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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The State Finance Act is amended by changing | |||||||||||||||||||||
5 | Sections 6z-18 and 6z-20 as follows:
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6 | (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
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7 | Sec. 6z-18. Local Government Tax Fund. A portion of the | |||||||||||||||||||||
8 | money paid into the Local Government Tax
Fund from sales of | |||||||||||||||||||||
9 | tangible personal property taxed at the 1% rate under the | |||||||||||||||||||||
10 | Retailers' Occupation Tax Act and the Service Occupation Tax | |||||||||||||||||||||
11 | Act,
which occurred in municipalities, shall be distributed to | |||||||||||||||||||||
12 | each municipality
based upon the sales which occurred in that | |||||||||||||||||||||
13 | municipality. The remainder
shall be distributed to each | |||||||||||||||||||||
14 | county based upon the sales which occurred in
the | |||||||||||||||||||||
15 | unincorporated area of that county.
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16 | Moneys transferred from the Grocery Tax Replacement Fund | |||||||||||||||||||||
17 | to the Local Government Tax Fund under Section 6z-130 shall be | |||||||||||||||||||||
18 | treated under this Section in the same manner as if they had | |||||||||||||||||||||
19 | been remitted with the return on which they were reported. | |||||||||||||||||||||
20 | A portion of the money paid into the Local Government Tax | |||||||||||||||||||||
21 | Fund from the
6.25% general use tax rate on the selling price | |||||||||||||||||||||
22 | of tangible personal
property which is purchased outside | |||||||||||||||||||||
23 | Illinois at retail from a retailer and
which is titled or |
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1 | registered by any agency of this State's government
shall be | ||||||
2 | distributed to municipalities as provided in this paragraph. | ||||||
3 | Each
municipality shall receive the amount attributable to | ||||||
4 | sales for which
Illinois addresses for titling or registration | ||||||
5 | purposes are given as being
in such municipality. The | ||||||
6 | remainder of the money paid into the Local
Government Tax Fund | ||||||
7 | from such sales shall be distributed to counties. Each
county | ||||||
8 | shall receive the amount attributable to sales for which | ||||||
9 | Illinois
addresses for titling or registration purposes are | ||||||
10 | given as being located
in the unincorporated area of such | ||||||
11 | county.
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12 | Notwithstanding any other provision of law, moneys paid | ||||||
13 | into the Local Government Tax Fund on or after July 1, 2024 | ||||||
14 | from the 6.25% general rate under the Retailers'
Occupation | ||||||
15 | Tax Act, the Service Occupation Tax Act, the Service Use Tax | ||||||
16 | Act, or the Use Tax Act imposed on the selling price of a motor | ||||||
17 | vehicle that is titled or registered in this State shall be | ||||||
18 | distributed to municipalities and counties as follows: | ||||||
19 | (1) a
municipality shall receive the amount | ||||||
20 | attributable to the sale or use of a motor vehicle if
the | ||||||
21 | Illinois address given for that motor vehicle for titling | ||||||
22 | or registration purposes is in that municipality; and | ||||||
23 | (2) a
county shall receive the amount attributable to | ||||||
24 | the sale or use of a motor vehicle if
the Illinois address | ||||||
25 | given for that motor vehicle for titling or registration | ||||||
26 | purposes is in the unincorporated area of that county. |
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1 | A portion of the money paid into the Local Government Tax | ||||||
2 | Fund from the
6.25% general rate (and, beginning July 1, 2000 | ||||||
3 | and through December 31,
2000, the 1.25% rate on motor fuel and | ||||||
4 | gasohol, and beginning on August 6, 2010 through August 15, | ||||||
5 | 2010, and beginning again on August 5, 2022 through August 14, | ||||||
6 | 2022, the 1.25% rate on sales tax holiday items) on sales
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7 | subject to taxation under the Retailers'
Occupation Tax Act | ||||||
8 | and the Service Occupation Tax Act, which occurred in
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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 | ||||||
13 | county.
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14 | For the purpose of determining allocation to the local | ||||||
15 | government unit, a
retail sale by a producer of coal or other | ||||||
16 | mineral mined in Illinois is a sale
at retail at the place | ||||||
17 | where the coal or other mineral mined in Illinois is
extracted | ||||||
18 | from the earth. This paragraph does not apply to coal or other
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19 | mineral when it is delivered or shipped by the seller to the | ||||||
20 | purchaser at a
point outside Illinois so that the sale is | ||||||
21 | exempt under the United States
Constitution as a sale in | ||||||
22 | interstate or foreign commerce.
| ||||||
23 | Whenever the Department determines that a refund of money | ||||||
24 | paid into
the Local Government Tax Fund should be made to a | ||||||
25 | claimant instead of
issuing a credit memorandum, the | ||||||
26 | Department shall notify the State
Comptroller, who shall cause |
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1 | the order to be drawn for the amount
specified, and to the | ||||||
2 | person named, in such notification from the
Department. Such | ||||||
3 | refund shall be paid by the State Treasurer out of the
Local | ||||||
4 | Government Tax Fund.
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5 | As soon as possible after the first day of each month, | ||||||
6 | beginning January 1, 2011, upon certification of the | ||||||
7 | Department of Revenue, the Comptroller shall order | ||||||
8 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
9 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
10 | in the Innovation Development and Economy Act, collected | ||||||
11 | during the second preceding calendar month for sales within a | ||||||
12 | STAR bond district and deposited into the Local Government Tax | ||||||
13 | Fund, less 3% of that amount, which shall be transferred into | ||||||
14 | the Tax Compliance and Administration Fund and shall be used | ||||||
15 | by the Department, subject to appropriation, to cover the | ||||||
16 | costs of the Department in administering the Innovation | ||||||
17 | Development and Economy Act. | ||||||
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 | and counties, the municipalities and counties
to be those | ||||||
23 | entitled to distribution of taxes or penalties paid to the
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24 | Department during the second preceding calendar month. The | ||||||
25 | amount to be
paid to each municipality or county shall be the | ||||||
26 | amount (not including
credit memoranda) collected during the |
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1 | second preceding calendar month by
the Department and paid | ||||||
2 | into the Local Government Tax Fund, plus an amount
the | ||||||
3 | Department determines is necessary to offset any amounts which | ||||||
4 | were
erroneously paid to a different taxing body, and not | ||||||
5 | including an amount
equal to the amount of refunds made during | ||||||
6 | the second preceding calendar
month by the Department, and not | ||||||
7 | including any amount which the Department
determines is | ||||||
8 | necessary to offset any amounts which are payable to a
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9 | different taxing body but were erroneously paid to the | ||||||
10 | municipality or
county, and not including any amounts that are | ||||||
11 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
12 | after receipt, by the Comptroller, of the
disbursement | ||||||
13 | certification to the municipalities and counties, provided for
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14 | in this Section to be given to the Comptroller by the | ||||||
15 | Department, the
Comptroller shall cause the orders to be drawn | ||||||
16 | for the respective amounts
in accordance with the directions | ||||||
17 | contained in such certification.
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18 | When certifying the amount of monthly disbursement to a | ||||||
19 | municipality or
county under this Section, the Department | ||||||
20 | shall increase or decrease that
amount by an amount necessary | ||||||
21 | to offset any misallocation of previous
disbursements. The | ||||||
22 | offset amount shall be the amount erroneously disbursed
within | ||||||
23 | the 6 months preceding the time a misallocation is discovered.
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24 | The provisions directing the distributions from the | ||||||
25 | special fund in
the State treasury Treasury provided for in | ||||||
26 | this Section shall constitute an
irrevocable and continuing |
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1 | appropriation of all amounts as provided herein.
The State | ||||||
2 | Treasurer and State Comptroller are hereby authorized to make
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3 | distributions as provided in this Section.
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4 | In construing any development, redevelopment, annexation, | ||||||
5 | preannexation ,
or other lawful agreement in effect prior to | ||||||
6 | September 1, 1990, which
describes or refers to receipts from | ||||||
7 | a county or municipal retailers'
occupation tax, use tax or | ||||||
8 | service occupation tax which now cannot be
imposed, such | ||||||
9 | description or reference shall be deemed to include the
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10 | replacement revenue for such abolished taxes, distributed from | ||||||
11 | the Local
Government Tax Fund.
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12 | As soon as possible after March 8, 2013 ( the effective | ||||||
13 | date of Public Act 98-3) this amendatory Act of the 98th | ||||||
14 | General Assembly , the State Comptroller shall order and the | ||||||
15 | State Treasurer shall transfer $6,600,000 from the Local | ||||||
16 | Government Tax Fund to the Illinois State Medical Disciplinary | ||||||
17 | Fund. | ||||||
18 | (Source: P.A. 102-700, Article 60, Section 60-10, eff. | ||||||
19 | 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22; | ||||||
20 | revised 6-2-22.)
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21 | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
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22 | Sec. 6z-20. County and Mass Transit District Fund. Of the | ||||||
23 | money received from the 6.25% general rate (and,
beginning | ||||||
24 | July 1, 2000 and through December 31, 2000, the
1.25% rate on | ||||||
25 | motor fuel and gasohol, and beginning on August 6, 2010 |
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1 | through August 15, 2010, and beginning again on August 5, 2022 | ||||||
2 | through August 14, 2022, the 1.25% rate on sales tax holiday | ||||||
3 | items) on sales
subject to taxation under the Retailers' | ||||||
4 | Occupation Tax Act and Service
Occupation Tax Act and paid | ||||||
5 | into the County and Mass Transit District Fund,
distribution | ||||||
6 | to the Regional Transportation Authority tax fund, created
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7 | pursuant to Section 4.03 of the Regional Transportation | ||||||
8 | Authority Act, for
deposit therein shall be made based upon | ||||||
9 | the retail sales occurring in a
county having more than | ||||||
10 | 3,000,000 inhabitants. The remainder shall be
distributed to | ||||||
11 | each county having 3,000,000 or fewer inhabitants based upon
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12 | the retail sales occurring in each such county.
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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
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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.
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22 | Of the money received from the 6.25% general use tax rate | ||||||
23 | on tangible
personal property which is purchased outside | ||||||
24 | Illinois at retail from a
retailer and which is titled or | ||||||
25 | registered by any agency of this State's
government and paid | ||||||
26 | into the County and Mass Transit District Fund, the
amount for |
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1 | which Illinois addresses for titling or registration purposes
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2 | are given as being in each county having more than 3,000,000 | ||||||
3 | inhabitants
shall be distributed into the Regional | ||||||
4 | Transportation Authority tax fund,
created pursuant to Section | ||||||
5 | 4.03 of the Regional Transportation Authority
Act. The | ||||||
6 | remainder of the money paid from such sales shall be | ||||||
7 | distributed
to each county based on sales for which Illinois | ||||||
8 | addresses for titling or
registration purposes are given as | ||||||
9 | being located in the county. Any money
paid into the Regional | ||||||
10 | Transportation Authority Occupation and Use Tax
Replacement | ||||||
11 | Fund from the County and Mass Transit District Fund prior to
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12 | January 14, 1991, which has not been paid to the Authority | ||||||
13 | prior to that
date, shall be transferred to the Regional | ||||||
14 | Transportation Authority tax fund.
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15 | Notwithstanding any other provision of law, moneys paid | ||||||
16 | into the County and Mass Transit District Fund on or after July | ||||||
17 | 1, 2024 from the 6.25% general rate under the Retailers'
| ||||||
18 | Occupation Tax Act, the Service Occupation Tax Act, the | ||||||
19 | Service Use Tax Act, or the Use Tax Act that is imposed on the | ||||||
20 | selling price of a motor vehicle that is titled or registered | ||||||
21 | in this State shall be distributed to municipalities and | ||||||
22 | counties as follows: | ||||||
23 | (1) if the Illinois address for the motor vehicle for | ||||||
24 | titling or registration purposes
is given as being in a | ||||||
25 | county with more than 3,000,000 inhabitants, then the | ||||||
26 | money
shall be distributed into the Regional |
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1 | Transportation Authority tax fund created under Section | ||||||
2 | 4.03 of the Regional Transportation Authority
Act; | ||||||
3 | (2) if the Illinois address for the motor vehicle for | ||||||
4 | titling or registration purposes
is given as being in a | ||||||
5 | county with 3,000,000 inhabitants or less, then the | ||||||
6 | municipality shall receive the amount attributable to the | ||||||
7 | sale or use of the motor vehicle if
the Illinois address | ||||||
8 | given for that motor vehicle for titling or registration | ||||||
9 | purposes is in that municipality; and | ||||||
10 | (3) if the Illinois address for the motor vehicle for | ||||||
11 | titling or registration purposes
is given as being in a | ||||||
12 | county with 3,000,000 inhabitants or less, then the county | ||||||
13 | shall receive the amount attributable to the sale or use | ||||||
14 | of a motor vehicle if
the Illinois address given for that | ||||||
15 | motor vehicle for titling or registration purposes is in | ||||||
16 | the unincorporated area of that county. | ||||||
17 | Whenever the Department determines that a refund of money | ||||||
18 | paid into
the County and Mass Transit District Fund should be | ||||||
19 | made to a claimant
instead of issuing a credit memorandum, the | ||||||
20 | Department shall notify the
State Comptroller, who shall cause | ||||||
21 | the order to be drawn for the amount
specified, and to the | ||||||
22 | person named, in such notification from the
Department. Such | ||||||
23 | refund shall be paid by the State Treasurer out of the
County | ||||||
24 | and Mass Transit District Fund.
| ||||||
25 | As soon as possible after the first day of each month, | ||||||
26 | beginning January 1, 2011, upon certification of the |
| |||||||
| |||||||
1 | Department of Revenue, the Comptroller shall order | ||||||
2 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
3 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
4 | in the Innovation Development and Economy Act, collected | ||||||
5 | during the second preceding calendar month for sales within a | ||||||
6 | STAR bond district and deposited into the County and Mass | ||||||
7 | Transit District Fund, less 3% of that amount, which shall be | ||||||
8 | transferred into the Tax Compliance and Administration Fund | ||||||
9 | and shall be used by the Department, subject to appropriation, | ||||||
10 | to cover the costs of the Department in administering the | ||||||
11 | Innovation Development and Economy Act. | ||||||
12 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
13 | on or before the 25th day of each calendar month, the | ||||||
14 | Department shall
prepare and certify to the Comptroller the | ||||||
15 | disbursement of stated sums of
money to the Regional | ||||||
16 | Transportation Authority and to named counties, the
counties | ||||||
17 | to be those entitled to distribution, as hereinabove provided, | ||||||
18 | of
taxes or penalties paid to the Department during the second | ||||||
19 | preceding
calendar month. The amount to be paid to the | ||||||
20 | Regional Transportation
Authority and each county having | ||||||
21 | 3,000,000 or fewer inhabitants shall be
the amount (not | ||||||
22 | including credit memoranda) collected during the second
| ||||||
23 | preceding calendar month by the Department and paid into the | ||||||
24 | County and
Mass Transit District Fund, plus an amount the | ||||||
25 | Department determines is
necessary to offset any amounts which | ||||||
26 | were erroneously paid to a different
taxing body, and not |
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| |||||||
1 | including an amount equal to the amount of refunds
made during | ||||||
2 | the second preceding calendar month by the Department, and not
| ||||||
3 | including any amount which the Department determines is | ||||||
4 | necessary to offset
any amounts which were payable to a | ||||||
5 | different taxing body but were
erroneously paid to the | ||||||
6 | Regional Transportation Authority or county, and not including | ||||||
7 | any amounts that are transferred to the STAR Bonds Revenue | ||||||
8 | Fund, less 1.5% of the amount to be paid to the Regional | ||||||
9 | Transportation Authority, which shall be transferred into the | ||||||
10 | Tax Compliance and Administration Fund. The Department, at the | ||||||
11 | time of each monthly disbursement to the Regional | ||||||
12 | Transportation Authority, shall prepare and certify to the | ||||||
13 | State Comptroller the amount to be transferred into the Tax | ||||||
14 | Compliance and Administration Fund under this Section.
Within | ||||||
15 | 10 days after receipt, by the Comptroller, of the disbursement
| ||||||
16 | certification to the Regional Transportation Authority, | ||||||
17 | counties, and the Tax Compliance and Administration Fund
| ||||||
18 | provided for in this Section to be given to the Comptroller by | ||||||
19 | the
Department, the Comptroller shall cause the orders to be | ||||||
20 | drawn for the
respective amounts in accordance with the | ||||||
21 | directions contained in such
certification.
| ||||||
22 | When certifying the amount of a monthly disbursement to | ||||||
23 | the Regional
Transportation Authority or to a county under | ||||||
24 | this Section, the Department
shall increase or decrease that | ||||||
25 | amount by an amount necessary to offset any
misallocation of | ||||||
26 | previous disbursements. The offset amount shall be the
amount |
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| |||||||
1 | erroneously disbursed within the 6 months preceding the time a
| ||||||
2 | misallocation is discovered.
| ||||||
3 | The provisions directing the distributions from the | ||||||
4 | special fund in
the State Treasury provided for in this | ||||||
5 | Section and from the Regional
Transportation Authority tax | ||||||
6 | fund created by Section 4.03 of the Regional
Transportation | ||||||
7 | Authority Act shall constitute an irrevocable and continuing
| ||||||
8 | appropriation of all amounts as provided herein. The State | ||||||
9 | Treasurer and
State Comptroller are hereby authorized to make | ||||||
10 | distributions as provided
in this Section.
| ||||||
11 | In construing any development, redevelopment, annexation, | ||||||
12 | preannexation
or other lawful agreement in effect prior to | ||||||
13 | September 1, 1990, which
describes or refers to receipts from | ||||||
14 | a county or municipal retailers'
occupation tax, use tax or | ||||||
15 | service occupation tax which now cannot be
imposed, such | ||||||
16 | description or reference shall be deemed to include the
| ||||||
17 | replacement revenue for such abolished taxes, distributed from | ||||||
18 | the County
and Mass Transit District Fund or Local Government | ||||||
19 | Distributive Fund, as
the case may be.
| ||||||
20 | (Source: P.A. 102-700, eff. 4-19-22.)
|