Full Text of SB1974 94th General Assembly
SB1974sam001 94TH GENERAL ASSEMBLY
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Sen. Debbie DeFrancesco Halvorson
Filed: 4/11/2005
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| AMENDMENT TO SENATE BILL 1974
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| AMENDMENT NO. ______. Amend Senate Bill 1974 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 1. Short title. This Act may be cited as the Will | 5 |
| County Airport Development District Act.
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| Section 5. Legislative findings and purpose. The General | 7 |
| Assembly finds
that:
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| (1) The south suburban airport located in the vicinity of | 9 |
| Peotone, Illinois will generate development in and around | 10 |
| surrounding jurisdictions and significant impacts and | 11 |
| benefits. These benefits and burdens need to be shared and | 12 |
| apportioned equitably.
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| (2) The airport will create a need for extensive | 14 |
| infrastructure to support this development and address | 15 |
| impacts. There is a need to direct development in the most | 16 |
| efficient manner.
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| (3) Cooperation among the surrounding local governments | 18 |
| and agencies will support economic development and increase the | 19 |
| potential benefits of the airport.
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| (4) There is a need to ensure that future airport-environs | 21 |
| land uses are compatible with the airport and its operations so | 22 |
| that future operations are not unduly constrained.
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| (5) The new airport represents a substantial public | 24 |
| investment that must be protected.
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| (6) Steps need to be taken to preserve and maintain the | 2 |
| quality of life of residents and citizens in communities around | 3 |
| the airport. These include design and development standards for | 4 |
| development in the airport environs.
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| (7) A law is needed to help establish a sound framework for | 6 |
| intergovernmental cooperation in matters such as land use | 7 |
| regulation and revenue sharing while maintaining existing | 8 |
| autonomy of local governments over development within their | 9 |
| boundaries.
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| (8) An entity needs to be created to accomplish the | 11 |
| purposes above. The District should have adequate powers to | 12 |
| achieve the goals and objectives and to be self-supporting. | 13 |
| Section 10. Definitions. As used in this
Act:
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| "Airport" or "south suburban airport" means a south | 15 |
| suburban airport located in the vicinity of Peotone, Illinois.
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| "Airport authority" means an authority created to | 17 |
| establish and maintain a south suburban airport located in the | 18 |
| vicinity of Peotone, Illinois. | 19 |
| "Airport-affinity uses" means uses that have a significant | 20 |
| affinity for a location near an airport, but do not necessarily | 21 |
| require a location on-airport or direct and immediate access to | 22 |
| an airport or runway. While uses with an airport affinity may | 23 |
| sometimes be located on an airport, they are commonly found | 24 |
| off-airport and often outside the environs of an airport. Such | 25 |
| uses include hotels and motels, offices, industrial parks, | 26 |
| gasoline and automobile service stations, convenience stores, | 27 |
| restaurants, retail businesses, and service commercial uses | 28 |
| (such as contractors and electricians) and distribution | 29 |
| facilities. | 30 |
| "Airport-dependent uses" means uses that are typically | 31 |
| found on or near an airport and must, by the nature of their | 32 |
| operations, services, or products, be located on an airport or | 33 |
| have direct and immediate access to an airport or airport |
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| runway. Such uses include, but are not limited to, air cargo | 2 |
| storage (but not large distribution warehouses), aviation | 3 |
| engine repair, airline catering services, express mail and | 4 |
| package sorting facilities, aviation fuel farms and services, | 5 |
| aircraft testing, airport authority offices and maintenance | 6 |
| facilities, airport terminal and control tower, car rental | 7 |
| offices located on airport, and flight schools. | 8 |
| Airport-dependent uses do not include hotels, offices, | 9 |
| industrial parks, gasoline and automobile service stations, | 10 |
| restaurants and retail businesses (except those located in an | 11 |
| airport terminal that primarily serve passengers or airport and | 12 |
| airline employees).
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| "Board" means the Board of Directors of the Will County | 14 |
| Airport Development District. | 15 |
| "Compatible land use" means any use of lands, buildings, | 16 |
| and structures which is harmonious to the uses and activities | 17 |
| being conducted on the adjoining lands and properties and which | 18 |
| does not adversely affect or unreasonably impact any use or | 19 |
| enjoyment of the adjoined land. | 20 |
| "County" means Will County.
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| "District" means the Will County Airport Development | 22 |
| District.
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| "Land use plan" means a written statement of land use | 24 |
| policies, goals, and objectives, together with maps, graphs, | 25 |
| charts, illustrations or any other form of written or visual | 26 |
| communication, as appropriate, that is adopted by the
District.
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| "Villages" means the villages of Beecher, Crete, Monee, | 28 |
| Peotone, and University Park. | 29 |
| Section 15. Creation of District. | 30 |
| (a) The Will County Airport Development District is created | 31 |
| as a political subdivision, body politic, and municipal | 32 |
| corporation. The territorial jurisdiction of the District is | 33 |
| the geographic area within the following boundaries: from the |
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| southern boundary line of Will County to the Indiana state line | 2 |
| to a line one mile south of the Northern Will County line to | 3 |
| the western boundary line of Green Garden and Peotone | 4 |
| townships. | 5 |
| (b) The governing and administrative powers of the District | 6 |
| are vested in its Board of Directors, consisting of
one member | 7 |
| appointed by the President of the Village of Beecher with the | 8 |
| consent of the village board, one member appointed by the | 9 |
| President of the Village of Crete with the consent of the | 10 |
| village board, one member appointed by the President of the | 11 |
| Village of Monee with the consent of the village board, one | 12 |
| member appointed by the President of the Village of Peotone | 13 |
| with the consent of the village board, one member appointed by | 14 |
| the President of the Village of University Park with the | 15 |
| consent of the village board, one member appointed by the | 16 |
| County Executive of Will County with the consent of the county | 17 |
| board, and one member appointed by the governing body of the | 18 |
| airport authority. | 19 |
| (c) The terms of the initial appointees shall commence 30 | 20 |
| days after the effective date of this Act. The duration of the | 21 |
| term of each of the initial appointees shall be determined by | 22 |
| lot as follows: one of the appointees shall serve a term | 23 |
| expiring on the third Monday in January in the second year | 24 |
| following the effective date of this Act, 2 of the appointees | 25 |
| shall serve terms expiring on the third Monday in January in | 26 |
| the third year following the effective date of this Act, 2 of | 27 |
| the appointees shall serve terms expiring on the third Monday | 28 |
| in January in the fourth year following the effective date of | 29 |
| this Act, and 2 of the appointees shall be appointed to serve | 30 |
| terms expiring on the third Monday in January in the fifth year | 31 |
| following the effective date of this Act. All successors shall | 32 |
| be appointed by the original appointing authority and hold | 33 |
| office for a term of 4 years commencing the third Monday in | 34 |
| January of the year in which their term commences, except in |
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| case of an appointment to fill a vacancy. Vacancies shall be | 2 |
| filled for the remainder of the term by the original appointing | 3 |
| authority. Each member appointed to the Board shall serve until | 4 |
| his or her successor is appointed and qualified. | 5 |
| (d) The Board may, in its discretion, designate non-voting | 6 |
| representatives to the Board from governmental, civic, or | 7 |
| community entities. | 8 |
| (e) The Board shall annually choose one of its members to | 9 |
| serve as Chair and one of its members to serve as Secretary. | 10 |
| (f) An appointing authority may remove a member in case of | 11 |
| incompetency, neglect of duty, or malfeasance in office. | 12 |
| (g) Members of the Board shall serve without compensation | 13 |
| for their services as members but may be reimbursed for all | 14 |
| necessary expenses incurred in connection with the performance | 15 |
| of their duties as members. | 16 |
| (h) As soon as possible after appointment of the initial | 17 |
| members, the Board shall organize for the transaction of | 18 |
| business, select members to serve as Chair and Secretary, and | 19 |
| adopt by-laws. Thereafter, the Board shall meet on the call of | 20 |
| the Chair or upon written notice by 4 members of the Board. | 21 |
| Four members of the Board must be present in person to | 22 |
| constitute a quorum for the transaction of business. All action | 23 |
| of the Board shall be by ordinance or resolution. The | 24 |
| affirmative vote of at least 4 members shall be necessary for | 25 |
| the adoption of any ordinance or resolution. All ordinances and | 26 |
| resolutions before taking effect shall be approved and signed | 27 |
| by the Chair. | 28 |
| (i) The Board shall appoint an Executive Director who shall | 29 |
| hold office at the discretion of the Board. The Executive | 30 |
| Director shall be the chief administrative and operational | 31 |
| officer of the District, direct and supervise its | 32 |
| administrative affairs and general management, perform such | 33 |
| other duties as may be prescribed from time to time by the | 34 |
| Board, and receive compensation fixed by the Board. The |
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| Executive Director shall attend all meetings of the Board, but | 2 |
| no action of the Board shall be invalid on account of the | 3 |
| absence of the Executive Director from a meeting.
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| Section 20. Administration. The District has the authority | 5 |
| to establish a budget, raise revenue for administration, and | 6 |
| retain staff, agents, and consultants to carry out planning, | 7 |
| development review, and other duties and exercise all other | 8 |
| powers incidental, necessary, convenient, or desirable to | 9 |
| carry out and effectuate the powers granted in this Act. | 10 |
| Without limitation, the District may enter into | 11 |
| intergovernmental agreements under the Intergovernmental
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| Cooperation Act, engage the services of the Illinois Finance | 13 |
| Authority, sue and be sued, have and use a corporate seal, | 14 |
| designate a fiscal year, and enter into contracts and leases.
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| Section 25. Planning.
The District shall adopt an overall | 16 |
| land use plan that identifies likely key development areas | 17 |
| within the airport environs and lays the foundation for zoning | 18 |
| and development review in that area. The plan shall be prepared | 19 |
| by staff and consultants with the assistance and advice of | 20 |
| Northeastern Illinois Planning Commission. Key elements shall | 21 |
| include open space, transportation, and noise mitigation. | 22 |
| Once approved by the Board, the plan shall be transmitted | 23 |
| to the governing bodies of the villages and county for review | 24 |
| and consideration. The villages and county and the airport | 25 |
| authority shall be required to approve the land use plan before | 26 |
| it takes effect. | 27 |
| The plan shall cover all territory within the District, | 28 |
| including land uses within the villages, focusing particularly | 29 |
| on peripheral properties that may be directly affected by | 30 |
| airport-related development. The boundaries of the District | 31 |
| plan shall be extensive enough to cover all potential future | 32 |
| development associated with the airport and airport |
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| noise/hazard areas. | 2 |
| The land use plan shall be reviewed and revised every 5 | 3 |
| years to reflect recent developments and annexations.
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| Section 30. Zoning; subdivision and development review.
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| After adopting a land use plan, the District shall promulgate | 6 |
| model new overlay zoning regulations that implement the land | 7 |
| use plan. The zoning regulations shall establish minimum | 8 |
| requirements that the villages and county must adopt. | 9 |
| After a village or county adopts the regulations, the | 10 |
| District shall certify that the village or county regulations | 11 |
| conform to District model overlay regulations. A village or | 12 |
| county may adopt land use regulations that are more stringent | 13 |
| than those of the District. | 14 |
| Development applications be handled by the jurisdiction | 15 |
| within which the project is located. The host jurisdiction | 16 |
| shall review the application, applying the overlay rules and | 17 |
| regulations in addition to any other normal development | 18 |
| requirements. The application shall also be referred to the | 19 |
| District for comment and approval. | 20 |
| Before the application may proceed, a majority of the Board | 21 |
| must find that the development conforms to the District's land | 22 |
| use plan and satisfies the applicable overlay regulations. If a | 23 |
| village or county objects to the development, it may be | 24 |
| approved only upon a two-thirds vote of the Board. | 25 |
| The power of development review applies only to land within | 26 |
| the District that is unincorporated on the effective date of | 27 |
| this Act. The District does not have have zoning or subdivision | 28 |
| review authority over airport-dependent uses located | 29 |
| on-airport.
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| If land in the District is annexed into a village, the | 31 |
| District shall continue to have development review power over | 32 |
| that property as set forth in this Section and the overlay | 33 |
| regulations shall continue to apply. Any development approvals |
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| in unincorporated areas of the county shall have as a condition | 2 |
| that annexation to one of the villages shall occur when State | 3 |
| requirements for annexation are met. | 4 |
| Notwithstanding any other provision of this Section, | 5 |
| undeveloped land within each village on the effective date of | 6 |
| this Act that has not received development approval or has not | 7 |
| been the subject of a preexisting annexation or development | 8 |
| agreement must comply with uniform airport noise and safety and | 9 |
| hazard mitigation land use regulations promulgated by the | 10 |
| District or the airport authority. | 11 |
| Building code and zoning enforcement authority shall be | 12 |
| exercised by the village in which the property is located and | 13 |
| shall be exercised by the county if the property is not located | 14 |
| in a village.
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| Section 35. Land acquisition.
The District may acquire by | 16 |
| purchase or gift and hold or dispose of real or personal
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| property or rights or interests therein. The District may | 18 |
| acquire property from willing sellers, but the District may not | 19 |
| exercise the power of eminent domain. | 20 |
| Section 40. Airport noise monitoring, mitigation, and | 21 |
| enforcement programs.
Appropriate notations, in a form to be | 22 |
| determined by the District, are required on all property deeds | 23 |
| of land within the District that are within delineated noise | 24 |
| impacted areas as defined by the District. | 25 |
| The District may act as a representative of the villages in | 26 |
| discussing noise issues and cooperative mitigation measures | 27 |
| with the airport authority and the Federal Aviation | 28 |
| Administration.
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| Section 45. Economic development; marketing.
The District | 30 |
| may market and promote airport-related economic development in | 31 |
| cooperation with the county, villages, and other agencies. The |
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| District may help fund economic development activities by the | 2 |
| county, villages, and other entities.
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| Section 50. Impact fees. The District may impose impact | 4 |
| fees on new development within the District to pay for | 5 |
| infrastructure and services necessitated by that development. | 6 |
| Section 55. Property taxes. The District may levy ad | 7 |
| valorem property taxes upon all taxable property in the | 8 |
| District. Proceeds shall be used for the administrative and | 9 |
| operating expenses of the District, to carry out important | 10 |
| planning and development review functions, and to fund | 11 |
| infrastructure improvements. | 12 |
| Section 60. Use and occupation taxes.
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| (a) The Board may, by ordinance adopted with the | 14 |
| concurrence of two-thirds of
its members, impose throughout the | 15 |
| District any or all of the taxes and
fees provided in this | 16 |
| Section. Proceeds shall be used for the administrative and | 17 |
| operating expenses of the District, to carry out important | 18 |
| planning and development review functions, and to fund | 19 |
| infrastructure improvements. Except as
otherwise provided in | 20 |
| this Act, taxes imposed under
this Section and civil penalties | 21 |
| imposed incident thereto shall be
collected and enforced by the | 22 |
| Department of Revenue, which in this Section shall be referred | 23 |
| to as the Department.
The Department shall have the power to | 24 |
| administer and enforce the taxes
and to determine all rights | 25 |
| for refunds for erroneous payments of the taxes.
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| (b) The Board may impose a District Retailers' Occupation | 27 |
| Tax upon all persons engaged in the business of selling | 28 |
| tangible
personal property at retail in the District at a rate | 29 |
| of one-fourth of 1% of the
gross receipts from the sales made | 30 |
| in the course of such business within
the District. The tax | 31 |
| imposed under this Section and all civil
penalties that may be |
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| assessed as an incident thereof shall be collected
and enforced | 2 |
| by the Department. The Department shall have
full power to | 3 |
| administer and enforce this Section; to collect all taxes
and | 4 |
| penalties so collected in the manner hereinafter provided; and | 5 |
| to determine
all rights to credit memoranda arising on account | 6 |
| of the erroneous payment
of tax or penalty hereunder. In the | 7 |
| administration of, and compliance with,
this Section, the | 8 |
| Department and persons who are subject to this Section
shall | 9 |
| have the same rights, remedies, privileges, immunities, powers | 10 |
| and
duties, and be subject to the same conditions, | 11 |
| restrictions, limitations,
penalties, exclusions, exemptions | 12 |
| and definitions of terms and employ
the same modes of | 13 |
| procedure, as are prescribed in Sections 1, 1a, 1a-1,
1c, 1d, | 14 |
| 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
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| therein other than the State rate of tax), 2c, 3 (except as to | 16 |
| the
disposition of taxes and penalties collected), 4, 5, 5a, | 17 |
| 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, | 18 |
| 10, 11, 12, 13, and 14 of
the Retailers' Occupation Tax Act and | 19 |
| Section 3-7 of the Uniform Penalty
and Interest Act, as fully | 20 |
| as if those provisions were set forth herein.
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| Persons subject to any tax imposed under the Section may | 22 |
| reimburse
themselves for their seller's tax liability | 23 |
| hereunder by separately stating
the tax as an additional | 24 |
| charge, which charge may be stated in combination,
in a single | 25 |
| amount, with State taxes that sellers are required to collect
| 26 |
| under the Use Tax Act, in accordance with such bracket | 27 |
| schedules as the
Department may prescribe.
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| Whenever the Department determines that a refund should be | 29 |
| made under this
Section to a claimant instead of issuing a | 30 |
| credit memorandum, the Department
shall notify the State | 31 |
| Comptroller, who shall cause the warrant to be drawn
for the | 32 |
| amount specified, and to the person named, in the notification
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| from the Department. The refund shall be paid by the State | 34 |
| Treasurer out
of the tax fund established under
paragraph (g) |
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| of this Section.
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| If a tax is imposed under this subsection (b), a tax shall | 3 |
| also be
imposed under subsections (c) and (d) of this Section.
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| For the purpose of determining whether a tax authorized | 5 |
| under this Section
is applicable, a retail sale, by a producer | 6 |
| of coal or other mineral mined
in Illinois, is a sale at retail | 7 |
| at the place where the coal or other mineral
mined in Illinois | 8 |
| is extracted from the earth. This paragraph does not
apply to | 9 |
| coal or other mineral when it is delivered or shipped by the | 10 |
| seller
to the purchaser at a point outside Illinois so that the | 11 |
| sale is exempt
under the Federal Constitution as a sale in | 12 |
| interstate or foreign commerce.
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| No tax shall be imposed or collected under this subsection | 14 |
| on the sale of a motor vehicle in this State to a resident of | 15 |
| another state if that motor vehicle will not be titled in this | 16 |
| State.
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| Nothing in this Section shall be construed to authorize the | 18 |
| District to impose a tax upon the privilege of engaging in any
| 19 |
| business which under the Constitution of the United States may | 20 |
| not be made
the subject of taxation by this State.
| 21 |
| (c) If a tax has been imposed under subsection (b), a | 22 |
| District Service Occupation Tax shall
also be imposed upon all | 23 |
| persons engaged, in the District, in the business
of making | 24 |
| sales of service, who, as an incident to making those sales of
| 25 |
| service, transfer tangible personal property within the | 26 |
| District, either in
the form of tangible personal property or | 27 |
| in the form of real estate as an
incident to a sale of service. | 28 |
| The tax rate shall be one-fourth of 1% of the selling
price of | 29 |
| tangible personal property so transferred within the District.
| 30 |
| The tax imposed under this paragraph and all civil penalties | 31 |
| that may be
assessed as an incident thereof shall be collected | 32 |
| and enforced by the
Department. The Department shall have full | 33 |
| power to
administer and enforce this paragraph; to collect all | 34 |
| taxes and penalties
due hereunder; to dispose of taxes and |
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| penalties so collected in the manner
hereinafter provided; and | 2 |
| to determine all rights to credit memoranda
arising on account | 3 |
| of the erroneous payment of tax or penalty hereunder.
In the | 4 |
| administration of, and compliance with this paragraph, the
| 5 |
| Department and persons who are subject to this paragraph shall | 6 |
| have the
same rights, remedies, privileges, immunities, powers | 7 |
| and duties, and be
subject to the same conditions, | 8 |
| restrictions, limitations, penalties,
exclusions, exemptions | 9 |
| and definitions of terms and employ the same modes
of procedure | 10 |
| as are prescribed in Sections 1a-1, 2 (except that the
| 11 |
| reference to State in the definition of supplier maintaining a | 12 |
| place of
business in this State shall mean the District), 2a, 3 | 13 |
| through
3-50 (in respect to all provisions therein other than | 14 |
| the State rate of
tax), 4 (except that the reference to the | 15 |
| State shall be to the District),
5, 7, 8 (except that the | 16 |
| jurisdiction to which the tax shall be a debt to
the extent | 17 |
| indicated in that Section 8 shall be the District), 9 (except | 18 |
| as
to the disposition of taxes and penalties collected, and | 19 |
| except that
the returned merchandise credit for this tax may | 20 |
| not be taken against any
State tax), 10, 11, 12 (except the | 21 |
| reference therein to Section 2b of the
Retailers' Occupation | 22 |
| Tax Act), 13 (except that any reference to the State
shall mean | 23 |
| the District), the first paragraph of Section 15, 16,
17, 18, | 24 |
| 19 and 20 of the Service Occupation Tax Act and Section 3-7 of
| 25 |
| the Uniform Penalty and Interest Act, as fully as if those | 26 |
| provisions were
set forth herein.
| 27 |
| Persons subject to any tax imposed under the authority | 28 |
| granted in
this paragraph may reimburse themselves for their | 29 |
| serviceman's tax liability
hereunder by separately stating the | 30 |
| tax as an additional charge, which
charge may be stated in | 31 |
| combination, in a single amount, with State tax
that servicemen | 32 |
| are authorized to collect under the Service Use Tax Act, in
| 33 |
| accordance with such bracket schedules as the Department may | 34 |
| prescribe.
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| Whenever the Department determines that a refund should be | 2 |
| made under this
paragraph to a claimant instead of issuing a | 3 |
| credit memorandum, the Department
shall notify the State | 4 |
| Comptroller, who shall cause the warrant to be drawn
for the | 5 |
| amount specified, and to the person named, in the notification
| 6 |
| from the Department. The refund shall be paid by the State | 7 |
| Treasurer out
of the District tax fund established under
| 8 |
| paragraph (g) of this Section.
| 9 |
| Nothing in this paragraph shall be construed to authorize | 10 |
| the District
to impose a tax upon the privilege of engaging in | 11 |
| any business which under
the Constitution of the United States | 12 |
| may not be made the subject of taxation
by the State.
| 13 |
| (d) If a tax has been imposed under subsection (b), a | 14 |
| District Use Tax shall
also be imposed upon the privilege of | 15 |
| using, in the District, any item of
tangible personal property | 16 |
| that is purchased outside the District at
retail from a | 17 |
| retailer, and that is titled or registered with an agency of
| 18 |
| this State's government, at a rate of one-fourth of 1% of the | 19 |
| selling price of the
tangible personal property within the | 20 |
| District, as "selling price" is
defined in the Use Tax Act. The | 21 |
| tax shall be collected from persons whose
Illinois address for | 22 |
| titling or registration purposes is given as being in
the | 23 |
| District. The tax shall be collected by the Department for the | 24 |
| District. The tax must be paid to the State,
or an exemption | 25 |
| determination must be obtained from the Department of
Revenue, | 26 |
| before the title or certificate of registration for the | 27 |
| property
may be issued. The tax or proof of exemption may be | 28 |
| transmitted to the
Department by way of the State agency with | 29 |
| which, or the State officer with
whom, the tangible personal | 30 |
| property must be titled or registered if the
Department and the | 31 |
| State agency or State officer determine that this
procedure | 32 |
| will expedite the processing of applications for title or
| 33 |
| registration.
| 34 |
| The Department shall have full power to administer and |
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| enforce this
paragraph; to collect all taxes, penalties and | 2 |
| interest due hereunder; to
dispose of taxes, penalties and | 3 |
| interest so collected in the manner
hereinafter provided; and | 4 |
| to determine all rights to credit memoranda or
refunds arising | 5 |
| on account of the erroneous payment of tax, penalty or
interest | 6 |
| hereunder. In the administration of, and compliance with, this
| 7 |
| paragraph, the Department and persons who are subject to this | 8 |
| paragraph
shall have the same rights, remedies, privileges, | 9 |
| immunities, powers and
duties, and be subject to the same | 10 |
| conditions, restrictions, limitations,
penalties, exclusions, | 11 |
| exemptions and definitions of terms
and employ the same modes | 12 |
| of procedure, as are prescribed in Sections 2
(except the | 13 |
| definition of "retailer maintaining a place of business in this
| 14 |
| State"), 3 through 3-80 (except provisions pertaining to the | 15 |
| State rate
of tax, and except provisions concerning collection | 16 |
| or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | 17 |
| 19 (except the portions pertaining
to claims by retailers and | 18 |
| except the last paragraph concerning refunds),
20, 21 and 22 of | 19 |
| the Use Tax Act and Section 3-7 of the Uniform Penalty
and | 20 |
| Interest Act, that are not inconsistent with this
paragraph, as | 21 |
| fully as if those provisions were set forth herein.
| 22 |
| Whenever the Department determines that a refund should be | 23 |
| made under this
paragraph to a claimant instead of issuing a | 24 |
| credit memorandum, the Department
shall notify the State | 25 |
| Comptroller, who shall cause the order
to be drawn for the | 26 |
| amount specified, and to the person named, in the
notification | 27 |
| from the Department. The refund shall be paid by the State
| 28 |
| Treasurer out of the District tax fund established
under | 29 |
| paragraph (g) of this Section.
| 30 |
| (e) A certificate of registration issued by the State | 31 |
| Department of
Revenue to a retailer under the Retailers' | 32 |
| Occupation Tax Act or under the
Service Occupation Tax Act | 33 |
| shall permit the registrant to engage in a
business that is | 34 |
| taxed under the tax imposed under paragraphs (b), (c)
or (d) of |
|
|
|
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| 1 |
| this Section and no additional registration shall be required | 2 |
| under
the tax. A certificate issued under the Use Tax Act or | 3 |
| the Service Use Tax
Act shall be applicable with regard to any | 4 |
| tax imposed under paragraph (c)
of this Section.
| 5 |
| (f) Any ordinance imposing or discontinuing any tax under | 6 |
| this
Section shall be adopted and a certified copy thereof | 7 |
| filed with the Department on or before the first day of | 8 |
| October,
whereupon the Department shall proceed to administer | 9 |
| and enforce this
Section as of the first day of January next | 10 |
| following such adoption and filing.
| 11 |
| (g) The Department shall, upon collecting any taxes as
| 12 |
| provided in this Section, pay the taxes over to the State | 13 |
| Treasurer as
trustee for the District. The taxes shall be held | 14 |
| in a trust fund outside
the State Treasury. On or before the | 15 |
| 25th day of each calendar month, the
State Department of | 16 |
| Revenue shall prepare and certify to the Comptroller of
the | 17 |
| State of Illinois the amount to be paid to the District, which | 18 |
| shall be
the then balance in the fund, less any amount | 19 |
| determined by the Department
to be necessary for the payment of | 20 |
| refunds. Within 10 days after receipt by
the Comptroller of the | 21 |
| certification of the amount to be paid to the
District, the | 22 |
| Comptroller shall cause an order to be drawn for payment
for | 23 |
| the amount in accordance with the direction in the | 24 |
| certification.
| 25 |
| Section 65. Special assessments. The District may levy, | 26 |
| assess, and collect special assessments, except with respect to | 27 |
| property that is not subject to special assessments. | 28 |
| Section 70. Bonds. The District may borrow money from the | 29 |
| United States
Government or any agency thereof, or from any | 30 |
| other public or private source, for the purposes of the | 31 |
| District and, as evidence thereof, may issue its revenue bonds, | 32 |
| payable solely from the revenue derived from the operation of |
|
|
|
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| 1 |
| the District. These bonds may be issued with maturities not | 2 |
| exceeding 40 years from the date of the bonds, and in such | 3 |
| amounts as may be necessary to provide sufficient funds, | 4 |
| together with interest, for the purposes of the District. These | 5 |
| bonds shall bear interest at a rate of not more than the | 6 |
| maximum rate authorized by the Bond Authorization Act, payable | 7 |
| semi-annually, may be made registerable as to principal, and | 8 |
| may be made payable and callable as provided on any interest | 9 |
| payment date at a price of par and accrued interest under such | 10 |
| terms and conditions as may be fixed by the ordinance | 11 |
| authorizing the issuance of the bonds. Bonds issued under this | 12 |
| Section are negotiable instruments. They shall be executed by | 13 |
| the Chair and members of the Board, attested by the Secretary, | 14 |
| and shall be sealed with the corporate seal of the District. In | 15 |
| case any Board member or officer whose signature appears on the | 16 |
| bonds or coupons ceases to hold that office before the bonds | 17 |
| are delivered, such officer's signature shall nevertheless be | 18 |
| valid and sufficient for all purposes as though the officer had | 19 |
| remained in office until the bonds were delivered. The bonds | 20 |
| shall be sold in such manner and upon such terms as the Board | 21 |
| shall determine, except that the selling price shall be such | 22 |
| that the interest cost to the District of the proceeds of the | 23 |
| bonds shall not exceed the maximum rate authorized by the Bond | 24 |
| Authorization Act, payable semi-annually, computed to maturity | 25 |
| according to the standard table of bond values.
The ordinance | 26 |
| shall fix the amount of revenue bonds
proposed to be issued, | 27 |
| the maturity or maturities, the interest rate, which shall not | 28 |
| exceed the maximum rate authorized by the Bond Authorization | 29 |
| Act, and all the details in connection with the bonds. The | 30 |
| ordinance may contain such covenants and restrictions upon the | 31 |
| issuance of additional revenue bonds thereafter, which shall | 32 |
| share equally in the revenue of the District, as may be deemed | 33 |
| necessary or advisable for the assurance of the payment of the | 34 |
| bonds first issued. The District may also provide in the |
|
|
|
09400SB1974sam001 |
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| 1 |
| ordinance authorizing the issuance of bonds under this Section | 2 |
| that the bonds, or such ones thereof as may be specified, | 3 |
| shall, to the extent and in the manner prescribed, be | 4 |
| subordinated and be junior in standing, with respect to the | 5 |
| payment of principal and interest and the security thereof, to | 6 |
| such other bonds as are designated in the ordinance.
The | 7 |
| ordinance shall pledge the revenue derived from
the operations | 8 |
| of the District for the purpose of paying the cost of operation | 9 |
| and maintenance of the District, and, as applicable, providing | 10 |
| adequate depreciation funds, and paying the principal of and | 11 |
| interest on the bonds of the District issued under this | 12 |
| Section. | 13 |
| Section 75. Fees and charges. The District may levy, | 14 |
| assess, and collect fees and charges as it deems appropriate. | 15 |
| Section 80. Loans, grants, voluntary contributions, | 16 |
| appropriations. The District may accept loans, grants, | 17 |
| voluntary contributions, or appropriations of
money or | 18 |
| materials or property of any kind from a federal or State | 19 |
| agency or
officer, a unit of local government, or a private | 20 |
| person or entity.
| 21 |
| Section 85. Revenue sharing. The District, villages, and | 22 |
| county may share tax revenues, subject to the following | 23 |
| restrictions: (i) District-wide occupation and use taxes and | 24 |
| property taxes assessed under Section 55 or 60 are not subject | 25 |
| to revenue sharing; (ii) only the funds generated by the | 26 |
| existing rates of taxation by the villages and county are | 27 |
| subject to revenue sharing; and (iii) taxes imposed by other | 28 |
| entities are not subject to revenue sharing. | 29 |
| A unit of local government within which a new development | 30 |
| is located may retain a specified portion of new taxes | 31 |
| generated to offset any potential adverse impacts, such as |
|
|
|
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| increased traffic and need for roads. | 2 |
| Existing and future tax proceeds would remain with the | 3 |
| entity that assessed them except for the villages and county. | 4 |
| The boundaries for revenue sharing include all | 5 |
| unincorporated land within the District and areas annexed into | 6 |
| the villages after the effective date of this Act. | 7 |
| A village or county may offer an incentive for development | 8 |
| in the form of a tax rebate, but may not rebate that portion | 9 |
| that was slated to flow to the District unless it reimburses | 10 |
| the District for lost revenue. | 11 |
| Section 90. Infrastructure improvements.
The District | 12 |
| does not have independent authority to undertake directly | 13 |
| infrastructure improvements, such as roads and water and sewer | 14 |
| lines, related to the airport or associated development; | 15 |
| however, the District may pass through funds it collects from | 16 |
| taxes it levies under Section 55 or 60. These funds shall be | 17 |
| passed through to other entities, such as the Illinois | 18 |
| Department of Transportation, the airport authority, county, | 19 |
| or villages. These funds shall be used to undertake | 20 |
| infrastructure improvements on or off-airport according to a | 21 |
| capital improvement plan approved by the Board or if a majority | 22 |
| of the Board finds that such improvements promote economic | 23 |
| development in the airport environs, provide community | 24 |
| services or amenities, or help advance or realize other | 25 |
| purposes for which the District was created.
| 26 |
| Section 95. Annexation. Property within the District may be | 27 |
| annexed by a village in accordance with State law; however, the | 28 |
| District shall continue to have review and approval authority | 29 |
| with respect to that property under Section 30.
| 30 |
| Section 900. The Illinois Finance Authority Act is amended | 31 |
| by changing Section 820-50 as follows:
|
|
|
|
09400SB1974sam001 |
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| 1 |
| (20 ILCS 3501/820-50)
| 2 |
| Sec. 820-50. Pledge of Funds by Units of Local Government.
| 3 |
| (a) Pledge of Funds. Any unit of local government which | 4 |
| receives funds from
the Department of Revenue, including | 5 |
| without limitation funds received pursuant
to
Sections 8-11-1, | 6 |
| 8-11-1.4, 8-11-5 or 8-11-6 of the Illinois Municipal Code,
the | 7 |
| Home Rule County Retailers' Occupation Tax Act, the Home Rule | 8 |
| County
Service
Occupation Tax Act,
Sections 25.05-2, 25.05-3 or | 9 |
| 25.05-10 of "An Act to revise
the law in relation to counties",
| 10 |
| Section 5.01 of the Local Mass Transit
District Act,
Section | 11 |
| 4.03 of the Regional Transportation Authority Act,
Sections 2 | 12 |
| or 12 of the State Revenue Sharing
Act, Section 60 of the Will | 13 |
| County Airport Development District Act,
or from the Department | 14 |
| of Transportation pursuant to
Section 8 of the Motor Fuel Tax | 15 |
| Law, or from the State Superintendent of
Education (directly or | 16 |
| indirectly through regional superintendents of schools)
| 17 |
| pursuant to Article 18 of the School Code, or any unit of | 18 |
| government which
receives other funds which are at any time in | 19 |
| the custody of the State
Treasurer, the State Comptroller, the | 20 |
| Department of Revenue, the Department of
Transportation or the | 21 |
| State Superintendent of Education may by appropriate
| 22 |
| proceedings, pledge to the Authority or any entity acting on | 23 |
| behalf of the
Authority (including, without limitation, any | 24 |
| trustee), any or all of such
receipts to the extent that such | 25 |
| receipts are necessary to provide revenues to
pay the principal | 26 |
| of, premium, if any, and interest on, and other fees related
| 27 |
| to, or to secure, any of the local government securities of | 28 |
| such unit of local
government which have been sold or delivered | 29 |
| to the Authority or its designee
or to pay lease rental | 30 |
| payments to be made by such unit of local government to
the
| 31 |
| extent that such lease rental payments secure the payment of | 32 |
| the principal of,
premium, if any, and interest on, and other | 33 |
| fees related to, any local
government securities which have |
|
|
|
09400SB1974sam001 |
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| 1 |
| been sold or delivered to the Authority or its
designee. Any | 2 |
| pledge of such receipts (or any portion thereof) shall | 3 |
| constitute
a first and prior lien thereon and shall be binding | 4 |
| from the time the pledge is
made.
| 5 |
| (b) Direct Payment of Pledged Receipts. Any such unit of | 6 |
| local government
may, by such proceedings, direct that all or | 7 |
| any of such pledged receipts
payable to
such unit of local | 8 |
| government be paid directly to the Authority or such other
| 9 |
| entity (including, without limitation, any trustee) for the | 10 |
| purpose of paying
the
principal of, premium, if any, and | 11 |
| interest on, and fees relating to, such
local
government | 12 |
| securities or for the purpose of paying such lease rental | 13 |
| payments
to
the extent necessary to pay the principal of, | 14 |
| premium, if any, and interest on,
and other fees related to, | 15 |
| such local government securities secured by such
lease rental | 16 |
| payments. Upon receipt of a certified copy of such proceedings | 17 |
| by
the State Treasurer, the State Comptroller, the Department | 18 |
| of Revenue, the
Department of Transportation or the State | 19 |
| Superintendent of Education, as the
case may be, such | 20 |
| Department or State Superintendent shall direct the State
| 21 |
| Comptroller and State Treasurer to pay to, or on behalf of, the | 22 |
| Authority or
such other entity (including, without limitation, | 23 |
| any trustee) all or such
portion of the pledged receipts from | 24 |
| the Department of Revenue, or the
Department of Transportation | 25 |
| or the State Superintendent of Education (directly
or | 26 |
| indirectly through regional superintendents of schools), as | 27 |
| the case may be,
sufficient to pay the principal of and | 28 |
| premium, if any, and interest on, and
other fees related to, | 29 |
| the local governmental securities for which the pledge
was made | 30 |
| or to pay such lease rental payments securing such local | 31 |
| government
securities for which the pledge was made. The | 32 |
| proceedings shall constitute
authorization for such a | 33 |
| directive to the State Comptroller to cause orders to
be drawn | 34 |
| and to the State Treasurer to pay in accordance with such |
|
|
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09400SB1974sam001 |
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| 1 |
| directive.
To the extent that the Authority or its designee | 2 |
| notifies the Department of
Revenue, the Department of | 3 |
| Transportation or the State Superintendent of
Education, as the | 4 |
| case may be, that the unit of local government has previously
| 5 |
| paid to the Authority or its designee the amount of any | 6 |
| principal, premium,
interest and fees payable from such pledged | 7 |
| receipts, the State Comptroller
shall cause orders to be drawn | 8 |
| and the State Treasurer shall pay such pledged
receipts to the | 9 |
| unit of local government as if they were not pledged receipts.
| 10 |
| To the extent that such receipts are pledged and paid to the | 11 |
| Authority or such
other entity, any taxes which have been | 12 |
| levied or fees or charges assessed
pursuant to law on account | 13 |
| of the issuance of such local government securities
shall be | 14 |
| paid to the unit of local government and may be used for the | 15 |
| purposes
for which the pledged receipts would have been used.
| 16 |
| (c) Payment of Pledged Receipts upon Default. Any such unit | 17 |
| of local
government may, by such proceedings, direct that such | 18 |
| pledged receipts payable
to such unit of local government be | 19 |
| paid to the Authority or such other entity
(including, without | 20 |
| limitation, any trustee) upon a default in the payment of
any
| 21 |
| principal of, premium, if any, or interest on, or fees relating | 22 |
| to, any of the
local government securities of such unit of | 23 |
| local government which have been
sold or delivered to the | 24 |
| Authority or its designee or any of the local
government | 25 |
| securities which have been sold or delivered to the Authority | 26 |
| or its
designee and which are secured by such lease rental | 27 |
| payments. If such local
governmental security is in default as | 28 |
| to the payment of principal thereof,
premium, if any, or | 29 |
| interest thereon, or fees relating thereto, to the extent
that | 30 |
| the State Treasurer, the State Comptroller, the Department of | 31 |
| Revenue, the
Department of Transportation or the State | 32 |
| Superintendent of Education (directly
or indirectly through | 33 |
| regional superintendents of schools) shall be the
custodian at | 34 |
| any time of any other available funds or
moneys pledged to the
|
|
|
|
09400SB1974sam001 |
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| 1 |
| payment of such local government securities or such lease | 2 |
| rental payments
securing such local government securities | 3 |
| pursuant to this
Section and due or
payable to such a unit of | 4 |
| local government at any time subsequent to written
notice
to | 5 |
| the State Comptroller and State Treasurer from the Authority or | 6 |
| any
entity acting on behalf of the Authority (including, | 7 |
| without limitation, any
trustee) to the effect that such unit | 8 |
| of local government has not paid or is in
default as to payment | 9 |
| of the principal of, premium, if any, or interest on, or
fees | 10 |
| relating to, any local government security sold or delivered to | 11 |
| the
Authority or any such entity (including, without | 12 |
| limitation, any trustee) or
has
not paid or is in default as to | 13 |
| the payment of such lease rental payments
securing the payment | 14 |
| of the principal of, premium, if any, or interest on, or
other | 15 |
| fees relating to, any local government security sold or | 16 |
| delivered to the
Authority or such other entity (including, | 17 |
| without limitation, any trustee):
| 18 |
| (i) The State Comptroller and the State Treasurer shall | 19 |
| withhold
the payment of such funds or moneys from such unit | 20 |
| of local government until
the
amount of such principal, | 21 |
| premium, if any, interest or fees then due and unpaid
has | 22 |
| been paid to the Authority or any such entity (including, | 23 |
| without
limitation,
any trustee), or the State Comptroller | 24 |
| and the State Treasurer have been
advised
that | 25 |
| arrangements, satisfactory to the Authority or such | 26 |
| entity, have been made
for the payment of such principal, | 27 |
| premium, if any, interest and fees; and
| 28 |
| (ii) Within 10 days after a demand for payment by the | 29 |
| Authority or
such entity given to such unit of local | 30 |
| government, the State Treasurer and the
State Comptroller, | 31 |
| the State Treasurer shall pay such funds or moneys as are
| 32 |
| legally available therefor to the Authority or such entity | 33 |
| for the payment of
principal of, premium, if any, or | 34 |
| interest on, or fees relating to, such local
government |
|
|
|
09400SB1974sam001 |
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|
| 1 |
| securities. The Authority or any such entity may carry out | 2 |
| this
Section and exercise all the rights, remedies and | 3 |
| provisions provided or
referred to in this
Section.
| 4 |
| (d) Remedies. Upon the sale or delivery of any local | 5 |
| government securities
of
the Authority or its designee, the | 6 |
| local government which issued such local
government securities | 7 |
| shall be deemed to have agreed that upon its failure to
pay | 8 |
| interest or premium, if any, on, or principal of, or fees | 9 |
| relating to, the
local government securities sold or delivered | 10 |
| to the Authority or any entity
acting on behalf of the | 11 |
| Authority (including, without limitation, any trustee)
when | 12 |
| payable, all statutory defenses to nonpayment are thereby | 13 |
| waived. Upon a
default in payment of principal of or interest | 14 |
| on any local government
securities issued by a unit of local | 15 |
| government and sold or delivered to the
Authority or its | 16 |
| designee, and upon demand on the unit of local government for
| 17 |
| payment, if the local government securities are payable from | 18 |
| property taxes and
funds are not legally available in the | 19 |
| treasury of the unit of local government
to make payment, an | 20 |
| action in mandamus for the levy of a tax by the unit of
local | 21 |
| government to pay the principal of or interest on the local | 22 |
| government
securities shall lie, and the Authority or such | 23 |
| entity shall be constituted a
holder or owner of the local | 24 |
| government securities as being in default. Upon
the occurrence | 25 |
| of any failure or default with respect to any local government
| 26 |
| securities issued by a unit of local government, the Authority | 27 |
| or such entity
may thereupon avail itself of all remedies, | 28 |
| rights and provisions of law
applicable in the circumstances, | 29 |
| and the failure to exercise or exert any
rights or remedies | 30 |
| within a time or period provided by law may not be raised as
a | 31 |
| defense by the unit of local government.
| 32 |
| (Source: P.A. 93-205, eff. 1-1-04.)
| 33 |
| Section 905. The State Officers and Employees Money |
|
|
|
09400SB1974sam001 |
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LRB094 09835 WGH 44735 a |
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| 1 |
| Disposition Act is amended by changing Section 2a as follows:
| 2 |
| (30 ILCS 230/2a) (from Ch. 127, par. 172)
| 3 |
| Sec. 2a. Every officer, board, commission, commissioner, | 4 |
| department,
institute, arm, or agency to whom or to which this | 5 |
| Act applies is to notify
the State Treasurer as to money paid | 6 |
| to him, her, or it under protest as
provided in Section 2a.1, | 7 |
| and the Treasurer is to place the money in a special
fund to be | 8 |
| known as the protest fund. At the expiration of 30 days from | 9 |
| the
date of payment, the money is to be transferred from the | 10 |
| protest fund to the
appropriate fund in which it would have | 11 |
| been placed had there been payment
without protest unless the | 12 |
| party making that payment under protest has filed a
complaint | 13 |
| and secured within that 30 days a temporary restraining order | 14 |
| or a
preliminary injunction, restraining the making of that | 15 |
| transfer and unless, in
addition, within that 30 days, a copy | 16 |
| of the temporary restraining order or
preliminary injunction | 17 |
| has been served upon the State Treasurer and also
upon the | 18 |
| officer, board, commission, commissioner, department,
| 19 |
| institute, arm, or agency to whom or to which the payment under | 20 |
| protest was
made, in which case the payment and such other | 21 |
| payments as are subsequently
made under notice of protest, as | 22 |
| provided in Section 2a.1, by the
same person, the transfer of | 23 |
| which payments is restrained by such
temporary restraining | 24 |
| order or preliminary injunction, are to be held
in the protest | 25 |
| fund until the final order or judgment of the court. The
| 26 |
| judicial remedy herein provided, however, relates only to | 27 |
| questions which
must be decided by the court in determining the | 28 |
| proper disposition of the
moneys paid under protest. Any | 29 |
| authorized payment from the protest fund
shall bear simple | 30 |
| interest at a rate equal to the average of the weekly rates
at | 31 |
| issuance on 13-week U.S. Treasury Bills from the date of | 32 |
| deposit
into the protest fund to the date of disbursement from | 33 |
| the protest fund.
In cases involving temporary restraining |
|
|
|
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| 1 |
| orders or preliminary
injunctions entered March 10, 1982, or | 2 |
| thereafter, pursuant to this
Section, when the party paying | 3 |
| under protest fails in the protest action the
State Treasurer | 4 |
| shall determine if any moneys paid under protest were paid
as a | 5 |
| result of assessments under the following provisions: the | 6 |
| Municipal
Retailers' Occupation Tax Act, the Municipal Service | 7 |
| Occupation Tax Act,
the Municipal Use Tax Act, the Municipal | 8 |
| Automobile Renting Occupation Tax Act,
the Municipal | 9 |
| Automobile Renting Use Tax Act, Section 8-11-9 of the Illinois
| 10 |
| Municipal Code, the Tourism, Conventions and Other Special | 11 |
| Events Promotion Act
of 1967, the County Automobile Renting | 12 |
| Occupation Tax Act, the County
Automobile Renting Use Tax Act, | 13 |
| Section 5-1034 of the Counties Code, Section
5.01 of the Local | 14 |
| Mass Transit District Act, the Downstate Public
Transportation
| 15 |
| Act, Section 4.03 of the Regional Transportation Authority Act, | 16 |
| subsections (c)
and (d) of Section 201 of the Illinois Income | 17 |
| Tax Act, Section 2a.1 of the
Messages Tax Act, Section 2a.1 of | 18 |
| the Gas Revenue Tax Act, Section 2a.1 of the
Public Utilities | 19 |
| Revenue Act, Section 60 of the Will County Airport Development | 20 |
| District Act, and the Water Company Invested Capital Tax Act.
| 21 |
| Any such moneys paid under protest shall bear simple interest | 22 |
| at a rate equal
to the average of the weekly rates at issuance | 23 |
| on 13-week U.S. Treasury
Bills from the date of deposit into | 24 |
| the protest fund to the date of
disbursement from the protest | 25 |
| fund.
| 26 |
| It is unlawful for the Clerk of a court, a bank or any | 27 |
| person other than
the State Treasurer to be appointed as | 28 |
| trustee with respect to any
purported payment under protest, or | 29 |
| otherwise to be authorized by a court
to hold any purported | 30 |
| payment under protest, during the pendency of the
litigation | 31 |
| involving such purported payment under protest, it being the
| 32 |
| expressed intention of the General Assembly that no one is to | 33 |
| act as custodian
of any such purported payment under protest | 34 |
| except the State Treasurer.
|
|
|
|
09400SB1974sam001 |
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| 1 |
| No payment under protest within the meaning of this Act has | 2 |
| been made
unless paid to an officer, board, commission, | 3 |
| commissioner, department,
institute, arm or agency brought | 4 |
| within this Act by Section 1 and unless
made in the form | 5 |
| specified by Section 2a.1. No payment into court or to a
| 6 |
| circuit clerk or other court-appointed trustee is a payment | 7 |
| under protest
within the meaning of this Act.
| 8 |
| (Source: P.A. 87-950.)
| 9 |
| Section 910. The Use Tax Act is amended by changing Section | 10 |
| 22 as follows:
| 11 |
| (35 ILCS 105/22) (from Ch. 120, par. 439.22)
| 12 |
| Sec. 22. If it is determined that the Department should | 13 |
| issue a credit or refund
under this Act, the Department may | 14 |
| first apply the amount thereof against
any amount of tax or | 15 |
| penalty or interest due hereunder, or under the Retailers'
| 16 |
| Occupation Tax Act, the Service Occupation Tax
Act, the Service | 17 |
| Use Tax Act,
any local occupation or use tax administered by | 18 |
| the Department,
Section 4 of the Water Commission Act of
1985, | 19 |
| subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| 20 |
| Transit District Act, Section 60 of the Will County Airport | 21 |
| Development District Act, or subsections (e), (f) and (g) of | 22 |
| Section 4.03 of
the Regional Transportation Authority Act,
from | 23 |
| the person entitled to such credit or refund.
For this purpose, | 24 |
| if proceedings are pending to determine whether or not
any tax | 25 |
| or penalty or interest is due under this Act or under the | 26 |
| Retailers'
Occupation Tax Act, the Service Occupation Tax
Act, | 27 |
| the Service Use Tax Act,
any local occupation or use tax | 28 |
| administered by the Department,
Section 4 of the Water | 29 |
| Commission Act of
1985, subsections (b), (c) and (d) of Section | 30 |
| 5.01 of the Local Mass
Transit District Act, Section 60 of the | 31 |
| Will County Airport Development District Act, or subsections | 32 |
| (e), (f) and (g) of Section 4.03 of
the Regional Transportation |
|
|
|
09400SB1974sam001 |
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|
| 1 |
| Authority Act,
from such person, the Department may withhold
| 2 |
| issuance of the credit or refund pending the final disposition | 3 |
| of such
proceedings and may apply such credit or refund against | 4 |
| any amount found to
be due to the Department as a result of | 5 |
| such proceedings. The balance, if
any, of the credit or refund | 6 |
| shall be issued to the person entitled
thereto.
| 7 |
| Any credit memorandum issued hereunder may be used by the | 8 |
| authorized
holder thereof to pay any tax or penalty or interest | 9 |
| due or to become due
under this Act or under the Retailers' | 10 |
| Occupation Tax Act, the Service
Occupation Tax Act, the Service | 11 |
| Use Tax Act,
any local occupation or use tax administered by | 12 |
| the Department,
Section 4 of the Water Commission Act of
1985, | 13 |
| subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| 14 |
| Transit District Act, Section 60 of the Will County Airport | 15 |
| Development District Act, or subsections (e), (f) and (g) of | 16 |
| Section 4.03 of
the Regional Transportation Authority Act,
from | 17 |
| such holder. Subject
to reasonable rules of the Department, a | 18 |
| credit memorandum issued hereunder
may be assigned by the | 19 |
| holder thereof to any other person for use in paying
tax or | 20 |
| penalty or interest which may be due or become due under this | 21 |
| Act or
under the Retailers' Occupation Tax Act, the Service | 22 |
| Occupation
Tax Act or the Service Use Tax Act, from the | 23 |
| assignee.
| 24 |
| In any case in which there has been an erroneous refund of | 25 |
| tax
payable under this Act, a notice of tax liability may be | 26 |
| issued at any time
within 3 years from the making of that | 27 |
| refund, or within 5 years from the
making of that refund if it | 28 |
| appears that any part of the refund was induced
by fraud or the | 29 |
| misrepresentation of a material fact. The amount of any
| 30 |
| proposed assessment set forth in the notice shall be limited to | 31 |
| the amount
of the erroneous refund.
| 32 |
| (Source: P.A. 91-901, eff. 1-1-01.)
| 33 |
| Section 915. The Service Use Tax Act is amended by changing |
|
|
|
09400SB1974sam001 |
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|
| 1 |
| Section 20 as follows:
| 2 |
| (35 ILCS 110/20) (from Ch. 120, par. 439.50)
| 3 |
| Sec. 20. If it is determined that the Department should | 4 |
| issue a credit or refund
hereunder, the Department may first | 5 |
| apply the amount thereof against any
amount of tax or penalty | 6 |
| or interest due hereunder, or under the Service
Occupation Tax | 7 |
| Act, the Retailers' Occupation Tax Act, the Use Tax Act,
any | 8 |
| local occupation or use tax administered by the Department, | 9 |
| Section 4 of the Water Commission Act of
1985, subsections (b), | 10 |
| (c) and (d) of Section 5.01 of the Local Mass
Transit District | 11 |
| Act, Section 60 of the Will County Airport Development District | 12 |
| Act, or subsections (e), (f) and (g) of Section 4.03 of
the | 13 |
| Regional Transportation Authority Act,
from the person | 14 |
| entitled to such credit or refund. For
this purpose, if | 15 |
| proceedings are pending to determine whether or not any
tax or | 16 |
| penalty or interest is due hereunder, or under the Service
| 17 |
| Occupation Tax Act, the Retailers' Occupation Tax Act, the Use | 18 |
| Tax Act,
any local occupation or use tax administered by the | 19 |
| Department, Section 4 of the Water Commission Act of
1985, | 20 |
| subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| 21 |
| Transit District Act, Section 60 of the Will County Airport | 22 |
| Development District Act, or subsections (e), (f) and (g) of | 23 |
| Section 4.03 of
the Regional Transportation Authority Act,
from | 24 |
| such person, the Department may withhold issuance of
the credit | 25 |
| or refund pending the final disposition of such proceedings and
| 26 |
| may apply such credit or refund against any amount found to be | 27 |
| due to the
Department as a result of such proceedings. The | 28 |
| balance, if any, of the
credit or refund shall be issued to the | 29 |
| person entitled thereto.
| 30 |
| Any credit memorandum issued hereunder may be used by the | 31 |
| authorized
holder thereof to pay any tax or penalty or interest | 32 |
| due or to become due
under this Act, the Service Occupation Tax | 33 |
| Act, the
Retailers' Occupation Tax Act, the Use Tax Act,
any |
|
|
|
09400SB1974sam001 |
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|
| 1 |
| local occupation or use tax administered by the Department, | 2 |
| Section 4 of the Water Commission Act of
1985, subsections (b), | 3 |
| (c) and (d) of Section 5.01 of the Local Mass
Transit District | 4 |
| Act, Section 60 of the Will County Airport Development District | 5 |
| Act, or subsections (e), (f) and (g) of Section 4.03 of
the | 6 |
| Regional Transportation Authority Act,
from such holder.
| 7 |
| Subject to reasonable rules of the Department, a credit | 8 |
| memorandum issued
hereunder may be assigned by the holder | 9 |
| thereof to any other person for use
in paying tax or penalty or | 10 |
| interest which may be due or become due under
this Act, the | 11 |
| Service Occupation Tax Act, the Retailers'
Occupation Tax Act, | 12 |
| the Use Tax Act,
any local occupation or use tax administered | 13 |
| by the Department, Section 4 of the Water Commission Act of
| 14 |
| 1985, subsections (b), (c) and (d) of Section 5.01 of the Local | 15 |
| Mass
Transit District Act, Section 60 of the Will County | 16 |
| Airport Development District Act, or subsections (e), (f) and | 17 |
| (g) of Section 4.03 of
the Regional Transportation Authority | 18 |
| Act,
from the assignee.
| 19 |
| In any case which there has been an erroneous refund of tax
| 20 |
| payable under this Act, a notice of tax liability may be issued | 21 |
| at any
time within 3 years from the making of that refund, or | 22 |
| within 5 years from
the making of that refund if it appears | 23 |
| that any part of the refund was
induced by fraud or the | 24 |
| misrepresentation of a material fact. The amount of
any | 25 |
| proposed assessment set forth in the notice shall be limited to | 26 |
| the
amount of the erroneous refund.
| 27 |
| (Source: P.A. 91-901, eff. 1-1-01.)
| 28 |
| Section 920. The Service Occupation Tax Act is amended by | 29 |
| changing Section 20 as follows:
| 30 |
| (35 ILCS 115/20) (from Ch. 120, par. 439.120)
| 31 |
| Sec. 20. If it is determined that
the Department should | 32 |
| issue a credit or
refund
hereunder, the Department may first |
|
|
|
09400SB1974sam001 |
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|
| 1 |
| apply the amount thereof against any
amount of tax or penalty | 2 |
| or interest due hereunder, or under the Service
Use Tax Act, | 3 |
| the Retailers' Occupation Tax Act, the Use
Tax Act,
any local | 4 |
| occupation or use tax administered by the Department,
Section 4 | 5 |
| of the Water Commission Act of
1985, subsections (b), (c) and | 6 |
| (d) of Section 5.01 of the Local Mass
Transit District Act, | 7 |
| Section 60 of the Will County Airport Development District Act, | 8 |
| or subsections (e), (f) and (g) of Section 4.03 of
the Regional | 9 |
| Transportation Authority Act,
from the person entitled to such | 10 |
| credit or refund. For this
purpose, if proceedings are pending | 11 |
| to determine whether or not any tax or
penalty or interest is | 12 |
| due hereunder, or under the Service Use Tax Act,
the Retailers' | 13 |
| Occupation Tax Act, the Use Tax Act,
any local occupation or | 14 |
| use tax administered by the Department,
Section 4 of the Water | 15 |
| Commission Act of
1985, subsections (b), (c) and (d) of Section | 16 |
| 5.01 of the Local Mass
Transit District Act, Section 60 of the | 17 |
| Will County Airport Development District Act, or subsections | 18 |
| (e), (f) and (g) of Section 4.03 of
the Regional Transportation | 19 |
| Authority Act,
from
such person, the Department may withhold | 20 |
| issuance of the credit or refund
pending the final disposition | 21 |
| of such proceedings and may apply such credit
or refund against | 22 |
| any amount found to be due to the Department as a result
of | 23 |
| such proceedings. The balance, if any, of the credit or refund | 24 |
| shall be
issued to the person entitled thereto.
| 25 |
| Any credit memorandum issued hereunder may be used by the | 26 |
| authorized
holder thereof to pay any tax or penalty or interest | 27 |
| due or to become due
under this Act, or under the Service Use | 28 |
| Tax Act, the Retailers'
Occupation Tax Act, the Use Tax Act,
| 29 |
| any local occupation or use tax administered by the Department,
| 30 |
| Section 4 of the Water Commission Act of
1985, subsections (b), | 31 |
| (c) and (d) of Section 5.01 of the Local Mass
Transit District | 32 |
| Act, Section 60 of the Will County Airport Development District | 33 |
| Act, or subsections (e), (f) and (g) of Section 4.03 of
the | 34 |
| Regional Transportation Authority Act,
from such holder. |
|
|
|
09400SB1974sam001 |
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|
| 1 |
| Subject to
reasonable rules of the Department, a credit | 2 |
| memorandum issued hereunder
may be assigned by the holder | 3 |
| thereof to any other person for use in paying
tax or penalty or | 4 |
| interest which may be due or become due under this Act,
the | 5 |
| Service Use Tax Act, the Retailers' Occupation Tax
Act, the Use | 6 |
| Tax Act,
any local occupation or use tax administered by the | 7 |
| Department,
Section 4 of the Water Commission Act of
1985, | 8 |
| subsections (b), (c) and (d) of Section 5.01 of the Local Mass
| 9 |
| Transit District Act, Section 60 of the Will County Airport | 10 |
| Development District Act, or subsections (e), (f) and (g) of | 11 |
| Section 4.03 of
the Regional Transportation Authority Act,
from | 12 |
| the assignee.
| 13 |
| In any case in which there has been an erroneous refund of | 14 |
| tax payable
under this Act, a notice of tax liability may be | 15 |
| issued at any time within
3 years from the making of that | 16 |
| refund, or within 5 years from the making
of that refund if it | 17 |
| appears that any part of the refund was induced by
fraud or the | 18 |
| misrepresentation of a material fact. The amount of any
| 19 |
| proposed assessment set forth in the notice shall be limited to | 20 |
| the amount
of the erroneous refund.
| 21 |
| (Source: P.A. 91-901, eff. 1-1-01.)
| 22 |
| Section 925. The Retailers' Occupation Tax Act is amended | 23 |
| by changing Section 6 as follows:
| 24 |
| (35 ILCS 120/6) (from Ch. 120, par. 445)
| 25 |
| Sec. 6. Credit memorandum or refund. If it appears, after | 26 |
| claim therefor
filed with the Department, that
an amount of tax | 27 |
| or penalty or interest has been paid which was not due under
| 28 |
| this Act, whether as the result of a mistake of fact or an | 29 |
| error of law,
except as hereinafter provided, then the | 30 |
| Department shall issue a credit
memorandum or refund to the | 31 |
| person who made the erroneous payment or, if
that person died | 32 |
| or became a person under legal disability, to his or her
legal |
|
|
|
09400SB1974sam001 |
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|
| 1 |
| representative, as such.
For purposes of this Section, the tax | 2 |
| is deemed to be erroneously paid by
a retailer when the | 3 |
| manufacturer of a motor vehicle sold by the retailer
accepts
| 4 |
| the return of that automobile and refunds to the purchaser the | 5 |
| selling price of
that vehicle as provided in the New Vehicle | 6 |
| Buyer Protection Act. When a
motor vehicle is returned for a | 7 |
| refund of the purchase price under the New
Vehicle Buyer | 8 |
| Protection Act, the Department shall issue a credit memorandum
| 9 |
| or a refund for the amount of tax paid by the retailer under | 10 |
| this Act
attributable to the initial sale of that vehicle. | 11 |
| Claims submitted by the
retailer are subject to the same | 12 |
| restrictions and procedures provided for in
this Act.
If it is | 13 |
| determined that the Department
should issue a credit memorandum | 14 |
| or refund, the Department may first apply
the amount thereof | 15 |
| against any tax or penalty or interest due or to become
due | 16 |
| under this Act or under the Use Tax Act, the Service Occupation | 17 |
| Tax
Act, the Service Use Tax Act,
any local occupation or use | 18 |
| tax administered by the Department,
Section 4 of the Water | 19 |
| Commission Act of
1985, subsections (b), (c) and (d) of Section | 20 |
| 5.01 of the Local Mass
Transit District Act, Section 60 of the | 21 |
| Will County Airport Development District Act, or subsections | 22 |
| (e), (f) and (g) of Section 4.03 of
the Regional Transportation | 23 |
| Authority Act, from the person who made the
erroneous payment. | 24 |
| If no tax or penalty or interest is due and no
proceeding is | 25 |
| pending to determine whether such person is indebted to the
| 26 |
| Department for tax or penalty or interest, the credit | 27 |
| memorandum or refund
shall be issued to the claimant; or (in | 28 |
| the case of a credit memorandum)
the credit memorandum may be | 29 |
| assigned and set over by the lawful holder
thereof, subject to | 30 |
| reasonable rules of the Department, to any other person
who is | 31 |
| subject to this Act, the Use Tax Act, the Service Occupation | 32 |
| Tax Act,
the Service Use Tax Act,
any local occupation or use | 33 |
| tax administered by the Department,
Section 4 of the Water | 34 |
| Commission Act of
1985, subsections (b), (c) and (d) of Section |
|
|
|
09400SB1974sam001 |
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LRB094 09835 WGH 44735 a |
|
| 1 |
| 5.01 of the Local Mass
Transit District Act, Section 60 of the | 2 |
| Will County Airport Development District Act, or subsections | 3 |
| (e), (f) and (g) of Section 4.03 of
the Regional Transportation | 4 |
| Authority Act,
and the amount thereof applied by the Department | 5 |
| against any tax or
penalty or interest due or to become due | 6 |
| under this Act or under the Use
Tax Act, the Service Occupation | 7 |
| Tax Act, the Service
Use Tax Act,
any local occupation or use | 8 |
| tax administered by the Department,
Section 4 of the Water | 9 |
| Commission Act of
1985, subsections (b), (c) and (d) of Section | 10 |
| 5.01 of the Local Mass
Transit District Act, Section 60 of the | 11 |
| Will County Airport Development District Act, or subsections | 12 |
| (e), (f) and (g) of Section 4.03 of
the Regional Transportation | 13 |
| Authority Act, from such assignee. However, as
to any claim for | 14 |
| credit or refund filed with the Department on and after
each | 15 |
| January 1 and July 1 no amount of tax or penalty or interest
| 16 |
| erroneously paid (either in total or partial liquidation of a | 17 |
| tax or
penalty or amount of interest under this Act) more than | 18 |
| 3 years prior to
such January 1 and July 1, respectively, shall | 19 |
| be credited or refunded,
except that if both the Department and | 20 |
| the taxpayer have agreed to an
extension of time to issue a | 21 |
| notice of tax liability as
provided in Section 4 of this Act, | 22 |
| such claim may be filed at any time
prior to the expiration of | 23 |
| the period agreed upon.
| 24 |
| No claim may be allowed for any amount paid to the | 25 |
| Department, whether
paid voluntarily or involuntarily, if paid | 26 |
| in total or partial liquidation
of an assessment which had | 27 |
| become final before the claim for credit or
refund to recover | 28 |
| the amount so paid is filed with the Department, or if
paid in | 29 |
| total or partial liquidation of a judgment or order of
court. | 30 |
| No credit may be allowed or refund made for any amount paid by | 31 |
| or
collected from any claimant unless it appears (a) that the | 32 |
| claimant bore
the burden of such amount and has not been | 33 |
| relieved thereof nor reimbursed
therefor and has not shifted | 34 |
| such burden directly or indirectly through
inclusion of such |
|
|
|
09400SB1974sam001 |
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|
| 1 |
| amount in the price of the tangible personal property
sold by | 2 |
| him or her or in any manner whatsoever; and that no | 3 |
| understanding or
agreement, written or oral, exists whereby he | 4 |
| or she or his or her
legal representative may be relieved of | 5 |
| the burden of such amount, be
reimbursed therefor or may shift | 6 |
| the burden thereof; or (b) that he or she
or his or her legal | 7 |
| representative has repaid unconditionally such amount
to his or | 8 |
| her vendee (1) who bore the burden thereof and has not shifted
| 9 |
| such burden directly or indirectly, in any manner whatsoever; | 10 |
| (2) who, if
he or she has shifted such burden, has repaid | 11 |
| unconditionally such amount
to his own vendee; and (3) who is | 12 |
| not entitled to receive any reimbursement
therefor from any | 13 |
| other source than from his or her vendor, nor to be
relieved of | 14 |
| such burden in any manner whatsoever. No credit may be allowed
| 15 |
| or refund made for any amount paid by or collected from any | 16 |
| claimant unless
it appears that the claimant has | 17 |
| unconditionally repaid, to the purchaser,
any amount collected | 18 |
| from the purchaser and retained by the claimant with
respect to | 19 |
| the same transaction under the Use Tax Act.
| 20 |
| Any credit or refund that is allowed under this Section | 21 |
| shall bear interest
at the rate and in the manner specified in | 22 |
| the Uniform Penalty and Interest
Act.
| 23 |
| In case the Department determines that the claimant is | 24 |
| entitled to a
refund, such refund shall be made only from such | 25 |
| appropriation as may be
available for that purpose. If it | 26 |
| appears unlikely that the amount
appropriated would permit | 27 |
| everyone having a claim allowed during the period
covered by | 28 |
| such appropriation to elect to receive a cash refund, the
| 29 |
| Department, by rule or regulation, shall provide for the | 30 |
| payment of refunds in
hardship cases and shall define what | 31 |
| types of cases qualify as hardship cases.
| 32 |
| If a retailer who has failed to pay retailers' occupation | 33 |
| tax on gross
receipts from retail sales is required by the | 34 |
| Department to pay such tax,
such retailer, without filing any |
|
|
|
09400SB1974sam001 |
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LRB094 09835 WGH 44735 a |
|
| 1 |
| formal claim with the Department, shall
be allowed to take | 2 |
| credit against such retailers' occupation tax liability
to the | 3 |
| extent, if any, to which such retailer has paid an amount | 4 |
| equivalent
to retailers' occupation tax or has paid use tax in | 5 |
| error to his or her vendor
or vendors of the same tangible | 6 |
| personal property which such retailer bought
for resale and did | 7 |
| not first use before selling it, and no penalty or
interest | 8 |
| shall be charged to such retailer on the amount of such credit.
| 9 |
| However, when such credit is allowed to the retailer by the | 10 |
| Department, the
vendor is precluded from refunding any of that | 11 |
| tax to the retailer and
filing a claim for credit or refund | 12 |
| with respect thereto with the
Department. The provisions of | 13 |
| this amendatory Act shall be applied
retroactively, regardless | 14 |
| of the date of the transaction.
| 15 |
| (Source: P.A. 91-901, eff. 1-1-01.)
| 16 |
| Section 999. Effective date. This Act takes effect upon the | 17 |
| later of: (i) the date of the Federal Aviation Administration's | 18 |
| Record of Decision and (ii) the date of transfer of land for | 19 |
| the airport from the State of Illinois to the airport | 20 |
| authority. The governing body of the airport authority shall | 21 |
| file a written certification with the Index Department of the | 22 |
| Secretary of State indicating the dates on which those events | 23 |
| occurred.".
|
|