Full Text of HB0576 95th General Assembly
HB0576sam001 95TH GENERAL ASSEMBLY
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Sen. Kirk W. Dillard
Filed: 5/16/2007
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09500HB0576sam001 |
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LRB095 03633 BDD 36443 a |
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| AMENDMENT TO HOUSE BILL 576
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| AMENDMENT NO. ______. Amend House Bill 576 on page 1, by | 3 |
| replacing line 4 with the following:
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| "Section 5. The State Finance Act is amended by changing | 5 |
| Sections 6z-18 and 6z-20 as follows:
| 6 |
| (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
| 7 |
| Sec. 6z-18. A portion of the money paid into the Local | 8 |
| Government Tax
Fund from sales of food for human consumption | 9 |
| which is to be consumed off
the premises where it is sold | 10 |
| (other than alcoholic beverages, soft drinks
and food which has | 11 |
| been prepared for immediate consumption) and
prescription and | 12 |
| nonprescription medicines, drugs, medical appliances and
| 13 |
| insulin, urine testing materials, syringes and needles used by | 14 |
| diabetics,
which occurred in municipalities, shall be | 15 |
| distributed to each municipality
based upon the sales which | 16 |
| occurred in that municipality. The remainder
shall be |
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| distributed to each county based upon the sales which occurred | 2 |
| in
the unincorporated area of that county.
| 3 |
| A portion of the money paid into the Local Government Tax | 4 |
| Fund from the
6.25% general use tax rate on the selling price | 5 |
| of tangible personal
property which is purchased outside | 6 |
| Illinois at retail from a retailer and
which is titled or | 7 |
| registered by any agency of this State's government
shall be | 8 |
| distributed to municipalities as provided in this paragraph. | 9 |
| Each
municipality shall receive the amount attributable to | 10 |
| sales for which
Illinois addresses for titling or registration | 11 |
| purposes are given as being
in such municipality. The remainder | 12 |
| of the money paid into the Local
Government Tax Fund from such | 13 |
| sales shall be distributed to counties. Each
county shall | 14 |
| receive the amount attributable to sales for which Illinois
| 15 |
| addresses for titling or registration purposes are given as | 16 |
| being located
in the unincorporated area of such county.
| 17 |
| A portion of the money paid into the Local Government Tax | 18 |
| Fund from the
6.25% general rate (and, beginning July 1, 2000 | 19 |
| and through December 31,
2000 and beginning again on July 1, | 20 |
| 2007 , the 1.25% rate on motor fuel and gasohol) on sales
| 21 |
| subject to taxation under the Retailers'
Occupation Tax Act and | 22 |
| the Service Occupation Tax Act, which occurred in
| 23 |
| municipalities, shall be distributed to each municipality, | 24 |
| based upon the
sales which occurred in that municipality. The | 25 |
| remainder shall be
distributed to each county, based upon the | 26 |
| sales which occurred in the
unincorporated area of such county.
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| For the purpose of determining allocation to the local | 2 |
| government unit, a
retail sale by a producer of coal or other | 3 |
| mineral mined in Illinois is a sale
at retail at the place | 4 |
| where the coal or other mineral mined in Illinois is
extracted | 5 |
| from the earth. This paragraph does not apply to coal or other
| 6 |
| mineral when it is delivered or shipped by the seller to the | 7 |
| purchaser at a
point outside Illinois so that the sale is | 8 |
| exempt under the United States
Constitution as a sale in | 9 |
| interstate or foreign commerce.
| 10 |
| Whenever the Department determines that a refund of money | 11 |
| paid into
the Local Government Tax Fund should be made to a | 12 |
| claimant instead of
issuing a credit memorandum, the Department | 13 |
| shall notify the State
Comptroller, who shall cause the order | 14 |
| to be drawn for the amount
specified, and to the person named, | 15 |
| in such notification from the
Department. Such refund shall be | 16 |
| paid by the State Treasurer out of the
Local Government Tax | 17 |
| Fund.
| 18 |
| On or before the 25th day of each calendar month, the | 19 |
| Department shall
prepare and certify to the Comptroller the | 20 |
| disbursement of stated sums of
money to named municipalities | 21 |
| and counties, the municipalities and counties
to be those | 22 |
| entitled to distribution of taxes or penalties paid to the
| 23 |
| Department during the second preceding calendar month. The | 24 |
| amount to be
paid to each municipality or county shall be the | 25 |
| amount (not including
credit memoranda) collected during the | 26 |
| second preceding calendar month by
the Department and paid into |
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| the Local Government Tax Fund, plus an amount
the Department | 2 |
| determines is necessary to offset any amounts which were
| 3 |
| erroneously paid to a different taxing body, and not including | 4 |
| an amount
equal to the amount of refunds made during the second | 5 |
| preceding calendar
month by the Department, and not including | 6 |
| any amount which the Department
determines is necessary to | 7 |
| offset any amounts which are payable to a
different taxing body | 8 |
| but were erroneously paid to the municipality or
county. Within | 9 |
| 10 days after receipt, by the Comptroller, of the
disbursement | 10 |
| certification to the municipalities and counties, provided for
| 11 |
| in this Section to be given to the Comptroller by the | 12 |
| Department, the
Comptroller shall cause the orders to be drawn | 13 |
| for the respective amounts
in accordance with the directions | 14 |
| contained in such certification.
| 15 |
| When certifying the amount of monthly disbursement to a | 16 |
| municipality or
county under this Section, the Department shall | 17 |
| increase or decrease that
amount by an amount necessary to | 18 |
| offset any misallocation of previous
disbursements. The offset | 19 |
| amount shall be the amount erroneously disbursed
within the 6 | 20 |
| months preceding the time a misallocation is discovered.
| 21 |
| The provisions directing the distributions from the | 22 |
| special fund in
the State Treasury provided for in this Section | 23 |
| shall constitute an
irrevocable and continuing appropriation | 24 |
| of all amounts as provided herein.
The State Treasurer and | 25 |
| State Comptroller are hereby authorized to make
distributions | 26 |
| as provided in this Section.
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| In construing any development, redevelopment, annexation, | 2 |
| preannexation
or other lawful agreement in effect prior to | 3 |
| September 1, 1990, which
describes or refers to receipts from a | 4 |
| county or municipal retailers'
occupation tax, use tax or | 5 |
| service occupation tax which now cannot be
imposed, such | 6 |
| description or reference shall be deemed to include the
| 7 |
| replacement revenue for such abolished taxes, distributed from | 8 |
| the Local
Government Tax Fund.
| 9 |
| (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99; 91-872, | 10 |
| eff. 7-1-00.)
| 11 |
| (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
| 12 |
| Sec. 6z-20. Of the money received from the 6.25% general | 13 |
| rate (and,
beginning July 1, 2000 and through December 31, 2000 | 14 |
| and beginning again on July 1, 2007 , the
1.25% rate on motor | 15 |
| fuel and gasohol) on sales
subject to taxation under the | 16 |
| Retailers' Occupation Tax Act and Service
Occupation Tax Act | 17 |
| and paid into the County and Mass Transit District Fund,
| 18 |
| distribution to the Regional Transportation Authority tax | 19 |
| fund, created
pursuant to Section 4.03 of the Regional | 20 |
| Transportation Authority Act, for
deposit therein shall be made | 21 |
| based upon the retail sales occurring in a
county having more | 22 |
| than 3,000,000 inhabitants. The remainder shall be
distributed | 23 |
| to each county having 3,000,000 or fewer inhabitants based upon
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| the retail sales occurring in each such county.
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| For the purpose of determining allocation to the local |
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| government unit, a
retail sale by a producer of coal or other | 2 |
| mineral mined in Illinois is a sale
at retail at the place | 3 |
| where the coal or other mineral mined in Illinois is
extracted | 4 |
| from the earth. This paragraph does not apply to coal or other
| 5 |
| mineral when it is delivered or shipped by the seller to the | 6 |
| purchaser at a
point outside Illinois so that the sale is | 7 |
| exempt under the United States
Constitution as a sale in | 8 |
| interstate or foreign commerce.
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| Of the money received from the 6.25% general use tax rate | 10 |
| on tangible
personal property which is purchased outside | 11 |
| Illinois at retail from a
retailer and which is titled or | 12 |
| registered by any agency of this State's
government and paid | 13 |
| into the County and Mass Transit District Fund, the
amount for | 14 |
| which Illinois addresses for titling or registration purposes
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| are given as being in each county having more than 3,000,000 | 16 |
| inhabitants
shall be distributed into the Regional | 17 |
| Transportation Authority tax fund,
created pursuant to Section | 18 |
| 4.03 of the Regional Transportation Authority
Act. The | 19 |
| remainder of the money paid from such sales shall be | 20 |
| distributed
to each county based on sales for which Illinois | 21 |
| addresses for titling or
registration purposes are given as | 22 |
| being located in the county. Any money
paid into the Regional | 23 |
| Transportation Authority Occupation and Use Tax
Replacement | 24 |
| Fund from the County and Mass Transit District Fund prior to
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| January 14, 1991, which has not been paid to the Authority | 26 |
| prior to that
date, shall be transferred to the Regional |
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| Transportation Authority tax fund.
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| Whenever the Department determines that a refund of money | 3 |
| paid into
the County and Mass Transit District Fund should be | 4 |
| made to a claimant
instead of issuing a credit memorandum, the | 5 |
| Department shall notify the
State Comptroller, who shall cause | 6 |
| the order to be drawn for the amount
specified, and to the | 7 |
| person named, in such notification from the
Department. Such | 8 |
| refund shall be paid by the State Treasurer out of the
County | 9 |
| and Mass Transit District Fund.
| 10 |
| On or before the 25th day of each calendar month, the | 11 |
| Department shall
prepare and certify to the Comptroller the | 12 |
| disbursement of stated sums of
money to the Regional | 13 |
| Transportation Authority and to named counties, the
counties to | 14 |
| be those entitled to distribution, as hereinabove provided, of
| 15 |
| taxes or penalties paid to the Department during the second | 16 |
| preceding
calendar month. The amount to be paid to the Regional | 17 |
| Transportation
Authority and each county having 3,000,000 or | 18 |
| fewer inhabitants shall be
the amount (not including credit | 19 |
| memoranda) collected during the second
preceding calendar | 20 |
| month by the Department and paid into the County and
Mass | 21 |
| Transit District Fund, plus an amount the Department determines | 22 |
| is
necessary to offset any amounts which were erroneously paid | 23 |
| to a different
taxing body, and not including an amount equal | 24 |
| to the amount of refunds
made during the second preceding | 25 |
| calendar month by the Department, and not
including any amount | 26 |
| which the Department determines is necessary to offset
any |
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| amounts which were payable to a different taxing body but were
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| erroneously paid to the Regional Transportation Authority or | 3 |
| county.
Within 10 days after receipt, by the Comptroller, of | 4 |
| the disbursement
certification to the Regional Transportation | 5 |
| Authority and counties,
provided for in this Section to be | 6 |
| given to the Comptroller by the
Department, the Comptroller | 7 |
| shall cause the orders to be drawn for the
respective amounts | 8 |
| in accordance with the directions contained in such
| 9 |
| certification.
| 10 |
| When certifying the amount of a monthly disbursement to the | 11 |
| Regional
Transportation Authority or to a county under this | 12 |
| Section, the Department
shall increase or decrease that amount | 13 |
| by an amount necessary to offset any
misallocation of previous | 14 |
| disbursements. The offset amount shall be the
amount | 15 |
| erroneously disbursed within the 6 months preceding the time a
| 16 |
| misallocation is discovered.
| 17 |
| The provisions directing the distributions from the | 18 |
| special fund in
the State Treasury provided for in this Section | 19 |
| and from the Regional
Transportation Authority tax fund created | 20 |
| by Section 4.03 of the Regional
Transportation Authority Act | 21 |
| shall constitute an irrevocable and continuing
appropriation | 22 |
| of all amounts as provided herein. The State Treasurer and
| 23 |
| State Comptroller are hereby authorized to make distributions | 24 |
| as provided
in this Section.
| 25 |
| In construing any development, redevelopment, annexation, | 26 |
| preannexation
or other lawful agreement in effect prior to |
|
|
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LRB095 03633 BDD 36443 a |
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| September 1, 1990, which
describes or refers to receipts from a | 2 |
| county or municipal retailers'
occupation tax, use tax or | 3 |
| service occupation tax which now cannot be
imposed, such | 4 |
| description or reference shall be deemed to include the
| 5 |
| replacement revenue for such abolished taxes, distributed from | 6 |
| the County
and Mass Transit District Fund or Local Government | 7 |
| Distributive Fund, as
the case may be.
| 8 |
| (Source: P.A. 90-491, eff. 1-1-98; 91-872, eff. 7-1-00.)
| 9 |
| Section 10. The Use Tax Act is amended by changing Sections | 10 |
| 3-10 and 9 as follows:
| 11 |
| (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
| 12 |
| Sec. 3-10. Rate of tax. Unless otherwise provided in this | 13 |
| Section, the tax
imposed by this Act is at the rate of 6.25% of | 14 |
| either the selling price or the
fair market value, if any, of | 15 |
| the tangible personal property. In all cases
where property | 16 |
| functionally used or consumed is the same as the property that
| 17 |
| was purchased at retail, then the tax is imposed on the selling | 18 |
| price of the
property. In all cases where property functionally | 19 |
| used or consumed is a
by-product or waste product that has been | 20 |
| refined, manufactured, or produced
from property purchased at | 21 |
| retail, then the tax is imposed on the lower of the
fair market | 22 |
| value, if any, of the specific property so used in this State | 23 |
| or on
the selling price of the property purchased at retail. | 24 |
| For purposes of this
Section "fair market value" means the |
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| price at which property would change
hands between a willing | 2 |
| buyer and a willing seller, neither being under any
compulsion | 3 |
| to buy or sell and both having reasonable knowledge of the
| 4 |
| relevant facts. The fair market value shall be established by | 5 |
| Illinois sales by
the taxpayer of the same property as that | 6 |
| functionally used or consumed, or if
there are no such sales by | 7 |
| the taxpayer, then comparable sales or purchases of
property of | 8 |
| like kind and character in Illinois.
| 9 |
| Beginning on July 1, 2000 and through December 31, 2000 and | 10 |
| beginning again July 1, 2007 , with respect to
motor fuel, as | 11 |
| defined in Section 1.1 of the Motor Fuel Tax
Law, and gasohol, | 12 |
| as defined in Section 3-40 of the Use Tax Act, the tax is
| 13 |
| imposed at the rate of 1.25%.
| 14 |
| With respect to gasohol, the tax imposed by this Act | 15 |
| applies to (i) 70%
of the proceeds of sales made on or after | 16 |
| January 1, 1990, and before
July 1, 2003, (ii) 80% of the | 17 |
| proceeds of sales made
on or after July 1, 2003 and on or | 18 |
| before December 31, 2013, and (iii) 100% of the proceeds of | 19 |
| sales made
thereafter.
If, at any time, however, the tax under | 20 |
| this Act on sales of gasohol is
imposed at the
rate of 1.25%, | 21 |
| then the tax imposed by this Act applies to 100% of the | 22 |
| proceeds
of sales of gasohol made during that time.
| 23 |
| With respect to majority blended ethanol fuel, the tax | 24 |
| imposed by this Act
does
not apply
to the proceeds of sales | 25 |
| made on or after July 1, 2003 and on or before
December
31, | 26 |
| 2013 but applies to 100% of the proceeds of sales made |
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| thereafter.
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| With respect to biodiesel blends with no less than 1% and | 3 |
| no more than 10%
biodiesel, the tax imposed by this Act applies | 4 |
| to (i) 80% of the
proceeds of sales made on or after July 1, | 5 |
| 2003 and on or before December 31,
2013 and (ii) 100% of the | 6 |
| proceeds of sales made
thereafter.
If, at any time, however, | 7 |
| the tax under this Act on sales of biodiesel blends
with no | 8 |
| less than 1% and no more than 10% biodiesel
is imposed at the | 9 |
| rate of
1.25%, then the
tax imposed by this Act applies to 100% | 10 |
| of the proceeds of sales of biodiesel
blends with no less than | 11 |
| 1% and no more than 10% biodiesel
made
during that time.
| 12 |
| With respect to 100% biodiesel and biodiesel blends with | 13 |
| more than 10%
but no more than 99% biodiesel, the tax imposed | 14 |
| by this Act does not apply to
the
proceeds of sales made on or | 15 |
| after July 1, 2003 and on or before
December 31, 2013 but | 16 |
| applies to 100% of the proceeds of sales made
thereafter.
| 17 |
| With respect to food for human consumption that is to be | 18 |
| consumed off the
premises where it is sold (other than | 19 |
| alcoholic beverages, soft drinks, and
food that has been | 20 |
| prepared for immediate consumption) and prescription and
| 21 |
| nonprescription medicines, drugs, medical appliances, | 22 |
| modifications to a motor
vehicle for the purpose of rendering | 23 |
| it usable by a disabled person, and
insulin, urine testing | 24 |
| materials, syringes, and needles used by diabetics, for
human | 25 |
| use, the tax is imposed at the rate of 1%. For the purposes of | 26 |
| this
Section, the term "soft drinks" means any complete, |
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| finished, ready-to-use,
non-alcoholic drink, whether | 2 |
| carbonated or not, including but not limited to
soda water, | 3 |
| cola, fruit juice, vegetable juice, carbonated water, and all | 4 |
| other
preparations commonly known as soft drinks of whatever | 5 |
| kind or description that
are contained in any closed or sealed | 6 |
| bottle, can, carton, or container,
regardless of size. "Soft | 7 |
| drinks" does not include coffee, tea, non-carbonated
water, | 8 |
| infant formula, milk or milk products as defined in the Grade A
| 9 |
| Pasteurized Milk and Milk Products Act, or drinks containing | 10 |
| 50% or more
natural fruit or vegetable juice.
| 11 |
| Notwithstanding any other provisions of this
Act, "food for | 12 |
| human consumption that is to be consumed off the premises where
| 13 |
| it is sold" includes all food sold through a vending machine, | 14 |
| except soft
drinks and food products that are dispensed hot | 15 |
| from a vending machine,
regardless of the location of the | 16 |
| vending machine.
| 17 |
| If the property that is purchased at retail from a retailer | 18 |
| is acquired
outside Illinois and used outside Illinois before | 19 |
| being brought to Illinois
for use here and is taxable under | 20 |
| this Act, the "selling price" on which
the tax is computed | 21 |
| shall be reduced by an amount that represents a
reasonable | 22 |
| allowance for depreciation for the period of prior out-of-state | 23 |
| use.
| 24 |
| (Source: P.A. 93-17, eff. 6-11-03.)
| 25 |
| Section 15. The Service Use Tax Act is amended by changing |
|
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| Sections 3-10 and 9 as follows:
| 2 |
| (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| 3 |
| Sec. 3-10. Rate of tax. Unless otherwise provided in this | 4 |
| Section,
the tax imposed by this Act is at the rate of 6.25% of | 5 |
| the selling
price of tangible personal property transferred as | 6 |
| an incident to the sale
of service, but, for the purpose of | 7 |
| computing this tax, in no event shall
the selling price be less | 8 |
| than the cost price of the property to the
serviceman.
| 9 |
| Beginning on July 1, 2000 and through December 31, 2000 and | 10 |
| beginning again on July 1, 2007 , with respect to
motor fuel, as | 11 |
| defined in Section 1.1 of the Motor Fuel Tax
Law, and gasohol, | 12 |
| as defined in Section 3-40 of the Use Tax Act, the tax is
| 13 |
| imposed at
the rate of 1.25%.
| 14 |
| With respect to gasohol, as defined in the Use Tax Act, the | 15 |
| tax imposed
by this Act applies to (i) 70% of the selling price | 16 |
| of property transferred
as an incident to the sale of service | 17 |
| on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | 18 |
| of the selling price of
property transferred as an incident to | 19 |
| the sale of service on or after July
1, 2003 and on or before | 20 |
| December 31, 2013, and (iii)
100% of the selling price | 21 |
| thereafter.
If, at any time, however, the tax under this Act on | 22 |
| sales of gasohol, as
defined in
the Use Tax Act, is imposed at | 23 |
| the rate of 1.25%, then the
tax imposed by this Act applies to | 24 |
| 100% of the proceeds of sales of gasohol
made during that time.
| 25 |
| With respect to majority blended ethanol fuel, as defined |
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| in the Use Tax Act,
the
tax
imposed by this Act does not apply | 2 |
| to the selling price of property transferred
as an incident to | 3 |
| the sale of service on or after July 1, 2003 and on or before
| 4 |
| December 31, 2013 but applies to 100% of the selling price | 5 |
| thereafter.
| 6 |
| With respect to biodiesel blends, as defined in the Use Tax | 7 |
| Act, with no less
than 1% and no
more than 10% biodiesel, the | 8 |
| tax imposed by this Act
applies to (i) 80% of the selling price | 9 |
| of property transferred as an incident
to the sale of service | 10 |
| on or after July 1, 2003 and on or before December 31,
2013 and | 11 |
| (ii) 100% of the proceeds of the selling price
thereafter.
If, | 12 |
| at any time, however, the tax under this Act on sales of | 13 |
| biodiesel blends,
as
defined in the Use Tax Act, with no less | 14 |
| than 1% and no more than 10% biodiesel
is imposed at the rate | 15 |
| of 1.25%, then the
tax imposed by this Act applies to 100% of | 16 |
| the proceeds of sales of biodiesel
blends with no less than 1% | 17 |
| and no more than 10% biodiesel
made
during that time.
| 18 |
| With respect to 100% biodiesel, as defined in the Use Tax | 19 |
| Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 20 |
| more than 10% but no more than 99% biodiesel, the tax imposed | 21 |
| by this Act
does not apply to the proceeds of the selling price | 22 |
| of property transferred
as an incident to the sale of service | 23 |
| on or after July 1, 2003 and on or before
December 31, 2013 but | 24 |
| applies to 100% of the selling price thereafter.
| 25 |
| At the election of any registered serviceman made for each | 26 |
| fiscal year,
sales of service in which the aggregate annual |
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| cost price of tangible
personal property transferred as an | 2 |
| incident to the sales of service is
less than 35%, or 75% in | 3 |
| the case of servicemen transferring prescription
drugs or | 4 |
| servicemen engaged in graphic arts production, of the aggregate
| 5 |
| annual total gross receipts from all sales of service, the tax | 6 |
| imposed by
this Act shall be based on the serviceman's cost | 7 |
| price of the tangible
personal property transferred as an | 8 |
| incident to the sale of those services.
| 9 |
| The tax shall be imposed at the rate of 1% on food prepared | 10 |
| for
immediate consumption and transferred incident to a sale of | 11 |
| service subject
to this Act or the Service Occupation Tax Act | 12 |
| by an entity licensed under
the Hospital Licensing Act, the | 13 |
| Nursing Home Care Act, or the
Child Care
Act of 1969. The tax | 14 |
| shall
also be imposed at the rate of 1% on food for human | 15 |
| consumption that is to be
consumed off the premises where it is | 16 |
| sold (other than alcoholic beverages,
soft drinks, and food | 17 |
| that has been prepared for immediate consumption and is
not | 18 |
| otherwise included in this paragraph) and prescription and | 19 |
| nonprescription
medicines, drugs, medical appliances, | 20 |
| modifications to a motor vehicle for the
purpose of rendering | 21 |
| it usable by a disabled person, and insulin, urine testing
| 22 |
| materials,
syringes, and needles used by diabetics, for
human | 23 |
| use. For the purposes of this Section, the term "soft drinks" | 24 |
| means any
complete, finished, ready-to-use, non-alcoholic | 25 |
| drink, whether carbonated or
not, including but not limited to | 26 |
| soda water, cola, fruit juice, vegetable
juice, carbonated |
|
|
|
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| 1 |
| water, and all other preparations commonly known as soft
drinks | 2 |
| of whatever kind or description that are contained in any | 3 |
| closed or
sealed bottle, can, carton, or container, regardless | 4 |
| of size. "Soft drinks"
does not include coffee, tea, | 5 |
| non-carbonated water, infant formula, milk or
milk products as | 6 |
| defined in the Grade A Pasteurized Milk and Milk Products Act,
| 7 |
| or drinks containing 50% or more natural fruit or vegetable | 8 |
| juice.
| 9 |
| Notwithstanding any other provisions of this Act, "food for | 10 |
| human
consumption that is to be consumed off the premises where | 11 |
| it is sold" includes
all food sold through a vending machine, | 12 |
| except soft drinks and food products
that are dispensed hot | 13 |
| from a vending machine, regardless of the location of
the | 14 |
| vending machine.
| 15 |
| If the property that is acquired from a serviceman is | 16 |
| acquired outside
Illinois and used outside Illinois before | 17 |
| being brought to Illinois for use
here and is taxable under | 18 |
| this Act, the "selling price" on which the tax
is computed | 19 |
| shall be reduced by an amount that represents a reasonable
| 20 |
| allowance for depreciation for the period of prior out-of-state | 21 |
| use.
| 22 |
| (Source: P.A. 93-17, eff. 6-11-03.)
| 23 |
| Section 20. The Service Occupation Tax Act is amended by | 24 |
| changing Sections 3-10 and 9 as follows:
|
|
|
|
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|
| 1 |
| (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| 2 |
| Sec. 3-10. Rate of tax. Unless otherwise provided in this | 3 |
| Section,
the tax imposed by this Act is at the rate of 6.25% of | 4 |
| the "selling price",
as defined in Section 2 of the Service Use | 5 |
| Tax Act, of the tangible
personal property. For the purpose of | 6 |
| computing this tax, in no event
shall the "selling price" be | 7 |
| less than the cost price to the serviceman of
the tangible | 8 |
| personal property transferred. The selling price of each item
| 9 |
| of tangible personal property transferred as an incident of a | 10 |
| sale of
service may be shown as a distinct and separate item on | 11 |
| the serviceman's
billing to the service customer. If the | 12 |
| selling price is not so shown, the
selling price of the | 13 |
| tangible personal property is deemed to be 50% of the
| 14 |
| serviceman's entire billing to the service customer. When, | 15 |
| however, a
serviceman contracts to design, develop, and produce | 16 |
| special order machinery or
equipment, the tax imposed by this | 17 |
| Act shall be based on the serviceman's
cost price of the | 18 |
| tangible personal property transferred incident to the
| 19 |
| completion of the contract.
| 20 |
| Beginning on July 1, 2000 and through December 31, 2000 and | 21 |
| beginning again on July 1, 2007 , with respect to
motor fuel, as | 22 |
| defined in Section 1.1 of the Motor Fuel Tax
Law, and gasohol, | 23 |
| as defined in Section 3-40 of the Use Tax Act, the tax is
| 24 |
| imposed at
the rate of 1.25%.
| 25 |
| With respect to gasohol, as defined in the Use Tax Act, the | 26 |
| tax imposed
by this Act shall apply to (i) 70% of the cost |
|
|
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| 1 |
| price of property
transferred as
an incident to the sale of | 2 |
| service on or after January 1, 1990, and before
July 1, 2003, | 3 |
| (ii) 80% of the selling price of property transferred as an
| 4 |
| incident to the sale of service on or after July
1, 2003 and on | 5 |
| or before December 31, 2013, and (iii) 100%
of
the cost price
| 6 |
| thereafter.
If, at any time, however, the tax under this Act on | 7 |
| sales of gasohol, as
defined in
the Use Tax Act, is imposed at | 8 |
| the rate of 1.25%, then the
tax imposed by this Act applies to | 9 |
| 100% of the proceeds of sales of gasohol
made during that time.
| 10 |
| With respect to majority blended ethanol fuel, as defined | 11 |
| in the Use Tax Act,
the
tax
imposed by this Act does not apply | 12 |
| to the selling price of property transferred
as an incident to | 13 |
| the sale of service on or after July 1, 2003 and on or before
| 14 |
| December 31, 2013 but applies to 100% of the selling price | 15 |
| thereafter.
| 16 |
| With respect to biodiesel blends, as defined in the Use Tax | 17 |
| Act, with no less
than 1% and no
more than 10% biodiesel, the | 18 |
| tax imposed by this Act
applies to (i) 80% of the selling price | 19 |
| of property transferred as an incident
to the sale of service | 20 |
| on or after July 1, 2003 and on or before December 31,
2013 and | 21 |
| (ii) 100% of the proceeds of the selling price
thereafter.
If, | 22 |
| at any time, however, the tax under this Act on sales of | 23 |
| biodiesel blends,
as
defined in the Use Tax Act, with no less | 24 |
| than 1% and no more than 10% biodiesel
is imposed at the rate | 25 |
| of 1.25%, then the
tax imposed by this Act applies to 100% of | 26 |
| the proceeds of sales of biodiesel
blends with no less than 1% |
|
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| 1 |
| and no more than 10% biodiesel
made
during that time.
| 2 |
| With respect to 100% biodiesel, as defined in the Use Tax | 3 |
| Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 4 |
| more than 10% but no more than 99% biodiesel material, the tax | 5 |
| imposed by this
Act
does not apply to the proceeds of the | 6 |
| selling price of property transferred
as an incident to the | 7 |
| sale of service on or after July 1, 2003 and on or before
| 8 |
| December 31, 2013 but applies to 100% of the selling price | 9 |
| thereafter.
| 10 |
| At the election of any registered serviceman made for each | 11 |
| fiscal year,
sales of service in which the aggregate annual | 12 |
| cost price of tangible
personal property transferred as an | 13 |
| incident to the sales of service is
less than 35%, or 75% in | 14 |
| the case of servicemen transferring prescription
drugs or | 15 |
| servicemen engaged in graphic arts production, of the aggregate
| 16 |
| annual total gross receipts from all sales of service, the tax | 17 |
| imposed by
this Act shall be based on the serviceman's cost | 18 |
| price of the tangible
personal property transferred incident to | 19 |
| the sale of those services.
| 20 |
| The tax shall be imposed at the rate of 1% on food prepared | 21 |
| for
immediate consumption and transferred incident to a sale of | 22 |
| service subject
to this Act or the Service Occupation Tax Act | 23 |
| by an entity licensed under
the Hospital Licensing Act, the | 24 |
| Nursing Home Care Act, or the
Child Care Act of 1969. The tax | 25 |
| shall
also be imposed at the rate of 1% on food for human | 26 |
| consumption that is
to be consumed off the
premises where it is |
|
|
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09500HB0576sam001 |
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| 1 |
| sold (other than alcoholic beverages, soft drinks, and
food | 2 |
| that has been prepared for immediate consumption and is not
| 3 |
| otherwise included in this paragraph) and prescription and
| 4 |
| nonprescription medicines, drugs, medical appliances, | 5 |
| modifications to a motor
vehicle for the purpose of rendering | 6 |
| it usable by a disabled person, and
insulin, urine testing | 7 |
| materials, syringes, and needles used by diabetics, for
human | 8 |
| use. For the purposes of this Section, the term "soft drinks" | 9 |
| means any
complete, finished, ready-to-use, non-alcoholic | 10 |
| drink, whether carbonated or
not, including but not limited to | 11 |
| soda water, cola, fruit juice, vegetable
juice, carbonated | 12 |
| water, and all other preparations commonly known as soft
drinks | 13 |
| of whatever kind or description that are contained in any | 14 |
| closed or
sealed can, carton, or container, regardless of size. | 15 |
| "Soft drinks" does not
include coffee, tea, non-carbonated | 16 |
| water, infant formula, milk or milk
products as defined in the | 17 |
| Grade A Pasteurized Milk and Milk Products Act, or
drinks | 18 |
| containing 50% or more natural fruit or vegetable juice.
| 19 |
| Notwithstanding any other provisions of this Act, "food for | 20 |
| human consumption
that is to be consumed off the premises where | 21 |
| it is sold" includes all food
sold through a vending machine, | 22 |
| except soft drinks and food products that are
dispensed hot | 23 |
| from a vending machine, regardless of the location of the | 24 |
| vending
machine.
| 25 |
| (Source: P.A. 93-17, eff. 6-11-03.)
|
|
|
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09500HB0576sam001 |
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LRB095 03633 BDD 36443 a |
|
| 1 |
| Section 25. The Retailers' Occupation Tax Act is amended by | 2 |
| changing Sections 2-10 and 3 as follows:
| 3 |
| (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
| 4 |
| Sec. 2-10. Rate of tax. Unless otherwise provided in this | 5 |
| Section,
the tax imposed by this Act is at the rate of 6.25% of | 6 |
| gross receipts
from sales of tangible personal property made in | 7 |
| the course of business.
| 8 |
| Beginning on July 1, 2000 and through December 31, 2000 and | 9 |
| beginning again on July 1, 2007 , with respect to
motor fuel, as | 10 |
| defined in Section 1.1 of the Motor Fuel Tax
Law, and gasohol, | 11 |
| as defined in Section 3-40 of the Use Tax Act, the tax is
| 12 |
| imposed at the rate of 1.25%.
| 13 |
| Within 14 days after the effective date of this amendatory | 14 |
| Act of the 91st
General Assembly, each retailer of motor fuel | 15 |
| and gasohol shall cause the
following notice to be posted in a | 16 |
| prominently visible place on each retail
dispensing device that | 17 |
| is used to dispense motor
fuel or gasohol in the State of | 18 |
| Illinois: "As of July 1, 2000, the State of
Illinois has | 19 |
| eliminated the State's share of sales tax on motor fuel and
| 20 |
| gasohol through December 31, 2000. The price on this pump | 21 |
| should reflect the
elimination of the tax." The notice shall be | 22 |
| printed in bold print on a sign
that is no smaller than 4 | 23 |
| inches by 8 inches. The sign shall be clearly
visible to | 24 |
| customers. Any retailer who fails to post or maintain a | 25 |
| required
sign through December 31, 2000 is guilty of a petty |
|
|
|
09500HB0576sam001 |
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LRB095 03633 BDD 36443 a |
|
| 1 |
| offense for which the fine
shall be $500 per day per each | 2 |
| retail premises where a violation occurs.
| 3 |
| With respect to gasohol, as defined in the Use Tax Act, the | 4 |
| tax imposed
by this Act applies to (i) 70% of the proceeds of | 5 |
| sales made on or after
January 1, 1990, and before July 1, | 6 |
| 2003, (ii) 80% of the proceeds of
sales made on or after July | 7 |
| 1, 2003 and on or before December 31,
2013, and (iii) 100% of | 8 |
| the proceeds of sales
made thereafter.
If, at any time, | 9 |
| however, the tax under this Act on sales of gasohol, as
defined | 10 |
| in
the Use Tax Act, is imposed at the rate of 1.25%, then the
| 11 |
| tax imposed by this Act applies to 100% of the proceeds of | 12 |
| sales of gasohol
made during that time.
| 13 |
| With respect to majority blended ethanol fuel, as defined | 14 |
| in the Use Tax Act,
the
tax
imposed by this Act does not apply | 15 |
| to the proceeds of sales made on or after
July 1, 2003 and on or | 16 |
| before December 31, 2013 but applies to 100% of the
proceeds of | 17 |
| sales made thereafter.
| 18 |
| With respect to biodiesel blends, as defined in the Use Tax | 19 |
| Act, with no less
than 1% and no
more than 10% biodiesel, the | 20 |
| tax imposed by this Act
applies to (i) 80% of the proceeds of | 21 |
| sales made on or after July 1, 2003
and on or before December | 22 |
| 31, 2013 and (ii) 100% of the
proceeds of sales made | 23 |
| thereafter.
If, at any time, however, the tax under this Act on | 24 |
| sales of biodiesel blends,
as
defined in the Use Tax Act, with | 25 |
| no less than 1% and no more than 10% biodiesel
is imposed at | 26 |
| the rate of 1.25%, then the
tax imposed by this Act applies to |
|
|
|
09500HB0576sam001 |
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LRB095 03633 BDD 36443 a |
|
| 1 |
| 100% of the proceeds of sales of biodiesel
blends with no less | 2 |
| than 1% and no more than 10% biodiesel
made
during that time.
| 3 |
| With respect to 100% biodiesel, as defined in the Use Tax | 4 |
| Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 5 |
| more than 10% but no more than 99% biodiesel, the tax imposed | 6 |
| by this Act
does not apply to the proceeds of sales made on or | 7 |
| after July 1, 2003
and on or before December 31, 2013 but | 8 |
| applies to 100% of the
proceeds of sales made thereafter.
| 9 |
| With respect to food for human consumption that is to be | 10 |
| consumed off the
premises where it is sold (other than | 11 |
| alcoholic beverages, soft drinks, and
food that has been | 12 |
| prepared for immediate consumption) and prescription and
| 13 |
| nonprescription medicines, drugs, medical appliances, | 14 |
| modifications to a motor
vehicle for the purpose of rendering | 15 |
| it usable by a disabled person, and
insulin, urine testing | 16 |
| materials, syringes, and needles used by diabetics, for
human | 17 |
| use, the tax is imposed at the rate of 1%. For the purposes of | 18 |
| this
Section, the term "soft drinks" means any complete, | 19 |
| finished, ready-to-use,
non-alcoholic drink, whether | 20 |
| carbonated or not, including but not limited to
soda water, | 21 |
| cola, fruit juice, vegetable juice, carbonated water, and all | 22 |
| other
preparations commonly known as soft drinks of whatever | 23 |
| kind or description that
are contained in any closed or sealed | 24 |
| bottle, can, carton, or container,
regardless of size. "Soft | 25 |
| drinks" does not include coffee, tea, non-carbonated
water, | 26 |
| infant formula, milk or milk products as defined in the Grade A
|
|
|
|
09500HB0576sam001 |
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LRB095 03633 BDD 36443 a |
|
| 1 |
| Pasteurized Milk and Milk Products Act, or drinks containing | 2 |
| 50% or more
natural fruit or vegetable juice.
| 3 |
| Notwithstanding any other provisions of this
Act, "food for | 4 |
| human consumption that is to be consumed off the premises where
| 5 |
| it is sold" includes all food sold through a vending machine, | 6 |
| except soft
drinks and food products that are dispensed hot | 7 |
| from a vending machine,
regardless of the location of the | 8 |
| vending machine.
| 9 |
| (Source: P.A. 93-17, eff. 6-11-03.)
| 10 |
| Section 30. The Property Tax Code is amended by changing"; | 11 |
| and | 12 |
| on page 18, immediately below line 25, by inserting the | 13 |
| following: | 14 |
| "Section 99. Effective date. This Act takes effect upon | 15 |
| becoming law.".
|
|