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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 Local Government Debt Reform Act is amended | ||||||
5 | by changing Section 15 as follows:
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6 | (30 ILCS 350/15) (from Ch. 17, par. 6915)
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7 | Sec. 15. Double-barrelled bonds. Whenever revenue bonds | ||||||
8 | have been
authorized to be issued pursuant to applicable law or | ||||||
9 | whenever there exists
for a governmental unit a revenue source, | ||||||
10 | the procedures set forth in this
Section may be used by a | ||||||
11 | governing body. General obligation bonds may be
issued in lieu | ||||||
12 | of such revenue bonds as authorized, and general obligation
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13 | bonds may be issued payable from any revenue source. Such | ||||||
14 | general
obligation bonds may be referred to as "alternate | ||||||
15 | bonds". Alternate bonds
may be issued without any referendum or | ||||||
16 | backdoor referendum except as
provided in this Section, upon | ||||||
17 | the terms provided in Section 10 of this Act
without reference | ||||||
18 | to other provisions of law, but only upon the conditions
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19 | provided in this Section. Alternate bonds shall not be regarded | ||||||
20 | as or
included in any computation of indebtedness for the | ||||||
21 | purpose of any
statutory provision or limitation except as | ||||||
22 | expressly provided in this Section.
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23 | Such conditions are:
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1 | (a) Alternate bonds shall be issued for a lawful
corporate | ||||||
2 | purpose. If issued in lieu of revenue bonds, alternate bonds
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3 | shall be issued for the purposes for which such revenue bonds | ||||||
4 | shall have
been authorized. If issued payable from a revenue | ||||||
5 | source in the manner
hereinafter provided, which revenue source | ||||||
6 | is limited in its purposes or
applications, then the alternate | ||||||
7 | bonds shall be issued only for such
limited purposes or | ||||||
8 | applications. Alternate bonds may be issued payable
from either | ||||||
9 | enterprise revenues or revenue sources, or both.
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10 | (b) Alternate bonds shall be subject to backdoor | ||||||
11 | referendum. The
provisions of Section 5 of this Act shall apply | ||||||
12 | to such backdoor
referendum, together with the provisions | ||||||
13 | hereof. The authorizing ordinance
shall be published in a | ||||||
14 | newspaper of general circulation in the
governmental unit. | ||||||
15 | Along with or as part of the authorizing ordinance,
there shall | ||||||
16 | be published a notice of (1) the specific number of voters
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17 | required to sign a petition requesting that the issuance of the | ||||||
18 | alternate
bonds be submitted to referendum, (2) the time when | ||||||
19 | such petition must
be filed, (3) the date of the prospective | ||||||
20 | referendum, and
(4), with respect to authorizing ordinances | ||||||
21 | adopted on or after January 1,
1991, a statement that | ||||||
22 | identifies any revenue source that will be used to
pay debt | ||||||
23 | service on the alternate bonds.
The clerk or
secretary of the | ||||||
24 | governmental unit shall make a petition form available to
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25 | anyone requesting one. If no petition is filed with the clerk | ||||||
26 | or secretary
within 30 days of publication of the authorizing |
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1 | ordinance and notice, the
alternate bonds shall be authorized | ||||||
2 | to be issued. But if within this 30
days period, a petition is | ||||||
3 | filed with such clerk or secretary signed by
electors numbering | ||||||
4 | the greater of (i) 7.5% of the registered
voters in the | ||||||
5 | governmental unit or (ii) 200 of those registered voters or
15% | ||||||
6 | of those registered voters, whichever is less,
asking that the | ||||||
7 | issuance of such alternate bonds be submitted to
referendum, | ||||||
8 | the clerk or secretary shall certify such question for
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9 | submission at an election held in accordance with the general | ||||||
10 | election law.
The question on the ballot shall include a | ||||||
11 | statement of any
revenue source that will be used to pay debt | ||||||
12 | service on
the alternate bonds. The alternate bonds shall be | ||||||
13 | authorized to be issued
if a majority of the votes cast on the | ||||||
14 | question at such election are in
favor thereof
provided that | ||||||
15 | notice of the bond referendum, if held before July 1, 1999,
has | ||||||
16 | been given in accordance with the provisions of Section
12-5
of | ||||||
17 | the Election Code
in effect at the time of the bond referendum, | ||||||
18 | at least 10 and not more than
45 days before the date of
the | ||||||
19 | election, notwithstanding the time for publication otherwise | ||||||
20 | imposed by
Section 12-5.
Notices required in connection with | ||||||
21 | the submission of public questions
on or after July 1, 1999 | ||||||
22 | shall be as set forth in Section 12-5 of the Election
Code.
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23 | Backdoor referendum proceedings for bonds and alternate
bonds | ||||||
24 | to be issued in lieu of such bonds may be conducted at the same | ||||||
25 | time.
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26 | (c) To the extent payable from enterprise revenues, such |
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1 | revenues shall
have been determined by the governing body to be | ||||||
2 | sufficient to provide for
or pay in each year to final maturity | ||||||
3 | of such alternate bonds all of the
following: (1) costs of | ||||||
4 | operation and maintenance of the utility or
enterprise, but not | ||||||
5 | including depreciation, (2) debt service on all
outstanding | ||||||
6 | revenue bonds payable from such enterprise revenues, (3) all
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7 | amounts required to meet any fund or account requirements with | ||||||
8 | respect to
such outstanding revenue bonds, (4) other | ||||||
9 | contractual or tort liability
obligations, if any, payable from | ||||||
10 | such enterprise revenues, and (5) in each
year, an amount not | ||||||
11 | less than 1.25 times debt service of all (i) alternate
bonds | ||||||
12 | payable from such enterprise revenues previously issued and
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13 | outstanding and (ii) alternate bonds proposed to be issued.
To | ||||||
14 | the extent
payable from one or more revenue sources, such | ||||||
15 | sources shall have been
determined by the governing body to | ||||||
16 | provide in each year, an amount not
less than 1.25 times debt | ||||||
17 | service of all alternate bonds payable from such
revenue | ||||||
18 | sources previously issued and outstanding and alternate bonds
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19 | proposed to be issued.
The 1.25 figure in the preceding | ||||||
20 | sentence shall be reduced to 1.10 if the
revenue source is a | ||||||
21 | governmental revenue source.
The conditions enumerated in this | ||||||
22 | subsection (c)
need not be met for that amount of debt service | ||||||
23 | provided for by the setting
aside of proceeds of bonds or other | ||||||
24 | moneys at the time of the delivery of
such bonds. | ||||||
25 | Notwithstanding any other provision of this Section, a backdoor | ||||||
26 | referendum is not required if the proceeds backing the debt are |
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1 | realized from revenues obtained from the County School Facility | ||||||
2 | Occupation Tax Law under Section 5-1006.7 of the Counties Code.
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3 | (c-1) In the case of alternate bonds issued as variable | ||||||
4 | rate bonds
(including
refunding bonds), debt service shall be | ||||||
5 | projected based on the rate for the
most recent
date shown in | ||||||
6 | the 20 G.O. Bond Index of average municipal bond yields as
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7 | published in
the most recent edition of The Bond Buyer | ||||||
8 | published in New York, New York (or
any
successor publication | ||||||
9 | or index, or if such publication or index is no longer
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10 | published,
then any index of long-term municipal tax-exempt | ||||||
11 | bond yields selected by the
governmental unit), as of the date | ||||||
12 | of determination referred to in subsection (c) of this
Section. | ||||||
13 | Any interest or fees that may be payable to the provider of a | ||||||
14 | letter of credit, line
of credit, surety bond, bond insurance, | ||||||
15 | or other credit enhancement relating to such
alternate bonds | ||||||
16 | and any fees that may be payable to any remarketing agent need | ||||||
17 | not be
taken into account for purposes of such projection. If | ||||||
18 | the governmental unit enters into
an agreement in connection | ||||||
19 | with such alternate bonds at the time of issuance
thereof
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20 | pursuant to which the governmental unit agrees for a specified | ||||||
21 | period of time
to pay an
amount calculated at an agreed-upon | ||||||
22 | rate or index based on a notional amount
and the other party | ||||||
23 | agrees to pay the governmental unit an amount calculated at
an | ||||||
24 | agreed-upon rate or index based on such notional amount, | ||||||
25 | interest
shall be projected for such specified period of time | ||||||
26 | on the basis of the
agreed-upon rate
payable by the |
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1 | governmental unit.
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2 | (d) The determination of the sufficiency of enterprise | ||||||
3 | revenues or a
revenue source, as applicable, shall be supported | ||||||
4 | by reference to the most
recent audit of the governmental unit, | ||||||
5 | which shall be for a fiscal year
ending not earlier than 18 | ||||||
6 | months previous to the time of issuance of the
alternate bonds. | ||||||
7 | If such audit does not adequately show such enterprise
revenues | ||||||
8 | or revenue source, as applicable, or if such enterprise | ||||||
9 | revenues
or revenue source, as applicable, are shown to be | ||||||
10 | insufficient, then the
determination of sufficiency shall be | ||||||
11 | supported by the report of an
independent accountant or | ||||||
12 | feasibility analyst, the latter having a national
reputation
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13 | for expertise in such matters, demonstrating the sufficiency of | ||||||
14 | such
revenues and explaining, if appropriate, by what means the | ||||||
15 | revenues will be
greater than as shown in the audit. Whenever | ||||||
16 | such sufficiency is
demonstrated by reference to a schedule of | ||||||
17 | higher rates or charges for
enterprise revenues or a higher tax | ||||||
18 | imposition for a revenue source, such
higher rates, charges or | ||||||
19 | taxes shall have been properly imposed by an
ordinance adopted | ||||||
20 | prior to the time of delivery of alternate bonds. The
reference | ||||||
21 | to and acceptance of an audit or report, as the case may be, | ||||||
22 | and
the determination of the governing body as to sufficiency | ||||||
23 | of enterprise
revenues or a revenue source shall be conclusive | ||||||
24 | evidence that the
conditions of this Section have been met and | ||||||
25 | that the alternate bonds
are valid.
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26 | (e) The enterprise revenues or revenue source, as |
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1 | applicable, shall be
in fact pledged to the payment of the | ||||||
2 | alternate bonds; and the governing
body shall covenant, to the | ||||||
3 | extent it is empowered to do so, to provide
for, collect and | ||||||
4 | apply such enterprise revenues or revenue source, as
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5 | applicable, to the payment of the alternate bonds and the | ||||||
6 | provision of
not less than an additional .25 (or .10 for | ||||||
7 | governmental revenue sources)
times debt service. The pledge | ||||||
8 | and
establishment of rates or charges for enterprise revenues, | ||||||
9 | or the
imposition of taxes in a given rate or amount, as | ||||||
10 | provided in this Section
for alternate bonds, shall constitute | ||||||
11 | a continuing obligation of the
governmental unit with respect | ||||||
12 | to such establishment or imposition and a
continuing | ||||||
13 | appropriation of the amounts received. All covenants relating
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14 | to alternate bonds and the conditions and obligations imposed | ||||||
15 | by this
Section are enforceable by any bondholder of alternate | ||||||
16 | bonds affected, any
taxpayer of the governmental unit, and the | ||||||
17 | People of the State of Illinois
acting through the Attorney | ||||||
18 | General or any designee, and in the event that
any such action | ||||||
19 | results in an order finding that the governmental unit has
not | ||||||
20 | properly set rates or charges or imposed taxes to the extent it | ||||||
21 | is
empowered to do so or collected and applied enterprise | ||||||
22 | revenues or any
revenue source, as applicable, as required by | ||||||
23 | this Act, the plaintiff in
any such action shall be awarded | ||||||
24 | reasonable attorney's fees. The intent is
that such enterprise | ||||||
25 | revenues or revenue source, as applicable, shall be
sufficient | ||||||
26 | and shall be applied to the payment of debt service on such
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1 | alternate bonds so that taxes need not be levied, or if levied | ||||||
2 | need not be
extended, for such payment. Nothing in this Section | ||||||
3 | shall inhibit or
restrict the authority of a governing body to | ||||||
4 | determine the lien priority
of any bonds, including alternate | ||||||
5 | bonds, which may be issued with respect
to any enterprise | ||||||
6 | revenues or revenue source.
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7 | In the event that alternate bonds shall have been issued | ||||||
8 | and taxes, other
than a designated revenue source, shall have | ||||||
9 | been extended pursuant to the
general obligation, full faith | ||||||
10 | and credit promise supporting such alternate
bonds, then the | ||||||
11 | amount of such alternate bonds then outstanding shall be
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12 | included in the computation of indebtedness of the governmental | ||||||
13 | unit for
purposes of all statutory provisions or limitations | ||||||
14 | until such time as an
audit of the governmental unit shall show | ||||||
15 | that the alternate bonds have
been paid from the enterprise | ||||||
16 | revenues or revenue source, as applicable,
pledged thereto for | ||||||
17 | a complete fiscal year.
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18 | Alternate bonds may be issued to refund or advance refund | ||||||
19 | alternate bonds
without meeting any of the conditions set forth | ||||||
20 | in this Section, except
that the term of the refunding bonds | ||||||
21 | shall not be longer than the term of
the refunded bonds and | ||||||
22 | that the debt service payable in any year on the
refunding | ||||||
23 | bonds shall not exceed the debt service payable in such year on
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24 | the refunded bonds.
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25 | Once issued, alternate bonds shall be and forever remain | ||||||
26 | until paid or
defeased the general obligation of the |
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1 | governmental unit, for the payment
of which its full faith and | ||||||
2 | credit are pledged, and shall be payable from
the levy of taxes | ||||||
3 | as is provided in this Act for general obligation bonds.
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4 | The changes made by this amendatory Act of 1990 do not | ||||||
5 | affect the
validity of bonds authorized before September 1, | ||||||
6 | 1990.
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7 | (Source: P.A. 95-675, eff. 10-11-07.)
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8 | Section 10. The Counties Code is amended by changing | ||||||
9 | Section 5-1006.7 as follows: | ||||||
10 | (55 ILCS 5/5-1006.7) | ||||||
11 | Sec. 5-1006.7. School facility occupation taxes. | ||||||
12 | (a) In The county board of any county , may impose a tax | ||||||
13 | shall be imposed upon all persons engaged in the business of | ||||||
14 | selling tangible personal property, other than personal | ||||||
15 | property titled or registered with an agency of this State's | ||||||
16 | government, at retail in the county on the gross receipts from | ||||||
17 | the sales made in the course of business to provide revenue to | ||||||
18 | be used exclusively for school facility purposes if a | ||||||
19 | proposition for the tax has been submitted to the electors of | ||||||
20 | that county and approved by a majority of those voting on the | ||||||
21 | question as provided in subsection (c). The tax under this | ||||||
22 | Section shall may be imposed only in one-quarter percent | ||||||
23 | increments and may not exceed 1%. | ||||||
24 | This additional tax may not be imposed on the sale of food |
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1 | for human consumption that is to be consumed off the premises | ||||||
2 | where it is sold (other than alcoholic beverages, soft drinks, | ||||||
3 | and food that has been prepared for immediate consumption) and | ||||||
4 | prescription and non-prescription medicines, drugs, medical | ||||||
5 | appliances and insulin, urine testing materials, syringes and | ||||||
6 | needles used by diabetics.
The Department of Revenue has full | ||||||
7 | power to administer and enforce this subsection, to collect all | ||||||
8 | taxes and penalties due under this subsection, to dispose of | ||||||
9 | taxes and penalties so collected in the manner provided in this | ||||||
10 | subsection, and to determine all rights to credit memoranda | ||||||
11 | arising on account of the erroneous payment of a tax or penalty | ||||||
12 | under this subsection. The Department shall deposit all taxes | ||||||
13 | and penalties collected under this subsection into a special | ||||||
14 | fund created for that purpose. | ||||||
15 | In the administration of and compliance with this | ||||||
16 | subsection, the Department and persons who are subject to this | ||||||
17 | subsection (i) have the same rights, remedies, privileges, | ||||||
18 | immunities, powers, and duties, (ii) are subject to the same | ||||||
19 | conditions, restrictions, limitations, penalties, and | ||||||
20 | definitions of terms, and (iii) shall employ the same modes of | ||||||
21 | procedure as are set forth in Sections 1 through 1o, 2 through | ||||||
22 | 2-70 (in respect to all provisions contained in those Sections | ||||||
23 | other than the State rate of tax), 2a through 2h, 3 (except as | ||||||
24 | to the disposition of taxes and penalties collected), 4, 5, 5a, | ||||||
25 | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, | ||||||
26 | 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act |
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1 | and all provisions of the Uniform Penalty and Interest Act as | ||||||
2 | if those provisions were set forth in this subsection. | ||||||
3 | The certificate of registration that is issued by the | ||||||
4 | Department to a retailer under the Retailers' Occupation Tax | ||||||
5 | Act permits the retailer to engage in a business that is | ||||||
6 | taxable without registering separately with the Department | ||||||
7 | under an ordinance or resolution under this subsection. | ||||||
8 | Persons subject to any tax imposed under the authority | ||||||
9 | granted in this subsection may reimburse themselves for their | ||||||
10 | seller's tax liability by separately stating that tax as an | ||||||
11 | additional charge, which may be stated in combination, in a | ||||||
12 | single amount, with State tax that sellers are required to | ||||||
13 | collect under the Use Tax Act, pursuant to any bracketed | ||||||
14 | schedules set forth by the Department. | ||||||
15 | (b) If a tax has been imposed under subsection (a), then a | ||||||
16 | service occupation tax must also be imposed at the same rate | ||||||
17 | upon all persons engaged, in the county, in the business of | ||||||
18 | making sales of service, who, as an incident to making those | ||||||
19 | sales of service, transfer tangible personal property within | ||||||
20 | the county as an incident to a sale of service. | ||||||
21 | This tax may not be imposed on sales of food for human | ||||||
22 | consumption that is to be consumed off the premises where it is | ||||||
23 | sold (other than alcoholic beverages, soft drinks, and food | ||||||
24 | prepared for immediate consumption) and prescription and | ||||||
25 | non-prescription medicines, drugs, medical appliances and | ||||||
26 | insulin, urine testing materials, syringes, and needles used by |
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1 | diabetics. | ||||||
2 | The tax imposed under this subsection and all civil | ||||||
3 | penalties that may be assessed as an incident thereof shall be | ||||||
4 | collected and enforced by the Department and deposited into a | ||||||
5 | special fund created for that purpose. The Department has full | ||||||
6 | power to administer and enforce this subsection, to collect all | ||||||
7 | taxes and penalties due under this subsection, to dispose of | ||||||
8 | taxes and penalties so collected in the manner provided in this | ||||||
9 | subsection, and to determine all rights to credit memoranda | ||||||
10 | arising on account of the erroneous payment of a tax or penalty | ||||||
11 | under this subsection. | ||||||
12 | In the administration of and compliance with this | ||||||
13 | subsection, the Department and persons who are subject to this | ||||||
14 | subsection shall (i) have the same rights, remedies, | ||||||
15 | privileges, immunities, powers and duties, (ii) be subject to | ||||||
16 | the same conditions, restrictions, limitations, penalties and | ||||||
17 | definition of terms, and (iii) employ the same modes of | ||||||
18 | procedure as are set forth in Sections 2 (except that that | ||||||
19 | reference to State in the definition of supplier maintaining a | ||||||
20 | place of business in this State means the county), 2a through | ||||||
21 | 2d, 3 through 3-50 (in respect to all provisions contained in | ||||||
22 | those Sections other than the State rate of tax), 4 (except | ||||||
23 | that the reference to the State shall be to the county), 5, 7, | ||||||
24 | 8 (except that the jurisdiction to which the tax is a debt to | ||||||
25 | the extent indicated in that Section 8 is the county), 9 | ||||||
26 | (except as to the disposition of taxes and penalties |
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1 | collected), 10, 11, 12 (except the reference therein to Section | ||||||
2 | 2b of the Retailers' Occupation Tax Act), 13 (except that any | ||||||
3 | reference to the State means the county), Section 15, 16, 17, | ||||||
4 | 18, 19, and 20 of the Service Occupation Tax Act and all | ||||||
5 | provisions of the Uniform Penalty and Interest Act, as fully as | ||||||
6 | if those provisions were set forth herein. | ||||||
7 | Persons subject to any tax imposed under the authority | ||||||
8 | granted in this subsection may reimburse themselves for their | ||||||
9 | serviceman's tax liability by separately stating the tax as an | ||||||
10 | additional charge, which may be stated in combination, in a | ||||||
11 | single amount, with State tax that servicemen are authorized to | ||||||
12 | collect under the Service Use Tax Act, pursuant to any | ||||||
13 | bracketed schedules set forth by the Department. | ||||||
14 | (c) The tax under this Section may not be imposed until , by | ||||||
15 | ordinance or resolution of the county board, the question of | ||||||
16 | imposing the tax has been submitted to the electors of the | ||||||
17 | county at a regular election and approved by a majority of the | ||||||
18 | electors voting on the question. For all regular elections held | ||||||
19 | prior to the effective date of this amendatory Act of the 97th | ||||||
20 | General Assembly, upon Upon a resolution by the county board or | ||||||
21 | a resolution by school district boards that represent at least | ||||||
22 | 51% of the student enrollment within the county, the county | ||||||
23 | board must certify the question to the proper election | ||||||
24 | authority in accordance with the Election Code. | ||||||
25 | For all regular elections held prior to the effective date | ||||||
26 | of this amendatory Act of the 97th General Assembly, the The |
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1 | election authority must submit the question in substantially | ||||||
2 | the following form: | ||||||
3 | Shall (name of county) be authorized to impose a | ||||||
4 | retailers' occupation tax and a service occupation tax | ||||||
5 | (commonly referred to as a "sales tax") at a rate of | ||||||
6 | (insert rate) to be used exclusively for school facility | ||||||
7 | purposes? | ||||||
8 | The election authority must record the votes as "Yes" or "No". | ||||||
9 | If a majority of the electors voting on the question vote | ||||||
10 | in the affirmative, then the county may, thereafter, impose the | ||||||
11 | tax. | ||||||
12 | For all regular elections held on or after the effective | ||||||
13 | date of this amendatory Act of the 97th General Assembly, the | ||||||
14 | regional superintendent of schools for the county must, upon | ||||||
15 | receipt of a resolution or resolutions of school district | ||||||
16 | boards that represent more than 50% of the student enrollment | ||||||
17 | within the county, certify the question to the proper election | ||||||
18 | authority for submission to the electors of the county at the | ||||||
19 | next regular election at which the question lawfully may be | ||||||
20 | submitted to the electors, all in accordance with the Election | ||||||
21 | Code. | ||||||
22 | For all regular elections held on or after the effective | ||||||
23 | date of this amendatory Act of the 97th General Assembly, the | ||||||
24 | election authority must submit the question in substantially | ||||||
25 | the following form: | ||||||
26 | Shall a retailers' occupation tax and a service |
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| |||||||
1 | occupation tax (commonly referred to as a "sales tax") be | ||||||
2 | imposed in (name of county) at a rate of (insert rate) to | ||||||
3 | be used exclusively for school facility purposes? | ||||||
4 | The election authority must record the votes as "Yes" or "No". | ||||||
5 | If a majority of the electors voting on the question vote | ||||||
6 | in the affirmative, then the tax shall be imposed at the rate | ||||||
7 | set forth in the question. | ||||||
8 | For the purposes of this subsection (c), "enrollment" means | ||||||
9 | the head count of the students residing in the county on the | ||||||
10 | last school day of September of each year, which must be | ||||||
11 | reported on the Illinois State Board of Education Public School | ||||||
12 | Fall Enrollment/Housing Report.
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13 | (d) The Department shall immediately pay over to the State | ||||||
14 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
15 | collected under this Section to be deposited into the School | ||||||
16 | Facility Occupation Tax Fund, which shall be an unappropriated | ||||||
17 | trust fund held outside the State treasury. | ||||||
18 | On or before the 25th day of each calendar month, the | ||||||
19 | Department shall prepare and certify to the Comptroller the | ||||||
20 | disbursement of stated sums of money to the regional | ||||||
21 | superintendents of schools in counties from which retailers or | ||||||
22 | servicemen have paid taxes or penalties to the Department | ||||||
23 | during the second preceding calendar month. The amount to be | ||||||
24 | paid to each regional superintendent of schools and disbursed | ||||||
25 | to him or her in accordance with 3-14.31 of the School Code, is | ||||||
26 | equal to the amount (not including credit memoranda) collected |
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1 | from the county under this Section during the second preceding | ||||||
2 | calendar month by the Department, (i) less 2% of that amount, | ||||||
3 | which shall be deposited into the Tax Compliance and | ||||||
4 | Administration Fund and shall be used by the Department, | ||||||
5 | subject to appropriation, to cover the costs of the Department | ||||||
6 | in administering and enforcing the provisions of this Section, | ||||||
7 | on behalf of the county, (ii) plus an amount that the | ||||||
8 | Department determines is necessary to offset any amounts that | ||||||
9 | were erroneously paid to a different taxing body; (iii) less an | ||||||
10 | amount equal to the amount of refunds made during the second | ||||||
11 | preceding calendar month by the Department on behalf of the | ||||||
12 | county; and (iv) less any amount that the Department determines | ||||||
13 | is necessary to offset any amounts that were payable to a | ||||||
14 | different taxing body but were erroneously paid to the county. | ||||||
15 | When certifying the amount of a monthly disbursement to a | ||||||
16 | regional superintendent of schools under this Section, the | ||||||
17 | Department shall increase or decrease the amounts by an amount | ||||||
18 | necessary to offset any miscalculation of previous | ||||||
19 | disbursements within the previous 6 months from the time a | ||||||
20 | miscalculation is discovered. | ||||||
21 | Within 10 days after receipt by the Comptroller from the | ||||||
22 | Department of the disbursement certification to the regional | ||||||
23 | superintendents of the schools provided for in this Section, | ||||||
24 | the Comptroller shall cause the orders to be drawn for the | ||||||
25 | respective amounts in accordance with directions contained in | ||||||
26 | the certification. |
| |||||||
| |||||||
1 | If the Department determines that a refund should be made | ||||||
2 | under this Section to a claimant instead of issuing a credit | ||||||
3 | memorandum, then the Department shall notify the Comptroller, | ||||||
4 | who shall cause the order to be drawn for the amount specified | ||||||
5 | and to the person named in the notification from the | ||||||
6 | Department. The refund shall be paid by the Treasurer out of | ||||||
7 | the School Facility Occupation Tax Fund.
| ||||||
8 | (e) For the purposes of determining the local governmental | ||||||
9 | unit whose tax is applicable, a retail sale by a producer of | ||||||
10 | coal or another mineral mined in Illinois is a sale at retail | ||||||
11 | at the place where the coal or other mineral mined in Illinois | ||||||
12 | is extracted from the earth. This subsection does not apply to | ||||||
13 | coal or another mineral when it is delivered or shipped by the | ||||||
14 | seller to the purchaser at a point outside Illinois so that the | ||||||
15 | sale is exempt under the United States Constitution as a sale | ||||||
16 | in interstate or foreign commerce. | ||||||
17 | (f) Nothing in this Section may be construed to authorize a | ||||||
18 | county board to impose a tax to be imposed upon the privilege | ||||||
19 | of engaging in any business that under the Constitution of the | ||||||
20 | United States may not be made the subject of taxation by this | ||||||
21 | State. | ||||||
22 | (g) If a county board imposes a tax under this Section | ||||||
23 | pursuant to a referendum held before the effective date of this | ||||||
24 | amendatory Act of the 97th General Assembly at a rate below the | ||||||
25 | rate set forth in the question approved by a majority of | ||||||
26 | electors of that county voting on the question as provided in |
| |||||||
| |||||||
1 | subsection (c), then the county board may, by ordinance, | ||||||
2 | increase the rate of the tax up to the rate set forth in the | ||||||
3 | question approved by a majority of electors of that county | ||||||
4 | voting on the question as provided in subsection (c). If a | ||||||
5 | county board imposes a tax under this Section pursuant to a | ||||||
6 | referendum held before the effective date of this amendatory | ||||||
7 | Act of the 97th General Assembly , then the board may, by | ||||||
8 | ordinance, discontinue or reduce the rate of the tax. If a tax | ||||||
9 | is imposed under this Section pursuant to a referendum held on | ||||||
10 | or after the effective date of this amendatory Act of the 97th | ||||||
11 | General Assembly, then the county board may reduce or | ||||||
12 | discontinue the tax, but only in accordance with subsection | ||||||
13 | (h-5) of this Section. If, however, a school board issues bonds | ||||||
14 | that are secured backed by the proceeds of the tax under this | ||||||
15 | Section, then the county board may not reduce the tax rate or | ||||||
16 | discontinue the tax if that rate reduction or discontinuance | ||||||
17 | would adversely affect inhibit the school board's ability to | ||||||
18 | pay the principal and interest on those bonds as they become | ||||||
19 | due or necessitate the extension of additional property taxes | ||||||
20 | to pay the principal and interest on those bonds . If the county | ||||||
21 | board reduces the tax rate or discontinues the tax, then a | ||||||
22 | referendum must be held in accordance with subsection (c) of | ||||||
23 | this Section in order to increase the rate of the tax or to | ||||||
24 | reimpose the discontinued tax. | ||||||
25 | The results of any election that imposes, reduces, or | ||||||
26 | discontinues authorizes a proposition to impose a tax under |
| |||||||
| |||||||
1 | this Section must be certified by the election authority, and | ||||||
2 | or to change the rate of the tax along with an ordinance | ||||||
3 | imposing the tax, or any ordinance that increases or lowers the | ||||||
4 | rate or discontinues the tax , must be certified by the county | ||||||
5 | clerk and , in each case, filed with the Illinois Department of | ||||||
6 | Revenue either (i) on or before the first day of April, | ||||||
7 | whereupon the Department shall proceed to administer and | ||||||
8 | enforce the tax or change in the rate as of the first day of | ||||||
9 | July next following the filing; or (ii) on or before the first | ||||||
10 | day of October, whereupon the Department shall proceed to | ||||||
11 | administer and enforce the tax or change in the rate as of the | ||||||
12 | first day of January next following the filing. | ||||||
13 | (h) For purposes of this Section, "school facility | ||||||
14 | purposes" means (i) the acquisition, development, | ||||||
15 | construction, reconstruction, rehabilitation, improvement, | ||||||
16 | financing, architectural planning, and installation of capital | ||||||
17 | facilities consisting of buildings, structures, and durable | ||||||
18 | equipment and for the acquisition and improvement of real | ||||||
19 | property and interest in real property required, or expected to | ||||||
20 | be required, in connection with the capital facilities and (ii) | ||||||
21 | the payment of bonds or other obligations heretofore or | ||||||
22 | hereafter issued, including bonds or other obligations | ||||||
23 | heretofore or hereafter issued to refund or to continue to | ||||||
24 | refund bonds or other obligations issued, for school facility | ||||||
25 | purposes, provided that the taxes levied to pay those bonds are | ||||||
26 | abated by the amount of the taxes imposed under this Section |
| |||||||
| |||||||
1 | that are used to pay those bonds . "School-facility purposes" | ||||||
2 | also includes fire prevention, safety, energy conservation, | ||||||
3 | disabled accessibility, school security, and specified repair | ||||||
4 | purposes set forth under Section 17-2.11 of the School Code. | ||||||
5 | (h-5) A county board in a county where a tax has been | ||||||
6 | imposed under this Section pursuant to a referendum held on or | ||||||
7 | after the effective date of this amendatory Act of the 97th | ||||||
8 | General Assembly may, by ordinance or resolution, submit to the | ||||||
9 | voters of the county the question of reducing or discontinuing | ||||||
10 | the tax. In the ordinance or resolution, the county board shall | ||||||
11 | certify the question to the proper election authority in | ||||||
12 | accordance with the Election Code. The election authority must | ||||||
13 | submit the question in substantially the following form: | ||||||
14 | Shall the school facility retailers' occupation tax | ||||||
15 | and service occupation tax (commonly referred to as the | ||||||
16 | "school facility sales tax") currently imposed in (name of | ||||||
17 | county) at a rate of (insert rate) be (reduced to (insert | ||||||
18 | rate))(discontinued)? | ||||||
19 | If a majority of the electors voting on the question vote in | ||||||
20 | the affirmative, then, subject to the provisions of subsection | ||||||
21 | (g) of this Section, the tax shall be reduced or discontinued | ||||||
22 | as set forth in the question. | ||||||
23 | (i) This Section does not apply to Cook County. | ||||||
24 | (j) This Section may be cited as the County School Facility | ||||||
25 | Occupation Tax Law.
| ||||||
26 | (Source: P.A. 95-675, eff. 10-11-07.) |
| |||||||
| |||||||
1 | Section 15. The School Code is amended by changing Section | ||||||
2 | 10-22.36 as follows:
| ||||||
3 | (105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)
| ||||||
4 | Sec. 10-22.36. Buildings for school purposes. To build or | ||||||
5 | purchase a building for school classroom or
instructional | ||||||
6 | purposes upon the approval of a majority of the voters upon the
| ||||||
7 | proposition at a referendum held for such purpose or in | ||||||
8 | accordance with
Section 17-2.11, 19-3.5, or 19-3.10. The board | ||||||
9 | may initiate such referendum by resolution.
The board shall | ||||||
10 | certify the resolution and proposition to the proper
election | ||||||
11 | authority for submission in accordance with the general | ||||||
12 | election law.
| ||||||
13 | The questions of building one or more new buildings for | ||||||
14 | school
purposes or office facilities, and issuing bonds for the | ||||||
15 | purpose of
borrowing money to purchase one or more buildings or | ||||||
16 | sites for such
buildings or office sites, to build one or more | ||||||
17 | new buildings for school
purposes or office facilities or to | ||||||
18 | make additions and improvements to
existing school buildings, | ||||||
19 | may be combined into one or more propositions
on the ballot.
| ||||||
20 | Before erecting, or purchasing or remodeling such a | ||||||
21 | building the
board shall submit the plans and specifications | ||||||
22 | respecting heating,
ventilating, lighting, seating, water | ||||||
23 | supply, toilets and safety against
fire to the regional | ||||||
24 | superintendent of schools having supervision and
control over |
| |||||||
| |||||||
1 | the district, for approval in accordance with Section 2-3.12.
| ||||||
2 | Notwithstanding any of the foregoing, no referendum shall | ||||||
3 | be required
if the purchase, construction, or building of any
| ||||||
4 | such
building is completed (1) occurs while the building is | ||||||
5 | being
leased by the school district or (2) is paid with with | ||||||
6 | the expenditure of (A) funds
derived from the sale or | ||||||
7 | disposition of other buildings, land, or
structures of the | ||||||
8 | school district or (B) funds received (i) as a
grant under the
| ||||||
9 | School Construction Law , or (ii) as gifts or donations,
| ||||||
10 | provided that no funds to purchase, construct, or build | ||||||
11 | complete such building, other than lease
payments, are
derived | ||||||
12 | from the district's bonded indebtedness or the tax levy of
the
| ||||||
13 | district , or (iii) from the County School Facility Occupation | ||||||
14 | Tax Law under Section 5-1006.7 of the Counties Code . | ||||||
15 | Notwithstanding any of the foregoing, no referendum shall | ||||||
16 | be required if the purchase, construction, or building of any | ||||||
17 | such building is paid with funds received from the County | ||||||
18 | School Facility Occupation Tax Law under Section 5-1006.7 of | ||||||
19 | the Counties Code or from the proceeds of bonds or other debt | ||||||
20 | obligations secured by revenues obtained from that Law.
| ||||||
21 | (Source: P.A. 95-675, eff. 10-11-07; 96-517, eff. 8-14-09.)
| ||||||
22 | Section 99. Effective date. This Act takes effect upon | ||||||
23 | becoming law. |