| |||||||
| |||||||
| |||||||
1 | AN ACT concerning local government.
| ||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||
3 | represented in the General Assembly:
| ||||||
4 | Section 5. The Transportation Development Partnership Act | ||||||
5 | is amended by changing Section 5 as follows: | ||||||
6 | (30 ILCS 177/5)
| ||||||
7 | Sec. 5. Transportation Development Partnership Trust Fund. | ||||||
8 | The Transportation Development Partnership Trust Fund is | ||||||
9 | created as a trust fund in the State treasury. The State | ||||||
10 | Treasurer shall be the custodian of the Fund. If a county or an | ||||||
11 | entity created by an intergovernmental agreement between 2 or | ||||||
12 | more counties elects to participate under Section 5-1035.1 or | ||||||
13 | 5-1006.5 of the Counties Code or designates funds by ordinance, | ||||||
14 | the Department of Revenue shall transfer to the State Treasurer | ||||||
15 | all or a portion of the taxes and penalties collected under the | ||||||
16 | Special County Retailers' Occupation Tax For Public Safety, | ||||||
17 | Public Facilities, Mental Health, Substance Abuse, or | ||||||
18 | Transportation and under the County Option Motor Fuel Tax or | ||||||
19 | the funds designated by the county or entity by ordinance into | ||||||
20 | the Transportation Development Partnership Trust Fund. The | ||||||
21 | Department of Transportation shall maintain a separate account | ||||||
22 | for each participating county or entity within the Fund. The | ||||||
23 | Department of Transportation shall administer the Fund. |
| |||||||
| |||||||
1 | Moneys in the Fund shall be used for transportation-related | ||||||
2 | projects. The Department of Transportation and participating | ||||||
3 | counties or entities may, at the Secretary's discretion under | ||||||
4 | agency procedures, enter into an intergovernmental agreement. | ||||||
5 | The agreement shall at a minimum: | ||||||
6 | (1) Describe the project to be constructed from the | ||||||
7 | Department of Transportation's Multi-Year Highway | ||||||
8 | Improvement Program. | ||||||
9 | (2) Provide that an eligible project cost a minimum of | ||||||
10 | $5,000,000. | ||||||
11 | (3) Provide that the county or entity must raise a | ||||||
12 | significant percentage, no less than the amount | ||||||
13 | contributed by the State, of required federal matching | ||||||
14 | funds. | ||||||
15 | (4) Provide that the Secretary of Transportation must | ||||||
16 | certify that the county or entity has transferred the | ||||||
17 | required moneys to the Fund and the certification shall be | ||||||
18 | transmitted to each county or entity no more than 30 days | ||||||
19 | after the final deposit is made. | ||||||
20 | (5) Provide for the repayment, without interest, to the | ||||||
21 | county or entity of the moneys contributed by the county or | ||||||
22 | entity to the Fund, less 10% of the aggregate funds | ||||||
23 | contributed as matching funds and as federal funds. | ||||||
24 | (6) Provide that the repayment of the moneys | ||||||
25 | contributed by the county or the entity shall be made by | ||||||
26 | the Department of Transportation no later than 10 years |
| |||||||
| |||||||
1 | after the certification by the Secretary of Transportation | ||||||
2 | that the money has been deposited by the county or entity | ||||||
3 | into the Fund.
| ||||||
4 | (Source: P.A. 100-1167, eff. 1-4-19.) | ||||||
5 | Section 10. The Simplified Sales and Use Tax Administration | ||||||
6 | Act is amended by changing Section 2 as follows:
| ||||||
7 | (35 ILCS 171/2)
| ||||||
8 | Sec. 2. Definitions. As used in this Act:
| ||||||
9 | (a) "Agreement" means the Streamlined Sales and Use Tax | ||||||
10 | Agreement as
amended and adopted on January 27, 2001.
| ||||||
11 | (b) "Certified Automated System" means software certified | ||||||
12 | jointly by the
states that are signatories to the Agreement to | ||||||
13 | calculate the tax imposed by
each jurisdiction on a | ||||||
14 | transaction, determine the amount of tax to remit to the
| ||||||
15 | appropriate state, and maintain a record of the transaction.
| ||||||
16 | (c) "Certified Service Provider" means an agent certified | ||||||
17 | jointly by the
states that are signatories to the Agreement to | ||||||
18 | perform all of the seller's
sales tax functions.
| ||||||
19 | (d) "Person" means an individual, trust, estate, | ||||||
20 | fiduciary, partnership,
limited liability company, limited | ||||||
21 | liability partnership, corporation, or any
other legal entity.
| ||||||
22 | (e) "Sales Tax" means the tax levied under the Service | ||||||
23 | Occupation Tax Act
(35
ILCS
115/) and the Retailers' Occupation | ||||||
24 | Tax Act (35 ILCS 120/). "Sales tax" also
means
any local
sales |
| |||||||
| |||||||
1 | tax levied under the Home Rule Municipal Retailers' Occupation | ||||||
2 | Tax Act
(65 ILCS
5/8-11-1), the Non-Home Rule Municipal | ||||||
3 | Retailers' Occupation Tax Act (65 ILCS
5/8-11-1.3), the | ||||||
4 | Non-Home Rule Municipal Service Occupation Tax Act (65 ILCS
| ||||||
5 | 5/8-11-1.4), the Home Rule Municipal Service Occupation Tax (65 | ||||||
6 | ILCS 5/8-11-5),
the
Home
Rule County Retailers' Occupation Tax | ||||||
7 | Law (55 ILCS 5/5-1006), the Special
County Retailers'
| ||||||
8 | Occupation Tax for Public Safety, Public Facilities, Mental | ||||||
9 | Health, Substance Abuse, or Transportation Law (55 ILCS | ||||||
10 | 5/5-1006.5), the Home Rule County
Service Occupation Tax Law | ||||||
11 | (55 ILCS 5/5-1007), subsection (b) of the Rock
Island County | ||||||
12 | Use and
Occupation Tax Law (55 ILCS 5/5-1008.5(b)), the Metro | ||||||
13 | East Mass Transit
District
Retailers' Occupation Tax (70 ILCS | ||||||
14 | 3610/5.01(b)), the Metro East Mass Transit
District
Service | ||||||
15 | Occupation Tax (70 ILCS 3610/5.01(c)), the Regional | ||||||
16 | Transportation
Authority
Retailers' Occupation Tax (70 ILCS | ||||||
17 | 3615/4.03(e)), the Regional Transportation
Authority
Service | ||||||
18 | Occupation Tax (70 ILCS 3615/4.03(f)), the County Water | ||||||
19 | Commission
Retailers' Occupation Tax (70 ILCS 3720/4(b)), or | ||||||
20 | the County Water Commission
Service Occupation Tax (70 ILCS | ||||||
21 | 3720/4(c)).
| ||||||
22 | (f) "Seller" means any person making sales of personal | ||||||
23 | property or
services.
| ||||||
24 | (g) "State" means any state of the United States and the | ||||||
25 | District of
Columbia.
| ||||||
26 | (h) "Use tax" means the tax levied under the Use Tax Act |
| |||||||
| |||||||
1 | (35 ILCS 105/) and
the
Service Use Tax Act (35 ILCS 110/). "Use | ||||||
2 | tax" also means any local use tax
levied
under the Home Rule | ||||||
3 | Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that
the
| ||||||
4 | State and the municipality have entered into an agreement that | ||||||
5 | provides for
administration of the tax by the State.
| ||||||
6 | (Source: P.A. 100-1167, eff. 1-4-19.)
| ||||||
7 | Section 15. The Counties Code is amended by changing | ||||||
8 | Section 5-1006.5 as follows:
| ||||||
9 | (55 ILCS 5/5-1006.5)
| ||||||
10 | Sec. 5-1006.5. Special County Retailers' Occupation Tax
| ||||||
11 | For Public Safety, Public Facilities, Mental Health, Substance | ||||||
12 | Abuse, or Transportation . | ||||||
13 | (a) The county board of any county may impose a
tax upon | ||||||
14 | all persons engaged in the business of selling tangible | ||||||
15 | personal
property, other than personal property titled or | ||||||
16 | registered with an agency of
this State's government, at retail | ||||||
17 | in the county on the gross receipts from the
sales made in the | ||||||
18 | course of business to provide revenue to be used exclusively
| ||||||
19 | for public safety, public facility, mental health, substance | ||||||
20 | abuse, or transportation purposes in that county, if a
| ||||||
21 | proposition for the
tax has been submitted to the electors of | ||||||
22 | that county and
approved by a majority of those voting on the | ||||||
23 | question. If imposed, this tax
shall be imposed only in | ||||||
24 | one-quarter percent increments. By resolution, the
county |
| |||||||
| |||||||
1 | board may order the proposition to be submitted at any | ||||||
2 | election.
If the tax is imposed for
transportation purposes for | ||||||
3 | expenditures for public highways or as
authorized
under the | ||||||
4 | Illinois Highway Code, the county board must publish notice
of | ||||||
5 | the existence of its long-range highway transportation
plan as | ||||||
6 | required or described in Section 5-301 of the Illinois
Highway | ||||||
7 | Code and must make the plan publicly available prior to
| ||||||
8 | approval of the ordinance or resolution
imposing the tax. If | ||||||
9 | the tax is imposed for transportation purposes for
expenditures | ||||||
10 | for passenger rail transportation, the county board must | ||||||
11 | publish
notice of the existence of its long-range passenger | ||||||
12 | rail transportation plan
and
must make the plan publicly | ||||||
13 | available prior to approval of the ordinance or
resolution | ||||||
14 | imposing the tax. | ||||||
15 | If a tax is imposed for public facilities purposes, then | ||||||
16 | the name of the project may be included in the proposition at | ||||||
17 | the discretion of the county board as determined in the | ||||||
18 | enabling resolution. For example, the "XXX Nursing Home" or the | ||||||
19 | "YYY Museum". | ||||||
20 | The county clerk shall certify the
question to the proper | ||||||
21 | election authority, who
shall submit the proposition at an | ||||||
22 | election in accordance with the general
election law.
| ||||||
23 | (1) The proposition for public safety purposes shall be | ||||||
24 | in
substantially the following form: | ||||||
25 | "To pay for public safety purposes, shall (name of | ||||||
26 | county) be authorized to impose an increase on its share of |
| |||||||
| |||||||
1 | local sales taxes by (insert rate)?" | ||||||
2 | As additional information on the ballot below the | ||||||
3 | question shall appear the following: | ||||||
4 | "This would mean that a consumer would pay an | ||||||
5 | additional (insert amount) in sales tax for every $100 of | ||||||
6 | tangible personal property bought at retail."
| ||||||
7 | The county board may also opt to establish a sunset | ||||||
8 | provision at which time the additional sales tax would | ||||||
9 | cease being collected, if not terminated earlier by a vote | ||||||
10 | of the county board. If the county board votes to include a | ||||||
11 | sunset provision, the proposition for public safety | ||||||
12 | purposes shall be in substantially the following form: | ||||||
13 | "To pay for public safety purposes, shall (name of | ||||||
14 | county) be authorized to impose an increase on its share of | ||||||
15 | local sales taxes by (insert rate) for a period not to | ||||||
16 | exceed (insert number of years)?" | ||||||
17 | As additional information on the ballot below the | ||||||
18 | question shall appear the following: | ||||||
19 | "This would mean that a consumer would pay an | ||||||
20 | additional (insert amount) in sales tax for every $100 of | ||||||
21 | tangible personal property bought at retail. If imposed, | ||||||
22 | the additional tax would cease being collected at the end | ||||||
23 | of (insert number of years), if not terminated earlier by a | ||||||
24 | vote of the county board."
| ||||||
25 | For the purposes of the
paragraph, "public safety | ||||||
26 | purposes" means
crime prevention, detention, criminal |
| |||||||
| |||||||
1 | justice, fire fighting, police, medical, ambulance, or
| ||||||
2 | other emergency services.
| ||||||
3 | Votes shall be recorded as "Yes" or "No".
| ||||||
4 | Beginning on the January 1 or July 1, whichever is | ||||||
5 | first, that occurs not less than 30 days after May 31, 2015 | ||||||
6 | (the effective date of Public Act 99-4), Adams County may | ||||||
7 | impose a public safety retailers' occupation tax and | ||||||
8 | service occupation tax at the rate of 0.25%, as provided in | ||||||
9 | the referendum approved by the voters on April 7, 2015, | ||||||
10 | notwithstanding the omission of the additional information | ||||||
11 | that is otherwise required to be printed on the ballot | ||||||
12 | below the question pursuant to this item (1). | ||||||
13 | (2) The proposition for transportation purposes shall | ||||||
14 | be in
substantially
the following form: | ||||||
15 | "To pay for improvements to roads and other | ||||||
16 | transportation purposes, shall (name of county) be | ||||||
17 | authorized to impose an increase on its share of local | ||||||
18 | sales taxes by (insert rate)?" | ||||||
19 | As additional information on the ballot below the | ||||||
20 | question shall appear the following: | ||||||
21 | "This would mean that a consumer would pay an | ||||||
22 | additional (insert amount) in sales tax for every $100 of | ||||||
23 | tangible personal property bought at retail."
| ||||||
24 | The county board may also opt to establish a sunset | ||||||
25 | provision at which time the additional sales tax would | ||||||
26 | cease being collected, if not terminated earlier by a vote |
| |||||||
| |||||||
1 | of the county board. If the county board votes to include a | ||||||
2 | sunset provision, the proposition for transportation | ||||||
3 | purposes shall be in substantially the following form: | ||||||
4 | "To pay for road improvements and other transportation | ||||||
5 | purposes, shall (name of county) be authorized to impose an | ||||||
6 | increase on its share of local sales taxes by (insert rate) | ||||||
7 | for a period not to exceed (insert number of years)?" | ||||||
8 | As additional information on the ballot below the | ||||||
9 | question shall appear the following: | ||||||
10 | "This would mean that a consumer would pay an | ||||||
11 | additional (insert amount) in sales tax for every $100 of | ||||||
12 | tangible personal property bought at retail. If imposed, | ||||||
13 | the additional tax would cease being collected at the end | ||||||
14 | of (insert number of years), if not terminated earlier by a | ||||||
15 | vote of the county board."
| ||||||
16 | For the purposes of this paragraph, transportation | ||||||
17 | purposes means
construction, maintenance, operation, and | ||||||
18 | improvement of
public highways, any other purpose for which | ||||||
19 | a county may expend funds under
the Illinois Highway Code, | ||||||
20 | and passenger rail transportation.
| ||||||
21 | The votes shall be recorded as "Yes" or "No".
| ||||||
22 | (3) The proposition for public facilities purposes | ||||||
23 | shall be in substantially the following form: | ||||||
24 | "To pay for public facilities purposes, shall (name of
| ||||||
25 | county) be authorized to impose an increase on its share of
| ||||||
26 | local sales taxes by (insert rate)?" |
| |||||||
| |||||||
1 | As additional information on the ballot below the
| ||||||
2 | question shall appear the following: | ||||||
3 | "This would mean that a consumer would pay an
| ||||||
4 | additional (insert amount) in sales tax for every $100 of
| ||||||
5 | tangible personal property bought at retail." | ||||||
6 | The county board may also opt to establish a sunset
| ||||||
7 | provision at which time the additional sales tax would
| ||||||
8 | cease being collected, if not terminated earlier by a vote
| ||||||
9 | of the county board. If the county board votes to include a
| ||||||
10 | sunset provision, the proposition for public facilities
| ||||||
11 | purposes shall be in substantially the following form: | ||||||
12 | "To pay for public facilities purposes, shall (name of
| ||||||
13 | county) be authorized to impose an increase on its share of
| ||||||
14 | local sales taxes by (insert rate) for a period not to
| ||||||
15 | exceed (insert number of years)?" | ||||||
16 | As additional information on the ballot below the
| ||||||
17 | question shall appear the following: | ||||||
18 | "This would mean that a consumer would pay an
| ||||||
19 | additional (insert amount) in sales tax for every $100 of
| ||||||
20 | tangible personal property bought at retail. If imposed,
| ||||||
21 | the additional tax would cease being collected at the end
| ||||||
22 | of (insert number of years), if not terminated earlier by a
| ||||||
23 | vote of the county board." | ||||||
24 | For purposes of this Section, "public facilities | ||||||
25 | purposes" means the acquisition, development, | ||||||
26 | construction, reconstruction, rehabilitation, improvement, |
| |||||||
| |||||||
1 | financing, architectural planning, and installation of | ||||||
2 | capital facilities consisting of buildings, structures, | ||||||
3 | and durable equipment and for the acquisition and | ||||||
4 | improvement of real property and interest in real property | ||||||
5 | required, or expected to be required, in connection with | ||||||
6 | the public facilities, for use by the county for the | ||||||
7 | furnishing of governmental services to its citizens, | ||||||
8 | including but not limited to museums and nursing homes. | ||||||
9 | The votes shall be recorded as "Yes" or "No". | ||||||
10 | (4) The proposition for mental health purposes shall be | ||||||
11 | in substantially the following form: | ||||||
12 | "To pay for mental health purposes, shall (name of
| ||||||
13 | county) be authorized to impose an increase on its share of
| ||||||
14 | local sales taxes by (insert rate)?" | ||||||
15 | As additional information on the ballot below the
| ||||||
16 | question shall appear the following: | ||||||
17 | "This would mean that a consumer would pay an
| ||||||
18 | additional (insert amount) in sales tax for every $100 of
| ||||||
19 | tangible personal property bought at retail." | ||||||
20 | The county board may also opt to establish a sunset
| ||||||
21 | provision at which time the additional sales tax would
| ||||||
22 | cease being collected, if not terminated earlier by a vote
| ||||||
23 | of the county board. If the county board votes to include a
| ||||||
24 | sunset provision, the proposition for public facilities
| ||||||
25 | purposes shall be in substantially the following form: | ||||||
26 | "To pay for mental health purposes, shall (name of
|
| |||||||
| |||||||
1 | county) be authorized to impose an increase on its share of
| ||||||
2 | local sales taxes by (insert rate) for a period not to
| ||||||
3 | exceed (insert number of years)?" | ||||||
4 | As additional information on the ballot below the
| ||||||
5 | question shall appear the following: | ||||||
6 | "This would mean that a consumer would pay an
| ||||||
7 | additional (insert amount) in sales tax for every $100 of
| ||||||
8 | tangible personal property bought at retail. If imposed,
| ||||||
9 | the additional tax would cease being collected at the end
| ||||||
10 | of (insert number of years), if not terminated earlier by a
| ||||||
11 | vote of the county board." | ||||||
12 | The votes shall be recorded as "Yes" or "No". | ||||||
13 | (5) The proposition for substance abuse purposes shall | ||||||
14 | be in substantially the following form: | ||||||
15 | "To pay for substance abuse purposes, shall (name of
| ||||||
16 | county) be authorized to impose an increase on its share of
| ||||||
17 | local sales taxes by (insert rate)?" | ||||||
18 | As additional information on the ballot below the
| ||||||
19 | question shall appear the following: | ||||||
20 | "This would mean that a consumer would pay an
| ||||||
21 | additional (insert amount) in sales tax for every $100 of
| ||||||
22 | tangible personal property bought at retail." | ||||||
23 | The county board may also opt to establish a sunset
| ||||||
24 | provision at which time the additional sales tax would
| ||||||
25 | cease being collected, if not terminated earlier by a vote
| ||||||
26 | of the county board. If the county board votes to include a
|
| |||||||
| |||||||
1 | sunset provision, the proposition for public facilities
| ||||||
2 | purposes shall be in substantially the following form: | ||||||
3 | "To pay for substance abuse purposes, shall (name of
| ||||||
4 | county) be authorized to impose an increase on its share of
| ||||||
5 | local sales taxes by (insert rate) for a period not to
| ||||||
6 | exceed (insert number of years)?" | ||||||
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. If imposed,
| ||||||
12 | the additional tax would cease being collected at the end
| ||||||
13 | of (insert number of years), if not terminated earlier by a
| ||||||
14 | vote of the county board." | ||||||
15 | The votes shall be recorded as "Yes" or "No". | ||||||
16 | If a majority of the electors voting on
the proposition | ||||||
17 | vote in favor of it, the county may impose the tax.
A county | ||||||
18 | may not submit more than one proposition authorized by this | ||||||
19 | Section
to the electors at any one time.
| ||||||
20 | This additional tax may not be imposed on tangible personal | ||||||
21 | property taxed at the 1% rate under the Retailers' Occupation | ||||||
22 | Tax Act. The tax imposed by a county under this Section and
all | ||||||
23 | civil penalties that may be assessed as an incident of the tax | ||||||
24 | shall be
collected and enforced by the Illinois Department of | ||||||
25 | Revenue and deposited
into a special fund created for that | ||||||
26 | purpose. The certificate
of registration that is issued by the |
| |||||||
| |||||||
1 | Department to a retailer under the
Retailers' Occupation Tax | ||||||
2 | Act shall permit the retailer to engage in a business
that is | ||||||
3 | taxable without registering separately with the Department | ||||||
4 | under an
ordinance or resolution under this Section. The | ||||||
5 | Department has full
power to administer and enforce this | ||||||
6 | Section, to collect all taxes and
penalties due under this | ||||||
7 | Section, to dispose of taxes and penalties so
collected in the | ||||||
8 | manner provided in this Section, and to determine
all rights to | ||||||
9 | credit memoranda arising on account of the erroneous payment of
| ||||||
10 | a tax or penalty under this Section. In the administration of | ||||||
11 | and compliance
with this Section, the Department and persons | ||||||
12 | who are subject to this Section
shall (i) have the same rights, | ||||||
13 | remedies, privileges, immunities, powers, and
duties, (ii) be | ||||||
14 | subject to the same conditions, restrictions, limitations,
| ||||||
15 | penalties, and definitions of terms, and (iii) employ the same | ||||||
16 | modes of
procedure as are prescribed in Sections 1, 1a, 1a-1, | ||||||
17 | 1d, 1e, 1f,
1i, 1j,
1k, 1m, 1n,
2 through 2-70 (in respect to | ||||||
18 | all provisions contained in those Sections
other than the
State | ||||||
19 | rate of tax), 2a, 2b, 2c, 3 (except provisions
relating to
| ||||||
20 | transaction returns and quarter monthly payments), 4, 5, 5a, | ||||||
21 | 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, | ||||||
22 | 7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation | ||||||
23 | Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act | ||||||
24 | as if those provisions were set forth in this Section.
| ||||||
25 | Persons subject to any tax imposed under the authority | ||||||
26 | granted in this
Section may reimburse themselves for their |
| |||||||
| |||||||
1 | sellers' tax liability by
separately stating the tax as an | ||||||
2 | additional charge, which charge may be stated
in combination, | ||||||
3 | in a single amount, with State tax which sellers are required
| ||||||
4 | to collect under the Use Tax Act, pursuant to such bracketed | ||||||
5 | schedules as the
Department may prescribe.
| ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under this
Section to a claimant instead of issuing a | ||||||
8 | credit memorandum, the Department
shall notify the State | ||||||
9 | Comptroller, who shall cause the order to be drawn for
the | ||||||
10 | amount specified and to the person named in the notification | ||||||
11 | from the
Department. The refund shall be paid by the State | ||||||
12 | Treasurer out of the Special County
Public Safety, Public | ||||||
13 | Facilities, Mental Health, Substance Abuse, or Transportation | ||||||
14 | Retailers' Occupation Tax Fund.
| ||||||
15 | (b) If a tax has been imposed under subsection (a), a
| ||||||
16 | service occupation tax shall
also be imposed at the same rate | ||||||
17 | upon all persons engaged, in the county, in
the business
of | ||||||
18 | making sales of service, who, as an incident to making those | ||||||
19 | sales of
service, transfer tangible personal property within | ||||||
20 | the county
as an
incident to a sale of service.
This tax may | ||||||
21 | not be imposed on tangible personal property taxed at the 1% | ||||||
22 | rate under the Service Occupation Tax Act.
The tax imposed | ||||||
23 | under this subsection and all civil penalties that may be
| ||||||
24 | assessed as an incident thereof shall be collected and enforced | ||||||
25 | by the
Department of Revenue. The Department has
full power to
| ||||||
26 | administer and enforce this subsection; to collect all taxes |
| |||||||
| |||||||
1 | and penalties
due hereunder; to dispose of taxes and penalties | ||||||
2 | so collected in the manner
hereinafter provided; and to | ||||||
3 | determine all rights to credit memoranda
arising on account of | ||||||
4 | the erroneous payment of tax or penalty hereunder.
In the | ||||||
5 | administration of, and compliance with this subsection, the
| ||||||
6 | Department and persons who are subject to this paragraph shall | ||||||
7 | (i) have the
same rights, remedies, privileges, immunities, | ||||||
8 | powers, and duties, (ii) be
subject to the same conditions, | ||||||
9 | restrictions, limitations, penalties,
exclusions, exemptions, | ||||||
10 | and definitions of terms, and (iii) employ the same
modes
of | ||||||
11 | procedure as are prescribed in Sections 2 (except that the
| ||||||
12 | reference to State in the definition of supplier maintaining a | ||||||
13 | place of
business in this State shall mean the county), 2a, 2b, | ||||||
14 | 2c, 3 through
3-50 (in respect to all provisions therein other | ||||||
15 | than the State rate of
tax), 4 (except that the reference to | ||||||
16 | the State shall be to the county),
5, 7, 8 (except that the | ||||||
17 | jurisdiction to which the tax shall be a debt to
the extent | ||||||
18 | indicated in that Section 8 shall be the county), 9 (except as
| ||||||
19 | to the disposition of taxes and penalties collected), 10, 11, | ||||||
20 | 12 (except the reference therein to Section 2b of the
| ||||||
21 | Retailers' Occupation Tax Act), 13 (except that any reference | ||||||
22 | to the State
shall mean the county), Section 15, 16,
17, 18, 19 | ||||||
23 | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | ||||||
24 | Uniform Penalty and Interest Act, as fully as if those | ||||||
25 | provisions were
set forth herein.
| ||||||
26 | Persons subject to any tax imposed under the authority |
| |||||||
| |||||||
1 | granted in
this subsection may reimburse themselves for their | ||||||
2 | serviceman's tax liability
by separately stating the tax as an | ||||||
3 | additional charge, which
charge may be stated in combination, | ||||||
4 | in a single amount, with State tax
that servicemen are | ||||||
5 | authorized to collect under the Service Use Tax Act, in
| ||||||
6 | accordance with such bracket schedules as the Department may | ||||||
7 | prescribe.
| ||||||
8 | Whenever the Department determines that a refund should be | ||||||
9 | made under this
subsection to a claimant instead of issuing a | ||||||
10 | credit memorandum, the Department
shall notify the State | ||||||
11 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
12 | amount specified, and to the person named, in the notification
| ||||||
13 | from the Department. The refund shall be paid by the State | ||||||
14 | Treasurer out
of the Special County Public Safety, Public | ||||||
15 | Facilities, Mental Health, Substance Abuse, or Transportation | ||||||
16 | Retailers' Occupation Tax Fund.
| ||||||
17 | Nothing in this subsection shall be construed to authorize | ||||||
18 | the county
to impose a tax upon the privilege of engaging in | ||||||
19 | any business which under
the Constitution of the United States | ||||||
20 | may not be made the subject of taxation
by the State.
| ||||||
21 | (c) 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 Special | ||||||
24 | County Public Safety, Public Facilities, Mental Health, | ||||||
25 | Substance Abuse, or Transportation Retailers'
Occupation Tax | ||||||
26 | Fund, which
shall be an unappropriated trust fund held outside |
| |||||||
| |||||||
1 | of the State treasury. | ||||||
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 the counties from which | ||||||
14 | retailers have paid
taxes or penalties to the Department during | ||||||
15 | the second preceding
calendar month. The amount to be paid to | ||||||
16 | each county, and deposited by the
county into its special fund | ||||||
17 | created for the purposes of this Section, shall
be the amount | ||||||
18 | (not
including credit memoranda) collected under this Section | ||||||
19 | during the second
preceding
calendar month by the Department | ||||||
20 | plus an amount the Department determines is
necessary to offset | ||||||
21 | any amounts that were erroneously paid to a different
taxing | ||||||
22 | body, and not including (i) an amount equal to the amount of | ||||||
23 | refunds
made
during the second preceding calendar month by the | ||||||
24 | Department on behalf of
the county, (ii) any amount that the | ||||||
25 | Department determines is
necessary to offset any amounts that | ||||||
26 | were payable to a different taxing body
but were erroneously |
| |||||||
| |||||||
1 | paid to the county, (iii) any amounts that are transferred to | ||||||
2 | the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, | ||||||
3 | which shall be transferred into the Tax Compliance and | ||||||
4 | Administration Fund. The Department, at the time of each | ||||||
5 | monthly disbursement to the counties, shall prepare and certify | ||||||
6 | to the State Comptroller the amount to be transferred into the | ||||||
7 | Tax Compliance and Administration Fund under this subsection. | ||||||
8 | Within 10 days after receipt by the
Comptroller of the | ||||||
9 | disbursement certification to the counties and the Tax | ||||||
10 | Compliance and Administration Fund provided for in
this Section | ||||||
11 | to be given to the Comptroller by the Department, the | ||||||
12 | Comptroller
shall cause the orders to be drawn for the | ||||||
13 | respective amounts in accordance
with directions contained in | ||||||
14 | the certification.
| ||||||
15 | In addition to the disbursement required by the preceding | ||||||
16 | paragraph, an
allocation shall be made in March of each year to | ||||||
17 | each county that received
more than $500,000 in disbursements | ||||||
18 | under the preceding paragraph in the
preceding calendar year. | ||||||
19 | The allocation shall be in an amount equal to the
average | ||||||
20 | monthly distribution made to each such county under the | ||||||
21 | preceding
paragraph during the preceding calendar year | ||||||
22 | (excluding the 2 months of
highest receipts). The distribution | ||||||
23 | made in March of each year subsequent to
the year in which an | ||||||
24 | allocation was made pursuant to this paragraph and the
| ||||||
25 | preceding paragraph shall be reduced by the amount allocated | ||||||
26 | and disbursed
under this paragraph in the preceding calendar |
| |||||||
| |||||||
1 | year. The Department shall
prepare and certify to the | ||||||
2 | Comptroller for disbursement the allocations made in
| ||||||
3 | accordance with this paragraph.
| ||||||
4 | A county may direct, by ordinance, that all or a portion of | ||||||
5 | the taxes and penalties collected under the Special County | ||||||
6 | Retailers' Occupation Tax For Public Safety, Public | ||||||
7 | Facilities, Mental Health, Substance Abuse, or Transportation | ||||||
8 | be deposited into the Transportation Development Partnership | ||||||
9 | Trust Fund. | ||||||
10 | (d) For the purpose of determining the local governmental | ||||||
11 | unit whose tax is
applicable, a retail sale by a producer of | ||||||
12 | coal or another mineral mined in
Illinois is a sale at retail | ||||||
13 | at the place where the coal or other mineral mined
in Illinois | ||||||
14 | is extracted from the earth. This paragraph does not apply to | ||||||
15 | coal
or another mineral when it is delivered or shipped by the | ||||||
16 | seller to the
purchaser
at a point outside Illinois so that the | ||||||
17 | sale is exempt under the United States
Constitution as a sale | ||||||
18 | in interstate or foreign commerce.
| ||||||
19 | (e) Nothing in this Section shall be construed to authorize | ||||||
20 | a county to
impose a
tax upon the privilege of engaging in any | ||||||
21 | business that under the Constitution
of the United States may | ||||||
22 | not be made the subject of taxation by this State.
| ||||||
23 | (e-5) If a county imposes a tax under this Section, the | ||||||
24 | county board may,
by ordinance, discontinue or lower the rate | ||||||
25 | of the tax. If the county board
lowers the tax rate or | ||||||
26 | discontinues the tax, a referendum must be
held in accordance |
| |||||||
| |||||||
1 | with subsection (a) of this Section in order to increase the
| ||||||
2 | rate of the tax or to reimpose the discontinued tax.
| ||||||
3 | (f) Beginning April 1, 1998 and through December 31, 2013, | ||||||
4 | the results of any election authorizing a
proposition to impose | ||||||
5 | a tax
under this Section or effecting a change in the rate of | ||||||
6 | tax, or any ordinance
lowering the rate or discontinuing the | ||||||
7 | tax,
shall be certified
by the
county clerk and filed with the | ||||||
8 | Illinois Department of Revenue
either (i) on or
before the | ||||||
9 | first day of April, whereupon the Department shall proceed to
| ||||||
10 | administer and enforce the tax as of the first day of July next | ||||||
11 | following
the filing; or (ii)
on or before the first day of | ||||||
12 | October, whereupon the
Department shall proceed to administer | ||||||
13 | and enforce the tax as of the first
day of January next | ||||||
14 | following the filing.
| ||||||
15 | Beginning January 1, 2014, the results of any election | ||||||
16 | authorizing a proposition to impose a tax under this Section or | ||||||
17 | effecting an increase in the rate of tax, along with the | ||||||
18 | ordinance adopted to impose the tax or increase the rate of the | ||||||
19 | tax, or any ordinance adopted to lower the rate or discontinue | ||||||
20 | the tax, shall be certified by the county clerk and filed with | ||||||
21 | the Illinois Department of Revenue either (i) on or before the | ||||||
22 | first day of May, whereupon the Department shall proceed to | ||||||
23 | administer and enforce the tax as of the first day of July next | ||||||
24 | following the adoption and filing; or (ii) on or before the | ||||||
25 | first day of October, whereupon the Department shall proceed to | ||||||
26 | administer and enforce the tax as of the first day of January |
| |||||||
| |||||||
1 | next following the adoption and filing. | ||||||
2 | (g) When certifying the amount of a monthly disbursement to | ||||||
3 | a county under
this
Section, the Department shall increase or | ||||||
4 | decrease the amounts by an amount
necessary to offset any | ||||||
5 | miscalculation of previous disbursements. The offset
amount | ||||||
6 | shall be the amount erroneously disbursed within the previous 6 | ||||||
7 | months
from the time a miscalculation is discovered.
| ||||||
8 | (h) This Section may be cited as the " Special County | ||||||
9 | Retailers' Occupation Tax
For Public Safety, Public | ||||||
10 | Facilities, Mental Health, Substance Abuse, or Transportation | ||||||
11 | Law " .
| ||||||
12 | (i) For purposes of this Section, "public safety" includes, | ||||||
13 | but is not
limited to, crime prevention, detention, fire | ||||||
14 | fighting, police, medical,
ambulance, or other emergency
| ||||||
15 | services. The county may share tax proceeds received under this | ||||||
16 | Section for public safety purposes, including proceeds | ||||||
17 | received before August 4, 2009 (the effective date of Public | ||||||
18 | Act 96-124), with any fire protection district located in the | ||||||
19 | county. For the purposes of this Section, "transportation" | ||||||
20 | includes, but
is not limited to, the construction,
maintenance, | ||||||
21 | operation, and improvement of public highways, any other
| ||||||
22 | purpose for which a county may expend funds under the Illinois | ||||||
23 | Highway Code,
and passenger rail transportation. For the | ||||||
24 | purposes of this Section, "public facilities purposes" | ||||||
25 | includes, but is not limited to, the acquisition, development, | ||||||
26 | construction, reconstruction, rehabilitation, improvement, |
| |||||||
| |||||||
1 | financing, architectural planning, and installation of capital | ||||||
2 | facilities consisting of buildings, structures, and durable | ||||||
3 | equipment and for the acquisition and improvement of real | ||||||
4 | property and interest in real property required, or expected to | ||||||
5 | be required, in connection with the public facilities, for use | ||||||
6 | by the county for the furnishing of governmental services to | ||||||
7 | its citizens, including but not limited to museums and nursing | ||||||
8 | homes. | ||||||
9 | (j) The Department may promulgate rules to implement Public | ||||||
10 | Act 95-1002 only to the extent necessary to apply the existing | ||||||
11 | rules for the Special County Retailers' Occupation Tax for | ||||||
12 | Public Safety to this new purpose for public facilities.
| ||||||
13 | (Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, | ||||||
14 | eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
15 | 100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)
| ||||||
16 | Section 99. Effective date. This Act takes effect upon | ||||||
17 | becoming law.
|