|
| | 09900HB0220sam002 | - 2 - | LRB099 03556 HLH 35519 a |
|
|
1 | | to the electors of that county and
approved by a majority of |
2 | | those voting on the question. If imposed, this tax
shall be |
3 | | imposed only in one-quarter percent increments. By resolution, |
4 | | the
county board may order the proposition to be submitted at |
5 | | any election.
If the tax is imposed for
transportation purposes |
6 | | for expenditures for public highways or as
authorized
under the |
7 | | Illinois Highway Code, the county board must publish notice
of |
8 | | the existence of its long-range highway transportation
plan as |
9 | | required or described in Section 5-301 of the Illinois
Highway |
10 | | Code and must make the plan publicly available prior to
|
11 | | approval of the ordinance or resolution
imposing the tax. If |
12 | | the tax is imposed for transportation purposes for
expenditures |
13 | | for passenger rail transportation, the county board must |
14 | | publish
notice of the existence of its long-range passenger |
15 | | rail transportation plan
and
must make the plan publicly |
16 | | available prior to approval of the ordinance or
resolution |
17 | | imposing the tax. |
18 | | If a tax is imposed for public facilities purposes, then |
19 | | the name of the project may be included in the proposition at |
20 | | the discretion of the county board as determined in the |
21 | | enabling resolution. For example, the "XXX Nursing Home" or the |
22 | | "YYY Museum". |
23 | | The county clerk shall certify the
question to the proper |
24 | | election authority, who
shall submit the proposition at an |
25 | | election in accordance with the general
election law.
|
26 | | (1) The proposition for public safety purposes shall be |
|
| | 09900HB0220sam002 | - 3 - | LRB099 03556 HLH 35519 a |
|
|
1 | | in
substantially the following form: |
2 | | "To pay for public safety purposes, shall (name of |
3 | | county) be authorized to impose an increase on its share of |
4 | | local sales taxes by (insert rate)?" |
5 | | As additional information on the ballot below the |
6 | | question shall appear the following: |
7 | | "This would mean that a consumer would pay an |
8 | | additional (insert amount) in sales tax for every $100 of |
9 | | tangible personal property bought at retail."
|
10 | | The county board may also opt to establish a sunset |
11 | | provision at which time the additional sales tax would |
12 | | cease being collected, if not terminated earlier by a vote |
13 | | of the county board. If the county board votes to include a |
14 | | sunset provision, the proposition for public safety |
15 | | purposes shall be in substantially the following form: |
16 | | "To pay for public safety purposes, shall (name of |
17 | | county) be authorized to impose an increase on its share of |
18 | | local sales taxes by (insert rate) for a period not to |
19 | | exceed (insert number of years)?" |
20 | | As additional information on the ballot below the |
21 | | question shall appear the following: |
22 | | "This would mean that a consumer would pay an |
23 | | additional (insert amount) in sales tax for every $100 of |
24 | | tangible personal property bought at retail. If imposed, |
25 | | the additional tax would cease being collected at the end |
26 | | of (insert number of years), if not terminated earlier by a |
|
| | 09900HB0220sam002 | - 4 - | LRB099 03556 HLH 35519 a |
|
|
1 | | vote of the county board."
|
2 | | For the purposes of the
paragraph, "public safety |
3 | | purposes" means
crime prevention, detention, fire |
4 | | fighting, police, medical, ambulance, or
other emergency |
5 | | services.
|
6 | | Votes shall be recorded as "Yes" or "No".
|
7 | | Beginning on the January 1 or July 1, whichever is first, |
8 | | that occurs not less than 42 days after the effective date of |
9 | | this amendatory Act of the 99th General Assembly, Adams County |
10 | | may impose a public safety retailers' occupation tax and |
11 | | service occupation tax at the rate of 0.25%, as provided in the |
12 | | referendum approved by the voters on April 7, 2015, |
13 | | notwithstanding the omission of the additional information |
14 | | that is otherwise required to be printed on the ballot below |
15 | | the question pursuant to this item (1).
|
16 | | (2) The proposition for transportation purposes shall |
17 | | be in
substantially
the following form: |
18 | | "To pay for improvements to roads and other |
19 | | transportation purposes, shall (name of county) be |
20 | | authorized to impose an increase on its share of local |
21 | | sales taxes by (insert rate)?" |
22 | | As additional information on the ballot below the |
23 | | question shall appear the following: |
24 | | "This would mean that a consumer would pay an |
25 | | additional (insert amount) in sales tax for every $100 of |
26 | | tangible personal property bought at retail."
|
|
| | 09900HB0220sam002 | - 5 - | LRB099 03556 HLH 35519 a |
|
|
1 | | The county board may also opt to establish a sunset |
2 | | provision at which time the additional sales tax would |
3 | | cease being collected, if not terminated earlier by a vote |
4 | | of the county board. If the county board votes to include a |
5 | | sunset provision, the proposition for transportation |
6 | | purposes shall be in substantially the following form: |
7 | | "To pay for road improvements and other transportation |
8 | | purposes, shall (name of county) be authorized to impose an |
9 | | increase on its share of local sales taxes by (insert rate) |
10 | | for a period not to exceed (insert number of years)?" |
11 | | As additional information on the ballot below the |
12 | | question shall appear the following: |
13 | | "This would mean that a consumer would pay an |
14 | | additional (insert amount) in sales tax for every $100 of |
15 | | tangible personal property bought at retail. If imposed, |
16 | | the additional tax would cease being collected at the end |
17 | | of (insert number of years), if not terminated earlier by a |
18 | | vote of the county board."
|
19 | | For the purposes of this paragraph, transportation |
20 | | purposes means
construction, maintenance, operation, and |
21 | | improvement of
public highways, any other purpose for which |
22 | | a county may expend funds under
the Illinois Highway Code, |
23 | | and passenger rail transportation.
|
24 | | The votes shall be recorded as "Yes" or "No".
|
25 | | (3) The proposition for public facilities purposes |
26 | | shall be in substantially the following form: |
|
| | 09900HB0220sam002 | - 6 - | LRB099 03556 HLH 35519 a |
|
|
1 | | "To pay for public facilities purposes, shall (name of
|
2 | | county) be authorized to impose an increase on its share of
|
3 | | local sales taxes by (insert rate)?" |
4 | | As additional information on the ballot below the
|
5 | | question shall appear the following: |
6 | | "This would mean that a consumer would pay an
|
7 | | additional (insert amount) in sales tax for every $100 of
|
8 | | tangible personal property bought at retail." |
9 | | The county board may also opt to establish a sunset
|
10 | | provision at which time the additional sales tax would
|
11 | | cease being collected, if not terminated earlier by a vote
|
12 | | of the county board. If the county board votes to include a
|
13 | | sunset provision, the proposition for public facilities
|
14 | | purposes shall be in substantially the following form: |
15 | | "To pay for public facilities purposes, shall (name of
|
16 | | county) be authorized to impose an increase on its share of
|
17 | | local sales taxes by (insert rate) for a period not to
|
18 | | exceed (insert number of years)?" |
19 | | As additional information on the ballot below the
|
20 | | question shall appear the following: |
21 | | "This would mean that a consumer would pay an
|
22 | | additional (insert amount) in sales tax for every $100 of
|
23 | | tangible personal property bought at retail. If imposed,
|
24 | | the additional tax would cease being collected at the end
|
25 | | of (insert number of years), if not terminated earlier by a
|
26 | | vote of the county board." |
|
| | 09900HB0220sam002 | - 7 - | LRB099 03556 HLH 35519 a |
|
|
1 | | For purposes of this Section, "public facilities |
2 | | purposes" means the acquisition, development, |
3 | | construction, reconstruction, rehabilitation, improvement, |
4 | | financing, architectural planning, and installation of |
5 | | capital facilities consisting of buildings, structures, |
6 | | and durable equipment and for the acquisition and |
7 | | improvement of real property and interest in real property |
8 | | required, or expected to be required, in connection with |
9 | | the public facilities, for use by the county for the |
10 | | furnishing of governmental services to its citizens, |
11 | | including but not limited to museums and nursing homes. |
12 | | The votes shall be recorded as "Yes" or "No". |
13 | | If a majority of the electors voting on
the proposition |
14 | | vote in favor of it, the county may impose the tax.
A county |
15 | | may not submit more than one proposition authorized by this |
16 | | Section
to the electors at any one time.
|
17 | | This additional tax may not be imposed on the sales of food |
18 | | for human
consumption that is to be consumed off the premises |
19 | | where it is sold (other
than alcoholic beverages, soft drinks, |
20 | | and food which has been prepared for
immediate consumption) and |
21 | | prescription and non-prescription medicines, drugs,
medical |
22 | | appliances and insulin, urine testing materials, syringes, and |
23 | | needles
used by diabetics. The tax imposed by a county under |
24 | | this Section and
all civil penalties that may be assessed as an |
25 | | incident of the tax shall be
collected and enforced by the |
26 | | Illinois Department of Revenue and deposited
into a special |
|
| | 09900HB0220sam002 | - 8 - | LRB099 03556 HLH 35519 a |
|
|
1 | | fund created for that purpose. The certificate
of registration |
2 | | that is issued by the Department to a retailer under the
|
3 | | Retailers' Occupation Tax Act shall permit the retailer to |
4 | | engage in a business
that is taxable without registering |
5 | | separately with the Department under an
ordinance or resolution |
6 | | under this Section. The Department has full
power to administer |
7 | | and enforce this Section, to collect all taxes and
penalties |
8 | | due under this Section, to dispose of taxes and penalties so
|
9 | | collected in the manner provided in this Section, and to |
10 | | determine
all rights to credit memoranda arising on account of |
11 | | the erroneous payment of
a tax or penalty under this Section. |
12 | | In the administration of and compliance
with this Section, the |
13 | | Department and persons who are subject to this Section
shall |
14 | | (i) have the same rights, remedies, privileges, immunities, |
15 | | powers, and
duties, (ii) be subject to the same conditions, |
16 | | restrictions, limitations,
penalties, and definitions of |
17 | | terms, and (iii) employ the same modes of
procedure as are |
18 | | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
19 | | 1n,
2 through 2-70 (in respect to all provisions contained in |
20 | | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 |
21 | | (except provisions
relating to
transaction returns and quarter |
22 | | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, |
23 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of |
24 | | the
Retailers' Occupation Tax Act and Section 3-7 of the |
25 | | Uniform Penalty and
Interest Act as if those provisions were |
26 | | set forth in this Section.
|
|
| | 09900HB0220sam002 | - 9 - | LRB099 03556 HLH 35519 a |
|
|
1 | | Persons subject to any tax imposed under the authority |
2 | | granted in this
Section may reimburse themselves for their |
3 | | sellers' tax liability by
separately stating the tax as an |
4 | | additional charge, which charge may be stated
in combination, |
5 | | in a single amount, with State tax which sellers are required
|
6 | | to collect under the Use Tax Act, pursuant to such bracketed |
7 | | schedules as the
Department may prescribe.
|
8 | | Whenever the Department determines that a refund should be |
9 | | made under this
Section to a claimant instead of issuing a |
10 | | credit memorandum, the Department
shall notify the State |
11 | | Comptroller, who shall cause the order to be drawn for
the |
12 | | amount specified and to the person named in the notification |
13 | | from the
Department. The refund shall be paid by the State |
14 | | Treasurer out of the County
Public Safety or Transportation |
15 | | Retailers' Occupation Tax Fund.
|
16 | | (b) If a tax has been imposed under subsection (a), a
|
17 | | service occupation tax shall
also be imposed at the same rate |
18 | | upon all persons engaged, in the county, in
the business
of |
19 | | making sales of service, who, as an incident to making those |
20 | | sales of
service, transfer tangible personal property within |
21 | | the county
as an
incident to a sale of service.
This tax may |
22 | | not be imposed on sales of food for human consumption that is |
23 | | to
be consumed off the premises where it is sold (other than |
24 | | alcoholic beverages,
soft drinks, and food prepared for |
25 | | immediate consumption) and prescription and
non-prescription |
26 | | medicines, drugs, medical appliances and insulin, urine
|
|
| | 09900HB0220sam002 | - 10 - | LRB099 03556 HLH 35519 a |
|
|
1 | | testing materials, syringes, and needles used by diabetics.
The |
2 | | tax imposed under this subsection and all civil penalties that |
3 | | may be
assessed as an incident thereof shall be collected and |
4 | | enforced by the
Department of Revenue. The Department has
full |
5 | | power to
administer and enforce this subsection; to collect all |
6 | | taxes and penalties
due hereunder; to dispose of taxes and |
7 | | penalties so collected in the manner
hereinafter provided; and |
8 | | to determine all rights to credit memoranda
arising on account |
9 | | of the erroneous payment of tax or penalty hereunder.
In the |
10 | | administration of, and compliance with this subsection, the
|
11 | | Department and persons who are subject to this paragraph shall |
12 | | (i) have the
same rights, remedies, privileges, immunities, |
13 | | powers, and duties, (ii) be
subject to the same conditions, |
14 | | restrictions, limitations, penalties,
exclusions, exemptions, |
15 | | and definitions of terms, and (iii) employ the same
modes
of |
16 | | procedure as are prescribed in Sections 2 (except that the
|
17 | | reference to State in the definition of supplier maintaining a |
18 | | place of
business in this State shall mean the county), 2a, 2b, |
19 | | 2c, 3 through
3-50 (in respect to all provisions therein other |
20 | | than the State rate of
tax), 4 (except that the reference to |
21 | | the State shall be to the county),
5, 7, 8 (except that the |
22 | | jurisdiction to which the tax shall be a debt to
the extent |
23 | | indicated in that Section 8 shall be the county), 9 (except as
|
24 | | to the disposition of taxes and penalties collected), 10, 11, |
25 | | 12 (except the reference therein to Section 2b of the
|
26 | | Retailers' Occupation Tax Act), 13 (except that any reference |
|
| | 09900HB0220sam002 | - 11 - | LRB099 03556 HLH 35519 a |
|
|
1 | | to the State
shall mean the county), Section 15, 16,
17, 18, 19 |
2 | | and 20 of the Service Occupation Tax Act and Section 3-7 of
the |
3 | | Uniform Penalty and Interest Act, as fully as if those |
4 | | provisions were
set forth herein.
|
5 | | Persons subject to any tax imposed under the authority |
6 | | granted in
this subsection may reimburse themselves for their |
7 | | serviceman's tax liability
by separately stating the tax as an |
8 | | additional charge, which
charge may be stated in combination, |
9 | | in a single amount, with State tax
that servicemen are |
10 | | authorized to collect under the Service Use Tax Act, in
|
11 | | accordance with such bracket schedules as the Department may |
12 | | prescribe.
|
13 | | Whenever the Department determines that a refund should be |
14 | | made under this
subsection to a claimant instead of issuing a |
15 | | credit memorandum, the Department
shall notify the State |
16 | | Comptroller, who shall cause the warrant to be drawn
for the |
17 | | amount specified, and to the person named, in the notification
|
18 | | from the Department. The refund shall be paid by the State |
19 | | Treasurer out
of the County Public Safety or Transportation |
20 | | Retailers' Occupation Fund.
|
21 | | Nothing in this subsection shall be construed to authorize |
22 | | the county
to impose a tax upon the privilege of engaging in |
23 | | any business which under
the Constitution of the United States |
24 | | may not be made the subject of taxation
by the State.
|
25 | | (c) The Department shall immediately pay over to the State |
26 | | Treasurer, ex
officio,
as trustee, all taxes and penalties |
|
| | 09900HB0220sam002 | - 12 - | LRB099 03556 HLH 35519 a |
|
|
1 | | collected under this Section to be
deposited into the County |
2 | | Public Safety or Transportation Retailers'
Occupation Tax |
3 | | Fund, which
shall be an unappropriated trust fund held outside |
4 | | of the State treasury. |
5 | | As soon as possible after the first day of each month, |
6 | | beginning January 1, 2011, upon certification of the Department |
7 | | of Revenue, the Comptroller shall order transferred, and the |
8 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
9 | | local sales tax increment, as defined in the Innovation |
10 | | Development and Economy Act, collected under this Section |
11 | | during the second preceding calendar month for sales within a |
12 | | STAR bond district. |
13 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
14 | | on
or before the 25th
day of each calendar month, the |
15 | | Department shall prepare and certify to the
Comptroller the |
16 | | disbursement of stated sums of money
to the counties from which |
17 | | retailers have paid
taxes or penalties to the Department during |
18 | | the second preceding
calendar month. The amount to be paid to |
19 | | each county, and deposited by the
county into its special fund |
20 | | created for the purposes of this Section, shall
be the amount |
21 | | (not
including credit memoranda) collected under this Section |
22 | | during the second
preceding
calendar month by the Department |
23 | | plus an amount the Department determines is
necessary to offset |
24 | | any amounts that were erroneously paid to a different
taxing |
25 | | body, and not including (i) an amount equal to the amount of |
26 | | refunds
made
during the second preceding calendar month by the |
|
| | 09900HB0220sam002 | - 13 - | LRB099 03556 HLH 35519 a |
|
|
1 | | Department on behalf of
the county, (ii) any amount that the |
2 | | Department determines is
necessary to offset any amounts that |
3 | | were payable to a different taxing body
but were erroneously |
4 | | paid to the county, and (iii) any amounts that are transferred |
5 | | to the STAR Bonds Revenue Fund. Within 10 days after receipt by |
6 | | the
Comptroller of the disbursement certification to the |
7 | | counties provided for in
this Section to be given to the |
8 | | Comptroller by the Department, the Comptroller
shall cause the |
9 | | orders to be drawn for the respective amounts in accordance
|
10 | | with directions contained in the certification.
|
11 | | In addition to the disbursement required by the preceding |
12 | | paragraph, an
allocation shall be made in March of each year to |
13 | | each county that received
more than $500,000 in disbursements |
14 | | under the preceding paragraph in the
preceding calendar year. |
15 | | The allocation shall be in an amount equal to the
average |
16 | | monthly distribution made to each such county under the |
17 | | preceding
paragraph during the preceding calendar year |
18 | | (excluding the 2 months of
highest receipts). The distribution |
19 | | made in March of each year subsequent to
the year in which an |
20 | | allocation was made pursuant to this paragraph and the
|
21 | | preceding paragraph shall be reduced by the amount allocated |
22 | | and disbursed
under this paragraph in the preceding calendar |
23 | | year. The Department shall
prepare and certify to the |
24 | | Comptroller for disbursement the allocations made in
|
25 | | accordance with this paragraph.
|
26 | | A county may direct, by ordinance, that all or a portion of |
|
| | 09900HB0220sam002 | - 14 - | LRB099 03556 HLH 35519 a |
|
|
1 | | the taxes and penalties collected under the Special County |
2 | | Retailers' Occupation Tax For Public Safety or Transportation |
3 | | be deposited into the Transportation Development Partnership |
4 | | Trust Fund. |
5 | | (d) For the purpose of determining the local governmental |
6 | | unit whose tax is
applicable, a retail sale by a producer of |
7 | | coal or another mineral mined in
Illinois is a sale at retail |
8 | | at the place where the coal or other mineral mined
in Illinois |
9 | | is extracted from the earth. This paragraph does not apply to |
10 | | coal
or another mineral when it is delivered or shipped by the |
11 | | seller to the
purchaser
at a point outside Illinois so that the |
12 | | sale is exempt under the United States
Constitution as a sale |
13 | | in interstate or foreign commerce.
|
14 | | (e) Nothing in this Section shall be construed to authorize |
15 | | a county to
impose a
tax upon the privilege of engaging in any |
16 | | business that under the Constitution
of the United States may |
17 | | not be made the subject of taxation by this State.
|
18 | | (e-5) If a county imposes a tax under this Section, the |
19 | | county board may,
by ordinance, discontinue or lower the rate |
20 | | of the tax. If the county board
lowers the tax rate or |
21 | | discontinues the tax, a referendum must be
held in accordance |
22 | | with subsection (a) of this Section in order to increase the
|
23 | | rate of the tax or to reimpose the discontinued tax.
|
24 | | (f) Beginning April 1, 1998 and through December 31, 2013, |
25 | | the results of any election authorizing a
proposition to impose |
26 | | a tax
under this Section or effecting a change in the rate of |
|
| | 09900HB0220sam002 | - 15 - | LRB099 03556 HLH 35519 a |
|
|
1 | | tax, or any ordinance
lowering the rate or discontinuing the |
2 | | tax,
shall be certified
by the
county clerk and filed with the |
3 | | Illinois Department of Revenue
either (i) on or
before the |
4 | | first day of April, whereupon the Department shall proceed to
|
5 | | administer and enforce the tax as of the first day of July next |
6 | | following
the filing; or (ii)
on or before the first day of |
7 | | October, whereupon the
Department shall proceed to administer |
8 | | and enforce the tax as of the first
day of January next |
9 | | following the filing.
|
10 | | Beginning January 1, 2014, the results of any election |
11 | | authorizing a proposition to impose a tax under this Section or |
12 | | effecting an increase in the rate of tax, along with the |
13 | | ordinance adopted to impose the tax or increase the rate of the |
14 | | tax, or any ordinance adopted to lower the rate or discontinue |
15 | | the tax, shall be certified by the county clerk and filed with |
16 | | the Illinois Department of Revenue either (i) on or before the |
17 | | first day of May, whereupon the Department shall proceed to |
18 | | administer and enforce the tax as of the first day of July next |
19 | | following the adoption and filing; or (ii) on or before the |
20 | | first day of October, whereupon the Department shall proceed to |
21 | | administer and enforce the tax as of the first day of January |
22 | | next following the adoption and filing. |
23 | | (g) When certifying the amount of a monthly disbursement to |
24 | | a county under
this
Section, the Department shall increase or |
25 | | decrease the amounts by an amount
necessary to offset any |
26 | | miscalculation of previous disbursements. The offset
amount |
|
| | 09900HB0220sam002 | - 16 - | LRB099 03556 HLH 35519 a |
|
|
1 | | shall be the amount erroneously disbursed within the previous 6 |
2 | | months
from the time a miscalculation is discovered.
|
3 | | (h) This Section may be cited as the "Special County |
4 | | Occupation Tax
For Public Safety, Public Facilities, or |
5 | | Transportation Law".
|
6 | | (i) For purposes of this Section, "public safety" includes, |
7 | | but is not
limited to, crime prevention, detention, fire |
8 | | fighting, police, medical,
ambulance, or other emergency
|
9 | | services. The county may share tax proceeds received under this |
10 | | Section for public safety purposes, including proceeds |
11 | | received before August 4, 2009 (the effective date of Public |
12 | | Act 96-124), with any fire protection district located in the |
13 | | county. For the purposes of this Section, "transportation" |
14 | | includes, but
is not limited to, the construction,
maintenance, |
15 | | operation, and improvement of public highways, any other
|
16 | | purpose for which a county may expend funds under the Illinois |
17 | | Highway Code,
and passenger rail transportation. For the |
18 | | purposes of this Section, "public facilities purposes" |
19 | | includes, but is not limited to, the acquisition, development, |
20 | | construction, reconstruction, rehabilitation, improvement, |
21 | | financing, architectural planning, and installation of capital |
22 | | facilities consisting of buildings, structures, and durable |
23 | | equipment and for the acquisition and improvement of real |
24 | | property and interest in real property required, or expected to |
25 | | be required, in connection with the public facilities, for use |
26 | | by the county for the furnishing of governmental services to |