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1 | AN ACT concerning local government.
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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 | Section 6z-18 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 |
| |||||||
| |||||||
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.
| ||||||
12 | A portion of the money paid into the Local Government Tax | ||||||
13 | Fund from the
6.25% general rate (and, beginning July 1, 2000 | ||||||
14 | and through December 31,
2000, the 1.25% rate on motor fuel and | ||||||
15 | gasohol, and beginning on August 6, 2010 through August 15, | ||||||
16 | 2010, and beginning again on August 5, 2022 through August 14, | ||||||
17 | 2022, the 1.25% rate on sales tax holiday items) on sales
| ||||||
18 | subject to taxation under the Retailers'
Occupation Tax Act | ||||||
19 | and the Service Occupation Tax Act, which occurred in
| ||||||
20 | municipalities, shall be distributed to each municipality, | ||||||
21 | based upon the
sales which occurred in that municipality. The | ||||||
22 | remainder shall be
distributed to each county, based upon the | ||||||
23 | sales which occurred in the
unincorporated area of such | ||||||
24 | county.
| ||||||
25 | For the purpose of determining allocation to the local | ||||||
26 | government unit, a
retail sale by a producer of coal or other |
| |||||||
| |||||||
1 | mineral mined in Illinois is a sale
at retail at the place | ||||||
2 | where the coal or other mineral mined in Illinois is
extracted | ||||||
3 | from the earth. This paragraph does not apply to coal or other
| ||||||
4 | mineral when it is delivered or shipped by the seller to the | ||||||
5 | purchaser at a
point outside Illinois so that the sale is | ||||||
6 | exempt under the United States
Constitution as a sale in | ||||||
7 | interstate or foreign commerce.
| ||||||
8 | Whenever the Department determines that a refund of money | ||||||
9 | paid into
the Local Government Tax Fund should be made to a | ||||||
10 | claimant instead of
issuing a credit memorandum, the | ||||||
11 | Department shall notify the State
Comptroller, who shall cause | ||||||
12 | the order to be drawn for the amount
specified, and to the | ||||||
13 | person named, in such notification from the
Department. Such | ||||||
14 | refund shall be paid by the State Treasurer out of the
Local | ||||||
15 | Government Tax Fund.
| ||||||
16 | As soon as possible after the first day of each month, | ||||||
17 | beginning January 1, 2011, upon certification of the | ||||||
18 | Department of Revenue, the Comptroller shall order | ||||||
19 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
20 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
21 | in the Innovation Development and Economy Act, collected | ||||||
22 | during the second preceding calendar month for sales within a | ||||||
23 | STAR bond district and deposited into the Local Government Tax | ||||||
24 | Fund, less 3% of that amount, which shall be transferred into | ||||||
25 | the Tax Compliance and Administration Fund and shall be used | ||||||
26 | by the Department, subject to appropriation, to cover the |
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| |||||||
1 | costs of the Department in administering the Innovation | ||||||
2 | 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 | ||||||
5 | Department shall
prepare and certify to the Comptroller the | ||||||
6 | disbursement of stated sums of
money to named municipalities | ||||||
7 | and counties, the municipalities and counties
to be those | ||||||
8 | entitled to distribution of taxes or penalties paid to the
| ||||||
9 | Department during the second preceding calendar month. The | ||||||
10 | amount to be
paid to each municipality or county shall be the | ||||||
11 | amount (not including
credit memoranda) collected during the | ||||||
12 | second preceding calendar month by
the Department and paid | ||||||
13 | into the Local Government Tax Fund, plus an amount
the | ||||||
14 | Department determines is necessary to offset any amounts which | ||||||
15 | were
erroneously paid to a different taxing body, and not | ||||||
16 | including an amount
equal to the amount of refunds made during | ||||||
17 | the second preceding calendar
month by the Department, and not | ||||||
18 | including any amount which the Department
determines is | ||||||
19 | necessary to offset any amounts which are payable to a
| ||||||
20 | different taxing body but were erroneously paid to the | ||||||
21 | municipality or
county, and not including any amounts that are | ||||||
22 | transferred to the STAR Bonds Revenue Fund. Within 10 days | ||||||
23 | after receipt, by the Comptroller, of the
disbursement | ||||||
24 | certification to the municipalities and counties, provided for
| ||||||
25 | in this Section to be given to the Comptroller by the | ||||||
26 | Department, the
Comptroller shall cause the orders to be drawn |
| |||||||
| |||||||
1 | for the respective amounts
in accordance with the directions | ||||||
2 | contained in such certification.
| ||||||
3 | When certifying the amount of monthly disbursement to a | ||||||
4 | municipality or
county under this Section, the Department | ||||||
5 | shall increase or decrease that
amount by an amount necessary | ||||||
6 | to offset any misallocation of previous
disbursements. The | ||||||
7 | offset amount shall be the amount erroneously disbursed
within | ||||||
8 | the 6 months preceding the time a misallocation is discovered. | ||||||
9 | The offset under this paragraph is not the exclusive remedy a | ||||||
10 | municipality has for misallocation of previous disbursements. | ||||||
11 | This paragraph does not limit the rights of a municipality to | ||||||
12 | pursue an action under Section 8-11-24 of the Illinois | ||||||
13 | Municipal Code.
| ||||||
14 | The provisions directing the distributions from the | ||||||
15 | special fund in
the State treasury Treasury provided for in | ||||||
16 | this Section shall constitute an
irrevocable and continuing | ||||||
17 | appropriation of all amounts as provided herein.
The State | ||||||
18 | Treasurer and State Comptroller are hereby authorized to make
| ||||||
19 | distributions as provided in this Section.
| ||||||
20 | In construing any development, redevelopment, annexation, | ||||||
21 | preannexation ,
or other lawful agreement in effect prior to | ||||||
22 | September 1, 1990, which
describes or refers to receipts from | ||||||
23 | a county or municipal retailers'
occupation tax, use tax or | ||||||
24 | service occupation tax which now cannot be
imposed, such | ||||||
25 | description or reference shall be deemed to include the
| ||||||
26 | replacement revenue for such abolished taxes, distributed from |
| |||||||
| |||||||
1 | the Local
Government Tax Fund.
| ||||||
2 | As soon as possible after March 8, 2013 ( the effective | ||||||
3 | date of Public Act 98-3) this amendatory Act of the 98th | ||||||
4 | General Assembly , the State Comptroller shall order and the | ||||||
5 | State Treasurer shall transfer $6,600,000 from the Local | ||||||
6 | Government Tax Fund to the Illinois State Medical Disciplinary | ||||||
7 | Fund. | ||||||
8 | (Source: P.A. 102-700, Article 60, Section 60-10, eff. | ||||||
9 | 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22; | ||||||
10 | revised 6-2-22.)
| ||||||
11 | Section 10. The Illinois Municipal Code is amended by | ||||||
12 | changing Sections 8-11-1, 8-11-1.3, 8-11-1.6, 8-11-1.7, | ||||||
13 | 8-11-16, and 8-11-21 and by adding Section 8-11-24 as follows:
| ||||||
14 | (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
| ||||||
15 | Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax | ||||||
16 | Act. The
corporate authorities of a home rule municipality may
| ||||||
17 | impose a tax upon all persons engaged in the business of | ||||||
18 | selling tangible
personal property, other than an item of | ||||||
19 | tangible personal property titled
or registered with an agency | ||||||
20 | of this State's government, at retail in the
municipality on | ||||||
21 | the gross receipts from these sales made in
the course of such | ||||||
22 | business. If imposed, the tax shall only
be imposed in 1/4% | ||||||
23 | increments. On and after September 1, 1991, this
additional | ||||||
24 | tax may not be imposed on tangible personal property taxed at |
| |||||||
| |||||||
1 | the 1% rate under the Retailers' Occupation Tax Act (or at the | ||||||
2 | 0% rate imposed under this amendatory Act of the 102nd General | ||||||
3 | Assembly). Beginning December 1, 2019, this tax is not imposed | ||||||
4 | on sales of aviation fuel unless the tax revenue is expended | ||||||
5 | for airport-related purposes. If a municipality does not have | ||||||
6 | an airport-related purpose to which it dedicates aviation fuel | ||||||
7 | tax revenue, then aviation fuel is excluded from the tax. Each | ||||||
8 | municipality must comply with the certification requirements | ||||||
9 | for airport-related purposes under Section 2-22 of the | ||||||
10 | Retailers' Occupation Tax Act. For purposes of this Section, | ||||||
11 | "airport-related purposes" has the meaning ascribed in Section | ||||||
12 | 6z-20.2 of the State Finance Act. This exclusion for aviation | ||||||
13 | fuel only applies for so long as the revenue use requirements | ||||||
14 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | ||||||
15 | municipality. The changes made to this Section by this | ||||||
16 | amendatory Act of the 101st General Assembly are a denial and | ||||||
17 | limitation of home rule powers and functions under subsection | ||||||
18 | (g) of Section 6 of Article VII of the Illinois Constitution. | ||||||
19 | The tax imposed
by a home rule municipality under this Section | ||||||
20 | and all
civil penalties that may be assessed as an incident of | ||||||
21 | the tax shall
be collected and enforced by the State | ||||||
22 | Department of
Revenue. The certificate of registration that is | ||||||
23 | issued by
the Department to a retailer under the Retailers' | ||||||
24 | Occupation Tax Act
shall permit the retailer to engage in a | ||||||
25 | business that is taxable
under any ordinance or resolution | ||||||
26 | enacted pursuant to
this Section without registering |
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| |||||||
1 | separately with the Department under such
ordinance or | ||||||
2 | resolution or under this Section. The Department shall have
| ||||||
3 | full power to administer and enforce this Section; to collect | ||||||
4 | all taxes and
penalties due hereunder; to dispose of taxes and | ||||||
5 | penalties so collected in
the manner hereinafter provided; and | ||||||
6 | to determine all rights to
credit memoranda arising on account | ||||||
7 | of the 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
and definitions of terms, | ||||||
13 | and employ the same modes of procedure, as are
prescribed in | ||||||
14 | Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through
2-65 | ||||||
15 | (in
respect to all provisions therein other than the State | ||||||
16 | rate of tax), 2c, 3
(except as to the disposition of taxes and | ||||||
17 | penalties collected, and except that the retailer's discount | ||||||
18 | is not allowed for taxes paid on aviation fuel that are subject | ||||||
19 | to the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
20 | U.S.C. 47133), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, | ||||||
21 | 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11,
12 and 13 of the | ||||||
22 | Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | ||||||
23 | Penalty and Interest Act, as fully as if those provisions were
| ||||||
24 | set forth herein.
| ||||||
25 | No tax may be imposed by a home rule municipality under | ||||||
26 | this Section
unless the municipality also imposes a tax at the |
| |||||||
| |||||||
1 | same rate under Section
8-11-5 of this Act.
| ||||||
2 | Persons subject to any tax imposed under the authority | ||||||
3 | granted in this
Section may reimburse themselves for their | ||||||
4 | seller's tax liability hereunder
by separately stating that | ||||||
5 | tax as an additional charge, which charge may be
stated in | ||||||
6 | combination, in a single amount, with State tax which sellers | ||||||
7 | are
required to collect under the Use Tax Act, pursuant to such | ||||||
8 | bracket
schedules as the Department may prescribe.
| ||||||
9 | Whenever the Department determines that a refund should be | ||||||
10 | made under
this Section to a claimant instead of issuing a | ||||||
11 | credit memorandum, the
Department shall notify the State | ||||||
12 | Comptroller, who shall cause the
order 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 home rule municipal retailers' occupation | ||||||
16 | tax fund or the Local Government Aviation Trust Fund, as | ||||||
17 | appropriate.
| ||||||
18 | Except as otherwise provided in this paragraph, the | ||||||
19 | Department shall immediately pay over to the State
Treasurer, | ||||||
20 | ex officio, as trustee, all taxes and penalties collected
| ||||||
21 | hereunder for deposit into the Home Rule Municipal Retailers' | ||||||
22 | Occupation Tax Fund. Taxes and penalties collected on aviation | ||||||
23 | fuel sold on or after December 1, 2019, shall be immediately | ||||||
24 | paid over by the Department to the State Treasurer, ex | ||||||
25 | officio, as trustee, for deposit into the Local Government | ||||||
26 | Aviation Trust Fund. The Department shall only pay moneys into |
| |||||||
| |||||||
1 | the Local Government Aviation Trust Fund under this Section | ||||||
2 | for so long as the revenue use requirements of 49 U.S.C. | ||||||
3 | 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
4 | As soon as possible after the first day of each month, | ||||||
5 | beginning January 1, 2011, upon certification of the | ||||||
6 | Department of Revenue, the Comptroller shall order | ||||||
7 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
8 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
9 | in the Innovation Development and Economy Act, collected under | ||||||
10 | this Section during the second preceding calendar month for | ||||||
11 | sales within a STAR bond district. | ||||||
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 named municipalities, | ||||||
16 | the municipalities to be
those from which retailers have paid | ||||||
17 | taxes or penalties hereunder to the
Department during the | ||||||
18 | second preceding calendar month. The amount to be
paid to each | ||||||
19 | municipality shall be the amount (not including credit
| ||||||
20 | memoranda and not including taxes and penalties collected on | ||||||
21 | aviation fuel sold on or after December 1, 2019) collected | ||||||
22 | hereunder during the second preceding calendar month
by the | ||||||
23 | Department plus an amount the Department determines is | ||||||
24 | necessary to
offset any amounts that were erroneously paid to | ||||||
25 | a different
taxing body, and not including an amount equal to | ||||||
26 | the amount of refunds
made during the second preceding |
| |||||||
| |||||||
1 | calendar month by the Department on
behalf of such | ||||||
2 | municipality, and not including any amount that the Department
| ||||||
3 | determines is necessary to offset any amounts that were | ||||||
4 | payable to a
different taxing body but were erroneously paid | ||||||
5 | to the municipality, and not including any amounts that are | ||||||
6 | transferred to the STAR Bonds Revenue Fund, less 1.5% of the | ||||||
7 | remainder, which the Department shall transfer into the Tax | ||||||
8 | Compliance and Administration Fund. The Department, at the | ||||||
9 | time of each monthly disbursement to the municipalities, shall | ||||||
10 | prepare and certify to the State Comptroller the amount to be | ||||||
11 | transferred into the Tax Compliance and Administration Fund | ||||||
12 | under this Section. Within
10 days after receipt by the | ||||||
13 | Comptroller of the disbursement certification
to the | ||||||
14 | municipalities and the Tax Compliance and Administration Fund | ||||||
15 | provided for in this Section to be given to the
Comptroller by | ||||||
16 | the Department, the Comptroller shall cause the orders to be
| ||||||
17 | drawn for the respective amounts in accordance with the | ||||||
18 | directions
contained in the certification.
| ||||||
19 | In addition to the disbursement required by the preceding | ||||||
20 | paragraph and
in order to mitigate delays caused by | ||||||
21 | distribution procedures, an
allocation shall, if requested, be | ||||||
22 | made within 10 days after January 14,
1991, and in November of | ||||||
23 | 1991 and each year thereafter, to each
municipality that | ||||||
24 | received more than $500,000 during the preceding fiscal
year, | ||||||
25 | (July 1 through June 30) whether collected by the municipality | ||||||
26 | or
disbursed by the Department as required by this Section. |
| |||||||
| |||||||
1 | Within 10 days
after January 14, 1991, participating | ||||||
2 | municipalities shall notify the
Department in writing of their | ||||||
3 | intent to participate. In addition, for the
initial | ||||||
4 | distribution, participating municipalities shall certify to | ||||||
5 | the
Department the amounts collected by the municipality for | ||||||
6 | each month under
its home rule occupation and service | ||||||
7 | occupation tax during the period July
1, 1989 through June 30, | ||||||
8 | 1990. The allocation within 10 days after January
14, 1991, | ||||||
9 | shall be in an amount equal to the monthly average of these
| ||||||
10 | amounts, excluding the 2 months of highest receipts. The | ||||||
11 | monthly average
for the period of July 1, 1990 through June 30, | ||||||
12 | 1991 will be determined as
follows: the amounts collected by | ||||||
13 | the municipality under its home rule
occupation and service | ||||||
14 | occupation tax during the period of July 1, 1990
through | ||||||
15 | September 30, 1990, plus amounts collected by the Department | ||||||
16 | and
paid to such municipality through June 30, 1991, excluding | ||||||
17 | the 2 months of
highest receipts. The monthly average for each | ||||||
18 | subsequent period of July 1
through June 30 shall be an amount | ||||||
19 | equal to the monthly distribution made
to each such | ||||||
20 | municipality under the preceding paragraph during this period,
| ||||||
21 | excluding the 2 months of highest receipts. The distribution | ||||||
22 | made in
November 1991 and each year thereafter under this | ||||||
23 | paragraph and the
preceding paragraph shall be reduced by the | ||||||
24 | amount allocated and disbursed
under this paragraph in the | ||||||
25 | preceding period of July 1 through June 30.
The Department | ||||||
26 | shall prepare and certify to the Comptroller for
disbursement |
| |||||||
| |||||||
1 | the allocations made in accordance with this paragraph.
| ||||||
2 | For the purpose of determining the local governmental unit | ||||||
3 | whose tax
is applicable, a retail sale by a producer of coal or | ||||||
4 | other mineral
mined in Illinois is a sale at retail at the | ||||||
5 | place where the coal or
other mineral mined in Illinois is | ||||||
6 | 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 United States Constitution as a sale | ||||||
10 | in
interstate or foreign commerce.
| ||||||
11 | Nothing in this Section shall be construed to authorize a
| ||||||
12 | municipality to impose a tax upon the privilege of engaging in | ||||||
13 | any
business which under the Constitution of the United States | ||||||
14 | may not be
made the subject of taxation by this State.
| ||||||
15 | An ordinance or resolution imposing or discontinuing a 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 June,
whereupon the Department | ||||||
19 | shall proceed to administer and enforce this
Section as of the | ||||||
20 | first day of September next following the
adoption and filing. | ||||||
21 | Beginning January 1, 1992, an ordinance or resolution
imposing | ||||||
22 | or discontinuing the tax hereunder or effecting a change in | ||||||
23 | the
rate thereof shall be adopted and a certified copy thereof | ||||||
24 | filed with the
Department on or before the first day of July, | ||||||
25 | whereupon the Department
shall proceed to administer and | ||||||
26 | enforce this Section as of the first day of
October next |
| |||||||
| |||||||
1 | following such adoption and filing. Beginning January 1, 1993,
| ||||||
2 | an ordinance or resolution imposing or discontinuing the 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
October, whereupon the | ||||||
6 | Department shall proceed to administer and enforce
this | ||||||
7 | Section as of the first day of January next following the
| ||||||
8 | adoption and filing.
However, a municipality located in a | ||||||
9 | county with a population in excess of
3,000,000 that elected | ||||||
10 | to become a home rule unit at the general primary
election in
| ||||||
11 | 1994 may adopt an ordinance or resolution imposing the tax | ||||||
12 | under this Section
and file a certified copy of the ordinance | ||||||
13 | or resolution with the Department on
or before July 1, 1994. | ||||||
14 | The Department shall then proceed to administer and
enforce | ||||||
15 | this Section as of October 1, 1994.
Beginning April 1, 1998, an | ||||||
16 | ordinance or
resolution imposing or
discontinuing the tax | ||||||
17 | hereunder or effecting a change in the rate thereof shall
| ||||||
18 | either (i) be adopted and a certified copy thereof filed with | ||||||
19 | the Department on
or
before the first day of April, whereupon | ||||||
20 | the Department shall proceed to
administer and enforce this | ||||||
21 | Section as of the first day of July next following
the adoption | ||||||
22 | and filing; or (ii) be adopted and a certified copy thereof | ||||||
23 | filed
with the Department on or before the first day of | ||||||
24 | October, whereupon the
Department shall proceed to administer | ||||||
25 | and enforce this Section as of the first
day of January next | ||||||
26 | following the adoption and filing.
|
| |||||||
| |||||||
1 | When certifying the amount of a monthly disbursement to a | ||||||
2 | municipality
under this Section, the Department shall increase | ||||||
3 | or decrease the amount by
an amount necessary to offset any | ||||||
4 | misallocation of previous disbursements.
The offset amount | ||||||
5 | shall be the amount erroneously disbursed
within the previous | ||||||
6 | 6 months from the time a misallocation is discovered. The | ||||||
7 | offset under this paragraph is not the exclusive remedy a | ||||||
8 | municipality has for misallocation of previous disbursements. | ||||||
9 | This paragraph does not limit the rights of a municipality to | ||||||
10 | pursue an action under Section 8-11-24 of the Illinois | ||||||
11 | Municipal Code.
| ||||||
12 | Any unobligated balance remaining in the Municipal | ||||||
13 | Retailers' Occupation
Tax Fund on December 31, 1989, which | ||||||
14 | fund was abolished by Public Act
85-1135, and all receipts of | ||||||
15 | municipal tax as a result of audits of
liability periods prior | ||||||
16 | to January 1, 1990, shall be paid into the Local
Government Tax | ||||||
17 | Fund for distribution as provided by this Section prior to
the | ||||||
18 | enactment of Public Act 85-1135. All receipts of municipal tax | ||||||
19 | as a
result of an assessment not arising from an audit, for | ||||||
20 | liability periods
prior to January 1, 1990, shall be paid into | ||||||
21 | the Local Government Tax Fund
for distribution before July 1, | ||||||
22 | 1990, as provided by this Section prior to
the enactment of | ||||||
23 | Public Act 85-1135; and on and after July 1,
1990, all such | ||||||
24 | receipts shall be distributed as provided in Section
6z-18 of | ||||||
25 | the State Finance Act.
| ||||||
26 | As used in this Section, "municipal" and "municipality" |
| |||||||
| |||||||
1 | means a city,
village or incorporated town, including an | ||||||
2 | incorporated town that has
superseded a civil township.
| ||||||
3 | This Section shall be known and may be cited as the Home | ||||||
4 | Rule Municipal
Retailers' Occupation Tax Act.
| ||||||
5 | (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; | ||||||
6 | 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
| ||||||
7 | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| ||||||
8 | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | ||||||
9 | Occupation Tax Act. The corporate authorities of a non-home | ||||||
10 | rule municipality may impose
a tax upon all persons engaged in | ||||||
11 | the business of selling tangible
personal property, other than | ||||||
12 | on an item of tangible personal property
which is titled and | ||||||
13 | registered by an agency of this State's Government,
at retail | ||||||
14 | in the municipality for expenditure on
public infrastructure | ||||||
15 | or for property tax relief or both as defined in
Section | ||||||
16 | 8-11-1.2 if approved by
referendum as provided in Section | ||||||
17 | 8-11-1.1, of the gross receipts from such
sales made in the | ||||||
18 | course of such business.
If the tax is approved by referendum | ||||||
19 | on or after July 14, 2010 (the effective date of Public Act | ||||||
20 | 96-1057), the corporate authorities of a non-home rule | ||||||
21 | municipality may, until July 1, 2030, use the proceeds of the | ||||||
22 | tax for expenditure on municipal operations, in addition to or | ||||||
23 | in lieu of any expenditure on public infrastructure or for | ||||||
24 | property tax relief. The tax imposed may not be more than 1% | ||||||
25 | and may be imposed only in
1/4% increments. The tax may not be |
| |||||||
| |||||||
1 | imposed on tangible personal property taxed at the 1% rate | ||||||
2 | under the Retailers' Occupation Tax Act (or at the 0% rate | ||||||
3 | imposed under this amendatory Act of the 102nd General | ||||||
4 | Assembly). Beginning December 1, 2019, this tax is not imposed | ||||||
5 | on sales of aviation fuel unless the tax revenue is expended | ||||||
6 | for airport-related purposes. If a municipality does not have | ||||||
7 | an airport-related purpose to which it dedicates aviation fuel | ||||||
8 | tax revenue, then aviation fuel is excluded from the tax. Each | ||||||
9 | municipality must comply with the certification requirements | ||||||
10 | for airport-related purposes under Section 2-22 of the | ||||||
11 | Retailers' Occupation Tax Act. For purposes of this Section, | ||||||
12 | "airport-related purposes" has the meaning ascribed in Section | ||||||
13 | 6z-20.2 of the State Finance Act. This exclusion for aviation | ||||||
14 | fuel only applies for so long as the revenue use requirements | ||||||
15 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | ||||||
16 | municipality.
The tax imposed by a
municipality pursuant to | ||||||
17 | this Section and all civil penalties that may be
assessed as an | ||||||
18 | incident thereof shall be collected and enforced by the
State | ||||||
19 | Department of Revenue. The certificate of registration which | ||||||
20 | is
issued by the Department to a retailer under the Retailers' | ||||||
21 | Occupation Tax
Act shall permit such retailer to engage in a | ||||||
22 | business which is taxable
under any ordinance or resolution | ||||||
23 | enacted pursuant to
this Section without registering | ||||||
24 | separately with the Department under
such ordinance or | ||||||
25 | resolution or under this Section. The Department
shall have | ||||||
26 | full power to administer and enforce this Section; to collect
|
| |||||||
| |||||||
1 | all taxes and penalties due hereunder; to dispose of taxes and | ||||||
2 | penalties
so collected in the manner hereinafter provided, and | ||||||
3 | to determine all
rights to credit memoranda, arising on | ||||||
4 | account of the erroneous payment
of tax or penalty hereunder. | ||||||
5 | In the administration of, and compliance
with, this Section, | ||||||
6 | the Department and persons who are subject to this
Section | ||||||
7 | shall have the same rights, remedies, privileges, immunities,
| ||||||
8 | powers and duties, and be subject to the same conditions, | ||||||
9 | restrictions,
limitations, penalties and definitions of terms, | ||||||
10 | and employ the same
modes of procedure, as are prescribed in | ||||||
11 | Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in | ||||||
12 | respect to all provisions therein other than
the State rate of | ||||||
13 | tax), 2c, 3 (except as to the disposition of taxes and
| ||||||
14 | penalties collected, and except that the retailer's discount | ||||||
15 | is not allowed for taxes paid on aviation fuel that are subject | ||||||
16 | to the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
17 | U.S.C. 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, | ||||||
18 | 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the | ||||||
19 | Retailers'
Occupation Tax Act and Section 3-7 of the Uniform | ||||||
20 | Penalty and Interest
Act as fully as if those provisions were | ||||||
21 | set forth herein.
| ||||||
22 | No municipality may impose a tax under this Section unless | ||||||
23 | the municipality
also imposes a tax at the same rate under | ||||||
24 | Section 8-11-1.4 of this Code.
| ||||||
25 | Persons subject to any tax imposed pursuant to the | ||||||
26 | authority granted
in this Section may reimburse themselves for |
| |||||||
| |||||||
1 | their seller's tax
liability hereunder by separately stating | ||||||
2 | such tax as an additional
charge, which charge may be stated in | ||||||
3 | combination, in a single amount,
with State tax which sellers | ||||||
4 | are required to collect under the Use Tax
Act, pursuant to such | ||||||
5 | bracket 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 such | ||||||
11 | notification from the Department. Such refund shall be paid by
| ||||||
12 | the State Treasurer out of the non-home rule municipal | ||||||
13 | retailers'
occupation tax fund or the Local Government | ||||||
14 | Aviation Trust Fund, as appropriate.
| ||||||
15 | Except as otherwise provided, the Department shall | ||||||
16 | forthwith pay over to the State Treasurer, ex
officio, as | ||||||
17 | trustee, all taxes and penalties collected hereunder for | ||||||
18 | deposit into the Non-Home Rule Municipal Retailers' Occupation | ||||||
19 | Tax Fund. Taxes and penalties collected on aviation fuel sold | ||||||
20 | on or after December 1, 2019, shall be immediately paid over by | ||||||
21 | the Department to the State Treasurer, ex officio, as trustee, | ||||||
22 | for deposit into the Local Government Aviation Trust Fund. The | ||||||
23 | Department shall only pay moneys into the Local Government | ||||||
24 | Aviation Trust Fund under this Section for so long as the | ||||||
25 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
26 | 47133 are binding on the municipality. |
| |||||||
| |||||||
1 | As soon as possible after the first day of each month, | ||||||
2 | beginning January 1, 2011, upon certification of the | ||||||
3 | Department of Revenue, the Comptroller shall order | ||||||
4 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
5 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
6 | in the Innovation Development and Economy Act, collected under | ||||||
7 | this Section during the second preceding calendar month for | ||||||
8 | sales within a STAR bond district. | ||||||
9 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
10 | on or
before the 25th day of each calendar month, the | ||||||
11 | Department shall
prepare and certify to the Comptroller the | ||||||
12 | disbursement of stated sums
of money to named municipalities, | ||||||
13 | the municipalities to be those from
which retailers have paid | ||||||
14 | taxes or penalties hereunder to the Department
during the | ||||||
15 | second preceding calendar month. The amount to be paid to each
| ||||||
16 | municipality shall be the amount (not including credit | ||||||
17 | memoranda and not including taxes and penalties collected on | ||||||
18 | aviation fuel sold on or after December 1, 2019) collected
| ||||||
19 | hereunder during the second preceding calendar month by the | ||||||
20 | Department plus
an amount the Department determines is | ||||||
21 | necessary to offset any amounts
which were erroneously paid to | ||||||
22 | a different taxing body, and not including
an amount equal to | ||||||
23 | the amount of refunds made during the second preceding
| ||||||
24 | calendar month by the Department on behalf of such | ||||||
25 | municipality, and not
including any amount which the | ||||||
26 | Department determines is necessary to offset
any amounts which |
| |||||||
| |||||||
1 | were payable to a different taxing body but were
erroneously | ||||||
2 | paid to the municipality, and not including any amounts that | ||||||
3 | are transferred to the STAR Bonds Revenue Fund, less 1.5% of | ||||||
4 | the remainder, which the Department shall transfer into the | ||||||
5 | Tax Compliance and Administration Fund. The Department, at the | ||||||
6 | time of each monthly disbursement to the municipalities, shall | ||||||
7 | prepare and certify to the State Comptroller the amount to be | ||||||
8 | transferred into the Tax Compliance and Administration Fund | ||||||
9 | under this Section. Within 10 days after receipt, by the
| ||||||
10 | Comptroller, of the disbursement certification to the | ||||||
11 | municipalities and the Tax Compliance and Administration Fund
| ||||||
12 | provided for in this Section to be given to the Comptroller by | ||||||
13 | the
Department, the Comptroller shall cause the orders to be | ||||||
14 | drawn for the
respective amounts in accordance with the | ||||||
15 | directions contained in such
certification.
| ||||||
16 | For the purpose of determining the local governmental unit | ||||||
17 | whose tax
is applicable, a retail sale, by a producer of coal | ||||||
18 | or other mineral
mined in Illinois, is a sale at retail at the | ||||||
19 | place where the coal or
other mineral mined in Illinois is | ||||||
20 | extracted from the earth. This
paragraph does not apply to | ||||||
21 | coal or other mineral when it is delivered
or shipped by the | ||||||
22 | seller to the purchaser at a point outside Illinois so
that the | ||||||
23 | sale is exempt under the Federal Constitution as a sale in
| ||||||
24 | interstate or foreign commerce.
| ||||||
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 such 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 | ||||||
8 | 6 months from the time a misallocation is discovered. The | ||||||
9 | offset under this paragraph is not the exclusive remedy a | ||||||
10 | municipality has for misallocation of previous disbursements. | ||||||
11 | This paragraph does not limit the rights of a municipality to | ||||||
12 | pursue an action under Section 8-11-24 of the Illinois | ||||||
13 | Municipal Code.
| ||||||
14 | The Department of Revenue shall implement Public Act | ||||||
15 | 91-649 so as to collect the tax on and after January 1, 2002.
| ||||||
16 | As used in this Section, "municipal" and "municipality" | ||||||
17 | mean a city,
village, or incorporated town, including an | ||||||
18 | incorporated town which has
superseded a civil township.
| ||||||
19 | This Section shall be known and may be cited as the | ||||||
20 | Non-Home Rule
Municipal Retailers' Occupation Tax Act.
| ||||||
21 | (Source: P.A. 101-10, eff. 6-5-19; 101-47, eff. 1-1-20; | ||||||
22 | 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. | ||||||
23 | 4-19-22.)
| ||||||
24 | (65 ILCS 5/8-11-1.6)
| ||||||
25 | Sec. 8-11-1.6. Non-home rule municipal retailers' |
| |||||||
| |||||||
1 | occupation tax;
municipalities between 20,000 and 25,000. The
| ||||||
2 | corporate
authorities of a non-home rule municipality with a | ||||||
3 | population of more than
20,000 but less than 25,000 that has, | ||||||
4 | prior to January 1, 1987, established a
Redevelopment Project | ||||||
5 | Area that has been certified as a State Sales Tax
Boundary and | ||||||
6 | has issued bonds or otherwise incurred indebtedness to pay for
| ||||||
7 | costs in excess of $5,000,000, which is secured in part by a | ||||||
8 | tax increment
allocation fund, in accordance with the | ||||||
9 | provisions of Division 11-74.4 of this
Code may, by passage of | ||||||
10 | an ordinance, impose a tax upon all persons engaged in
the | ||||||
11 | business of selling tangible personal property, other than on | ||||||
12 | an item of
tangible personal property that is titled and | ||||||
13 | registered by an agency of this
State's Government, at retail | ||||||
14 | in the municipality. This tax may not be
imposed on tangible | ||||||
15 | personal property taxed at the 1% rate under the Retailers' | ||||||
16 | Occupation Tax Act (or at the 0% rate imposed under this | ||||||
17 | amendatory Act of the 102nd General Assembly). Beginning | ||||||
18 | December 1, 2019, this tax is not imposed on sales of aviation | ||||||
19 | fuel unless the tax revenue is expended for airport-related | ||||||
20 | purposes. If a municipality does not have an airport-related | ||||||
21 | purpose to which it dedicates aviation fuel tax revenue, then | ||||||
22 | aviation fuel is excluded from the tax. Each municipality must | ||||||
23 | comply with the certification requirements for airport-related | ||||||
24 | purposes under Section 2-22 of the Retailers' Occupation Tax | ||||||
25 | Act. For purposes of this Section, "airport-related purposes" | ||||||
26 | has the meaning ascribed in Section 6z-20.2 of the State |
| |||||||
| |||||||
1 | Finance Act. This exclusion for aviation fuel only applies for | ||||||
2 | so long as the revenue use requirements of 49 U.S.C. 47107(b) | ||||||
3 | and 49 U.S.C. 47133 are binding on the municipality.
If | ||||||
4 | imposed, the tax shall
only be imposed in .25% increments of | ||||||
5 | the gross receipts from such sales made
in the course of | ||||||
6 | business. Any tax imposed by a municipality under this Section
| ||||||
7 | and all civil penalties that may be assessed as an incident | ||||||
8 | thereof shall be
collected and enforced by the State | ||||||
9 | Department of Revenue. An ordinance
imposing a tax hereunder | ||||||
10 | or effecting a change in the rate
thereof shall be adopted and | ||||||
11 | a certified copy thereof filed with the Department
on or | ||||||
12 | before the first day of October, whereupon the Department | ||||||
13 | shall proceed
to administer and enforce this Section as of the | ||||||
14 | first day of January next
following such adoption and filing. | ||||||
15 | The certificate of registration that is
issued by the | ||||||
16 | Department to a retailer under the Retailers' Occupation Tax | ||||||
17 | Act
shall permit the retailer to engage in a business that is | ||||||
18 | taxable under any
ordinance or resolution enacted under this | ||||||
19 | Section without registering
separately with the Department | ||||||
20 | under the ordinance or resolution or under this
Section. The | ||||||
21 | Department shall have full power to administer and enforce | ||||||
22 | this
Section, to collect all taxes and penalties due | ||||||
23 | hereunder, to dispose of taxes
and penalties so collected in | ||||||
24 | the manner hereinafter provided, and to determine
all rights | ||||||
25 | to credit memoranda, arising on account of the erroneous | ||||||
26 | payment of
tax or penalty hereunder. In the administration of, |
| |||||||
| |||||||
1 | and compliance with
this Section, the Department and persons | ||||||
2 | who are subject to this Section shall
have the same rights, | ||||||
3 | remedies, privileges, immunities, powers, and duties, and
be | ||||||
4 | subject to the same conditions, restrictions, limitations, | ||||||
5 | penalties, and
definitions of terms, and employ the same modes | ||||||
6 | of procedure, as are prescribed
in Sections 1, 1a, 1a-1, 1d, | ||||||
7 | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions | ||||||
8 | therein other than the State rate of tax), 2c, 3 (except as to | ||||||
9 | the
disposition of taxes and penalties collected, and except | ||||||
10 | that the retailer's discount is not allowed for taxes paid on | ||||||
11 | aviation fuel that are subject to the revenue use requirements | ||||||
12 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5b, 5c, | ||||||
13 | 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, | ||||||
14 | 10, 11, 12 and 13 of the
Retailers' Occupation Tax Act and | ||||||
15 | Section 3-7 of the Uniform Penalty and
Interest Act as fully as | ||||||
16 | if those provisions were set forth herein.
| ||||||
17 | A tax may not be imposed by a municipality under this | ||||||
18 | Section unless the
municipality also imposes a tax at the same | ||||||
19 | rate under Section 8-11-1.7 of this
Act.
| ||||||
20 | Persons subject to any tax imposed under the authority | ||||||
21 | granted in this
Section may reimburse themselves for their | ||||||
22 | seller's tax liability hereunder by
separately stating the tax | ||||||
23 | as an additional charge, which charge may be stated
in | ||||||
24 | combination, in a single amount, with State tax which sellers | ||||||
25 | are required
to collect under the Use Tax Act, pursuant to such | ||||||
26 | bracket schedules as the
Department may prescribe.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this
Section to a claimant, instead of issuing a | ||||||
3 | credit memorandum, the Department
shall notify the State | ||||||
4 | Comptroller, who shall cause the order to be drawn for
the | ||||||
5 | amount specified, and to the person named in the notification | ||||||
6 | from the
Department. The refund shall be paid by the State | ||||||
7 | Treasurer out of the
Non-Home Rule Municipal Retailers' | ||||||
8 | Occupation Tax Fund, which is hereby
created or the Local | ||||||
9 | Government Aviation Trust Fund, as appropriate.
| ||||||
10 | Except as otherwise provided in this paragraph, the | ||||||
11 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
12 | officio,
as trustee, all taxes and penalties collected | ||||||
13 | hereunder for deposit into the Non-Home Rule Municipal | ||||||
14 | Retailers' Occupation Tax Fund. Taxes and penalties collected | ||||||
15 | on aviation fuel sold on or after December 1, 2019, shall be | ||||||
16 | immediately paid over by the Department to the State | ||||||
17 | Treasurer, ex officio, as trustee, for deposit into the Local | ||||||
18 | Government Aviation Trust Fund. The Department shall only pay | ||||||
19 | moneys into the Local Government Aviation Trust Fund under | ||||||
20 | this Section for so long as the revenue use requirements of 49 | ||||||
21 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | ||||||
22 | municipality. | ||||||
23 | As soon as possible after the first day of each month, | ||||||
24 | beginning January 1, 2011, upon certification of the | ||||||
25 | Department of Revenue, the Comptroller shall order | ||||||
26 | transferred, and the Treasurer shall transfer, to the STAR |
| |||||||
| |||||||
1 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
2 | in the Innovation Development and Economy Act, collected under | ||||||
3 | this Section during the second preceding calendar month for | ||||||
4 | sales within a STAR bond district. | ||||||
5 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
6 | on or before the 25th
day of each calendar month, the | ||||||
7 | Department shall prepare and certify to the
Comptroller the | ||||||
8 | disbursement of stated sums of money to named municipalities,
| ||||||
9 | the municipalities to be those from which retailers have paid | ||||||
10 | taxes or
penalties hereunder to the Department during the | ||||||
11 | second preceding calendar
month. The amount to be paid to each | ||||||
12 | municipality shall be the amount (not
including credit | ||||||
13 | memoranda and not including taxes and penalties collected on | ||||||
14 | aviation fuel sold on or after December 1, 2019) collected | ||||||
15 | hereunder during the second preceding
calendar month by the | ||||||
16 | Department plus an amount the Department determines is
| ||||||
17 | necessary to offset any amounts that were erroneously paid to | ||||||
18 | a different
taxing body, and not including an amount equal to | ||||||
19 | the amount of refunds made
during the second preceding | ||||||
20 | calendar month by the Department on behalf of the
| ||||||
21 | municipality, and not including any amount that the Department | ||||||
22 | determines is
necessary to offset any amounts that were | ||||||
23 | payable to a different taxing body
but were erroneously paid | ||||||
24 | to the municipality, and not including any amounts that are | ||||||
25 | transferred to the STAR Bonds Revenue Fund, less 1.5% of the | ||||||
26 | remainder, which the Department shall transfer into the Tax |
| |||||||
| |||||||
1 | Compliance and Administration Fund. The Department, at the | ||||||
2 | time of each monthly disbursement to the municipalities, shall | ||||||
3 | prepare and certify to the State Comptroller the amount to be | ||||||
4 | transferred into the Tax Compliance and Administration Fund | ||||||
5 | under this Section. Within 10 days after receipt
by the | ||||||
6 | Comptroller of the disbursement certification to the | ||||||
7 | municipalities
and the Tax Compliance and Administration Fund | ||||||
8 | provided for in this Section to be given to the Comptroller by | ||||||
9 | the Department,
the Comptroller shall cause the orders to be | ||||||
10 | drawn for the respective amounts
in accordance with the | ||||||
11 | directions contained in the certification.
| ||||||
12 | For the purpose of determining the local governmental unit | ||||||
13 | whose tax is
applicable, a retail sale by a producer of coal or | ||||||
14 | other mineral mined in
Illinois is a sale at retail at the | ||||||
15 | place where the coal or other mineral
mined in Illinois is | ||||||
16 | extracted from the earth. This paragraph does not apply
to | ||||||
17 | coal or other mineral when it is delivered or shipped by the | ||||||
18 | seller to the
purchaser at a point outside Illinois so that the | ||||||
19 | sale is exempt under the
federal Constitution as a sale in | ||||||
20 | interstate or foreign commerce.
| ||||||
21 | Nothing in this Section shall be construed to authorize a | ||||||
22 | municipality to
impose a tax upon the privilege of engaging in | ||||||
23 | any business which under the
constitution of the United States | ||||||
24 | may not be made the subject of taxation by
this State.
| ||||||
25 | When certifying the amount of a monthly disbursement to a | ||||||
26 | municipality under
this Section, the Department shall increase |
| |||||||
| |||||||
1 | or decrease the amount 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 | ||||||
4 | 6
months from the time a misallocation is discovered. The | ||||||
5 | offset under this paragraph is not the exclusive remedy a | ||||||
6 | municipality has for misallocation of previous disbursements. | ||||||
7 | This paragraph does not limit the rights of a municipality to | ||||||
8 | pursue an action under Section 8-11-24 of the Illinois | ||||||
9 | Municipal Code.
| ||||||
10 | As used in this Section, "municipal" and "municipality" | ||||||
11 | means a city,
village, or incorporated town, including an | ||||||
12 | incorporated town that has
superseded a civil township.
| ||||||
13 | (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; | ||||||
14 | 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
| ||||||
15 | (65 ILCS 5/8-11-1.7)
| ||||||
16 | Sec. 8-11-1.7. Non-home rule municipal service occupation | ||||||
17 | tax;
municipalities between 20,000 and 25,000. The corporate | ||||||
18 | authorities of a
non-home rule municipality
with a population | ||||||
19 | of more than 20,000 but less than 25,000 as determined by the
| ||||||
20 | last preceding decennial census that has, prior to January 1, | ||||||
21 | 1987, established
a Redevelopment Project Area that has been | ||||||
22 | certified as a State Sales Tax
Boundary and has issued bonds or | ||||||
23 | otherwise incurred indebtedness to pay for
costs in excess of | ||||||
24 | $5,000,000, which is secured in part by a tax increment
| ||||||
25 | allocation fund, in accordance with the provisions of Division |
| |||||||
| |||||||
1 | 11-74.4 of this
Code may, by passage of an ordinance, impose a | ||||||
2 | tax upon all persons engaged in
the municipality in the | ||||||
3 | business of making sales of service. If imposed, the
tax shall | ||||||
4 | only be imposed in .25% increments of the selling price of all
| ||||||
5 | tangible personal property transferred by such servicemen | ||||||
6 | either in the form of
tangible personal property or in the form | ||||||
7 | of real estate as an incident to a
sale of service.
This tax | ||||||
8 | may not be imposed on tangible personal property taxed at the | ||||||
9 | 1% rate under the Service Occupation Tax Act (or at the 0% rate | ||||||
10 | imposed under this amendatory Act of the 102nd General | ||||||
11 | Assembly). Beginning December 1, 2019, this tax is not imposed | ||||||
12 | on sales of aviation fuel unless the tax revenue is expended | ||||||
13 | for airport-related purposes. If a municipality does not have | ||||||
14 | an airport-related purpose to which it dedicates aviation fuel | ||||||
15 | tax revenue, then aviation fuel is excluded from the tax. Each | ||||||
16 | municipality must comply with the certification requirements | ||||||
17 | for airport-related purposes under Section 2-22 of the | ||||||
18 | Retailers' Occupation Tax Act. For purposes of this Section, | ||||||
19 | "airport-related purposes" has the meaning ascribed in Section | ||||||
20 | 6z-20.2 of the State Finance Act. This exclusion for aviation | ||||||
21 | fuel only applies for so long as the revenue use requirements | ||||||
22 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | ||||||
23 | municipality.
The tax imposed by a municipality under this | ||||||
24 | Section and all
civil penalties that may be assessed as an | ||||||
25 | incident thereof shall be collected
and enforced by the State | ||||||
26 | Department of Revenue. An ordinance
imposing a tax hereunder |
| |||||||
| |||||||
1 | or effecting a change in the rate
thereof shall be adopted and | ||||||
2 | a certified copy thereof filed with the Department
on or | ||||||
3 | before the first day of October, whereupon the Department | ||||||
4 | shall proceed
to administer and enforce this Section as of the | ||||||
5 | first day of January next
following such adoption and filing. | ||||||
6 | The certificate of
registration that is issued by the | ||||||
7 | Department to a retailer
under the Retailers' Occupation Tax | ||||||
8 | Act or under the Service Occupation Tax Act
shall permit the | ||||||
9 | registrant to engage in a business that is taxable under any
| ||||||
10 | ordinance or resolution enacted under this Section without | ||||||
11 | registering
separately with the Department under the ordinance | ||||||
12 | or resolution or under this
Section. The Department shall have | ||||||
13 | full power to administer and enforce this
Section, to collect | ||||||
14 | all taxes and penalties due hereunder, to dispose of taxes
and | ||||||
15 | penalties so collected in a 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
Section, the | ||||||
19 | Department and persons who are subject to this Section shall | ||||||
20 | have
the same rights, remedies, privileges, immunities, | ||||||
21 | powers, and duties, and be
subject to the same conditions, | ||||||
22 | restrictions, limitations, penalties and
definitions of terms, | ||||||
23 | and employ the same modes of procedure, as are prescribed
in | ||||||
24 | Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all | ||||||
25 | provisions therein
other than the State rate of tax), 4 | ||||||
26 | (except that the reference to the State
shall be to the taxing |
| |||||||
| |||||||
1 | municipality), 5, 7, 8 (except that the jurisdiction to
which | ||||||
2 | the tax shall be a debt to the extent indicated in that Section | ||||||
3 | 8 shall
be the taxing municipality), 9 (except as to the | ||||||
4 | disposition of taxes and
penalties collected, and except that | ||||||
5 | the returned merchandise credit for this
municipal tax may not | ||||||
6 | be taken against any State tax, and except that the retailer's | ||||||
7 | discount is not allowed for taxes paid on aviation fuel that | ||||||
8 | are subject to the revenue use requirements of 49 U.S.C. | ||||||
9 | 47107(b) and 49 U.S.C. 47133), 10, 11, 12, (except the
| ||||||
10 | reference therein to Section 2b of the Retailers' Occupation | ||||||
11 | Tax Act), 13
(except that any reference to the State shall mean | ||||||
12 | the taxing municipality),
the first paragraph of Sections 15, | ||||||
13 | 16, 17, 18, 19, and 20 of the Service
Occupation Tax Act and | ||||||
14 | Section 3-7 of the Uniform Penalty and Interest Act, as
fully | ||||||
15 | as if those provisions were set forth herein.
| ||||||
16 | A tax may not be imposed by a municipality under this | ||||||
17 | Section unless the
municipality also imposes a tax at the same | ||||||
18 | rate under Section 8-11-1.6 of this
Act.
| ||||||
19 | Person subject to any tax imposed under the authority | ||||||
20 | granted in this Section
may reimburse themselves for their | ||||||
21 | servicemen's tax liability hereunder by
separately stating the | ||||||
22 | tax as an additional charge, which charge may be stated
in | ||||||
23 | combination, in a single amount, with State tax that | ||||||
24 | servicemen are
authorized to collect under the Service Use Tax | ||||||
25 | Act, under such bracket
schedules as the Department may | ||||||
26 | prescribe.
|
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this
Section to a claimant instead of issuing | ||||||
3 | credit memorandum, the Department
shall notify the State | ||||||
4 | Comptroller, who shall cause the order to be drawn for
the | ||||||
5 | amount specified, and to the person named, in such | ||||||
6 | notification from the
Department. The refund shall be paid by | ||||||
7 | the State Treasurer out of the
Non-Home Rule Municipal | ||||||
8 | Retailers' Occupation Tax Fund or the Local Government | ||||||
9 | Aviation Trust Fund, as appropriate.
| ||||||
10 | Except as otherwise provided in this paragraph, the | ||||||
11 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
12 | officio,
as trustee, all taxes and penalties collected | ||||||
13 | hereunder for deposit into the Non-Home Rule Municipal | ||||||
14 | Retailers' Occupation Tax Fund. Taxes and penalties collected | ||||||
15 | on aviation fuel sold on or after December 1, 2019, shall be | ||||||
16 | immediately paid over by the Department to the State | ||||||
17 | Treasurer, ex officio, as trustee, for deposit into the Local | ||||||
18 | Government Aviation Trust Fund. The Department shall only pay | ||||||
19 | moneys into the Local Government Aviation Trust Fund under | ||||||
20 | this Section for so long as the revenue use requirements of 49 | ||||||
21 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the | ||||||
22 | Municipality. | ||||||
23 | As soon as possible after the first day of each month, | ||||||
24 | beginning January 1, 2011, upon certification of the | ||||||
25 | Department of Revenue, the Comptroller shall order | ||||||
26 | transferred, and the Treasurer shall transfer, to the STAR |
| |||||||
| |||||||
1 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
2 | in the Innovation Development and Economy Act, collected under | ||||||
3 | this Section during the second preceding calendar month for | ||||||
4 | sales within a STAR bond district. | ||||||
5 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
6 | on or before the 25th
day of each calendar month, the | ||||||
7 | Department shall prepare and certify to the
Comptroller the | ||||||
8 | disbursement of stated sums of money to named municipalities,
| ||||||
9 | the municipalities to be those from which suppliers and | ||||||
10 | servicemen have paid
taxes or penalties hereunder to the | ||||||
11 | Department during the second preceding
calendar month. The | ||||||
12 | amount to be paid to each municipality shall be the amount
(not | ||||||
13 | including credit memoranda and not including taxes and | ||||||
14 | penalties collected on aviation fuel sold on or after December | ||||||
15 | 1, 2019) collected hereunder during the second
preceding | ||||||
16 | calendar month by the Department, and not including an amount | ||||||
17 | equal
to the amount of refunds made during the second | ||||||
18 | preceding calendar month by the
Department on behalf of such | ||||||
19 | municipality, and not including any amounts that are | ||||||
20 | transferred to the STAR Bonds Revenue Fund, less 1.5% of the | ||||||
21 | remainder, which the Department shall transfer into the Tax | ||||||
22 | Compliance and Administration Fund. The Department, at the | ||||||
23 | time of each monthly disbursement to the municipalities, shall | ||||||
24 | prepare and certify to the State Comptroller the amount to be | ||||||
25 | transferred into the Tax Compliance and Administration Fund | ||||||
26 | under this Section. Within 10 days after receipt by the
|
| |||||||
| |||||||
1 | Comptroller of the disbursement certification to the | ||||||
2 | municipalities, the Tax Compliance and Administration Fund, | ||||||
3 | and the
General Revenue Fund, provided for in this Section to | ||||||
4 | be given to the
Comptroller by the Department, the Comptroller | ||||||
5 | shall cause the orders to be
drawn for the respective amounts | ||||||
6 | in accordance with the directions contained in
the | ||||||
7 | certification.
| ||||||
8 | When certifying the amount of a monthly disbursement to a | ||||||
9 | municipality
under this Section, the Department shall increase | ||||||
10 | or decrease the 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 | ||||||
13 | 6
months from the time a misallocation is discovered. The | ||||||
14 | offset under this paragraph is not the exclusive remedy a | ||||||
15 | municipality has for misallocation of previous disbursements. | ||||||
16 | This paragraph does not limit the rights of a municipality to | ||||||
17 | pursue an action under Section 8-11-24 of the Illinois | ||||||
18 | Municipal Code.
| ||||||
19 | Nothing in this Section shall be construed to authorize a | ||||||
20 | municipality to
impose a tax upon the privilege of engaging in | ||||||
21 | any business which under the
constitution of the United States | ||||||
22 | may not be made the subject of taxation by
this State.
| ||||||
23 | (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; | ||||||
24 | 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
| ||||||
25 | (65 ILCS 5/8-11-16) (from Ch. 24, par. 8-11-16)
|
| |||||||
| |||||||
1 | Sec. 8-11-16.
The Department of Revenue shall submit to | ||||||
2 | each
municipality each year a list of those persons within | ||||||
3 | that municipality who
are registered with the Department under | ||||||
4 | the Retailers' Occupation Tax Act.
| ||||||
5 | The list shall indicate the street address of each retail | ||||||
6 | outlet operated
in the municipality by the persons so | ||||||
7 | registered and the name under which
the retailer conducts | ||||||
8 | business, if different from the corporate name. The
municipal | ||||||
9 | clerk shall forward any changes or corrections to the list to | ||||||
10 | the
Department within 6 months. The Department shall update | ||||||
11 | and correct its
records to reflect such changes, or notify the | ||||||
12 | municipality in writing that
the suggested changes are | ||||||
13 | erroneous, within 90 days. The Department shall
also provide | ||||||
14 | monthly updates to each municipality showing additions or
| ||||||
15 | deletions to the list of retail outlets within the | ||||||
16 | municipality. The
Department shall provide a copy of the | ||||||
17 | annual listing herein provided for
contiguous jurisdictions | ||||||
18 | when a municipality so requests. The list
required by this | ||||||
19 | Section shall contain only the names and street addresses
of | ||||||
20 | persons who are registered with the Department and shall not | ||||||
21 | include the
amount of tax paid by such persons. The list | ||||||
22 | required by this Section
shall be provided to each | ||||||
23 | municipality no later than September 1 annually.
| ||||||
24 | When certifying the amount of a monthly disbursement to a | ||||||
25 | municipality
under Section 8-11-1, 8-11-5, 8-11-6 of this Act | ||||||
26 | or Section 6z-18 of "An
Act in relation to State finance", the |
| |||||||
| |||||||
1 | Department shall increase or
decrease such amount by an amount | ||||||
2 | necessary to offset any misallocation of
previous | ||||||
3 | disbursements. The offset amount shall be the amount | ||||||
4 | erroneously
disbursed within the previous 6 months from the | ||||||
5 | time a misallocation is
discovered. The offset under this | ||||||
6 | paragraph is not the exclusive remedy a municipality has for | ||||||
7 | misallocation of previous disbursements. This paragraph does | ||||||
8 | not limit the rights of a municipality to pursue an action | ||||||
9 | under Section 8-11-24 of the Illinois Municipal Code.
| ||||||
10 | The Department of Revenue must upon the request of any | ||||||
11 | municipality
received pursuant to the provisions of this | ||||||
12 | paragraph furnish to such
municipality data setting forth the | ||||||
13 | aggregate amount of retailers'
occupation tax collected on | ||||||
14 | behalf of such municipality from any shopping
center | ||||||
15 | identified in such request and located within such | ||||||
16 | municipality for
each month beginning with the first month | ||||||
17 | following the month within which
such a request is received by | ||||||
18 | the Department, provided that such data may
be provided only | ||||||
19 | with respect to shopping centers (1) which consist of
50 or | ||||||
20 | more persons registered with the Department to pay Retailers'
| ||||||
21 | Occupation Tax, and (2) where the developers or owners thereof | ||||||
22 | or their
predecessors in interest have entered into written | ||||||
23 | agreements with the
municipality to transfer property to or | ||||||
24 | perform services for or on behalf
of such municipality in | ||||||
25 | exchange for payments based solely or in part on
the amount of | ||||||
26 | retailers' occupation tax collected on behalf of the |
| |||||||
| |||||||
1 | municipality
from persons within such shopping centers. Data | ||||||
2 | given pursuant to this
paragraph shall not identify by amounts | ||||||
3 | the individual sources of such
taxes. A request for data | ||||||
4 | pursuant to this paragraph shall first be
submitted to the | ||||||
5 | Department of Revenue by the Municipal Clerk, City Council
or | ||||||
6 | Village Board of Trustees. The Department of Revenue shall | ||||||
7 | review each
such request to determine whether the requirements | ||||||
8 | of item (2) of the first
sentence of this paragraph have been | ||||||
9 | met and, within 30 days following its
receipt of such a | ||||||
10 | request, shall either certify that the request meets such
| ||||||
11 | requirements, or notify the person submitting the request that | ||||||
12 | the request
does not meet such requirements.
| ||||||
13 | As used in this Section, "Municipal" or "Municipality" | ||||||
14 | means or refers to
a city, village or incorporated town, | ||||||
15 | including an incorporated town which
has superseded a civil | ||||||
16 | township, and "shopping center" means a group of
retail stores | ||||||
17 | and other business and service establishments in an
integrated | ||||||
18 | building arrangement operated under common ownership or | ||||||
19 | diverse
ownership under unified control involving common | ||||||
20 | parking areas and mutual
easements.
| ||||||
21 | (Source: P.A. 91-51, eff. 6-30-99.)
| ||||||
22 | (65 ILCS 5/8-11-21)
| ||||||
23 | Sec. 8-11-21. Agreements to share or rebate occupation | ||||||
24 | taxes.
| ||||||
25 | (a) On and after
June 1, 2004, the corporate authorities |
| |||||||
| |||||||
1 | of a municipality shall
not enter into any agreement to share | ||||||
2 | or rebate
any
portion of retailers' occupation taxes generated | ||||||
3 | by retail sales of tangible
personal
property if: (1) the tax | ||||||
4 | on those retail sales, absent the agreement,
would have been | ||||||
5 | paid to another unit of local government; and (2) the
retailer | ||||||
6 | maintains, within that other unit of local government, a
| ||||||
7 | retail location from which the tangible personal property is | ||||||
8 | delivered to
purchasers, or a warehouse from which the | ||||||
9 | tangible personal property is
delivered to purchasers. Any | ||||||
10 | unit of local government
denied retailers' occupation tax | ||||||
11 | revenue because of an agreement that violates
this Section may | ||||||
12 | file an action in circuit court against only the municipality.
| ||||||
13 | Any agreement entered into prior to
June 1,
2004 is not | ||||||
14 | affected by this amendatory Act of the 93rd General Assembly.
| ||||||
15 | Any unit of
local government that prevails in the circuit | ||||||
16 | court action is entitled to
damages in
the amount of the tax | ||||||
17 | revenue it was denied as a result of the agreement,
statutory | ||||||
18 | interest, costs, reasonable attorney's fees, and an amount | ||||||
19 | equal to
50% of the
tax. | ||||||
20 | This subsection is not the exclusive remedy of the | ||||||
21 | municipality and does not limit the rights of a municipality | ||||||
22 | to pursue an action under Section 8-11-24 of the Illinois | ||||||
23 | Municipal Code.
| ||||||
24 | (b) On and after the effective date of this amendatory Act | ||||||
25 | of the 93rd
General Assembly, a home rule unit shall not enter | ||||||
26 | into any agreement
prohibited
by this Section. This Section is |
| |||||||
| |||||||
1 | a denial and limitation of home rule powers
and
functions | ||||||
2 | under subsection (g) of Section 6 of Article VII of the | ||||||
3 | Illinois
Constitution.
| ||||||
4 | (c) Any municipality that enters into an agreement to | ||||||
5 | share or rebate
any
portion of retailers' occupation taxes | ||||||
6 | generated by retail sales of tangible
personal
property must | ||||||
7 | complete and submit a report by electronic filing to the | ||||||
8 | Department of Revenue within 30 days after the execution of | ||||||
9 | the agreement. Any municipality that has entered into such an | ||||||
10 | agreement before the effective date of this amendatory Act of | ||||||
11 | the 97th General Assembly that has not been terminated or | ||||||
12 | expired as of the effective date of this amendatory Act of the | ||||||
13 | 97th General Assembly shall submit a report with respect to | ||||||
14 | the agreements within 90 days after the effective date of this | ||||||
15 | amendatory Act of the 97th General Assembly. | ||||||
16 | Any agreement entered into on or after the effective date | ||||||
17 | of this amendatory Act of the 98th General Assembly is not | ||||||
18 | valid until the municipality entering into the agreement | ||||||
19 | complies with the requirements set forth in this subsection. | ||||||
20 | Any municipality that fails to comply with the requirements | ||||||
21 | set forth in this subsection within the 30 days after the | ||||||
22 | execution of the agreement shall be responsible for paying to | ||||||
23 | the Department of Revenue a delinquency penalty of $20 per day | ||||||
24 | for each day the municipality fails to submit a report by | ||||||
25 | electronic filing to the Department of Revenue. A municipality | ||||||
26 | that has previously failed to report an agreement in effect on |
| |||||||
| |||||||
1 | the effective date of this subsection will begin to accrue a | ||||||
2 | delinquency penalty for each day the agreement remains | ||||||
3 | unreported beginning on the effective date of this subsection. | ||||||
4 | The Department of Revenue may adopt rules to implement and | ||||||
5 | administer these penalties. | ||||||
6 | (d) The report described in this Section shall be made on a | ||||||
7 | form to be supplied by the Department of Revenue and shall | ||||||
8 | contain the following: | ||||||
9 | (1) the names of the municipality and the business | ||||||
10 | entering into the agreement; | ||||||
11 | (2) the location or locations of the business within | ||||||
12 | the municipality; | ||||||
13 | (3) a statement, to be answered in the affirmative or | ||||||
14 | negative, as to whether or not the company maintains | ||||||
15 | additional places of business in the State other than | ||||||
16 | those described pursuant to paragraph (2); | ||||||
17 | (4) the terms of the agreement, including (i) the | ||||||
18 | manner in which the amount of any retailers' occupation | ||||||
19 | tax to be shared, rebated, or refunded is to be determined | ||||||
20 | each year for the duration of the agreement, (ii) the | ||||||
21 | duration of the agreement, and (iii) the name of any | ||||||
22 | business who is not a party to the agreement but who | ||||||
23 | directly or indirectly receives a share, refund, or rebate | ||||||
24 | of the retailers' occupation tax; and | ||||||
25 | (5) a copy of the agreement to share or rebate
any
| ||||||
26 | portion of retailers' occupation taxes generated by retail |
| |||||||
| |||||||
1 | sales of tangible
personal
property. | ||||||
2 | An updated report must be filed by the municipality within | ||||||
3 | 30 days after the execution of any amendment made to an | ||||||
4 | agreement. | ||||||
5 | Reports filed with the Department pursuant to this Section | ||||||
6 | shall not constitute tax returns. | ||||||
7 | (e) The Department and the municipality shall redact the | ||||||
8 | sales figures, the amount of sales tax collected, and the | ||||||
9 | amount of sales tax rebated prior to disclosure of information | ||||||
10 | contained in a report required by this Section or the Freedom | ||||||
11 | of Information Act. The information redacted shall be exempt | ||||||
12 | from the provisions of the Freedom of Information Act. | ||||||
13 | (f) All reports, except the copy of the agreement, | ||||||
14 | required to be filed with the Department of Revenue pursuant | ||||||
15 | to this Section shall be posted on the Department's website | ||||||
16 | within 6 months after the effective date of this amendatory | ||||||
17 | Act of the 97th General Assembly. The website shall be updated | ||||||
18 | on a monthly basis to include newly received reports. | ||||||
19 | (Source: P.A. 97-976, eff. 1-1-13; 98-463, eff. 8-16-13; | ||||||
20 | 98-1098, eff. 8-26-14.) | ||||||
21 | (65 ILCS 5/8-11-24 new) | ||||||
22 | Sec. 8-11-24. Recovery of sales tax revenues. | ||||||
23 | (a) A municipality may commence an action in the circuit | ||||||
24 | court against another municipality to recover sales tax | ||||||
25 | revenues generated by a business in the plaintiff municipality |
| |||||||
| |||||||
1 | but mistakenly paid to the defendant municipality. The action | ||||||
2 | must be commenced no later than 20 years after a payment is | ||||||
3 | mistakenly paid to a municipality. | ||||||
4 | (b) In an action under this Section, a municipality may | ||||||
5 | recover both the municipality's share of the moneys | ||||||
6 | distributed under Section 6z-18 of the State Finance Act and | ||||||
7 | the municipality's own local sales taxes that were mistakenly | ||||||
8 | paid to another municipality. | ||||||
9 | (c) The changes made by this amendatory Act of the 103rd | ||||||
10 | General Assembly, including this Section, are declarative of | ||||||
11 | existing law and shall be applied retroactively when | ||||||
12 | substantively applicable, including all pending and previously | ||||||
13 | pending actions without regard to when the cause of action | ||||||
14 | accrued.
|