97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB1737

 

Introduced 2/9/2011, by Sen. Mike Jacobs

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 350/15  from Ch. 17, par. 6915
105 ILCS 5/10-20.43
105 ILCS 5/10-22.36  from Ch. 122, par. 10-22.36
105 ILCS 5/17-20 new

    Amends the Local Government Debt Reform Act and the School Code. Allows the school board of any school district having a population of less than 500,000 inhabitants to impose a tax upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the school district, on the gross receipts from the sales made in the course of business, to provide revenue to be used exclusively for school facility purposes if a proposition for the tax has been submitted to the electors of that school district and approved by a majority of those voting on the question. Provides that the tax may be imposed in only one-quarter percent increments and may not exceed 1%. Sets forth items on which the tax must not be imposed, and gives the Department of Revenue administration and enforcement powers. Provides that if this tax has been imposed, then a service occupation tax must also be imposed at the same rate upon all persons engaged, in the school district, in the business of making sales of service who, as an incident to making those sales of service, transfer tangible personal property within the school district as an incident to the sale of service. Provides for certain referendum exceptions. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning education.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Local Government Debt Reform Act is amended
5by changing Section 15 as follows:
 
6    (30 ILCS 350/15)  (from Ch. 17, par. 6915)
7    Sec. 15. Double-barrelled bonds. Whenever revenue bonds
8have been authorized to be issued pursuant to applicable law or
9whenever there exists for a governmental unit a revenue source,
10the procedures set forth in this Section may be used by a
11governing body. General obligation bonds may be issued in lieu
12of such revenue bonds as authorized, and general obligation
13bonds may be issued payable from any revenue source. Such
14general obligation bonds may be referred to as "alternate
15bonds". Alternate bonds may be issued without any referendum or
16backdoor referendum except as provided in this Section, upon
17the terms provided in Section 10 of this Act without reference
18to other provisions of law, but only upon the conditions
19provided in this Section. Alternate bonds shall not be regarded
20as or included in any computation of indebtedness for the
21purpose of any statutory provision or limitation except as
22expressly provided in this Section.
23    Such conditions are:

 

 

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1    (a) Alternate bonds shall be issued for a lawful corporate
2purpose. If issued in lieu of revenue bonds, alternate bonds
3shall be issued for the purposes for which such revenue bonds
4shall have been authorized. If issued payable from a revenue
5source in the manner hereinafter provided, which revenue source
6is limited in its purposes or applications, then the alternate
7bonds shall be issued only for such limited purposes or
8applications. Alternate bonds may be issued payable from either
9enterprise revenues or revenue sources, or both.
10    (b) Alternate bonds shall be subject to backdoor
11referendum. The provisions of Section 5 of this Act shall apply
12to such backdoor referendum, together with the provisions
13hereof. The authorizing ordinance shall be published in a
14newspaper of general circulation in the governmental unit.
15Along with or as part of the authorizing ordinance, there shall
16be published a notice of (1) the specific number of voters
17required to sign a petition requesting that the issuance of the
18alternate bonds be submitted to referendum, (2) the time when
19such petition must be filed, (3) the date of the prospective
20referendum, and (4), with respect to authorizing ordinances
21adopted on or after January 1, 1991, a statement that
22identifies any revenue source that will be used to pay debt
23service on the alternate bonds. The clerk or secretary of the
24governmental unit shall make a petition form available to
25anyone requesting one. If no petition is filed with the clerk
26or secretary within 30 days of publication of the authorizing

 

 

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1ordinance and notice, the alternate bonds shall be authorized
2to be issued. But if within this 30 days period, a petition is
3filed with such clerk or secretary signed by electors numbering
4the greater of (i) 7.5% of the registered voters in the
5governmental unit or (ii) 200 of those registered voters or 15%
6of those registered voters, whichever is less, asking that the
7issuance of such alternate bonds be submitted to referendum,
8the clerk or secretary shall certify such question for
9submission at an election held in accordance with the general
10election law. The question on the ballot shall include a
11statement of any revenue source that will be used to pay debt
12service on the alternate bonds. The alternate bonds shall be
13authorized to be issued if a majority of the votes cast on the
14question at such election are in favor thereof provided that
15notice of the bond referendum, if held before July 1, 1999, has
16been given in accordance with the provisions of Section 12-5 of
17the Election Code in effect at the time of the bond referendum,
18at least 10 and not more than 45 days before the date of the
19election, notwithstanding the time for publication otherwise
20imposed by Section 12-5. Notices required in connection with
21the submission of public questions on or after July 1, 1999
22shall be as set forth in Section 12-5 of the Election Code.
23Backdoor referendum proceedings for bonds and alternate bonds
24to be issued in lieu of such bonds may be conducted at the same
25time.
26    (c) To the extent payable from enterprise revenues, such

 

 

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1revenues shall have been determined by the governing body to be
2sufficient to provide for or pay in each year to final maturity
3of such alternate bonds all of the following: (1) costs of
4operation and maintenance of the utility or enterprise, but not
5including depreciation, (2) debt service on all outstanding
6revenue bonds payable from such enterprise revenues, (3) all
7amounts required to meet any fund or account requirements with
8respect to such outstanding revenue bonds, (4) other
9contractual or tort liability obligations, if any, payable from
10such enterprise revenues, and (5) in each year, an amount not
11less than 1.25 times debt service of all (i) alternate bonds
12payable from such enterprise revenues previously issued and
13outstanding and (ii) alternate bonds proposed to be issued. To
14the extent payable from one or more revenue sources, such
15sources shall have been determined by the governing body to
16provide in each year, an amount not less than 1.25 times debt
17service of all alternate bonds payable from such revenue
18sources previously issued and outstanding and alternate bonds
19proposed to be issued. The 1.25 figure in the preceding
20sentence shall be reduced to 1.10 if the revenue source is a
21governmental revenue source. The conditions enumerated in this
22subsection (c) need not be met for that amount of debt service
23provided for by the setting aside of proceeds of bonds or other
24moneys at the time of the delivery of such bonds.
25Notwithstanding any other provision of this Section, a backdoor
26referendum is not required if the proceeds backing the debt are

 

 

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1realized from revenues obtained from the County School Facility
2Occupation Tax Law under Section 5-1006.7 of the Counties Code
3or from revenues obtained under Section 17-20 of the School
4Code.
5    (c-1) In the case of alternate bonds issued as variable
6rate bonds (including refunding bonds), debt service shall be
7projected based on the rate for the most recent date shown in
8the 20 G.O. Bond Index of average municipal bond yields as
9published in the most recent edition of The Bond Buyer
10published in New York, New York (or any successor publication
11or index, or if such publication or index is no longer
12published, then any index of long-term municipal tax-exempt
13bond yields selected by the governmental unit), as of the date
14of determination referred to in subsection (c) of this Section.
15Any interest or fees that may be payable to the provider of a
16letter of credit, line of credit, surety bond, bond insurance,
17or other credit enhancement relating to such alternate bonds
18and any fees that may be payable to any remarketing agent need
19not be taken into account for purposes of such projection. If
20the governmental unit enters into an agreement in connection
21with such alternate bonds at the time of issuance thereof
22pursuant to which the governmental unit agrees for a specified
23period of time to pay an amount calculated at an agreed-upon
24rate or index based on a notional amount and the other party
25agrees to pay the governmental unit an amount calculated at an
26agreed-upon rate or index based on such notional amount,

 

 

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1interest shall be projected for such specified period of time
2on the basis of the agreed-upon rate payable by the
3governmental unit.
4    (d) The determination of the sufficiency of enterprise
5revenues or a revenue source, as applicable, shall be supported
6by reference to the most recent audit of the governmental unit,
7which shall be for a fiscal year ending not earlier than 18
8months previous to the time of issuance of the alternate bonds.
9If such audit does not adequately show such enterprise revenues
10or revenue source, as applicable, or if such enterprise
11revenues or revenue source, as applicable, are shown to be
12insufficient, then the determination of sufficiency shall be
13supported by the report of an independent accountant or
14feasibility analyst, the latter having a national reputation
15for expertise in such matters, demonstrating the sufficiency of
16such revenues and explaining, if appropriate, by what means the
17revenues will be greater than as shown in the audit. Whenever
18such sufficiency is demonstrated by reference to a schedule of
19higher rates or charges for enterprise revenues or a higher tax
20imposition for a revenue source, such higher rates, charges or
21taxes shall have been properly imposed by an ordinance adopted
22prior to the time of delivery of alternate bonds. The reference
23to and acceptance of an audit or report, as the case may be,
24and the determination of the governing body as to sufficiency
25of enterprise revenues or a revenue source shall be conclusive
26evidence that the conditions of this Section have been met and

 

 

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1that the alternate bonds are valid.
2    (e) The enterprise revenues or revenue source, as
3applicable, shall be in fact pledged to the payment of the
4alternate bonds; and the governing body shall covenant, to the
5extent it is empowered to do so, to provide for, collect and
6apply such enterprise revenues or revenue source, as
7applicable, to the payment of the alternate bonds and the
8provision of not less than an additional .25 (or .10 for
9governmental revenue sources) times debt service. The pledge
10and establishment of rates or charges for enterprise revenues,
11or the imposition of taxes in a given rate or amount, as
12provided in this Section for alternate bonds, shall constitute
13a continuing obligation of the governmental unit with respect
14to such establishment or imposition and a continuing
15appropriation of the amounts received. All covenants relating
16to alternate bonds and the conditions and obligations imposed
17by this Section are enforceable by any bondholder of alternate
18bonds affected, any taxpayer of the governmental unit, and the
19People of the State of Illinois acting through the Attorney
20General or any designee, and in the event that any such action
21results in an order finding that the governmental unit has not
22properly set rates or charges or imposed taxes to the extent it
23is empowered to do so or collected and applied enterprise
24revenues or any revenue source, as applicable, as required by
25this Act, the plaintiff in any such action shall be awarded
26reasonable attorney's fees. The intent is that such enterprise

 

 

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1revenues or revenue source, as applicable, shall be sufficient
2and shall be applied to the payment of debt service on such
3alternate bonds so that taxes need not be levied, or if levied
4need not be extended, for such payment. Nothing in this Section
5shall inhibit or restrict the authority of a governing body to
6determine the lien priority of any bonds, including alternate
7bonds, which may be issued with respect to any enterprise
8revenues or revenue source.
9    In the event that alternate bonds shall have been issued
10and taxes, other than a designated revenue source, shall have
11been extended pursuant to the general obligation, full faith
12and credit promise supporting such alternate bonds, then the
13amount of such alternate bonds then outstanding shall be
14included in the computation of indebtedness of the governmental
15unit for purposes of all statutory provisions or limitations
16until such time as an audit of the governmental unit shall show
17that the alternate bonds have been paid from the enterprise
18revenues or revenue source, as applicable, pledged thereto for
19a complete fiscal year.
20    Alternate bonds may be issued to refund or advance refund
21alternate bonds without meeting any of the conditions set forth
22in this Section, except that the term of the refunding bonds
23shall not be longer than the term of the refunded bonds and
24that the debt service payable in any year on the refunding
25bonds shall not exceed the debt service payable in such year on
26the refunded bonds.

 

 

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1    Once issued, alternate bonds shall be and forever remain
2until paid or defeased the general obligation of the
3governmental unit, for the payment of which its full faith and
4credit are pledged, and shall be payable from the levy of taxes
5as is provided in this Act for general obligation bonds.
6    The changes made by this amendatory Act of 1990 do not
7affect the validity of bonds authorized before September 1,
81990.
9(Source: P.A. 95-675, eff. 10-11-07.)
 
10    Section 10. The School Code is amended by changing Sections
1110-20.43 and 10-22.36 and by adding Section 17-20 as follows:
 
12    (105 ILCS 5/10-20.43)
13    Sec. 10-20.43. School facility occupation tax fund. All
14proceeds received by a school district from a distribution
15under Section 3-14.31 or 17-20 of this Code must be maintained
16in a special fund known as the school facility occupation tax
17fund. The district may use moneys in that fund only for school
18facility purposes, as that term is defined under Section
195-1006.7 of the Counties Code.
20(Source: P.A. 95-675, eff. 10-11-07; 95-876, eff. 8-21-08.)
 
21    (105 ILCS 5/10-22.36)  (from Ch. 122, par. 10-22.36)
22    Sec. 10-22.36. Buildings for school purposes. To build or
23purchase a building for school classroom or instructional

 

 

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1purposes upon the approval of a majority of the voters upon the
2proposition at a referendum held for such purpose or in
3accordance with Section 17-2.11, 19-3.5, or 19-3.10. The board
4may initiate such referendum by resolution. The board shall
5certify the resolution and proposition to the proper election
6authority for submission in accordance with the general
7election law.
8    The questions of building one or more new buildings for
9school purposes or office facilities, and issuing bonds for the
10purpose of borrowing money to purchase one or more buildings or
11sites for such buildings or office sites, to build one or more
12new buildings for school purposes or office facilities or to
13make additions and improvements to existing school buildings,
14may be combined into one or more propositions on the ballot.
15    Before erecting, or purchasing or remodeling such a
16building the board shall submit the plans and specifications
17respecting heating, ventilating, lighting, seating, water
18supply, toilets and safety against fire to the regional
19superintendent of schools having supervision and control over
20the district, for approval in accordance with Section 2-3.12.
21    Notwithstanding any of the foregoing, no referendum shall
22be required if the purchase, construction, or building of any
23such building is completed (1) while the building is being
24leased by the school district or (2) with the expenditure of
25(A) funds derived from the sale or disposition of other
26buildings, land, or structures of the school district or (B)

 

 

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1funds received (i) as a grant under the School Construction
2Law, (ii) as gifts or donations, provided that no funds to
3complete such building, other than lease payments, are derived
4from the district's bonded indebtedness or the tax levy of the
5district, or (iii) from the County School Facility Occupation
6Tax Law under Section 5-1006.7 of the Counties Code, or (iv)
7under Section 17-20 of this Code.
8(Source: P.A. 95-675, eff. 10-11-07; 96-517, eff. 8-14-09.)
 
9    (105 ILCS 5/17-20 new)
10    Sec. 17-20. School district facility occupation tax.
11    (a) For the purposes of this Section, "school facility
12purposes" means the (i) acquisition, development,
13construction, reconstruction, rehabilitation, improvement,
14financing, architectural planning, and installation of capital
15facilities consisting of buildings, structures, and durable
16equipment and for the acquisition and improvement of real
17property and interest in real property required or expected to
18be required in connection with the capital facilities and (ii)
19the payment of bonds or other obligations heretofore or
20hereafter issued, including bonds or other obligations
21heretofore or hereafter issued to refund or to continue to
22refund bonds or other obligations issued, for school facility
23purposes, provided that the taxes levied to pay those bonds are
24abated by the amount of the taxes imposed under this Section
25that are used to pay the bonds. "School-facility purposes" also

 

 

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1includes fire prevention, safety, energy conservation,
2disabled accessibility, school security, and specified repair
3purposes set forth under Section 17-2.11 of this Code.
4    (b) The school board of any school district having a
5population of less than 500,000 inhabitants may impose a tax
6upon all persons engaged in the business of selling tangible
7personal property, other than personal property titled or
8registered with an agency of this State's government, at retail
9in the school district, on the gross receipts from the sales
10made in the course of business, to provide revenue to be used
11exclusively for school facility purposes if a proposition for
12the tax has been submitted to the electors of that school
13district and approved by a majority of those voting on the
14question as provided in subsection (d) of this Section. The tax
15under this Section may be imposed in only one-quarter percent
16increments and may not exceed 1%.
17    This tax must not be imposed on the sale of food for human
18consumption that is to be consumed off the premises where it is
19sold (other than alcoholic beverages, soft drinks, and food
20that has been prepared for immediate consumption) and
21prescription and non-prescription medicines, drugs, medical
22appliances and insulin, urine testing materials, syringes, and
23needles used by diabetics. The Department of Revenue has full
24power to administer and enforce this subsection (b), to collect
25all taxes and penalties due under this subsection (b), to
26dispose of taxes and penalties so collected in the manner

 

 

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1provided in this subsection (b), and to determine all rights to
2credit memoranda arising on account of the erroneous payment of
3a tax or penalty under this subsection (b). The Department
4shall deposit all taxes and penalties collected under this
5subsection (b) into a special fund created for that purpose.
6    In the administration of and compliance with this
7subsection (b), the Department of Revenue and persons who are
8subject to this subsection (b) (i) have the same rights,
9remedies, privileges, immunities, powers, and duties; (ii) are
10subject to the same conditions, restrictions, limitations,
11penalties, and definitions of terms; and (iii) shall employ the
12same modes of procedure as are set forth in Sections 1 through
131o, 2 through 2-70 (in respect to all provisions contained in
14those Sections other than the State rate of tax), 2a through
152h, 3 (except as to the disposition of taxes and penalties
16collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
175l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
18Retailers' Occupation Tax Act and all provisions of the Uniform
19Penalty and Interest Act as if those provisions were set forth
20in this subsection (b).
21    The certificate of registration that is issued by the
22Department of Revenue to a retailer under the Retailers'
23Occupation Tax Act permits the retailer to engage in a business
24that is taxable without registering separately with the
25Department under a resolution under this subsection (b).
26    Persons subject to a tax imposed under the authority of

 

 

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1this subsection (b) may reimburse themselves for their seller's
2tax liability by separately stating that tax as an additional
3charge, which may be stated in combination, in a single amount,
4with State tax that sellers are required to collect under the
5Use Tax Act, pursuant to any bracketed schedules set forth by
6the Department of Revenue.
7    (c) If a tax has been imposed under subsection (b) of this
8Section, then a service occupation tax must also be imposed at
9the same rate upon all persons engaged, in the school district,
10in the business of making sales of service who, as an incident
11to making those sales of service, transfer tangible personal
12property within the school district as an incident to the sale
13of service.
14    This tax must not be imposed on sales of food for human
15consumption that is to be consumed off the premises where it is
16sold (other than alcoholic beverages, soft drinks, and food
17prepared for immediate consumption) and prescription and
18non-prescription medicines, drugs, medical appliances and
19insulin, urine testing materials, syringes, and needles used by
20diabetics.
21    The tax imposed under this subsection (c) and all civil
22penalties that may be assessed as an incident thereof must be
23collected and enforced by the Department of Revenue and
24deposited into a special fund created for that purpose. The
25Department has full power to administer and enforce this
26subsection (c), to collect all taxes and penalties due under

 

 

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1this subsection (c), to dispose of taxes and penalties so
2collected in the manner provided in this subsection (c), and to
3determine all rights to credit memoranda arising on account of
4the erroneous payment of a tax or penalty under this subsection
5(c).
6    In the administration of and compliance with this
7subsection (c), the Department of Revenue and persons who are
8subject to this subsection (c) shall (i) have the same rights,
9remedies, privileges, immunities, powers, and duties; (ii) be
10subject to the same conditions, restrictions, limitations,
11penalties, and definitions of terms; and (iii) employ the same
12modes of procedure as are set forth in Sections 2 (except that
13the reference to the State in the definition of supplier
14maintaining a place of business in this State means the school
15district), 2a through 2d, 3 through 3-50 (in respect to all
16provisions contained in those Sections other than the State
17rate of tax), 4 (except that the reference to the State shall
18be to the school district), 5, 7, 8 (except that the
19jurisdiction to which the tax is a debt to the extent indicated
20in Section 8 is the school district), 9 (except as to the
21disposition of taxes and penalties collected), 10, 11, 12
22(except the reference in Section 12 to Section 2b of the
23Retailers' Occupation Tax Act), 13 (except that any reference
24to the State means the school district), 15, 16, 17, 18, 19,
25and 20 of the Service Occupation Tax Act and all provisions of
26the Uniform Penalty and Interest Act, as fully as if those

 

 

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1provisions were set forth in this subsection (c).
2    Persons subject to a tax imposed under the authority of
3this subsection (c) may reimburse themselves for their
4serviceman's tax liability by separately stating the tax as an
5additional charge, which may be stated in combination, in a
6single amount, with State tax that servicemen are authorized to
7collect under the Service Use Tax Act, pursuant to any
8bracketed schedules set forth by the Department.
9    (d) The taxes under this Section may not be imposed until,
10by resolution of the school board, the question of imposing the
11tax has been submitted to the electors of the school district
12at a regular election and approved by a majority of the
13electors voting on the question. Upon a resolution of the
14school board, the school board must certify the question to the
15proper election authority in accordance with the Election Code.
16    The election authority must submit the question in
17substantially the following form:
 
18    Shall (name of school district) be authorized to impose a
19retailers' occupation tax and a service occupation tax
20(commonly referred to as a "sales tax") at a rate of (insert
21rate) to be used exclusively for school facility purposes?
 
22The election authority must record the votes as "Yes" or "No".
23    If a majority of the electors voting on the question vote
24in the affirmative, then the school district may, thereafter,

 

 

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1impose the tax.
2    (e) The Department of Revenue shall immediately pay over to
3the State Treasurer, ex officio as trustee, all taxes and
4penalties collected under this Section, to be deposited into
5the School District Facility Occupation Tax Fund, which must be
6an unappropriated trust fund held outside the State treasury.
7    On or before the 25th day of each calendar month, the
8Department of Revenue shall prepare and certify to the State
9Comptroller the disbursement of stated sums of money to school
10districts from which retailers or servicemen have paid taxes or
11penalties to the Department during the second preceding
12calendar month. The amount to be paid to each school district
13is equal to the amount (not including credit memoranda)
14collected from the school district under this Section during
15the second preceding calendar month by the Department, (i) less
162% of that amount, which must be deposited into the Tax
17Compliance and Administration Fund and must be used by the
18Department, subject to appropriation, to cover the costs of the
19Department in administering and enforcing the provisions of
20this Section on behalf of the school district; (ii) plus an
21amount that the Department determines is necessary to offset
22any amounts that were erroneously paid to a different taxing
23body; (iii) less an amount equal to the amount of refunds made
24during the second preceding calendar month by the Department on
25behalf of the school district; and (iv) less any amount that
26the Department determines is necessary to offset any amounts

 

 

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1that were payable to a different taxing body but were
2erroneously paid to the school district. When certifying the
3amount of a monthly disbursement to a school district under
4this Section, the Department shall increase or decrease the
5amounts by an amount necessary to offset any miscalculation of
6previous disbursements within the previous 6 months from the
7time a miscalculation is discovered.
8    Within 10 days after receipt by the State Comptroller from
9the Department of Revenue of the disbursement certification to
10school districts provided for in this Section, the State
11Comptroller shall cause the orders to be drawn for the
12respective amounts in accordance with directions contained in
13the certification.
14    If the Department of Revenue determines that a refund
15should be made under this Section to a claimant instead of
16issuing a credit memorandum, then the Department shall notify
17the State Comptroller, who shall cause the order to be drawn
18for the amount specified and to the person named in the
19notification from the Department. The refund must be paid by
20the State Treasurer out of the School District Facility
21Occupation Tax Fund.
22    (f) For the purposes of determining the school district
23whose tax is applicable, a retail sale by a producer of coal or
24another mineral mined in this State is a sale at retail at the
25place where the coal or other mineral mined in this State is
26extracted from the earth. This subsection (f) does not apply to

 

 

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1coal or another mineral if it is delivered or shipped by the
2seller to the purchaser at a point outside this State so that
3the sale is exempt under the Constitution of the United States
4as a sale in interstate or foreign commerce.
5    (g) Nothing in this Section may be construed to authorize a
6school board to impose a tax upon the privilege of engaging in
7any business that under the Constitution of the United States
8may not be made the subject of taxation by this State.
9    (h) If a school board imposes a tax under this Section,
10then the board may, by resolution, discontinue or reduce the
11rate of the tax. If, however, a school board issues bonds that
12are backed by the proceeds of the tax under this Section, then
13the board may not reduce the tax rate or discontinue the tax if
14that rate reduction or discontinuance would inhibit the board's
15ability to pay the principal and interest on those bonds as
16they become due. If the school board reduces the tax rate or
17discontinues the tax, then a referendum must be held in
18accordance with subsection (d) of this Section in order to
19increase the rate of the tax or to reimpose the discontinued
20tax.
21    The results of any election that authorizes a proposition
22to impose a tax under this Section or to change the rate of the
23tax along with a resolution imposing the tax or any resolution
24that lowers the rate or discontinues the tax must be certified
25by the county clerk and filed with the Department of Revenue
26either (i) on or before the first day of April, whereupon the

 

 

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1Department shall proceed to administer and enforce the tax or
2change in the rate as of the first day of July next following
3the filing; or (ii) on or before the first day of October,
4whereupon the Department shall proceed to administer and
5enforce the tax or change in the rate as of the first day of
6January next following the filing.
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.