Sen. Toi W. Hutchinson
Filed: 4/24/2012
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1 | AMENDMENT TO SENATE BILL 2652
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2 | AMENDMENT NO. ______. Amend Senate Bill 2652 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 1. Short title. This Article may be cited as the | ||||||
5 | Regional Cooperation and Smart Growth in Eastern Will County | ||||||
6 | Act. | ||||||
7 | Section 5. Findings and purpose. | ||||||
8 | (1) The purpose of this Act is promoting responsible | ||||||
9 | growth, regional cooperation, a regional approach to land use | ||||||
10 | planning and design standards, revenue sharing among member | ||||||
11 | entities, and preserving and enhancing the quality of life | ||||||
12 | within the District. | ||||||
13 | (2) The south suburban airport to be sited in eastern Will | ||||||
14 | County, Illinois, will generate development in and around | ||||||
15 | surrounding jurisdictions. This development will have a | ||||||
16 | significant impact upon the region and will provide burdens as |
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1 | well as benefits upon existing infrastructure. These burdens | ||||||
2 | and benefits need to be shared and apportioned equitably. | ||||||
3 | (3) Cooperation among the surrounding local governments | ||||||
4 | and agencies will support economic development and increase the | ||||||
5 | potential benefits of the airport while limiting the adverse | ||||||
6 | impacts upon the region. Sharing of certain revenues among the | ||||||
7 | municipal members of the District will encourage cooperation, | ||||||
8 | promote a regional approach to land use planning, and assist | ||||||
9 | each member in dealing with adverse impact upon their | ||||||
10 | municipality. | ||||||
11 | (4) It is also a purpose of this Act to ensure that future | ||||||
12 | land uses within the area designated as the Eastern Will County | ||||||
13 | Development District are compatible with the airport and its | ||||||
14 | operations so that future operations and growth are not unduly | ||||||
15 | constrained. | ||||||
16 | (5) This Act creates an entity, entitled the Eastern Will | ||||||
17 | County Development District, to implement the purpose of this | ||||||
18 | Act. The District should have adequate powers to achieve its | ||||||
19 | goals and objectives, to be self-supporting, and to raise | ||||||
20 | revenue in order to assist local governments address negative | ||||||
21 | impacts upon infrastructure.
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22 | Section 10. Definitions. As used in this Act: | ||||||
23 | "Airport" or "south suburban airport" means a south
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24 | suburban airport, as defined by the Federal Aviation
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25 | Administration, located in eastern Will County, Illinois. |
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1 | "Airport authority" means an authority created to
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2 | establish and maintain a south suburban airport located in
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3 | eastern Will County, Illinois. | ||||||
4 | "Airport-dependent uses" means uses that are typically | ||||||
5 | found on or near an airport and must, by the nature of their | ||||||
6 | operations, services, or products, be located on an airport or | ||||||
7 | have direct and immediate access to an airport or airport | ||||||
8 | runway. Such uses include, but are not limited to, airport | ||||||
9 | terminals and control towers; airport runways, taxiways, taxi | ||||||
10 | lanes, aircraft parking lanes, and auxiliary roads; hangars; | ||||||
11 | aircraft rescue and firefighting facilities; air cargo | ||||||
12 | storage, but not large distribution facilities; aircraft | ||||||
13 | maintenance, washing, and repair shops; restaurants and hotels | ||||||
14 | within a terminal; airline catering services; express mail and | ||||||
15 | package sorting facilities, aviation fuel farms and services; | ||||||
16 | aircraft testing facilities; airport administrative offices; | ||||||
17 | airport authority offices and maintenance facilities; on-site | ||||||
18 | parking; corporate facilities, including aircraft storage and | ||||||
19 | operations; and any other use deemed to be necessary for the | ||||||
20 | flight operation of the airport. | ||||||
21 | "Board" means the Board of Directors of the Eastern Will | ||||||
22 | County Development District. | ||||||
23 | "Compatible land use" means any use of lands, buildings, | ||||||
24 | and structures which is harmonious to the uses and activities | ||||||
25 | being conducted on the adjoining lands and properties and which | ||||||
26 | does not adversely affect or unreasonably impact any use or |
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1 | enjoyment of the adjoined land. | ||||||
2 | "County" means Will County. | ||||||
3 | "District" means the Eastern Will County Development | ||||||
4 | District. | ||||||
5 | "District Land Use Plan" means a written statement of land | ||||||
6 | use policies, goals, and objectives, together with maps, | ||||||
7 | graphs, charts, illustrations or any other form of written or | ||||||
8 | visual communication, as appropriate, that is adopted by the | ||||||
9 | District. | ||||||
10 | "Member entities" means the villages of Beecher, Crete, | ||||||
11 | Monee, Peotone, University Park, the County of Will, and any | ||||||
12 | new municipality incorporated under the laws of the State of | ||||||
13 | Illinois which becomes a member of the Eastern Will County | ||||||
14 | Development District. | ||||||
15 | "Member villages" means the villages of Beecher, Crete, | ||||||
16 | Monee, Peotone, and University Park and any new municipality | ||||||
17 | incorporated under the laws of the State of Illinois and | ||||||
18 | located entirely within the boundaries of the Eastern Will | ||||||
19 | County Development District. | ||||||
20 | Section 15. Creation of District. | ||||||
21 | (a) The Eastern Will County Development District is created | ||||||
22 | as a political subdivision, body politic, and municipal | ||||||
23 | corporation. The territorial jurisdiction of the District is | ||||||
24 | the rectangular geographic area within the following | ||||||
25 | boundaries: commencing at the southwest corner of Peotone |
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1 | Township and the southern boundary line of Will County, East to | ||||||
2 | the Indiana state line, then north to a line one mile south of | ||||||
3 | the Northern Will-Cook County line, then west to the western | ||||||
4 | boundary line of Green Garden and Peotone townships, then south | ||||||
5 | to the southern boundary of Will County. | ||||||
6 | (b) The governing and administrative powers of the District | ||||||
7 | are vested in its Board of Directors, consisting of one member | ||||||
8 | appointed by the President of the Village of Beecher with the | ||||||
9 | consent of the Village Board, one member appointed by the | ||||||
10 | President of the Village of Crete with the consent of the | ||||||
11 | Village Board, one member appointed by the President of the | ||||||
12 | Village of Monee with the consent of the Village Board, one | ||||||
13 | member appointed by the President of the Village of Peotone | ||||||
14 | with the consent of the Village Board, one member appointed by | ||||||
15 | the Mayor of the Village of University Park with the consent of | ||||||
16 | the Village Board, one member appointed by the County Executive | ||||||
17 | of Will County with the consent of the County Board, and one | ||||||
18 | member appointed by the governing body of the airport | ||||||
19 | authority. | ||||||
20 | (c) The members of the Board shall be residents of Will | ||||||
21 | County, Illinois, with their primary residence located within | ||||||
22 | the Eastern Will County Development District. | ||||||
23 | (d) The terms of the initial appointees shall commence 30 | ||||||
24 | days after the effective date of this Act. The duration of the | ||||||
25 | term of each of the initial appointees shall be determined by | ||||||
26 | lot as follows: one of the appointees shall serve a term |
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1 | expiring on the third Monday in May in the second year | ||||||
2 | following the effective date of this Act; 2 of the appointees | ||||||
3 | shall serve terms expiring on the third Monday in May in the | ||||||
4 | third year following the effective date of this Act; 2 of the | ||||||
5 | appointees shall serve terms expiring on the third Monday in | ||||||
6 | May in the fourth year following the effective date of this | ||||||
7 | Act, and 2 of the appointees shall be appointed to serve terms | ||||||
8 | expiring on the third Monday in May in the fifth year following | ||||||
9 | the effective date of this Act. All successors shall be | ||||||
10 | appointed by the original appointing authority and hold office | ||||||
11 | for a term of 4 years commencing the third Monday in May of the | ||||||
12 | year in which their term commences, except in case of an | ||||||
13 | appointment to fill a vacancy. Vacancies shall be filled for | ||||||
14 | the remainder of the vacated term by the original appointing | ||||||
15 | authority. Each member appointed to the Board shall serve until | ||||||
16 | his or her successor is appointed and qualified. | ||||||
17 | Notwithstanding the time remaining on a specific board member's | ||||||
18 | term, board members shall serve at the pleasure of the | ||||||
19 | appointing authority and a board member may be replaced by the | ||||||
20 | appointing entity during that board member's term of office. A | ||||||
21 | new board member who is appointed to replace a current board | ||||||
22 | member during the current board member's term shall serve the | ||||||
23 | remainder of the current board member's term in office. The | ||||||
24 | appointing authority shall give notice of the appointment of | ||||||
25 | the new board member, including a certified copy of the | ||||||
26 | resolution appointing the new member, to the Board via |
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1 | certified mail. The new member will commence serving at the | ||||||
2 | next meeting of the Board following notice of appointment. | ||||||
3 | (e) The Board shall annually choose one of its members to | ||||||
4 | serve as Chair and one of its members to serve as Secretary. | ||||||
5 | The Board shall appoint a Treasurer for the District who is not | ||||||
6 | required to be a member of the Board. | ||||||
7 | (f) Members of the Board shall serve without compensation | ||||||
8 | for their services as members but may be reimbursed for all | ||||||
9 | necessary expenses incurred in connection with the performance | ||||||
10 | of their duties as members. | ||||||
11 | (g) Within 30 days after appointment of the initial | ||||||
12 | members, the Board shall organize for the transaction of | ||||||
13 | business, select members to serve as Chair and Secretary, and | ||||||
14 | adopt by-laws. Thereafter, the Board shall meet on the call of | ||||||
15 | the Chair or upon written notice by 4 members of the Board. A | ||||||
16 | majority of the members of the Board must be present in person | ||||||
17 | to constitute a quorum for the transaction of business. The | ||||||
18 | affirmative vote of a majority of a quorum of the members shall | ||||||
19 | be necessary for the adoption of any ordinance or resolution. | ||||||
20 | All ordinances and resolutions, before taking effect, shall be | ||||||
21 | in writing, signed by the Chair, and attested by the Secretary. | ||||||
22 | (h) The Board shall appoint an Executive Director, who is | ||||||
23 | not a member of the Board, who shall hold office at the | ||||||
24 | discretion of the Board. The Executive Director shall be the | ||||||
25 | chief administrative and operational officer of the District, | ||||||
26 | direct and supervise its administrative affairs and general |
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1 | management, perform such other duties as may be prescribed from | ||||||
2 | time to time by the Board, and receive compensation fixed by | ||||||
3 | the Board. The Executive Director shall attend all meetings of | ||||||
4 | the Board, but no action of the Board shall be invalid on | ||||||
5 | account of the absence of the Executive Director from a | ||||||
6 | meeting. | ||||||
7 | (i) Should a new municipality incorporate within the | ||||||
8 | District, that new municipality shall become a member of the | ||||||
9 | District and shall be entitled to all rights and | ||||||
10 | responsibilities of membership including voting membership | ||||||
11 | upon the Board and revenue sharing, so long as the following | ||||||
12 | criteria are met: | ||||||
13 | (1) The new municipality is incorporated as a village | ||||||
14 | or city under Illinois law, and | ||||||
15 | (2) the entire corporate boundaries of the new | ||||||
16 | municipality are within the District at the time of | ||||||
17 | incorporation. | ||||||
18 | (j) The Board may set, through its by-laws, a process by | ||||||
19 | which other municipalities may become a member of the District. | ||||||
20 | A recommendation by a majority vote of the Board to add an | ||||||
21 | additional member entity shall be considered persuasive by the | ||||||
22 | General Assembly in considering an amendment to this Act to | ||||||
23 | include the additional municipality. | ||||||
24 | Section 20. Administration. The District has the authority | ||||||
25 | to establish a budget, raise revenue for administration, and |
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1 | retain staff, agents, and consultants to carry out planning, | ||||||
2 | development review, and other duties and exercise all other | ||||||
3 | powers incidental, necessary, convenient, or desirable to | ||||||
4 | carry out and effectuate the powers granted in this Act. | ||||||
5 | Without limitation, the District may enter into | ||||||
6 | intergovernmental agreements under the Intergovernmental | ||||||
7 | Cooperation Act, engage the services of the Illinois Finance | ||||||
8 | Authority, sue and be sued, have and use a corporate seal, | ||||||
9 | designate a fiscal year, and enter into contracts and leases. | ||||||
10 | Section 25. Planning. The District shall adopt an overall | ||||||
11 | District Land Use Plan that identifies likely key development | ||||||
12 | areas within the airport environs and lays the foundation for | ||||||
13 | design and development standards and development review in that | ||||||
14 | area. The District Land Use Plan is to be prepared by staff and | ||||||
15 | consultants. Key elements shall include open space, | ||||||
16 | transportation needs, compatibility of uses, and noise | ||||||
17 | mitigation. Preparation of the District Land Use Plan shall | ||||||
18 | include an opportunity for input from the governing body of | ||||||
19 | each township with land within the District, and those Illinois | ||||||
20 | cities and villages having a statutory planning area within the | ||||||
21 | District boundaries. Prior to final approval of the District | ||||||
22 | Land Use Plan by the Board, the Board shall hold a public | ||||||
23 | hearing, pursuant to public notice of not less than 5 days and | ||||||
24 | not more than 20 days, for the purpose of providing an | ||||||
25 | opportunity for input by these townships and municipalities and |
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1 | the public. | ||||||
2 | The District Land Use Plan shall be transmitted to the | ||||||
3 | governing bodies of the member villages and Will County for | ||||||
4 | review and consideration. The District Land Use Plan shall not | ||||||
5 | become effective until the governing bodies of Will County and | ||||||
6 | of each member village of the District has approved the plan. | ||||||
7 | However, approval of the District Land Use Plan shall not be | ||||||
8 | unreasonably withheld. Should any member village fail to | ||||||
9 | approve or reject the District Land Use Plan for a period | ||||||
10 | greater than 90 days after receipt of the plan from the | ||||||
11 | District, that failure to act shall be deemed to be an approval | ||||||
12 | of the District Land Use Plan. In the event that a member | ||||||
13 | village shall reject the District Land Use Plan, that member | ||||||
14 | village shall provide written notice of the rejection of the | ||||||
15 | plan to the District. Said rejection notice shall include the | ||||||
16 | specific reasons for said rejection of the District Land Use | ||||||
17 | Plan. The District and its member villages and Will County | ||||||
18 | shall make good faith efforts to come to an agreement regarding | ||||||
19 | the District Land Use Plan. It shall be public policy that a | ||||||
20 | District Land Use Plan be approved by the members of the | ||||||
21 | District in order that the District may effectively perform its | ||||||
22 | statutory mission. | ||||||
23 | The District Land Use Plan shall cover all territory within | ||||||
24 | the District, including land uses within the member villages, | ||||||
25 | focusing particularly on peripheral properties that may be | ||||||
26 | directly affected by airport-related development. |
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1 | The District Land Use Plan shall be reviewed and revised | ||||||
2 | every 5 years, or at such times as may be deemed necessary by a | ||||||
3 | majority vote of the Board, to reflect recent developments, | ||||||
4 | annexations, and changing land use needs within the region. | ||||||
5 | Section 30. Design and development standards and | ||||||
6 | development review. After adopting a District Land Use Plan, | ||||||
7 | the District shall promulgate design and development | ||||||
8 | standards. The design and development standards shall | ||||||
9 | establish baseline requirements within the District in order to | ||||||
10 | ensure that baseline design and development standards are | ||||||
11 | consistent throughout the District. The District shall work | ||||||
12 | with each member entity to encourage that the member villages | ||||||
13 | and county shall adopt said baseline design and development | ||||||
14 | standards. | ||||||
15 | The District shall review the design and development | ||||||
16 | standards of each member village and of Will County and the | ||||||
17 | District shall certify that said member village or county | ||||||
18 | standards conform to the District's baseline design and | ||||||
19 | development standards. Notwithstanding adoption by the | ||||||
20 | District of design and development standards, any member | ||||||
21 | village or County may adopt land use regulations that are more | ||||||
22 | stringent than those of the District. | ||||||
23 | Development applications shall be handled by the | ||||||
24 | jurisdiction within which the project is located. The host | ||||||
25 | jurisdiction shall review the application, applying the |
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1 | District's design and development standards, in addition to any | ||||||
2 | other normal development requirements. The host jurisdiction | ||||||
3 | shall forward the development application to the District for | ||||||
4 | comment and certification. The District shall review the | ||||||
5 | application and make specific findings regarding the impact of | ||||||
6 | the project and determinations regarding mitigation of | ||||||
7 | negative impact. | ||||||
8 | The certification process shall be determined by the Board | ||||||
9 | and shall require a finding by a majority of the Board that a | ||||||
10 | proposed development conforms to the District Land Use Plan, | ||||||
11 | conforms to the District's design and development standards, | ||||||
12 | and has adequately addressed the need to mitigate negative | ||||||
13 | impact upon regional infrastructure in order for the District | ||||||
14 | to make a positive finding. If the District finds that the | ||||||
15 | proposed development satisfies the preceding criteria, the | ||||||
16 | District shall notify the affected municipality that the | ||||||
17 | District has reached a positive finding regarding the proposed | ||||||
18 | development. The District shall issue a Certificate of | ||||||
19 | Conformance to the host jurisdiction as evidence of the | ||||||
20 | positive finding. | ||||||
21 | If any member entity shall object to a proposed | ||||||
22 | development, that development shall be subject to a review | ||||||
23 | process to be determined by the Board that shall require a | ||||||
24 | two-thirds majority of the Board for a positive finding and | ||||||
25 | issuance of a Certificate of Conformance. | ||||||
26 | If the District makes a finding that a proposed development |
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1 | fails to conform to the District Land Use Plan, fails to | ||||||
2 | satisfy the applicable design and development standards, or | ||||||
3 | fails to adequately address the need to mitigate negative | ||||||
4 | impact upon regional infrastructure, the District shall notify | ||||||
5 | the affected municipality of the District's negative finding. A | ||||||
6 | negative finding by the District shall trigger a requirement | ||||||
7 | that the affected host jurisdiction reach an extraordinary | ||||||
8 | majority within their approval process in order to approve the | ||||||
9 | proposed development. If a municipality should approve a | ||||||
10 | development by an extraordinary majority and that development | ||||||
11 | has failed to cure the defects that resulted in a negative | ||||||
12 | finding by the District, then the proposed development shall be | ||||||
13 | deemed a non-conforming development. | ||||||
14 | The District shall act in a timely manner in reviewing | ||||||
15 | development proposals. After this timely review, the District | ||||||
16 | shall convey, in writing, to the host jurisdiction the | ||||||
17 | District's certification of a positive finding or a negative | ||||||
18 | finding regarding the proposed development. A negative finding | ||||||
19 | shall include the reasons for the negative finding and | ||||||
20 | suggestions for ways to cure the negative aspects of the | ||||||
21 | proposed development. | ||||||
22 | The District's authority is subject to all pre-annexation | ||||||
23 | or other governmental agreements of the member villages and | ||||||
24 | county in existence on the effective date of this Act. | ||||||
25 | If land in the District is annexed into a member village, | ||||||
26 | the District shall continue to have development review power |
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1 | over that property as set forth in this Section and the design | ||||||
2 | and development standards shall continue to apply. It shall be | ||||||
3 | the policy of the District that when development is proposed in | ||||||
4 | any unincorporated area, the District shall encourage, and | ||||||
5 | assist in, annexation to an appropriate municipality. | ||||||
6 | Notwithstanding any other provision of this Section, | ||||||
7 | undeveloped land within each member village on the effective | ||||||
8 | date of this Act that has not received development approval or | ||||||
9 | has not been the subject of a pre-existing annexation or | ||||||
10 | development agreement must comply with uniform airport noise | ||||||
11 | and safety and hazard mitigation land use regulations | ||||||
12 | promulgated by the District, the airport authority, or other | ||||||
13 | governmental agencies. | ||||||
14 | Building code and zoning enforcement authority shall be | ||||||
15 | exercised by the member village in which the property is | ||||||
16 | located and shall be exercised by the County if the property is | ||||||
17 | not located in a member village. | ||||||
18 | The review and certification authority of the District | ||||||
19 | shall be limited to non-residential development within the | ||||||
20 | District, except the District may require notice of all | ||||||
21 | proposed development for the purpose of determining | ||||||
22 | consistency with the District Land Use Plan. Airport-dependent | ||||||
23 | uses on land owned by the airport authority shall be exempt | ||||||
24 | from the District's review and certification process. | ||||||
25 | Section 35. Land acquisition. The District may acquire by |
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1 | purchase or gift and hold or dispose of real or personal | ||||||
2 | property or rights or interests therein. The District may | ||||||
3 | acquire property from willing sellers, but the District may not | ||||||
4 | exercise the power of eminent domain. Prior to the acquisition | ||||||
5 | of real property, the District shall provide 30 days' notice to | ||||||
6 | the airport authority in order that the airport authority may | ||||||
7 | make a determination that the land acquisition will not hinder | ||||||
8 | any airport uses or future expansion. | ||||||
9 | Section 40. Airport noise monitoring, mitigation, and | ||||||
10 | enforcement programs. Appropriate notations, in a form to be | ||||||
11 | determined by the District, shall be required on all property | ||||||
12 | deeds of land within the District that are within delineated | ||||||
13 | noise impacted areas as defined by the airport authority. | ||||||
14 | The District may act as a representative of the member | ||||||
15 | villages in discussing noise issues and cooperative mitigation | ||||||
16 | measures with the airport authority and the Federal Aviation | ||||||
17 | Administration. | ||||||
18 | Section 45. Economic development and marketing. The | ||||||
19 | District may market and promote economic development | ||||||
20 | activities in cooperation with the County, member villages, and | ||||||
21 | other agencies. The District may help fund economic development | ||||||
22 | activities by the County, villages, townships, and other | ||||||
23 | entities. The District may seek grants, loans, or other | ||||||
24 | financing opportunities to promote its planning and economic |
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1 | development mission or for operations. | ||||||
2 | Section 50. Infrastructure and service mitigation fees. | ||||||
3 | The District may impose infrastructure and service mitigation | ||||||
4 | fees on new industrial and commercial development within the | ||||||
5 | District to pay for infrastructure and services necessitated by | ||||||
6 | that development. New industrial and commercial development | ||||||
7 | shall be industrial and commercial property that is developed, | ||||||
8 | as evidenced by an application for building permit, within the | ||||||
9 | District, after the effective date of this Act. | ||||||
10 | Section 55. Property taxes. The District may levy ad | ||||||
11 | valorem property taxes upon all new industrial and commercial | ||||||
12 | taxable property in the District. New industrial and commercial | ||||||
13 | property shall be property that is developed, as evidenced by | ||||||
14 | an application for building permit within the District, after | ||||||
15 | the effective date of this Act. Proceeds shall be used for the | ||||||
16 | administrative and operating expenses of the District, to carry | ||||||
17 | out planning and development review functions, and to fund | ||||||
18 | infrastructure improvements within the District. | ||||||
19 | Section 60. Use and occupation taxes. | ||||||
20 | (a) The District shall not have the authority to levy taxes | ||||||
21 | for any purpose, except as provided in subsections (b), (c), | ||||||
22 | (d), (e), and (f). | ||||||
23 | (b) By ordinance the District shall, as soon as practicable |
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1 | from the effective date of this Act, impose an occupation tax | ||||||
2 | upon all persons engaged within the corporate limits of the | ||||||
3 | District in the business of renting, leasing, or letting rooms | ||||||
4 | in a hotel, as defined in the Hotel Operators' Occupation Tax | ||||||
5 | Act, at a rate of 2.5% of the gross rental receipts from the | ||||||
6 | renting, leasing, or letting of rooms within the District, | ||||||
7 | excluding, however, from gross rental receipts the proceeds of | ||||||
8 | renting, leasing, or letting to permanent residents of a hotel | ||||||
9 | as defined in that Act. Gross rental receipts shall not include | ||||||
10 | charges that are added on account of the liability arising from | ||||||
11 | any tax imposed by the State or any governmental agency on the | ||||||
12 | occupation of renting, leasing or letting rooms in a hotel. | ||||||
13 | The tax imposed by the District under this subsection and | ||||||
14 | all civil penalties that may be assessed as an incident to that | ||||||
15 | tax shall be collected and enforced by the Illinois Department | ||||||
16 | of Revenue. The certificate of registration that is issued by | ||||||
17 | the Department to a lessor under the Hotel Operators' | ||||||
18 | Occupation Tax Act shall permit that registrant to engage in a | ||||||
19 | business that is taxable under any ordinance enacted under this | ||||||
20 | subsection without registering separately with the Department | ||||||
21 | under that ordinance or under this subsection. The Department | ||||||
22 | shall have full power to administer and enforce this | ||||||
23 | subsection, to collect all taxes and penalties due under this | ||||||
24 | subsection, to dispose of taxes and penalties so collected in | ||||||
25 | the manner provided in this subsection, and to determine all | ||||||
26 | rights to memoranda arising on account of the erroneous payment |
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1 | of tax or penalty under this subsection. In the administration | ||||||
2 | of, and compliance with, this subsection, the Department and | ||||||
3 | persons who are subject to this subsection shall have the same | ||||||
4 | rights, remedies, privileges, powers, and duties, shall be | ||||||
5 | subject to the same conditions, restrictions, limitations, | ||||||
6 | penalties, and definitions of terms, and shall employ the same | ||||||
7 | modes of procedure as are prescribed in the Hotel Operators' | ||||||
8 | Occupation Tax Act (except where the Act is inconsistent with | ||||||
9 | this subsection), as fully as the Act were set out in this | ||||||
10 | subsection. | ||||||
11 | Whenever the Department determines that a refund should be | ||||||
12 | made under this subsection to a claimant instead of issuing a | ||||||
13 | credit memorandum, the Department shall notify the State | ||||||
14 | Comptroller, who shall cause a warrant to be drawn for the | ||||||
15 | amount specified and to the person named in the notification | ||||||
16 | from the Department. The refund shall be paid by the State | ||||||
17 | Treasurer. | ||||||
18 | Persons subject to any tax under the authority imposed in | ||||||
19 | this subsection may reimburse themselves for their tax | ||||||
20 | liability for that tax by separately stating that tax as an | ||||||
21 | additional charge, which charge may be stated in combination, | ||||||
22 | in a single amount, with State taxes imposed under the Hotel | ||||||
23 | Operators' Occupation Tax Act and the municipal tax imposed | ||||||
24 | under Section 8-3-13 of the Illinois Municipal Code. | ||||||
25 | The person filing the return shall, at the time of filing | ||||||
26 | the return, pay to the Department the amount of the tax, less a |
| |||||||
| |||||||
1 | discount of 2.1% or $25 per calendar year, whichever is | ||||||
2 | greater, which is allowed to reimburse the operator for the | ||||||
3 | expenses incurred in keeping records, preparing and filing | ||||||
4 | returns, remitting the tax, and supplying data to the | ||||||
5 | Department on request. | ||||||
6 | The Department shall forthwith pay over to the State | ||||||
7 | Treasurer, ex officio, as trustee for the District, all taxes | ||||||
8 | and penalties collected under this subsection for deposit into | ||||||
9 | a trust fund held outside the State Treasury. On or before the | ||||||
10 | 25th day of each calendar month, the Department shall certify | ||||||
11 | to the Comptroller the amounts to be paid, which shall be the | ||||||
12 | amounts (not including credit memoranda) collected under this | ||||||
13 | subsection during the second preceding calendar month by the | ||||||
14 | Department, less any amounts determined by the Department to be | ||||||
15 | necessary for payment of refunds. | ||||||
16 | A certified copy of any ordinance imposing or discontinuing | ||||||
17 | a tax under this subsection or effecting a change in the rate | ||||||
18 | of that tax shall be filed with the Illinois Department of | ||||||
19 | Revenue, whereupon the Department shall proceed to administer | ||||||
20 | and enforce this subsection on behalf of the District as of the | ||||||
21 | first day of the third calendar month following the date of | ||||||
22 | filing. | ||||||
23 | (c) By ordinance the District shall, as soon as practicable | ||||||
24 | after the effective date of this Act, impose a tax upon all | ||||||
25 | persons engaged in the business of renting automobiles in the | ||||||
26 | District at the rate of 6% of the gross receipts from that |
| |||||||
| |||||||
1 | business, except that no tax shall be imposed on the business | ||||||
2 | of renting automobiles for use as taxicabs or in livery | ||||||
3 | service. The tax imposed under this subsection and all civil | ||||||
4 | penalties that may be assessed as an incident to that tax shall | ||||||
5 | be collected and enforced by the Illinois Department of | ||||||
6 | Revenue. The certificate of registration issued by the | ||||||
7 | Department to a retailer under the Retailers' Occupation Tax | ||||||
8 | Act or under the Automobile Renting Occupation and Use Tax Act | ||||||
9 | shall permit that person to engage in a business that is | ||||||
10 | taxable under any ordinance enacted under this subsection | ||||||
11 | without registering separately with the Department under that | ||||||
12 | ordinance or under this subsection. The Department shall have | ||||||
13 | full power to administer and enforce this subsection, to | ||||||
14 | collect all taxes and penalties due under this subsection, to | ||||||
15 | dispose of taxes and penalties so collected in the manner | ||||||
16 | provided in this subsection, and to determine all rights to | ||||||
17 | credit memoranda arising on account of the erroneous payment of | ||||||
18 | tax or penalty under this subsection. In the administration of | ||||||
19 | and compliance with this subsection, the Department and persons | ||||||
20 | who are subject to this subsection shall have the same rights, | ||||||
21 | remedies, privileges, immunities, powers, and duties, be | ||||||
22 | subject to the same conditions, restrictions, limitations, | ||||||
23 | penalties, and definitions of terms, and employ the same modes | ||||||
24 | of procedure as are as the Department may prescribe. | ||||||
25 | Whenever the Department determines that a refund should be | ||||||
26 | made under this subsection to a claimant instead of issuing a |
| |||||||
| |||||||
1 | credit memorandum, the Department shall notify the State | ||||||
2 | prescribed in Sections 2 and 3 (in respect to all provisions of | ||||||
3 | those Sections other than the State rate of tax; and in respect | ||||||
4 | to the provisions of the Retailers' Occupation Tax Act referred | ||||||
5 | to in those Sections, except as to the disposition of taxes and | ||||||
6 | penalties collected, except for the provision allowing | ||||||
7 | retailers a deduction from the tax to cover certain costs, and | ||||||
8 | except that credit memoranda issued under this subsection may | ||||||
9 | not be used to discharge any State tax liability) of the | ||||||
10 | Automobile Renting Occupation and Use Tax Act, as fully as if | ||||||
11 | provisions contained in those Sections of that Act were set | ||||||
12 | forth in this subsection. | ||||||
13 | Persons subject to any tax imposed under the authority | ||||||
14 | granted in this subsection may reimburse themselves for their | ||||||
15 | tax liability under this subsection by separately stating that | ||||||
16 | tax as an additional charge, which charge may be stated in | ||||||
17 | combination, in a single amount, with State tax that sellers | ||||||
18 | are required to collect under the Automobile Renting Occupation | ||||||
19 | and Use Tax Act, pursuant to bracket schedules as the | ||||||
20 | Department may prescribe. Whenever the Department determines | ||||||
21 | that a refund should be made under this Section to a claimant | ||||||
22 | instead of issuing a credit memorandum, the Department shall | ||||||
23 | notify the State Comptroller, who shall cause a warrant to be | ||||||
24 | drawn for the amount specified and to the person named in the | ||||||
25 | notification from the Department. The refund shall be paid by | ||||||
26 | the State Treasurer. |
| |||||||
| |||||||
1 | The Department shall forthwith pay over to the State | ||||||
2 | Treasurer, ex officio, as trustee, all taxes and penalties | ||||||
3 | collected under this subsection for deposit into a trust fund | ||||||
4 | held outside the State Treasury. On or before the 25th day of | ||||||
5 | each calendar month, the Department shall certify to the | ||||||
6 | Comptroller the amounts to be paid under this Section (not | ||||||
7 | including credit memoranda) or collected under this subsection | ||||||
8 | during the second preceding calendar month by the Department, | ||||||
9 | less any amount determined by the Department to be necessary | ||||||
10 | for payment of refunds. Within 10 days after receipt by the | ||||||
11 | Comptroller of the Department's certification, the Comptroller | ||||||
12 | shall cause the orders to be drawn for such amounts, and the | ||||||
13 | Treasurer shall administer those amounts. | ||||||
14 | Nothing in this subsection authorizes the District to | ||||||
15 | impose a tax upon the privilege of engaging in any business | ||||||
16 | that under the Constitution of the United States may not be | ||||||
17 | made the subject of taxation by this State.
| ||||||
18 | A certified copy of any ordinance imposing or discontinuing | ||||||
19 | a tax under this subsection or effecting a change in the rate | ||||||
20 | of that tax shall be filed with the Illinois Department of | ||||||
21 | Revenue, whereupon the Department shall proceed to administer | ||||||
22 | and enforce this subsection on behalf of the District as of the | ||||||
23 | first day of the third calendar month following the date of | ||||||
24 | filing. | ||||||
25 | (d) By ordinance the District shall, as soon as practicable | ||||||
26 | after the effective date of this Act, impose a tax upon the |
| |||||||
| |||||||
1 | privilege of using in the District an automobile that is rented | ||||||
2 | from a rentor outside Illinois and is titled or registered with | ||||||
3 | an agency of this State's government at a rate of 6% of the | ||||||
4 | rental price of that automobile, except that no tax shall be | ||||||
5 | imposed on the privilege of using automobiles rented for use as | ||||||
6 | taxicabs or in livery service. The tax shall be collected from | ||||||
7 | persons whose Illinois address for titling or registration | ||||||
8 | purposes is given as being in the District. The tax shall be | ||||||
9 | collected by the Department of Revenue for the District. The | ||||||
10 | tax must be paid to the State or an exemption determination | ||||||
11 | must be obtained from the Department of Revenue before the | ||||||
12 | title or certificate of registration for the property may be | ||||||
13 | issued. The tax or proof of exemption may be transmitted to the | ||||||
14 | Department by way of the State agency with which or State | ||||||
15 | officer with whom the tangible personal property must be titled | ||||||
16 | or registered if the Department and that agency or State | ||||||
17 | officer determine that this procedure will expedite the | ||||||
18 | processing of applications for title or registration. | ||||||
19 | The Department shall have full power to administer and | ||||||
20 | enforce this subsection, to collect all taxes, penalties, and | ||||||
21 | interest due under this subsection, to dispose of taxes, | ||||||
22 | penalties, and interest so collected in the manner provided in | ||||||
23 | this subsection, and to determine all rights to credit | ||||||
24 | memoranda or refunds arising on account of the erroneous | ||||||
25 | payment of tax, penalty, or interest under this subsection. In | ||||||
26 | the administration of and compliance with this subsection, the |
| |||||||
| |||||||
1 | Department and persons who are subject to this subsection shall | ||||||
2 | have the same rights, remedies, privileges, immunities, | ||||||
3 | powers, and duties, be subject to the same conditions, | ||||||
4 | restrictions, limitations, penalties, and definitions of | ||||||
5 | terms, and employ the same modes of procedure as are prescribed | ||||||
6 | in Sections 2 and 4 (except provisions pertaining to the State | ||||||
7 | rate of tax; and in respect to the provisions of the Use Tax | ||||||
8 | Act referred to in that Section, except provisions concerning | ||||||
9 | collection or refunding of the tax by retailers, except the | ||||||
10 | provisions of Section 19 pertaining to claims by retailers, | ||||||
11 | except the last paragraph concerning refunds, and except that | ||||||
12 | credit memoranda issued under this subsection may not be used | ||||||
13 | to discharge any State tax liability) of the Automobile Renting | ||||||
14 | Occupation and Use Tax Act, as fully as if provisions contained | ||||||
15 | in those Sections of that Act were set forth in this | ||||||
16 | subsection. | ||||||
17 | Whenever the Department determines that a refund should be | ||||||
18 | made under this subsection to a claimant instead of issuing a | ||||||
19 | credit memorandum, the Department shall notify the State | ||||||
20 | Comptroller, who shall cause a warrant to be drawn for the | ||||||
21 | amount specified and to the person named in the notification | ||||||
22 | from the Department. The refund shall be paid by the State | ||||||
23 | Treasurer. | ||||||
24 | The Department shall forthwith pay over to the State | ||||||
25 | Treasurer, ex officio, as trustee, all taxes, penalties, and | ||||||
26 | interest collected under this subsection for deposit into a |
| |||||||
| |||||||
1 | trust fund held outside the State Treasury. On or before the | ||||||
2 | 25th day of each calendar month, the Department shall certify | ||||||
3 | to the State Comptroller the amounts to be paid, which shall be | ||||||
4 | the amounts (not including credit memoranda) collected under | ||||||
5 | this subsection during the second preceding calendar month by | ||||||
6 | the Department, less any amounts determined by the Department | ||||||
7 | to be necessary for payment of refunds. Within 10 days after | ||||||
8 | receipt by the State Comptroller of the Department's | ||||||
9 | certification, the Comptroller shall cause the orders to be | ||||||
10 | drawn for such amounts, and the Treasurer shall administer | ||||||
11 | those amounts. | ||||||
12 | A certified copy of any ordinance imposing or discontinuing | ||||||
13 | a tax or effecting a change in the rate of that tax shall be | ||||||
14 | filed with the Illinois Department of Revenue, whereupon the | ||||||
15 | Department shall proceed to administer and enforce this | ||||||
16 | subsection on behalf of the District as of the first day of the | ||||||
17 | third calendar month following the date of filing. | ||||||
18 | (f) By ordinance the District shall, as soon as practicable | ||||||
19 | after the effective date of this Act, impose an occupation tax | ||||||
20 | on all persons, other than a governmental agency, engaged in | ||||||
21 | the business of providing ground transportation for hire to | ||||||
22 | passengers in the District at a rate of (i) $2 per taxi or | ||||||
23 | livery vehicle departure with passengers for hire from | ||||||
24 | commercial service airports in the District, (ii) for each | ||||||
25 | departure with passengers for hire from a commercial service | ||||||
26 | airport in the District in a bus or van operated by a person |
| |||||||
| |||||||
1 | other than a person described in item (iii): $9 per bus or van | ||||||
2 | with a capacity of one to 12 passengers, $18 per bus or van | ||||||
3 | with a capacity of 13 to 24 passengers, and $27 per bus or van | ||||||
4 | with a capacity of over 24 passengers, and (iii) for each | ||||||
5 | departure with passengers for hire from a commercial service | ||||||
6 | airport in the District in a bus or van operated by a person | ||||||
7 | regulated by the Interstate Commerce Commission or Illinois | ||||||
8 | Commerce Commission, operating scheduled service from the | ||||||
9 | airport, and charging fares on a per passenger basis: $1 per | ||||||
10 | passenger for hire in each bus or van. The term "commercial | ||||||
11 | service airport" means the south suburban airport as defined by | ||||||
12 | this Act. | ||||||
13 | In the ordinance imposing the tax, the District may provide | ||||||
14 | for the administration and enforcement of the tax and the | ||||||
15 | collection of the tax from persons subject to the tax as the | ||||||
16 | District determines to be necessary or practicable for the | ||||||
17 | effective administration of the tax. The District may enter | ||||||
18 | into agreements as it deems appropriate with any governmental | ||||||
19 | agency providing for that agency to act as the District's agent | ||||||
20 | to collect the tax. | ||||||
21 | In the ordinance imposing the tax, the District may | ||||||
22 | designate a method or methods for persons subject to the tax to | ||||||
23 | reimburse themselves for the tax liability arising under the | ||||||
24 | ordinance (i) by separately stating the full amount of the tax | ||||||
25 | liability as an additional charge to passengers departing the | ||||||
26 | airports, (ii) by separately stating one-half of the tax |
| |||||||
| |||||||
1 | liability as an additional charge to both passengers departing | ||||||
2 | from and to passengers arriving at the airports, or (iii) by | ||||||
3 | some other method determined by the District.
| ||||||
4 | All taxes, penalties, and interest collected under any | ||||||
5 | ordinance adopted under this subsection, less any amounts | ||||||
6 | determined to be necessary for the payment of refunds, shall be | ||||||
7 | paid forthwith to the State Treasurer, ex officio, for | ||||||
8 | disbursement.
| ||||||
9 | Section 65. Initial funding. The member entities and the | ||||||
10 | State of Illinois shall provide funding for the first 3 years | ||||||
11 | of the District's expenses pursuant to the following formula: | ||||||
12 | (i) Each member entity shall contribute to the District | ||||||
13 | a sum equal to $2 per person for each resident of that | ||||||
14 | member entity, as determined by the most recent census, | ||||||
15 | residing within the District per annum for 3 consecutive | ||||||
16 | years. The total of this annual contribution shall be | ||||||
17 | deemed the Local Contribution; and | ||||||
18 | (ii) The State of Illinois shall provide matching funds | ||||||
19 | to the District in an amount equal to the Local | ||||||
20 | Contribution for 3 consecutive years.
| ||||||
21 | Section 70. Special assessments. The District may levy, | ||||||
22 | assess, and collect special assessments, except with respect to | ||||||
23 | property that is not subject to special assessments, on new | ||||||
24 | industrial and commercial development. New industrial and |
| |||||||
| |||||||
1 | commercial development shall be industrial and commercial | ||||||
2 | property that is developed, as evidenced by an application for | ||||||
3 | building permit, within the District, after the effective date | ||||||
4 | of this Act. | ||||||
5 | Section 75. Revenue Bonds.
The District may borrow money | ||||||
6 | from the United States Government or an agency thereof, or from | ||||||
7 | any other public or private source, for the purposes of the | ||||||
8 | District and, as evidence thereof, may issue its revenue bonds | ||||||
9 | payable solely from the revenue from the operation of the | ||||||
10 | District and any other funds available to the District for such | ||||||
11 | purposes. These bonds may be issued with maturities not | ||||||
12 | exceeding 40 years from the date of the bonds, and in such | ||||||
13 | amounts as may be necessary to provide sufficient funds, | ||||||
14 | together with interest, for the purposes of the District. These | ||||||
15 | bonds shall bear interest at a rate not more than the maximum | ||||||
16 | rate authorized by the Bond Authorization Act, payable | ||||||
17 | semi-annually, may be made registerable as to principal, and | ||||||
18 | may be made payable and callable as provided on any interest | ||||||
19 | payment date at a price of par and accrued interest under such | ||||||
20 | terms and conditions as may be fixed by the ordinance | ||||||
21 | authorizing the issuance of the bonds. Bonds issued under this | ||||||
22 | Section are negotiable instruments. They shall be executed by | ||||||
23 | the Chair and members of the Board, attested by the Secretary, | ||||||
24 | and shall be sealed with the corporate seal of the District. In | ||||||
25 | case any Board member or officer whose signature appears on the |
| |||||||
| |||||||
1 | bonds or coupons ceases to hold that office before the bonds | ||||||
2 | are delivered, such officer's signature shall nevertheless be | ||||||
3 | valid and sufficient for all purposes as though the officer had | ||||||
4 | remained in office until the bonds were delivered. The bonds | ||||||
5 | shall be sold in such manner and upon such terms as the Board | ||||||
6 | shall determine, except that the selling price shall be such | ||||||
7 | that the interest cost to the District of the proceeds of the | ||||||
8 | bonds shall not exceed the maximum rate authorized by the Bond | ||||||
9 | Authorization Act, payable semi-annually, computed to maturity | ||||||
10 | according to the standard table of bond values. The ordinance | ||||||
11 | shall fix the amount of the revenue bonds proposed to be | ||||||
12 | issued, the maturity or maturities, the interest rate, which | ||||||
13 | shall not exceed the maximum rate authorized by the Bond | ||||||
14 | Authorization Act, and all the details in connection with the | ||||||
15 | bonds. The ordinance may contain such covenants and | ||||||
16 | restrictions upon the issuance of additional revenue bonds | ||||||
17 | thereafter, which shall share equally in the revenue of the | ||||||
18 | District, as may be deemed necessary or advisable for the | ||||||
19 | assurance of the payment of the bonds first issued. The | ||||||
20 | District may also provide in the ordinance authorizing the | ||||||
21 | issuance of bonds under this Section that the bonds, or such | ||||||
22 | ones thereof may be specified, shall, to the extent and manner | ||||||
23 | prescribed, be subordinated and be junior in standing, with | ||||||
24 | respect to the payment of principal and interest and the | ||||||
25 | security thereof, to such other bonds as are designated in the | ||||||
26 | ordinance. The ordinance shall pledge the revenue derived from |
| |||||||
| |||||||
1 | the operations of the District for the cost of paying the cost | ||||||
2 | and operation of the District, and, as applicable, providing | ||||||
3 | adequate depreciation funds, and paying the principal of and | ||||||
4 | interest on the bonds of the District issued under this | ||||||
5 | Section.
| ||||||
6 | Section 80. Fees and charges. The District may levy, | ||||||
7 | assess, and collect fees and charges for services as it deems | ||||||
8 | appropriate. | ||||||
9 | Section 85. Loans, grants, voluntary contributions and | ||||||
10 | appropriations. The District may accept loans, grants, | ||||||
11 | voluntary contributions, or appropriations of money or | ||||||
12 | materials or property of any kind from a federal or State | ||||||
13 | agency or officer, a unit of local government, or a private | ||||||
14 | person or entity.
| ||||||
15 | Section 90. Revenue sharing. The District, member | ||||||
16 | villages, and county may share tax revenues subject to the | ||||||
17 | following restrictions: | ||||||
18 | (i) District-wide use and occupation taxes are not | ||||||
19 | subject to revenue sharing. | ||||||
20 | (ii) Funds generated by the existing rates of the | ||||||
21 | member villages and the county are not subject to revenue | ||||||
22 | sharing; and | ||||||
23 | (iii) Taxes imposed by other entities are not subject |
| |||||||
| |||||||
1 | to revenue sharing.
| ||||||
2 | The member entities shall share certain revenue generated | ||||||
3 | within the District for new commercial and industrial | ||||||
4 | development occurring after the effective date of this | ||||||
5 | legislation. The amount of revenue subject to revenue sharing | ||||||
6 | is as follows: (i) one-half of the corporate ad valorem | ||||||
7 | property tax on new commercial and industrial development | ||||||
8 | within the District shall be shared among the member entities, | ||||||
9 | up to a limit of the first 0.2500 of the member entity's | ||||||
10 | corporate levy, and (ii) one-half of any new local sales tax | ||||||
11 | shall be shared among the member entities. The first half of | ||||||
12 | the revenue from new ad valorem property taxes on new | ||||||
13 | commercial and industrial development shall be retained by the | ||||||
14 | host community and the second half of this revenue shall be | ||||||
15 | distributed in one-sixth shares to the 6 member entities. The | ||||||
16 | first half of any new sales taxes within the District shall be | ||||||
17 | retained by the host community and the second half of this | ||||||
18 | revenue shall be distributed in one-sixth shares to the 6 | ||||||
19 | member entities. Should any additional municipalities become | ||||||
20 | member villages, the distribution formula shall be amended to | ||||||
21 | provide for equal shares of shared revenue for each member | ||||||
22 | entity. | ||||||
23 | Existing and future ad valorem property tax proceeds for | ||||||
24 | all taxing bodies, except the member entities, shall remain | ||||||
25 | with the entity that assessed them. | ||||||
26 | Should a member entity offer an incentive for development |
| |||||||
| |||||||
1 | in the form of a tax rebate, the rebate shall not include funds | ||||||
2 | that are subject to revenue sharing unless the entity offering | ||||||
3 | the incentive reimburses the other member entity entitled to | ||||||
4 | receive revenue sharing for lost revenue, or the entitled | ||||||
5 | members waive their right to reimbursement for lost revenue as | ||||||
6 | evidenced by an intergovernmental agreement. Establishment of | ||||||
7 | any new or expanded Tax Increment Financing districts within | ||||||
8 | the District shall be subject to the revenue sharing | ||||||
9 | requirements and restrictions of this Act.
| ||||||
10 | Section 95. Infrastructure improvements. The District does | ||||||
11 | not have independent authority to directly undertake | ||||||
12 | infrastructure improvements, such as roads and water and sewer | ||||||
13 | lines. However, the District may pass through funds it collects | ||||||
14 | under this Act to other entities, such as the Illinois | ||||||
15 | Department of Transportation, the county, townships, or | ||||||
16 | villages. These funds shall be used to undertake infrastructure | ||||||
17 | improvements, off-airport, according to a capital improvement | ||||||
18 | plan approved by the Board or upon a finding of a majority of | ||||||
19 | the Board that such improvements promote economic development | ||||||
20 | within the District, provide community services or amenities, | ||||||
21 | or help advance or realize other purposes for which the | ||||||
22 | District was created.
| ||||||
23 | Section 100. Annexation. Property within the District that | ||||||
24 | is unincorporated on the effective date of this Act may be |
| |||||||
| |||||||
1 | annexed by a member village in accordance with State law; | ||||||
2 | however, the District shall continue to have review and | ||||||
3 | approval authority with respect to that property under Section | ||||||
4 | 30.
| ||||||
5 | Section 900. The Illinois Finance Authority Act is amended | ||||||
6 | by changing Section 820-50 as follows:
| ||||||
7 | (20 ILCS 3501/820-50)
| ||||||
8 | Sec. 820-50. Pledge of Funds by Units of Local Government.
| ||||||
9 | (a) Pledge of Funds. Any unit of local government which | ||||||
10 | receives funds from
the Department of Revenue, including | ||||||
11 | without limitation funds received pursuant
to
Sections 8-11-1, | ||||||
12 | 8-11-1.4, 8-11-5 or 8-11-6 of the Illinois Municipal Code,
the | ||||||
13 | Home Rule County Retailers' Occupation Tax Act, the Home Rule | ||||||
14 | County
Service
Occupation Tax Act,
Sections 25.05-2, 25.05-3 or | ||||||
15 | 25.05-10 of "An Act to revise
the law in relation to counties",
| ||||||
16 | Section 5.01 of the Local Mass Transit
District Act,
Section | ||||||
17 | 4.03 of the Regional Transportation Authority Act,
Sections 2 | ||||||
18 | or 12 of the State Revenue Sharing
Act, Section 60 of the | ||||||
19 | Regional Cooperation and Smart Growth in Eastern Will County | ||||||
20 | Act,
or from the Department of Transportation pursuant to
| ||||||
21 | Section 8 of the Motor Fuel Tax Law, or from the State | ||||||
22 | Superintendent of
Education (directly or indirectly through | ||||||
23 | regional superintendents of schools)
pursuant to Article 18 of | ||||||
24 | the School Code, or any unit of government which
receives other |
| |||||||
| |||||||
1 | funds which are at any time in the custody of the State
| ||||||
2 | Treasurer, the State Comptroller, the Department of Revenue, | ||||||
3 | the Department of
Transportation or the State Superintendent of | ||||||
4 | Education may by appropriate
proceedings, pledge to the | ||||||
5 | Authority or any entity acting on behalf of the
Authority | ||||||
6 | (including, without limitation, any trustee), any or all of | ||||||
7 | such
receipts to the extent that such receipts are necessary to | ||||||
8 | provide revenues to
pay the principal of, premium, if any, and | ||||||
9 | interest on, and other fees related
to, or to secure, any of | ||||||
10 | the local government securities of such unit of local
| ||||||
11 | government which have been sold or delivered to the Authority | ||||||
12 | or its designee
or to pay lease rental payments to be made by | ||||||
13 | such unit of local government to
the
extent that such lease | ||||||
14 | rental payments secure the payment of the principal of,
| ||||||
15 | premium, if any, and interest on, and other fees related to, | ||||||
16 | any local
government securities which have been sold or | ||||||
17 | delivered to the Authority or its
designee. Any pledge of such | ||||||
18 | receipts (or any portion thereof) shall constitute
a first and | ||||||
19 | prior lien thereon and shall be binding from the time the | ||||||
20 | pledge is
made.
| ||||||
21 | (b) Direct Payment of Pledged Receipts. Any such unit of | ||||||
22 | local government
may, by such proceedings, direct that all or | ||||||
23 | any of such pledged receipts
payable to
such unit of local | ||||||
24 | government be paid directly to the Authority or such other
| ||||||
25 | entity (including, without limitation, any trustee) for the | ||||||
26 | purpose of paying
the
principal of, premium, if any, and |
| |||||||
| |||||||
1 | interest on, and fees relating to, such
local
government | ||||||
2 | securities or for the purpose of paying such lease rental | ||||||
3 | payments
to
the extent necessary to pay the principal of, | ||||||
4 | premium, if any, and interest on,
and other fees related to, | ||||||
5 | such local government securities secured by such
lease rental | ||||||
6 | payments. Upon receipt of a certified copy of such proceedings | ||||||
7 | by
the State Treasurer, the State Comptroller, the Department | ||||||
8 | of Revenue, the
Department of Transportation or the State | ||||||
9 | Superintendent of Education, as the
case may be, such | ||||||
10 | Department or State Superintendent shall direct the State
| ||||||
11 | Comptroller and State Treasurer to pay to, or on behalf of, the | ||||||
12 | Authority or
such other entity (including, without limitation, | ||||||
13 | any trustee) all or such
portion of the pledged receipts from | ||||||
14 | the Department of Revenue, or the
Department of Transportation | ||||||
15 | or the State Superintendent of Education (directly
or | ||||||
16 | indirectly through regional superintendents of schools), as | ||||||
17 | the case may be,
sufficient to pay the principal of and | ||||||
18 | premium, if any, and interest on, and
other fees related to, | ||||||
19 | the local governmental securities for which the pledge
was made | ||||||
20 | or to pay such lease rental payments securing such local | ||||||
21 | government
securities for which the pledge was made. The | ||||||
22 | proceedings shall constitute
authorization for such a | ||||||
23 | directive to the State Comptroller to cause orders to
be drawn | ||||||
24 | and to the State Treasurer to pay in accordance with such | ||||||
25 | directive.
To the extent that the Authority or its designee | ||||||
26 | notifies the Department of
Revenue, the Department of |
| |||||||
| |||||||
1 | Transportation or the State Superintendent of
Education, as the | ||||||
2 | case may be, that the unit of local government has previously
| ||||||
3 | paid to the Authority or its designee the amount of any | ||||||
4 | principal, premium,
interest and fees payable from such pledged | ||||||
5 | receipts, the State Comptroller
shall cause orders to be drawn | ||||||
6 | and the State Treasurer shall pay such pledged
receipts to the | ||||||
7 | unit of local government as if they were not pledged receipts.
| ||||||
8 | To the extent that such receipts are pledged and paid to the | ||||||
9 | Authority or such
other entity, any taxes which have been | ||||||
10 | levied or fees or charges assessed
pursuant to law on account | ||||||
11 | of the issuance of such local government securities
shall be | ||||||
12 | paid to the unit of local government and may be used for the | ||||||
13 | purposes
for which the pledged receipts would have been used.
| ||||||
14 | (c) Payment of Pledged Receipts upon Default. Any such unit | ||||||
15 | of local
government may, by such proceedings, direct that such | ||||||
16 | pledged receipts payable
to such unit of local government be | ||||||
17 | paid to the Authority or such other entity
(including, without | ||||||
18 | limitation, any trustee) upon a default in the payment of
any
| ||||||
19 | principal of, premium, if any, or interest on, or fees relating | ||||||
20 | to, any of the
local government securities of such unit of | ||||||
21 | local government which have been
sold or delivered to the | ||||||
22 | Authority or its designee or any of the local
government | ||||||
23 | securities which have been sold or delivered to the Authority | ||||||
24 | or its
designee and which are secured by such lease rental | ||||||
25 | payments. If such local
governmental security is in default as | ||||||
26 | to the payment of principal thereof,
premium, if any, or |
| |||||||
| |||||||
1 | interest thereon, or fees relating thereto, to the extent
that | ||||||
2 | the State Treasurer, the State Comptroller, the Department of | ||||||
3 | Revenue, the
Department of Transportation or the State | ||||||
4 | Superintendent of Education (directly
or indirectly through | ||||||
5 | regional superintendents of schools) shall be the
custodian at | ||||||
6 | any time of any other available funds or
moneys pledged to the
| ||||||
7 | payment of such local government securities or such lease | ||||||
8 | rental payments
securing such local government securities | ||||||
9 | pursuant to this
Section and due or
payable to such a unit of | ||||||
10 | local government at any time subsequent to written
notice
to | ||||||
11 | the State Comptroller and State Treasurer from the Authority or | ||||||
12 | any
entity acting on behalf of the Authority (including, | ||||||
13 | without limitation, any
trustee) to the effect that such unit | ||||||
14 | of local government has not paid or is in
default as to payment | ||||||
15 | of the principal of, premium, if any, or interest on, or
fees | ||||||
16 | relating to, any local government security sold or delivered to | ||||||
17 | the
Authority or any such entity (including, without | ||||||
18 | limitation, any trustee) or
has
not paid or is in default as to | ||||||
19 | the payment of such lease rental payments
securing the payment | ||||||
20 | of the principal of, premium, if any, or interest on, or
other | ||||||
21 | fees relating to, any local government security sold or | ||||||
22 | delivered to the
Authority or such other entity (including, | ||||||
23 | without limitation, any trustee):
| ||||||
24 | (i) The State Comptroller and the State Treasurer shall | ||||||
25 | withhold
the payment of such funds or moneys from such unit | ||||||
26 | of local government until
the
amount of such principal, |
| |||||||
| |||||||
1 | premium, if any, interest or fees then due and unpaid
has | ||||||
2 | been paid to the Authority or any such entity (including, | ||||||
3 | without
limitation,
any trustee), or the State Comptroller | ||||||
4 | and the State Treasurer have been
advised
that | ||||||
5 | arrangements, satisfactory to the Authority or such | ||||||
6 | entity, have been made
for the payment of such principal, | ||||||
7 | premium, if any, interest and fees; and
| ||||||
8 | (ii) Within 10 days after a demand for payment by the | ||||||
9 | Authority or
such entity given to such unit of local | ||||||
10 | government, the State Treasurer and the
State Comptroller, | ||||||
11 | the State Treasurer shall pay such funds or moneys as are
| ||||||
12 | legally available therefor to the Authority or such entity | ||||||
13 | for the payment of
principal of, premium, if any, or | ||||||
14 | interest on, or fees relating to, such local
government | ||||||
15 | securities. The Authority or any such entity may carry out | ||||||
16 | this
Section and exercise all the rights, remedies and | ||||||
17 | provisions provided or
referred to in this
Section.
| ||||||
18 | (d) Remedies. Upon the sale or delivery of any local | ||||||
19 | government securities
of
the Authority or its designee, the | ||||||
20 | local government which issued such local
government securities | ||||||
21 | shall be deemed to have agreed that upon its failure to
pay | ||||||
22 | interest or premium, if any, on, or principal of, or fees | ||||||
23 | relating to, the
local government securities sold or delivered | ||||||
24 | to the Authority or any entity
acting on behalf of the | ||||||
25 | Authority (including, without limitation, any trustee)
when | ||||||
26 | payable, all statutory defenses to nonpayment are thereby |
| |||||||
| |||||||
1 | waived. Upon a
default in payment of principal of or interest | ||||||
2 | on any local government
securities issued by a unit of local | ||||||
3 | government and sold or delivered to the
Authority or its | ||||||
4 | designee, and upon demand on the unit of local government for
| ||||||
5 | payment, if the local government securities are payable from | ||||||
6 | property taxes and
funds are not legally available in the | ||||||
7 | treasury of the unit of local government
to make payment, an | ||||||
8 | action in mandamus for the levy of a tax by the unit of
local | ||||||
9 | government to pay the principal of or interest on the local | ||||||
10 | government
securities shall lie, and the Authority or such | ||||||
11 | entity shall be constituted a
holder or owner of the local | ||||||
12 | government securities as being in default. Upon
the occurrence | ||||||
13 | of any failure or default with respect to any local government
| ||||||
14 | securities issued by a unit of local government, the Authority | ||||||
15 | or such entity
may thereupon avail itself of all remedies, | ||||||
16 | rights and provisions of law
applicable in the circumstances, | ||||||
17 | and the failure to exercise or exert any
rights or remedies | ||||||
18 | within a time or period provided by law may not be raised as
a | ||||||
19 | defense by the unit of local government.
| ||||||
20 | (Source: P.A. 93-205, eff. 1-1-04.)
| ||||||
21 | Section 905. The State Officers and Employees Money | ||||||
22 | Disposition Act is amended by changing Section 2a as follows:
| ||||||
23 | (30 ILCS 230/2a) (from Ch. 127, par. 172)
| ||||||
24 | Sec. 2a. Every officer, board, commission, commissioner, |
| |||||||
| |||||||
1 | department,
institute, arm, or agency to whom or to which this | ||||||
2 | Act applies is to notify
the State Treasurer as to money paid | ||||||
3 | to him, her, or it under protest as
provided in Section 2a.1, | ||||||
4 | and the Treasurer is to place the money in a special
fund to be | ||||||
5 | known as the protest fund. At the expiration of 30 days from | ||||||
6 | the
date of payment, the money is to be transferred from the | ||||||
7 | protest fund to the
appropriate fund in which it would have | ||||||
8 | been placed had there been payment
without protest unless the | ||||||
9 | party making that payment under protest has filed a
complaint | ||||||
10 | and secured within that 30 days a temporary restraining order | ||||||
11 | or a
preliminary injunction, restraining the making of that | ||||||
12 | transfer and unless, in
addition, within that 30 days, a copy | ||||||
13 | of the temporary restraining order or
preliminary injunction | ||||||
14 | has been served upon the State Treasurer and also
upon the | ||||||
15 | officer, board, commission, commissioner, department,
| ||||||
16 | institute, arm, or agency to whom or to which the payment under | ||||||
17 | protest was
made, in which case the payment and such other | ||||||
18 | payments as are subsequently
made under notice of protest, as | ||||||
19 | provided in Section 2a.1, by the
same person, the transfer of | ||||||
20 | which payments is restrained by such
temporary restraining | ||||||
21 | order or preliminary injunction, are to be held
in the protest | ||||||
22 | fund until the final order or judgment of the court. The
| ||||||
23 | judicial remedy herein provided, however, relates only to | ||||||
24 | questions which
must be decided by the court in determining the | ||||||
25 | proper disposition of the
moneys paid under protest. Any | ||||||
26 | authorized payment from the protest fund
shall bear simple |
| |||||||
| |||||||
1 | interest at a rate equal to the average of the weekly rates
at | ||||||
2 | issuance on 13-week U.S. Treasury Bills from the date of | ||||||
3 | deposit
into the protest fund to the date of disbursement from | ||||||
4 | the protest fund.
In cases involving temporary restraining | ||||||
5 | orders or preliminary
injunctions entered March 10, 1982, or | ||||||
6 | thereafter, pursuant to this
Section, when the party paying | ||||||
7 | under protest fails in the protest action the
State Treasurer | ||||||
8 | shall determine if any moneys paid under protest were paid
as a | ||||||
9 | result of assessments under the following provisions: the | ||||||
10 | Municipal
Retailers' Occupation Tax Act, the Municipal Service | ||||||
11 | Occupation Tax Act,
the Municipal Use Tax Act, the Municipal | ||||||
12 | Automobile Renting Occupation Tax Act,
the Municipal | ||||||
13 | Automobile Renting Use Tax Act, Section 8-11-9 of the Illinois
| ||||||
14 | Municipal Code, the Tourism, Conventions and Other Special | ||||||
15 | Events Promotion Act
of 1967, the County Automobile Renting | ||||||
16 | Occupation Tax Act, the County
Automobile Renting Use Tax Act, | ||||||
17 | Section 5-1034 of the Counties Code, Section
5.01 of the Local | ||||||
18 | Mass Transit District Act, the Downstate Public
Transportation
| ||||||
19 | Act, Section 4.03 of the Regional Transportation Authority Act, | ||||||
20 | subsections (c)
and (d) of Section 201 of the Illinois Income | ||||||
21 | Tax Act, Section 2a.1 of the
Messages Tax Act, Section 2a.1 of | ||||||
22 | the Gas Revenue Tax Act, Section 2a.1 of the
Public Utilities | ||||||
23 | Revenue Act, Section 60 of the Regional Cooperation and Smart | ||||||
24 | Growth in Eastern Will County Act, and the Water Company | ||||||
25 | Invested Capital Tax Act.
Any such moneys paid under protest | ||||||
26 | shall bear simple interest at a rate equal
to the average of |
| |||||||
| |||||||
1 | the weekly rates at issuance on 13-week U.S. Treasury
Bills | ||||||
2 | from the date of deposit into the protest fund to the date of
| ||||||
3 | disbursement from the protest fund.
| ||||||
4 | It is unlawful for the Clerk of a court, a bank or any | ||||||
5 | person other than
the State Treasurer to be appointed as | ||||||
6 | trustee with respect to any
purported payment under protest, or | ||||||
7 | otherwise to be authorized by a court
to hold any purported | ||||||
8 | payment under protest, during the pendency of the
litigation | ||||||
9 | involving such purported payment under protest, it being the
| ||||||
10 | expressed intention of the General Assembly that no one is to | ||||||
11 | act as custodian
of any such purported payment under protest | ||||||
12 | except the State Treasurer.
| ||||||
13 | No payment under protest within the meaning of this Act has | ||||||
14 | been made
unless paid to an officer, board, commission, | ||||||
15 | commissioner, department,
institute, arm or agency brought | ||||||
16 | within this Act by Section 1 and unless
made in the form | ||||||
17 | specified by Section 2a.1. No payment into court or to a
| ||||||
18 | circuit clerk or other court-appointed trustee is a payment | ||||||
19 | under protest
within the meaning of this Act.
| ||||||
20 | (Source: P.A. 87-950.)
| ||||||
21 | Section 910. The Use Tax Act is amended by changing Section | ||||||
22 | 22 as follows:
| ||||||
23 | (35 ILCS 105/22) (from Ch. 120, par. 439.22)
| ||||||
24 | Sec. 22. If it is determined that the Department should |
| |||||||
| |||||||
1 | issue a credit or refund
under this Act, the Department may | ||||||
2 | first apply the amount thereof against
any amount of tax or | ||||||
3 | penalty or interest due hereunder, or under the Retailers'
| ||||||
4 | Occupation Tax Act, the Service Occupation Tax
Act, the Service | ||||||
5 | Use Tax Act,
any local occupation or use tax administered by | ||||||
6 | the Department,
Section 4 of the Water Commission Act of
1985, | ||||||
7 | subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| ||||||
8 | Transit District Act, Section 60 of the Regional Cooperation | ||||||
9 | and Smart Growth in Eastern Will County Act, or subsections | ||||||
10 | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | ||||||
11 | Authority Act,
from the person entitled to such credit or | ||||||
12 | refund.
For this purpose, if proceedings are pending to | ||||||
13 | determine whether or not
any tax or penalty or interest is due | ||||||
14 | under this Act or under the Retailers'
Occupation Tax Act, the | ||||||
15 | Service Occupation Tax
Act, the Service Use Tax Act,
any local | ||||||
16 | occupation or use tax administered by the Department,
Section 4 | ||||||
17 | of the Water Commission Act of
1985, subsections (b), (c) and | ||||||
18 | (d) of Section 5.01 of the Local Mass
Transit District Act, | ||||||
19 | Section 60 of the Regional Cooperation and Smart Growth in | ||||||
20 | Eastern Will County Act, or subsections (e), (f) and (g) of | ||||||
21 | Section 4.03 of
the Regional Transportation Authority Act,
from | ||||||
22 | such person, the Department may withhold
issuance of the credit | ||||||
23 | or refund pending the final disposition of such
proceedings and | ||||||
24 | may apply such credit or refund against any amount found to
be | ||||||
25 | due to the Department as a result of such proceedings. The | ||||||
26 | balance, if
any, of the credit or refund shall be issued to the |
| |||||||
| |||||||
1 | person entitled
thereto.
| ||||||
2 | Any credit memorandum issued hereunder may be used by the | ||||||
3 | authorized
holder thereof to pay any tax or penalty or interest | ||||||
4 | due or to become due
under this Act or under the Retailers' | ||||||
5 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
6 | Use Tax Act,
any local occupation or use tax administered by | ||||||
7 | the Department,
Section 4 of the Water Commission Act of
1985, | ||||||
8 | subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| ||||||
9 | Transit District Act, Section 60 of the Regional Cooperation | ||||||
10 | and Smart Growth in Eastern Will County Act, or subsections | ||||||
11 | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | ||||||
12 | Authority Act,
from such holder. Subject
to reasonable rules of | ||||||
13 | the Department, a credit memorandum issued hereunder
may be | ||||||
14 | assigned by the holder thereof to any other person for use in | ||||||
15 | paying
tax or penalty or interest which may be due or become | ||||||
16 | due under this Act or
under the Retailers' Occupation Tax Act, | ||||||
17 | the Service Occupation
Tax Act or the Service Use Tax Act, from | ||||||
18 | the assignee.
| ||||||
19 | In any case in which there has been an erroneous refund of | ||||||
20 | tax
payable under this Act, a notice of tax liability may be | ||||||
21 | issued at any time
within 3 years from the making of that | ||||||
22 | refund, or within 5 years from the
making of that refund if it | ||||||
23 | appears that any part of the refund was induced
by fraud or the | ||||||
24 | misrepresentation of a material fact. The amount of any
| ||||||
25 | proposed assessment set forth in the notice shall be limited to | ||||||
26 | the amount
of the erroneous refund.
|
| |||||||
| |||||||
1 | (Source: P.A. 91-901, eff. 1-1-01.)
| ||||||
2 | Section 915. The Service Use Tax Act is amended by changing | ||||||
3 | Section 20 as follows:
| ||||||
4 | (35 ILCS 110/20) (from Ch. 120, par. 439.50)
| ||||||
5 | Sec. 20. If it is determined that the Department should | ||||||
6 | issue a credit or refund
hereunder, the Department may first | ||||||
7 | apply the amount thereof against any
amount of tax or penalty | ||||||
8 | or interest due hereunder, or under the Service
Occupation Tax | ||||||
9 | Act, the Retailers' Occupation Tax Act, the Use Tax Act,
any | ||||||
10 | local occupation or use tax administered by the Department, | ||||||
11 | Section 4 of the Water Commission Act of
1985, subsections (b), | ||||||
12 | (c) and (d) of Section 5.01 of the Local Mass
Transit District | ||||||
13 | Act, Section 60 of the Regional Cooperation and Smart Growth in | ||||||
14 | Eastern Will County Act, or subsections (e), (f) and (g) of | ||||||
15 | Section 4.03 of
the Regional Transportation Authority Act,
from | ||||||
16 | the person entitled to such credit or refund. For
this purpose, | ||||||
17 | if proceedings are pending to determine whether or not any
tax | ||||||
18 | or penalty or interest is due hereunder, or under the Service
| ||||||
19 | Occupation Tax Act, the Retailers' Occupation Tax Act, the Use | ||||||
20 | Tax Act,
any local occupation or use tax administered by the | ||||||
21 | Department, Section 4 of the Water Commission Act of
1985, | ||||||
22 | subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| ||||||
23 | Transit District Act, Section 60 of the Regional Cooperation | ||||||
24 | and Smart Growth in Eastern Will County Act, or subsections |
| |||||||
| |||||||
1 | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | ||||||
2 | Authority Act,
from such person, the Department may withhold | ||||||
3 | issuance of
the credit or refund pending the final disposition | ||||||
4 | of such proceedings and
may apply such credit or refund against | ||||||
5 | any amount found to be due to the
Department as a result of | ||||||
6 | such proceedings. The balance, if any, of the
credit or refund | ||||||
7 | shall be issued to the person entitled thereto.
| ||||||
8 | Any credit memorandum issued hereunder may be used by the | ||||||
9 | authorized
holder thereof to pay any tax or penalty or interest | ||||||
10 | due or to become due
under this Act, the Service Occupation Tax | ||||||
11 | Act, the
Retailers' Occupation Tax Act, the Use Tax Act,
any | ||||||
12 | local occupation or use tax administered by the Department, | ||||||
13 | Section 4 of the Water Commission Act of
1985, subsections (b), | ||||||
14 | (c) and (d) of Section 5.01 of the Local Mass
Transit District | ||||||
15 | Act, Section 60 of the Regional Cooperation and Smart Growth in | ||||||
16 | Eastern Will County Act, or subsections (e), (f) and (g) of | ||||||
17 | Section 4.03 of
the Regional Transportation Authority Act,
from | ||||||
18 | such holder.
Subject to reasonable rules of the Department, a | ||||||
19 | credit memorandum issued
hereunder may be assigned by the | ||||||
20 | holder thereof to any other person for use
in paying tax or | ||||||
21 | penalty or interest which may be due or become due under
this | ||||||
22 | Act, the Service Occupation Tax Act, the Retailers'
Occupation | ||||||
23 | Tax Act, the Use Tax Act,
any local occupation or use tax | ||||||
24 | administered by the Department, Section 4 of the Water | ||||||
25 | Commission Act of
1985, subsections (b), (c) and (d) of Section | ||||||
26 | 5.01 of the Local Mass
Transit District Act, Section 60 of the |
| |||||||
| |||||||
1 | Regional Cooperation and Smart Growth in Eastern Will County | ||||||
2 | Act, or subsections (e), (f) and (g) of Section 4.03 of
the | ||||||
3 | Regional Transportation Authority Act,
from the assignee.
| ||||||
4 | In any case which there has been an erroneous refund of tax
| ||||||
5 | payable under this Act, a notice of tax liability may be issued | ||||||
6 | at any
time within 3 years from the making of that refund, or | ||||||
7 | within 5 years from
the making of that refund if it appears | ||||||
8 | that any part of the refund was
induced by fraud or the | ||||||
9 | misrepresentation of a material fact. The amount of
any | ||||||
10 | proposed assessment set forth in the notice shall be limited to | ||||||
11 | the
amount of the erroneous refund.
| ||||||
12 | (Source: P.A. 91-901, eff. 1-1-01.)
| ||||||
13 | Section 920. The Service Occupation Tax Act is amended by | ||||||
14 | changing Section 20 as follows:
| ||||||
15 | (35 ILCS 115/20) (from Ch. 120, par. 439.120)
| ||||||
16 | Sec. 20. If it is determined that
the Department should | ||||||
17 | issue a credit or
refund
hereunder, the Department may first | ||||||
18 | apply the amount thereof against any
amount of tax or penalty | ||||||
19 | or interest due hereunder, or under the Service
Use Tax Act, | ||||||
20 | the Retailers' Occupation Tax Act, the Use
Tax Act,
any local | ||||||
21 | occupation or use tax administered by the Department,
Section 4 | ||||||
22 | of the Water Commission Act of
1985, subsections (b), (c) and | ||||||
23 | (d) of Section 5.01 of the Local Mass
Transit District Act, | ||||||
24 | Section 60 of the Regional Cooperation and Smart Growth in |
| |||||||
| |||||||
1 | Eastern Will County Act, or subsections (e), (f) and (g) of | ||||||
2 | Section 4.03 of
the Regional Transportation Authority Act,
from | ||||||
3 | the person entitled to such credit or refund. For this
purpose, | ||||||
4 | if proceedings are pending to determine whether or not any tax | ||||||
5 | or
penalty or interest is due hereunder, or under the Service | ||||||
6 | Use Tax Act,
the Retailers' Occupation Tax Act, the Use Tax | ||||||
7 | Act,
any local occupation or use tax administered by the | ||||||
8 | Department,
Section 4 of the Water Commission Act of
1985, | ||||||
9 | subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| ||||||
10 | Transit District Act, Section 60 of the Regional Cooperation | ||||||
11 | and Smart Growth in Eastern Will County Act, or subsections | ||||||
12 | (e), (f) and (g) of Section 4.03 of
the Regional Transportation | ||||||
13 | Authority Act,
from
such person, the Department may withhold | ||||||
14 | issuance of the credit or refund
pending the final disposition | ||||||
15 | of such proceedings and may apply such credit
or refund against | ||||||
16 | any amount found to be due to the Department as a result
of | ||||||
17 | such proceedings. The balance, if any, of the credit or refund | ||||||
18 | shall be
issued to the person entitled thereto.
| ||||||
19 | Any credit memorandum issued hereunder may be used by the | ||||||
20 | authorized
holder thereof to pay any tax or penalty or interest | ||||||
21 | due or to become due
under this Act, or under the Service Use | ||||||
22 | Tax Act, the Retailers'
Occupation Tax Act, the Use Tax Act,
| ||||||
23 | any local occupation or use tax administered by the Department,
| ||||||
24 | Section 4 of the Water Commission Act of
1985, subsections (b), | ||||||
25 | (c) and (d) of Section 5.01 of the Local Mass
Transit District | ||||||
26 | Act, Section 60 of the Regional Cooperation and Smart Growth in |
| |||||||
| |||||||
1 | Eastern Will County Act, or subsections (e), (f) and (g) of | ||||||
2 | Section 4.03 of
the Regional Transportation Authority Act,
from | ||||||
3 | such holder. Subject to
reasonable rules of the Department, a | ||||||
4 | credit memorandum issued hereunder
may be assigned by the | ||||||
5 | holder thereof to any other person for use in paying
tax or | ||||||
6 | penalty or interest which may be due or become due under this | ||||||
7 | Act,
the Service Use Tax Act, the Retailers' Occupation Tax
| ||||||
8 | Act, the Use Tax Act,
any local occupation or use tax | ||||||
9 | administered by the Department,
Section 4 of the Water | ||||||
10 | Commission Act of
1985, subsections (b), (c) and (d) of Section | ||||||
11 | 5.01 of the Local Mass
Transit District Act, Section 60 of the | ||||||
12 | Regional Cooperation and Smart Growth in Eastern Will County | ||||||
13 | Act, or subsections (e), (f) and (g) of Section 4.03 of
the | ||||||
14 | Regional Transportation Authority Act,
from the assignee.
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15 | In any case in which there has been an erroneous refund of | ||||||
16 | tax payable
under this Act, a notice of tax liability may be | ||||||
17 | issued at any time within
3 years from the making of that | ||||||
18 | refund, or within 5 years from the making
of that refund if it | ||||||
19 | appears that any part of the refund was induced by
fraud or the | ||||||
20 | misrepresentation of a material fact. The amount of any
| ||||||
21 | proposed assessment set forth in the notice shall be limited to | ||||||
22 | the amount
of the erroneous refund.
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23 | (Source: P.A. 91-901, eff. 1-1-01.)
| ||||||
24 | Section 925. The Retailers' Occupation Tax Act is amended | ||||||
25 | by changing Section 6 as follows:
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1 | (35 ILCS 120/6) (from Ch. 120, par. 445)
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2 | Sec. 6. Credit memorandum or refund. If it appears, after | ||||||
3 | claim therefor
filed with the Department, that
an amount of tax | ||||||
4 | or penalty or interest has been paid which was not due under
| ||||||
5 | this Act, whether as the result of a mistake of fact or an | ||||||
6 | error of law,
except as hereinafter provided, then the | ||||||
7 | Department shall issue a credit
memorandum or refund to the | ||||||
8 | person who made the erroneous payment or, if
that person died | ||||||
9 | or became a person under legal disability, to his or her
legal | ||||||
10 | representative, as such.
For purposes of this Section, the tax | ||||||
11 | is deemed to be erroneously paid by
a retailer when the | ||||||
12 | manufacturer of a motor vehicle sold by the retailer
accepts
| ||||||
13 | the return of that automobile and refunds to the purchaser the | ||||||
14 | selling price of
that vehicle as provided in the New Vehicle | ||||||
15 | Buyer Protection Act. When a
motor vehicle is returned for a | ||||||
16 | refund of the purchase price under the New
Vehicle Buyer | ||||||
17 | Protection Act, the Department shall issue a credit memorandum
| ||||||
18 | or a refund for the amount of tax paid by the retailer under | ||||||
19 | this Act
attributable to the initial sale of that vehicle. | ||||||
20 | Claims submitted by the
retailer are subject to the same | ||||||
21 | restrictions and procedures provided for in
this Act.
If it is | ||||||
22 | determined that the Department
should issue a credit memorandum | ||||||
23 | or refund, the Department may first apply
the amount thereof | ||||||
24 | against any tax or penalty or interest due or to become
due | ||||||
25 | under this Act or under the Use Tax Act, the Service Occupation |
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| |||||||
1 | Tax
Act, the Service Use Tax Act,
any local occupation or use | ||||||
2 | tax administered by the Department,
Section 4 of the Water | ||||||
3 | Commission Act of
1985, subsections (b), (c) and (d) of Section | ||||||
4 | 5.01 of the Local Mass
Transit District Act, Section 60 of the | ||||||
5 | Regional Cooperation and Smart Growth in Eastern Will County | ||||||
6 | Act, or subsections (e), (f) and (g) of Section 4.03 of
the | ||||||
7 | Regional Transportation Authority Act, from the person who made | ||||||
8 | the
erroneous payment. If no tax or penalty or interest is due | ||||||
9 | and no
proceeding is pending to determine whether such person | ||||||
10 | is indebted to the
Department for tax or penalty or interest, | ||||||
11 | the credit memorandum or refund
shall be issued to the | ||||||
12 | claimant; or (in the case of a credit memorandum)
the credit | ||||||
13 | memorandum may be assigned and set over by the lawful holder
| ||||||
14 | thereof, subject to reasonable rules of the Department, to any | ||||||
15 | other person
who is subject to this Act, the Use Tax Act, the | ||||||
16 | Service Occupation Tax Act,
the Service Use Tax Act,
any local | ||||||
17 | occupation or use tax administered by the Department,
Section 4 | ||||||
18 | of the Water Commission Act of
1985, subsections (b), (c) and | ||||||
19 | (d) of Section 5.01 of the Local Mass
Transit District Act, | ||||||
20 | Section 60 of the Regional Cooperation and Smart Growth in | ||||||
21 | Eastern Will County Act, or subsections (e), (f) and (g) of | ||||||
22 | Section 4.03 of
the Regional Transportation Authority Act,
and | ||||||
23 | the amount thereof applied by the Department against any tax or
| ||||||
24 | penalty or interest due or to become due under this Act or | ||||||
25 | under the Use
Tax Act, the Service Occupation Tax Act, the | ||||||
26 | Service
Use Tax Act,
any local occupation or use tax |
| |||||||
| |||||||
1 | administered by the Department,
Section 4 of the Water | ||||||
2 | Commission Act of
1985, subsections (b), (c) and (d) of Section | ||||||
3 | 5.01 of the Local Mass
Transit District Act, Section 60 of the | ||||||
4 | Regional Cooperation and Smart Growth in Eastern Will County | ||||||
5 | Act, or subsections (e), (f) and (g) of Section 4.03 of
the | ||||||
6 | Regional Transportation Authority Act, from such assignee. | ||||||
7 | However, as
to any claim for credit or refund filed with the | ||||||
8 | Department on and after
each January 1 and July 1 no amount of | ||||||
9 | tax or penalty or interest
erroneously paid (either in total or | ||||||
10 | partial liquidation of a tax or
penalty or amount of interest | ||||||
11 | under this Act) more than 3 years prior to
such January 1 and | ||||||
12 | July 1, respectively, shall be credited or refunded,
except | ||||||
13 | that if both the Department and the taxpayer have agreed to an
| ||||||
14 | extension of time to issue a notice of tax liability as
| ||||||
15 | provided in Section 4 of this Act, such claim may be filed at | ||||||
16 | any time
prior to the expiration of the period agreed upon.
| ||||||
17 | No claim may be allowed for any amount paid to the | ||||||
18 | Department, whether
paid voluntarily or involuntarily, if paid | ||||||
19 | in total or partial liquidation
of an assessment which had | ||||||
20 | become final before the claim for credit or
refund to recover | ||||||
21 | the amount so paid is filed with the Department, or if
paid in | ||||||
22 | total or partial liquidation of a judgment or order of
court. | ||||||
23 | No credit may be allowed or refund made for any amount paid by | ||||||
24 | or
collected from any claimant unless it appears (a) that the | ||||||
25 | claimant bore
the burden of such amount and has not been | ||||||
26 | relieved thereof nor reimbursed
therefor and has not shifted |
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1 | such burden directly or indirectly through
inclusion of such | ||||||
2 | amount in the price of the tangible personal property
sold by | ||||||
3 | him or her or in any manner whatsoever; and that no | ||||||
4 | understanding or
agreement, written or oral, exists whereby he | ||||||
5 | or she or his or her
legal representative may be relieved of | ||||||
6 | the burden of such amount, be
reimbursed therefor or may shift | ||||||
7 | the burden thereof; or (b) that he or she
or his or her legal | ||||||
8 | representative has repaid unconditionally such amount
to his or | ||||||
9 | her vendee (1) who bore the burden thereof and has not shifted
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10 | such burden directly or indirectly, in any manner whatsoever; | ||||||
11 | (2) who, if
he or she has shifted such burden, has repaid | ||||||
12 | unconditionally such amount
to his own vendee; and (3) who is | ||||||
13 | not entitled to receive any reimbursement
therefor from any | ||||||
14 | other source than from his or her vendor, nor to be
relieved of | ||||||
15 | such burden in any manner whatsoever. No credit may be allowed
| ||||||
16 | or refund made for any amount paid by or collected from any | ||||||
17 | claimant unless
it appears that the claimant has | ||||||
18 | unconditionally repaid, to the purchaser,
any amount collected | ||||||
19 | from the purchaser and retained by the claimant with
respect to | ||||||
20 | the same transaction under the Use Tax Act.
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21 | Any credit or refund that is allowed under this Section | ||||||
22 | shall bear interest
at the rate and in the manner specified in | ||||||
23 | the Uniform Penalty and Interest
Act.
| ||||||
24 | In case the Department determines that the claimant is | ||||||
25 | entitled to a
refund, such refund shall be made only from such | ||||||
26 | appropriation as may be
available for that purpose. If it |
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| |||||||
1 | appears unlikely that the amount
appropriated would permit | ||||||
2 | everyone having a claim allowed during the period
covered by | ||||||
3 | such appropriation to elect to receive a cash refund, the
| ||||||
4 | Department, by rule or regulation, shall provide for the | ||||||
5 | payment of refunds in
hardship cases and shall define what | ||||||
6 | types of cases qualify as hardship cases.
| ||||||
7 | If a retailer who has failed to pay retailers' occupation | ||||||
8 | tax on gross
receipts from retail sales is required by the | ||||||
9 | Department to pay such tax,
such retailer, without filing any | ||||||
10 | formal claim with the Department, shall
be allowed to take | ||||||
11 | credit against such retailers' occupation tax liability
to the | ||||||
12 | extent, if any, to which such retailer has paid an amount | ||||||
13 | equivalent
to retailers' occupation tax or has paid use tax in | ||||||
14 | error to his or her vendor
or vendors of the same tangible | ||||||
15 | personal property which such retailer bought
for resale and did | ||||||
16 | not first use before selling it, and no penalty or
interest | ||||||
17 | shall be charged to such retailer on the amount of such credit.
| ||||||
18 | However, when such credit is allowed to the retailer by the | ||||||
19 | Department, the
vendor is precluded from refunding any of that | ||||||
20 | tax to the retailer and
filing a claim for credit or refund | ||||||
21 | with respect thereto with the
Department. The provisions of | ||||||
22 | this amendatory Act shall be applied
retroactively, regardless | ||||||
23 | of the date of the transaction.
| ||||||
24 | (Source: P.A. 91-901, eff. 1-1-01.)
| ||||||
25 | Section 930. The State Mandates Act is amended by adding |
| |||||||
| |||||||
1 | Section 8.36 as follows: | ||||||
2 | (30 ILCS 805/8.36 new) | ||||||
3 | Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
4 | of this Act, no reimbursement by the State is required for the | ||||||
5 | implementation of any mandate created by this amendatory Act of | ||||||
6 | the 97th General Assembly. | ||||||
7 | Section 990. Severability; construction. The provisions of | ||||||
8 | this Act are severable under Section 1.31 of the Statute on | ||||||
9 | Statutes. The provisions of this Act shall be reasonably and | ||||||
10 | liberally construed to achieve the purposes for the | ||||||
11 | establishment of the Eastern Will County Development District. | ||||||
12 | Section 999. Effective date. This Act takes effect January | ||||||
13 | 1, 2013.".
|