95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB4638

 

Introduced , by Rep. Brent Hassert

 

SYNOPSIS AS INTRODUCED:
 
70 ILCS 3615/4.03   from Ch. 111 2/3, par. 704.03
70 ILCS 3615/4.03.3

    Amends the Regional Transportation Authority Act. Provides that the rate of a Regional Transportation Authority retailers' occupation tax and service occupation tax imposed on sales of food for human consumption and certain prescription and nonprescription medicines shall be 1% (now, 1.25%) in Cook County and 0.25% (now, 0.75%) in the counties of DuPage, Kane, Lake McHenry, and Will. Effective immediately.


LRB095 18697 HLH 44798 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4638 LRB095 18697 HLH 44798 b

1     AN ACT concerning local government.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Regional Transportation Authority Act is
5 amended by changing Sections 4.03 and 4.03.3 as follows:
 
6     (70 ILCS 3615/4.03)  (from Ch. 111 2/3, par. 704.03)
7     Sec. 4.03. Taxes.
8     (a) In order to carry out any of the powers or purposes of
9 the Authority, the Board may by ordinance adopted with the
10 concurrence of 12 of the then Directors, impose throughout the
11 metropolitan region any or all of the taxes provided in this
12 Section. Except as otherwise provided in this Act, taxes
13 imposed under this Section and civil penalties imposed incident
14 thereto shall be collected and enforced by the State Department
15 of Revenue. The Department shall have the power to administer
16 and enforce the taxes and to determine all rights for refunds
17 for erroneous payments of the taxes. Nothing in this amendatory
18 Act of the 95th General Assembly is intended to invalidate any
19 taxes currently imposed by the Authority. The increased vote
20 requirements to impose a tax shall only apply to actions taken
21 after the effective date of this amendatory Act of the 95th
22 General Assembly.
23     (b) The Board may impose a public transportation tax upon

 

 

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1 all persons engaged in the metropolitan region in the business
2 of selling at retail motor fuel for operation of motor vehicles
3 upon public highways. The tax shall be at a rate not to exceed
4 5% of the gross receipts from the sales of motor fuel in the
5 course of the business. As used in this Act, the term "motor
6 fuel" shall have the same meaning as in the Motor Fuel Tax Law.
7 The Board may provide for details of the tax. The provisions of
8 any tax shall conform, as closely as may be practicable, to the
9 provisions of the Municipal Retailers Occupation Tax Act,
10 including without limitation, conformity to penalties with
11 respect to the tax imposed and as to the powers of the State
12 Department of Revenue to promulgate and enforce rules and
13 regulations relating to the administration and enforcement of
14 the provisions of the tax imposed, except that reference in the
15 Act to any municipality shall refer to the Authority and the
16 tax shall be imposed only with regard to receipts from sales of
17 motor fuel in the metropolitan region, at rates as limited by
18 this Section.
19     (c) In connection with the tax imposed under paragraph (b)
20 of this Section the Board may impose a tax upon the privilege
21 of using in the metropolitan region motor fuel for the
22 operation of a motor vehicle upon public highways, the tax to
23 be at a rate not in excess of the rate of tax imposed under
24 paragraph (b) of this Section. The Board may provide for
25 details of the tax.
26     (d) The Board may impose a motor vehicle parking tax upon

 

 

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1 the privilege of parking motor vehicles at off-street parking
2 facilities in the metropolitan region at which a fee is
3 charged, and may provide for reasonable classifications in and
4 exemptions to the tax, for administration and enforcement
5 thereof and for civil penalties and refunds thereunder and may
6 provide criminal penalties thereunder, the maximum penalties
7 not to exceed the maximum criminal penalties provided in the
8 Retailers' Occupation Tax Act. The Authority may collect and
9 enforce the tax itself or by contract with any unit of local
10 government. The State Department of Revenue shall have no
11 responsibility for the collection and enforcement unless the
12 Department agrees with the Authority to undertake the
13 collection and enforcement. As used in this paragraph, the term
14 "parking facility" means a parking area or structure having
15 parking spaces for more than 2 vehicles at which motor vehicles
16 are permitted to park in return for an hourly, daily, or other
17 periodic fee, whether publicly or privately owned, but does not
18 include parking spaces on a public street, the use of which is
19 regulated by parking meters.
20     (e) The Board may impose a Regional Transportation
21 Authority Retailers' Occupation Tax upon all persons engaged in
22 the business of selling tangible personal property at retail in
23 the metropolitan region. In Cook County the tax rate shall be
24 1.25% of the gross receipts from sales of food for human
25 consumption that is to be consumed off the premises where it is
26 sold (other than alcoholic beverages, soft drinks and food that

 

 

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1 has been prepared for immediate consumption) and prescription
2 and nonprescription medicines, drugs, medical appliances and
3 insulin, urine testing materials, syringes and needles used by
4 diabetics, and 1% of the gross receipts from all other taxable
5 sales made in the course of that business. In DuPage, Kane,
6 Lake, McHenry, and Will Counties, the tax rate shall be 0.25%
7 of the gross receipts from sales of food for human consumption
8 that is to be consumed off the premises where it is sold (other
9 than alcoholic beverages, soft drinks and food that has been
10 prepared for immediate consumption) and prescription and
11 nonprescription medicines, drugs, medical appliances and
12 insulin, urine testing materials, syringes and needles used by
13 diabetics, and 0.75% of the gross receipts from other all
14 taxable sales made in the course of that business. The tax
15 imposed under this Section and all civil penalties that may be
16 assessed as an incident thereof shall be collected and enforced
17 by the State Department of Revenue. The Department shall have
18 full power to administer and enforce this Section; to collect
19 all taxes and penalties so collected in the manner hereinafter
20 provided; and to determine all rights to credit memoranda
21 arising on account of the erroneous payment of tax or penalty
22 hereunder. In the administration of, and compliance with this
23 Section, the Department and persons who are subject to this
24 Section shall have the same rights, remedies, privileges,
25 immunities, powers and duties, and be subject to the same
26 conditions, restrictions, limitations, penalties, exclusions,

 

 

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1 exemptions and definitions of terms, and employ the same modes
2 of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c,
3 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
4 provisions therein other than the State rate of tax), 2c, 3
5 (except as to the disposition of taxes and penalties
6 collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
7 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
8 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
9 Interest Act, as fully as if those provisions were set forth
10 herein.
11     Persons subject to any tax imposed under the authority
12 granted in this Section may reimburse themselves for their
13 seller's tax liability hereunder by separately stating the tax
14 as an additional charge, which charge may be stated in
15 combination in a single amount with State taxes that sellers
16 are required to collect under the Use Tax Act, under any
17 bracket schedules the Department may prescribe.
18     Whenever the Department determines that a refund should be
19 made under this Section to a claimant instead of issuing a
20 credit memorandum, the Department shall notify the State
21 Comptroller, who shall cause the warrant to be drawn for the
22 amount specified, and to the person named, in the notification
23 from the Department. The refund shall be paid by the State
24 Treasurer out of the Regional Transportation Authority tax fund
25 established under paragraph (n) of this Section.
26     If a tax is imposed under this subsection (e), a tax shall

 

 

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1 also be imposed under subsections (f) and (g) of this Section.
2     For the purpose of determining whether a tax authorized
3 under this Section is applicable, a retail sale by a producer
4 of coal or other mineral mined in Illinois, is a sale at retail
5 at the place where the coal or other mineral mined in Illinois
6 is extracted from the earth. This paragraph does not apply to
7 coal or other mineral when it is delivered or shipped by the
8 seller to the purchaser at a point outside Illinois so that the
9 sale is exempt under the Federal Constitution as a sale in
10 interstate or foreign commerce.
11     No tax shall be imposed or collected under this subsection
12 on the sale of a motor vehicle in this State to a resident of
13 another state if that motor vehicle will not be titled in this
14 State.
15     Nothing in this Section shall be construed to authorize the
16 Regional Transportation Authority to impose a tax upon the
17 privilege of engaging in any business that under the
18 Constitution of the United States may not be made the subject
19 of taxation by this State.
20     (f) If a tax has been imposed under paragraph (e), a
21 Regional Transportation Authority Service Occupation Tax shall
22 also be imposed upon all persons engaged, in the metropolitan
23 region in the business of making sales of service, who as an
24 incident to making the sales of service, transfer tangible
25 personal property within the metropolitan region, either in the
26 form of tangible personal property or in the form of real

 

 

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1 estate as an incident to a sale of service. In Cook County, the
2 tax rate shall be: (1) 1.25% of the serviceman's cost price of
3 food prepared for immediate consumption and transferred
4 incident to a sale of service subject to the service occupation
5 tax by an entity licensed under the Hospital Licensing Act or
6 the Nursing Home Care Act that is located in the metropolitan
7 region; (2) 1.25% of the selling price of food for human
8 consumption that is to be consumed off the premises where it is
9 sold (other than alcoholic beverages, soft drinks and food that
10 has been prepared for immediate consumption) and prescription
11 and nonprescription medicines, drugs, medical appliances and
12 insulin, urine testing materials, syringes and needles used by
13 diabetics; and (3) 1% of the selling price from all other
14 taxable sales of tangible personal property transferred. In
15 DuPage, Kane, Lake, McHenry and Will Counties the rate shall
16 be: (1) 0.25% of the serviceman's cost price of food prepared
17 for immediate consumption and transferred incident to a sale of
18 service subject to the service occupation tax by an entity
19 licensed under the Hospital Licensing Act or the Nursing Home
20 Care Act that is located in the metropolitan region; (2) 0.25%
21 of the selling price of food for human consumption that is to
22 be consumed off the premises where it is sold (other than
23 alcoholic beverages, soft drinks and food that has been
24 prepared for immediate consumption) and prescription and
25 nonprescription medicines, drugs, medical appliances and
26 insulin, urine testing materials, syringes and needles used by

 

 

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1 diabetics; and (3) 0.75% of the selling price of other all
2 tangible personal property transferred.
3     The tax imposed under this paragraph and all civil
4 penalties that may be assessed as an incident thereof shall be
5 collected and enforced by the State Department of Revenue. The
6 Department shall have full power to administer and enforce this
7 paragraph; to collect all taxes and penalties due hereunder; to
8 dispose of taxes and penalties collected in the manner
9 hereinafter provided; and to determine all rights to credit
10 memoranda arising on account of the erroneous payment of tax or
11 penalty hereunder. In the administration of and compliance with
12 this paragraph, the Department and persons who are subject to
13 this paragraph shall have the same rights, remedies,
14 privileges, immunities, powers and duties, and be subject to
15 the same conditions, restrictions, limitations, penalties,
16 exclusions, exemptions and definitions of terms, and employ the
17 same modes of procedure, as are prescribed in Sections 1a-1, 2,
18 2a, 3 through 3-50 (in respect to all provisions therein other
19 than the State rate of tax), 4 (except that the reference to
20 the State shall be to the Authority), 5, 7, 8 (except that the
21 jurisdiction to which the tax shall be a debt to the extent
22 indicated in that Section 8 shall be the Authority), 9 (except
23 as to the disposition of taxes and penalties collected, and
24 except that the returned merchandise credit for this tax may
25 not be taken against any State tax), 10, 11, 12 (except the
26 reference therein to Section 2b of the Retailers' Occupation

 

 

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1 Tax Act), 13 (except that any reference to the State shall mean
2 the Authority), the first paragraph of Section 15, 16, 17, 18,
3 19 and 20 of the Service Occupation Tax Act and Section 3-7 of
4 the Uniform Penalty and Interest Act, as fully as if those
5 provisions were set forth herein.
6     Persons subject to any tax imposed under the authority
7 granted in this paragraph may reimburse themselves for their
8 serviceman's tax liability hereunder by separately stating the
9 tax as an additional charge, that charge may be stated in
10 combination in a single amount with State tax that servicemen
11 are authorized to collect under the Service Use Tax Act, under
12 any bracket schedules the Department may prescribe.
13     Whenever the Department determines that a refund should be
14 made under this paragraph to a claimant instead of issuing a
15 credit memorandum, the Department shall notify the State
16 Comptroller, who shall cause the warrant to be drawn for the
17 amount specified, and to the person named in the notification
18 from the Department. The refund shall be paid by the State
19 Treasurer out of the Regional Transportation Authority tax fund
20 established under paragraph (n) of this Section.
21     Nothing in this paragraph shall be construed to authorize
22 the Authority to impose a tax upon the privilege of engaging in
23 any business that under the Constitution of the United States
24 may not be made the subject of taxation by the State.
25     (g) If a tax has been imposed under paragraph (e), a tax
26 shall also be imposed upon the privilege of using in the

 

 

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1 metropolitan region, any item of tangible personal property
2 that is purchased outside the metropolitan region at retail
3 from a retailer, and that is titled or registered with an
4 agency of this State's government. In Cook County the tax rate
5 shall be 1% of the selling price of the tangible personal
6 property, as "selling price" is defined in the Use Tax Act. In
7 DuPage, Kane, Lake, McHenry and Will counties the tax rate
8 shall be 0.75% of the selling price of the tangible personal
9 property, as "selling price" is defined in the Use Tax Act. The
10 tax shall be collected from persons whose Illinois address for
11 titling or registration purposes is given as being in the
12 metropolitan region. The tax shall be collected by the
13 Department of Revenue for the Regional Transportation
14 Authority. The tax must be paid to the State, or an exemption
15 determination must be obtained from the Department of Revenue,
16 before the title or certificate of registration for the
17 property may be issued. The tax or proof of exemption may be
18 transmitted to the Department by way of the State agency with
19 which, or the State officer with whom, the tangible personal
20 property must be titled or registered if the Department and the
21 State agency or State officer determine that this procedure
22 will expedite the processing of applications for title or
23 registration.
24     The Department shall have full power to administer and
25 enforce this paragraph; to collect all taxes, penalties and
26 interest due hereunder; to dispose of taxes, penalties and

 

 

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1 interest collected in the manner hereinafter provided; and to
2 determine all rights to credit memoranda or refunds arising on
3 account of the erroneous payment of tax, penalty or interest
4 hereunder. In the administration of and compliance with this
5 paragraph, the Department and persons who are subject to this
6 paragraph shall have the same rights, remedies, privileges,
7 immunities, powers and duties, and be subject to the same
8 conditions, restrictions, limitations, penalties, exclusions,
9 exemptions and definitions of terms and employ the same modes
10 of procedure, as are prescribed in Sections 2 (except the
11 definition of "retailer maintaining a place of business in this
12 State"), 3 through 3-80 (except provisions pertaining to the
13 State rate of tax, and except provisions concerning collection
14 or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
15 19 (except the portions pertaining to claims by retailers and
16 except the last paragraph concerning refunds), 20, 21 and 22 of
17 the Use Tax Act, and are not inconsistent with this paragraph,
18 as fully as if those provisions were set forth herein.
19     Whenever the Department determines that a refund should be
20 made under this paragraph to a claimant instead of issuing a
21 credit memorandum, the Department shall notify the State
22 Comptroller, who shall cause the order to be drawn for the
23 amount specified, and to the person named in the notification
24 from the Department. The refund shall be paid by the State
25 Treasurer out of the Regional Transportation Authority tax fund
26 established under paragraph (n) of this Section.

 

 

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1     (h) The Authority may impose a replacement vehicle tax of
2 $50 on any passenger car as defined in Section 1-157 of the
3 Illinois Vehicle Code purchased within the metropolitan region
4 by or on behalf of an insurance company to replace a passenger
5 car of an insured person in settlement of a total loss claim.
6 The tax imposed may not become effective before the first day
7 of the month following the passage of the ordinance imposing
8 the tax and receipt of a certified copy of the ordinance by the
9 Department of Revenue. The Department of Revenue shall collect
10 the tax for the Authority in accordance with Sections 3-2002
11 and 3-2003 of the Illinois Vehicle Code.
12     The Department shall immediately pay over to the State
13 Treasurer, ex officio, as trustee, all taxes collected
14 hereunder. On or before the 25th day of each calendar month,
15 the Department shall prepare and certify to the Comptroller the
16 disbursement of stated sums of money to the Authority. The
17 amount to be paid to the Authority shall be the amount
18 collected hereunder during the second preceding calendar month
19 by the Department, less any amount determined by the Department
20 to be necessary for the payment of refunds. Within 10 days
21 after receipt by the Comptroller of the disbursement
22 certification to the Authority provided for in this Section to
23 be given to the Comptroller by the Department, the Comptroller
24 shall cause the orders to be drawn for that amount in
25 accordance with the directions contained in the certification.
26     (i) The Board may not impose any other taxes except as it

 

 

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1 may from time to time be authorized by law to impose.
2     (j) A certificate of registration issued by the State
3 Department of Revenue to a retailer under the Retailers'
4 Occupation Tax Act or under the Service Occupation Tax Act
5 shall permit the registrant to engage in a business that is
6 taxed under the tax imposed under paragraphs (b), (e), (f) or
7 (g) of this Section and no additional registration shall be
8 required under the tax. A certificate issued under the Use Tax
9 Act or the Service Use Tax Act shall be applicable with regard
10 to any tax imposed under paragraph (c) of this Section.
11     (k) The provisions of any tax imposed under paragraph (c)
12 of this Section shall conform as closely as may be practicable
13 to the provisions of the Use Tax Act, including without
14 limitation conformity as to penalties with respect to the tax
15 imposed and as to the powers of the State Department of Revenue
16 to promulgate and enforce rules and regulations relating to the
17 administration and enforcement of the provisions of the tax
18 imposed. The taxes shall be imposed only on use within the
19 metropolitan region and at rates as provided in the paragraph.
20     (l) The Board in imposing any tax as provided in paragraphs
21 (b) and (c) of this Section, shall, after seeking the advice of
22 the State Department of Revenue, provide means for retailers,
23 users or purchasers of motor fuel for purposes other than those
24 with regard to which the taxes may be imposed as provided in
25 those paragraphs to receive refunds of taxes improperly paid,
26 which provisions may be at variance with the refund provisions

 

 

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1 as applicable under the Municipal Retailers Occupation Tax Act.
2 The State Department of Revenue may provide for certificates of
3 registration for users or purchasers of motor fuel for purposes
4 other than those with regard to which taxes may be imposed as
5 provided in paragraphs (b) and (c) of this Section to
6 facilitate the reporting and nontaxability of the exempt sales
7 or uses.
8     (m) Any ordinance imposing or discontinuing any tax under
9 this Section shall be adopted and a certified copy thereof
10 filed with the Department on or before June 1, whereupon the
11 Department of Revenue shall proceed to administer and enforce
12 this Section on behalf of the Regional Transportation Authority
13 as of September 1 next following such adoption and filing.
14 Beginning January 1, 1992, an ordinance or resolution imposing
15 or discontinuing the tax hereunder shall be adopted and a
16 certified copy thereof filed with the Department on or before
17 the first day of July, whereupon the Department shall proceed
18 to administer and enforce this Section as of the first day of
19 October next following such adoption and filing. Beginning
20 January 1, 1993, an ordinance or resolution imposing,
21 increasing, decreasing, or discontinuing the tax hereunder
22 shall be adopted and a certified copy thereof filed with the
23 Department, whereupon the Department shall proceed to
24 administer and enforce this Section as of the first day of the
25 first month to occur not less than 60 days following such
26 adoption and filing. Any ordinance or resolution of the

 

 

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1 Authority imposing a tax under this Section and in effect on
2 August 1, 2007 shall remain in full force and effect and shall
3 be administered by the Department of Revenue under the terms
4 and conditions and rates of tax established by such ordinance
5 or resolution until the Department begins administering and
6 enforcing an increased tax under this Section as authorized by
7 this amendatory Act of the 95th General Assembly. The tax rates
8 authorized by this amendatory Act of the 95th General Assembly
9 are effective only if imposed by ordinance of the Authority.
10     (n) The State Department of Revenue shall, upon collecting
11 any taxes as provided in this Section, pay the taxes over to
12 the State Treasurer as trustee for the Authority. The taxes
13 shall be held in a trust fund outside the State Treasury. On or
14 before the 25th day of each calendar month, the State
15 Department of Revenue shall prepare and certify to the
16 Comptroller of the State of Illinois and to the Authority (i)
17 the amount of taxes collected in each County other than Cook
18 County in the metropolitan region, (ii) the amount of taxes
19 collected within the City of Chicago, and (iii) the amount
20 collected in that portion of Cook County outside of Chicago,
21 each amount less the amount necessary for the payment of
22 refunds to taxpayers located in those areas described in items
23 (i), (ii), and (iii). Within 10 days after receipt by the
24 Comptroller of the certification of the amounts, the
25 Comptroller shall cause an order to be drawn for the payment of
26 two-thirds of the amounts certified in item (i) of this

 

 

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1 subsection to the Authority and one-third of the amounts
2 certified in item (i) of this subsection to the respective
3 counties other than Cook County and the amount certified in
4 items (ii) and (iii) of this subsection to the Authority.
5     In addition to the disbursement required by the preceding
6 paragraph, an allocation shall be made in July 1991 and each
7 year thereafter to the Regional Transportation Authority. The
8 allocation shall be made in an amount equal to the average
9 monthly distribution during the preceding calendar year
10 (excluding the 2 months of lowest receipts) and the allocation
11 shall include the amount of average monthly distribution from
12 the Regional Transportation Authority Occupation and Use Tax
13 Replacement Fund. The distribution made in July 1992 and each
14 year thereafter under this paragraph and the preceding
15 paragraph shall be reduced by the amount allocated and
16 disbursed under this paragraph in the preceding calendar year.
17 The Department of Revenue shall prepare and certify to the
18 Comptroller for disbursement the allocations made in
19 accordance with this paragraph.
20     (o) Failure to adopt a budget ordinance or otherwise to
21 comply with Section 4.01 of this Act or to adopt a Five-year
22 Capital Program or otherwise to comply with paragraph (b) of
23 Section 2.01 of this Act shall not affect the validity of any
24 tax imposed by the Authority otherwise in conformity with law.
25     (p) At no time shall a public transportation tax or motor
26 vehicle parking tax authorized under paragraphs (b), (c) and

 

 

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1 (d) of this Section be in effect at the same time as any
2 retailers' occupation, use or service occupation tax
3 authorized under paragraphs (e), (f) and (g) of this Section is
4 in effect.
5     Any taxes imposed under the authority provided in
6 paragraphs (b), (c) and (d) shall remain in effect only until
7 the time as any tax authorized by paragraphs (e), (f) or (g) of
8 this Section are imposed and becomes effective. Once any tax
9 authorized by paragraphs (e), (f) or (g) is imposed the Board
10 may not reimpose taxes as authorized in paragraphs (b), (c) and
11 (d) of the Section unless any tax authorized by paragraphs (e),
12 (f) or (g) of this Section becomes ineffective by means other
13 than an ordinance of the Board.
14     (q) Any existing rights, remedies and obligations
15 (including enforcement by the Regional Transportation
16 Authority) arising under any tax imposed under paragraphs (b),
17 (c) or (d) of this Section shall not be affected by the
18 imposition of a tax under paragraphs (e), (f) or (g) of this
19 Section.
20 (Source: P.A. 95-708, eff. 1-18-08.)
 
21     (70 ILCS 3615/4.03.3)
22     Sec. 4.03.3. Distribution of Revenues. This Section
23 applies only after the Department begins administering and
24 enforcing an increased tax under Section 4.03(m) as authorized
25 by this amendatory Act of the 95th General Assembly. After

 

 

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1 providing for payment of its obligations with respect to bonds
2 and notes issued under the provisions of Section 4.04 and
3 obligations related to those bonds and notes, the Authority
4 shall disburse the remaining proceeds from taxes it has
5 received from the Department of Revenue under this Article IV
6 and the remaining proceeds it has received from the State under
7 Section 4.09(a) as follows:
8     (a) With respect to taxes imposed by the Authority under
9 Section 4.03, after withholding (i) 15% of 80% of the receipts
10 from those taxes collected in Cook County at a rate of 1% on
11 the sales of food for human consumption that is to be consumed
12 off the premises where it is sold (other than alcoholic
13 beverages, soft drinks and food that has been prepared for
14 immediate consumption) and prescription and nonprescription
15 medicines, drugs, medical appliances and insulin, urine
16 testing materials, syringes and needles used by diabetics,
17 1.25%, (ii) 15% of 75% of the receipts from those taxes
18 collected in Cook County at the rate of 1%, but not including
19 taxes on those items specified in item (i) of this subsection
20 (a), (iii) 15% of one-half of the receipts from those taxes
21 collected in DuPage, Kane, Lake, McHenry, and Will Counties,
22 and (iv) 15% of money received by the Authority from the
23 Regional Transportation Authority Occupation and Use Tax
24 Replacement Fund or from the Regional Transportation Authority
25 tax fund created in Section 4.03(n), the Board shall allocate
26 the proceeds and money remaining to the Service Boards as

 

 

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1 follows:
2         (1) an amount equal to (i) 85% of 80% of the receipts
3     from those taxes collected within the City of Chicago at a
4     rate of 1% on the sales of food for human consumption that
5     is to be consumed off the premises where it is sold (other
6     than alcoholic beverages, soft drinks and food that has
7     been prepared for immediate consumption) and prescription
8     and nonprescription medicines, drugs, medical appliances
9     and insulin, urine testing materials, syringes and needles
10     used by diabetics, 1.25%, (ii) 85% of 75% of the receipts
11     from those taxes collected in the City of Chicago at the
12     rate of 1%, but not including taxes on those items
13     specified in item (i) of this subparagraph (1), and (iii)
14     85% of the money received by the Authority on account of
15     transfers to the Regional Transportation Authority
16     Occupation and Use Tax Replacement Fund or to the Regional
17     Transportation Authority tax fund created in Section
18     4.03(n) from the County and Mass Transit District Fund
19     attributable to retail sales within the City of Chicago
20     shall be allocated to the Chicago Transit Authority;
21         (2) an amount equal to (i) 85% of 80% of the receipts
22     from those taxes collected within Cook County outside of
23     the City of Chicago at a rate of 1% on the sales of food for
24     human consumption that is to be consumed off the premises
25     where it is sold (other than alcoholic beverages, soft
26     drinks and food that has been prepared for immediate

 

 

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1     consumption) and prescription and nonprescription
2     medicines, drugs, medical appliances and insulin, urine
3     testing materials, syringes and needles used by diabetics,
4     1.25%, (ii) 85% of 75% of the receipts from those taxes
5     collected within Cook County outside the City of Chicago at
6     a rate of 1%, but not including taxes on those items
7     specified in item (i) of this subparagraph (2), and (iii)
8     85% of the money received by the Authority on account of
9     transfers to the Regional Transportation Authority
10     Occupation and Use Tax Replacement Fund or to the Regional
11     Transportation Authority tax fund created in Section
12     4.03(n) from the County and Mass Transit District Fund
13     attributable to retail sales within Cook County outside of
14     the City of Chicago shall be allocated 30% to the Chicago
15     Transit Authority, 55% to the Commuter Rail Board, and 15%
16     to the Suburban Bus Board; and
17         (3) an amount equal to 85% of one-half of the receipts
18     from the taxes collected within the Counties of DuPage,
19     Kane, Lake, McHenry, and Will shall be allocated 70% to the
20     Commuter Rail Board and 30% to the Suburban Bus Board.
21     (b) Moneys received by the Authority on account of
22 transfers to the Regional Transportation Authority Occupation
23 and Use Tax Replacement Fund from the State and Local Sales Tax
24 Reform Fund shall be allocated among the Authority and the
25 Service Boards as follows: 15% of such moneys shall be retained
26 by the Authority and the remaining 85% shall be transferred to

 

 

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1 the Service Boards as soon as may be practicable after the
2 Authority receives payment. Moneys which are distributable to
3 the Service Boards pursuant to the preceding sentence shall be
4 allocated among the Service Boards on the basis of each Service
5 Board's distribution ratio. The term "distribution ratio"
6 means, for purposes of this subsection (b), the ratio of the
7 total amount distributed to a Service Board pursuant to
8 subsection (a) of Section 4.03.3 for the immediately preceding
9 calendar year to the total amount distributed to all of the
10 Service Boards pursuant to subsection (a) of Section 4.03.3 for
11 the immediately preceding calendar year.
12     (c)(i) 20% of the receipts from those taxes collected in
13 Cook County under Section 4.03 at the rate of 1% on the sales
14 of food for human consumption that is to be consumed off the
15 premises where it is sold (other than alcoholic beverages, soft
16 drinks and food that has been prepared for immediate
17 consumption) and prescription and nonprescription medicines,
18 drugs, medical appliances and insulin, urine testing
19 materials, syringes and needles used by diabetics, 1.25%, (ii)
20 25% of the receipts from those taxes collected in Cook County
21 under Section 4.03 at the rate of 1%, but not including taxes
22 on those items specified in item (i) of this subsection, (iii)
23 50% of the receipts from those taxes collected in DuPage, Kane,
24 Lake, McHenry, and Will Counties under Section 4.03, and (iv)
25 amounts received from the State under Section 4.09 (a)(2) and
26 items (i), (ii), and (iii) of Section 4.09 (a)(3) shall be

 

 

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1 allocated as follows: in 2008, $100,000,000 shall be deposited
2 in the ADA Paratransit Fund described in Section 2.01d,
3 $20,000,000 shall be deposited in the Suburban Community
4 Mobility Fund described in Section 2.01e, and $10,000,000 shall
5 be deposited in the Innovation, Coordination and Enhancement
6 Fund described in Section 2.01c, and the balance shall be
7 allocated 48% to the Chicago Transit Authority, 39% to the
8 Commuter Rail Board, and 13% to the Suburban Bus Board; and in
9 2009 and each year thereafter, the amounts deposited in the ADA
10 Paratransit Fund, the Suburban Community Mobility Fund and the
11 Innovation, Coordination and Enhancement Fund respectively
12 shall equal the amount deposited in the previous year increased
13 or decreased by the percentage growth or decline in revenues
14 received by the Authority from taxes imposed under Section 4.03
15 in the previous year, and the balance shall be allocated 48% to
16 the Chicago Transit Authority, 39% to the Commuter Rail Board
17 and 13% to the Suburban Bus Board.
18     (d) Amounts received from the State under Section 4.09
19 (a)(3)(iv) shall be distributed 100% to the Chicago Transit
20 Authority.
21     (e) With respect to those taxes collected in DuPage, Kane,
22 Lake, McHenry, and Will Counties and paid directly to the
23 counties under Section 4.03, the County Board of each county
24 shall use those amounts to fund operating and capital costs of
25 public safety and public transportation services or facilities
26 or to fund operating, capital, right-of-way, construction, and

 

 

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1 maintenance costs of other transportation purposes, including
2 road, bridge, public safety, and transit purposes intended to
3 improve mobility or reduce congestion in the county. The
4 receipt of funding by such counties pursuant to this paragraph
5 shall not be used as the basis for reducing any funds that such
6 counties would otherwise have received from the State of
7 Illinois, any agency or instrumentality thereof, the
8 Authority, or the Service Boards.
9     (f) The Authority by ordinance adopted by 12 of its then
10 Directors shall apportion to the Service Boards funds provided
11 by the State of Illinois under Section 4.09(a)(1) as it shall
12 determine and shall make payment of the amounts to each Service
13 Board as soon as may be practicable upon their receipt provided
14 the Authority has adopted a balanced budget as required by
15 Section 4.01 and further provided the Service Board is in
16 compliance with the requirements in Section 4.11.
17     (g) Beginning January 1, 2009, before making any payments,
18 transfers, or expenditures under this Section to a Service
19 Board, the Authority must first comply with Section 4.02a or
20 4.02b of this Act, whichever may be applicable.
21 (Source: P.A. 95-708, eff. 1-18-08.)
 
22     Section 99. Effective date. This Act takes effect upon
23 becoming law.