||
8 | account of the erroneous payment of tax or penalty under this
| ||||||
9 | Section.
In the administration of, and compliance with this | ||||||
10 | paragraph, the
Department and persons who are subject to this | ||||||
11 | paragraph shall (i) have the
same rights, remedies, privileges, | ||||||
12 | immunities, powers, and duties, (ii) be
subject to the same | ||||||
13 | conditions, restrictions, limitations, penalties,
exclusions, | ||||||
14 | exemptions, and definitions of terms, and (iii) employ the same
| ||||||
15 | modes
of procedure as are prescribed in Sections 2 (except that | ||||||
16 | the
reference to State in the definition of supplier | ||||||
17 | maintaining a place of
business in this State shall mean the | ||||||
18 | county), 2a, 2b, 3 through
3-55 (in respect to all provisions | ||||||
19 | other than the State rate of
tax), 4 (except that the reference | ||||||
20 | to the State shall be to the county),
5, 7, 8 (except that the | ||||||
21 | jurisdiction to which the tax shall be a debt to
the extent | ||||||
22 | indicated in that Section 8 shall be the county), 9 (except as
| ||||||
23 | to the disposition of taxes and penalties collected, and except | ||||||
24 | that
the returned merchandise credit for this tax may not be | ||||||
25 | taken against any
State tax), 11, 12 (except the reference to | ||||||
26 | Section 2b of the
Retailers' Occupation Tax Act), 13 (except |
| |||||||
| |||||||
1 | that any reference to the State
shall mean the county), 15, 16,
| ||||||
2 | 17, 18, 19 and 20 of the Service Occupation Tax Act and Section | ||||||
3 | 3-7 of
the Uniform Penalty and Interest Act, as fully as if | ||||||
4 | those provisions were
set forth in this subsection.
| ||||||
5 | Persons subject to any tax imposed under the authority | ||||||
6 | granted in
this subsection may reimburse themselves for their | ||||||
7 | serviceman's tax liability
by separately stating the tax as an | ||||||
8 | additional charge, which
charge may be stated in combination, | ||||||
9 | in a single amount, with State tax
that servicemen are | ||||||
10 | authorized to collect under the Service Use Tax Act, in
| ||||||
11 | accordance with bracket schedules prescribed by the | ||||||
12 | Department.
| ||||||
13 | Whenever the Department determines that a refund should be | ||||||
14 | made under this
subsection to a claimant instead of issuing a | ||||||
15 | credit memorandum, the Department
shall notify the State | ||||||
16 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
17 | amount specified, and to the person named, in the notification
| ||||||
18 | from the Department. The refund shall be paid by the State | ||||||
19 | Treasurer out
of the tax fund referenced under
paragraph (g) of | ||||||
20 | this Section.
| ||||||
21 | Nothing in this paragraph shall be construed to authorize | ||||||
22 | the county
to impose a tax upon the privilege of engaging in | ||||||
23 | any business that under
the Constitution of the United States | ||||||
24 | may not be made the subject of taxation
by the State.
| ||||||
25 | (d) If a tax has been imposed under subsection (b), a
use | ||||||
26 | tax shall
also be imposed at the same rate upon the privilege |
| |||||||
| |||||||
1 | of using, in the
county, any item of
tangible personal property | ||||||
2 | that is purchased outside the county at
retail from a retailer, | ||||||
3 | and that is titled or registered at a location within
the | ||||||
4 | county with an agency of
this State's government.
This | ||||||
5 | additional tax may not be imposed on the sale of food for human
| ||||||
6 | consumption that is to be consumed off the premises where it is | ||||||
7 | sold (other
than alcoholic beverages, soft drinks, and food | ||||||
8 | that has been prepared for
immediate consumption) and | ||||||
9 | prescription and non-prescription medicines, drugs,
medical | ||||||
10 | appliances and insulin, urine testing materials, syringes, and | ||||||
11 | needles
used by diabetics.
"Selling price" is
defined as in the | ||||||
12 | Use Tax Act. The tax shall be collected from persons whose
| ||||||
13 | Illinois address for titling or registration purposes is given | ||||||
14 | as being in
the county. The tax shall be collected by the | ||||||
15 | Department of Revenue
for
the county. The tax must be paid to | ||||||
16 | the State,
or an exemption determination must be obtained from | ||||||
17 | the Department of
Revenue, before the title or certificate of | ||||||
18 | registration for the property
may be issued. The tax or proof | ||||||
19 | of exemption may be transmitted to the
Department by way of the | ||||||
20 | State agency with which, or the State officer with
whom, the | ||||||
21 | tangible personal property must be titled or registered if the
| ||||||
22 | Department and the State agency or State officer determine that | ||||||
23 | this
procedure will expedite the processing of applications for | ||||||
24 | title or
registration.
| ||||||
25 | The Department has full power to administer and enforce | ||||||
26 | this
paragraph; to collect all taxes, penalties, and interest |
| |||||||
| |||||||
1 | due under this
Section; to
dispose of taxes, penalties, and | ||||||
2 | interest so collected in the manner
provided in this Section; | ||||||
3 | and to determine all rights to credit memoranda or
refunds | ||||||
4 | arising on account of the erroneous payment of tax, penalty, or
| ||||||
5 | interest under this Section. In the administration of, and | ||||||
6 | compliance with,
this
subsection, the Department and persons | ||||||
7 | who are subject to this paragraph
shall (i) have the same | ||||||
8 | rights, remedies, privileges, immunities, powers,
and duties, | ||||||
9 | (ii) be subject to the same conditions, restrictions, | ||||||
10 | limitations,
penalties, exclusions, exemptions, and | ||||||
11 | definitions of terms,
and (iii) employ the same modes of | ||||||
12 | procedure as are prescribed in Sections 2
(except the | ||||||
13 | definition of "retailer maintaining a place of business in this
| ||||||
14 | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, | ||||||
15 | 7, 8 (except that the jurisdiction to which the tax shall be a | ||||||
16 | debt to
the extent indicated in that Section 8 shall be the | ||||||
17 | county), 9 (except
provisions relating to quarter
monthly | ||||||
18 | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 | ||||||
19 | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and | ||||||
20 | Interest Act, that are not inconsistent with this
paragraph, as | ||||||
21 | fully as if those provisions were set forth in this subsection.
| ||||||
22 | Whenever the Department determines that a refund should be | ||||||
23 | made under this
subsection to a claimant instead of issuing a | ||||||
24 | credit memorandum, the Department
shall notify the State | ||||||
25 | Comptroller, who shall cause the order
to be drawn for the | ||||||
26 | amount specified, and to the person named, in the
notification |
| |||||||
| |||||||
1 | from the Department. The refund shall be paid by the State
| ||||||
2 | Treasurer out of the tax fund referenced
under paragraph (g) of | ||||||
3 | this Section.
| ||||||
4 | (e) A certificate of registration issued by the State | ||||||
5 | Department of
Revenue to a retailer under the Retailers' | ||||||
6 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
7 | shall permit the registrant to engage in a
business that is | ||||||
8 | taxed under the tax imposed under paragraphs (b), (c),
or (d) | ||||||
9 | of this Section and no additional registration shall be | ||||||
10 | required.
A certificate issued under the Use Tax Act or the | ||||||
11 | Service Use Tax
Act shall be applicable with regard to any tax | ||||||
12 | imposed under paragraph (c)
of this Section.
| ||||||
13 | (f) The results of any election authorizing a proposition | ||||||
14 | to impose a tax
under this Section or effecting a change in the | ||||||
15 | rate of tax shall be certified
by the proper election | ||||||
16 | authorities and filed with the Illinois Department on or
before | ||||||
17 | the first day of October. In addition, an ordinance imposing,
| ||||||
18 | discontinuing, or effecting a change in the rate of tax under | ||||||
19 | this
Section shall be adopted and a certified copy of the | ||||||
20 | ordinance filed with the
Department
on or before the first day | ||||||
21 | of October. After proper receipt of the
certifications, the | ||||||
22 | Department shall proceed to administer and enforce this
Section | ||||||
23 | as of the first day of January next following the adoption and | ||||||
24 | filing.
| ||||||
25 | (g) The Department of Revenue shall, upon collecting any | ||||||
26 | taxes and penalties
as
provided in this Section, pay the taxes |
| |||||||
| |||||||
1 | and penalties over to the State
Treasurer as
trustee for the | ||||||
2 | county. The taxes and penalties shall be held in a trust
fund | ||||||
3 | outside
the State Treasury. On or before the 25th day of each | ||||||
4 | calendar month, the
Department of Revenue shall prepare and | ||||||
5 | certify to the Comptroller of
the State of Illinois the amount | ||||||
6 | to be paid to the county, which shall be
the balance in the | ||||||
7 | fund, less any amount determined by the Department
to be | ||||||
8 | necessary for the payment of refunds. Within 10 days after | ||||||
9 | receipt by
the Comptroller of the certification of the amount | ||||||
10 | to be paid to the
county, the Comptroller shall cause an order | ||||||
11 | to be drawn for payment
for the amount in accordance with the | ||||||
12 | directions contained in the
certification.
Amounts received | ||||||
13 | from the tax imposed under this Section shall be used only for
| ||||||
14 | the
economic development activities of the county and | ||||||
15 | communities located within
the county.
| ||||||
16 | (h) When certifying the amount of a monthly disbursement to | ||||||
17 | the county
under this Section, the Department shall increase or | ||||||
18 | decrease the amounts by an
amount necessary to offset any | ||||||
19 | miscalculation of previous disbursements. The
offset amount | ||||||
20 | shall be the amount erroneously disbursed within the previous 6
| ||||||
21 | months from the time a miscalculation is discovered.
| ||||||
22 | (i) This Section may be cited as the Rock Island County
Use | ||||||
23 | and Occupation Tax Law.
| ||||||
24 | (Source: P.A. 90-415, eff. 8-15-97.)
| ||||||
25 | Section 20. The Illinois Municipal Code is amended by |
| |||||||
| |||||||
1 | changing Sections 8-11-1, 8-11-1.3, 8-11-1.6, and 11-74.3-6 as | ||||||
2 | follows:
| ||||||
3 | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
| ||||||
4 | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax | ||||||
5 | Act. The
corporate authorities of a home rule municipality may
| ||||||
6 | impose a tax upon all persons engaged in the business of | ||||||
7 | selling tangible
personal property, other than an item of | ||||||
8 | tangible personal property titled
or registered with an agency | ||||||
9 | of this State's government, at retail in the
municipality on | ||||||
10 | the gross receipts from these sales made in
the course of such | ||||||
11 | business. If imposed, the tax shall only
be imposed in 1/4% | ||||||
12 | increments. On and after September 1, 1991, this
additional tax | ||||||
13 | may not be imposed on the sales of food for human
consumption | ||||||
14 | that is to be consumed off the premises where it
is sold (other | ||||||
15 | than alcoholic beverages, soft drinks and food that has
been | ||||||
16 | prepared for immediate consumption) and prescription and
| ||||||
17 | nonprescription medicines, drugs, medical appliances and | ||||||
18 | insulin, urine
testing materials, syringes and needles used by | ||||||
19 | diabetics. The tax imposed
by a home rule municipality under | ||||||
20 | this Section and all
civil penalties that may be assessed as an | ||||||
21 | incident of the tax shall
be collected and enforced by the | ||||||
22 | State Department of
Revenue. The certificate of registration | ||||||
23 | that is issued by
the Department to a retailer under the | ||||||
24 | Retailers' Occupation Tax Act
shall permit the retailer to | ||||||
25 | engage in a business that is taxable
under any ordinance or |
| |||||||
| |||||||
1 | resolution enacted pursuant to
this Section without | ||||||
2 | registering separately with the Department under such
| ||||||
3 | ordinance or resolution or under this Section. The Department | ||||||
4 | shall have
full power to administer and enforce this Section; | ||||||
5 | to collect all taxes and
penalties due hereunder; to dispose of | ||||||
6 | taxes and penalties so collected in
the manner hereinafter | ||||||
7 | provided; and to determine all rights to
credit memoranda | ||||||
8 | arising on account of the erroneous payment of tax or
penalty | ||||||
9 | hereunder. In the administration of, and compliance with, this
| ||||||
10 | Section the Department and persons who are subject to this | ||||||
11 | Section shall
have the same rights, remedies, privileges, | ||||||
12 | immunities, powers and duties,
and be subject to the same | ||||||
13 | conditions, restrictions, limitations, penalties
and | ||||||
14 | definitions of terms, and employ the same modes of procedure, | ||||||
15 | as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, | ||||||
16 | 1m, 1n, 2 through
2-65 (in
respect to all provisions therein | ||||||
17 | other than the State rate of tax), 2c, 3
(except as to the | ||||||
18 | disposition of taxes and penalties collected), 4, 5, 5a,
5b, | ||||||
19 | 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, | ||||||
20 | 9, 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and | ||||||
21 | Section 3-7 of the
Uniform Penalty and Interest Act, as fully | ||||||
22 | as if those provisions were
set forth herein.
| ||||||
23 | No tax may be imposed by a home rule municipality under | ||||||
24 | this Section
unless the municipality also imposes a tax at the | ||||||
25 | same rate under Section
8-11-5 of this Act.
| ||||||
26 | Persons subject to any tax imposed under the authority |
| |||||||
| |||||||
1 | granted in this
Section may reimburse themselves for their | ||||||
2 | seller's tax liability hereunder
by separately stating that tax | ||||||
3 | as an additional charge, which charge may be
stated in | ||||||
4 | combination, in a single amount, with State tax which sellers | ||||||
5 | are
required to collect under the Use Tax Act, pursuant to such | ||||||
6 | bracket
schedules as the Department may prescribe.
| ||||||
7 | Whenever the Department determines that a refund should be | ||||||
8 | made under
this Section to a claimant instead of issuing a | ||||||
9 | credit memorandum, the
Department shall notify the State | ||||||
10 | Comptroller, who shall cause the
order to be drawn for the | ||||||
11 | amount specified and to the person named
in the notification | ||||||
12 | from the Department. The refund shall be paid by the
State | ||||||
13 | Treasurer out of the home rule municipal retailers' occupation | ||||||
14 | tax fund.
| ||||||
15 | The Department shall immediately pay over to the State
| ||||||
16 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
17 | collected
hereunder. | ||||||
18 | As soon as possible after the first day of each month, | ||||||
19 | beginning January 1, 2011, upon certification of the Department | ||||||
20 | of Revenue, the Comptroller shall order transferred, and the | ||||||
21 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
22 | local sales tax increment, as defined in the Innovation | ||||||
23 | Development and Economy Act, collected under this Section | ||||||
24 | during the second preceding calendar month for sales within a | ||||||
25 | STAR bond district. | ||||||
26 | After the monthly transfer to the STAR Bonds Revenue Fund, |
| |||||||
| |||||||
1 | on or before the 25th day of each calendar month, the
| ||||||
2 | Department shall prepare and certify to the Comptroller the | ||||||
3 | disbursement of
stated sums of money to named municipalities, | ||||||
4 | the municipalities to be
those from which retailers have paid | ||||||
5 | taxes or penalties hereunder to the
Department during the | ||||||
6 | second preceding calendar month. The amount to be
paid to each | ||||||
7 | municipality shall be the amount (not including credit
| ||||||
8 | memoranda) collected hereunder during the second preceding | ||||||
9 | calendar month
by the Department plus an amount the Department | ||||||
10 | determines is necessary to
offset any amounts that were | ||||||
11 | erroneously paid to a different
taxing body, and not including | ||||||
12 | an amount equal to the amount of refunds
made during the second | ||||||
13 | preceding calendar month by the Department on
behalf of such | ||||||
14 | municipality, and not including any amount that the Department
| ||||||
15 | determines is necessary to offset any amounts that were payable | ||||||
16 | to a
different taxing body but were erroneously paid to the | ||||||
17 | municipality, and not including any amounts that are | ||||||
18 | transferred to the STAR Bonds Revenue Fund. Within
10 days | ||||||
19 | after receipt by the Comptroller of the disbursement | ||||||
20 | certification
to the municipalities provided for in this | ||||||
21 | Section to be given to the
Comptroller by the Department, the | ||||||
22 | Comptroller shall cause the orders to be
drawn for the | ||||||
23 | respective amounts in accordance with the directions
contained | ||||||
24 | in the certification.
| ||||||
25 | In addition to the disbursement required by the preceding | ||||||
26 | paragraph and
in order to mitigate delays caused by |
| |||||||
| |||||||
1 | distribution procedures, an
allocation shall, if requested, be | ||||||
2 | made within 10 days after January 14,
1991, and in November of | ||||||
3 | 1991 and each year thereafter, to each
municipality that | ||||||
4 | received more than $500,000 during the preceding fiscal
year, | ||||||
5 | (July 1 through June 30) whether collected by the municipality | ||||||
6 | or
disbursed by the Department as required by this Section. | ||||||
7 | Within 10 days
after January 14, 1991, participating | ||||||
8 | municipalities shall notify the
Department in writing of their | ||||||
9 | intent to participate. In addition, for the
initial | ||||||
10 | distribution, participating municipalities shall certify to | ||||||
11 | the
Department the amounts collected by the municipality for | ||||||
12 | each month under
its home rule occupation and service | ||||||
13 | occupation tax during the period July
1, 1989 through June 30, | ||||||
14 | 1990. The allocation within 10 days after January
14, 1991, | ||||||
15 | shall be in an amount equal to the monthly average of these
| ||||||
16 | amounts, excluding the 2 months of highest receipts. The | ||||||
17 | monthly average
for the period of July 1, 1990 through June 30, | ||||||
18 | 1991 will be determined as
follows: the amounts collected by | ||||||
19 | the municipality under its home rule
occupation and service | ||||||
20 | occupation tax during the period of July 1, 1990
through | ||||||
21 | September 30, 1990, plus amounts collected by the Department | ||||||
22 | and
paid to such municipality through June 30, 1991, excluding | ||||||
23 | the 2 months of
highest receipts. The monthly average for each | ||||||
24 | subsequent period of July 1
through June 30 shall be an amount | ||||||
25 | equal to the monthly distribution made
to each such | ||||||
26 | municipality under the preceding paragraph during this period,
|
| |||||||
| |||||||
1 | excluding the 2 months of highest receipts. The distribution | ||||||
2 | made in
November 1991 and each year thereafter under this | ||||||
3 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
4 | amount allocated and disbursed
under this paragraph in the | ||||||
5 | preceding period of July 1 through June 30.
The Department | ||||||
6 | shall prepare and certify to the Comptroller for
disbursement | ||||||
7 | the allocations made in accordance with this paragraph.
| ||||||
8 | For the purpose of determining the local governmental unit | ||||||
9 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
10 | other mineral
mined in Illinois is a sale at retail at the | ||||||
11 | place where the coal or
other mineral mined in Illinois is | ||||||
12 | extracted from the earth. This
paragraph does not apply to coal | ||||||
13 | or other mineral when it is delivered
or shipped by the seller | ||||||
14 | to the purchaser at a point outside Illinois so
that the sale | ||||||
15 | is exempt under the United States Constitution as a sale in
| ||||||
16 | interstate or foreign commerce.
| ||||||
17 | Notwithstanding any other provision of law, for the purpose | ||||||
18 | of determining the local governmental unit whose tax
is | ||||||
19 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
20 | deemed to be a retail sale at the place where the fuel is | ||||||
21 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
22 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
23 | the Motor Fuel Tax Law. | ||||||
24 | Nothing in this Section shall be construed to authorize a
| ||||||
25 | municipality to impose a tax upon the privilege of engaging in | ||||||
26 | any
business which under the Constitution of the United States |
| |||||||
| |||||||
1 | may not be
made the subject of taxation by this State.
| ||||||
2 | An ordinance or resolution imposing or discontinuing a tax | ||||||
3 | hereunder or
effecting a change in the rate thereof shall be | ||||||
4 | adopted and a certified
copy thereof filed with the Department | ||||||
5 | on or before the first day of June,
whereupon the Department | ||||||
6 | shall proceed to administer and enforce this
Section as of the | ||||||
7 | first day of September next following the
adoption and filing. | ||||||
8 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
9 | or discontinuing the tax hereunder or effecting a change in the
| ||||||
10 | rate thereof shall be adopted and a certified copy thereof | ||||||
11 | filed with the
Department on or before the first day of July, | ||||||
12 | whereupon the Department
shall proceed to administer and | ||||||
13 | enforce this Section as of the first day of
October next | ||||||
14 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
15 | an ordinance or resolution imposing or discontinuing the tax | ||||||
16 | hereunder or
effecting a change in the rate thereof shall be | ||||||
17 | adopted and a certified
copy thereof filed with the Department | ||||||
18 | on or before the first day of
October, whereupon the Department | ||||||
19 | shall proceed to administer and enforce
this Section as of the | ||||||
20 | first day of January next following the
adoption and filing.
| ||||||
21 | However, a municipality located in a county with a population | ||||||
22 | in excess of
3,000,000 that elected to become a home rule unit | ||||||
23 | at the general primary
election in
1994 may adopt an ordinance | ||||||
24 | or resolution imposing the tax under this Section
and file a | ||||||
25 | certified copy of the ordinance or resolution with the | ||||||
26 | Department on
or before July 1, 1994. The Department shall then |
| |||||||
| |||||||
1 | proceed to administer and
enforce this Section as of October 1, | ||||||
2 | 1994.
Beginning April 1, 1998, an ordinance or
resolution | ||||||
3 | imposing or
discontinuing the tax hereunder or effecting a | ||||||
4 | change in the rate thereof shall
either (i) be adopted and a | ||||||
5 | certified copy thereof filed with the Department on
or
before | ||||||
6 | the first day of April, whereupon the Department shall proceed | ||||||
7 | to
administer and enforce this Section as of the first day of | ||||||
8 | July next following
the adoption and filing; or (ii) be adopted | ||||||
9 | and a certified copy thereof filed
with the Department on or | ||||||
10 | before the first day of October, whereupon the
Department shall | ||||||
11 | proceed to administer and enforce this Section as of the first
| ||||||
12 | day of January next following the adoption and filing.
| ||||||
13 | When certifying the amount of a monthly disbursement to a | ||||||
14 | municipality
under this Section, the Department shall increase | ||||||
15 | or decrease the amount by
an amount necessary to offset any | ||||||
16 | misallocation of previous disbursements.
The offset amount | ||||||
17 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
18 | months from the time a misallocation is discovered.
| ||||||
19 | Any unobligated balance remaining in the Municipal | ||||||
20 | Retailers' Occupation
Tax Fund on December 31, 1989, which fund | ||||||
21 | was abolished by Public Act
85-1135, and all receipts of | ||||||
22 | municipal tax as a result of audits of
liability periods prior | ||||||
23 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
24 | Fund for distribution as provided by this Section prior to
the | ||||||
25 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
26 | as a
result of an assessment not arising from an audit, for |
| |||||||
| |||||||
1 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
2 | the Local Government Tax Fund
for distribution before July 1, | ||||||
3 | 1990, as provided by this Section prior to
the enactment of | ||||||
4 | Public Act 85-1135; and on and after July 1,
1990, all such | ||||||
5 | receipts shall be distributed as provided in Section
6z-18 of | ||||||
6 | the State Finance Act.
| ||||||
7 | As used in this Section, "municipal" and "municipality" | ||||||
8 | means a city,
village or incorporated town, including an | ||||||
9 | incorporated town that has
superseded a civil township.
| ||||||
10 | This Section shall be known and may be cited as the Home | ||||||
11 | Rule Municipal
Retailers' Occupation Tax Act.
| ||||||
12 | (Source: P.A. 99-217, eff. 7-31-15.)
| ||||||
13 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| ||||||
14 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||||||
15 | Occupation Tax Act. The corporate authorities of a non-home | ||||||
16 | rule municipality may impose
a tax upon all persons engaged in | ||||||
17 | the business of selling tangible
personal property, other than | ||||||
18 | on an item of tangible personal property
which is titled and | ||||||
19 | registered by an agency of this State's Government,
at retail | ||||||
20 | in the municipality for expenditure on
public infrastructure or | ||||||
21 | for property tax relief or both as defined in
Section 8-11-1.2 | ||||||
22 | if approved by
referendum as provided in Section 8-11-1.1, of | ||||||
23 | the gross receipts from such
sales made in the course of such | ||||||
24 | business.
If the tax is approved by referendum on or after July | ||||||
25 | 14, 2010 (the effective date of Public Act 96-1057), the |
| |||||||
| |||||||
1 | corporate authorities of a non-home rule municipality may, | ||||||
2 | until December 31, 2020, use the proceeds of the tax for | ||||||
3 | expenditure on municipal operations, in addition to or in lieu | ||||||
4 | of any expenditure on public infrastructure or for property tax | ||||||
5 | relief. The tax imposed may not be more than 1% and may be | ||||||
6 | imposed only in
1/4% increments. The tax may not be imposed on | ||||||
7 | the sale of food for human
consumption that is
to be consumed | ||||||
8 | off the premises where it is sold (other than alcoholic
| ||||||
9 | beverages, soft drinks, and food that has been prepared for | ||||||
10 | immediate
consumption) and prescription and nonprescription | ||||||
11 | medicines, drugs, medical
appliances, and insulin, urine | ||||||
12 | testing materials, syringes, and needles used by
diabetics.
The | ||||||
13 | tax imposed by a
municipality pursuant to this Section and all | ||||||
14 | civil penalties that may be
assessed as an incident thereof | ||||||
15 | shall be collected and enforced by the
State Department of | ||||||
16 | Revenue. The certificate of registration which is
issued by the | ||||||
17 | Department to a retailer under the Retailers' Occupation Tax
| ||||||
18 | Act shall permit such retailer to engage in a business which is | ||||||
19 | taxable
under any ordinance or resolution enacted pursuant to
| ||||||
20 | this Section without registering separately with the | ||||||
21 | Department under
such ordinance or resolution or under this | ||||||
22 | Section. The Department
shall have full power to administer and | ||||||
23 | enforce this Section; to collect
all taxes and penalties due | ||||||
24 | hereunder; to dispose of taxes and penalties
so collected in | ||||||
25 | the manner hereinafter provided, and to determine all
rights to | ||||||
26 | credit memoranda, arising on account of the erroneous payment
|
| |||||||
| |||||||
1 | of tax or penalty hereunder. In the administration of, and | ||||||
2 | compliance
with, this Section, the Department and persons who | ||||||
3 | are subject to this
Section shall have the same rights, | ||||||
4 | remedies, privileges, immunities,
powers and duties, and be | ||||||
5 | subject to the same conditions, restrictions,
limitations, | ||||||
6 | penalties and definitions of terms, and employ the same
modes | ||||||
7 | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, | ||||||
8 | 1e,
1f, 1i, 1j, 2 through 2-65 (in respect to all provisions | ||||||
9 | therein other than
the State rate of tax), 2c, 3 (except as to | ||||||
10 | the disposition of taxes and
penalties collected), 4, 5, 5a, | ||||||
11 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, | ||||||
12 | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act | ||||||
13 | and Section 3-7 of the Uniform Penalty and Interest
Act as | ||||||
14 | fully as if those provisions were set forth herein.
| ||||||
15 | No municipality may impose a tax under this Section unless | ||||||
16 | the municipality
also imposes a tax at the same rate under | ||||||
17 | Section 8-11-1.4 of this Code.
| ||||||
18 | Persons subject to any tax imposed pursuant to the | ||||||
19 | authority granted
in this Section may reimburse themselves for | ||||||
20 | their seller's tax
liability hereunder by separately stating | ||||||
21 | such tax as an additional
charge, which charge may be stated in | ||||||
22 | combination, in a single amount,
with State tax which sellers | ||||||
23 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
24 | bracket schedules as the Department may prescribe.
| ||||||
25 | Whenever the Department determines that a refund should be | ||||||
26 | made under
this Section to a claimant instead of issuing a |
| |||||||
| |||||||
1 | credit memorandum, the
Department shall notify the State | ||||||
2 | Comptroller, who shall cause the
order to be drawn for the | ||||||
3 | amount specified, and to the person named,
in such notification | ||||||
4 | from the Department. Such refund shall be paid by
the State | ||||||
5 | Treasurer out of the non-home rule municipal retailers'
| ||||||
6 | occupation tax fund.
| ||||||
7 | The Department shall forthwith pay over to the State | ||||||
8 | Treasurer, ex
officio, as trustee, all taxes and penalties | ||||||
9 | collected hereunder. | ||||||
10 | As soon as possible after the first day of each month, | ||||||
11 | beginning January 1, 2011, upon certification of the Department | ||||||
12 | of Revenue, the Comptroller shall order transferred, and the | ||||||
13 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
14 | local sales tax increment, as defined in the Innovation | ||||||
15 | Development and Economy Act, collected under this Section | ||||||
16 | during the second preceding calendar month for sales within a | ||||||
17 | STAR bond district. | ||||||
18 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
19 | on or
before the 25th day of each calendar month, the | ||||||
20 | Department shall
prepare and certify to the Comptroller the | ||||||
21 | disbursement of stated sums
of money to named municipalities, | ||||||
22 | the municipalities to be those from
which retailers have paid | ||||||
23 | taxes or penalties hereunder to the Department
during the | ||||||
24 | second preceding calendar month. The amount to be paid to each
| ||||||
25 | municipality shall be the amount (not including credit | ||||||
26 | memoranda) collected
hereunder during the second preceding |
| |||||||
| |||||||
1 | calendar month by the Department plus
an amount the Department | ||||||
2 | determines is necessary to offset any amounts
which were | ||||||
3 | erroneously paid to a different taxing body, and not including
| ||||||
4 | an amount equal to the amount of refunds made during the second | ||||||
5 | preceding
calendar month by the Department on behalf of such | ||||||
6 | municipality, and not
including any amount which the Department | ||||||
7 | determines is necessary to offset
any amounts which were | ||||||
8 | payable to a different taxing body but were
erroneously paid to | ||||||
9 | the municipality, and not including any amounts that are | ||||||
10 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
11 | after receipt, by the
Comptroller, of the disbursement | ||||||
12 | certification to the municipalities,
provided for in this | ||||||
13 | Section to be given to the Comptroller by the
Department, the | ||||||
14 | Comptroller shall cause the orders to be drawn for the
| ||||||
15 | respective amounts in accordance with the directions contained | ||||||
16 | in such
certification.
| ||||||
17 | For the purpose of determining the local governmental unit | ||||||
18 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
19 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
20 | place where the coal or
other mineral mined in Illinois is | ||||||
21 | extracted from the earth. This
paragraph does not apply to coal | ||||||
22 | or other mineral when it is delivered
or shipped by the seller | ||||||
23 | to the purchaser at a point outside Illinois so
that the sale | ||||||
24 | is exempt under the Federal Constitution as a sale in
| ||||||
25 | interstate or foreign commerce.
| ||||||
26 | Notwithstanding any other provision of law, for the purpose |
| |||||||
| |||||||
1 | of determining the local governmental unit whose tax
is | ||||||
2 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
3 | deemed to be a retail sale at the place where the fuel is | ||||||
4 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
5 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
6 | the Motor Fuel Tax Law. | ||||||
7 | Nothing in this Section shall be construed to authorize a
| ||||||
8 | municipality to impose a tax upon the privilege of engaging in | ||||||
9 | any
business which under the constitution of the United States | ||||||
10 | may not be
made the subject of taxation by this State.
| ||||||
11 | When certifying the amount of a monthly disbursement to a | ||||||
12 | municipality
under this Section, the Department shall increase | ||||||
13 | or decrease such amount
by an amount necessary to offset any | ||||||
14 | misallocation of previous
disbursements. The offset amount | ||||||
15 | shall be the amount erroneously disbursed
within the previous 6 | ||||||
16 | months from the time a misallocation is discovered.
| ||||||
17 | The Department of Revenue shall implement this amendatory | ||||||
18 | Act of the 91st
General Assembly so as to collect the tax on | ||||||
19 | and after January 1, 2002.
| ||||||
20 | As used in this Section, "municipal" and "municipality" | ||||||
21 | means a city,
village or incorporated town, including an | ||||||
22 | incorporated town which has
superseded a civil township.
| ||||||
23 | This Section shall be known and may be cited as the | ||||||
24 | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| ||||||
25 | (Source: P.A. 99-217, eff. 7-31-15.)
|
| |||||||
| |||||||
1 | (65 ILCS 5/8-11-1.6)
| ||||||
2 | Sec. 8-11-1.6. Non-home rule municipal retailers | ||||||
3 | occupation tax;
municipalities between 20,000 and 25,000. The
| ||||||
4 | corporate
authorities of a non-home rule municipality with a | ||||||
5 | population of more than
20,000 but less than 25,000 that has, | ||||||
6 | prior to January 1, 1987, established a
Redevelopment Project | ||||||
7 | Area that has been certified as a State Sales Tax
Boundary and | ||||||
8 | has issued bonds or otherwise incurred indebtedness to pay for
| ||||||
9 | costs in excess of $5,000,000, which is secured in part by a | ||||||
10 | tax increment
allocation fund, in accordance with the | ||||||
11 | provisions of Division 11-74.4 of this
Code may, by passage of | ||||||
12 | an ordinance, impose a tax upon all persons engaged in
the | ||||||
13 | business of selling tangible personal property, other than on | ||||||
14 | an item of
tangible personal property that is titled and | ||||||
15 | registered by an agency of this
State's Government, at retail | ||||||
16 | in the municipality. This tax may not be
imposed on the sales | ||||||
17 | of food for human consumption that is to be consumed off
the | ||||||
18 | premises where it is sold (other than alcoholic beverages, soft | ||||||
19 | drinks, and
food that has been prepared for immediate | ||||||
20 | consumption) and prescription and
nonprescription medicines, | ||||||
21 | drugs, medical appliances and insulin, urine testing
| ||||||
22 | materials, syringes, and needles used by diabetics.
If imposed, | ||||||
23 | the tax shall
only be imposed in .25% increments of the gross | ||||||
24 | receipts from such sales made
in the course of business. Any | ||||||
25 | tax imposed by a municipality under this Section
and all civil | ||||||
26 | penalties that may be assessed as an incident thereof shall be
|
| |||||||
| |||||||
1 | collected and enforced by the State Department of Revenue. An | ||||||
2 | ordinance
imposing a tax hereunder or effecting a change in the | ||||||
3 | rate
thereof shall be adopted and a certified copy thereof | ||||||
4 | filed with the Department
on or before the first day of | ||||||
5 | October, whereupon the Department shall proceed
to administer | ||||||
6 | and enforce this Section as of the first day of January next
| ||||||
7 | following such adoption and filing. The certificate of | ||||||
8 | registration that is
issued by the Department to a retailer | ||||||
9 | under the Retailers' Occupation Tax Act
shall permit the | ||||||
10 | retailer to engage in a business that is taxable under any
| ||||||
11 | ordinance or resolution enacted under this Section without | ||||||
12 | registering
separately with the Department under the ordinance | ||||||
13 | or resolution or under this
Section. The Department shall have | ||||||
14 | full power to administer and enforce this
Section, to collect | ||||||
15 | all taxes and penalties due hereunder, to dispose of taxes
and | ||||||
16 | penalties so collected in the manner hereinafter provided, and | ||||||
17 | to determine
all rights to credit memoranda, arising on account | ||||||
18 | of the erroneous payment of
tax or penalty hereunder. In the | ||||||
19 | administration of, and compliance with
this Section, the | ||||||
20 | Department and persons who are subject to this Section shall
| ||||||
21 | have the same rights, remedies, privileges, immunities, | ||||||
22 | powers, and duties, and
be subject to the same conditions, | ||||||
23 | restrictions, limitations, penalties, and
definitions of | ||||||
24 | terms, and employ the same modes of procedure, as are | ||||||
25 | prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 | ||||||
26 | through 2-65 (in respect to all
provisions therein other than |
| |||||||
| |||||||
1 | the State rate of tax), 2c, 3 (except as to the
disposition of | ||||||
2 | taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
| ||||||
3 | 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 | ||||||
4 | and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of | ||||||
5 | the Uniform Penalty and
Interest Act as fully as if those | ||||||
6 | provisions were set forth herein.
| ||||||
7 | A tax may not be imposed by a municipality under this | ||||||
8 | Section unless the
municipality also imposes a tax at the same | ||||||
9 | rate under Section 8-11-1.7 of this
Act.
| ||||||
10 | Persons subject to any tax imposed under the authority | ||||||
11 | granted in this
Section, may reimburse themselves for their | ||||||
12 | seller's tax liability hereunder by
separately stating the tax | ||||||
13 | as an additional charge, which charge may be stated
in | ||||||
14 | combination, in a single amount, with State tax which sellers | ||||||
15 | are required
to collect under the Use Tax Act, pursuant to such | ||||||
16 | bracket schedules as the
Department may prescribe.
| ||||||
17 | Whenever the Department determines that a refund should 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
Non-Home Rule Municipal Retailers' | ||||||
24 | Occupation Tax Fund, which is hereby
created.
| ||||||
25 | The Department shall forthwith pay over to the State | ||||||
26 | Treasurer, ex officio,
as trustee, all taxes and penalties |
| |||||||
| |||||||
1 | collected hereunder. | ||||||
2 | As soon as possible after the first day of each month, | ||||||
3 | beginning January 1, 2011, upon certification of the Department | ||||||
4 | of Revenue, the Comptroller shall order transferred, and the | ||||||
5 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
6 | local sales tax increment, as defined in the Innovation | ||||||
7 | Development and Economy Act, collected under this Section | ||||||
8 | during the second preceding calendar month for sales within a | ||||||
9 | STAR bond district. | ||||||
10 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
11 | on or before the 25th
day of each calendar month, the | ||||||
12 | Department shall prepare and certify to the
Comptroller the | ||||||
13 | disbursement of stated sums of money to named municipalities,
| ||||||
14 | the municipalities to be those from which retailers have paid | ||||||
15 | taxes or
penalties hereunder to the Department during the | ||||||
16 | second preceding calendar
month. The amount to be paid to each | ||||||
17 | municipality shall be the amount (not
including credit | ||||||
18 | memoranda) collected hereunder during the second preceding
| ||||||
19 | calendar month by the Department plus an amount the Department | ||||||
20 | determines is
necessary to offset any amounts that were | ||||||
21 | erroneously paid to a different
taxing body, and not including | ||||||
22 | an amount equal to the amount of refunds made
during the second | ||||||
23 | preceding calendar month by the Department on behalf of the
| ||||||
24 | municipality, and not including any amount that the Department | ||||||
25 | determines is
necessary to offset any amounts that were payable | ||||||
26 | to a different taxing body
but were erroneously paid to the |
| |||||||
| |||||||
1 | municipality, and not including any amounts that are | ||||||
2 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
3 | after receipt
by the Comptroller of the disbursement | ||||||
4 | certification to the municipalities
provided for in this | ||||||
5 | Section to be given to the Comptroller by the Department,
the | ||||||
6 | Comptroller shall cause the orders to be drawn for the | ||||||
7 | respective amounts
in accordance with the directions contained | ||||||
8 | in the certification.
| ||||||
9 | For the purpose of determining the local governmental unit | ||||||
10 | whose tax is
applicable, a retail sale by a producer of coal or | ||||||
11 | other mineral mined in
Illinois is a sale at retail at the | ||||||
12 | place where the coal or other mineral
mined in Illinois is | ||||||
13 | extracted from the earth. This paragraph does not apply
to coal | ||||||
14 | or other mineral when it is delivered or shipped by the seller | ||||||
15 | to the
purchaser at a point outside Illinois so that the sale | ||||||
16 | is exempt under the
federal Constitution as a sale in | ||||||
17 | interstate or foreign commerce.
| ||||||
18 | Notwithstanding any other provision of law, for the purpose | ||||||
19 | of determining the local governmental unit whose tax
is | ||||||
20 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
21 | deemed to be a retail sale at the place where the fuel is | ||||||
22 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
23 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
24 | the Motor Fuel Tax Law. | ||||||
25 | Nothing in this Section shall be construed to authorize a | ||||||
26 | municipality to
impose a tax upon the privilege of engaging in |
| |||||||
| |||||||
1 | any business which under the
constitution of the United States | ||||||
2 | may not be made the subject of taxation by
this State.
| ||||||
3 | When certifying the amount of a monthly disbursement to a | ||||||
4 | municipality under
this Section, the Department shall increase | ||||||
5 | or decrease the amount by an
amount necessary to offset any | ||||||
6 | misallocation of previous disbursements. The
offset amount | ||||||
7 | shall be the amount erroneously disbursed within the previous 6
| ||||||
8 | months from the time a misallocation is discovered.
| ||||||
9 | As used in this Section, "municipal" and "municipality" | ||||||
10 | means a city,
village, or incorporated town, including an | ||||||
11 | incorporated town that has
superseded a civil township.
| ||||||
12 | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
| ||||||
13 | (65 ILCS 5/11-74.3-6) | ||||||
14 | Sec. 11-74.3-6. Business district revenue and obligations; | ||||||
15 | business district tax allocation fund. | ||||||
16 | (a) If the corporate authorities of a municipality have | ||||||
17 | approved a business district plan, have designated a business | ||||||
18 | district, and have elected to impose a tax by ordinance | ||||||
19 | pursuant to subsection (10) or (11) of Section 11-74.3-3, then | ||||||
20 | each year after the date of the approval of the ordinance but | ||||||
21 | terminating upon the date all business district project costs | ||||||
22 | and all obligations paying or reimbursing business district | ||||||
23 | project costs, if any, have been paid, but in no event later | ||||||
24 | than the dissolution date, all amounts generated by the | ||||||
25 | retailers' occupation tax and service occupation tax shall be |
| |||||||
| |||||||
1 | collected and the tax shall be enforced by the Department of | ||||||
2 | Revenue in the same manner as all retailers' occupation taxes | ||||||
3 | and service occupation taxes imposed in the municipality | ||||||
4 | imposing the tax and all amounts generated by the hotel | ||||||
5 | operators' occupation tax shall be collected and the tax shall | ||||||
6 | be enforced by the municipality in the same manner as all hotel | ||||||
7 | operators' occupation taxes imposed in the municipality | ||||||
8 | imposing the tax. The corporate authorities of the municipality | ||||||
9 | shall deposit the proceeds of the taxes imposed under | ||||||
10 | subsections (10) and (11) of Section 11-74.3-3 into a special | ||||||
11 | fund of the municipality called the "[Name of] Business | ||||||
12 | District Tax Allocation Fund" for the purpose of paying or | ||||||
13 | reimbursing business district project costs and obligations | ||||||
14 | incurred in the payment of those costs. | ||||||
15 | (b) The corporate authorities of a municipality that has | ||||||
16 | designated a business district under this Law may, by | ||||||
17 | ordinance, impose a Business District Retailers' Occupation | ||||||
18 | Tax upon all persons engaged in the business of selling | ||||||
19 | tangible personal property, other than an item of tangible | ||||||
20 | personal property titled or registered with an agency of this | ||||||
21 | State's government, at retail in the business district at a | ||||||
22 | rate not to exceed 1% of the gross receipts from the sales made | ||||||
23 | in the course of such business, to be imposed only in 0.25% | ||||||
24 | increments. The tax may not be imposed on food for human | ||||||
25 | consumption that is to be consumed off the premises where it is | ||||||
26 | sold (other than alcoholic beverages, soft drinks, and food |
| |||||||
| |||||||
1 | that has been prepared for immediate consumption),
| ||||||
2 | prescription and nonprescription medicines, drugs, medical | ||||||
3 | appliances, modifications to a motor vehicle for the purpose of | ||||||
4 | rendering it usable by a person with a disability, and insulin, | ||||||
5 | urine testing materials, syringes, and needles used by | ||||||
6 | diabetics, for human use. | ||||||
7 | The tax imposed under this subsection and all civil | ||||||
8 | penalties that may be assessed as an incident thereof shall be | ||||||
9 | collected and enforced by the Department of Revenue. The | ||||||
10 | certificate of registration that is issued by the Department to | ||||||
11 | a retailer under the Retailers' Occupation Tax Act shall permit | ||||||
12 | the retailer to engage in a business that is taxable under any | ||||||
13 | ordinance or resolution enacted pursuant to this subsection | ||||||
14 | without registering separately with the Department under such | ||||||
15 | ordinance or resolution or under this subsection. The | ||||||
16 | Department of Revenue shall have full power to administer and | ||||||
17 | enforce this subsection; to collect all taxes and penalties due | ||||||
18 | under this subsection in the manner hereinafter provided; and | ||||||
19 | to determine all rights to credit memoranda arising on account | ||||||
20 | of the erroneous payment of tax or penalty under this | ||||||
21 | subsection. In the administration of, and compliance with, this | ||||||
22 | subsection, the Department and persons who are subject to this | ||||||
23 | subsection shall have the same rights, remedies, privileges, | ||||||
24 | immunities, powers and duties, and be subject to the same | ||||||
25 | conditions, restrictions, limitations, penalties, exclusions, | ||||||
26 | exemptions, and definitions of terms and employ the same modes |
| |||||||
| |||||||
1 | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 | ||||||
2 | through 2-65 (in respect to all provisions therein other than | ||||||
3 | the State rate of tax), 2c through 2h, 3 (except as to the | ||||||
4 | disposition of taxes and penalties collected), 4, 5, 5a, 5c, | ||||||
5 | 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, | ||||||
6 | 12, 13, and 14 of the Retailers' Occupation Tax Act and all | ||||||
7 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
8 | if those provisions were set forth herein. | ||||||
9 | Persons subject to any tax imposed under this subsection | ||||||
10 | may reimburse themselves for their seller's tax liability under | ||||||
11 | this subsection by separately stating the tax as an additional | ||||||
12 | charge, which charge may be stated in combination, in a single | ||||||
13 | amount, with State taxes that sellers are required to collect | ||||||
14 | under the Use Tax Act, in accordance with such bracket | ||||||
15 | schedules as the Department may prescribe. | ||||||
16 | Whenever the Department determines that a refund should be | ||||||
17 | made under this subsection to a claimant instead of issuing a | ||||||
18 | credit memorandum, the Department shall notify the State | ||||||
19 | Comptroller, who shall cause the order to be drawn for the | ||||||
20 | amount specified and to the person named in the notification | ||||||
21 | from the Department. The refund shall be paid by the State | ||||||
22 | Treasurer out of the business district retailers' occupation | ||||||
23 | tax fund. | ||||||
24 | The Department shall immediately pay over to the State | ||||||
25 | Treasurer, ex officio, as trustee, all taxes, penalties, and | ||||||
26 | interest collected under this subsection for deposit into the |
| |||||||
| |||||||
1 | business district retailers' occupation tax fund. | ||||||
2 | As soon as possible after the first day of each month, | ||||||
3 | beginning January 1, 2011, upon certification of the Department | ||||||
4 | of Revenue, the Comptroller shall order transferred, and the | ||||||
5 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
6 | local sales tax increment, as defined in the Innovation | ||||||
7 | Development and Economy Act, collected under this subsection | ||||||
8 | during the second preceding calendar month for sales within a | ||||||
9 | STAR bond district. | ||||||
10 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
11 | on or before the 25th day of each calendar month, the | ||||||
12 | Department shall prepare and certify to the Comptroller the | ||||||
13 | disbursement of stated sums of money to named municipalities | ||||||
14 | from the business district retailers' occupation tax fund, the | ||||||
15 | municipalities to be those from which retailers have paid taxes | ||||||
16 | or penalties under this subsection to the Department during the | ||||||
17 | second preceding calendar month. The amount to be paid to each | ||||||
18 | municipality shall be the amount (not including credit | ||||||
19 | memoranda) collected under this subsection during the second | ||||||
20 | preceding calendar month by the Department plus an amount the | ||||||
21 | Department determines is necessary to offset any amounts that | ||||||
22 | were erroneously paid to a different taxing body, and not | ||||||
23 | including an amount equal to the amount of refunds made during | ||||||
24 | the second preceding calendar month by the Department, less 2% | ||||||
25 | of that amount, which shall be deposited into the Tax | ||||||
26 | Compliance and Administration Fund and shall be used by the |
| |||||||
| |||||||
1 | Department, subject to appropriation, to cover the costs of the | ||||||
2 | Department in administering and enforcing the provisions of | ||||||
3 | this subsection, on behalf of such municipality, and not | ||||||
4 | including any amount that the Department determines is | ||||||
5 | necessary to offset any amounts that were payable to a | ||||||
6 | different taxing body but were erroneously paid to the | ||||||
7 | municipality, and not including any amounts that are | ||||||
8 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
9 | after receipt by the Comptroller of the disbursement | ||||||
10 | certification to the municipalities provided for in this | ||||||
11 | subsection to be given to the Comptroller by the Department, | ||||||
12 | the Comptroller shall cause the orders to be drawn for the | ||||||
13 | respective amounts in accordance with the directions contained | ||||||
14 | in the certification. The proceeds of the tax paid to | ||||||
15 | municipalities under this subsection shall be deposited into | ||||||
16 | the Business District Tax Allocation Fund by the municipality.
| ||||||
17 | An ordinance imposing or discontinuing the tax under this | ||||||
18 | subsection or effecting a change in the rate thereof shall | ||||||
19 | either (i) be adopted and a certified copy thereof filed with | ||||||
20 | the Department on or before the first day of April, whereupon | ||||||
21 | the Department, if all other requirements of this subsection | ||||||
22 | are met, shall proceed to administer and enforce this | ||||||
23 | subsection as of the first day of July next following the | ||||||
24 | adoption and filing; or (ii) be adopted and a certified copy | ||||||
25 | thereof filed with the Department on or before the first day of | ||||||
26 | October, whereupon, if all other requirements of this |
| |||||||
| |||||||
1 | subsection are met, the Department shall proceed to administer | ||||||
2 | and enforce this subsection as of the first day of January next | ||||||
3 | following the adoption and filing. | ||||||
4 | The Department of Revenue shall not administer or enforce | ||||||
5 | an ordinance imposing, discontinuing, or changing the rate of | ||||||
6 | the tax under this subsection, until the municipality also | ||||||
7 | provides, in the manner prescribed by the Department, the | ||||||
8 | boundaries of the business district and each address in the | ||||||
9 | business district in such a way that the Department can | ||||||
10 | determine by its address whether a business is located in the | ||||||
11 | business district. The municipality must provide this boundary | ||||||
12 | and address information to the Department on or before April 1 | ||||||
13 | for administration and enforcement of the tax under this | ||||||
14 | subsection by the Department beginning on the following July 1 | ||||||
15 | and on or before October 1 for administration and enforcement | ||||||
16 | of the tax under this subsection by the Department beginning on | ||||||
17 | the following January 1. The Department of Revenue shall not | ||||||
18 | administer or enforce any change made to the boundaries of a | ||||||
19 | business district or address change, addition, or deletion | ||||||
20 | until the municipality reports the boundary change or address | ||||||
21 | change, addition, or deletion to the Department in the manner | ||||||
22 | prescribed by the Department. The municipality must provide | ||||||
23 | this boundary change information or address change, addition, | ||||||
24 | or deletion to the Department on or before April 1 for | ||||||
25 | administration and enforcement by the Department of the change | ||||||
26 | beginning on the following July 1 and on or before October 1 |
| |||||||
| |||||||
1 | for administration and enforcement by the Department of the | ||||||
2 | change beginning on the following January 1. The retailers in | ||||||
3 | the business district shall be responsible for charging the tax | ||||||
4 | imposed under this subsection. If a retailer is incorrectly | ||||||
5 | included or excluded from the list of those required to collect | ||||||
6 | the tax under this subsection, both the Department of Revenue | ||||||
7 | and the retailer shall be held harmless if they reasonably | ||||||
8 | relied on information provided by the municipality. | ||||||
9 | A municipality that imposes the tax under this subsection | ||||||
10 | must submit to the Department of Revenue any other information | ||||||
11 | as the Department may require for the administration and | ||||||
12 | enforcement of the tax.
| ||||||
13 | When certifying the amount of a monthly disbursement to a | ||||||
14 | municipality under this subsection, the Department shall | ||||||
15 | increase or decrease the amount by an amount necessary to | ||||||
16 | offset any misallocation of previous disbursements. The offset | ||||||
17 | amount shall be the amount erroneously disbursed within the | ||||||
18 | previous 6 months from the time a misallocation is discovered. | ||||||
19 | Nothing in this subsection shall be construed to authorize | ||||||
20 | the municipality to impose a tax upon the privilege of engaging | ||||||
21 | in any business which under the Constitution of the United | ||||||
22 | States may not be made the subject of taxation by this State. | ||||||
23 | If a tax is imposed under this subsection (b), a tax shall | ||||||
24 | also be imposed under subsection (c) of this Section. | ||||||
25 | (c) If a tax has been imposed under subsection (b), a | ||||||
26 | Business District Service Occupation Tax shall also be imposed |
| |||||||
| |||||||
1 | upon all persons engaged, in the business district, in the | ||||||
2 | business of making sales of service, who, as an incident to | ||||||
3 | making those sales of service, transfer tangible personal | ||||||
4 | property within the business district, either in the form of | ||||||
5 | tangible personal property or in the form of real estate as an | ||||||
6 | incident to a sale of service. The tax shall be imposed at the | ||||||
7 | same rate as the tax imposed in subsection (b) and shall not | ||||||
8 | exceed 1% of the selling price of tangible personal property so | ||||||
9 | transferred within the business district, to be imposed only in | ||||||
10 | 0.25% increments. The tax may not be imposed on food for human | ||||||
11 | consumption that is to be consumed off the premises where it is | ||||||
12 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
13 | that has been prepared for immediate consumption),
| ||||||
14 | prescription and nonprescription medicines, drugs, medical | ||||||
15 | appliances, modifications to a motor vehicle for the purpose of | ||||||
16 | rendering it usable by a person with a disability, and insulin, | ||||||
17 | urine testing materials, syringes, and needles used by | ||||||
18 | diabetics, for human use. | ||||||
19 | The tax imposed under this subsection and all civil | ||||||
20 | penalties that may be assessed as an incident thereof shall be | ||||||
21 | collected and enforced by the Department of Revenue. The | ||||||
22 | certificate of registration which is issued by the Department | ||||||
23 | to a retailer under the Retailers' Occupation Tax Act or under | ||||||
24 | the Service Occupation Tax Act shall permit such registrant to | ||||||
25 | engage in a business which is taxable under any ordinance or | ||||||
26 | resolution enacted pursuant to this subsection without |
| |||||||
| |||||||
1 | registering separately with the Department under such | ||||||
2 | ordinance or resolution or under this subsection. The | ||||||
3 | Department of Revenue shall have full power to administer and | ||||||
4 | enforce this subsection; to collect all taxes and penalties due | ||||||
5 | under this subsection; to dispose of taxes and penalties so | ||||||
6 | collected in the manner hereinafter provided; and to determine | ||||||
7 | all rights to credit memoranda arising on account of the | ||||||
8 | erroneous payment of tax or penalty under this subsection. In | ||||||
9 | the administration of, and compliance with this subsection, the | ||||||
10 | Department and persons who are subject to this subsection shall | ||||||
11 | have the same rights, remedies, privileges, immunities, powers | ||||||
12 | and duties, and be subject to the same conditions, | ||||||
13 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
14 | and definitions of terms and employ the same modes of procedure | ||||||
15 | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 | ||||||
16 | (in respect to all provisions therein other than the State rate | ||||||
17 | of tax), 4 (except that the reference to the State shall be to | ||||||
18 | the business district), 5, 7, 8 (except that the jurisdiction | ||||||
19 | to which the tax shall be a debt to the extent indicated in | ||||||
20 | that Section 8 shall be the municipality), 9 (except as to the | ||||||
21 | disposition of taxes and penalties collected, and except that | ||||||
22 | the returned merchandise credit for this tax may not be taken | ||||||
23 | against any State tax), 10, 11, 12 (except the reference | ||||||
24 | therein to Section 2b of the Retailers' Occupation Tax Act), 13 | ||||||
25 | (except that any reference to the State shall mean the | ||||||
26 | municipality), the first paragraph of Section 15, and Sections |
| |||||||
| |||||||
1 | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all | ||||||
2 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
3 | if those provisions were set forth herein. | ||||||
4 | Persons subject to any tax imposed under the authority | ||||||
5 | granted in this subsection may reimburse themselves for their | ||||||
6 | serviceman's tax liability hereunder by separately stating the | ||||||
7 | tax as an additional charge, which charge may be stated in | ||||||
8 | combination, in a single amount, with State tax that servicemen | ||||||
9 | are authorized to collect under the Service Use Tax Act, in | ||||||
10 | accordance with such bracket schedules as the Department may | ||||||
11 | prescribe. | ||||||
12 | Whenever the Department determines that a refund should be | ||||||
13 | made under this subsection to a claimant instead of issuing | ||||||
14 | credit memorandum, the Department shall notify the State | ||||||
15 | Comptroller, who shall cause the order to be drawn for the | ||||||
16 | amount specified, and to the person named, in such notification | ||||||
17 | from the Department. Such refund shall be paid by the State | ||||||
18 | Treasurer out of the business district retailers' occupation | ||||||
19 | tax fund. | ||||||
20 | The Department shall forthwith pay over to the State | ||||||
21 | Treasurer, ex-officio, as trustee, all taxes, penalties, and | ||||||
22 | interest collected under this subsection for deposit into the | ||||||
23 | business district retailers' occupation tax fund. | ||||||
24 | As soon as possible after the first day of each month, | ||||||
25 | beginning January 1, 2011, upon certification of the Department | ||||||
26 | of Revenue, the Comptroller shall order transferred, and the |
| |||||||
| |||||||
1 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
2 | local sales tax increment, as defined in the Innovation | ||||||
3 | Development and Economy Act, collected under this subsection | ||||||
4 | during the second preceding calendar month for sales within a | ||||||
5 | STAR bond district. | ||||||
6 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
7 | on or before the 25th day of each calendar month, the | ||||||
8 | Department shall prepare and certify to the Comptroller the | ||||||
9 | disbursement of stated sums of money to named municipalities | ||||||
10 | from the business district retailers' occupation tax fund, the | ||||||
11 | municipalities to be those from which suppliers and servicemen | ||||||
12 | have paid taxes or penalties under this subsection to the | ||||||
13 | Department during the second preceding calendar month. The | ||||||
14 | amount to be paid to each municipality shall be the amount (not | ||||||
15 | including credit memoranda) collected under this subsection | ||||||
16 | during the second preceding calendar month by the Department, | ||||||
17 | less 2% of that amount, which shall be deposited into the Tax | ||||||
18 | Compliance and Administration Fund and shall be used by the | ||||||
19 | Department, subject to appropriation, to cover the costs of the | ||||||
20 | Department in administering and enforcing the provisions of | ||||||
21 | this subsection, and not including an amount equal to the | ||||||
22 | amount of refunds made during the second preceding calendar | ||||||
23 | month by the Department on behalf of such municipality, and not | ||||||
24 | including any amounts that are transferred to the STAR Bonds | ||||||
25 | Revenue Fund. Within 10 days after receipt, by the Comptroller, | ||||||
26 | of the disbursement certification to the municipalities, |
| |||||||
| |||||||
1 | provided for in this subsection to be given to the Comptroller | ||||||
2 | by the Department, the Comptroller shall cause the orders to be | ||||||
3 | drawn for the respective amounts in accordance with the | ||||||
4 | directions contained in such certification. The proceeds of the | ||||||
5 | tax paid to municipalities under this subsection shall be | ||||||
6 | deposited into the Business District Tax Allocation Fund by the | ||||||
7 | municipality. | ||||||
8 | An ordinance imposing or discontinuing the tax under this | ||||||
9 | subsection or effecting a change in the rate thereof shall | ||||||
10 | either (i) be adopted and a certified copy thereof filed with | ||||||
11 | the Department on or before the first day of April, whereupon | ||||||
12 | the Department, if all other requirements of this subsection | ||||||
13 | are met, shall proceed to administer and enforce this | ||||||
14 | subsection as of the first day of July next following the | ||||||
15 | adoption and filing; or (ii) be adopted and a certified copy | ||||||
16 | thereof filed with the Department on or before the first day of | ||||||
17 | October, whereupon, if all other conditions of this subsection | ||||||
18 | are met, the Department shall proceed to administer and enforce | ||||||
19 | this subsection as of the first day of January next following | ||||||
20 | the adoption and filing. | ||||||
21 | The Department of Revenue shall not administer or enforce | ||||||
22 | an ordinance imposing, discontinuing, or changing the rate of | ||||||
23 | the tax under this subsection, until the municipality also | ||||||
24 | provides, in the manner prescribed by the Department, the | ||||||
25 | boundaries of the business district in such a way that the | ||||||
26 | Department can determine by its address whether a business is |
| |||||||
| |||||||
1 | located in the business district. The municipality must provide | ||||||
2 | this boundary and address information to the Department on or | ||||||
3 | before April 1 for administration and enforcement of the tax | ||||||
4 | under this subsection by the Department beginning on the | ||||||
5 | following July 1 and on or before October 1 for administration | ||||||
6 | and enforcement of the tax under this subsection by the | ||||||
7 | Department beginning on the following January 1. The Department | ||||||
8 | of Revenue shall not administer or enforce any change made to | ||||||
9 | the boundaries of a business district or address change, | ||||||
10 | addition, or deletion until the municipality reports the | ||||||
11 | boundary change or address change, addition, or deletion to the | ||||||
12 | Department in the manner prescribed by the Department. The | ||||||
13 | municipality must provide this boundary change information or | ||||||
14 | address change, addition, or deletion to the Department on or | ||||||
15 | before April 1 for administration and enforcement by the | ||||||
16 | Department of the change beginning on the following July 1 and | ||||||
17 | on or before October 1 for administration and enforcement by | ||||||
18 | the Department of the change beginning on the following January | ||||||
19 | 1. The retailers in the business district shall be responsible | ||||||
20 | for charging the tax imposed under this subsection. If a | ||||||
21 | retailer is incorrectly included or excluded from the list of | ||||||
22 | those required to collect the tax under this subsection, both | ||||||
23 | the Department of Revenue and the retailer shall be held | ||||||
24 | harmless if they reasonably relied on information provided by | ||||||
25 | the municipality. | ||||||
26 | A municipality that imposes the tax under this subsection |
| |||||||
| |||||||
1 | must submit to the Department of Revenue any other information | ||||||
2 | as the Department may require for the administration and | ||||||
3 | enforcement of the tax.
| ||||||
4 | Nothing in this subsection shall be construed to authorize | ||||||
5 | the municipality to impose a tax upon the privilege of engaging | ||||||
6 | in any business which under the Constitution of the United | ||||||
7 | States may not be made the subject of taxation by the State. | ||||||
8 | If a tax is imposed under this subsection (c), a tax shall | ||||||
9 | also be imposed under subsection (b) of this Section. | ||||||
10 | (c-5) Notwithstanding any other provision of law, for the | ||||||
11 | purpose of determining whether the taxes under subsections (a), | ||||||
12 | (b), and (c) apply, a retail sale of fuel used by an aircraft | ||||||
13 | shall be deemed to be a retail sale at the place where the fuel | ||||||
14 | is delivered to the aircraft. For the purposes of this | ||||||
15 | paragraph, "fuel" has the meaning given to that term in Section | ||||||
16 | 1.19 of the Motor Fuel Tax Law. | ||||||
17 | (d) By ordinance, a municipality that has designated a | ||||||
18 | business district under this Law may impose an occupation tax | ||||||
19 | upon all persons engaged in the business district in the | ||||||
20 | business of renting, leasing, or letting rooms in a hotel, as | ||||||
21 | defined in the Hotel Operators' Occupation Tax Act, at a rate | ||||||
22 | not to exceed 1% of the gross rental receipts from the renting, | ||||||
23 | leasing, or letting of hotel rooms within the business | ||||||
24 | district, to be imposed only in 0.25% increments, excluding, | ||||||
25 | however, from gross rental receipts the proceeds of renting, | ||||||
26 | leasing, or letting to permanent residents of a hotel, as |
| |||||||
| |||||||
1 | defined in the Hotel Operators' Occupation Tax Act, and | ||||||
2 | proceeds from the tax imposed under subsection (c) of Section | ||||||
3 | 13 of the Metropolitan Pier and Exposition Authority Act. | ||||||
4 | The tax imposed by the municipality under this subsection | ||||||
5 | and all civil penalties that may be assessed as an incident to | ||||||
6 | that tax shall be collected and enforced by the municipality | ||||||
7 | imposing the tax. The municipality shall have full power to | ||||||
8 | administer and enforce this subsection, to collect all taxes | ||||||
9 | and penalties due under this subsection, to dispose of taxes | ||||||
10 | and penalties so collected in the manner provided in this | ||||||
11 | subsection, and to determine all rights to credit memoranda | ||||||
12 | arising on account of the erroneous payment of tax or penalty | ||||||
13 | under this subsection. In the administration of and compliance | ||||||
14 | with this subsection, the municipality and persons who are | ||||||
15 | subject to this subsection shall have the same rights, | ||||||
16 | remedies, privileges, immunities, powers, and duties, shall be | ||||||
17 | subject to the same conditions, restrictions, limitations, | ||||||
18 | penalties, and definitions of terms, and shall employ the same | ||||||
19 | modes of procedure as are employed with respect to a tax | ||||||
20 | adopted by the municipality under Section 8-3-14 of this Code. | ||||||
21 | Persons subject to any tax imposed under the authority | ||||||
22 | granted in this subsection may reimburse themselves for their | ||||||
23 | tax liability for that tax by separately stating that tax as an | ||||||
24 | additional charge, which charge may be stated in combination, | ||||||
25 | in a single amount, with State taxes imposed under the Hotel | ||||||
26 | Operators' Occupation Tax Act, and with any other tax. |
| |||||||
| |||||||
1 | Nothing in this subsection shall be construed to authorize | ||||||
2 | a municipality to impose a tax upon the privilege of engaging | ||||||
3 | in any business which under the Constitution of the United | ||||||
4 | States may not be made the subject of taxation by this State. | ||||||
5 | The proceeds of the tax imposed under this subsection shall | ||||||
6 | be deposited into the Business District Tax Allocation Fund.
| ||||||
7 | (e) Obligations secured by the Business District Tax | ||||||
8 | Allocation Fund may be issued to provide for the payment or | ||||||
9 | reimbursement of business district project costs. Those | ||||||
10 | obligations, when so issued, shall be retired in the manner | ||||||
11 | provided in the ordinance authorizing the issuance of those | ||||||
12 | obligations by the receipts of taxes imposed pursuant to | ||||||
13 | subsections (10) and (11) of Section 11-74.3-3 and by other | ||||||
14 | revenue designated or pledged by the municipality. A | ||||||
15 | municipality may in the ordinance pledge, for any period of | ||||||
16 | time up to and including the dissolution date, all or any part | ||||||
17 | of the funds in and to be deposited in the Business District | ||||||
18 | Tax Allocation Fund to the payment of business district project | ||||||
19 | costs and obligations. Whenever a municipality pledges all of | ||||||
20 | the funds to the credit of a business district tax allocation | ||||||
21 | fund to secure obligations issued or to be issued to pay or | ||||||
22 | reimburse business district project costs, the municipality | ||||||
23 | may specifically provide that funds remaining to the credit of | ||||||
24 | such business district tax allocation fund after the payment of | ||||||
25 | such obligations shall be accounted for annually and shall be | ||||||
26 | deemed to be "surplus" funds, and such "surplus" funds shall be |
| |||||||
| |||||||
1 | expended by the municipality for any business district project | ||||||
2 | cost as approved in the business district plan. Whenever a | ||||||
3 | municipality pledges less than all of the monies to the credit | ||||||
4 | of a business district tax allocation fund to secure | ||||||
5 | obligations issued or to be issued to pay or reimburse business | ||||||
6 | district project costs, the municipality shall provide that | ||||||
7 | monies to the credit of the business district tax allocation | ||||||
8 | fund and not subject to such pledge or otherwise encumbered or | ||||||
9 | required for payment of contractual obligations for specific | ||||||
10 | business district project costs shall be calculated annually | ||||||
11 | and shall be deemed to be "surplus" funds, and such "surplus" | ||||||
12 | funds shall be expended by the municipality for any business | ||||||
13 | district project cost as approved in the business district | ||||||
14 | plan. | ||||||
15 | No obligation issued pursuant to this Law and secured by a | ||||||
16 | pledge of all or any portion of any revenues received or to be | ||||||
17 | received by the municipality from the imposition of taxes | ||||||
18 | pursuant to subsection (10) of Section 11-74.3-3, shall be | ||||||
19 | deemed to constitute an economic incentive agreement under | ||||||
20 | Section 8-11-20, notwithstanding the fact that such pledge | ||||||
21 | provides for the sharing, rebate, or payment of retailers' | ||||||
22 | occupation taxes or service occupation taxes imposed pursuant | ||||||
23 | to subsection (10) of Section 11-74.3-3 and received or to be | ||||||
24 | received by the municipality from the development or | ||||||
25 | redevelopment of properties in the business district. | ||||||
26 | Without limiting the foregoing in this Section, the |
| |||||||
| |||||||
1 | municipality may further secure obligations secured by the | ||||||
2 | business district tax allocation fund with a pledge, for a | ||||||
3 | period not greater than the term of the obligations and in any | ||||||
4 | case not longer than the dissolution date, of any part or any | ||||||
5 | combination of the following: (i) net revenues of all or part | ||||||
6 | of any business district project; (ii) taxes levied or imposed | ||||||
7 | by the municipality on any or all property in the municipality, | ||||||
8 | including, specifically, taxes levied or imposed by the | ||||||
9 | municipality in a special service area pursuant to the Special | ||||||
10 | Service Area Tax Law; (iii) the full faith and credit of the | ||||||
11 | municipality; (iv) a mortgage on part or all of the business | ||||||
12 | district project; or (v) any other taxes or anticipated | ||||||
13 | receipts that the municipality may lawfully pledge. | ||||||
14 | Such obligations may be issued in one or more series, bear | ||||||
15 | such date or dates, become due at such time or times as therein | ||||||
16 | provided, but in any case not later than (i) 20 years after the | ||||||
17 | date of issue or (ii) the dissolution date, whichever is | ||||||
18 | earlier, bear interest payable at such intervals and at such | ||||||
19 | rate or rates as set forth therein, except as may be limited by | ||||||
20 | applicable law, which rate or rates may be fixed or variable, | ||||||
21 | be in such denominations, be in such form, either coupon, | ||||||
22 | registered, or book-entry, carry such conversion, registration | ||||||
23 | and exchange privileges, be subject to defeasance upon such | ||||||
24 | terms, have such rank or priority, be executed in such manner, | ||||||
25 | be payable in such medium or payment at such place or places | ||||||
26 | within or without the State, make provision for a corporate |
| |||||||
| |||||||
1 | trustee within or without the State with respect to such | ||||||
2 | obligations, prescribe the rights, powers, and duties thereof | ||||||
3 | to be exercised for the benefit of the municipality and the | ||||||
4 | benefit of the owners of such obligations, provide for the | ||||||
5 | holding in trust, investment, and use of moneys, funds, and | ||||||
6 | accounts held under an ordinance, provide for assignment of and | ||||||
7 | direct payment of the moneys to pay such obligations or to be | ||||||
8 | deposited into such funds or accounts directly to such trustee, | ||||||
9 | be subject to such terms of redemption with or without premium, | ||||||
10 | and be sold at such price, all as the corporate authorities | ||||||
11 | shall determine. No referendum approval of the electors shall | ||||||
12 | be required as a condition to the issuance of obligations | ||||||
13 | pursuant to this Law except as provided in this Section. | ||||||
14 | In the event the municipality authorizes the issuance of | ||||||
15 | obligations pursuant to the authority of this Law secured by | ||||||
16 | the full faith and credit of the municipality, or pledges ad | ||||||
17 | valorem taxes pursuant to this subsection, which obligations | ||||||
18 | are other than obligations which may be issued under home rule | ||||||
19 | powers provided by Section 6 of Article VII of the Illinois | ||||||
20 | Constitution or which ad valorem taxes are other than ad | ||||||
21 | valorem taxes which may be pledged under home rule powers | ||||||
22 | provided by Section 6 of Article VII of the Illinois | ||||||
23 | Constitution or which are levied in a special service area | ||||||
24 | pursuant to the Special Service Area Tax Law, the ordinance | ||||||
25 | authorizing the issuance of those obligations or pledging those | ||||||
26 | taxes shall be published within 10 days after the ordinance has |
| |||||||
| |||||||
1 | been adopted, in a newspaper having a general circulation | ||||||
2 | within the municipality. The publication of the ordinance shall | ||||||
3 | be accompanied by a notice of (i) the specific number of voters | ||||||
4 | required to sign a petition requesting the question of the | ||||||
5 | issuance of the obligations or pledging such ad valorem taxes | ||||||
6 | to be submitted to the electors; (ii) the time within which the | ||||||
7 | petition must be filed; and (iii) the date of the prospective | ||||||
8 | referendum. The municipal clerk shall provide a petition form | ||||||
9 | to any individual requesting one. | ||||||
10 | If no petition is filed with the municipal clerk, as | ||||||
11 | hereinafter provided in this Section, within 21 days after the | ||||||
12 | publication of the ordinance, the ordinance shall be in effect. | ||||||
13 | However, if within that 21-day period a petition is filed with | ||||||
14 | the municipal clerk, signed by electors numbering not less than | ||||||
15 | 15% of the number of electors voting for the mayor or president | ||||||
16 | at the last general municipal election, asking that the | ||||||
17 | question of issuing obligations using full faith and credit of | ||||||
18 | the municipality as security for the cost of paying or | ||||||
19 | reimbursing business district project costs, or of pledging | ||||||
20 | such ad valorem taxes for the payment of those obligations, or | ||||||
21 | both, be submitted to the electors of the municipality, the | ||||||
22 | municipality shall not be authorized to issue obligations of | ||||||
23 | the municipality using the full faith and credit of the | ||||||
24 | municipality as security or pledging such ad valorem taxes for | ||||||
25 | the payment of those obligations, or both, until the | ||||||
26 | proposition has been submitted to and approved by a majority of |
| |||||||
| |||||||
1 | the voters voting on the proposition at a regularly scheduled | ||||||
2 | election. The municipality shall certify the proposition to the | ||||||
3 | proper election authorities for submission in accordance with | ||||||
4 | the general election law. | ||||||
5 | The ordinance authorizing the obligations may provide that | ||||||
6 | the obligations shall contain a recital that they are issued | ||||||
7 | pursuant to this Law, which recital shall be conclusive | ||||||
8 | evidence of their validity and of the regularity of their | ||||||
9 | issuance. | ||||||
10 | In the event the municipality authorizes issuance of | ||||||
11 | obligations pursuant to this Law secured by the full faith and | ||||||
12 | credit of the municipality, the ordinance authorizing the | ||||||
13 | obligations may provide for the levy and collection of a direct | ||||||
14 | annual tax upon all taxable property within the municipality | ||||||
15 | sufficient to pay the principal thereof and interest thereon as | ||||||
16 | it matures, which levy may be in addition to and exclusive of | ||||||
17 | the maximum of all other taxes authorized to be levied by the | ||||||
18 | municipality, which levy, however, shall be abated to the | ||||||
19 | extent that monies from other sources are available for payment | ||||||
20 | of the obligations and the municipality certifies the amount of | ||||||
21 | those monies available to the county clerk. | ||||||
22 | A certified copy of the ordinance shall be filed with the | ||||||
23 | county clerk of each county in which any portion of the | ||||||
24 | municipality is situated, and shall constitute the authority | ||||||
25 | for the extension and collection of the taxes to be deposited | ||||||
26 | in the business district tax allocation fund. |
| |||||||
| |||||||
1 | A municipality may also issue its obligations to refund, in | ||||||
2 | whole or in part, obligations theretofore issued by the | ||||||
3 | municipality under the authority of this Law, whether at or | ||||||
4 | prior to maturity. However, the last maturity of the refunding | ||||||
5 | obligations shall not be expressed to mature later than the | ||||||
6 | dissolution date. | ||||||
7 | In the event a municipality issues obligations under home | ||||||
8 | rule powers or other legislative authority, the proceeds of | ||||||
9 | which are pledged to pay or reimburse business district project | ||||||
10 | costs, the municipality may, if it has followed the procedures | ||||||
11 | in conformance with this Law, retire those obligations from | ||||||
12 | funds in the business district tax allocation fund in amounts | ||||||
13 | and in such manner as if those obligations had been issued | ||||||
14 | pursuant to the provisions of this Law. | ||||||
15 | No obligations issued pursuant to this Law shall be | ||||||
16 | regarded as indebtedness of the municipality issuing those | ||||||
17 | obligations or any other taxing district for the purpose of any | ||||||
18 | limitation imposed by law. | ||||||
19 | Obligations issued pursuant to this Law shall not be | ||||||
20 | subject to the provisions of the Bond Authorization Act. | ||||||
21 | (f) When business district project costs, including, | ||||||
22 | without limitation, all obligations paying or reimbursing | ||||||
23 | business district project costs have been paid, any surplus | ||||||
24 | funds then remaining in the Business District Tax Allocation | ||||||
25 | Fund shall be distributed to the municipal treasurer for | ||||||
26 | deposit into the general corporate fund of the municipality. |
| |||||||
| |||||||
1 | Upon payment of all business district project costs and | ||||||
2 | retirement of all obligations paying or reimbursing business | ||||||
3 | district project costs, but in no event more than 23 years | ||||||
4 | after the date of adoption of the ordinance imposing taxes | ||||||
5 | pursuant to subsection (10) or (11) of Section 11-74.3-3, the | ||||||
6 | municipality shall adopt an ordinance immediately rescinding | ||||||
7 | the taxes imposed pursuant to subsection (10) or (11) of | ||||||
8 | Section 11-74.3-3.
| ||||||
9 | (Source: P.A. 99-143, eff. 7-27-15.) | ||||||
10 | Section 25. The Civic Center Code is amended by changing | ||||||
11 | Section 245-12 as follows:
| ||||||
12 | (70 ILCS 200/245-12)
| ||||||
13 | Sec. 245-12. Use and occupation taxes.
| ||||||
14 | (a) The Authority may adopt a resolution that authorizes a | ||||||
15 | referendum on
the
question of whether the Authority shall be | ||||||
16 | authorized to impose a retailers'
occupation tax, a service | ||||||
17 | occupation tax, and a use tax in one-quarter percent
increments | ||||||
18 | at a rate not to exceed 1%. The Authority shall certify the | ||||||
19 | question
to the proper election authorities who shall submit | ||||||
20 | the question to the voters
of the metropolitan area at the next | ||||||
21 | regularly scheduled election in accordance
with the general | ||||||
22 | election law. The question shall
be in substantially the | ||||||
23 | following form:
| ||||||
24 | "Shall the Salem Civic Center Authority be authorized to |
| |||||||
| |||||||
1 | impose a retailers'
occupation tax, a service occupation | ||||||
2 | tax, and a use tax at the rate of (rate)
for the sole | ||||||
3 | purpose of obtaining funds for the support, construction,
| ||||||
4 | maintenance, or financing of a facility of the Authority?"
| ||||||
5 | Votes shall be recorded as "yes" or "no". If a majority of | ||||||
6 | all votes cast on
the proposition are in favor of the | ||||||
7 | proposition, the Authority is authorized to
impose the tax.
| ||||||
8 | (b) The Authority shall impose the retailers'
occupation | ||||||
9 | tax upon all persons engaged in the business of selling | ||||||
10 | tangible
personal property at retail in the metropolitan area, | ||||||
11 | at the
rate approved by referendum, on the
gross receipts from | ||||||
12 | the sales made in the course of such business within
the | ||||||
13 | metropolitan area. The tax imposed under this Section and all | ||||||
14 | civil
penalties that may be assessed as an incident thereof | ||||||
15 | shall be collected
and enforced by the Department of Revenue. | ||||||
16 | The Department has
full power to administer and enforce this | ||||||
17 | Section; to collect all taxes
and penalties so collected in the | ||||||
18 | manner provided in this Section; and to
determine
all rights to | ||||||
19 | credit memoranda arising on account of the erroneous payment
of | ||||||
20 | tax or penalty hereunder. In the administration of, and | ||||||
21 | compliance with,
this Section, the Department and persons who | ||||||
22 | are subject to this Section
shall (i) have the same rights, | ||||||
23 | remedies, privileges, immunities, powers and
duties, (ii) be | ||||||
24 | subject to the same conditions, restrictions, limitations,
| ||||||
25 | penalties, exclusions, exemptions, and definitions of terms, | ||||||
26 | and (iii) employ
the same modes of procedure as are prescribed |
| |||||||
| |||||||
1 | in Sections 1,
1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, | ||||||
2 | 2-5, 2-5.5, 2-10 (in respect
to all provisions
therein other | ||||||
3 | than the State rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, | ||||||
4 | 2c, 3
(except as to
the
disposition of taxes and penalties | ||||||
5 | collected and provisions related to
quarter monthly payments), | ||||||
6 | 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, | ||||||
7 | 7, 8, 9, 10, 11, 11a, 12, and 13 of
the Retailers' Occupation | ||||||
8 | Tax Act and Section 3-7 of the Uniform Penalty
and Interest | ||||||
9 | Act, as fully as if those provisions were set forth in this
| ||||||
10 | subsection.
| ||||||
11 | Persons subject to any tax imposed under this subsection | ||||||
12 | may reimburse
themselves for their seller's tax liability by | ||||||
13 | separately stating
the tax as an additional charge, which | ||||||
14 | charge may be stated in combination,
in a single amount, with | ||||||
15 | State taxes that sellers are required to collect,
in accordance | ||||||
16 | with such bracket schedules as the
Department may prescribe.
| ||||||
17 | Whenever the Department determines that a refund should be | ||||||
18 | made under this
subsection to a claimant instead of issuing a | ||||||
19 | credit memorandum, the Department
shall notify the State | ||||||
20 | Comptroller, who shall cause the warrant 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 tax fund referenced under
paragraph (g) of | ||||||
24 | this Section.
| ||||||
25 | If a tax is imposed under this subsection (b), a tax shall | ||||||
26 | also be
imposed at the same rate under subsections (c) and (d) |
| |||||||
| |||||||
1 | of this Section.
| ||||||
2 | For the purpose of determining whether a tax authorized | ||||||
3 | under this Section
is applicable, a retail sale, by a producer | ||||||
4 | of coal or other mineral mined
in Illinois, is a sale at retail | ||||||
5 | at the place where the coal or other mineral
mined in Illinois | ||||||
6 | is extracted from the earth. This paragraph does not
apply to | ||||||
7 | coal or other mineral when it is delivered or shipped by the | ||||||
8 | seller
to the purchaser at a point outside Illinois so that the | ||||||
9 | sale is exempt
under the Federal Constitution as a sale in | ||||||
10 | interstate or foreign commerce.
| ||||||
11 | Notwithstanding any other provision of law, for the purpose | ||||||
12 | of determining whether a tax authorized under this Section
is | ||||||
13 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
14 | deemed to be a retail sale at the place where the fuel is | ||||||
15 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
16 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
17 | the Motor Fuel Tax Law. | ||||||
18 | Nothing in this Section shall be construed to authorize the | ||||||
19 | Authority
to impose a tax upon the privilege of engaging in any
| ||||||
20 | business which under the Constitution of the United States may | ||||||
21 | not be made
the subject of taxation by this State.
| ||||||
22 | (c) If a tax has been imposed under subsection (b), a
| ||||||
23 | service occupation tax shall
also be imposed at the same rate | ||||||
24 | upon all persons engaged, in the metropolitan
area, in the | ||||||
25 | business
of making sales of service, who, as an incident to | ||||||
26 | making those sales of
service, transfer tangible personal |
| |||||||
| |||||||
1 | property within the metropolitan area
as an
incident to a sale | ||||||
2 | of service.
The tax imposed under this subsection and all civil | ||||||
3 | penalties that may be
assessed as an incident thereof shall be | ||||||
4 | collected and enforced by the
Department of Revenue. The | ||||||
5 | Department has
full power to
administer and enforce this | ||||||
6 | paragraph; to collect all taxes and penalties
due hereunder; to | ||||||
7 | dispose of taxes and penalties so collected in the manner
| ||||||
8 | hereinafter provided; and to determine all rights to credit | ||||||
9 | memoranda
arising on account of the erroneous payment of tax or | ||||||
10 | penalty hereunder.
In the administration of, and compliance | ||||||
11 | with this paragraph, the
Department and persons who are subject | ||||||
12 | to this paragraph shall (i) have the
same rights, remedies, | ||||||
13 | privileges, immunities, powers, and duties, (ii) be
subject to | ||||||
14 | the same conditions, restrictions, limitations, penalties,
| ||||||
15 | exclusions, exemptions, and definitions of terms, and (iii) | ||||||
16 | employ the same
modes
of procedure as are prescribed in | ||||||
17 | Sections 2 (except that the
reference to State in the | ||||||
18 | definition of supplier maintaining a place of
business in this | ||||||
19 | State shall mean the metropolitan area), 2a, 2b, 3 through
3-55 | ||||||
20 | (in respect to all provisions therein other than the State rate | ||||||
21 | of
tax), 4 (except that the reference to the State shall be to | ||||||
22 | the Authority),
5, 7, 8 (except that the jurisdiction to which | ||||||
23 | the tax shall be a debt to
the extent indicated in that Section | ||||||
24 | 8 shall be the Authority), 9 (except as
to the disposition of | ||||||
25 | taxes and penalties collected, and except that
the returned | ||||||
26 | merchandise credit for this tax may not be taken against any
|
| |||||||
| |||||||
1 | State tax), 11, 12 (except the reference therein to Section 2b | ||||||
2 | of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
3 | reference to the State
shall mean the Authority), 15, 16,
17, | ||||||
4 | 18, 19 and 20 of the Service Occupation Tax Act and Section 3-7 | ||||||
5 | of
the Uniform Penalty and Interest Act, as fully as if those | ||||||
6 | provisions were
set forth herein.
| ||||||
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.
| ||||||
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 tax fund referenced under
paragraph (g) of | ||||||
22 | this Section.
| ||||||
23 | Nothing in this paragraph shall be construed to authorize | ||||||
24 | the Authority
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.
|
| |||||||
| |||||||
1 | (d) If a tax has been imposed under subsection (b), a
use | ||||||
2 | tax shall
also be imposed at the same rate upon the privilege | ||||||
3 | of using, in the
metropolitan area, any item of
tangible | ||||||
4 | personal property that is purchased outside the metropolitan | ||||||
5 | area at
retail from a retailer, and that is titled or | ||||||
6 | registered at a location within
the metropolitan area with an | ||||||
7 | agency of
this State's government. "Selling price" is
defined | ||||||
8 | as in the Use Tax Act. The tax shall be collected from persons | ||||||
9 | whose
Illinois address for titling or registration purposes is | ||||||
10 | given as being in
the metropolitan area. The tax shall be | ||||||
11 | collected by the Department of Revenue
for
the Authority. The | ||||||
12 | tax must be paid to the State,
or an exemption determination | ||||||
13 | must be obtained from the Department of
Revenue, before the | ||||||
14 | title or certificate of registration for the property
may be | ||||||
15 | issued. The tax or proof of exemption may be transmitted to the
| ||||||
16 | Department by way of the State agency with which, or the State | ||||||
17 | officer with
whom, the tangible personal property must be | ||||||
18 | titled or registered if the
Department and the State agency or | ||||||
19 | State officer determine that this
procedure will expedite the | ||||||
20 | processing of applications for title or
registration.
| ||||||
21 | The Department has full power to administer and enforce | ||||||
22 | this
paragraph; to collect all taxes, penalties and interest | ||||||
23 | due hereunder; to
dispose of taxes, penalties and interest so | ||||||
24 | collected in the manner
hereinafter provided; and to determine | ||||||
25 | all rights to credit memoranda or
refunds arising on account of | ||||||
26 | the erroneous payment of tax, penalty or
interest hereunder. In |
| |||||||
| |||||||
1 | the administration of, and compliance with, this
subsection, | ||||||
2 | the Department and persons who are subject to this paragraph
| ||||||
3 | shall (i) have the same rights, remedies, privileges, | ||||||
4 | immunities, powers,
and duties, (ii) be subject to the same | ||||||
5 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
6 | exemptions, and definitions of terms,
and (iii) employ the same | ||||||
7 | modes of procedure as are prescribed in Sections 2
(except the | ||||||
8 | definition of "retailer maintaining a place of business in this
| ||||||
9 | State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, | ||||||
10 | 7, 8 (except that the jurisdiction to which the tax shall be a | ||||||
11 | debt to
the extent indicated in that Section 8 shall be the | ||||||
12 | Authority), 9 (except
provisions relating to quarter
monthly | ||||||
13 | payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 | ||||||
14 | of the Use Tax Act and Section 3-7 of the Uniform Penalty
and | ||||||
15 | Interest Act, that are not inconsistent with this
paragraph, as | ||||||
16 | fully as if those provisions were set forth herein.
| ||||||
17 | Whenever the Department determines that a refund should be | ||||||
18 | made under this
subsection 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 tax fund referenced
under paragraph (g) of | ||||||
24 | this Section.
| ||||||
25 | (e) A certificate of registration issued by the State | ||||||
26 | Department of
Revenue to a retailer under the Retailers' |
| |||||||
| |||||||
1 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
2 | shall permit the registrant to engage in a
business that is | ||||||
3 | taxed under the tax imposed under paragraphs (b), (c),
or (d) | ||||||
4 | of this Section and no additional registration shall be | ||||||
5 | required.
A certificate issued under the Use Tax Act or the | ||||||
6 | Service Use Tax
Act shall be applicable with regard to any tax | ||||||
7 | imposed under paragraph (c)
of this Section.
| ||||||
8 | (f) The results of any election authorizing a proposition | ||||||
9 | to impose a tax
under this Section or effecting a change in the | ||||||
10 | rate of tax shall be certified
by the proper election | ||||||
11 | authorities and filed with the Illinois Department on or
before | ||||||
12 | the first day of April. In addition, an ordinance imposing,
| ||||||
13 | discontinuing, or effecting a change in the rate of tax under | ||||||
14 | this
Section shall be adopted and a certified copy thereof | ||||||
15 | filed with the
Department
on or before the first day of April. | ||||||
16 | After proper receipt of such
certifications, the Department | ||||||
17 | shall proceed to administer and enforce this
Section as of the | ||||||
18 | first day of July next following such adoption and filing.
| ||||||
19 | (g) The Department of Revenue shall, upon collecting any | ||||||
20 | taxes and penalties
as
provided in this Section, pay the taxes | ||||||
21 | and penalties over to the State
Treasurer as
trustee for the | ||||||
22 | Authority. The taxes and penalties shall be held in a trust
| ||||||
23 | fund outside
the State Treasury. On or before the 25th day of | ||||||
24 | each calendar month, the
Department of Revenue shall prepare | ||||||
25 | and certify to the Comptroller of
the State of Illinois the | ||||||
26 | amount to be paid to the Authority, which shall be
the balance |
| |||||||
| |||||||
1 | in the fund, less any amount determined by the Department
to be | ||||||
2 | necessary for the payment of refunds. Within 10 days after | ||||||
3 | receipt by
the Comptroller of the certification of the amount | ||||||
4 | to be paid to the
Authority, the Comptroller shall cause an | ||||||
5 | order to be drawn for payment
for the amount in accordance with | ||||||
6 | the directions contained in the
certification.
Amounts | ||||||
7 | received from the tax imposed under this Section shall be used | ||||||
8 | only for
the
support, construction, maintenance, or financing | ||||||
9 | of a facility of the
Authority.
| ||||||
10 | (h) When certifying the amount of a monthly disbursement to | ||||||
11 | the Authority
under this Section, the Department shall increase | ||||||
12 | or decrease the amounts by an
amount necessary to offset any | ||||||
13 | miscalculation of previous disbursements. The
offset amount | ||||||
14 | shall be the amount erroneously disbursed within the previous 6
| ||||||
15 | months from the time a miscalculation is discovered.
| ||||||
16 | (i) This Section may be cited as the Salem Civic Center Use | ||||||
17 | and Occupation
Tax Law.
| ||||||
18 | (Source: P.A. 98-1098, eff. 8-26-14.)
| ||||||
19 | Section 30. The Flood Prevention District Act is amended by | ||||||
20 | changing Section 25 as follows:
| ||||||
21 | (70 ILCS 750/25)
| ||||||
22 | Sec. 25. Flood prevention retailers' and service | ||||||
23 | occupation taxes. | ||||||
24 | (a) If the Board of Commissioners of a flood prevention |
| |||||||
| |||||||
1 | district determines that an emergency situation exists | ||||||
2 | regarding levee repair or flood prevention, and upon an | ||||||
3 | ordinance confirming the determination adopted by the | ||||||
4 | affirmative vote of a majority of the members of the county | ||||||
5 | board of the county in which the district is situated, the | ||||||
6 | county may impose a flood prevention
retailers' occupation tax | ||||||
7 | upon all persons engaged in the business of
selling tangible | ||||||
8 | personal property at retail within the territory of the | ||||||
9 | district to provide revenue to pay the costs of providing | ||||||
10 | emergency levee repair and flood prevention and to secure the | ||||||
11 | payment of bonds, notes, and other evidences of indebtedness | ||||||
12 | issued under this Act for a period not to exceed 25 years or as | ||||||
13 | required to repay the bonds, notes, and other evidences of | ||||||
14 | indebtedness issued under this Act.
The tax rate shall be 0.25%
| ||||||
15 | of the gross receipts from all taxable sales made in the course | ||||||
16 | of that
business. The tax
imposed under this Section and all | ||||||
17 | civil penalties that may be
assessed as an incident thereof | ||||||
18 | shall be collected and enforced by the
State Department of | ||||||
19 | Revenue. The Department shall have full power to
administer and | ||||||
20 | enforce this Section; to collect all taxes and penalties
so | ||||||
21 | collected in the manner hereinafter provided; and to determine | ||||||
22 | all
rights to credit memoranda arising on account of the | ||||||
23 | erroneous payment
of tax or penalty hereunder. | ||||||
24 | In the administration of and compliance with this | ||||||
25 | subsection, the Department and persons who are subject to this | ||||||
26 | subsection (i) have the same rights, remedies, privileges, |
| |||||||
| |||||||
1 | immunities, powers, and duties, (ii) are subject to the same | ||||||
2 | conditions, restrictions, limitations, penalties, and | ||||||
3 | definitions of terms, and (iii) shall employ the same modes of | ||||||
4 | procedure as are set forth in Sections 1 through 1o, 2 through | ||||||
5 | 2-70 (in respect to all provisions contained in those Sections | ||||||
6 | other than the State rate of tax), 2a through 2h, 3 (except as | ||||||
7 | to the disposition of taxes and penalties collected), 4, 5, 5a, | ||||||
8 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, | ||||||
9 | 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act | ||||||
10 | and all provisions of the Uniform Penalty and Interest Act as | ||||||
11 | if those provisions were set forth in this subsection. | ||||||
12 | Persons subject to any tax imposed under this Section may | ||||||
13 | reimburse themselves for their seller's tax
liability | ||||||
14 | hereunder by separately stating the tax as an additional
| ||||||
15 | charge, which charge may be stated in combination in a single | ||||||
16 | amount
with State taxes that sellers are required to collect | ||||||
17 | under the Use
Tax Act, under any bracket schedules the
| ||||||
18 | Department may prescribe. | ||||||
19 | If a tax is imposed under this subsection (a), a tax shall | ||||||
20 | also
be imposed under subsection (b) of this Section. | ||||||
21 | (b) If a tax has been imposed under subsection (a), a flood | ||||||
22 | prevention service occupation
tax shall
also be imposed upon | ||||||
23 | all persons engaged within the territory of the district in
the | ||||||
24 | business of making sales of service, who, as an incident to | ||||||
25 | making the sales
of service, transfer tangible personal | ||||||
26 | property,
either in the form of tangible personal property or |
| |||||||
| |||||||
1 | in the form of real estate
as an incident to a sale of service | ||||||
2 | to provide revenue to pay the costs of providing emergency | ||||||
3 | levee repair and flood prevention and to secure the payment of | ||||||
4 | bonds, notes, and other evidences of indebtedness issued under | ||||||
5 | this Act for a period not to exceed 25 years or as required to | ||||||
6 | repay the bonds, notes, and other evidences of indebtedness. | ||||||
7 | The tax rate shall be 0.25% of the selling price
of all | ||||||
8 | tangible personal property transferred. | ||||||
9 | The tax imposed under this subsection and all civil
| ||||||
10 | penalties that may be assessed as an incident thereof shall be | ||||||
11 | collected
and enforced by the State Department of Revenue. The | ||||||
12 | Department shall
have full power to administer and enforce this | ||||||
13 | subsection; to collect all
taxes and penalties due hereunder; | ||||||
14 | to dispose of taxes and penalties
collected in the manner | ||||||
15 | hereinafter provided; and to determine all
rights to credit | ||||||
16 | memoranda arising on account of the erroneous payment
of tax or | ||||||
17 | penalty hereunder. | ||||||
18 | In the administration of and compliance with this | ||||||
19 | subsection, the Department and persons who are subject to this | ||||||
20 | subsection shall (i) have the same rights, remedies, | ||||||
21 | privileges, immunities, powers, and duties, (ii) be subject to | ||||||
22 | the same conditions, restrictions, limitations, penalties, and | ||||||
23 | definitions of terms, and (iii) employ the same modes of | ||||||
24 | procedure as are set forth in Sections 2 (except that the | ||||||
25 | reference to State in the definition of supplier maintaining a | ||||||
26 | place of business in this State means the district), 2a through |
| |||||||
| |||||||
1 | 2d, 3 through 3-50 (in respect to all provisions contained in | ||||||
2 | those Sections other than the State rate of tax), 4 (except | ||||||
3 | that the reference to the State shall be to the district), 5, | ||||||
4 | 7, 8 (except that the jurisdiction to which the tax is a debt | ||||||
5 | to the extent indicated in that Section 8 is the district), 9 | ||||||
6 | (except as to the disposition of taxes and penalties | ||||||
7 | collected), 10, 11, 12 (except the reference therein to Section | ||||||
8 | 2b of the Retailers' Occupation Tax Act), 13 (except that any | ||||||
9 | reference to the State means the district), Section 15, 16, 17, | ||||||
10 | 18, 19, and 20 of the Service Occupation Tax Act and all | ||||||
11 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
12 | if those provisions were set forth herein. | ||||||
13 | Persons subject to any tax imposed under the authority | ||||||
14 | granted
in this subsection may reimburse themselves for their | ||||||
15 | serviceman's tax
liability hereunder by separately stating the | ||||||
16 | tax as an additional
charge, that charge may be stated in | ||||||
17 | combination in a single amount
with State tax that servicemen | ||||||
18 | are authorized to collect under the
Service Use Tax Act, under | ||||||
19 | any bracket schedules the
Department may prescribe. | ||||||
20 | (c) The taxes imposed in subsections (a) and (b) may not be | ||||||
21 | imposed on personal property titled or registered with an | ||||||
22 | agency of the State; food for human consumption that is to be | ||||||
23 | consumed off the premises where it is sold (other than | ||||||
24 | alcoholic beverages, soft drinks, and food that has been | ||||||
25 | prepared for immediate consumption); prescription and | ||||||
26 | non-prescription medicines, drugs, and medical appliances; |
| |||||||
| |||||||
1 | modifications to a motor vehicle for the purpose of rendering | ||||||
2 | it usable by a person with a disability; or insulin, urine | ||||||
3 | testing materials, and syringes and needles used by diabetics. | ||||||
4 | (c-5) Notwithstanding any other provision of law, for the | ||||||
5 | purpose of determining whether a tax authorized under this | ||||||
6 | Section
is applicable, a retail sale of fuel used by an | ||||||
7 | aircraft shall be deemed to be a retail sale at the place where | ||||||
8 | the fuel is delivered to the aircraft. For the purposes of this | ||||||
9 | paragraph, "fuel" has the meaning given to that term in Section | ||||||
10 | 1.19 of the Motor Fuel Tax Law. | ||||||
11 | (d) Nothing in this Section shall be construed to authorize | ||||||
12 | the
district to impose a tax upon the privilege of engaging in | ||||||
13 | any business
that under the Constitution of the United States | ||||||
14 | may not be made the
subject of taxation by the State. | ||||||
15 | (e) The certificate of registration that is issued by the | ||||||
16 | Department to a retailer under the Retailers' Occupation Tax | ||||||
17 | Act or a serviceman under the Service Occupation Tax Act | ||||||
18 | permits the retailer or serviceman to engage in a business that | ||||||
19 | is taxable without registering separately with the Department | ||||||
20 | under an ordinance or resolution under this Section. | ||||||
21 | (f) The Department shall immediately pay over to the State | ||||||
22 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
23 | collected under this Section to be deposited into the Flood | ||||||
24 | Prevention Occupation Tax Fund, which shall be an | ||||||
25 | unappropriated trust fund held outside the State treasury. | ||||||
26 | On or before the 25th day of each calendar month, the |
| |||||||
| |||||||
1 | Department shall prepare and certify to the Comptroller the | ||||||
2 | disbursement of stated sums of money to the counties from which | ||||||
3 | retailers or servicemen have paid taxes or penalties to the | ||||||
4 | Department during the second preceding calendar month. The | ||||||
5 | amount to be paid to each county is equal to the amount (not | ||||||
6 | including credit memoranda) collected from the county under | ||||||
7 | this Section during the second preceding calendar month by the | ||||||
8 | Department, (i) less 2% of that amount, which shall be | ||||||
9 | deposited into the Tax Compliance and Administration Fund and | ||||||
10 | shall be used by the Department in administering and enforcing | ||||||
11 | the provisions of this Section on behalf of the county, (ii) | ||||||
12 | plus an amount that the Department determines is necessary to | ||||||
13 | offset any amounts that were erroneously paid to a different | ||||||
14 | taxing body; (iii) less an amount equal to the amount of | ||||||
15 | refunds made during the second preceding calendar month by the | ||||||
16 | Department on behalf of the county; and (iv) less any amount | ||||||
17 | that the Department determines is necessary to offset any | ||||||
18 | amounts that were payable to a different taxing body but were | ||||||
19 | erroneously paid to the county. When certifying the amount of a | ||||||
20 | monthly disbursement to a county under this Section, the | ||||||
21 | Department shall increase or decrease the amounts by an amount | ||||||
22 | necessary to offset any miscalculation of previous | ||||||
23 | disbursements within the previous 6 months from the time a | ||||||
24 | miscalculation is discovered. | ||||||
25 | Within 10 days after receipt by the Comptroller from the | ||||||
26 | Department of the disbursement certification to the counties |
| |||||||
| |||||||
1 | provided for in this Section, the Comptroller shall cause the | ||||||
2 | orders to be drawn for the respective amounts in accordance | ||||||
3 | with directions contained in the certification. | ||||||
4 | If the Department determines that a refund should be made | ||||||
5 | under this Section to a claimant instead of issuing a credit | ||||||
6 | memorandum, then the Department shall notify the Comptroller, | ||||||
7 | who shall cause the order to be drawn for the amount specified | ||||||
8 | and to the person named in the notification from the | ||||||
9 | Department. The refund shall be paid by the Treasurer out of | ||||||
10 | the Flood Prevention Occupation Tax Fund. | ||||||
11 | (g) If a county imposes a tax under this Section, then the | ||||||
12 | county board shall, by ordinance, discontinue the tax upon the | ||||||
13 | payment of all indebtedness of the flood prevention district. | ||||||
14 | The tax shall not be discontinued until all indebtedness of the | ||||||
15 | District has been paid. | ||||||
16 | (h) Any ordinance imposing the tax under this Section, or | ||||||
17 | any ordinance that discontinues the tax, must be certified by | ||||||
18 | the county clerk and filed with the Illinois Department of | ||||||
19 | Revenue either (i) on or before the first day of April, | ||||||
20 | whereupon the Department shall proceed to administer and | ||||||
21 | enforce the tax or change in the rate as of the first day of | ||||||
22 | July next following the filing; or (ii) on or before the first | ||||||
23 | day of October, whereupon the Department shall proceed to | ||||||
24 | administer and enforce the tax or change in the rate as of the | ||||||
25 | first day of January next following the filing. | ||||||
26 | (j) County Flood Prevention Occupation Tax Fund. All |
| |||||||
| |||||||
1 | proceeds received by a county from a tax distribution under | ||||||
2 | this Section must be maintained in a special fund known as the | ||||||
3 | [name of county] flood prevention occupation tax fund. The | ||||||
4 | county shall, at the direction of the flood prevention | ||||||
5 | district, use moneys in the fund to pay the costs of providing | ||||||
6 | emergency levee repair and flood prevention and to pay bonds, | ||||||
7 | notes, and other evidences of indebtedness issued under this | ||||||
8 | Act. | ||||||
9 | (k) This Section may be cited as the Flood Prevention | ||||||
10 | Occupation Tax Law.
| ||||||
11 | (Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; | ||||||
12 | 99-642, eff. 7-28-16.)
| ||||||
13 | Section 35. The Metro-East Park and Recreation District Act | ||||||
14 | is amended by changing Section 30 as follows:
| ||||||
15 | (70 ILCS 1605/30)
| ||||||
16 | Sec. 30. Taxes.
| ||||||
17 | (a) The board shall impose a
tax upon all persons engaged | ||||||
18 | in the business of selling tangible personal
property, other | ||||||
19 | than personal property titled or registered with an agency of
| ||||||
20 | this State's government,
at retail in the District on the gross | ||||||
21 | receipts from the
sales made in the course of business.
This | ||||||
22 | tax
shall be imposed only at the rate of one-tenth of one per | ||||||
23 | cent.
| ||||||
24 | This additional tax may not be imposed on the sales of food |
| |||||||
| |||||||
1 | for human
consumption that is to be consumed off the premises | ||||||
2 | where it is sold (other
than alcoholic beverages, soft drinks, | ||||||
3 | and food which has been prepared for
immediate consumption) and | ||||||
4 | prescription and non-prescription medicines, drugs,
medical | ||||||
5 | appliances, and insulin, urine testing materials, syringes, | ||||||
6 | and needles
used by diabetics.
The tax imposed by the Board | ||||||
7 | under this Section and
all civil penalties that may be assessed | ||||||
8 | as an incident of the tax shall be
collected and enforced by | ||||||
9 | the Department of Revenue. The certificate
of registration that | ||||||
10 | is issued by the Department to a retailer under the
Retailers' | ||||||
11 | Occupation Tax Act shall permit the retailer to engage in a | ||||||
12 | business
that is taxable without registering separately with | ||||||
13 | the Department under an
ordinance or resolution under this | ||||||
14 | Section. The Department has full
power to administer and | ||||||
15 | enforce this Section, to collect all taxes and
penalties due | ||||||
16 | under this Section, to dispose of taxes and penalties so
| ||||||
17 | collected in the manner provided in this Section, and to | ||||||
18 | determine
all rights to credit memoranda arising on account of | ||||||
19 | the erroneous payment of
a tax or penalty under this Section. | ||||||
20 | In the administration of and compliance
with this Section, the | ||||||
21 | Department and persons who are subject to this Section
shall | ||||||
22 | (i) have the same rights, remedies, privileges, immunities, | ||||||
23 | powers, and
duties, (ii) be subject to the same conditions, | ||||||
24 | restrictions, limitations,
penalties, and definitions of | ||||||
25 | terms, and (iii) employ the same modes of
procedure as are | ||||||
26 | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
| |||||||
| |||||||
1 | 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all provisions contained | ||||||
2 | in those Sections
other than the
State rate of tax), 2-12, 2-15 | ||||||
3 | through 2-70, 2a, 2b, 2c, 3 (except provisions
relating to
| ||||||
4 | transaction returns and quarter monthly payments), 4, 5, 5a, | ||||||
5 | 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
6 | 7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation | ||||||
7 | Tax Act and the Uniform Penalty and
Interest Act as if those | ||||||
8 | provisions were set forth in this Section.
| ||||||
9 | Persons subject to any tax imposed under the authority | ||||||
10 | granted in this
Section may reimburse themselves for their | ||||||
11 | sellers' tax liability by
separately stating the tax as an | ||||||
12 | additional charge, which charge may be stated
in combination, | ||||||
13 | in a single amount, with State tax which sellers are required
| ||||||
14 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
15 | schedules as the
Department may prescribe.
| ||||||
16 | Whenever the Department determines that a refund should be | ||||||
17 | made under this
Section to a claimant instead of issuing a | ||||||
18 | credit memorandum, the Department
shall notify the State | ||||||
19 | Comptroller, who shall cause the order to be drawn for
the | ||||||
20 | amount specified and to the person named in the notification | ||||||
21 | from the
Department. The refund shall be paid by the State | ||||||
22 | Treasurer out of the
State Metro-East Park and Recreation | ||||||
23 | District Fund.
| ||||||
24 | (b) If a tax has been imposed under subsection (a), a
| ||||||
25 | service occupation tax shall
also be imposed at the same rate | ||||||
26 | upon all persons engaged, in the District, in
the business
of |
| |||||||
| |||||||
1 | making sales of service, who, as an incident to making those | ||||||
2 | sales of
service, transfer tangible personal property within | ||||||
3 | the District
as an
incident to a sale of service.
This tax may | ||||||
4 | not be imposed on sales of food for human consumption that is | ||||||
5 | to
be consumed off the premises where it is sold (other than | ||||||
6 | alcoholic beverages,
soft drinks, and food prepared for | ||||||
7 | immediate consumption) and prescription and
non-prescription | ||||||
8 | medicines, drugs, medical appliances, and insulin, urine
| ||||||
9 | testing materials, syringes, and needles used by diabetics.
The | ||||||
10 | tax imposed under this subsection and all civil penalties that | ||||||
11 | may be
assessed as an incident thereof shall be collected and | ||||||
12 | enforced by the
Department of Revenue. The Department has
full | ||||||
13 | power to
administer and enforce this subsection; to collect all | ||||||
14 | taxes and penalties
due hereunder; to dispose of taxes and | ||||||
15 | penalties so collected in the manner
hereinafter provided; and | ||||||
16 | to determine all rights to credit memoranda
arising on account | ||||||
17 | of the erroneous payment of tax or penalty hereunder.
In the | ||||||
18 | administration of, and compliance with this subsection, the
| ||||||
19 | Department and persons who are subject to this paragraph shall | ||||||
20 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
21 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
22 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
23 | and definitions of terms, and (iii) employ the same
modes
of | ||||||
24 | procedure as are prescribed in Sections 2 (except that the
| ||||||
25 | reference to State in the definition of supplier maintaining a | ||||||
26 | place of
business in this State shall mean the District), 2a, |
| |||||||
| |||||||
1 | 2b, 2c, 3 through
3-50 (in respect to all provisions therein | ||||||
2 | other than the State rate of
tax), 4 (except that the reference | ||||||
3 | to the State shall be to the District),
5, 7, 8 (except that | ||||||
4 | the jurisdiction to which the tax shall be a debt to
the extent | ||||||
5 | indicated in that Section 8 shall be the District), 9 (except | ||||||
6 | as
to the disposition of taxes and penalties collected), 10, | ||||||
7 | 11, 12 (except the
reference therein to Section 2b of the
| ||||||
8 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
9 | to the State
shall mean the District), Sections 15, 16,
17, 18, | ||||||
10 | 19 and 20 of the Service Occupation Tax Act and
the Uniform | ||||||
11 | Penalty and Interest Act, as fully as if those provisions were
| ||||||
12 | set forth herein.
| ||||||
13 | Persons subject to any tax imposed under the authority | ||||||
14 | granted in
this subsection may reimburse themselves for their | ||||||
15 | serviceman's tax liability
by separately stating the tax as an | ||||||
16 | additional charge, which
charge may be stated in combination, | ||||||
17 | in a single amount, with State tax
that servicemen are | ||||||
18 | authorized to collect under the Service Use Tax Act, in
| ||||||
19 | accordance with such bracket schedules as the Department may | ||||||
20 | prescribe.
| ||||||
21 | Whenever the Department determines that a refund should be | ||||||
22 | made under this
subsection to a claimant instead of issuing a | ||||||
23 | credit memorandum, the Department
shall notify the State | ||||||
24 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
25 | amount specified, and to the person named, in the notification
| ||||||
26 | from the Department. The refund shall be paid by the State |
| |||||||
| |||||||
1 | Treasurer out
of the
State Metro-East Park and Recreation | ||||||
2 | District Fund.
| ||||||
3 | Nothing in this subsection shall be construed to authorize | ||||||
4 | the board
to impose a tax upon the privilege of engaging in any | ||||||
5 | business which under
the Constitution of the United States may | ||||||
6 | not be made the subject of taxation
by the State.
| ||||||
7 | (c) The Department shall immediately pay over to the State | ||||||
8 | Treasurer, ex
officio,
as trustee, all taxes and penalties | ||||||
9 | collected under this Section to be
deposited into the
State | ||||||
10 | Metro-East Park and Recreation District Fund, which
shall be an | ||||||
11 | unappropriated trust fund held outside of the State treasury. | ||||||
12 | As soon as possible after the first day of each month, | ||||||
13 | beginning January 1, 2011, upon certification of the Department | ||||||
14 | of Revenue, the Comptroller shall order transferred, and the | ||||||
15 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
16 | local sales tax increment, as defined in the Innovation | ||||||
17 | Development and Economy Act, collected under this Section | ||||||
18 | during the second preceding calendar month for sales within a | ||||||
19 | STAR bond district. The Department shall make this | ||||||
20 | certification only if the Metro East Park and Recreation | ||||||
21 | District imposes a tax on real property as provided in the | ||||||
22 | definition of "local sales taxes" under the Innovation | ||||||
23 | Development and Economy Act. | ||||||
24 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
25 | on
or before the 25th
day of each calendar month, the | ||||||
26 | Department shall prepare and certify to the
Comptroller the |
| |||||||
| |||||||
1 | disbursement of stated sums of money
pursuant to Section 35 of | ||||||
2 | this Act to the District from which retailers have
paid
taxes | ||||||
3 | or penalties to the Department during the second preceding
| ||||||
4 | calendar month. The amount to be paid to the District shall be | ||||||
5 | the amount (not
including credit memoranda) collected under | ||||||
6 | this Section during the second
preceding
calendar month by the | ||||||
7 | Department plus an amount the Department determines is
| ||||||
8 | necessary to offset any amounts that were erroneously paid to a | ||||||
9 | different
taxing body, and not including (i) an amount equal to | ||||||
10 | the amount of refunds
made
during the second preceding calendar | ||||||
11 | month by the Department on behalf of
the District, (ii) any | ||||||
12 | amount that the Department determines is
necessary to offset | ||||||
13 | any amounts that were payable to a different taxing body
but | ||||||
14 | were erroneously paid to the District, and (iii) any amounts | ||||||
15 | that are transferred to the STAR Bonds Revenue Fund. Within 10 | ||||||
16 | days after receipt by the
Comptroller of the disbursement | ||||||
17 | certification to the District provided for in
this Section to | ||||||
18 | be given to the Comptroller by the Department, the Comptroller
| ||||||
19 | shall cause the orders to be drawn for the respective amounts | ||||||
20 | in accordance
with directions contained in the certification.
| ||||||
21 | (d) For the purpose of determining
whether a tax authorized | ||||||
22 | under this Section is
applicable, a retail sale by a producer | ||||||
23 | of coal or another mineral mined in
Illinois is a sale at | ||||||
24 | retail at the place where the coal or other mineral mined
in | ||||||
25 | Illinois is extracted from the earth. This paragraph does not | ||||||
26 | apply to coal
or another mineral when it is delivered or |
| |||||||
| |||||||
1 | shipped by the seller to the
purchaser
at a point outside | ||||||
2 | Illinois so that the sale is exempt under the United States
| ||||||
3 | Constitution as a sale in interstate or foreign commerce.
| ||||||
4 | Notwithstanding any other provision of law, for the purpose | ||||||
5 | of determining whether a tax authorized under this Section
is | ||||||
6 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
7 | deemed to be a retail sale at the place where the fuel is | ||||||
8 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
9 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
10 | the Motor Fuel Tax Law. | ||||||
11 | (e) Nothing in this Section shall be construed to authorize | ||||||
12 | the board to
impose a
tax upon the privilege of engaging in any | ||||||
13 | business that under the Constitution
of the United States may | ||||||
14 | not be made the subject of taxation by this State.
| ||||||
15 | (f) An ordinance imposing a tax under this Section or an | ||||||
16 | ordinance extending
the
imposition of a tax to an additional | ||||||
17 | county or counties
shall be certified
by the
board and filed | ||||||
18 | with the Department of Revenue
either (i) on or
before the | ||||||
19 | first day of April, whereupon the Department shall proceed to
| ||||||
20 | administer and enforce the tax as of the first day of July next | ||||||
21 | following
the filing; or (ii)
on or before the first day of | ||||||
22 | October, whereupon the
Department shall proceed to administer | ||||||
23 | and enforce the tax as of the first
day of January next | ||||||
24 | following the filing.
| ||||||
25 | (g) When certifying the amount of a monthly disbursement to | ||||||
26 | the District
under
this
Section, the Department shall increase |
| |||||||
| |||||||
1 | or decrease the amounts by an amount
necessary to offset any | ||||||
2 | misallocation of previous disbursements. The offset
amount | ||||||
3 | shall be the amount erroneously disbursed within the previous 6 | ||||||
4 | months
from the time a misallocation is discovered.
| ||||||
5 | (Source: P.A. 98-1098, eff. 8-26-14; 99-217, eff. 7-31-15.)
| ||||||
6 | Section 40. The Local Mass Transit District Act is amended | ||||||
7 | by changing Section 5.01 as follows:
| ||||||
8 | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
| ||||||
9 | Sec. 5.01. Metro East Mass Transit District; use and | ||||||
10 | occupation taxes.
| ||||||
11 | (a) The Board of Trustees of any Metro East Mass Transit
| ||||||
12 | District may, by ordinance adopted with the concurrence of | ||||||
13 | two-thirds of
the then trustees, impose throughout the District | ||||||
14 | any or all of the taxes and
fees provided in this Section. All | ||||||
15 | taxes and fees imposed under this Section
shall be used only | ||||||
16 | for public mass transportation systems, and the amount used
to | ||||||
17 | provide mass transit service to unserved areas of the District | ||||||
18 | shall be in
the same proportion to the total proceeds as the | ||||||
19 | number of persons residing in
the unserved areas is to the | ||||||
20 | total population of the District. Except as
otherwise provided | ||||||
21 | in this Act, taxes imposed under
this Section and civil | ||||||
22 | penalties imposed incident thereto shall be
collected and | ||||||
23 | enforced by the State Department of Revenue.
The Department | ||||||
24 | shall have the power to administer and enforce the taxes
and to |
| |||||||
| |||||||
1 | determine all rights for refunds for erroneous payments of the | ||||||
2 | taxes.
| ||||||
3 | (b) The Board may impose a Metro East Mass Transit District | ||||||
4 | Retailers'
Occupation Tax upon all persons engaged in the | ||||||
5 | business of selling tangible
personal property at retail in the | ||||||
6 | district at a rate of 1/4 of 1%, or as
authorized under | ||||||
7 | subsection (d-5) of this Section, of the
gross receipts from | ||||||
8 | the sales made in the course of such business within
the | ||||||
9 | district. The tax imposed under this Section and all civil
| ||||||
10 | penalties that may be assessed as an incident thereof shall be | ||||||
11 | collected
and enforced by the State Department of Revenue. The | ||||||
12 | Department shall have
full power to administer and enforce this | ||||||
13 | Section; to collect all taxes
and penalties so collected in the | ||||||
14 | manner hereinafter provided; and to determine
all rights to | ||||||
15 | credit memoranda arising on account of the erroneous payment
of | ||||||
16 | tax or penalty hereunder. In the administration of, and | ||||||
17 | compliance with,
this Section, the Department and persons who | ||||||
18 | are subject to this Section
shall have the same rights, | ||||||
19 | remedies, privileges, immunities, powers and
duties, and be | ||||||
20 | subject to the same conditions, restrictions, limitations,
| ||||||
21 | penalties, exclusions, exemptions and definitions of terms and | ||||||
22 | employ
the same modes of procedure, as are prescribed in | ||||||
23 | Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 | ||||||
24 | (in respect to all provisions
therein other than the State rate | ||||||
25 | of tax), 2c, 3 (except as to the
disposition of taxes and | ||||||
26 | penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, |
| |||||||
| |||||||
1 | 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of
| ||||||
2 | the Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
3 | Uniform Penalty
and Interest Act, as fully as if those | ||||||
4 | provisions were set forth herein.
| ||||||
5 | Persons subject to any tax imposed under the Section may | ||||||
6 | reimburse
themselves for their seller's tax liability | ||||||
7 | hereunder by separately stating
the tax as an additional | ||||||
8 | charge, which charge may be stated in combination,
in a single | ||||||
9 | amount, with State taxes that sellers are required to collect
| ||||||
10 | under the Use Tax Act, in accordance with such bracket | ||||||
11 | schedules as the
Department may prescribe.
| ||||||
12 | Whenever the Department determines that a refund should be | ||||||
13 | made under this
Section to a claimant instead of issuing a | ||||||
14 | credit memorandum, the Department
shall notify the State | ||||||
15 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
16 | amount specified, and to the person named, in the notification
| ||||||
17 | from the Department. The refund shall be paid by the State | ||||||
18 | Treasurer out
of the Metro East Mass Transit District tax fund | ||||||
19 | established under
paragraph (h)
of this Section.
| ||||||
20 | If a tax is imposed under this subsection (b), a tax shall | ||||||
21 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
22 | For the purpose of determining whether a tax authorized | ||||||
23 | under this Section
is applicable, a retail sale, by a producer | ||||||
24 | of coal or other 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 other 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 Federal Constitution as a sale in | ||||||
4 | interstate or foreign commerce.
| ||||||
5 | Notwithstanding any other provision of law, for the purpose | ||||||
6 | of determining whether a tax authorized under this Section
is | ||||||
7 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
8 | deemed to be a retail sale at the place where the fuel is | ||||||
9 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
10 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
11 | the Motor Fuel Tax Law. | ||||||
12 | No tax shall be imposed or collected under this subsection | ||||||
13 | on the sale of a motor vehicle in this State to a resident of | ||||||
14 | another state if that motor vehicle will not be titled in this | ||||||
15 | State.
| ||||||
16 | Nothing in this Section shall be construed to authorize the | ||||||
17 | Metro East
Mass Transit District to impose a tax upon the | ||||||
18 | privilege of engaging in any
business which under the | ||||||
19 | Constitution of the United States may not be made
the subject | ||||||
20 | of taxation by this State.
| ||||||
21 | (c) If a tax has been imposed under subsection (b), a Metro | ||||||
22 | East Mass
Transit District Service Occupation Tax shall
also be | ||||||
23 | imposed upon all persons engaged, in the district, in the | ||||||
24 | business
of making sales of service, who, as an incident to | ||||||
25 | making those sales of
service, transfer tangible personal | ||||||
26 | property within the District, either in
the form of tangible |
| |||||||
| |||||||
1 | personal property or in the form of real estate as an
incident | ||||||
2 | to a sale of service. The tax rate shall be 1/4%, or as | ||||||
3 | authorized
under subsection (d-5) of this Section, of the | ||||||
4 | selling
price of tangible personal property so transferred | ||||||
5 | within the district.
The tax imposed under this paragraph and | ||||||
6 | all civil penalties that may be
assessed as an incident thereof | ||||||
7 | shall be collected and enforced by the
State Department of | ||||||
8 | Revenue. The Department shall have full power to
administer and | ||||||
9 | enforce this paragraph; 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 paragraph, the
Department and persons who | ||||||
15 | are subject to this paragraph shall have the
same rights, | ||||||
16 | remedies, privileges, immunities, powers and duties, and be
| ||||||
17 | subject to the same conditions, restrictions, limitations, | ||||||
18 | penalties,
exclusions, exemptions and definitions of terms and | ||||||
19 | employ the same modes
of procedure as are prescribed in | ||||||
20 | Sections 1a-1, 2 (except that the
reference to State in the | ||||||
21 | definition of supplier maintaining a place of
business in this | ||||||
22 | State shall mean the Authority), 2a, 3 through
3-50 (in respect | ||||||
23 | to all provisions therein other than the State rate of
tax), 4 | ||||||
24 | (except that the reference to the State shall be to the | ||||||
25 | Authority),
5, 7, 8 (except that the jurisdiction to which the | ||||||
26 | tax shall be a debt to
the extent indicated in that Section 8 |
| |||||||
| |||||||
1 | shall be the District), 9 (except as
to the disposition of | ||||||
2 | taxes and penalties collected, and except that
the returned | ||||||
3 | merchandise credit for this tax may not be taken against any
| ||||||
4 | State tax), 10, 11, 12 (except the reference therein to Section | ||||||
5 | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
6 | reference to the State
shall mean the District), the first | ||||||
7 | paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service | ||||||
8 | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and | ||||||
9 | Interest Act, as fully as if those provisions were
set forth | ||||||
10 | herein.
| ||||||
11 | Persons subject to any tax imposed under the authority | ||||||
12 | granted in
this paragraph may reimburse themselves for their | ||||||
13 | serviceman's tax liability
hereunder by separately stating the | ||||||
14 | tax as an additional charge, which
charge may be stated in | ||||||
15 | combination, in a single amount, with State tax
that servicemen | ||||||
16 | are authorized to collect under the Service Use Tax Act, in
| ||||||
17 | accordance with such bracket schedules as the Department may | ||||||
18 | prescribe.
| ||||||
19 | Whenever the Department determines that a refund should be | ||||||
20 | made under this
paragraph to a claimant instead of issuing a | ||||||
21 | credit memorandum, the Department
shall notify the State | ||||||
22 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
23 | amount specified, and to the person named, in the notification
| ||||||
24 | from the Department. The refund shall be paid by the State | ||||||
25 | Treasurer out
of the Metro East Mass Transit District tax fund | ||||||
26 | established under
paragraph (h)
of this Section.
|
| |||||||
| |||||||
1 | Nothing in this paragraph shall be construed to authorize | ||||||
2 | the District
to impose a tax upon the privilege of engaging in | ||||||
3 | any business which under
the Constitution of the United States | ||||||
4 | may not be made the subject of taxation
by the State.
| ||||||
5 | (d) If a tax has been imposed under subsection (b), a Metro | ||||||
6 | East Mass
Transit District Use Tax shall
also be imposed upon | ||||||
7 | the privilege of using, in the district, any item of
tangible | ||||||
8 | personal property that is purchased outside the district at
| ||||||
9 | retail from a retailer, and that is titled or registered with | ||||||
10 | an agency of
this State's government, at a rate of 1/4%, or as | ||||||
11 | authorized under subsection
(d-5) of this Section, of the | ||||||
12 | selling price of the
tangible personal property within the | ||||||
13 | District, as "selling price" is
defined in the Use Tax Act. The | ||||||
14 | tax shall be collected from persons whose
Illinois address for | ||||||
15 | titling or registration purposes is given as being in
the | ||||||
16 | District. The tax shall be collected by the Department of | ||||||
17 | Revenue for
the Metro East Mass Transit District. The tax must | ||||||
18 | be paid to the State,
or an exemption determination must be | ||||||
19 | obtained from the Department of
Revenue, before the title or | ||||||
20 | certificate of registration for the property
may be issued. The | ||||||
21 | tax or proof of exemption may be transmitted to the
Department | ||||||
22 | by way of the State agency with which, or the State officer | ||||||
23 | with
whom, the tangible personal property must be titled or | ||||||
24 | registered if the
Department and the State agency or State | ||||||
25 | officer determine that this
procedure will expedite the | ||||||
26 | processing of applications for title or
registration.
|
| |||||||
| |||||||
1 | The Department shall have full power to administer and | ||||||
2 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
3 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
4 | interest so collected in the manner
hereinafter provided; and | ||||||
5 | to determine all rights to credit memoranda or
refunds arising | ||||||
6 | on account of the erroneous payment of tax, penalty or
interest | ||||||
7 | hereunder. In the administration of, and compliance with, this
| ||||||
8 | paragraph, the Department and persons who are subject to this | ||||||
9 | paragraph
shall have the same rights, remedies, privileges, | ||||||
10 | immunities, powers and
duties, and be subject to the same | ||||||
11 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
12 | exemptions and definitions of terms
and employ the same modes | ||||||
13 | of procedure, as are prescribed in Sections 2
(except the | ||||||
14 | definition of "retailer maintaining a place of business in this
| ||||||
15 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
16 | State rate
of tax, and except provisions concerning collection | ||||||
17 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
18 | 19 (except the portions pertaining
to claims by retailers and | ||||||
19 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
20 | the Use Tax Act and Section 3-7 of the Uniform Penalty
and | ||||||
21 | Interest Act, that are not inconsistent with this
paragraph, as | ||||||
22 | fully as if those provisions were set forth herein.
| ||||||
23 | Whenever the Department determines that a refund should be | ||||||
24 | made under this
paragraph to a claimant instead of issuing a | ||||||
25 | credit memorandum, the Department
shall notify the State | ||||||
26 | Comptroller, who shall cause the order
to be drawn for the |
| |||||||
| |||||||
1 | amount specified, and to the person named, in the
notification | ||||||
2 | from the Department. The refund shall be paid by the State
| ||||||
3 | Treasurer out of the Metro East Mass Transit District tax fund | ||||||
4 | established
under paragraph (h)
of this Section.
| ||||||
5 | (d-5) (A) The county board of any county participating in | ||||||
6 | the Metro
East Mass Transit District may authorize, by | ||||||
7 | ordinance, a
referendum on the question of whether the tax | ||||||
8 | rates for the
Metro East Mass Transit District Retailers' | ||||||
9 | Occupation Tax, the
Metro East Mass Transit District Service | ||||||
10 | Occupation Tax, and the
Metro East Mass Transit District Use | ||||||
11 | Tax for
the District should be increased from 0.25% to 0.75%.
| ||||||
12 | Upon adopting the ordinance, the county
board shall certify the | ||||||
13 | proposition to the proper election officials who shall
submit | ||||||
14 | the proposition to the voters of the District at the next | ||||||
15 | election,
in accordance with the general election law.
| ||||||
16 | The proposition shall be in substantially the following | ||||||
17 | form:
| ||||||
18 | Shall the tax rates for the Metro East Mass Transit | ||||||
19 | District Retailers'
Occupation Tax, the Metro East Mass | ||||||
20 | Transit District Service Occupation Tax,
and the Metro East | ||||||
21 | Mass Transit District Use Tax be increased from 0.25% to
| ||||||
22 | 0.75%?
| ||||||
23 | (B) Two thousand five hundred electors of any Metro East | ||||||
24 | Mass Transit
District may petition the Chief Judge of the | ||||||
25 | Circuit Court, or any judge of
that Circuit designated by the | ||||||
26 | Chief Judge, in which that District is located
to cause to be |
| |||||||
| |||||||
1 | submitted to a vote of the electors the question whether the | ||||||
2 | tax
rates for the Metro East Mass Transit District Retailers' | ||||||
3 | Occupation Tax, the
Metro East Mass Transit District Service | ||||||
4 | Occupation Tax, and the Metro East
Mass Transit District Use | ||||||
5 | Tax for the District should be increased from 0.25%
to 0.75%.
| ||||||
6 | Upon submission of such petition the court shall set a date | ||||||
7 | not less than 10
nor more than 30 days thereafter for a hearing | ||||||
8 | on the sufficiency thereof.
Notice of the filing of such | ||||||
9 | petition and of such date shall be given in
writing to the | ||||||
10 | District and the County Clerk at least 7 days before the date | ||||||
11 | of
such hearing.
| ||||||
12 | If such petition is found sufficient, the court shall enter | ||||||
13 | an order to
submit that proposition at the next election, in | ||||||
14 | accordance with general
election law.
| ||||||
15 | The form of the petition shall be in substantially the | ||||||
16 | following form: To the
Circuit Court of the County of (name of | ||||||
17 | county):
| ||||||
18 | We, the undersigned electors of the (name of transit | ||||||
19 | district),
respectfully petition your honor to submit to a | ||||||
20 | vote of the electors of (name
of transit district) the | ||||||
21 | following proposition:
| ||||||
22 | Shall the tax rates for the Metro East Mass Transit | ||||||
23 | District Retailers'
Occupation Tax, the Metro East Mass | ||||||
24 | Transit District Service Occupation Tax,
and the Metro East | ||||||
25 | Mass Transit District Use Tax be increased from 0.25% to
| ||||||
26 | 0.75%?
|
| ||||||||||
| ||||||||||
1 | Name Address, with Street and Number.
| |||||||||
| ||||||||||
4 | (C) The votes shall be recorded as "YES" or "NO". If a | |||||||||
5 | majority of all
votes
cast on the proposition are for the | |||||||||
6 | increase in
the tax rates, the Metro East Mass Transit District | |||||||||
7 | shall begin imposing the
increased rates in the District, and
| |||||||||
8 | the Department of Revenue shall begin collecting the increased | |||||||||
9 | amounts, as
provided under this Section.
An ordinance imposing | |||||||||
10 | or discontinuing a tax hereunder or effecting a change
in the | |||||||||
11 | rate thereof shall be adopted and a certified copy thereof | |||||||||
12 | filed with
the Department on or before the first day of | |||||||||
13 | October, whereupon the Department
shall proceed to administer | |||||||||
14 | and enforce this Section as of the first day of
January next | |||||||||
15 | following the adoption and filing, or on or before the first | |||||||||
16 | day
of April, whereupon the Department shall proceed to | |||||||||
17 | administer and enforce this
Section as of the first day of July | |||||||||
18 | next following the adoption and filing.
| |||||||||
19 | (D) If the voters have approved a referendum under this | |||||||||
20 | subsection,
before
November 1, 1994, to
increase the tax rate | |||||||||
21 | under this subsection, the Metro East Mass Transit
District | |||||||||
22 | Board of Trustees may adopt by a majority vote an ordinance at | |||||||||
23 | any
time
before January 1, 1995 that excludes from the rate | |||||||||
24 | increase tangible personal
property that is titled or | |||||||||
25 | registered with an
agency of this State's government.
The | |||||||||
26 | ordinance excluding titled or
registered tangible personal |
| |||||||
| |||||||
1 | property from the rate increase must be filed with
the | ||||||
2 | Department at least 15 days before its effective date.
At any | ||||||
3 | time after adopting an ordinance excluding from the rate | ||||||
4 | increase
tangible personal property that is titled or | ||||||
5 | registered with an agency of this
State's government, the Metro | ||||||
6 | East Mass Transit District Board of Trustees may
adopt an | ||||||
7 | ordinance applying the rate increase to that tangible personal
| ||||||
8 | property. The ordinance shall be adopted, and a certified copy | ||||||
9 | of that
ordinance shall be filed with the Department, on or | ||||||
10 | before October 1, whereupon
the Department shall proceed to | ||||||
11 | administer and enforce the rate increase
against tangible | ||||||
12 | personal property titled or registered with an agency of this
| ||||||
13 | State's government as of the following January
1. After | ||||||
14 | December 31, 1995, any reimposed rate increase in effect under | ||||||
15 | this
subsection shall no longer apply to tangible personal | ||||||
16 | property titled or
registered with an agency of this State's | ||||||
17 | government. Beginning January 1,
1996, the Board of Trustees of | ||||||
18 | any Metro East Mass Transit
District may never reimpose a | ||||||
19 | previously excluded tax rate increase on tangible
personal | ||||||
20 | property titled or registered with an agency of this State's
| ||||||
21 | government.
After July 1, 2004, if the voters have approved a | ||||||
22 | referendum under this
subsection to increase the tax rate under | ||||||
23 | this subsection, the Metro East Mass
Transit District Board of | ||||||
24 | Trustees may adopt by a majority vote an ordinance
that | ||||||
25 | excludes from the rate increase tangible personal property that | ||||||
26 | is titled
or registered with an agency of this State's |
| |||||||
| |||||||
1 | government. The ordinance excluding titled or registered | ||||||
2 | tangible personal property from the rate increase shall be
| ||||||
3 | adopted, and a certified copy of that ordinance shall be filed | ||||||
4 | with the
Department on or before October 1, whereupon the | ||||||
5 | Department shall administer and enforce this exclusion from the | ||||||
6 | rate increase as of the
following January 1, or on or before | ||||||
7 | April 1, whereupon the Department shall
administer and enforce | ||||||
8 | this exclusion from the rate increase as of the
following July | ||||||
9 | 1. The Board of Trustees of any Metro East Mass Transit | ||||||
10 | District
may never
reimpose a previously excluded tax rate | ||||||
11 | increase on tangible personal property
titled or registered | ||||||
12 | with an agency of this State's government.
| ||||||
13 | (d-6) If the Board of Trustees of any Metro East Mass | ||||||
14 | Transit District has
imposed a rate increase under subsection | ||||||
15 | (d-5) and filed an
ordinance with the Department of Revenue | ||||||
16 | excluding titled property from the
higher rate, then that Board | ||||||
17 | may, by ordinance adopted with
the concurrence of two-thirds of | ||||||
18 | the then trustees, impose throughout the
District a fee. The | ||||||
19 | fee on the excluded property shall not exceed $20 per
retail | ||||||
20 | transaction or an
amount
equal to the amount of tax excluded, | ||||||
21 | whichever is less, on
tangible personal property that is titled | ||||||
22 | or registered with an agency of this
State's government. | ||||||
23 | Beginning July 1, 2004, the fee shall apply only to
titled | ||||||
24 | property that is subject to either the Metro East Mass Transit | ||||||
25 | District
Retailers' Occupation Tax or the Metro East Mass | ||||||
26 | Transit District Service
Occupation Tax. No fee shall be |
| |||||||
| |||||||
1 | imposed or collected under this subsection on the sale of a | ||||||
2 | motor vehicle in this State to a resident of another state if | ||||||
3 | that motor vehicle will not be titled in this State.
| ||||||
4 | (d-7) Until June 30, 2004, if a fee has been imposed under | ||||||
5 | subsection
(d-6), a fee shall also
be imposed upon the | ||||||
6 | privilege of using, in the district, any item of tangible
| ||||||
7 | personal property that is titled or registered with any agency | ||||||
8 | of this State's
government, in an amount equal to the amount of | ||||||
9 | the fee imposed under
subsection (d-6).
| ||||||
10 | (d-7.1) Beginning July 1, 2004, any fee imposed by the | ||||||
11 | Board of Trustees
of any Metro East Mass Transit District under | ||||||
12 | subsection (d-6) and all civil
penalties that may be assessed | ||||||
13 | as an incident of the fees shall be collected
and enforced by | ||||||
14 | the State Department of Revenue. Reference to "taxes" in this
| ||||||
15 | Section shall be construed to apply to the administration, | ||||||
16 | payment, and
remittance of all fees under this Section. For | ||||||
17 | purposes of any fee imposed
under subsection (d-6), 4% of the | ||||||
18 | fee, penalty, and interest received by the
Department in the | ||||||
19 | first 12 months that the fee is collected and enforced by
the | ||||||
20 | Department and 2% of the fee, penalty, and interest following | ||||||
21 | the first
12 months shall be deposited into the Tax Compliance | ||||||
22 | and Administration
Fund and shall be used by the Department, | ||||||
23 | subject to appropriation, to cover
the costs of the Department. | ||||||
24 | No retailers' discount shall apply to any fee
imposed under | ||||||
25 | subsection (d-6).
| ||||||
26 | (d-8) No item of titled property shall be subject to both
|
| |||||||
| |||||||
1 | the higher rate approved by referendum, as authorized under | ||||||
2 | subsection (d-5),
and any fee imposed under subsection (d-6) or | ||||||
3 | (d-7).
| ||||||
4 | (d-9) (Blank).
| ||||||
5 | (d-10) (Blank).
| ||||||
6 | (e) A certificate of registration issued by the State | ||||||
7 | Department of
Revenue to a retailer under the Retailers' | ||||||
8 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
9 | shall permit the registrant to engage in a
business that is | ||||||
10 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
11 | this Section and no additional registration shall be required | ||||||
12 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
13 | the Service Use Tax
Act shall be applicable with regard to any | ||||||
14 | tax imposed under paragraph (c)
of this Section.
| ||||||
15 | (f) (Blank).
| ||||||
16 | (g) Any ordinance imposing or discontinuing any tax under | ||||||
17 | this
Section shall be adopted and a certified copy thereof | ||||||
18 | filed with the
Department on or before June 1, whereupon the | ||||||
19 | Department of Revenue shall
proceed to administer and enforce | ||||||
20 | this Section on behalf of the Metro East
Mass Transit District | ||||||
21 | as of September 1 next following such
adoption and filing. | ||||||
22 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
23 | or discontinuing the tax hereunder shall be adopted and a
| ||||||
24 | certified copy thereof filed with the Department on or before | ||||||
25 | the first day
of July, whereupon the Department shall proceed | ||||||
26 | to administer and enforce
this Section as of the first day of |
| |||||||
| |||||||
1 | October next following such adoption
and filing. Beginning | ||||||
2 | January 1, 1993, except as provided in subsection
(d-5) of this | ||||||
3 | Section, an ordinance or resolution imposing
or discontinuing | ||||||
4 | the tax hereunder shall be adopted and a certified copy
thereof | ||||||
5 | filed with the Department on or before the first day of | ||||||
6 | October,
whereupon the Department shall proceed to administer | ||||||
7 | and enforce this
Section as of the first day of January next | ||||||
8 | following such adoption and
filing,
or, beginning January 1, | ||||||
9 | 2004, on or before the first day of April, whereupon
the | ||||||
10 | Department shall proceed to administer and enforce this Section | ||||||
11 | as of the
first day of July next following the adoption and | ||||||
12 | filing.
| ||||||
13 | (h) Except as provided in subsection (d-7.1), the State | ||||||
14 | Department of
Revenue shall, upon collecting any taxes as
| ||||||
15 | provided in this Section, pay the taxes over to the State | ||||||
16 | Treasurer as
trustee for the District. The taxes shall be held | ||||||
17 | in a trust fund outside
the State Treasury. | ||||||
18 | As soon as possible after the first day of each month, | ||||||
19 | beginning January 1, 2011, upon certification of the Department | ||||||
20 | of Revenue, the Comptroller shall order transferred, and the | ||||||
21 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
22 | local sales tax increment, as defined in the Innovation | ||||||
23 | Development and Economy Act, collected under this Section | ||||||
24 | during the second preceding calendar month for sales within a | ||||||
25 | STAR bond district. The Department shall make this | ||||||
26 | certification only if the local mass transit district imposes a |
| |||||||
| |||||||
1 | tax on real property as provided in the definition of "local | ||||||
2 | sales taxes" under the Innovation Development and Economy Act. | ||||||
3 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
4 | on or before the 25th day of each calendar month, the
State | ||||||
5 | Department of Revenue shall prepare and certify to the | ||||||
6 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
7 | the District, which shall be
the amount (not including credit | ||||||
8 | memoranda) collected under this Section during the second | ||||||
9 | preceding calendar month by the Department plus an amount the | ||||||
10 | Department determines is necessary to offset any amounts that | ||||||
11 | were erroneously paid to a different taxing body, and not | ||||||
12 | including any amount equal to the amount of refunds made during | ||||||
13 | the second preceding calendar month by the Department on behalf | ||||||
14 | of the District, and not including any amount that the | ||||||
15 | Department determines is necessary to offset any amounts that | ||||||
16 | were payable to a different taxing body but were erroneously | ||||||
17 | paid to the District, and less any amounts that are transferred | ||||||
18 | to the STAR Bonds Revenue Fund. Within 10 days after receipt by
| ||||||
19 | the Comptroller of the certification of the amount to be paid | ||||||
20 | to the
District, the Comptroller shall cause an order to be | ||||||
21 | drawn for payment
for the amount in accordance with the | ||||||
22 | direction in the certification.
| ||||||
23 | (Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15.)
| ||||||
24 | Section 45. The Regional Transportation Authority Act is | ||||||
25 | amended by changing Section 4.03 as follows:
|
| |||||||
| |||||||
1 | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
| ||||||
2 | Sec. 4.03. Taxes.
| ||||||
3 | (a) In order to carry out any of the powers or
purposes of | ||||||
4 | the Authority, the Board may by ordinance adopted with the
| ||||||
5 | concurrence of 12
of the then Directors, impose throughout the
| ||||||
6 | metropolitan region any or all of the taxes provided in this | ||||||
7 | Section.
Except as otherwise provided in this Act, taxes | ||||||
8 | imposed under this
Section and civil penalties imposed incident | ||||||
9 | thereto shall be collected
and enforced by the State Department | ||||||
10 | of Revenue. The Department shall
have the power to administer | ||||||
11 | and enforce the taxes and to determine all
rights for refunds | ||||||
12 | for erroneous payments of the taxes. Nothing in Public Act | ||||||
13 | 95-708 is intended to invalidate any taxes currently imposed by | ||||||
14 | the Authority. The increased vote requirements to impose a tax | ||||||
15 | shall only apply to actions taken after January 1, 2008 (the | ||||||
16 | effective date of Public Act 95-708).
| ||||||
17 | (b) The Board may impose a public transportation tax upon | ||||||
18 | all
persons engaged in the metropolitan region in the business | ||||||
19 | of selling at
retail motor fuel for operation of motor vehicles | ||||||
20 | upon public highways. The
tax shall be at a rate not to exceed | ||||||
21 | 5% of the gross receipts from the sales
of motor fuel in the | ||||||
22 | course of the business. As used in this Act, the term
"motor | ||||||
23 | fuel" shall have the same meaning as in the Motor Fuel Tax Law. | ||||||
24 | The Board may provide for details of the tax. The provisions of
| ||||||
25 | any tax shall conform, as closely as may be practicable, to the |
| |||||||
| |||||||
1 | provisions
of the Municipal Retailers Occupation Tax Act, | ||||||
2 | including without limitation,
conformity to penalties with | ||||||
3 | respect to the tax imposed and as to the powers of
the State | ||||||
4 | Department of Revenue to promulgate and enforce rules and | ||||||
5 | regulations
relating to the administration and enforcement of | ||||||
6 | the provisions of the tax
imposed, except that reference in the | ||||||
7 | Act to any municipality shall refer to
the Authority and the | ||||||
8 | tax shall be imposed only with regard to receipts from
sales of | ||||||
9 | motor fuel in the metropolitan region, at rates as limited by | ||||||
10 | this
Section.
| ||||||
11 | (c) In connection with the tax imposed under paragraph (b) | ||||||
12 | of
this Section the Board may impose a tax upon the privilege | ||||||
13 | of using in
the metropolitan region motor fuel for the | ||||||
14 | operation of a motor vehicle
upon public highways, the tax to | ||||||
15 | be at a rate not in excess of the rate
of tax imposed under | ||||||
16 | paragraph (b) of this Section. The Board may
provide for | ||||||
17 | details of the tax.
| ||||||
18 | (d) The Board may impose a motor vehicle parking tax upon | ||||||
19 | the
privilege of parking motor vehicles at off-street parking | ||||||
20 | facilities in
the metropolitan region at which a fee is | ||||||
21 | charged, and may provide for
reasonable classifications in and | ||||||
22 | exemptions to the tax, for
administration and enforcement | ||||||
23 | thereof and for civil penalties and
refunds thereunder and may | ||||||
24 | provide criminal penalties thereunder, the
maximum penalties | ||||||
25 | not to exceed the maximum criminal penalties provided
in the | ||||||
26 | Retailers' Occupation Tax Act. The
Authority may collect and |
| |||||||
| |||||||
1 | enforce the tax itself or by contract with
any unit of local | ||||||
2 | government. The State Department of Revenue shall have
no | ||||||
3 | responsibility for the collection and enforcement unless the
| ||||||
4 | Department agrees with the Authority to undertake the | ||||||
5 | collection and
enforcement. As used in this paragraph, the term | ||||||
6 | "parking facility"
means a parking area or structure having | ||||||
7 | parking spaces for more than 2
vehicles at which motor vehicles | ||||||
8 | are permitted to park in return for an
hourly, daily, or other | ||||||
9 | periodic fee, whether publicly or privately
owned, but does not | ||||||
10 | include parking spaces on a public street, the use
of which is | ||||||
11 | regulated by parking meters.
| ||||||
12 | (e) The Board may impose a Regional Transportation | ||||||
13 | Authority
Retailers' Occupation Tax upon all persons engaged in | ||||||
14 | the business of
selling tangible personal property at retail in | ||||||
15 | the metropolitan region.
In Cook County the tax rate shall be | ||||||
16 | 1.25%
of the gross receipts from sales
of food for human | ||||||
17 | consumption that is to be consumed off the premises
where it is | ||||||
18 | sold (other than alcoholic beverages, soft drinks and food
that | ||||||
19 | has been prepared for immediate consumption) and prescription | ||||||
20 | and
nonprescription medicines, drugs, medical appliances and | ||||||
21 | insulin, urine
testing materials, syringes and needles used by | ||||||
22 | diabetics, and 1%
of the
gross receipts from other taxable | ||||||
23 | sales made in the course of that business.
In DuPage, Kane, | ||||||
24 | Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
| ||||||
25 | of the gross receipts from all taxable sales made in the course | ||||||
26 | of that
business. The tax
imposed under this Section and all |
| |||||||
| |||||||
1 | civil penalties that may be
assessed as an incident thereof | ||||||
2 | shall be collected and enforced by the
State Department of | ||||||
3 | Revenue. The Department shall have full power to
administer and | ||||||
4 | enforce this Section; to collect all taxes and penalties
so | ||||||
5 | collected in the manner hereinafter provided; and to determine | ||||||
6 | all
rights to credit memoranda arising on account of the | ||||||
7 | erroneous payment
of tax or penalty hereunder. In the | ||||||
8 | administration of, and compliance
with this Section, the | ||||||
9 | Department and persons who are subject to this
Section shall | ||||||
10 | have the same rights, remedies, privileges, immunities,
powers | ||||||
11 | and duties, and be subject to the same conditions, | ||||||
12 | restrictions,
limitations, penalties, exclusions, exemptions | ||||||
13 | and definitions of terms,
and employ the same modes of | ||||||
14 | procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, | ||||||
15 | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions | ||||||
16 | therein other than the State rate of tax), 2c, 3 (except as to
| ||||||
17 | the disposition of taxes and penalties collected), 4, 5, 5a, | ||||||
18 | 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
19 | 7, 8, 9, 10, 11, 12 and
13 of the Retailers' Occupation Tax Act | ||||||
20 | and Section 3-7 of the
Uniform Penalty and Interest Act, as | ||||||
21 | fully as if those
provisions were set forth herein.
| ||||||
22 | Persons subject to any tax imposed under the authority | ||||||
23 | granted
in this Section may reimburse themselves for their | ||||||
24 | seller's tax
liability hereunder by separately stating the tax | ||||||
25 | as an additional
charge, which charge may be stated in | ||||||
26 | combination in a single amount
with State taxes that sellers |
| |||||||
| |||||||
1 | are required to collect under the Use
Tax Act, under any | ||||||
2 | bracket schedules the
Department may prescribe.
| ||||||
3 | Whenever the Department determines that a refund should be | ||||||
4 | made under
this Section to a claimant instead of issuing a | ||||||
5 | credit memorandum, the
Department shall notify the State | ||||||
6 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
7 | amount specified, and to the person named,
in the notification | ||||||
8 | from the Department. The refund shall be paid by
the State | ||||||
9 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
10 | established under paragraph (n) of this Section.
| ||||||
11 | If a tax is imposed under this subsection (e), a tax shall | ||||||
12 | also
be imposed under subsections (f) and (g) of this Section.
| ||||||
13 | For the purpose of determining whether a tax authorized | ||||||
14 | under this
Section is applicable, a retail sale by a producer | ||||||
15 | of coal or other
mineral mined in Illinois, is a sale at retail | ||||||
16 | at the place where the
coal or other mineral mined in Illinois | ||||||
17 | is extracted from the earth.
This paragraph does not apply to | ||||||
18 | coal or other mineral when it is
delivered or shipped by the | ||||||
19 | seller to the purchaser at a point outside
Illinois so that the | ||||||
20 | sale is exempt under the Federal Constitution as a
sale in | ||||||
21 | interstate or foreign commerce.
| ||||||
22 | Notwithstanding any other provision of law, for the purpose | ||||||
23 | of determining whether a tax authorized under this Section
is | ||||||
24 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
25 | deemed to be a retail sale at the place where the fuel is | ||||||
26 | delivered to the aircraft. For the purposes of this paragraph, |
| |||||||
| |||||||
1 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
2 | the Motor Fuel Tax Law. | ||||||
3 | No tax shall be imposed or collected under this subsection | ||||||
4 | on the sale of a motor vehicle in this State to a resident of | ||||||
5 | another state if that motor vehicle will not be titled in this | ||||||
6 | State.
| ||||||
7 | Nothing in this Section shall be construed to authorize the | ||||||
8 | Regional
Transportation Authority to impose a tax upon the | ||||||
9 | privilege of engaging
in any business that under the | ||||||
10 | Constitution of the United States may
not be made the subject | ||||||
11 | of taxation by this State.
| ||||||
12 | (f) If a tax has been imposed under paragraph (e), a
| ||||||
13 | Regional Transportation Authority Service Occupation
Tax shall
| ||||||
14 | also be imposed upon all persons engaged, in the metropolitan | ||||||
15 | region in
the business of making sales of service, who as an | ||||||
16 | incident to making the sales
of service, transfer tangible | ||||||
17 | personal property within the metropolitan region,
either in the | ||||||
18 | form of tangible personal property or in the form of real | ||||||
19 | estate
as an incident to a sale of service. In Cook County, the | ||||||
20 | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of | ||||||
21 | food prepared for
immediate consumption and transferred | ||||||
22 | incident to a sale of service subject
to the service occupation | ||||||
23 | tax by an entity licensed under the Hospital
Licensing Act, the | ||||||
24 | Nursing Home Care Act, the Specialized Mental Health | ||||||
25 | Rehabilitation Act of 2013, the ID/DD Community Care Act, or | ||||||
26 | the MC/DD Act that is located in the metropolitan
region; (2) |
| |||||||
| |||||||
1 | 1.25%
of the selling price of food for human consumption that | ||||||
2 | is to
be consumed off the premises where it is sold (other than | ||||||
3 | alcoholic
beverages, soft drinks and food that has been | ||||||
4 | prepared for immediate
consumption) and prescription and | ||||||
5 | nonprescription medicines, drugs, medical
appliances and | ||||||
6 | insulin, urine testing materials, syringes and needles used
by | ||||||
7 | diabetics; and (3) 1%
of the selling price from other taxable | ||||||
8 | sales of
tangible personal property transferred. In DuPage, | ||||||
9 | Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%
| ||||||
10 | of the selling price
of all tangible personal property | ||||||
11 | transferred.
| ||||||
12 | The tax imposed under this paragraph and all civil
| ||||||
13 | penalties that may be assessed as an incident thereof shall be | ||||||
14 | collected
and enforced by the State Department of Revenue. The | ||||||
15 | Department shall
have full power to administer and enforce this | ||||||
16 | paragraph; to collect all
taxes and penalties due hereunder; to | ||||||
17 | dispose of taxes and penalties
collected in the manner | ||||||
18 | hereinafter provided; and to determine all
rights to credit | ||||||
19 | memoranda arising on account of the erroneous payment
of tax or | ||||||
20 | penalty hereunder. In the administration of and compliance
with | ||||||
21 | this paragraph, the Department and persons who are subject to | ||||||
22 | this
paragraph shall have the same rights, remedies, | ||||||
23 | privileges, immunities,
powers and duties, and be subject to | ||||||
24 | the same conditions, restrictions,
limitations, penalties, | ||||||
25 | exclusions, exemptions and definitions of terms,
and employ the | ||||||
26 | same modes of procedure, as are prescribed in Sections 1a-1, 2,
|
| |||||||
| |||||||
1 | 2a, 3 through 3-50 (in respect to all provisions therein other | ||||||
2 | than the
State rate of tax), 4 (except that the reference to | ||||||
3 | the State shall be to
the Authority), 5, 7, 8 (except that the | ||||||
4 | jurisdiction to which the tax
shall be a debt to the extent | ||||||
5 | indicated in that Section 8 shall be the
Authority), 9 (except | ||||||
6 | as to the disposition of taxes and penalties
collected, and | ||||||
7 | except that the returned merchandise credit for this tax may
| ||||||
8 | not be taken against any State tax), 10, 11, 12 (except the | ||||||
9 | reference
therein to Section 2b of the Retailers' Occupation | ||||||
10 | Tax Act), 13 (except
that any reference to the State shall mean | ||||||
11 | the Authority), the first
paragraph of Section 15, 16, 17, 18, | ||||||
12 | 19 and 20 of the Service
Occupation Tax Act and Section 3-7 of | ||||||
13 | the Uniform Penalty and Interest
Act, as fully as if those | ||||||
14 | provisions were set forth herein.
| ||||||
15 | Persons subject to any tax imposed under the authority | ||||||
16 | granted
in this paragraph may reimburse themselves for their | ||||||
17 | serviceman's tax
liability hereunder by separately stating the | ||||||
18 | tax as an additional
charge, that charge may be stated in | ||||||
19 | combination in a single amount
with State tax that servicemen | ||||||
20 | are authorized to collect under the
Service Use Tax Act, under | ||||||
21 | any bracket schedules the
Department may prescribe.
| ||||||
22 | Whenever the Department determines that a refund should be | ||||||
23 | made under
this paragraph to a claimant instead of issuing a | ||||||
24 | credit memorandum, the
Department shall notify the State | ||||||
25 | Comptroller, who shall cause the
warrant to be drawn for the | ||||||
26 | amount specified, and to the person named
in the notification |
| |||||||
| |||||||
1 | from the Department. The refund shall be paid by
the State | ||||||
2 | Treasurer out of the Regional Transportation Authority tax
fund | ||||||
3 | established under paragraph (n) of this Section.
| ||||||
4 | Nothing in this paragraph shall be construed to authorize | ||||||
5 | the
Authority to impose a tax upon the privilege of engaging in | ||||||
6 | any business
that under the Constitution of the United States | ||||||
7 | may not be made the
subject of taxation by the State.
| ||||||
8 | (g) If a tax has been imposed under paragraph (e), a tax | ||||||
9 | shall
also be imposed upon the privilege of using in the | ||||||
10 | metropolitan region,
any item of tangible personal property | ||||||
11 | that is purchased outside the
metropolitan region at retail | ||||||
12 | from a retailer, and that is titled or
registered with an | ||||||
13 | agency of this State's government. In Cook County the
tax rate | ||||||
14 | shall be 1%
of the selling price of the tangible personal | ||||||
15 | property,
as "selling price" is defined in the Use Tax Act. In | ||||||
16 | DuPage, Kane, Lake,
McHenry and Will counties the tax rate | ||||||
17 | shall be 0.75%
of the selling price of
the tangible personal | ||||||
18 | property, as "selling price" is defined in the
Use Tax Act. The | ||||||
19 | tax shall be collected from persons whose Illinois
address for | ||||||
20 | titling or registration purposes is given as being in the
| ||||||
21 | metropolitan region. The tax shall be collected by the | ||||||
22 | Department of
Revenue for the Regional Transportation | ||||||
23 | Authority. The tax must be paid
to the State, or an exemption | ||||||
24 | determination must be obtained from the
Department of Revenue, | ||||||
25 | before the title or certificate of registration for
the | ||||||
26 | property may be issued. The tax or proof of exemption may be
|
| |||||||
| |||||||
1 | transmitted to the Department by way of the State agency with | ||||||
2 | which, or the
State officer with whom, the tangible personal | ||||||
3 | property must be titled or
registered if the Department and the | ||||||
4 | State agency or State officer
determine that this procedure | ||||||
5 | will expedite the processing of applications
for title or | ||||||
6 | registration.
| ||||||
7 | The Department shall have full power to administer and | ||||||
8 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
9 | interest due hereunder;
to dispose of taxes, penalties and | ||||||
10 | interest collected in the manner
hereinafter provided; and to | ||||||
11 | determine all rights to credit memoranda or
refunds arising on | ||||||
12 | account of the erroneous payment of tax, penalty or
interest | ||||||
13 | hereunder. In the administration of and compliance with this
| ||||||
14 | paragraph, the Department and persons who are subject to this | ||||||
15 | paragraph
shall have the same rights, remedies, privileges, | ||||||
16 | immunities, powers and
duties, and be subject to the same | ||||||
17 | conditions, restrictions,
limitations, penalties, exclusions, | ||||||
18 | exemptions and definitions of terms
and employ the same modes | ||||||
19 | of procedure, as are prescribed in Sections 2
(except the | ||||||
20 | definition of "retailer maintaining a place of business in this
| ||||||
21 | State"), 3 through 3-80 (except provisions pertaining to the | ||||||
22 | State rate
of tax, and except provisions concerning collection | ||||||
23 | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | ||||||
24 | 19 (except the portions pertaining
to claims by retailers and | ||||||
25 | except the last paragraph concerning refunds),
20, 21 and 22 of | ||||||
26 | the Use Tax Act, and are not inconsistent with this
paragraph, |
| |||||||
| |||||||
1 | as fully as if those provisions were set forth herein.
| ||||||
2 | Whenever the Department determines that a refund should be | ||||||
3 | made under
this paragraph to a claimant instead of issuing a | ||||||
4 | credit memorandum, the
Department shall notify the State | ||||||
5 | Comptroller, who shall cause the order
to be drawn for the | ||||||
6 | amount specified, and to the person named in the
notification | ||||||
7 | from the Department. The refund shall be paid by the State
| ||||||
8 | Treasurer out of the Regional Transportation Authority tax fund
| ||||||
9 | established under paragraph (n) of this Section.
| ||||||
10 | (h) The Authority may impose a replacement vehicle tax of | ||||||
11 | $50 on any
passenger car as defined in Section 1-157 of the | ||||||
12 | Illinois Vehicle Code
purchased within the metropolitan region | ||||||
13 | by or on behalf of an
insurance company to replace a passenger | ||||||
14 | car of
an insured person in settlement of a total loss claim. | ||||||
15 | The tax imposed
may not become effective before the first day | ||||||
16 | of the month following the
passage of the ordinance imposing | ||||||
17 | the tax and receipt of a certified copy
of the ordinance by the | ||||||
18 | Department of Revenue. The Department of Revenue
shall collect | ||||||
19 | the tax for the Authority in accordance with Sections 3-2002
| ||||||
20 | and 3-2003 of the Illinois Vehicle Code.
| ||||||
21 | The Department shall immediately pay over to the State | ||||||
22 | Treasurer,
ex officio, as trustee, all taxes collected | ||||||
23 | hereunder. | ||||||
24 | As soon as possible after the first day of each month, | ||||||
25 | beginning January 1, 2011, upon certification of the Department | ||||||
26 | of Revenue, the Comptroller shall order transferred, and the |
| |||||||
| |||||||
1 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
2 | local sales tax increment, as defined in the Innovation | ||||||
3 | Development and Economy Act, collected under this Section | ||||||
4 | during the second preceding calendar month for sales within a | ||||||
5 | STAR bond district. | ||||||
6 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
7 | on
or before the 25th day of each calendar month, the | ||||||
8 | Department shall
prepare and certify to the Comptroller the | ||||||
9 | disbursement of stated sums
of money to the Authority. The | ||||||
10 | amount to be paid to the Authority shall be
the amount | ||||||
11 | collected hereunder during the second preceding calendar month
| ||||||
12 | by the Department, less any amount determined by the Department | ||||||
13 | to be
necessary for the payment of refunds, and less any | ||||||
14 | amounts that are transferred to the STAR Bonds Revenue Fund. | ||||||
15 | Within 10 days after receipt by the
Comptroller of the | ||||||
16 | disbursement certification to the Authority provided
for in | ||||||
17 | this Section to be given to the Comptroller by the Department, | ||||||
18 | the
Comptroller shall cause the orders to be drawn for that | ||||||
19 | amount in
accordance with the directions contained in the | ||||||
20 | certification.
| ||||||
21 | (i) The Board may not impose any other taxes except as it | ||||||
22 | may from
time to time be authorized by law to impose.
| ||||||
23 | (j) A certificate of registration issued by the State | ||||||
24 | Department of
Revenue to a retailer under the Retailers' | ||||||
25 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
26 | shall permit the registrant to engage in a
business that is |
| |||||||
| |||||||
1 | taxed under the tax imposed under paragraphs
(b), (e), (f) or | ||||||
2 | (g) of this Section and no additional registration
shall be | ||||||
3 | required under the tax. A certificate issued under the
Use Tax | ||||||
4 | Act or the Service Use Tax Act shall be applicable with regard | ||||||
5 | to
any tax imposed under paragraph (c) of this Section.
| ||||||
6 | (k) The provisions of any tax imposed under paragraph (c) | ||||||
7 | of
this Section shall conform as closely as may be practicable | ||||||
8 | to the
provisions of the Use Tax Act, including
without | ||||||
9 | limitation conformity as to penalties with respect to the tax
| ||||||
10 | imposed and as to the powers of the State Department of Revenue | ||||||
11 | to
promulgate and enforce rules and regulations relating to the
| ||||||
12 | administration and enforcement of the provisions of the tax | ||||||
13 | imposed.
The taxes shall be imposed only on use within the | ||||||
14 | metropolitan region
and at rates as provided in the paragraph.
| ||||||
15 | (l) The Board in imposing any tax as provided in paragraphs | ||||||
16 | (b)
and (c) of this Section, shall, after seeking the advice of | ||||||
17 | the State
Department of Revenue, provide means for retailers, | ||||||
18 | users or purchasers
of motor fuel for purposes other than those | ||||||
19 | with regard to which the
taxes may be imposed as provided in | ||||||
20 | those paragraphs to receive refunds
of taxes improperly paid, | ||||||
21 | which provisions may be at variance with the
refund provisions | ||||||
22 | as applicable under the Municipal Retailers
Occupation Tax Act. | ||||||
23 | The State Department of Revenue may provide for
certificates of | ||||||
24 | registration for users or purchasers of motor fuel for purposes
| ||||||
25 | other than those with regard to which taxes may be imposed as | ||||||
26 | provided in
paragraphs (b) and (c) of this Section to |
| |||||||
| |||||||
1 | facilitate the reporting and
nontaxability of the exempt sales | ||||||
2 | or uses.
| ||||||
3 | (m) Any ordinance imposing or discontinuing any tax under | ||||||
4 | this Section shall
be adopted and a certified copy thereof | ||||||
5 | filed with the Department on or before
June 1, whereupon the | ||||||
6 | Department of Revenue shall proceed to administer and
enforce | ||||||
7 | this Section on behalf of the Regional Transportation Authority | ||||||
8 | as of
September 1 next following such adoption and filing.
| ||||||
9 | Beginning January 1, 1992, an ordinance or resolution imposing | ||||||
10 | or
discontinuing the tax hereunder shall be adopted and a | ||||||
11 | certified copy
thereof filed with the Department on or before | ||||||
12 | the first day of July,
whereupon the Department shall proceed | ||||||
13 | to administer and enforce this
Section as of the first day of | ||||||
14 | October next following such adoption and
filing. Beginning | ||||||
15 | January 1, 1993, an ordinance or resolution imposing, | ||||||
16 | increasing, decreasing, or
discontinuing the tax hereunder | ||||||
17 | shall be adopted and a certified copy
thereof filed with the | ||||||
18 | Department,
whereupon the Department shall proceed to | ||||||
19 | administer and enforce this
Section as of the first day of the | ||||||
20 | first month to occur not less than 60 days
following such | ||||||
21 | adoption and filing. Any ordinance or resolution of the | ||||||
22 | Authority imposing a tax under this Section and in effect on | ||||||
23 | August 1, 2007 shall remain in full force and effect and shall | ||||||
24 | be administered by the Department of Revenue under the terms | ||||||
25 | and conditions and rates of tax established by such ordinance | ||||||
26 | or resolution until the Department begins administering and |
| |||||||
| |||||||
1 | enforcing an increased tax under this Section as authorized by | ||||||
2 | Public Act 95-708. The tax rates authorized by Public Act | ||||||
3 | 95-708 are effective only if imposed by ordinance of the | ||||||
4 | Authority.
| ||||||
5 | (n) The State Department of Revenue shall, upon collecting | ||||||
6 | any taxes
as provided in this Section, pay the taxes over to | ||||||
7 | the State Treasurer
as trustee for the Authority. The taxes | ||||||
8 | shall be held in a trust fund
outside the State Treasury. On or | ||||||
9 | before the 25th day of each calendar
month, the State | ||||||
10 | Department of Revenue shall prepare and certify to the
| ||||||
11 | Comptroller of the State of Illinois and
to the Authority (i) | ||||||
12 | the
amount of taxes collected in each County other than Cook | ||||||
13 | County in the
metropolitan region, (ii)
the amount of taxes | ||||||
14 | collected within the City
of Chicago,
and (iii) the amount | ||||||
15 | collected in that portion
of Cook County outside of Chicago, | ||||||
16 | each amount less the amount necessary for the payment
of | ||||||
17 | refunds to taxpayers located in those areas described in items | ||||||
18 | (i), (ii), and (iii).
Within 10 days after receipt by the | ||||||
19 | Comptroller of the certification of
the amounts, the | ||||||
20 | Comptroller shall cause an
order to be drawn for the payment of | ||||||
21 | two-thirds of the amounts certified in item (i) of this | ||||||
22 | subsection to the Authority and one-third of the amounts | ||||||
23 | certified in item (i) of this subsection to the respective | ||||||
24 | counties other than Cook County and the amount certified in | ||||||
25 | items (ii) and (iii) of this subsection to the Authority.
| ||||||
26 | In addition to the disbursement required by the preceding |
| |||||||
| |||||||
1 | paragraph, an
allocation shall be made in July 1991 and each | ||||||
2 | year thereafter to the
Regional Transportation Authority. The | ||||||
3 | allocation shall be made in an
amount equal to the average | ||||||
4 | monthly distribution during the preceding
calendar year | ||||||
5 | (excluding the 2 months of lowest receipts) and the
allocation | ||||||
6 | shall include the amount of average monthly distribution from
| ||||||
7 | the Regional Transportation Authority Occupation and Use Tax | ||||||
8 | Replacement
Fund. The distribution made in July 1992 and each | ||||||
9 | year thereafter under
this paragraph and the preceding | ||||||
10 | paragraph shall be reduced by the amount
allocated and | ||||||
11 | disbursed under this paragraph in the preceding calendar
year. | ||||||
12 | The Department of Revenue shall prepare and certify to the
| ||||||
13 | Comptroller for disbursement the allocations made in | ||||||
14 | accordance with this
paragraph.
| ||||||
15 | (o) Failure to adopt a budget ordinance or otherwise to | ||||||
16 | comply with
Section 4.01 of this Act or to adopt a Five-year | ||||||
17 | Capital Program or otherwise to
comply with paragraph (b) of | ||||||
18 | Section 2.01 of this Act shall not affect
the validity of any | ||||||
19 | tax imposed by the Authority otherwise in conformity
with law.
| ||||||
20 | (p) At no time shall a public transportation tax or motor | ||||||
21 | vehicle
parking tax authorized under paragraphs (b), (c) and | ||||||
22 | (d) of this Section
be in effect at the same time as any | ||||||
23 | retailers' occupation, use or
service occupation tax | ||||||
24 | authorized under paragraphs (e), (f) and (g) of
this Section is | ||||||
25 | in effect.
| ||||||
26 | Any taxes imposed under the authority provided in |
| |||||||
| |||||||
1 | paragraphs (b), (c)
and (d) shall remain in effect only until | ||||||
2 | the time as any tax
authorized by paragraphs (e), (f) or (g) of | ||||||
3 | this Section are imposed and
becomes effective. Once any tax | ||||||
4 | authorized by paragraphs (e), (f) or (g)
is imposed the Board | ||||||
5 | may not reimpose taxes as authorized in paragraphs
(b), (c) and | ||||||
6 | (d) of the Section unless any tax authorized by
paragraphs (e), | ||||||
7 | (f) or (g) of this Section becomes ineffective by means
other | ||||||
8 | than an ordinance of the Board.
| ||||||
9 | (q) Any existing rights, remedies and obligations | ||||||
10 | (including
enforcement by the Regional Transportation | ||||||
11 | Authority) arising under any
tax imposed under paragraphs (b), | ||||||
12 | (c) or (d) of this Section shall not
be affected by the | ||||||
13 | imposition of a tax under paragraphs (e), (f) or (g)
of this | ||||||
14 | Section.
| ||||||
15 | (Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15; | ||||||
16 | 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)
| ||||||
17 | Section 50. The Water Commission Act of 1985 is amended by | ||||||
18 | changing Section 4 as follows:
| ||||||
19 | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
| ||||||
20 | Sec. 4. Taxes. | ||||||
21 | (a) The board of commissioners of any county water | ||||||
22 | commission
may, by ordinance, impose throughout the territory | ||||||
23 | of the commission any or
all of the taxes provided in this | ||||||
24 | Section for its corporate purposes.
However, no county water |
| |||||||
| |||||||
1 | commission may impose any such tax unless the
commission | ||||||
2 | certifies the proposition of imposing the tax to the proper
| ||||||
3 | election officials, who shall submit the proposition to the | ||||||
4 | voters residing
in the territory at an election in accordance | ||||||
5 | with the general election
law, and the proposition has been | ||||||
6 | approved by a majority of those voting on
the proposition.
| ||||||
7 | The proposition shall be in the form provided in Section 5 | ||||||
8 | or shall be
substantially in the following form:
| ||||||
9 | -------------------------------------------------------------
| ||||||
10 | Shall the (insert corporate
| ||||||
11 | name of county water commission) YES
| ||||||
12 | impose (state type of tax or ------------------------
| ||||||
13 | taxes to be imposed) at the NO
| ||||||
14 | rate of 1/4%?
| ||||||
15 | -------------------------------------------------------------
| ||||||
16 | Taxes imposed under this Section and civil penalties | ||||||
17 | imposed
incident thereto shall be collected and enforced by the | ||||||
18 | State Department of
Revenue. The Department shall have the | ||||||
19 | power to administer and enforce the
taxes and to determine all | ||||||
20 | rights for refunds for erroneous payments of
the taxes.
| ||||||
21 | (b) The board of commissioners may impose a County Water | ||||||
22 | Commission
Retailers' Occupation Tax upon all persons engaged | ||||||
23 | in the business of
selling tangible personal property at retail | ||||||
24 | in the territory of the
commission at a rate of 1/4% of the | ||||||
25 | gross receipts from the sales made in
the course of such | ||||||
26 | business within the territory. The tax imposed under
this |
| |||||||
| |||||||
1 | paragraph and all civil penalties that may be assessed as an | ||||||
2 | incident
thereof shall be collected and enforced by the State | ||||||
3 | Department of Revenue.
The Department shall have full power to | ||||||
4 | administer and enforce this
paragraph; to collect all taxes and | ||||||
5 | penalties due hereunder; to dispose of
taxes and penalties so | ||||||
6 | collected in the manner hereinafter provided; and to
determine | ||||||
7 | all rights to credit memoranda arising on account of the
| ||||||
8 | erroneous payment of tax or penalty hereunder. In the | ||||||
9 | administration of,
and compliance with, this paragraph, the | ||||||
10 | Department and persons who are
subject to this paragraph shall | ||||||
11 | have the same rights, remedies, privileges,
immunities, powers | ||||||
12 | and duties, and be subject to the same conditions,
| ||||||
13 | restrictions, limitations, penalties, exclusions, exemptions | ||||||
14 | and
definitions of terms, and employ the same modes of | ||||||
15 | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, | ||||||
16 | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions | ||||||
17 | therein other than the State rate of tax
except that food for | ||||||
18 | human consumption that is to be consumed off the
premises where | ||||||
19 | it is sold (other than alcoholic beverages, soft drinks, and
| ||||||
20 | food that has been prepared for immediate consumption) and | ||||||
21 | prescription
and nonprescription medicine, drugs, medical | ||||||
22 | appliances and insulin, urine
testing materials, syringes, and | ||||||
23 | needles used by diabetics, for human use,
shall not be subject | ||||||
24 | to tax hereunder), 2c, 3 (except as to the disposition
of taxes | ||||||
25 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
| ||||||
26 | 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of
|
| |||||||
| |||||||
1 | the Retailers' Occupation Tax Act and Section 3-7 of the | ||||||
2 | Uniform Penalty
and Interest Act, as fully as if those | ||||||
3 | provisions were set forth herein.
| ||||||
4 | Persons subject to any tax imposed under the authority | ||||||
5 | granted in this
paragraph may reimburse themselves for their | ||||||
6 | seller's tax liability
hereunder by separately stating the tax | ||||||
7 | as an additional charge, which
charge may be stated in | ||||||
8 | combination, in a single amount, with State taxes
that sellers | ||||||
9 | are required to collect under the Use Tax Act and under
| ||||||
10 | subsection (e) of Section 4.03 of the Regional Transportation | ||||||
11 | Authority
Act, in accordance with such bracket schedules as the | ||||||
12 | Department may prescribe.
| ||||||
13 | Whenever the Department determines that a refund should be | ||||||
14 | made under this
paragraph to a claimant instead of issuing a | ||||||
15 | credit memorandum, the Department
shall notify the State | ||||||
16 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
17 | amount specified, and to the person named, in the notification
| ||||||
18 | from the Department. The refund shall be paid by the State | ||||||
19 | Treasurer out
of a county water commission tax fund established | ||||||
20 | under paragraph (g) of
this Section.
| ||||||
21 | For the purpose of determining whether a tax authorized | ||||||
22 | under this paragraph
is applicable, a retail sale by a producer | ||||||
23 | of coal or other mineral mined
in Illinois is a sale at retail | ||||||
24 | at the place where the coal or other mineral
mined in Illinois | ||||||
25 | is extracted from the earth. This paragraph does not
apply to | ||||||
26 | coal or other mineral when it is delivered or shipped by the |
| |||||||
| |||||||
1 | seller
to the purchaser at a point outside Illinois so that the | ||||||
2 | sale is exempt
under the Federal Constitution as a sale in | ||||||
3 | interstate or foreign commerce.
| ||||||
4 | Notwithstanding any other provision of law, for the purpose | ||||||
5 | of determining whether a tax authorized under this Section
is | ||||||
6 | applicable, a retail sale of fuel used by an aircraft shall be | ||||||
7 | deemed to be a retail sale at the place where the fuel is | ||||||
8 | delivered to the aircraft. For the purposes of this paragraph, | ||||||
9 | "fuel" has the meaning given to that term in Section 1.19 of | ||||||
10 | the Motor Fuel Tax Law. | ||||||
11 | If a tax is imposed under this subsection (b) a tax shall | ||||||
12 | also be
imposed under subsections (c) and (d) of this Section.
| ||||||
13 | No tax shall be imposed or collected under this subsection | ||||||
14 | on the sale of a motor vehicle in this State to a resident of | ||||||
15 | another state if that motor vehicle will not be titled in this | ||||||
16 | State.
| ||||||
17 | Nothing in this paragraph shall be construed to authorize a | ||||||
18 | county water
commission to impose a tax upon the privilege of | ||||||
19 | engaging in any
business which under the Constitution of the | ||||||
20 | United States may not be made
the subject of taxation by this | ||||||
21 | State.
| ||||||
22 | (c) If a tax has been imposed under subsection (b), a
| ||||||
23 | County Water Commission Service Occupation
Tax shall
also be | ||||||
24 | imposed upon all persons engaged, in the territory of the
| ||||||
25 | commission, in the business of making sales of service, who, as | ||||||
26 | an
incident to making the sales of service, transfer tangible |
| |||||||
| |||||||
1 | personal
property within the territory. The tax rate shall be | ||||||
2 | 1/4% of the selling
price of tangible personal property so | ||||||
3 | transferred within the territory.
The tax imposed under this | ||||||
4 | paragraph and all civil penalties that may be
assessed as an | ||||||
5 | incident thereof shall be collected and enforced by the
State | ||||||
6 | Department of Revenue. The Department shall have full power to
| ||||||
7 | administer and enforce this paragraph; to collect all taxes and | ||||||
8 | penalties
due hereunder; to dispose of taxes and penalties so | ||||||
9 | collected in the manner
hereinafter provided; and to determine | ||||||
10 | all rights to credit memoranda
arising on account of the | ||||||
11 | erroneous payment of tax or penalty hereunder.
In the | ||||||
12 | administration of, and compliance with, this paragraph, the
| ||||||
13 | Department and persons who are subject to this paragraph shall | ||||||
14 | have the
same rights, remedies, privileges, immunities, powers | ||||||
15 | and duties, and be
subject to the same conditions, | ||||||
16 | restrictions, limitations, penalties,
exclusions, exemptions | ||||||
17 | and definitions of terms, and employ the same modes
of | ||||||
18 | procedure, as are prescribed in Sections 1a-1, 2 (except that | ||||||
19 | the
reference to State in the definition of supplier | ||||||
20 | maintaining a place of
business in this State shall mean the | ||||||
21 | territory of the commission), 2a, 3
through 3-50 (in respect to | ||||||
22 | all provisions therein other than the State
rate of tax except | ||||||
23 | that food for human consumption that is to be consumed
off the | ||||||
24 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
25 | drinks, and food that has been prepared for immediate | ||||||
26 | consumption) and
prescription and nonprescription medicines, |
| |||||||
| |||||||
1 | drugs, medical appliances and
insulin, urine testing | ||||||
2 | materials, syringes, and needles used by diabetics,
for human | ||||||
3 | use, shall not be subject to tax hereunder), 4 (except that the
| ||||||
4 | reference to the State shall be to the territory of the | ||||||
5 | commission), 5, 7,
8 (except that the jurisdiction to which the | ||||||
6 | tax shall be a debt to the
extent indicated in that Section 8 | ||||||
7 | shall be the commission), 9 (except as
to the disposition of | ||||||
8 | taxes and penalties collected and except that the
returned | ||||||
9 | merchandise credit for this tax may not be taken against any | ||||||
10 | State
tax), 10, 11, 12 (except the reference therein to Section | ||||||
11 | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | ||||||
12 | reference to the State
shall mean the territory of the | ||||||
13 | commission), the first paragraph of Section
15, 15.5, 16, 17, | ||||||
14 | 18, 19 and 20 of the Service Occupation Tax Act as fully
as if | ||||||
15 | those provisions were set forth herein.
| ||||||
16 | Persons subject to any tax imposed under the authority | ||||||
17 | granted in
this paragraph may reimburse themselves for their | ||||||
18 | serviceman's tax liability
hereunder by separately stating the | ||||||
19 | tax as an additional charge, which
charge may be stated in | ||||||
20 | combination, in a single amount, with State tax
that servicemen | ||||||
21 | are authorized to collect under the Service Use Tax Act,
and | ||||||
22 | any tax for which servicemen may be liable under subsection (f) | ||||||
23 | of Section
4.03 of the Regional Transportation Authority Act, | ||||||
24 | in accordance
with such bracket schedules as the Department may | ||||||
25 | prescribe.
| ||||||
26 | Whenever the Department determines that a refund should be |
| |||||||
| |||||||
1 | made under this
paragraph to a claimant instead of issuing a | ||||||
2 | credit memorandum, the Department
shall notify the State | ||||||
3 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
4 | amount specified, and to the person named, in the notification | ||||||
5 | from
the Department. The refund shall be paid by the State | ||||||
6 | Treasurer out of a
county water commission tax fund established | ||||||
7 | under paragraph (g) of this
Section.
| ||||||
8 | Nothing in this paragraph shall be construed to authorize a | ||||||
9 | county water
commission to impose a tax upon the privilege of | ||||||
10 | engaging in any business
which under the Constitution of the | ||||||
11 | United States may not be made the
subject of taxation by the | ||||||
12 | State.
| ||||||
13 | (d) If a tax has been imposed under subsection (b), a tax | ||||||
14 | shall
also imposed upon the privilege of using, in the | ||||||
15 | territory of the
commission, any item of tangible personal | ||||||
16 | property that is purchased
outside the territory at retail from | ||||||
17 | a retailer, and that is titled or
registered with an agency of | ||||||
18 | this State's government, at a rate of 1/4% of
the selling price | ||||||
19 | of the tangible personal property within the territory,
as | ||||||
20 | "selling price" is defined in the Use Tax Act. The tax shall be | ||||||
21 | collected
from persons whose Illinois address for titling or | ||||||
22 | registration purposes
is given as being in the territory. The | ||||||
23 | tax shall be collected by the
Department of Revenue for a | ||||||
24 | county water commission. The tax must be paid
to the State, or | ||||||
25 | an exemption determination must be obtained from the
Department | ||||||
26 | of Revenue, before the title or certificate of registration for
|
| |||||||
| |||||||
1 | the property may be issued. The tax or proof of exemption may | ||||||
2 | be
transmitted to the Department by way of the State agency | ||||||
3 | with which, or the
State officer with whom, the tangible | ||||||
4 | personal property must be titled or
registered if the | ||||||
5 | Department and the State agency or State officer
determine that | ||||||
6 | this procedure will expedite the processing of applications
for | ||||||
7 | title or registration.
| ||||||
8 | The Department shall have full power to administer and | ||||||
9 | enforce this
paragraph; to collect all taxes, penalties and | ||||||
10 | interest due hereunder; to
dispose of taxes, penalties and | ||||||
11 | interest so collected in the manner
hereinafter provided; and | ||||||
12 | to determine all rights to credit memoranda or
refunds arising | ||||||
13 | on account of the erroneous payment of tax, penalty or
interest | ||||||
14 | hereunder. In the administration of, and compliance with this
| ||||||
15 | paragraph, the Department and persons who are subject to this | ||||||
16 | paragraph
shall have the same rights, remedies, privileges, | ||||||
17 | immunities, powers and
duties, and be subject to the same | ||||||
18 | conditions, restrictions, limitations,
penalties, exclusions, | ||||||
19 | exemptions and definitions of terms and employ the
same modes | ||||||
20 | of procedure, as are prescribed in Sections 2 (except the
| ||||||
21 | definition of "retailer maintaining a place of business in this | ||||||
22 | State"), 3
through 3-80 (except provisions pertaining to the | ||||||
23 | State rate of tax,
and except provisions concerning collection | ||||||
24 | or refunding of the tax by
retailers, and except that food for | ||||||
25 | human consumption that is to be
consumed off the premises where | ||||||
26 | it is sold (other than alcoholic beverages,
soft drinks, and |
| |||||||
| |||||||
1 | food that has been prepared for immediate consumption)
and | ||||||
2 | prescription and nonprescription medicines, drugs, medical | ||||||
3 | appliances
and insulin, urine testing materials, syringes, and | ||||||
4 | needles used by
diabetics, for human use, shall not be subject | ||||||
5 | to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the | ||||||
6 | portions pertaining to claims by retailers
and except the last | ||||||
7 | paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act | ||||||
8 | and Section 3-7 of the Uniform Penalty and Interest Act that | ||||||
9 | are
not inconsistent with this paragraph, as fully as if those | ||||||
10 | provisions were
set forth herein.
| ||||||
11 | Whenever the Department determines that a refund should be | ||||||
12 | made under this
paragraph to a claimant instead of issuing a | ||||||
13 | credit memorandum, the Department
shall notify the State | ||||||
14 | Comptroller, who shall cause the order
to be drawn for the | ||||||
15 | amount specified, and to the person named, in the
notification | ||||||
16 | from the Department. The refund shall be paid by the State
| ||||||
17 | Treasurer out of a county water commission tax fund established
| ||||||
18 | under paragraph (g) of this Section.
| ||||||
19 | (e) A certificate of registration issued by the State | ||||||
20 | Department of
Revenue to a retailer under the Retailers' | ||||||
21 | Occupation Tax Act or under the
Service Occupation Tax Act | ||||||
22 | shall permit the registrant to engage in a
business that is | ||||||
23 | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | ||||||
24 | this Section and no additional registration shall be required | ||||||
25 | under
the tax. A certificate issued under the Use Tax Act or | ||||||
26 | the Service Use Tax
Act shall be applicable with regard to any |
| |||||||
| |||||||
1 | tax imposed under paragraph (c)
of this Section.
| ||||||
2 | (f) Any ordinance imposing or discontinuing any tax under | ||||||
3 | this Section
shall be adopted and a certified copy thereof | ||||||
4 | filed with the Department on
or before June 1, whereupon the | ||||||
5 | Department of Revenue shall proceed to
administer and enforce | ||||||
6 | this Section on behalf of the county water
commission as of | ||||||
7 | September 1 next following the adoption and filing.
Beginning | ||||||
8 | January 1, 1992, an ordinance or resolution imposing or
| ||||||
9 | discontinuing the tax hereunder shall be adopted and a | ||||||
10 | certified copy
thereof filed with the Department on or before | ||||||
11 | the first day of July,
whereupon the Department shall proceed | ||||||
12 | to administer and enforce this
Section as of the first day of | ||||||
13 | October next following such adoption and
filing. Beginning | ||||||
14 | January 1, 1993, an ordinance or resolution imposing or
| ||||||
15 | discontinuing the tax hereunder shall be adopted and a | ||||||
16 | certified copy
thereof filed with the Department on or before | ||||||
17 | the first day of October,
whereupon the Department shall | ||||||
18 | proceed to administer and enforce this
Section as of the first | ||||||
19 | day of January next following such adoption and filing.
| ||||||
20 | (g) The State Department of Revenue shall, upon collecting | ||||||
21 | any taxes as
provided in this Section, pay the taxes over to | ||||||
22 | the State Treasurer as
trustee for the commission. The taxes | ||||||
23 | shall be held in a trust fund outside
the State Treasury. | ||||||
24 | As soon as possible after the first day of each month, | ||||||
25 | beginning January 1, 2011, upon certification of the Department | ||||||
26 | of Revenue, the Comptroller shall order transferred, and the |
| |||||||
| |||||||
1 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
2 | local sales tax increment, as defined in the Innovation | ||||||
3 | Development and Economy Act, collected under this Section | ||||||
4 | during the second preceding calendar month for sales within a | ||||||
5 | STAR bond district. | ||||||
6 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
7 | on or before the 25th day of each calendar month, the
State | ||||||
8 | Department of Revenue shall prepare and certify to the | ||||||
9 | Comptroller of
the State of Illinois the amount to be paid to | ||||||
10 | the commission, which shall be
the amount (not including credit | ||||||
11 | memoranda) collected under this Section during the second | ||||||
12 | preceding calendar month by the Department plus an amount the | ||||||
13 | Department determines is necessary to offset any amounts that | ||||||
14 | were erroneously paid to a different taxing body, and not | ||||||
15 | including any amount equal to the amount of refunds made during | ||||||
16 | the second preceding calendar month by the Department on behalf | ||||||
17 | of the commission, and not including any amount that the | ||||||
18 | Department determines is necessary to offset any amounts that | ||||||
19 | were payable to a different taxing body but were erroneously | ||||||
20 | paid to the commission, and less any amounts that are | ||||||
21 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
22 | after receipt by
the Comptroller of the certification of the | ||||||
23 | amount to be paid to the
commission, the Comptroller shall | ||||||
24 | cause an order to be drawn for the payment
for the amount in | ||||||
25 | accordance with the direction in the certification.
| ||||||
26 | (h) Beginning June 1, 2016, any tax imposed pursuant to |
| |||||||
| |||||||
1 | this Section may no longer be imposed or collected, unless a | ||||||
2 | continuation of the tax is approved by the voters at a | ||||||
3 | referendum as set forth in this Section. | ||||||
4 | (Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15; | ||||||
5 | 99-642, eff. 7-28-16.)
|