093_SB1946ham001

 










                                     LRB093 08894 RAS 20108 a

 1                    AMENDMENT TO SENATE BILL 1946

 2        AMENDMENT NO.     .  Amend Senate Bill 1946 by  replacing
 3    everything after the enacting clause with the following:

 4        "Section  5.  The  Local  Mass  Transit  District  Act is
 5    amended by changing Section 5.01 as follows:

 6        (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
 7        Sec. 5.01. Metro East  Mass  Transit  District;  use  and
 8    occupation taxes.
 9        (a)  The Board of Trustees of any Metro East Mass Transit
10    District  may,  by  ordinance adopted with the concurrence of
11    two-thirds  of  the  then  trustees,  impose  throughout  the
12    District any or all of the taxes and fees  provided  in  this
13    Section.  All taxes and fees imposed under this Section shall
14    be  used only for public mass transportation systems, and the
15    amount used to provide mass transit service to unserved areas
16    of the District shall be in the same proportion to the  total
17    proceeds  as  the  number of persons residing in the unserved
18    areas is to the total population of the District.  Except  as
19    otherwise  provided  in  this  Act,  taxes imposed under this
20    Section and civil penalties imposed incident thereto shall be
21    collected and enforced by the State  Department  of  Revenue.
22    The Department shall have the power to administer and enforce
 
                            -2-      LRB093 08894 RAS 20108 a
 1    the  taxes  and  to  determine  all  rights  for  refunds for
 2    erroneous payments of the taxes.
 3        (b)  The Board may  impose  a  Metro  East  Mass  Transit
 4    District  Retailers'  Occupation Tax upon all persons engaged
 5    in the business of  selling  tangible  personal  property  at
 6    retail  in  the  district  at  a  rate  of  1/4  of 1%, or as
 7    authorized under subsection (d-5) of  this  Section,  of  the
 8    gross  receipts  from  the  sales  made in the course of such
 9    business within the district.  The  tax  imposed  under  this
10    Section  and  all  civil penalties that may be assessed as an
11    incident thereof shall be collected and enforced by the State
12    Department of Revenue.  The Department shall have full  power
13    to  administer and enforce this Section; to collect all taxes
14    and  penalties  so  collected  in  the   manner   hereinafter
15    provided;  and  to  determine  all rights to credit memoranda
16    arising on account of the erroneous payment of tax or penalty
17    hereunder.  In the administration of,  and  compliance  with,
18    this  Section,  the Department and persons who are subject to
19    this  Section  shall  have   the   same   rights,   remedies,
20    privileges,  immunities, powers and duties, and be subject to
21    the same conditions,  restrictions,  limitations,  penalties,
22    exclusions,  exemptions  and  definitions of terms and employ
23    the same modes of procedure, as are prescribed in Sections 1,
24    1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in  respect
25    to  all provisions therein other than the State rate of tax),
26    2c, 3 (except as to the disposition of  taxes  and  penalties
27    collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
28    6,  6a,  6b,  6c,  7,  8,  9,  10,  11, 12, 13, and 14 of the
29    Retailers' Occupation Tax Act and Section 3-7 of the  Uniform
30    Penalty  and  Interest  Act,  as fully as if those provisions
31    were set forth herein.
32        Persons subject to any tax imposed under the Section  may
33    reimburse   themselves   for  their  seller's  tax  liability
34    hereunder by separately stating  the  tax  as  an  additional
 
                            -3-      LRB093 08894 RAS 20108 a
 1    charge,  which  charge  may  be  stated  in combination, in a
 2    single amount, with State taxes that sellers are required  to
 3    collect  under  the  Use  Tax  Act,  in  accordance with such
 4    bracket schedules as the Department may prescribe.
 5        Whenever the Department determines that a  refund  should
 6    be made under this Section to a claimant instead of issuing a
 7    credit  memorandum,  the  Department  shall  notify the State
 8    Comptroller, who shall cause the warrant to be drawn for  the
 9    amount   specified,   and   to   the  person  named,  in  the
10    notification from the Department.  The refund shall  be  paid
11    by  the  State  Treasurer  out of the Metro East Mass Transit
12    District tax fund established under  paragraph  (g)  of  this
13    Section.
14        If  a  tax  is  imposed  under this subsection (b), a tax
15    shall also be imposed under subsections (c) and (d)  of  this
16    Section.
17        For  the  purpose of determining whether a tax authorized
18    under this  Section  is  applicable,  a  retail  sale,  by  a
19    producer  of  coal  or  other mineral mined in Illinois, is a
20    sale at retail at the place where the coal or  other  mineral
21    mined   in  Illinois  is  extracted  from  the  earth.   This
22    paragraph does not apply to coal or other mineral when it  is
23    delivered  or  shipped  by  the  seller to the purchaser at a
24    point outside Illinois so that the sale is exempt  under  the
25    Federal  Constitution  as  a  sale  in  interstate or foreign
26    commerce.
27        Nothing in this Section shall be construed  to  authorize
28    the Metro East Mass Transit District to impose a tax upon the
29    privilege  of  engaging  in  any  business  which  under  the
30    Constitution of the United States may not be made the subject
31    of taxation by this State.
32        (c)  If  a  tax  has been imposed under subsection (b), a
33    Metro East Mass Transit District Service Occupation Tax shall
34    also be imposed upon all persons engaged, in the district, in
 
                            -4-      LRB093 08894 RAS 20108 a
 1    the business of making sales of service, who, as an  incident
 2    to  making those sales of service, transfer tangible personal
 3    property within the District, either in the form of  tangible
 4    personal  property  or  in  the  form  of  real  estate as an
 5    incident to a sale of service. The tax rate shall be 1/4%, or
 6    as authorized under subsection (d-5) of this Section, of  the
 7    selling  price  of  tangible personal property so transferred
 8    within the district.  The tax imposed  under  this  paragraph
 9    and  all  civil penalties that may be assessed as an incident
10    thereof  shall  be  collected  and  enforced  by  the   State
11    Department  of  Revenue. The Department shall have full power
12    to administer and enforce  this  paragraph;  to  collect  all
13    taxes  and  penalties  due hereunder; to dispose of taxes and
14    penalties so collected in the  manner  hereinafter  provided;
15    and  to  determine  all rights to credit memoranda arising on
16    account of the erroneous payment of tax or penalty hereunder.
17    In the administration of, and compliance with this paragraph,
18    the Department and persons who are subject to this  paragraph
19    shall have the same rights, remedies, privileges, immunities,
20    powers  and  duties,  and  be subject to the same conditions,
21    restrictions, limitations, penalties, exclusions,  exemptions
22    and  definitions  of  terms  and  employ  the  same  modes of
23    procedure as are prescribed in Sections 1a-1, 2 (except  that
24    the   reference  to  State  in  the  definition  of  supplier
25    maintaining a place of business in this State shall mean  the
26    Authority),  2a, 3 through 3-50 (in respect to all provisions
27    therein other than the State rate of tax), 4 (except that the
28    reference to the State shall be to the Authority),  5,  7,  8
29    (except  that  the  jurisdiction  to which the tax shall be a
30    debt to the extent indicated in that Section 8 shall  be  the
31    District),  9  (except  as  to  the  disposition of taxes and
32    penalties collected, and except that the returned merchandise
33    credit for this tax may not be taken against any State  tax),
34    10, 11, 12 (except the reference therein to Section 2b of the
 
                            -5-      LRB093 08894 RAS 20108 a
 1    Retailers' Occupation Tax Act), 13 (except that any reference
 2    to the State shall mean the District), the first paragraph of
 3    Section  15,  16, 17, 18, 19 and 20 of the Service Occupation
 4    Tax Act and Section 3-7 of the Uniform Penalty  and  Interest
 5    Act, as fully as if those provisions were set forth herein.
 6        Persons  subject  to  any tax imposed under the authority
 7    granted in this paragraph may reimburse themselves for  their
 8    serviceman's  tax  liability  hereunder by separately stating
 9    the tax as an additional charge, which charge may  be  stated
10    in  combination,  in  a  single  amount,  with State tax that
11    servicemen are authorized to collect under  the  Service  Use
12    Tax  Act,  in  accordance  with such bracket schedules as the
13    Department may prescribe.
14        Whenever the Department determines that a  refund  should
15    be made under this paragraph to a claimant instead of issuing
16    a  credit  memorandum,  the Department shall notify the State
17    Comptroller, who shall cause the warrant to be drawn for  the
18    amount   specified,   and   to   the  person  named,  in  the
19    notification from the Department.  The refund shall  be  paid
20    by  the  State  Treasurer  out of the Metro East Mass Transit
21    District tax fund established under  paragraph  (g)  of  this
22    Section.
23        Nothing in this paragraph shall be construed to authorize
24    the  District  to impose a tax upon the privilege of engaging
25    in any business which under the Constitution  of  the  United
26    States may not be made the subject of taxation by the State.
27        (d)  If  a  tax  has been imposed under subsection (b), a
28    Metro East Mass  Transit  District  Use  Tax  shall  also  be
29    imposed  upon  the  privilege  of using, in the district, any
30    item of tangible personal property that is purchased  outside
31    the district at retail from a retailer, and that is titled or
32    registered  with  an  agency of this State's government, at a
33    rate of 1/4%, or as authorized under subsection (d-5) of this
34    Section, of  the  selling  price  of  the  tangible  personal
 
                            -6-      LRB093 08894 RAS 20108 a
 1    property  within  the District, as "selling price" is defined
 2    in the Use Tax Act.  The tax shall be collected from  persons
 3    whose  Illinois  address for titling or registration purposes
 4    is given  as  being  in  the  District.   The  tax  shall  be
 5    collected  by  the  Department  of Revenue for the Metro East
 6    Mass Transit District.  The tax must be paid to the State, or
 7    an  exemption  determination  must  be  obtained   from   the
 8    Department  of  Revenue,  before  the title or certificate of
 9    registration for the property may  be  issued.   The  tax  or
10    proof  of  exemption  may be transmitted to the Department by
11    way of the State agency with which, or the State officer with
12    whom, the  tangible  personal  property  must  be  titled  or
13    registered  if  the  Department and the State agency or State
14    officer determine  that  this  procedure  will  expedite  the
15    processing of applications for title or registration.
16        The  Department  shall  have full power to administer and
17    enforce this paragraph; to collect all taxes,  penalties  and
18    interest  due  hereunder;  to dispose of taxes, penalties and
19    interest so collected in the manner hereinafter provided; and
20    to determine  all  rights  to  credit  memoranda  or  refunds
21    arising  on  account of the erroneous payment of tax, penalty
22    or  interest  hereunder.  In  the  administration   of,   and
23    compliance  with,  this paragraph, the Department and persons
24    who are subject to this paragraph shall have the same rights,
25    remedies, privileges, immunities, powers and duties,  and  be
26    subject  to  the  same conditions, restrictions, limitations,
27    penalties, exclusions, exemptions and  definitions  of  terms
28    and  employ the same modes of procedure, as are prescribed in
29    Sections 2 (except the definition of "retailer maintaining  a
30    place  of  business  in  this State"), 3 through 3-80 (except
31    provisions pertaining to the State rate of  tax,  and  except
32    provisions  concerning  collection or refunding of the tax by
33    retailers), 4, 11, 12, 12a, 14, 15, 19 (except  the  portions
34    pertaining  to  claims  by  retailers  and  except  the  last
 
                            -7-      LRB093 08894 RAS 20108 a
 1    paragraph  concerning  refunds), 20, 21 and 22 of the Use Tax
 2    Act and Section 3-7 of the Uniform Penalty and Interest  Act,
 3    that are not inconsistent with this paragraph, as fully as if
 4    those provisions were set forth herein.
 5        Whenever  the  Department determines that a refund should
 6    be made under this paragraph to a claimant instead of issuing
 7    a credit memorandum, the Department shall  notify  the  State
 8    Comptroller,  who  shall  cause the order to be drawn for the
 9    amount  specified,  and  to  the   person   named,   in   the
10    notification from the Department. The refund shall be paid by
11    the  State  Treasurer  out  of  the  Metro  East Mass Transit
12    District tax fund established under  paragraph  (g)  of  this
13    Section.
14        (d-5)  (A) The  county  board of any county participating
15    in the Metro East Mass Transit  District  may  authorize,  by
16    ordinance,  a  referendum  on the question of whether the tax
17    rates for the Metro East  Mass  Transit  District  Retailers'
18    Occupation  Tax, the Metro East Mass Transit District Service
19    Occupation Tax, and the Metro East Mass Transit District  Use
20    Tax for the District should be increased from 0.25% to 0.75%.
21    Upon  adopting  the ordinance, the county board shall certify
22    the proposition to the proper election  officials  who  shall
23    submit  the  proposition to the voters of the District at the
24    next election, in accordance with the general election law.
25        The proposition shall be in substantially  the  following
26    form:
27             Shall  the tax rates for the Metro East Mass Transit
28        District Retailers' Occupation Tax, the Metro  East  Mass
29        Transit  District  Service  Occupation Tax, and the Metro
30        East Mass Transit District Use  Tax  be   increased  from
31        0.25% to 0.75%?
32        (B)  Two thousand five hundred electors of any Metro East
33    Mass  Transit  District  may  petition the Chief Judge of the
34    Circuit Court, or any judge of that Circuit designated by the
 
                            -8-      LRB093 08894 RAS 20108 a
 1    Chief Judge, in which that District is located to cause to be
 2    submitted to a vote of the electors the question whether  the
 3    tax rates for the Metro East Mass Transit District Retailers'
 4    Occupation  Tax, the Metro East Mass Transit District Service
 5    Occupation Tax, and the Metro East Mass Transit District  Use
 6    Tax for the District should be increased from 0.25% to 0.75%.
 7        Upon  submission  of  such petition the court shall set a
 8    date not less than 10 nor more than 30 days thereafter for  a
 9    hearing  on  the sufficiency thereof. Notice of the filing of
10    such petition and of such date shall be given in  writing  to
11    the  District and the County Clerk at least 7 days before the
12    date of such hearing.
13        If such petition is found  sufficient,  the  court  shall
14    enter  an  order  to  submit  that  proposition  at  the next
15    election, in accordance with general election law.
16        The form of the petition shall be  in  substantially  the
17    following  form:  To the Circuit Court of the County of (name
18    of county):
19             We, the undersigned electors of the (name of transit
20        district), respectfully petition your honor to submit  to
21        a  vote of the electors of (name of transit district) the
22        following proposition:
23             Shall the tax rates for the Metro East Mass  Transit
24        District  Retailers'  Occupation Tax, the Metro East Mass
25        Transit District Service Occupation Tax,  and  the  Metro
26        East  Mass  Transit  District  Use  Tax be increased from
27        0.25% to 0.75%?
28             Name                Address, with Street and Number.
29    ....................     ....................................
30    ....................     ....................................
31        (C)  The votes shall be recorded as "YES" or "NO".  If  a
32    majority  of  all  votes  cast on the proposition are for the
33    increase in the  tax  rates,  the  Metro  East  Mass  Transit
34    District  shall  begin  imposing  the  increased rates in the
 
                            -9-      LRB093 08894 RAS 20108 a
 1    District,  and  the  Department  of   Revenue   shall   begin
 2    collecting  the  increased  amounts,  as  provided under this
 3    Section.  An  ordinance  imposing  or  discontinuing  a   tax
 4    hereunder  or effecting a change in the rate thereof shall be
 5    adopted  and  a  certified  copy  thereof  filed   with   the
 6    Department  on  or before the first day of October, whereupon
 7    the Department shall proceed to administer and  enforce  this
 8    Section  as  of  the  first day of January next following the
 9    adoption and filing, or on or before the first day of  April,
10    whereupon  the  Department  shall  proceed  to administer and
11    enforce this Section  as  of  the  first  day  of  July  next
12    following the adoption and filing.
13        (D)  If  the voters have approved a referendum under this
14    subsection, before November 1, 1994, to increase the tax rate
15    under this subsection, the Metro East Mass  Transit  District
16    Board  of  Trustees may adopt by a majority vote an ordinance
17    at any time before January 1, 1995  that  excludes  from  the
18    rate  increase  tangible  personal property that is titled or
19    registered with an agency of  this  State's  government.  The
20    ordinance  excluding  titled  or registered tangible personal
21    property from the  rate  increase  must  be  filed  with  the
22    Department at least 15 days before its effective date. At any
23    time  after  adopting  an  ordinance  excluding from the rate
24    increase  tangible  personal  property  that  is  titled   or
25    registered  with  an  agency  of this State's government, the
26    Metro East Mass Transit District Board of Trustees may  adopt
27    an  ordinance  applying  the  rate  increase to that tangible
28    personal property. The ordinance  shall  be  adopted,  and  a
29    certified  copy  of  that  ordinance  shall be filed with the
30    Department, on or before October 1, whereupon the  Department
31    shall  proceed  to  administer  and enforce the rate increase
32    against tangible personal property titled or registered  with
33    an  agency  of  this  State's  government as of the following
34    January 1.  After  December  31,  1995,  any  reimposed  rate
 
                            -10-     LRB093 08894 RAS 20108 a
 1    increase  in  effect  under  this  subsection shall no longer
 2    apply to tangible personal property titled or registered with
 3    an agency of this State's government.  Beginning  January  1,
 4    1996,  the  Board  of Trustees of any Metro East Mass Transit
 5    District may never reimpose a previously  excluded  tax  rate
 6    increase  on  tangible personal property titled or registered
 7    with an agency of this  State's  government.  After  July  1,
 8    2003,  if  the  voters  have approved a referendum under this
 9    subsection to increase the tax rate  under  this  subsection,
10    the  Metro  East  Mass Transit District Board of Trustees may
11    adopt by a majority vote an ordinance that excludes from  the
12    rate  increase  tangible  personal property that is titled or
13    registered with an agency of  this  State's  government.  The
14    ordinance  shall  be  adopted,  and  a certified copy of that
15    ordinance shall be filed with the Department,  on  or  before
16    October   1,   whereupon  the  Department  shall  proceed  to
17    administer and enforce the  rate  increase  against  tangible
18    personal property titled or registered with an agency of this
19    State's  government  as  of the following January 1, or on or
20    before April 1, whereupon the  Department  shall  proceed  to
21    administer  and  enforce  the  rate against tangible personal
22    property titled or registered with an agency of this  State's
23    government  as of the following July 1. The Board of Trustees
24    of any Metro East Mass Transit District may never reimpose  a
25    previously  excluded  tax  rate increase on tangible personal
26    property titled or registered with an agency of this  State's
27    government.
28        (d-6)  If  the  Board  of Trustees of any Metro East Mass
29    Transit District has imposed a rate increase under subsection
30    (d-5) and filed an ordinance with the Department  of  Revenue
31    excluding  titled  property  from  the higher rate, then that
32    Board may, by  ordinance  adopted  with  the  concurrence  of
33    two-thirds  of  the  then  trustees,  impose  throughout  the
34    District  a  fee.  The fee on the excluded property shall not
 
                            -11-     LRB093 08894 RAS 20108 a
 1    exceed $20 per retail transaction or an amount equal  to  the
 2    amount  of  tax  excluded,  whichever  is  less,  on tangible
 3    personal property that is titled or registered with an agency
 4    of this State's government. Beginning July 1, 2004,  the  fee
 5    shall apply only to titled property that is subject to either
 6    the  Metro  East  Mass Transit District Retailers' Occupation
 7    Tax  or  the  Metro  East  Mass  Transit   District   Service
 8    Occupation Tax.
 9        (d-7)  Until  June  30,  2004,  if a fee has been imposed
10    under subsection (d-6), a fee shall also be imposed upon  the
11    privilege  of  using,  in  the district, any item of tangible
12    personal property that  is  titled  or  registered  with  any
13    agency  of this State's government, in an amount equal to the
14    amount of the fee imposed under subsection (d-6).
15        (d-7.1)  Beginning July 1, 2004, any fee imposed  by  the
16    Board  of  Trustees  of  any Metro East Mass Transit District
17    under subsection (d-6) and all civil penalties  that  may  be
18    assessed  as  an  incident of the fees shall be collected and
19    enforced by the State Department  of  Revenue.  Reference  to
20    "taxes"  in  this  Section shall be construed to apply to the
21    administration, payment, and remittance  of  all  fees  under
22    this   Section.   For  purposes  of  any  fee  imposed  under
23    subsection (d-6),  4%  of  the  fee,  penalty,  and  interest
24    received  by  the  Department in the first 12 months that the
25    fee is collected and enforced by the Department and 2% of the
26    fee, penalty, and interest  following  the  first  12  months
27    shall be deposited into the Tax Compliance and Administration
28    Fund  and  shall  be  used  by  the  Department,  subject  to
29    appropriation,  to  cover  the  costs  of  the Department. No
30    retailers' discount shall apply  to  any  fee  imposed  under
31    subsection (d-6).
32        (d-8)  No  item  of  titled  property shall be subject to
33    both the higher rate approved by  referendum,  as  authorized
34    under  subsection (d-5), and any fee imposed under subsection
 
                            -12-     LRB093 08894 RAS 20108 a
 1    (d-6) or (d-7).
 2        (d-9)  (Blank).  If  fees   have   been   imposed   under
 3    subsections  (d-6)  and (d-7), the Board shall forward a copy
 4    of the ordinance adopting such fees, which shall include  all
 5    zip  codes  in  whole or in part within the boundaries of the
 6    district, to the Secretary of State within thirty  days.   By
 7    the  25th  of  each  month,  the  Secretary  of  State  shall
 8    subsequently  provide the Illinois Department of Revenue with
 9    a list of identifiable retail  transactions  subject  to  the
10    .25%  rate  occurring within the zip codes which are in whole
11    or in part within the boundaries of the district and  a  list
12    of  title applications for addresses within the boundaries of
13    the district for the previous month.
14        (d-10)  (Blank). In the event that a  retailer  fails  to
15    pay  applicable  fees  within  30  days  of  the  date of the
16    transaction, a penalty shall be assessed at the rate  of  25%
17    of  the  amount  of  fees.   Interest  on  both late fees and
18    penalties shall be assessed at the rate of 1% per month.  All
19    fees, penalties, and attorney fees shall constitute a lien on
20    the personal and real property of the retailer.
21        (e)  A certificate of registration issued  by  the  State
22    Department  of  Revenue  to  a  retailer under the Retailers'
23    Occupation Tax Act or under the Service  Occupation  Tax  Act
24    shall  permit  the registrant to engage in a business that is
25    taxed under the tax imposed under paragraphs (b), (c) or  (d)
26    of  this  Section  and  no  additional  registration shall be
27    required under the tax. A certificate issued  under  the  Use
28    Tax  Act  or the Service Use Tax Act shall be applicable with
29    regard to  any  tax  imposed  under  paragraph  (c)  of  this
30    Section.
31        (f)  (Blank).  The Board may impose a replacement vehicle
32    tax of $50 on any passenger car, as defined in Section  1-157
33    of  the  Illinois Vehicle Code, purchased within the district
34    area by or on behalf of an insurance  company  to  replace  a
 
                            -13-     LRB093 08894 RAS 20108 a
 1    passenger  car  of an insured person in settlement of a total
 2    loss claim.  The tax imposed may not become effective  before
 3    the  first  day  of  the  month  following the passage of the
 4    ordinance imposing the tax and receipt of a certified copy of
 5    the ordinance by the Department of Revenue.   The  Department
 6    of  Revenue  shall  collect  the  tax  for  the  district  in
 7    accordance  with  Sections  3-2002 and 3-2003 of the Illinois
 8    Vehicle Code.
 9        The Department shall immediately pay over  to  the  State
10    Treasurer,  ex  officio,  as  trustee,  all  taxes  collected
11    hereunder.  On or before the 25th day of each calendar month,
12    the  Department  shall prepare and certify to the Comptroller
13    the disbursement of stated sums of money to named  districts,
14    the  districts  to  be  those  from which retailers have paid
15    taxes or penalties hereunder to  the  Department  during  the
16    second  preceding  calendar  month.  The amount to be paid to
17    each district shall be the amount collected hereunder  during
18    the  second  preceding calendar month by the Department, less
19    any amount determined by the Department to be  necessary  for
20    the  payment of refunds.  Within 10 days after receipt by the
21    Comptroller  of  the  disbursement   certification   to   the
22    districts,  provided  for  in this Section to be given to the
23    Comptroller by the Department, the  Comptroller  shall  cause
24    the  orders  to  be  drawn  for  the  respective  amounts  in
25    accordance    with    the   directions   contained   in   the
26    certification.
27        (g)  Any ordinance  imposing  or  discontinuing  any  tax
28    under  this  Section  shall  be  adopted and a certified copy
29    thereof filed with  the  Department  on  or  before  June  1,
30    whereupon   the   Department  of  Revenue  shall  proceed  to
31    administer and enforce this Section on behalf  of  the  Metro
32    East  Mass  Transit District as of September 1 next following
33    such adoption and filing.   Beginning  January  1,  1992,  an
34    ordinance  or  resolution  imposing  or discontinuing the tax
 
                            -14-     LRB093 08894 RAS 20108 a
 1    hereunder shall be adopted and a certified copy thereof filed
 2    with the Department on or  before  the  first  day  of  July,
 3    whereupon  the  Department  shall  proceed  to administer and
 4    enforce this Section as of the  first  day  of  October  next
 5    following  such  adoption  and  filing.  Beginning January 1,
 6    1993, except as provided in subsection (d-5) of this Section,
 7    an ordinance or resolution imposing or discontinuing the  tax
 8    hereunder shall be adopted and a certified copy thereof filed
 9    with  the  Department  on or before the first day of October,
10    whereupon the Department  shall  proceed  to  administer  and
11    enforce  this  Section  as  of  the first day of January next
12    following such adoption and filing, or, beginning January  1,
13    2004,  on  or  before  the  first day of April, whereupon the
14    Department shall  proceed  to  administer  and  enforce  this
15    Section  as  of  the  first  day  of  July next following the
16    adoption and filing.
17        (h)  Except as provided in subsection (d-7.1), the  State
18    Department  of  Revenue  shall,  upon collecting any taxes as
19    provided in this Section, pay the taxes  over  to  the  State
20    Treasurer  as  trustee  for  the District. The taxes shall be
21    held in a trust fund outside the State Treasury. On or before
22    the 25th day of each calendar month, the State Department  of
23    Revenue  shall  prepare and certify to the Comptroller of the
24    State of Illinois the amount to  be  paid  to  the  District,
25    which  shall be the then balance in the fund, less any amount
26    determined by the Department to be necessary for the  payment
27    of  refunds.  Within 10 days after receipt by the Comptroller
28    of the  certification  of  the  amount  to  be  paid  to  the
29    District,  the  Comptroller  shall cause an order to be drawn
30    for payment for the amount in accordance with  the  direction
31    in the certification.
32    (Source: P.A. 93-590; eff. 1-1-04.)

33        Section  99.  Effective date.  This Act takes effect upon
 
                            -15-     LRB093 08894 RAS 20108 a
 1    becoming law.".