98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB1951

 

Introduced 2/15/2013, by Sen. Pamela J. Althoff

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/9  from Ch. 120, par. 439.109
70 ILCS 3610/5.01  from Ch. 111 2/3, par. 355.01
70 ILCS 3720/4  from Ch. 111 2/3, par. 254
320 ILCS 30/5  from Ch. 67 1/2, par. 455

    Amends the Service Use Tax Act and the Service Occupation Tax Act. Makes changes concerning the distribution of proceeds to provide for certain transfers to the Common School Fund. Amends the Local Mass Transit District Act and the Water Commission Act of 1985. Makes changes in provisions concerning the distribution of tax proceeds to provide for offsets for amounts that were erroneously paid to the District or Commission. Amends the Senior Citizens Real Estate Tax Deferral Act. Provides that, if there is a shortfall in appropriations from the Senior Citizens Real Estate Tax Revolving Fund, payments may be made when there is sufficient appropriation authority or a sufficient fund balance (instead of by June 1 or within 30 days of the receipt of these tax bills). Effective immediately.


LRB098 10598 HLH 40861 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB1951LRB098 10598 HLH 40861 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Service Use Tax Act is amended by changing
5Section 9 as follows:
 
6    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
7    Sec. 9. Each serviceman required or authorized to collect
8the tax herein imposed shall pay to the Department the amount
9of such tax (except as otherwise provided) at the time when he
10is required to file his return for the period during which such
11tax was collected, less a discount of 2.1% prior to January 1,
121990 and 1.75% on and after January 1, 1990, or $5 per calendar
13year, whichever is greater, which is allowed to reimburse the
14serviceman for expenses incurred in collecting the tax, keeping
15records, preparing and filing returns, remitting the tax and
16supplying data to the Department on request. A serviceman need
17not remit that part of any tax collected by him to the extent
18that he is required to pay and does pay the tax imposed by the
19Service Occupation Tax Act with respect to his sale of service
20involving the incidental transfer by him of the same property.
21    Except as provided hereinafter in this Section, on or
22before the twentieth day of each calendar month, such
23serviceman shall file a return for the preceding calendar month

 

 

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1in accordance with reasonable Rules and Regulations to be
2promulgated by the Department. Such return shall be filed on a
3form prescribed by the Department and shall contain such
4information as the Department may reasonably require.
5    The Department may require returns to be filed on a
6quarterly basis. If so required, a return for each calendar
7quarter shall be filed on or before the twentieth day of the
8calendar month following the end of such calendar quarter. The
9taxpayer shall also file a return with the Department for each
10of the first two months of each calendar quarter, on or before
11the twentieth day of the following calendar month, stating:
12        1. The name of the seller;
13        2. The address of the principal place of business from
14    which he engages in business as a serviceman in this State;
15        3. The total amount of taxable receipts received by him
16    during the preceding calendar month, including receipts
17    from charge and time sales, but less all deductions allowed
18    by law;
19        4. The amount of credit provided in Section 2d of this
20    Act;
21        5. The amount of tax due;
22        5-5. The signature of the taxpayer; and
23        6. Such other reasonable information as the Department
24    may require.
25    If a taxpayer fails to sign a return within 30 days after
26the proper notice and demand for signature by the Department,

 

 

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1the return shall be considered valid and any amount shown to be
2due on the return shall be deemed assessed.
3    Beginning October 1, 1993, a taxpayer who has an average
4monthly tax liability of $150,000 or more shall make all
5payments required by rules of the Department by electronic
6funds transfer. Beginning October 1, 1994, a taxpayer who has
7an average monthly tax liability of $100,000 or more shall make
8all payments required by rules of the Department by electronic
9funds transfer. Beginning October 1, 1995, a taxpayer who has
10an average monthly tax liability of $50,000 or more shall make
11all payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 2000, a taxpayer who has
13an annual tax liability of $200,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. The term "annual tax liability" shall be the
16sum of the taxpayer's liabilities under this Act, and under all
17other State and local occupation and use tax laws administered
18by the Department, for the immediately preceding calendar year.
19The term "average monthly tax liability" means the sum of the
20taxpayer's liabilities under this Act, and under all other
21State and local occupation and use tax laws administered by the
22Department, for the immediately preceding calendar year
23divided by 12. Beginning on October 1, 2002, a taxpayer who has
24a tax liability in the amount set forth in subsection (b) of
25Section 2505-210 of the Department of Revenue Law shall make
26all payments required by rules of the Department by electronic

 

 

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1funds transfer.
2    Before August 1 of each year beginning in 1993, the
3Department shall notify all taxpayers required to make payments
4by electronic funds transfer. All taxpayers required to make
5payments by electronic funds transfer shall make those payments
6for a minimum of one year beginning on October 1.
7    Any taxpayer not required to make payments by electronic
8funds transfer may make payments by electronic funds transfer
9with the permission of the Department.
10    All taxpayers required to make payment by electronic funds
11transfer and any taxpayers authorized to voluntarily make
12payments by electronic funds transfer shall make those payments
13in the manner authorized by the Department.
14    The Department shall adopt such rules as are necessary to
15effectuate a program of electronic funds transfer and the
16requirements of this Section.
17    If the serviceman is otherwise required to file a monthly
18return and if the serviceman's average monthly tax liability to
19the Department does not exceed $200, the Department may
20authorize his returns to be filed on a quarter annual basis,
21with the return for January, February and March of a given year
22being due by April 20 of such year; with the return for April,
23May and June of a given year being due by July 20 of such year;
24with the return for July, August and September of a given year
25being due by October 20 of such year, and with the return for
26October, November and December of a given year being due by

 

 

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1January 20 of the following year.
2    If the serviceman is otherwise required to file a monthly
3or quarterly return and if the serviceman's average monthly tax
4liability to the Department does not exceed $50, the Department
5may authorize his returns to be filed on an annual basis, with
6the return for a given year being due by January 20 of the
7following year.
8    Such quarter annual and annual returns, as to form and
9substance, shall be subject to the same requirements as monthly
10returns.
11    Notwithstanding any other provision in this Act concerning
12the time within which a serviceman may file his return, in the
13case of any serviceman who ceases to engage in a kind of
14business which makes him responsible for filing returns under
15this Act, such serviceman shall file a final return under this
16Act with the Department not more than 1 month after
17discontinuing such business.
18    Where a serviceman collects the tax with respect to the
19selling price of property which he sells and the purchaser
20thereafter returns such property and the serviceman refunds the
21selling price thereof to the purchaser, such serviceman shall
22also refund, to the purchaser, the tax so collected from the
23purchaser. When filing his return for the period in which he
24refunds such tax to the purchaser, the serviceman may deduct
25the amount of the tax so refunded by him to the purchaser from
26any other Service Use Tax, Service Occupation Tax, retailers'

 

 

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1occupation tax or use tax which such serviceman may be required
2to pay or remit to the Department, as shown by such return,
3provided that the amount of the tax to be deducted shall
4previously have been remitted to the Department by such
5serviceman. If the serviceman shall not previously have
6remitted the amount of such tax to the Department, he shall be
7entitled to no deduction hereunder upon refunding such tax to
8the purchaser.
9    Any serviceman filing a return hereunder shall also include
10the total tax upon the selling price of tangible personal
11property purchased for use by him as an incident to a sale of
12service, and such serviceman shall remit the amount of such tax
13to the Department when filing such return.
14    If experience indicates such action to be practicable, the
15Department may prescribe and furnish a combination or joint
16return which will enable servicemen, who are required to file
17returns hereunder and also under the Service Occupation Tax
18Act, to furnish all the return information required by both
19Acts on the one form.
20    Where the serviceman has more than one business registered
21with the Department under separate registration hereunder,
22such serviceman shall not file each return that is due as a
23single return covering all such registered businesses, but
24shall file separate returns for each such registered business.
25    Beginning January 1, 1990, each month the Department shall
26pay into the State and Local Tax Reform Fund, a special fund in

 

 

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1the State Treasury, the net revenue realized for the preceding
2month from the 1% tax on sales of food for human consumption
3which is to be consumed off the premises where it is sold
4(other than alcoholic beverages, soft drinks and food which has
5been prepared for immediate consumption) and prescription and
6nonprescription medicines, drugs, medical appliances and
7insulin, urine testing materials, syringes and needles used by
8diabetics.
9    Beginning January 1, 1990, each month the Department shall
10pay into the State and Local Sales Tax Reform Fund 20% of the
11net revenue realized for the preceding month from the 6.25%
12general rate on transfers of tangible personal property, other
13than tangible personal property which is purchased outside
14Illinois at retail from a retailer and which is titled or
15registered by an agency of this State's government.
16    Beginning August 1, 2000, each month the Department shall
17pay into the State and Local Sales Tax Reform Fund 100% of the
18net revenue realized for the preceding month from the 1.25%
19rate on the selling price of motor fuel and gasohol.
20    Beginning October 1, 2009, each month the Department shall
21pay into the Capital Projects Fund an amount that is equal to
22an amount estimated by the Department to represent 80% of the
23net revenue realized for the preceding month from the sale of
24candy, grooming and hygiene products, and soft drinks that had
25been taxed at a rate of 1% prior to September 1, 2009 but that
26is now taxed at 6.25%.

 

 

SB1951- 8 -LRB098 10598 HLH 40861 b

1    Of the remainder of the moneys received by the Department
2pursuant to this Act, (a) 1.75% thereof shall be paid into the
3Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4and after July 1, 1989, 3.8% thereof shall be paid into the
5Build Illinois Fund; provided, however, that if in any fiscal
6year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
7may be, of the moneys received by the Department and required
8to be paid into the Build Illinois Fund pursuant to Section 3
9of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
10Act, Section 9 of the Service Use Tax Act, and Section 9 of the
11Service Occupation Tax Act, such Acts being hereinafter called
12the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
13may be, of moneys being hereinafter called the "Tax Act
14Amount", and (2) the amount transferred to the Build Illinois
15Fund from the State and Local Sales Tax Reform Fund shall be
16less than the Annual Specified Amount (as defined in Section 3
17of the Retailers' Occupation Tax Act), an amount equal to the
18difference shall be immediately paid into the Build Illinois
19Fund from other moneys received by the Department pursuant to
20the Tax Acts; and further provided, that if on the last
21business day of any month the sum of (1) the Tax Act Amount
22required to be deposited into the Build Illinois Bond Account
23in the Build Illinois Fund during such month and (2) the amount
24transferred during such month to the Build Illinois Fund from
25the State and Local Sales Tax Reform Fund shall have been less
26than 1/12 of the Annual Specified Amount, an amount equal to

 

 

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1the difference shall be immediately paid into the Build
2Illinois Fund from other moneys received by the Department
3pursuant to the Tax Acts; and, further provided, that in no
4event shall the payments required under the preceding proviso
5result in aggregate payments into the Build Illinois Fund
6pursuant to this clause (b) for any fiscal year in excess of
7the greater of (i) the Tax Act Amount or (ii) the Annual
8Specified Amount for such fiscal year; and, further provided,
9that the amounts payable into the Build Illinois Fund under
10this clause (b) shall be payable only until such time as the
11aggregate amount on deposit under each trust indenture securing
12Bonds issued and outstanding pursuant to the Build Illinois
13Bond Act is sufficient, taking into account any future
14investment income, to fully provide, in accordance with such
15indenture, for the defeasance of or the payment of the
16principal of, premium, if any, and interest on the Bonds
17secured by such indenture and on any Bonds expected to be
18issued thereafter and all fees and costs payable with respect
19thereto, all as certified by the Director of the Bureau of the
20Budget (now Governor's Office of Management and Budget). If on
21the last business day of any month in which Bonds are
22outstanding pursuant to the Build Illinois Bond Act, the
23aggregate of the moneys deposited in the Build Illinois Bond
24Account in the Build Illinois Fund in such month shall be less
25than the amount required to be transferred in such month from
26the Build Illinois Bond Account to the Build Illinois Bond

 

 

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1Retirement and Interest Fund pursuant to Section 13 of the
2Build Illinois Bond Act, an amount equal to such deficiency
3shall be immediately paid from other moneys received by the
4Department pursuant to the Tax Acts to the Build Illinois Fund;
5provided, however, that any amounts paid to the Build Illinois
6Fund in any fiscal year pursuant to this sentence shall be
7deemed to constitute payments pursuant to clause (b) of the
8preceding sentence and shall reduce the amount otherwise
9payable for such fiscal year pursuant to clause (b) of the
10preceding sentence. The moneys received by the Department
11pursuant to this Act and required to be deposited into the
12Build Illinois Fund are subject to the pledge, claim and charge
13set forth in Section 12 of the Build Illinois Bond Act.
14    Subject to payment of amounts into the Build Illinois Fund
15as provided in the preceding paragraph or in any amendment
16thereto hereafter enacted, the following specified monthly
17installment of the amount requested in the certificate of the
18Chairman of the Metropolitan Pier and Exposition Authority
19provided under Section 8.25f of the State Finance Act, but not
20in excess of the sums designated as "Total Deposit", shall be
21deposited in the aggregate from collections under Section 9 of
22the Use Tax Act, Section 9 of the Service Use Tax Act, Section
239 of the Service Occupation Tax Act, and Section 3 of the
24Retailers' Occupation Tax Act into the McCormick Place
25Expansion Project Fund in the specified fiscal years.

 

 

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1Fiscal YearTotal Deposit
21993         $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000

 

 

SB1951- 12 -LRB098 10598 HLH 40861 b

12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021246,000,000
62022260,000,000
72023275,000,000
82024 275,000,000
92025 275,000,000
102026 279,000,000
112027 292,000,000
122028 307,000,000
132029 322,000,000
142030 338,000,000
152031 350,000,000
162032 350,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25    Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

 

 

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1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993, the Department shall each
16month pay into the Illinois Tax Increment Fund 0.27% of 80% of
17the net revenue realized for the preceding month from the 6.25%
18general rate on the selling price of tangible personal
19property.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

 

 

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16.25% general rate on the selling price of Illinois-mined coal
2that was sold to an eligible business. For purposes of this
3paragraph, the term "eligible business" means a new electric
4generating facility certified pursuant to Section 605-332 of
5the Department of Commerce and Economic Opportunity Law of the
6Civil Administrative Code of Illinois.
7    Of the remainder of the All remaining moneys received by
8the Department pursuant to this Act, 75% thereof shall be paid
9into the General Revenue Fund of the State Treasury and 25%
10shall be reserved in a special account and used only for the
11transfer to the Common School Fund as part of the monthly
12transfer from the General Revenue Fund in accordance with
13Section 8a of the State Finance Act.
14    As soon as possible after the first day of each month, upon
15certification of the Department of Revenue, the Comptroller
16shall order transferred and the Treasurer shall transfer from
17the General Revenue Fund to the Motor Fuel Tax Fund an amount
18equal to 1.7% of 80% of the net revenue realized under this Act
19for the second preceding month. Beginning April 1, 2000, this
20transfer is no longer required and shall not be made.
21    Net revenue realized for a month shall be the revenue
22collected by the State pursuant to this Act, less the amount
23paid out during that month as refunds to taxpayers for
24overpayment of liability.
25(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
26eff. 5-27-10.)
 

 

 

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1    Section 10. The Service Occupation Tax Act is amended by
2changing Section 9 as follows:
 
3    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
4    Sec. 9. Each serviceman required or authorized to collect
5the tax herein imposed shall pay to the Department the amount
6of such tax at the time when he is required to file his return
7for the period during which such tax was collectible, less a
8discount of 2.1% prior to January 1, 1990, and 1.75% on and
9after January 1, 1990, or $5 per calendar year, whichever is
10greater, which is allowed to reimburse the serviceman for
11expenses incurred in collecting the tax, keeping records,
12preparing and filing returns, remitting the tax and supplying
13data to the Department on request.
14    Where such tangible personal property is sold under a
15conditional sales contract, or under any other form of sale
16wherein the payment of the principal sum, or a part thereof, is
17extended beyond the close of the period for which the return is
18filed, the serviceman, in collecting the tax may collect, for
19each tax return period, only the tax applicable to the part of
20the selling price actually received during such tax return
21period.
22    Except as provided hereinafter in this Section, on or
23before the twentieth day of each calendar month, such
24serviceman shall file a return for the preceding calendar month

 

 

SB1951- 16 -LRB098 10598 HLH 40861 b

1in accordance with reasonable rules and regulations to be
2promulgated by the Department of Revenue. Such return shall be
3filed on a form prescribed by the Department and shall contain
4such information as the Department may reasonably require.
5    The Department may require returns to be filed on a
6quarterly basis. If so required, a return for each calendar
7quarter shall be filed on or before the twentieth day of the
8calendar month following the end of such calendar quarter. The
9taxpayer shall also file a return with the Department for each
10of the first two months of each calendar quarter, on or before
11the twentieth day of the following calendar month, stating:
12        1. The name of the seller;
13        2. The address of the principal place of business from
14    which he engages in business as a serviceman in this State;
15        3. The total amount of taxable receipts received by him
16    during the preceding calendar month, including receipts
17    from charge and time sales, but less all deductions allowed
18    by law;
19        4. The amount of credit provided in Section 2d of this
20    Act;
21        5. The amount of tax due;
22        5-5. The signature of the taxpayer; and
23        6. Such other reasonable information as the Department
24    may require.
25    If a taxpayer fails to sign a return within 30 days after
26the proper notice and demand for signature by the Department,

 

 

SB1951- 17 -LRB098 10598 HLH 40861 b

1the return shall be considered valid and any amount shown to be
2due on the return shall be deemed assessed.
3    Prior to October 1, 2003, and on and after September 1,
42004 a serviceman may accept a Manufacturer's Purchase Credit
5certification from a purchaser in satisfaction of Service Use
6Tax as provided in Section 3-70 of the Service Use Tax Act if
7the purchaser provides the appropriate documentation as
8required by Section 3-70 of the Service Use Tax Act. A
9Manufacturer's Purchase Credit certification, accepted prior
10to October 1, 2003 or on or after September 1, 2004 by a
11serviceman as provided in Section 3-70 of the Service Use Tax
12Act, may be used by that serviceman to satisfy Service
13Occupation Tax liability in the amount claimed in the
14certification, not to exceed 6.25% of the receipts subject to
15tax from a qualifying purchase. A Manufacturer's Purchase
16Credit reported on any original or amended return filed under
17this Act after October 20, 2003 for reporting periods prior to
18September 1, 2004 shall be disallowed. Manufacturer's Purchase
19Credit reported on annual returns due on or after January 1,
202005 will be disallowed for periods prior to September 1, 2004.
21No Manufacturer's Purchase Credit may be used after September
2230, 2003 through August 31, 2004 to satisfy any tax liability
23imposed under this Act, including any audit liability.
24    If the serviceman's average monthly tax liability to the
25Department does not exceed $200, the Department may authorize
26his returns to be filed on a quarter annual basis, with the

 

 

SB1951- 18 -LRB098 10598 HLH 40861 b

1return for January, February and March of a given year being
2due by April 20 of such year; with the return for April, May
3and June of a given year being due by July 20 of such year; with
4the return for July, August and September of a given year being
5due by October 20 of such year, and with the return for
6October, November and December of a given year being due by
7January 20 of the following year.
8    If the serviceman's average monthly tax liability to the
9Department does not exceed $50, the Department may authorize
10his returns to be filed on an annual basis, with the return for
11a given year being due by January 20 of the following year.
12    Such quarter annual and annual returns, as to form and
13substance, shall be subject to the same requirements as monthly
14returns.
15    Notwithstanding any other provision in this Act concerning
16the time within which a serviceman may file his return, in the
17case of any serviceman who ceases to engage in a kind of
18business which makes him responsible for filing returns under
19this Act, such serviceman shall file a final return under this
20Act with the Department not more than 1 month after
21discontinuing such business.
22    Beginning October 1, 1993, a taxpayer who has an average
23monthly tax liability of $150,000 or more shall make all
24payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 1994, a taxpayer who has
26an average monthly tax liability of $100,000 or more shall make

 

 

SB1951- 19 -LRB098 10598 HLH 40861 b

1all payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1995, a taxpayer who has
3an average monthly tax liability of $50,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 2000, a taxpayer who has
6an annual tax liability of $200,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. The term "annual tax liability" shall be the
9sum of the taxpayer's liabilities under this Act, and under all
10other State and local occupation and use tax laws administered
11by the Department, for the immediately preceding calendar year.
12The term "average monthly tax liability" means the sum of the
13taxpayer's liabilities under this Act, and under all other
14State and local occupation and use tax laws administered by the
15Department, for the immediately preceding calendar year
16divided by 12. Beginning on October 1, 2002, a taxpayer who has
17a tax liability in the amount set forth in subsection (b) of
18Section 2505-210 of the Department of Revenue Law shall make
19all payments required by rules of the Department by electronic
20funds transfer.
21    Before August 1 of each year beginning in 1993, the
22Department shall notify all taxpayers required to make payments
23by electronic funds transfer. All taxpayers required to make
24payments by electronic funds transfer shall make those payments
25for a minimum of one year beginning on October 1.
26    Any taxpayer not required to make payments by electronic

 

 

SB1951- 20 -LRB098 10598 HLH 40861 b

1funds transfer may make payments by electronic funds transfer
2with the permission of the Department.
3    All taxpayers required to make payment by electronic funds
4transfer and any taxpayers authorized to voluntarily make
5payments by electronic funds transfer shall make those payments
6in the manner authorized by the Department.
7    The Department shall adopt such rules as are necessary to
8effectuate a program of electronic funds transfer and the
9requirements of this Section.
10    Where a serviceman collects the tax with respect to the
11selling price of tangible personal property which he sells and
12the purchaser thereafter returns such tangible personal
13property and the serviceman refunds the selling price thereof
14to the purchaser, such serviceman shall also refund, to the
15purchaser, the tax so collected from the purchaser. When filing
16his return for the period in which he refunds such tax to the
17purchaser, the serviceman may deduct the amount of the tax so
18refunded by him to the purchaser from any other Service
19Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
20Use Tax which such serviceman may be required to pay or remit
21to the Department, as shown by such return, provided that the
22amount of the tax to be deducted shall previously have been
23remitted to the Department by such serviceman. If the
24serviceman shall not previously have remitted the amount of
25such tax to the Department, he shall be entitled to no
26deduction hereunder upon refunding such tax to the purchaser.

 

 

SB1951- 21 -LRB098 10598 HLH 40861 b

1    If experience indicates such action to be practicable, the
2Department may prescribe and furnish a combination or joint
3return which will enable servicemen, who are required to file
4returns hereunder and also under the Retailers' Occupation Tax
5Act, the Use Tax Act or the Service Use Tax Act, to furnish all
6the return information required by all said Acts on the one
7form.
8    Where the serviceman has more than one business registered
9with the Department under separate registrations hereunder,
10such serviceman shall file separate returns for each registered
11business.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund the revenue realized for
14the preceding month from the 1% tax on sales of food for human
15consumption which is to be consumed off the premises where it
16is sold (other than alcoholic beverages, soft drinks and food
17which has been prepared for immediate consumption) and
18prescription and nonprescription medicines, drugs, medical
19appliances and insulin, urine testing materials, syringes and
20needles used by diabetics.
21    Beginning January 1, 1990, each month the Department shall
22pay into the County and Mass Transit District Fund 4% of the
23revenue realized for the preceding month from the 6.25% general
24rate.
25    Beginning August 1, 2000, each month the Department shall
26pay into the County and Mass Transit District Fund 20% of the

 

 

SB1951- 22 -LRB098 10598 HLH 40861 b

1net revenue realized for the preceding month from the 1.25%
2rate on the selling price of motor fuel and gasohol.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund 16% of the revenue
5realized for the preceding month from the 6.25% general rate on
6transfers of tangible personal property.
7    Beginning August 1, 2000, each month the Department shall
8pay into the Local Government Tax Fund 80% of the net revenue
9realized for the preceding month from the 1.25% rate on the
10selling price of motor fuel and gasohol.
11    Beginning October 1, 2009, each month the Department shall
12pay into the Capital Projects Fund an amount that is equal to
13an amount estimated by the Department to represent 80% of the
14net revenue realized for the preceding month from the sale of
15candy, grooming and hygiene products, and soft drinks that had
16been taxed at a rate of 1% prior to September 1, 2009 but that
17is now taxed at 6.25%.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, (a) 1.75% thereof shall be paid into the
20Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
21and after July 1, 1989, 3.8% thereof shall be paid into the
22Build Illinois Fund; provided, however, that if in any fiscal
23year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
24may be, of the moneys received by the Department and required
25to be paid into the Build Illinois Fund pursuant to Section 3
26of the Retailers' Occupation Tax Act, Section 9 of the Use Tax

 

 

SB1951- 23 -LRB098 10598 HLH 40861 b

1Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2Service Occupation Tax Act, such Acts being hereinafter called
3the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
4may be, of moneys being hereinafter called the "Tax Act
5Amount", and (2) the amount transferred to the Build Illinois
6Fund from the State and Local Sales Tax Reform Fund shall be
7less than the Annual Specified Amount (as defined in Section 3
8of the Retailers' Occupation Tax Act), an amount equal to the
9difference shall be immediately paid into the Build Illinois
10Fund from other moneys received by the Department pursuant to
11the Tax Acts; and further provided, that if on the last
12business day of any month the sum of (1) the Tax Act Amount
13required to be deposited into the Build Illinois Account in the
14Build Illinois Fund during such month and (2) the amount
15transferred during such month to the Build Illinois Fund from
16the State and Local Sales Tax Reform Fund shall have been less
17than 1/12 of the Annual Specified Amount, an amount equal to
18the difference shall be immediately paid into the Build
19Illinois Fund from other moneys received by the Department
20pursuant to the Tax Acts; and, further provided, that in no
21event shall the payments required under the preceding proviso
22result in aggregate payments into the Build Illinois Fund
23pursuant to this clause (b) for any fiscal year in excess of
24the greater of (i) the Tax Act Amount or (ii) the Annual
25Specified Amount for such fiscal year; and, further provided,
26that the amounts payable into the Build Illinois Fund under

 

 

SB1951- 24 -LRB098 10598 HLH 40861 b

1this clause (b) shall be payable only until such time as the
2aggregate amount on deposit under each trust indenture securing
3Bonds issued and outstanding pursuant to the Build Illinois
4Bond Act is sufficient, taking into account any future
5investment income, to fully provide, in accordance with such
6indenture, for the defeasance of or the payment of the
7principal of, premium, if any, and interest on the Bonds
8secured by such indenture and on any Bonds expected to be
9issued thereafter and all fees and costs payable with respect
10thereto, all as certified by the Director of the Bureau of the
11Budget (now Governor's Office of Management and Budget). If on
12the last business day of any month in which Bonds are
13outstanding pursuant to the Build Illinois Bond Act, the
14aggregate of the moneys deposited in the Build Illinois Bond
15Account in the Build Illinois Fund in such month shall be less
16than the amount required to be transferred in such month from
17the Build Illinois Bond Account to the Build Illinois Bond
18Retirement and Interest Fund pursuant to Section 13 of the
19Build Illinois Bond Act, an amount equal to such deficiency
20shall be immediately paid from other moneys received by the
21Department pursuant to the Tax Acts to the Build Illinois Fund;
22provided, however, that any amounts paid to the Build Illinois
23Fund in any fiscal year pursuant to this sentence shall be
24deemed to constitute payments pursuant to clause (b) of the
25preceding sentence and shall reduce the amount otherwise
26payable for such fiscal year pursuant to clause (b) of the

 

 

SB1951- 25 -LRB098 10598 HLH 40861 b

1preceding sentence. The moneys received by the Department
2pursuant to this Act and required to be deposited into the
3Build Illinois Fund are subject to the pledge, claim and charge
4set forth in Section 12 of the Build Illinois Bond Act.
5    Subject to payment of amounts into the Build Illinois Fund
6as provided in the preceding paragraph or in any amendment
7thereto hereafter enacted, the following specified monthly
8installment of the amount requested in the certificate of the
9Chairman of the Metropolitan Pier and Exposition Authority
10provided under Section 8.25f of the State Finance Act, but not
11in excess of the sums designated as "Total Deposit", shall be
12deposited in the aggregate from collections under Section 9 of
13the Use Tax Act, Section 9 of the Service Use Tax Act, Section
149 of the Service Occupation Tax Act, and Section 3 of the
15Retailers' Occupation Tax Act into the McCormick Place
16Expansion Project Fund in the specified fiscal years.
17Fiscal YearTotal Deposit
181993         $0
191994 53,000,000
201995 58,000,000
211996 61,000,000
221997 64,000,000
231998 68,000,000
241999 71,000,000
252000 75,000,000

 

 

SB1951- 26 -LRB098 10598 HLH 40861 b

12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021246,000,000
222022260,000,000
232023275,000,000
242024 275,000,000
252025 275,000,000
262026 279,000,000

 

 

SB1951- 27 -LRB098 10598 HLH 40861 b

12027 292,000,000
22028 307,000,000
32029 322,000,000
42030 338,000,000
52031 350,000,000
62032 350,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15    Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total Deposit",

 

 

SB1951- 28 -LRB098 10598 HLH 40861 b

1has been deposited.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993, the Department shall each
6month pay into the Illinois Tax Increment Fund 0.27% of 80% of
7the net revenue realized for the preceding month from the 6.25%
8general rate on the selling price of tangible personal
9property.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23    Of the remainder of the Remaining moneys received by the
24Department pursuant to this Act, 75% shall be paid into the
25General Revenue Fund of the State Treasury and 25% shall be
26reserved in a special account and used only for the transfer to

 

 

SB1951- 29 -LRB098 10598 HLH 40861 b

1the Common School Fund as part of the monthly transfer from the
2General Revenue Fund in accordance with Section 8a of the State
3Finance Act.
4    The Department may, upon separate written notice to a
5taxpayer, require the taxpayer to prepare and file with the
6Department on a form prescribed by the Department within not
7less than 60 days after receipt of the notice an annual
8information return for the tax year specified in the notice.
9Such annual return to the Department shall include a statement
10of gross receipts as shown by the taxpayer's last Federal
11income tax return. If the total receipts of the business as
12reported in the Federal income tax return do not agree with the
13gross receipts reported to the Department of Revenue for the
14same period, the taxpayer shall attach to his annual return a
15schedule showing a reconciliation of the 2 amounts and the
16reasons for the difference. The taxpayer's annual return to the
17Department shall also disclose the cost of goods sold by the
18taxpayer during the year covered by such return, opening and
19closing inventories of such goods for such year, cost of goods
20used from stock or taken from stock and given away by the
21taxpayer during such year, pay roll information of the
22taxpayer's business during such year and any additional
23reasonable information which the Department deems would be
24helpful in determining the accuracy of the monthly, quarterly
25or annual returns filed by such taxpayer as hereinbefore
26provided for in this Section.

 

 

SB1951- 30 -LRB098 10598 HLH 40861 b

1    If the annual information return required by this Section
2is not filed when and as required, the taxpayer shall be liable
3as follows:
4        (i) Until January 1, 1994, the taxpayer shall be liable
5    for a penalty equal to 1/6 of 1% of the tax due from such
6    taxpayer under this Act during the period to be covered by
7    the annual return for each month or fraction of a month
8    until such return is filed as required, the penalty to be
9    assessed and collected in the same manner as any other
10    penalty provided for in this Act.
11        (ii) On and after January 1, 1994, the taxpayer shall
12    be liable for a penalty as described in Section 3-4 of the
13    Uniform Penalty and Interest Act.
14    The chief executive officer, proprietor, owner or highest
15ranking manager shall sign the annual return to certify the
16accuracy of the information contained therein. Any person who
17willfully signs the annual return containing false or
18inaccurate information shall be guilty of perjury and punished
19accordingly. The annual return form prescribed by the
20Department shall include a warning that the person signing the
21return may be liable for perjury.
22    The foregoing portion of this Section concerning the filing
23of an annual information return shall not apply to a serviceman
24who is not required to file an income tax return with the
25United States Government.
26    As soon as possible after the first day of each month, upon

 

 

SB1951- 31 -LRB098 10598 HLH 40861 b

1certification of the Department of Revenue, the Comptroller
2shall order transferred and the Treasurer shall transfer from
3the General Revenue Fund to the Motor Fuel Tax Fund an amount
4equal to 1.7% of 80% of the net revenue realized under this Act
5for the second preceding month. Beginning April 1, 2000, this
6transfer is no longer required and shall not be made.
7    Net revenue realized for a month shall be the revenue
8collected by the State pursuant to this Act, less the amount
9paid out during that month as refunds to taxpayers for
10overpayment of liability.
11    For greater simplicity of administration, it shall be
12permissible for manufacturers, importers and wholesalers whose
13products are sold by numerous servicemen in Illinois, and who
14wish to do so, to assume the responsibility for accounting and
15paying to the Department all tax accruing under this Act with
16respect to such sales, if the servicemen who are affected do
17not make written objection to the Department to this
18arrangement.
19(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
20eff. 5-27-10.)
 
21    Section 15. The Local Mass Transit District Act is amended
22by changing Section 5.01 as follows:
 
23    (70 ILCS 3610/5.01)   (from Ch. 111 2/3, par. 355.01)
24    Sec. 5.01. Metro East Mass Transit District; use and

 

 

SB1951- 32 -LRB098 10598 HLH 40861 b

1occupation taxes.
2    (a) The Board of Trustees of any Metro East Mass Transit
3District may, by ordinance adopted with the concurrence of
4two-thirds of the then trustees, impose throughout the District
5any or all of the taxes and fees provided in this Section. All
6taxes and fees imposed under this Section shall be used only
7for public mass transportation systems, and the amount used to
8provide mass transit service to unserved areas of the District
9shall be in the same proportion to the total proceeds as the
10number of persons residing in the unserved areas is to the
11total population of the District. Except as otherwise provided
12in this Act, taxes imposed under this Section and civil
13penalties imposed incident thereto shall be collected and
14enforced by the State Department of Revenue. The Department
15shall have the power to administer and enforce the taxes and to
16determine all rights for refunds for erroneous payments of the
17taxes.
18    (b) The Board may impose a Metro East Mass Transit District
19Retailers' Occupation Tax upon all persons engaged in the
20business of selling tangible personal property at retail in the
21district at a rate of 1/4 of 1%, or as authorized under
22subsection (d-5) of this Section, of the gross receipts from
23the sales made in the course of such business within the
24district. The tax imposed under this Section and all civil
25penalties that may be assessed as an incident thereof shall be
26collected and enforced by the State Department of Revenue. The

 

 

SB1951- 33 -LRB098 10598 HLH 40861 b

1Department shall have full power to administer and enforce this
2Section; to collect all taxes and penalties so collected in the
3manner hereinafter provided; and to determine all rights to
4credit memoranda arising on account of the erroneous payment of
5tax or penalty hereunder. In the administration of, and
6compliance with, this Section, the Department and persons who
7are subject to this Section shall have the same rights,
8remedies, privileges, immunities, powers and duties, and be
9subject to the same conditions, restrictions, limitations,
10penalties, exclusions, exemptions and definitions of terms and
11employ the same modes of procedure, as are prescribed in
12Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65
13(in respect to all provisions therein other than the State rate
14of tax), 2c, 3 (except as to the disposition of taxes and
15penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
165k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the
17Retailers' Occupation Tax Act and Section 3-7 of the Uniform
18Penalty and Interest Act, as fully as if those provisions were
19set forth herein.
20    Persons subject to any tax imposed under the Section may
21reimburse themselves for their seller's tax liability
22hereunder by separately stating the tax as an additional
23charge, which charge may be stated in combination, in a single
24amount, with State taxes that sellers are required to collect
25under the Use Tax Act, in accordance with such bracket
26schedules as the Department may prescribe.

 

 

SB1951- 34 -LRB098 10598 HLH 40861 b

1    Whenever the Department determines that a refund should be
2made under this Section to a claimant instead of issuing a
3credit memorandum, the Department shall notify the State
4Comptroller, who shall cause the warrant to be drawn for the
5amount specified, and to the person named, in the notification
6from the Department. The refund shall be paid by the State
7Treasurer out of the Metro East Mass Transit District tax fund
8established under paragraph (h) of this Section.
9    If a tax is imposed under this subsection (b), a tax shall
10also be imposed under subsections (c) and (d) of this Section.
11    For the purpose of determining whether a tax authorized
12under this Section is applicable, a retail sale, by a producer
13of coal or other mineral mined in Illinois, is a sale at retail
14at the place where the coal or other mineral mined in Illinois
15is extracted from the earth. This paragraph does not apply to
16coal or other mineral when it is delivered or shipped by the
17seller to the purchaser at a point outside Illinois so that the
18sale is exempt under the Federal Constitution as a sale in
19interstate or foreign commerce.
20    No tax shall be imposed or collected under this subsection
21on the sale of a motor vehicle in this State to a resident of
22another state if that motor vehicle will not be titled in this
23State.
24    Nothing in this Section shall be construed to authorize the
25Metro East Mass Transit District to impose a tax upon the
26privilege of engaging in any business which under the

 

 

SB1951- 35 -LRB098 10598 HLH 40861 b

1Constitution of the United States may not be made the subject
2of taxation by this State.
3    (c) If a tax has been imposed under subsection (b), a Metro
4East Mass Transit District Service Occupation Tax shall also be
5imposed upon all persons engaged, in the district, in the
6business of making sales of service, who, as an incident to
7making those sales of service, transfer tangible personal
8property within the District, either in the form of tangible
9personal property or in the form of real estate as an incident
10to a sale of service. The tax rate shall be 1/4%, or as
11authorized under subsection (d-5) of this Section, of the
12selling price of tangible personal property so transferred
13within the district. The tax imposed under this paragraph and
14all civil penalties that may be assessed as an incident thereof
15shall be collected and enforced by the State Department of
16Revenue. The Department shall have full power to administer and
17enforce this paragraph; to collect all taxes and penalties due
18hereunder; to dispose of taxes and penalties so collected in
19the manner hereinafter provided; and to determine all rights to
20credit memoranda arising on account of the erroneous payment of
21tax or penalty hereunder. In the administration of, and
22compliance with this paragraph, the Department and persons who
23are subject to this paragraph shall have the same rights,
24remedies, privileges, immunities, powers and duties, and be
25subject to the same conditions, restrictions, limitations,
26penalties, exclusions, exemptions and definitions of terms and

 

 

SB1951- 36 -LRB098 10598 HLH 40861 b

1employ the same modes of procedure as are prescribed in
2Sections 1a-1, 2 (except that the reference to State in the
3definition of supplier maintaining a place of business in this
4State shall mean the Authority), 2a, 3 through 3-50 (in respect
5to all provisions therein other than the State rate of tax), 4
6(except that the reference to the State shall be to the
7Authority), 5, 7, 8 (except that the jurisdiction to which the
8tax shall be a debt to the extent indicated in that Section 8
9shall be the District), 9 (except as to the disposition of
10taxes and penalties collected, and except that the returned
11merchandise credit for this tax may not be taken against any
12State tax), 10, 11, 12 (except the reference therein to Section
132b of the Retailers' Occupation Tax Act), 13 (except that any
14reference to the State shall mean the District), the first
15paragraph of Section 15, 16, 17, 18, 19 and 20 of the Service
16Occupation Tax Act and Section 3-7 of the Uniform Penalty and
17Interest Act, as fully as if those provisions were set forth
18herein.
19    Persons subject to any tax imposed under the authority
20granted in this paragraph may reimburse themselves for their
21serviceman's tax liability hereunder by separately stating the
22tax as an additional charge, which charge may be stated in
23combination, in a single amount, with State tax that servicemen
24are authorized to collect under the Service Use Tax Act, in
25accordance with such bracket schedules as the Department may
26prescribe.

 

 

SB1951- 37 -LRB098 10598 HLH 40861 b

1    Whenever the Department determines that a refund should be
2made under this paragraph to a claimant instead of issuing a
3credit memorandum, the Department shall notify the State
4Comptroller, who shall cause the warrant to be drawn for the
5amount specified, and to the person named, in the notification
6from the Department. The refund shall be paid by the State
7Treasurer out of the Metro East Mass Transit District tax fund
8established under paragraph (h) of this Section.
9    Nothing in this paragraph shall be construed to authorize
10the District to impose a tax upon the privilege of engaging in
11any business which under the Constitution of the United States
12may not be made the subject of taxation by the State.
13    (d) If a tax has been imposed under subsection (b), a Metro
14East Mass Transit District Use Tax shall also be imposed upon
15the privilege of using, in the district, any item of tangible
16personal property that is purchased outside the district at
17retail from a retailer, and that is titled or registered with
18an agency of this State's government, at a rate of 1/4%, or as
19authorized under subsection (d-5) of this Section, of the
20selling price of the tangible personal property within the
21District, as "selling price" is defined in the Use Tax Act. The
22tax shall be collected from persons whose Illinois address for
23titling or registration purposes is given as being in the
24District. The tax shall be collected by the Department of
25Revenue for the Metro East Mass Transit District. The tax must
26be paid to the State, or an exemption determination must be

 

 

SB1951- 38 -LRB098 10598 HLH 40861 b

1obtained from the Department of Revenue, before the title or
2certificate of registration for the property may be issued. The
3tax or proof of exemption may be transmitted to the Department
4by way of the State agency with which, or the State officer
5with whom, the tangible personal property must be titled or
6registered if the Department and the State agency or State
7officer determine that this procedure will expedite the
8processing of applications for title or registration.
9    The Department shall have full power to administer and
10enforce this paragraph; to collect all taxes, penalties and
11interest due hereunder; to dispose of taxes, penalties and
12interest so collected in the manner hereinafter provided; and
13to determine all rights to credit memoranda or refunds arising
14on account of the erroneous payment of tax, penalty or interest
15hereunder. In the administration of, and compliance with, this
16paragraph, the Department and persons who are subject to this
17paragraph shall have the same rights, remedies, privileges,
18immunities, powers and duties, and be subject to the same
19conditions, restrictions, limitations, penalties, exclusions,
20exemptions and definitions of terms and employ the same modes
21of procedure, as are prescribed in Sections 2 (except the
22definition of "retailer maintaining a place of business in this
23State"), 3 through 3-80 (except provisions pertaining to the
24State rate of tax, and except provisions concerning collection
25or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,
2619 (except the portions pertaining to claims by retailers and

 

 

SB1951- 39 -LRB098 10598 HLH 40861 b

1except the last paragraph concerning refunds), 20, 21 and 22 of
2the Use Tax Act and Section 3-7 of the Uniform Penalty and
3Interest Act, that are not inconsistent with this paragraph, as
4fully as if those provisions were set forth herein.
5    Whenever the Department determines that a refund should be
6made under this paragraph to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause the order to be drawn for the
9amount specified, and to the person named, in the notification
10from the Department. The refund shall be paid by the State
11Treasurer out of the Metro East Mass Transit District tax fund
12established under paragraph (h) of this Section.
13    (d-5) (A) The county board of any county participating in
14the Metro East Mass Transit District may authorize, by
15ordinance, a referendum on the question of whether the tax
16rates for the Metro East Mass Transit District Retailers'
17Occupation Tax, the Metro East Mass Transit District Service
18Occupation Tax, and the Metro East Mass Transit District Use
19Tax for the District should be increased from 0.25% to 0.75%.
20Upon adopting the ordinance, the county board shall certify the
21proposition to the proper election officials who shall submit
22the proposition to the voters of the District at the next
23election, in accordance with the general election law.
24    The proposition shall be in substantially the following
25form:
26        Shall the tax rates for the Metro East Mass Transit

 

 

SB1951- 40 -LRB098 10598 HLH 40861 b

1    District Retailers' Occupation Tax, the Metro East Mass
2    Transit District Service Occupation Tax, and the Metro East
3    Mass Transit District Use Tax be increased from 0.25% to
4    0.75%?
5    (B) Two thousand five hundred electors of any Metro East
6Mass Transit District may petition the Chief Judge of the
7Circuit Court, or any judge of that Circuit designated by the
8Chief Judge, in which that District is located to cause to be
9submitted to a vote of the electors the question whether the
10tax rates for the Metro East Mass Transit District Retailers'
11Occupation Tax, the Metro East Mass Transit District Service
12Occupation Tax, and the Metro East Mass Transit District Use
13Tax for the District should be increased from 0.25% to 0.75%.
14    Upon submission of such petition the court shall set a date
15not less than 10 nor more than 30 days thereafter for a hearing
16on the sufficiency thereof. Notice of the filing of such
17petition and of such date shall be given in writing to the
18District and the County Clerk at least 7 days before the date
19of such hearing.
20    If such petition is found sufficient, the court shall enter
21an order to submit that proposition at the next election, in
22accordance with general election law.
23    The form of the petition shall be in substantially the
24following form: To the Circuit Court of the County of (name of
25county):
26        We, the undersigned electors of the (name of transit

 

 

SB1951- 41 -LRB098 10598 HLH 40861 b

1    district), respectfully petition your honor to submit to a
2    vote of the electors of (name of transit district) the
3    following proposition:
4        Shall the tax rates for the Metro East Mass Transit
5    District Retailers' Occupation Tax, the Metro East Mass
6    Transit District Service Occupation Tax, and the Metro East
7    Mass Transit District Use Tax be increased from 0.25% to
8    0.75%?
9        Name                Address, with Street and Number.
10..............................................................
11..............................................................
12    (C) The votes shall be recorded as "YES" or "NO". If a
13majority of all votes cast on the proposition are for the
14increase in the tax rates, the Metro East Mass Transit District
15shall begin imposing the increased rates in the District, and
16the Department of Revenue shall begin collecting the increased
17amounts, as provided under this Section. An ordinance imposing
18or discontinuing a tax hereunder or effecting a change in the
19rate thereof shall be adopted and a certified copy thereof
20filed with the Department on or before the first day of
21October, whereupon the Department shall proceed to administer
22and enforce this Section as of the first day of January next
23following the adoption and filing, or on or before the first
24day of April, whereupon the Department shall proceed to
25administer and enforce this Section as of the first day of July
26next following the adoption and filing.

 

 

SB1951- 42 -LRB098 10598 HLH 40861 b

1    (D) If the voters have approved a referendum under this
2subsection, before November 1, 1994, to increase the tax rate
3under this subsection, the Metro East Mass Transit District
4Board of Trustees may adopt by a majority vote an ordinance at
5any time before January 1, 1995 that excludes from the rate
6increase tangible personal property that is titled or
7registered with an agency of this State's government. The
8ordinance excluding titled or registered tangible personal
9property from the rate increase must be filed with the
10Department at least 15 days before its effective date. At any
11time after adopting an ordinance excluding from the rate
12increase tangible personal property that is titled or
13registered with an agency of this State's government, the Metro
14East Mass Transit District Board of Trustees may adopt an
15ordinance applying the rate increase to that tangible personal
16property. The ordinance shall be adopted, and a certified copy
17of that ordinance shall be filed with the Department, on or
18before October 1, whereupon the Department shall proceed to
19administer and enforce the rate increase against tangible
20personal property titled or registered with an agency of this
21State's government as of the following January 1. After
22December 31, 1995, any reimposed rate increase in effect under
23this subsection shall no longer apply to tangible personal
24property titled or registered with an agency of this State's
25government. Beginning January 1, 1996, the Board of Trustees of
26any Metro East Mass Transit District may never reimpose a

 

 

SB1951- 43 -LRB098 10598 HLH 40861 b

1previously excluded tax rate increase on tangible personal
2property titled or registered with an agency of this State's
3government. After July 1, 2004, if the voters have approved a
4referendum under this subsection to increase the tax rate under
5this subsection, the Metro East Mass Transit District Board of
6Trustees may adopt by a majority vote an ordinance that
7excludes from the rate increase tangible personal property that
8is titled or registered with an agency of this State's
9government. The ordinance excluding titled or registered
10tangible personal property from the rate increase shall be
11adopted, and a certified copy of that ordinance shall be filed
12with the Department on or before October 1, whereupon the
13Department shall administer and enforce this exclusion from the
14rate increase as of the following January 1, or on or before
15April 1, whereupon the Department shall administer and enforce
16this exclusion from the rate increase as of the following July
171. The Board of Trustees of any Metro East Mass Transit
18District may never reimpose a previously excluded tax rate
19increase on tangible personal property titled or registered
20with an agency of this State's government.
21    (d-6) If the Board of Trustees of any Metro East Mass
22Transit District has imposed a rate increase under subsection
23(d-5) and filed an ordinance with the Department of Revenue
24excluding titled property from the higher rate, then that Board
25may, by ordinance adopted with the concurrence of two-thirds of
26the then trustees, impose throughout the District a fee. The

 

 

SB1951- 44 -LRB098 10598 HLH 40861 b

1fee on the excluded property shall not exceed $20 per retail
2transaction or an amount equal to the amount of tax excluded,
3whichever is less, on tangible personal property that is titled
4or registered with an agency of this State's government.
5Beginning July 1, 2004, the fee shall apply only to titled
6property that is subject to either the Metro East Mass Transit
7District Retailers' Occupation Tax or the Metro East Mass
8Transit District Service Occupation Tax. No fee shall be
9imposed or collected under this subsection on the sale of a
10motor vehicle in this State to a resident of another state if
11that motor vehicle will not be titled in this State.
12    (d-7) Until June 30, 2004, if a fee has been imposed under
13subsection (d-6), a fee shall also be imposed upon the
14privilege of using, in the district, any item of tangible
15personal property that is titled or registered with any agency
16of this State's government, in an amount equal to the amount of
17the fee imposed under subsection (d-6).
18    (d-7.1) Beginning July 1, 2004, any fee imposed by the
19Board of Trustees of any Metro East Mass Transit District under
20subsection (d-6) and all civil penalties that may be assessed
21as an incident of the fees shall be collected and enforced by
22the State Department of Revenue. Reference to "taxes" in this
23Section shall be construed to apply to the administration,
24payment, and remittance of all fees under this Section. For
25purposes of any fee imposed under subsection (d-6), 4% of the
26fee, penalty, and interest received by the Department in the

 

 

SB1951- 45 -LRB098 10598 HLH 40861 b

1first 12 months that the fee is collected and enforced by the
2Department and 2% of the fee, penalty, and interest following
3the first 12 months shall be deposited into the Tax Compliance
4and Administration Fund and shall be used by the Department,
5subject to appropriation, to cover the costs of the Department.
6No retailers' discount shall apply to any fee imposed under
7subsection (d-6).
8    (d-8) No item of titled property shall be subject to both
9the higher rate approved by referendum, as authorized under
10subsection (d-5), and any fee imposed under subsection (d-6) or
11(d-7).
12    (d-9) (Blank).
13    (d-10) (Blank).
14    (e) A certificate of registration issued by the State
15Department of Revenue to a retailer under the Retailers'
16Occupation Tax Act or under the Service Occupation Tax Act
17shall permit the registrant to engage in a business that is
18taxed under the tax imposed under paragraphs (b), (c) or (d) of
19this Section and no additional registration shall be required
20under the tax. A certificate issued under the Use Tax Act or
21the Service Use Tax Act shall be applicable with regard to any
22tax imposed under paragraph (c) of this Section.
23    (f) (Blank).
24    (g) Any ordinance imposing or discontinuing any tax under
25this Section shall be adopted and a certified copy thereof
26filed with the Department on or before June 1, whereupon the

 

 

SB1951- 46 -LRB098 10598 HLH 40861 b

1Department of Revenue shall proceed to administer and enforce
2this Section on behalf of the Metro East Mass Transit District
3as of September 1 next following such adoption and filing.
4Beginning January 1, 1992, an ordinance or resolution imposing
5or discontinuing the tax hereunder shall be adopted and a
6certified copy thereof filed with the Department on or before
7the first day of July, whereupon the Department shall proceed
8to administer and enforce this Section as of the first day of
9October next following such adoption and filing. Beginning
10January 1, 1993, except as provided in subsection (d-5) of this
11Section, an ordinance or resolution imposing or discontinuing
12the tax hereunder shall be adopted and a certified copy thereof
13filed with the Department on or before the first day of
14October, whereupon the Department shall proceed to administer
15and enforce this Section as of the first day of January next
16following such adoption and filing, or, beginning January 1,
172004, on or before the first day of April, whereupon the
18Department shall proceed to administer and enforce this Section
19as of the first day of July next following the adoption and
20filing.
21    (h) Except as provided in subsection (d-7.1), the State
22Department of Revenue shall, upon collecting any taxes as
23provided in this Section, pay the taxes over to the State
24Treasurer as trustee for the District. The taxes shall be held
25in a trust fund outside the State Treasury.
26    As soon as possible after the first day of each month,

 

 

SB1951- 47 -LRB098 10598 HLH 40861 b

1beginning January 1, 2011, upon certification of the Department
2of Revenue, the Comptroller shall order transferred, and the
3Treasurer shall transfer, to the STAR Bonds Revenue Fund the
4local sales tax increment, as defined in the Innovation
5Development and Economy Act, collected under this Section
6during the second preceding calendar month for sales within a
7STAR bond district. The Department shall make this
8certification only if the local mass transit district imposes a
9tax on real property as provided in the definition of "local
10sales taxes" under the Innovation Development and Economy Act.
11    After the monthly transfer to the STAR Bonds Revenue Fund,
12on or before the 25th day of each calendar month, the State
13Department of Revenue shall prepare and certify to the
14Comptroller of the State of Illinois the amount to be paid to
15the District, which shall be the amount (not including credit
16memoranda) collected under this Section during the second
17preceding calendar month by the Department plus an amount the
18Department determines is necessary to offset any amounts that
19were erroneously paid to a different taxing body, and not
20including any amount equal to the amount of refunds made during
21the second preceding calendar month by the Department on behalf
22of the District, and not including any amount that the
23Department determines is necessary to offset any amounts that
24were payable to a different taxing body but were erroneously
25paid to the District, then balance in the fund, less any amount
26determined by the Department to be necessary for the payment of

 

 

SB1951- 48 -LRB098 10598 HLH 40861 b

1refunds, and less any amounts that are transferred to the STAR
2Bonds Revenue Fund. Within 10 days after receipt by the
3Comptroller of the certification of the amount to be paid to
4the District, the Comptroller shall cause an order to be drawn
5for payment for the amount in accordance with the direction in
6the certification.
7(Source: P.A. 95-331, eff. 8-21-07; 96-328, eff. 8-11-09;
896-939, eff. 6-24-10.)
 
9    Section 20. The Water Commission Act of 1985 is amended by
10changing Section 4 as follows:
 
11    (70 ILCS 3720/4)  (from Ch. 111 2/3, par. 254)
12    Sec. 4. Taxes.
13    (a) The board of commissioners of any county water
14commission may, by ordinance, impose throughout the territory
15of the commission any or all of the taxes provided in this
16Section for its corporate purposes. However, no county water
17commission may impose any such tax unless the commission
18certifies the proposition of imposing the tax to the proper
19election officials, who shall submit the proposition to the
20voters residing in the territory at an election in accordance
21with the general election law, and the proposition has been
22approved by a majority of those voting on the proposition.
23    The proposition shall be in the form provided in Section 5
24or shall be substantially in the following form:

 

 

SB1951- 49 -LRB098 10598 HLH 40861 b

1-------------------------------------------------------------
2    Shall the (insert corporate
3name of county water commission)           YES
4impose (state type of tax or         ------------------------
5taxes to be imposed) at the                NO
6rate of 1/4%?
7-------------------------------------------------------------
8    Taxes imposed under this Section and civil penalties
9imposed incident thereto shall be collected and enforced by the
10State Department of Revenue. The Department shall have the
11power to administer and enforce the taxes and to determine all
12rights for refunds for erroneous payments of the taxes.
13    (b) The board of commissioners may impose a County Water
14Commission Retailers' Occupation Tax upon all persons engaged
15in the business of selling tangible personal property at retail
16in the territory of the commission at a rate of 1/4% of the
17gross receipts from the sales made in the course of such
18business within the territory. The tax imposed under this
19paragraph and all civil penalties that may be assessed as an
20incident thereof shall be collected and enforced by the State
21Department of Revenue. The Department shall have full power to
22administer and enforce this paragraph; to collect all taxes and
23penalties due hereunder; to dispose of taxes and penalties so
24collected in the manner hereinafter provided; and to determine
25all rights to credit memoranda arising on account of the
26erroneous payment of tax or penalty hereunder. In the

 

 

SB1951- 50 -LRB098 10598 HLH 40861 b

1administration of, and compliance with, this paragraph, the
2Department and persons who are subject to this paragraph shall
3have the same rights, remedies, privileges, immunities, powers
4and duties, and be subject to the same conditions,
5restrictions, limitations, penalties, exclusions, exemptions
6and definitions of terms, and employ the same modes of
7procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,
81e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
9therein other than the State rate of tax except that food for
10human consumption that is to be consumed off the premises where
11it is sold (other than alcoholic beverages, soft drinks, and
12food that has been prepared for immediate consumption) and
13prescription and nonprescription medicine, drugs, medical
14appliances and insulin, urine testing materials, syringes, and
15needles used by diabetics, for human use, shall not be subject
16to tax hereunder), 2c, 3 (except as to the disposition of taxes
17and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
185i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the
19Retailers' Occupation Tax Act and Section 3-7 of the Uniform
20Penalty and Interest Act, as fully as if those provisions were
21set forth herein.
22    Persons subject to any tax imposed under the authority
23granted in this paragraph may reimburse themselves for their
24seller's tax liability hereunder by separately stating the tax
25as an additional charge, which charge may be stated in
26combination, in a single amount, with State taxes that sellers

 

 

SB1951- 51 -LRB098 10598 HLH 40861 b

1are required to collect under the Use Tax Act and under
2subsection (e) of Section 4.03 of the Regional Transportation
3Authority Act, in accordance with such bracket schedules as the
4Department may prescribe.
5    Whenever the Department determines that a refund should be
6made under this paragraph to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause the warrant to be drawn for the
9amount specified, and to the person named, in the notification
10from the Department. The refund shall be paid by the State
11Treasurer out of a county water commission tax fund established
12under paragraph (g) of this Section.
13    For the purpose of determining whether a tax authorized
14under this paragraph is applicable, a retail sale by a producer
15of coal or other mineral mined in Illinois is a sale at retail
16at the place where the coal or other mineral mined in Illinois
17is extracted from the earth. This paragraph does not apply to
18coal or other mineral when it is delivered or shipped by the
19seller to the purchaser at a point outside Illinois so that the
20sale is exempt under the Federal Constitution as a sale in
21interstate or foreign commerce.
22    If a tax is imposed under this subsection (b) a tax shall
23also be imposed under subsections (c) and (d) of this Section.
24    No tax shall be imposed or collected under this subsection
25on the sale of a motor vehicle in this State to a resident of
26another state if that motor vehicle will not be titled in this

 

 

SB1951- 52 -LRB098 10598 HLH 40861 b

1State.
2    Nothing in this paragraph shall be construed to authorize a
3county water commission to impose a tax upon the privilege of
4engaging in any business which under the Constitution of the
5United States may not be made the subject of taxation by this
6State.
7    (c) If a tax has been imposed under subsection (b), a
8County Water Commission Service Occupation Tax shall also be
9imposed upon all persons engaged, in the territory of the
10commission, in the business of making sales of service, who, as
11an incident to making the sales of service, transfer tangible
12personal property within the territory. The tax rate shall be
131/4% of the selling price of tangible personal property so
14transferred within the territory. The tax imposed under this
15paragraph and all civil penalties that may be assessed as an
16incident thereof shall be collected and enforced by the State
17Department of Revenue. The Department shall have full power to
18administer and enforce this paragraph; to collect all taxes and
19penalties due hereunder; to dispose of taxes and penalties so
20collected in the manner hereinafter provided; and to determine
21all rights to credit memoranda arising on account of the
22erroneous payment of tax or penalty hereunder. In the
23administration of, and compliance with, this paragraph, the
24Department and persons who are subject to this paragraph shall
25have the same rights, remedies, privileges, immunities, powers
26and duties, and be subject to the same conditions,

 

 

SB1951- 53 -LRB098 10598 HLH 40861 b

1restrictions, limitations, penalties, exclusions, exemptions
2and definitions of terms, and employ the same modes of
3procedure, as are prescribed in Sections 1a-1, 2 (except that
4the reference to State in the definition of supplier
5maintaining a place of business in this State shall mean the
6territory of the commission), 2a, 3 through 3-50 (in respect to
7all provisions therein other than the State rate of tax except
8that food for human consumption that is to be consumed off the
9premises where it is sold (other than alcoholic beverages, soft
10drinks, and food that has been prepared for immediate
11consumption) and prescription and nonprescription medicines,
12drugs, medical appliances and insulin, urine testing
13materials, syringes, and needles used by diabetics, for human
14use, shall not be subject to tax hereunder), 4 (except that the
15reference to the State shall be to the territory of the
16commission), 5, 7, 8 (except that the jurisdiction to which the
17tax shall be a debt to the extent indicated in that Section 8
18shall be the commission), 9 (except as to the disposition of
19taxes and penalties collected and except that the returned
20merchandise credit for this tax may not be taken against any
21State tax), 10, 11, 12 (except the reference therein to Section
222b of the Retailers' Occupation Tax Act), 13 (except that any
23reference to the State shall mean the territory of the
24commission), the first paragraph of Section 15, 15.5, 16, 17,
2518, 19 and 20 of the Service Occupation Tax Act as fully as if
26those provisions were set forth herein.

 

 

SB1951- 54 -LRB098 10598 HLH 40861 b

1    Persons subject to any tax imposed under the authority
2granted in this paragraph may reimburse themselves for their
3serviceman's tax liability hereunder by separately stating the
4tax as an additional charge, which charge may be stated in
5combination, in a single amount, with State tax that servicemen
6are authorized to collect under the Service Use Tax Act, and
7any tax for which servicemen may be liable under subsection (f)
8of Sec. 4.03 of the Regional Transportation Authority Act, in
9accordance with such bracket schedules as the Department may
10prescribe.
11    Whenever the Department determines that a refund should be
12made under this paragraph to a claimant instead of issuing a
13credit memorandum, the Department shall notify the State
14Comptroller, who shall cause the warrant to be drawn for the
15amount specified, and to the person named, in the notification
16from the Department. The refund shall be paid by the State
17Treasurer out of a county water commission tax fund established
18under paragraph (g) of this Section.
19    Nothing in this paragraph shall be construed to authorize a
20county water commission to impose a tax upon the privilege of
21engaging in any business which under the Constitution of the
22United States may not be made the subject of taxation by the
23State.
24    (d) If a tax has been imposed under subsection (b), a tax
25shall also imposed upon the privilege of using, in the
26territory of the commission, any item of tangible personal

 

 

SB1951- 55 -LRB098 10598 HLH 40861 b

1property that is purchased outside the territory at retail from
2a retailer, and that is titled or registered with an agency of
3this State's government, at a rate of 1/4% of the selling price
4of the tangible personal property within the territory, as
5"selling price" is defined in the Use Tax Act. The tax shall be
6collected from persons whose Illinois address for titling or
7registration purposes is given as being in the territory. The
8tax shall be collected by the Department of Revenue for a
9county water commission. The tax must be paid to the State, or
10an exemption determination must be obtained from the Department
11of Revenue, before the title or certificate of registration for
12the property may be issued. The tax or proof of exemption may
13be transmitted to the Department by way of the State agency
14with which, or the State officer with whom, the tangible
15personal property must be titled or registered if the
16Department and the State agency or State officer determine that
17this procedure will expedite the processing of applications for
18title or registration.
19    The Department shall have full power to administer and
20enforce this paragraph; to collect all taxes, penalties and
21interest due hereunder; to dispose of taxes, penalties and
22interest so collected in the manner hereinafter provided; and
23to determine all rights to credit memoranda or refunds arising
24on account of the erroneous payment of tax, penalty or interest
25hereunder. In the administration of, and compliance with this
26paragraph, the Department and persons who are subject to this

 

 

SB1951- 56 -LRB098 10598 HLH 40861 b

1paragraph shall have the same rights, remedies, privileges,
2immunities, powers and duties, and be subject to the same
3conditions, restrictions, limitations, penalties, exclusions,
4exemptions and definitions of terms and employ the same modes
5of procedure, as are prescribed in Sections 2 (except the
6definition of "retailer maintaining a place of business in this
7State"), 3 through 3-80 (except provisions pertaining to the
8State rate of tax, and except provisions concerning collection
9or refunding of the tax by retailers, and except that food for
10human consumption that is to be consumed off the premises where
11it is sold (other than alcoholic beverages, soft drinks, and
12food that has been prepared for immediate consumption) and
13prescription and nonprescription medicines, drugs, medical
14appliances and insulin, urine testing materials, syringes, and
15needles used by diabetics, for human use, shall not be subject
16to tax hereunder), 4, 11, 12, 12a, 14, 15, 19 (except the
17portions pertaining to claims by retailers and except the last
18paragraph concerning refunds), 20, 21 and 22 of the Use Tax Act
19and Section 3-7 of the Uniform Penalty and Interest Act that
20are not inconsistent with this paragraph, as fully as if those
21provisions were set forth herein.
22    Whenever the Department determines that a refund should be
23made under this paragraph to a claimant instead of issuing a
24credit memorandum, the Department shall notify the State
25Comptroller, who shall cause the order to be drawn for the
26amount specified, and to the person named, in the notification

 

 

SB1951- 57 -LRB098 10598 HLH 40861 b

1from the Department. The refund shall be paid by the State
2Treasurer out of a county water commission tax fund established
3under paragraph (g) of this Section.
4    (e) A certificate of registration issued by the State
5Department of Revenue to a retailer under the Retailers'
6Occupation Tax Act or under the Service Occupation Tax Act
7shall permit the registrant to engage in a business that is
8taxed under the tax imposed under paragraphs (b), (c) or (d) of
9this Section and no additional registration shall be required
10under the tax. A certificate issued under the Use Tax Act or
11the Service Use Tax Act shall be applicable with regard to any
12tax imposed under paragraph (c) of this Section.
13    (f) Any ordinance imposing or discontinuing any tax under
14this Section shall be adopted and a certified copy thereof
15filed with the Department on or before June 1, whereupon the
16Department of Revenue shall proceed to administer and enforce
17this Section on behalf of the county water commission as of
18September 1 next following the adoption and filing. Beginning
19January 1, 1992, an ordinance or resolution imposing or
20discontinuing the tax hereunder shall be adopted and a
21certified copy thereof filed with the Department on or before
22the first day of July, whereupon the Department shall proceed
23to administer and enforce this Section as of the first day of
24October next following such adoption and filing. Beginning
25January 1, 1993, an ordinance or resolution imposing or
26discontinuing the tax hereunder shall be adopted and a

 

 

SB1951- 58 -LRB098 10598 HLH 40861 b

1certified copy thereof filed with the Department on or before
2the first day of October, whereupon the Department shall
3proceed to administer and enforce this Section as of the first
4day of January next following such adoption and filing.
5    (g) The State Department of Revenue shall, upon collecting
6any taxes as provided in this Section, pay the taxes over to
7the State Treasurer as trustee for the commission. The taxes
8shall be held in a trust fund outside the State Treasury.
9    As soon as possible after the first day of each month,
10beginning January 1, 2011, upon certification of the Department
11of Revenue, the Comptroller shall order transferred, and the
12Treasurer shall transfer, to the STAR Bonds Revenue Fund the
13local sales tax increment, as defined in the Innovation
14Development and Economy Act, collected under this Section
15during the second preceding calendar month for sales within a
16STAR bond district.
17    After the monthly transfer to the STAR Bonds Revenue Fund,
18on or before the 25th day of each calendar month, the State
19Department of Revenue shall prepare and certify to the
20Comptroller of the State of Illinois the amount to be paid to
21the commission, which shall be the amount (not including credit
22memoranda) collected under this Section during the second
23preceding calendar month by the Department plus an amount the
24Department determines is necessary to offset any amounts that
25were erroneously paid to a different taxing body, and not
26including any amount equal to the amount of refunds made during

 

 

SB1951- 59 -LRB098 10598 HLH 40861 b

1the second preceding calendar month by the Department on behalf
2of the commission, and not including any amount that the
3Department determines is necessary to offset any amounts that
4were payable to a different taxing body but were erroneously
5paid to the commission, then balance in the fund, less any
6amount determined by the Department to be necessary for the
7payment of refunds, and less any amounts that are transferred
8to the STAR Bonds Revenue Fund. Within 10 days after receipt by
9the Comptroller of the certification of the amount to be paid
10to the commission, the Comptroller shall cause an order to be
11drawn for the payment for the amount in accordance with the
12direction in the certification.
13    (h) Beginning June 1, 2016, any tax imposed pursuant to
14this Section may no longer be imposed or collected, unless a
15continuation of the tax is approved by the voters at a
16referendum as set forth in this Section.
17(Source: P.A. 96-939, eff. 6-24-10; 96-1389, eff. 7-29-10;
1897-333, eff. 8-12-11.)
 
19    Section 25. The Senior Citizens Real Estate Tax Deferral
20Act is amended by changing Section 5 as follows:
 
21    (320 ILCS 30/5)  (from Ch. 67 1/2, par. 455)
22    Sec. 5. The county collector shall note on his books each
23claim for deferral of real estate taxes which meets the
24requirements of Section 3 and, when taxes are extended, shall

 

 

SB1951- 60 -LRB098 10598 HLH 40861 b

1send to the Department the tax bills, including special
2assessment bills forwarded to the county collector under
3Section 3, on all tax deferred property in that collector's
4county. Unless there is a shortfall in the appropriation or the
5Senior Citizens Real Estate Tax Revolving Fund balance, at
6which time the payments will be made when there is sufficient
7appropriation authority or sufficient fund balance, the The
8Department shall then pay by June 1 or within 30 days of the
9receipt of these tax bills, whichever is later, to the county
10collector, for distribution to the taxing bodies in his county,
11the total amount of taxes so deferred. The Department shall
12make these payments from the Senior Citizens Real Estate
13Deferred Tax Revolving Fund.
14(Source: P.A. 84-807.)
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.