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Sen. John J. Cullerton
Filed: 7/30/2015
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1 | | AMENDMENT TO HOUSE BILL 745
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2 | | AMENDMENT NO. ______. Amend House Bill 745 by replacing |
3 | | everything after the enacting clause with the following:
|
4 | | "Section 5. The Metropolitan Pier and Exposition Authority |
5 | | Act is amended by changing Sections 13 and 13.2 as follows:
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6 | | (70 ILCS 210/13) (from Ch. 85, par. 1233)
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7 | | Sec. 13.
(a) The Authority shall not have power to levy |
8 | | taxes for any
purpose, except as provided in subsections (b), |
9 | | (c), (d), (e), and (f).
|
10 | | (b) By ordinance the Authority shall, as soon as |
11 | | practicable after the
effective date of this amendatory Act of |
12 | | 1991, impose a Metropolitan Pier and
Exposition Authority |
13 | | Retailers' Occupation Tax upon all persons engaged in
the |
14 | | business of selling tangible personal property at retail within |
15 | | the
territory described in this subsection at the rate of 1.0% |
16 | | of the gross
receipts (i) from the sale of food, alcoholic |
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1 | | beverages, and soft drinks
sold for consumption on the premises |
2 | | where sold and (ii) from the sale of
food, alcoholic beverages, |
3 | | and soft drinks sold for consumption off the
premises where |
4 | | sold by a retailer whose principal source of gross receipts
is |
5 | | from the sale of food, alcoholic beverages, and soft drinks |
6 | | prepared for
immediate consumption.
|
7 | | The tax imposed under this subsection and all civil |
8 | | penalties that may
be assessed as an incident to that tax shall |
9 | | be collected and enforced by the
Illinois Department of |
10 | | Revenue. The Department shall have full power to
administer and |
11 | | enforce this subsection, to collect all taxes and penalties so
|
12 | | collected in the manner provided in this subsection, and to |
13 | | determine all
rights to credit memoranda arising on account of |
14 | | the erroneous payment of
tax or penalty under this subsection. |
15 | | In the administration of and
compliance with this subsection, |
16 | | the Department and persons who are subject
to this subsection |
17 | | shall have the same rights, remedies, privileges,
immunities, |
18 | | powers, and duties, shall be subject to the same conditions,
|
19 | | restrictions, limitations, penalties, exclusions, exemptions, |
20 | | and
definitions of terms, and shall employ the same modes of |
21 | | procedure
applicable to this Retailers' Occupation Tax as are |
22 | | prescribed in Sections
1, 2 through 2-65 (in respect to all |
23 | | provisions of those Sections other
than the State rate of |
24 | | taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes |
25 | | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
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26 | | 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January |
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1 | | 1, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and |
2 | | after January 1, 1994, all
applicable provisions of the Uniform |
3 | | Penalty and Interest Act that are not
inconsistent with this |
4 | | Act, as fully as if provisions contained in those
Sections of |
5 | | the Retailers' Occupation Tax Act were set forth in this
|
6 | | subsection.
|
7 | | Persons subject to any tax imposed under the authority |
8 | | granted in
this subsection may reimburse themselves for their |
9 | | seller's tax liability
under this subsection by separately |
10 | | stating that tax as an additional
charge, which charge may be |
11 | | stated in combination, in a single amount, with
State taxes |
12 | | that sellers are required to collect under the Use Tax Act,
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13 | | pursuant to bracket schedules as the Department may prescribe.
|
14 | | The retailer filing the return shall, at the time of filing the
|
15 | | return, pay to the Department the amount of tax imposed under |
16 | | this
subsection, less a discount of 1.75%, which is allowed to |
17 | | reimburse the
retailer for the expenses incurred in keeping |
18 | | records, preparing and
filing returns, remitting the tax, and |
19 | | supplying data to the Department on
request.
|
20 | | Whenever the Department determines that a refund should be |
21 | | made under
this subsection to a claimant instead of issuing a |
22 | | credit memorandum, the
Department shall notify the State |
23 | | Comptroller, who shall cause a warrant
to be drawn for the |
24 | | amount specified and to the person named in the
notification |
25 | | from the Department. The refund shall be paid by the State
|
26 | | Treasurer out of the Metropolitan Pier and Exposition Authority |
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1 | | trust fund
held by the State Treasurer as trustee for the |
2 | | Authority.
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3 | | Nothing in this subsection authorizes the Authority to |
4 | | impose a tax upon
the privilege of engaging in any business |
5 | | that under the Constitution of
the United States may not be |
6 | | made the subject of taxation by this State.
|
7 | | The Department shall forthwith pay over to the State |
8 | | Treasurer, ex
officio, as trustee for the Authority, all taxes |
9 | | and penalties collected
under this subsection for deposit into |
10 | | a trust fund held outside of the
State Treasury. |
11 | | As soon as possible after the first day of each month, |
12 | | beginning January 1, 2011, upon certification of the Department |
13 | | of Revenue, the Comptroller shall order transferred, and the |
14 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
15 | | local sales tax increment, as defined in the Innovation |
16 | | Development and Economy Act, collected under this subsection |
17 | | during the second preceding calendar month for sales within a |
18 | | STAR bond district. |
19 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
20 | | on or before the 25th day of each calendar month, the
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21 | | Department shall prepare and certify to the Comptroller the |
22 | | amounts to be
paid under subsection (g) of this Section, which |
23 | | shall be the amounts, not
including credit memoranda, collected |
24 | | under this subsection during the second
preceding calendar |
25 | | month by the Department, less any amounts determined by the
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26 | | Department to be necessary for the payment of refunds, less 2% |
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1 | | of such
balance, which sum shall be deposited by the State |
2 | | Treasurer into the Tax
Compliance and Administration Fund in |
3 | | the State Treasury from which it shall be
appropriated to the |
4 | | Department to cover the costs of the Department in
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5 | | administering and enforcing the provisions of this subsection, |
6 | | and less any amounts that are transferred to the STAR Bonds |
7 | | Revenue Fund. Within 10 days
after receipt by the Comptroller |
8 | | of the certification, the Comptroller shall
cause the orders to |
9 | | be drawn for the remaining amounts, and the Treasurer shall
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10 | | administer those amounts as required in subsection (g).
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11 | | A certificate of registration issued by the Illinois |
12 | | Department of Revenue
to a retailer under the Retailers' |
13 | | Occupation Tax Act shall permit the
registrant to engage in a |
14 | | business that is taxed under the tax imposed
under this |
15 | | subsection, and no additional registration shall be required
|
16 | | under the ordinance imposing the tax or under this subsection.
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17 | | A certified copy of any ordinance imposing or discontinuing |
18 | | any tax under
this subsection or effecting a change in the rate |
19 | | of that tax shall be
filed with the Department, whereupon the |
20 | | Department shall proceed to
administer and enforce this |
21 | | subsection on behalf of the Authority as of the
first day of |
22 | | the third calendar month following the date of filing.
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23 | | The tax authorized to be levied under this subsection may |
24 | | be levied within
all or any part of the following described |
25 | | portions of the metropolitan area:
|
26 | | (1) that portion of the City of Chicago located within |
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1 | | the following
area: Beginning at the point of intersection |
2 | | of the Cook County - DuPage
County line and York Road, then |
3 | | North along York Road to its intersection
with Touhy |
4 | | Avenue, then east along Touhy Avenue to its intersection |
5 | | with
the Northwest Tollway, then southeast along the |
6 | | Northwest Tollway to its
intersection with Lee Street, then |
7 | | south along Lee Street to Higgins Road,
then south and east |
8 | | along Higgins Road to its intersection with Mannheim
Road, |
9 | | then south along Mannheim Road to its intersection with |
10 | | Irving Park
Road, then west along Irving Park Road to its |
11 | | intersection with the Cook
County - DuPage County line, |
12 | | then north and west along the county line to
the point of |
13 | | beginning; and
|
14 | | (2) that portion of the City of Chicago located within |
15 | | the following
area: Beginning at the intersection of West |
16 | | 55th Street with Central
Avenue, then east along West 55th |
17 | | Street to its intersection with South
Cicero Avenue, then |
18 | | south along South Cicero Avenue to its intersection
with |
19 | | West 63rd Street, then west along West 63rd Street to its |
20 | | intersection
with South Central Avenue, then north along |
21 | | South Central Avenue to the
point of beginning; and
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22 | | (3) that portion of the City of Chicago located within |
23 | | the following
area: Beginning at the point 150 feet west of |
24 | | the intersection of the west
line of North Ashland Avenue |
25 | | and the north line of West Diversey Avenue,
then north 150 |
26 | | feet, then east along a line 150 feet north of the north
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1 | | line of West Diversey Avenue extended to the shoreline of |
2 | | Lake Michigan,
then following the shoreline of Lake |
3 | | Michigan (including Navy Pier and all
other improvements |
4 | | fixed to land, docks, or piers) to the point where the
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5 | | shoreline of Lake Michigan and the Adlai E. Stevenson |
6 | | Expressway extended
east to that shoreline intersect, then |
7 | | west along the Adlai E. Stevenson
Expressway to a point 150 |
8 | | feet west of the west line of South Ashland
Avenue, then |
9 | | north along a line 150 feet west of the west line of South |
10 | | and
North Ashland Avenue to the point of beginning.
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11 | | The tax authorized to be levied under this subsection may |
12 | | also be
levied on food, alcoholic beverages, and soft drinks |
13 | | sold on boats and
other watercraft departing from and returning |
14 | | to the shoreline of Lake
Michigan (including Navy Pier and all |
15 | | other improvements fixed to land,
docks, or piers) described in |
16 | | item (3).
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17 | | (c) By ordinance the Authority shall, as soon as |
18 | | practicable after the
effective date of this amendatory Act of |
19 | | 1991, impose an occupation tax
upon all persons engaged in the |
20 | | corporate limits of the City of Chicago in
the business of |
21 | | renting, leasing, or letting rooms in a hotel, as defined
in |
22 | | the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of |
23 | | the gross
rental receipts from the renting, leasing, or letting |
24 | | of hotel rooms within
the City of Chicago, excluding, however, |
25 | | from gross rental receipts
the proceeds of renting, leasing, or |
26 | | letting to permanent residents of
a hotel, as defined in that |
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1 | | Act. Gross rental receipts shall not include
charges that are |
2 | | added on account of the liability arising from any tax
imposed |
3 | | by the State or any governmental agency on the occupation of
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4 | | renting, leasing, or letting rooms in a hotel.
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5 | | The tax imposed by the Authority under this subsection and |
6 | | all civil
penalties that may be assessed as an incident to that |
7 | | tax shall be collected
and enforced by the Illinois Department |
8 | | of Revenue. The certificate of
registration that is issued by |
9 | | the Department to a lessor under the Hotel
Operators' |
10 | | Occupation Tax Act shall permit that registrant to engage in a
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11 | | business that is taxable under any ordinance enacted under this
|
12 | | subsection without registering separately with the Department |
13 | | under that
ordinance or under this subsection. The Department |
14 | | shall have full power to
administer and enforce this |
15 | | subsection, to collect all taxes and penalties
due under this |
16 | | subsection, to dispose of taxes and penalties so collected
in |
17 | | the manner provided in this subsection, and to determine all |
18 | | rights to
credit memoranda arising on account of the erroneous |
19 | | payment of tax or
penalty under this subsection. In the |
20 | | administration of and compliance with
this subsection, the |
21 | | Department and persons who are subject to this
subsection shall |
22 | | have the same rights, remedies, privileges, immunities,
|
23 | | powers, and duties, shall be subject to the same conditions, |
24 | | restrictions,
limitations, penalties, and definitions of |
25 | | terms, and shall employ the same
modes of procedure as are |
26 | | prescribed in the Hotel Operators' Occupation Tax
Act (except |
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1 | | where that Act is inconsistent with this subsection), as fully
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2 | | as if the provisions contained in the Hotel Operators' |
3 | | Occupation Tax Act
were set out in this subsection.
|
4 | | Whenever the Department determines that a refund should be |
5 | | made under
this subsection to a claimant instead of issuing a |
6 | | credit memorandum, the
Department shall notify the State |
7 | | Comptroller, who shall cause a warrant
to be drawn for the |
8 | | amount specified and to the person named in the
notification |
9 | | from the Department. The refund shall be paid by the State
|
10 | | Treasurer out of the Metropolitan Pier and Exposition Authority |
11 | | trust fund
held by the State Treasurer as trustee for the |
12 | | Authority.
|
13 | | Persons subject to any tax imposed under the authority |
14 | | granted in
this subsection may reimburse themselves for their |
15 | | tax liability for that
tax by separately stating that tax as an |
16 | | additional charge,
which charge may be stated in combination, |
17 | | in a single amount, with State
taxes imposed under the Hotel |
18 | | Operators' Occupation Tax Act, the
municipal tax imposed under |
19 | | Section 8-3-13 of the Illinois Municipal
Code, and the tax |
20 | | imposed under Section 19 of the Illinois Sports
Facilities |
21 | | Authority Act.
|
22 | | The person filing the return shall, at the time of filing |
23 | | the return,
pay to the Department the amount of tax, less a |
24 | | discount of 2.1% or $25 per
calendar year, whichever is |
25 | | greater, which is allowed to reimburse the
operator for the |
26 | | expenses incurred in keeping records, preparing and filing
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1 | | returns, remitting the tax, and supplying data to the |
2 | | Department on request.
|
3 | | The Department shall forthwith pay over to the State |
4 | | Treasurer,
ex officio, as trustee for the Authority, all taxes |
5 | | and penalties collected
under this subsection for deposit into |
6 | | a trust fund held outside the State
Treasury. On or before the |
7 | | 25th day of each calendar month, the Department
shall certify |
8 | | to the Comptroller the amounts to be paid under subsection
(g) |
9 | | of this Section, which shall be the amounts (not including |
10 | | credit
memoranda) collected under this subsection during the |
11 | | second preceding
calendar month by the Department, less any |
12 | | amounts determined by the
Department to be necessary for |
13 | | payment of refunds. Within 10 days after
receipt by the |
14 | | Comptroller of the Department's certification, the
Comptroller |
15 | | shall cause the orders to be drawn for such amounts, and the
|
16 | | Treasurer shall administer those amounts as required in |
17 | | subsection (g).
|
18 | | A certified copy of any ordinance imposing or discontinuing |
19 | | a tax under this
subsection or effecting a change in the rate |
20 | | of that tax shall be filed with
the Illinois Department of |
21 | | Revenue, whereupon the Department shall proceed to
administer |
22 | | and enforce this subsection on behalf of the Authority as of |
23 | | the
first day of the third calendar month following the date of |
24 | | filing.
|
25 | | (d) By ordinance the Authority shall, as soon as |
26 | | practicable after the
effective date of this amendatory Act of |
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1 | | 1991, impose a tax
upon all persons engaged in the business of |
2 | | renting automobiles in the
metropolitan area at the rate of 6% |
3 | | of the gross
receipts from that business, except that no tax |
4 | | shall be imposed on the
business of renting automobiles for use |
5 | | as taxicabs or in livery service.
The tax imposed under this |
6 | | subsection and all civil penalties that may be
assessed as an |
7 | | incident to that tax shall be collected and enforced by the
|
8 | | Illinois Department of Revenue. The certificate of |
9 | | registration issued by
the Department to a retailer under the |
10 | | Retailers' Occupation Tax Act or
under the Automobile Renting |
11 | | Occupation and Use Tax Act shall permit that
person to engage |
12 | | in a business that is taxable under any ordinance enacted
under |
13 | | this subsection without registering separately with the |
14 | | Department
under that ordinance or under this subsection. The |
15 | | Department shall have
full power to administer and enforce this |
16 | | subsection, to collect all taxes
and penalties due under this |
17 | | subsection, to dispose of taxes and penalties
so collected in |
18 | | the manner provided in this subsection, and to determine
all |
19 | | rights to credit memoranda arising on account of the erroneous |
20 | | payment
of tax or penalty under this subsection. In the |
21 | | administration of and
compliance with this subsection, the |
22 | | Department and persons who are subject
to this subsection shall |
23 | | have the same rights, remedies, privileges,
immunities, |
24 | | powers, and duties, be subject to the same conditions,
|
25 | | restrictions, limitations, penalties, and definitions of |
26 | | terms, and employ
the same modes of procedure as are prescribed |
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1 | | in Sections 2 and 3 (in
respect to all provisions of those |
2 | | Sections other than the State rate of
tax; and in respect to |
3 | | the provisions of the Retailers' Occupation Tax Act
referred to |
4 | | in those Sections, except as to the disposition of taxes and
|
5 | | penalties collected, except for the provision allowing |
6 | | retailers a
deduction from the tax to cover certain costs, and |
7 | | except that credit
memoranda issued under this subsection may |
8 | | not be used to discharge any
State tax liability) of the |
9 | | Automobile Renting Occupation and Use Tax Act,
as fully as if |
10 | | provisions contained in those Sections of that Act were set
|
11 | | forth in this subsection.
|
12 | | Persons subject to any tax imposed under the authority |
13 | | granted in
this subsection may reimburse themselves for their |
14 | | tax liability under this
subsection by separately stating that |
15 | | tax as an additional charge, which
charge may be stated in |
16 | | combination, in a single amount, with State tax
that sellers |
17 | | are required to collect under the Automobile Renting
Occupation |
18 | | and Use Tax Act, pursuant to bracket schedules as the |
19 | | Department
may prescribe.
|
20 | | Whenever the Department determines that a refund should be |
21 | | made under
this subsection to a claimant instead of issuing a |
22 | | credit memorandum, the
Department shall notify the State |
23 | | Comptroller, who shall cause a warrant to
be drawn for the |
24 | | amount specified and to the person named in the
notification |
25 | | from the Department. The refund shall be paid by the State
|
26 | | Treasurer out of the Metropolitan Pier and Exposition Authority |
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1 | | trust fund
held by the State Treasurer as trustee for the |
2 | | Authority.
|
3 | | The Department shall forthwith pay over to the State |
4 | | Treasurer, ex officio,
as trustee, all taxes and penalties |
5 | | collected under this subsection for
deposit into a trust fund |
6 | | held outside the State Treasury. On or before the
25th day of |
7 | | each calendar month, the Department shall certify
to the |
8 | | Comptroller the amounts to be paid under subsection (g) of this
|
9 | | Section (not including credit memoranda) collected under this |
10 | | subsection
during the second preceding calendar month by the |
11 | | Department, less any
amount determined by the Department to be |
12 | | necessary for payment of refunds.
Within 10 days after receipt |
13 | | by the Comptroller of the Department's
certification, the |
14 | | Comptroller shall cause the orders to be drawn for such
|
15 | | amounts, and the Treasurer shall administer those amounts as |
16 | | required in
subsection (g).
|
17 | | Nothing in this subsection authorizes the Authority to |
18 | | impose a tax upon
the privilege of engaging in any business |
19 | | that under the Constitution of
the United States may not be |
20 | | made the subject of taxation by this State.
|
21 | | A certified copy of any ordinance imposing or discontinuing |
22 | | a tax under
this subsection or effecting a change in the rate |
23 | | of that tax shall be
filed with the Illinois Department of |
24 | | Revenue, whereupon the Department
shall proceed to administer |
25 | | and enforce this subsection on behalf of the
Authority as of |
26 | | the first day of the third calendar month following the
date of |
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1 | | filing.
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2 | | (e) By ordinance the Authority shall, as soon as |
3 | | practicable after the
effective date of this amendatory Act of |
4 | | 1991, impose a tax upon the
privilege of using in the |
5 | | metropolitan area an automobile that is rented
from a rentor |
6 | | outside Illinois and is titled or registered with an agency
of |
7 | | this State's government at a rate of 6% of the rental price of |
8 | | that
automobile, except that no tax shall be imposed on the |
9 | | privilege of using
automobiles rented for use as taxicabs or in |
10 | | livery service. The tax shall
be collected from persons whose |
11 | | Illinois address for titling or
registration purposes is given |
12 | | as being in the metropolitan area. The tax
shall be collected |
13 | | by the Department of Revenue for the Authority. The tax
must be |
14 | | paid to the State or an exemption determination must be |
15 | | obtained
from the Department of Revenue before the title or |
16 | | certificate of
registration for the property may be issued. The |
17 | | tax or proof of exemption
may be transmitted to the Department |
18 | | by way of the State agency with which
or State officer with |
19 | | whom the tangible personal property must be titled or
|
20 | | registered if the Department and that agency or State officer |
21 | | determine
that this procedure will expedite the processing of |
22 | | applications for title
or registration.
|
23 | | The Department shall have full power to administer and |
24 | | enforce this
subsection, to collect all taxes, penalties, and |
25 | | interest due under this
subsection, to dispose of taxes, |
26 | | penalties, and interest so collected in
the manner provided in |
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1 | | this subsection, and to determine all rights to
credit |
2 | | memoranda or refunds arising on account of the erroneous |
3 | | payment of
tax, penalty, or interest under this subsection. In |
4 | | the administration of
and compliance with this subsection, the |
5 | | Department and persons who are
subject to this subsection shall |
6 | | have the same rights, remedies,
privileges, immunities, |
7 | | powers, and duties, be subject to the same
conditions, |
8 | | restrictions, limitations, penalties, and definitions of |
9 | | terms,
and employ the same modes of procedure as are prescribed |
10 | | in Sections 2 and
4 (except provisions pertaining to the State |
11 | | rate of tax; and in respect to
the provisions of the Use Tax |
12 | | Act referred to in that Section, except
provisions concerning |
13 | | collection or refunding of the tax by retailers,
except the |
14 | | provisions of Section 19 pertaining to claims by retailers,
|
15 | | except the last paragraph concerning refunds, and except that |
16 | | credit
memoranda issued under this subsection may not be used |
17 | | to discharge any
State tax liability) of the Automobile Renting |
18 | | Occupation and Use Tax Act,
as fully as if provisions contained |
19 | | in those Sections of that Act were set
forth in this |
20 | | subsection.
|
21 | | Whenever the Department determines that a refund should be |
22 | | made under this
subsection to a claimant instead of issuing a |
23 | | credit memorandum, the Department
shall notify the State |
24 | | Comptroller, who shall cause a warrant to be drawn
for the |
25 | | amount specified and to the person named in the notification
|
26 | | from the Department. The refund shall be paid by the State |
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1 | | Treasurer out
of the Metropolitan Pier and Exposition Authority |
2 | | trust fund held by the
State Treasurer as trustee for the |
3 | | Authority.
|
4 | | The Department shall forthwith pay over to the State |
5 | | Treasurer, ex officio,
as trustee, all taxes, penalties, and |
6 | | interest collected under this
subsection for deposit into a |
7 | | trust fund held outside the State Treasury.
On or before the |
8 | | 25th day of each calendar month, the Department shall
certify |
9 | | to the State Comptroller the amounts to be paid under |
10 | | subsection
(g) of this Section, which shall be the amounts (not |
11 | | including credit
memoranda) collected under this subsection |
12 | | during the second preceding
calendar month by the Department, |
13 | | less any amounts determined by the
Department to be necessary |
14 | | for payment of refunds. Within 10 days after
receipt by the |
15 | | State Comptroller of the Department's certification, the
|
16 | | Comptroller shall cause the orders to be drawn for such |
17 | | amounts, and the
Treasurer shall administer those amounts as |
18 | | required in subsection (g).
|
19 | | A certified copy of any ordinance imposing or discontinuing |
20 | | a tax or
effecting a change in the rate of that tax shall be |
21 | | filed with the Illinois
Department of Revenue, whereupon the |
22 | | Department shall proceed to administer
and enforce this |
23 | | subsection on behalf of the Authority as of the first day
of |
24 | | the third calendar month following the date of filing.
|
25 | | (f) By ordinance the Authority shall, as soon as |
26 | | practicable after the
effective date of this amendatory Act of |
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1 | | 1991, impose an occupation tax on all
persons, other than a |
2 | | governmental agency, engaged in the business of
providing |
3 | | ground transportation for hire to passengers in the |
4 | | metropolitan
area at a rate of (i) $4 per taxi or livery |
5 | | vehicle departure with
passengers for hire from commercial |
6 | | service airports in the metropolitan
area, (ii) for each |
7 | | departure with passengers for hire from a commercial
service |
8 | | airport in the metropolitan area in a bus or van operated by a
|
9 | | person other than a person described in item (iii): $18 per bus |
10 | | or van with
a capacity of 1-12 passengers, $36 per bus or van |
11 | | with a capacity of 13-24
passengers, and $54 per bus or van |
12 | | with a capacity of over 24 passengers,
and (iii) for each |
13 | | departure with passengers for hire from a commercial
service |
14 | | airport in the metropolitan area in a bus or van operated by a
|
15 | | person regulated by the Interstate Commerce Commission or |
16 | | Illinois Commerce
Commission, operating scheduled service from |
17 | | the airport, and charging fares on
a per passenger basis: $2 |
18 | | per passenger for hire in each bus or van. The term
"commercial |
19 | | service airports" means those airports receiving scheduled
|
20 | | passenger service and enplaning more than 100,000 passengers |
21 | | per year.
|
22 | | In the ordinance imposing the tax, the Authority may |
23 | | provide for the
administration and enforcement of the tax and |
24 | | the collection of the tax
from persons subject to the tax as |
25 | | the Authority determines to be necessary
or practicable for the |
26 | | effective administration of the tax. The Authority
may enter |
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1 | | into agreements as it deems appropriate with any governmental
|
2 | | agency providing for that agency to act as the Authority's |
3 | | agent to
collect the tax.
|
4 | | In the ordinance imposing the tax, the Authority may |
5 | | designate a method or
methods for persons subject to the tax to |
6 | | reimburse themselves for the tax
liability arising under the |
7 | | ordinance (i) by separately stating the full
amount of the tax |
8 | | liability as an additional charge to passengers departing
the |
9 | | airports, (ii) by separately stating one-half of the tax |
10 | | liability as
an additional charge to both passengers departing |
11 | | from and to passengers
arriving at the airports, or (iii) by |
12 | | some other method determined by the
Authority.
|
13 | | All taxes, penalties, and interest collected under any |
14 | | ordinance adopted
under this subsection, less any amounts |
15 | | determined to be necessary for the
payment of refunds and less |
16 | | the taxes, penalties, and interest attributable to any increase |
17 | | in the rate of tax authorized by Public Act 96-898, shall be |
18 | | paid forthwith to the State Treasurer, ex
officio, for deposit |
19 | | into a trust fund held outside the State Treasury and
shall be |
20 | | administered by the State Treasurer as provided in subsection |
21 | | (g)
of this Section. All taxes, penalties, and interest |
22 | | attributable to any increase in the rate of tax authorized by |
23 | | Public Act 96-898 shall be paid by the State Treasurer as |
24 | | follows: 25% for deposit into the Convention Center Support |
25 | | Fund, to be used by the Village of Rosemont for the repair, |
26 | | maintenance, and improvement of the Donald E. Stephens |
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1 | | Convention Center and for debt service on debt instruments |
2 | | issued for those purposes by the village and 75% to the |
3 | | Authority to be used for grants to an organization meeting the |
4 | | qualifications set out in Section 5.6 of this Act, provided the |
5 | | Metropolitan Pier and Exposition Authority has entered into a |
6 | | marketing agreement with such an organization.
|
7 | | (g) Amounts deposited from the proceeds of taxes imposed by |
8 | | the
Authority under subsections (b), (c), (d), (e), and (f) of |
9 | | this Section and
amounts deposited under Section 19 of the |
10 | | Illinois Sports Facilities
Authority Act shall be held in a |
11 | | trust fund outside the State Treasury and
shall be administered |
12 | | by the Treasurer as follows: |
13 | | (1) An amount necessary for the payment of refunds with |
14 | | respect to those taxes shall be retained in the trust fund |
15 | | and used for those payments. |
16 | | (2) On July 20 and on the 20th of each month |
17 | | thereafter, provided that the amount requested in the |
18 | | annual certificate of the Chairman of the Authority filed |
19 | | under Section 8.25f of the State Finance Act has been |
20 | | appropriated for payment to the Authority, or, for the 2016 |
21 | | fiscal year, if the amount requested has not yet been |
22 | | appropriated, the Chief Executive Officer of the Authority |
23 | | shall file with the State Treasurer and the State |
24 | | Comptroller the certificate referred to in subparagraph |
25 | | (4) of this subsection (g), 1/8 of the local tax transfer |
26 | | amount, together with any cumulative deficiencies in the |
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1 | | amounts transferred into the McCormick Place Expansion |
2 | | Project Fund under this subparagraph (2) during the fiscal |
3 | | year for which the certificate has been filed, shall be |
4 | | transferred from the trust fund into the McCormick Place |
5 | | Expansion Project Fund in the State treasury until 100% of |
6 | | the local tax transfer amount has been so transferred. |
7 | | "Local tax transfer amount" shall mean the amount requested |
8 | | in the annual certificate, minus the reduction amount. |
9 | | "Reduction amount" shall mean $41.7 million in fiscal year |
10 | | 2011, $36.7 million in fiscal year 2012, $36.7 million in |
11 | | fiscal year 2013, $36.7 million in fiscal year 2014, and |
12 | | $31.7 million in each fiscal year thereafter until 2032, |
13 | | provided that the reduction amount shall be reduced by (i) |
14 | | the amount certified by the Authority to the State |
15 | | Comptroller and State Treasurer under Section 8.25 of the |
16 | | State Finance Act, as amended, with respect to that fiscal |
17 | | year and (ii) in any fiscal year in which the amounts |
18 | | deposited in the trust fund under this Section exceed |
19 | | $318.3 million, exclusive of amounts set aside for refunds |
20 | | and for the reserve account, one dollar for each dollar of |
21 | | the deposits in the trust fund above $318.3 million with |
22 | | respect to that year, exclusive of amounts set aside for |
23 | | refunds and for the reserve account. |
24 | | (3) On July 20, 2010, the Comptroller shall certify to |
25 | | the Governor, the Treasurer, and the Chairman of the |
26 | | Authority the 2010 deficiency amount, which means the |
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1 | | cumulative amount of transfers that were due from the trust |
2 | | fund to the McCormick Place Expansion Project Fund in |
3 | | fiscal years 2008, 2009, and 2010 under Section 13(g) of |
4 | | this Act, as it existed prior to May 27, 2010 (the |
5 | | effective date of Public Act 96-898), but not made. On July |
6 | | 20, 2011 and on July 20 of each year through July 20, 2014, |
7 | | the Treasurer shall calculate for the previous fiscal year |
8 | | the surplus revenues in the trust fund and pay that amount |
9 | | to the Authority. On July 20, 2015 and on July 20 of each |
10 | | year thereafter, as long as bonds and notes issued under |
11 | | Section 13.2 or bonds and notes issued to refund those |
12 | | bonds and notes are outstanding, the Treasurer shall |
13 | | calculate for the previous fiscal year the surplus revenues |
14 | | in the trust fund and pay one-half of that amount to the |
15 | | State Treasurer for deposit into the General Revenue Fund |
16 | | until the 2010 deficiency amount has been paid and shall |
17 | | pay the balance of the surplus revenues to the Authority. |
18 | | "Surplus revenues" means the amounts remaining in the trust |
19 | | fund on June 30 of the previous fiscal year (A) after the |
20 | | State Treasurer has set aside in the trust fund (i) amounts |
21 | | retained for refunds under subparagraph (1) and (ii) any |
22 | | amounts necessary to meet the reserve account amount and |
23 | | (B) after the State Treasurer has transferred from the |
24 | | trust fund to the General Revenue Fund 100% of any |
25 | | post-2010 deficiency amount. "Reserve account amount" |
26 | | means $15 million in fiscal year 2011 and $30 million in |
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1 | | each fiscal year thereafter. The reserve account amount |
2 | | shall be set aside in the trust fund and used as a reserve |
3 | | to be transferred to the McCormick Place Expansion Project |
4 | | Fund in the event the proceeds of taxes imposed under this |
5 | | Section 13 are not sufficient to fund the transfer required |
6 | | in subparagraph (2). "Post-2010 deficiency amount" means |
7 | | any deficiency in transfers from the trust fund to the |
8 | | McCormick Place Expansion Project Fund with respect to |
9 | | fiscal years 2011 and thereafter. It is the intention of |
10 | | this subparagraph (3) that no surplus revenues shall be |
11 | | paid to the Authority with respect to any year in which a |
12 | | post-2010 deficiency amount has not been satisfied by the |
13 | | Authority. |
14 | | (4) For the 2016 fiscal year, if the amount requested |
15 | | in the annual certificate of the Chairman of the Authority |
16 | | filed under Section 8.25f of the State Finance Act has not |
17 | | been appropriated for payment to the Authority, the Chief |
18 | | Executive Officer of the Authority shall file with the |
19 | | State Treasurer and the State Comptroller a certificate |
20 | | stating that such transfers are required to fund monthly |
21 | | deposits for the payment of the principal of and interest |
22 | | on bonds of the Authority payable from the McCormick Place |
23 | | Expansion Project Fund. Upon the filing of the certificate |
24 | | the State Treasurer shall make the transfers to the |
25 | | McCormick Place Expansion Project Fund as set forth in |
26 | | subparagraph (2) of this subsection (g). |
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1 | | Moneys received by the Authority as surplus revenues may be |
2 | | used (i) for the purposes of paying debt service on the bonds |
3 | | and notes issued by the Authority, including early redemption |
4 | | of those bonds or notes, (ii) for the purposes of repair, |
5 | | replacement, and improvement of the grounds, buildings, and |
6 | | facilities of the Authority, and (iii) for the corporate |
7 | | purposes of the Authority in fiscal years 2011 through 2015 in |
8 | | an amount not to exceed $20,000,000 annually or $80,000,000 |
9 | | total, which amount shall be reduced $0.75 for each dollar of |
10 | | the receipts of the Authority in that year from any contract |
11 | | entered into with respect to naming rights at McCormick Place |
12 | | under Section 5(m) of this Act. When bonds and notes issued |
13 | | under Section 13.2, or bonds or notes issued to refund those |
14 | | bonds and notes, are no longer outstanding, the balance in the |
15 | | trust fund shall be paid to the Authority.
|
16 | | (h) The ordinances imposing the taxes authorized by this |
17 | | Section shall
be repealed when bonds and notes issued under |
18 | | Section 13.2 or bonds and
notes issued to refund those bonds |
19 | | and notes are no longer outstanding.
|
20 | | (Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)
|
21 | | (70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
|
22 | | Sec. 13.2.
The McCormick Place Expansion Project Fund is |
23 | | created in
the State Treasury. All moneys in the McCormick |
24 | | Place Expansion Project
Fund are allocated to and shall be |
25 | | appropriated and used only for the
purposes authorized by and |
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1 | | subject to the limitations and conditions of
this Section. |
2 | | Those amounts may be appropriated by law to
the Authority
for |
3 | | the purposes of paying the debt service requirements on all |
4 | | bonds and
notes, including bonds and notes issued to refund or |
5 | | advance
refund bonds and notes issued under this Section, |
6 | | Section 13.1, or issued to refund or
advance refund bonds and |
7 | | notes otherwise issued under this Act, (collectively
referred |
8 | | to as
"bonds") to be issued by the Authority under this Section |
9 | | in an aggregate
original principal amount (excluding the amount |
10 | | of any bonds and
notes issued to refund or advance refund bonds |
11 | | or notes issued under this
Section and Section 13.1) not to |
12 | | exceed $2,557,000,000 for the purposes
of
carrying out and
|
13 | | performing its duties and exercising its powers under this Act.
|
14 | | The increased debt authorization provided by this amendatory |
15 | | Act of the 96th General Assembly shall be used solely for the |
16 | | purpose of: (i) hotel construction and related necessary |
17 | | capital improvements; (ii) other needed capital improvements |
18 | | to existing facilities; and (iii) land acquisition for and |
19 | | construction of one multi-use facility on property bounded by |
20 | | East Cermak Road on the south, East 21st Street on the north, |
21 | | South Indiana Avenue on the west, and South Prairie Avenue on |
22 | | the east in the City of Chicago, Cook County, Illinois. No |
23 | | bonds issued to refund or advance refund bonds issued under |
24 | | this Section may mature later than
40 years from the date of |
25 | | issuance of the refunding or advance refunding bonds. After the |
26 | | aggregate original principal
amount of
bonds authorized in this |
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1 | | Section has been issued, the
payment of any
principal amount of |
2 | | such bonds does not authorize the issuance of
additional bonds |
3 | | (except refunding bonds). Any bonds and notes issued under this |
4 | | Section in any year in which there is an outstanding "post-2010 |
5 | | deficiency amount" as that term is defined in Section 13 (g)(3) |
6 | | of this Act shall provide for the payment to the State |
7 | | Treasurer of the amount of that deficiency.
|
8 | | On the first day of each month commencing after July 1, |
9 | | 1993, amounts, if
any, on deposit in the McCormick Place |
10 | | Expansion Project Fund shall,
subject to appropriation, be paid |
11 | | in full to the Authority or, upon its
direction, to the trustee |
12 | | or trustees for bondholders of bonds that by
their terms are |
13 | | payable from the moneys received from the McCormick Place
|
14 | | Expansion Project Fund, until an amount equal to 100% of the
|
15 | | aggregate amount of the principal and interest in the fiscal |
16 | | year,
including that pursuant to sinking fund requirements, has |
17 | | been so paid and
deficiencies in reserves shall have been |
18 | | remedied. For the 2016 fiscal year, if the amounts on deposit |
19 | | in the McCormick Place Expansion Project Fund have not yet been |
20 | | appropriated for the payment of bonds, such amounts shall |
21 | | nevertheless be paid in full to the Authority or, upon its |
22 | | direction, to the trustee or trustees for bondholders, provided |
23 | | that the certificate of the Chief Executive Officer of the |
24 | | Authority referred to in subparagraph (4) of subsection (g) of |
25 | | Section 13 has been filed with the State Treasurer and the |
26 | | State Comptroller.
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1 | | The State of Illinois pledges to and agrees with the |
2 | | holders of the bonds
of the Metropolitan Pier and Exposition |
3 | | Authority issued under this
Section that the State will not |
4 | | limit or alter the rights and powers vested
in the Authority by |
5 | | this Act so as to impair the terms of any contract made
by the |
6 | | Authority with those holders or in any way impair the rights |
7 | | and
remedies of those holders until the bonds, together with |
8 | | interest thereon,
interest on any unpaid installments of |
9 | | interest, and all costs and
expenses in connection with any |
10 | | action or proceedings by or on behalf of
those holders are |
11 | | fully met and discharged; provided that any increase in
the Tax |
12 | | Act Amounts specified in Section 3 of the Retailers' Occupation |
13 | | Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service |
14 | | Use Tax Act,
and Section 9 of the Service Occupation Tax Act |
15 | | required to be deposited
into the Build Illinois Bond Account |
16 | | in the Build Illinois Fund pursuant to
any law hereafter |
17 | | enacted shall not be deemed to impair the rights of such
|
18 | | holders so long as the increase does not result in the |
19 | | aggregate debt
service payable in the current or any future |
20 | | fiscal year of the State on
all bonds issued pursuant to the |
21 | | Build Illinois Bond Act and the
Metropolitan Pier and |
22 | | Exposition Authority Act and payable from tax
revenues |
23 | | specified in Section 3 of the Retailers' Occupation Tax Act,
|
24 | | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
25 | | Act, and
Section 9 of the Service Occupation Tax Act exceeding |
26 | | 33 1/3% of such tax
revenues for the most recently completed |
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1 | | fiscal year of the State at the
time of such increase. In |
2 | | addition, the State pledges to and agrees with
the holders of |
3 | | the bonds of the Authority issued under this Section that
the |
4 | | State will not limit or alter the basis on which State funds |
5 | | are to be
paid to the Authority as provided in this Act or the |
6 | | use of those funds so
as to impair the terms of any such |
7 | | contract; provided that any increase in
the Tax Act Amounts |
8 | | specified in Section 3 of the Retailers' Occupation Tax
Act, |
9 | | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax |
10 | | Act,
and Section 9 of the Service Occupation Tax Act required |
11 | | to be deposited
into the Build Illinois Bond Account in the |
12 | | Build Illinois Fund pursuant to
any law hereafter enacted shall |
13 | | not be deemed to impair the terms of any
such contract so long |
14 | | as the increase does not result in the aggregate debt
service |
15 | | payable in the current or any future fiscal year of the State |
16 | | on
all bonds issued pursuant to the Build Illinois Bond Act and |
17 | | the
Metropolitan Pier and Exposition Authority Act and payable |
18 | | from tax
revenues specified in Section 3 of the Retailers' |
19 | | Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of |
20 | | the Service Use Tax Act, and
Section 9 of the Service |
21 | | Occupation Tax Act exceeding 33 1/3% of such tax
revenues for |
22 | | the most recently completed fiscal year of the State at the
|
23 | | time of such increase. The Authority is authorized to include |
24 | | these pledges
and agreements with the State in any contract |
25 | | with the holders of bonds
issued under this Section.
|
26 | | The State shall not be liable on bonds of the Authority |