Full Text of SB2181 95th General Assembly
SB2181 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 SB2181
Introduced 2/14/2008, by Sen. James F. Clayborne, Jr. SYNOPSIS AS INTRODUCED: |
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Amends the Counties Code. Provides that a county may impose a special county retailers' occupation tax
for probation services.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB2181 |
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LRB095 18884 HLH 45028 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Counties Code is amended by adding Section | 5 |
| 5-1005.6 as follows: | 6 |
| (55 ILCS 5/5-1005.6 new) | 7 |
| Sec. 5-1005.6. Special County Retailers' Occupation Tax
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| For Probation Services. | 9 |
| (a) The county board of any county may impose a
tax upon | 10 |
| all persons engaged in the business of selling tangible | 11 |
| personal
property, other than personal property titled or | 12 |
| registered with an agency of
this State's government, at retail | 13 |
| in the county on the gross receipts from the
sales made in the | 14 |
| course of business to provide revenue to be used exclusively
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| for probation services in that county. If imposed, this tax
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| shall be imposed only in one-quarter percent increments. | 17 |
| This additional tax may not be imposed on the sales of food | 18 |
| for human
consumption that is to be consumed off the premises | 19 |
| where it is sold (other
than alcoholic beverages, soft drinks, | 20 |
| and food which has been prepared for
immediate consumption) and | 21 |
| prescription and non-prescription medicines, drugs,
medical | 22 |
| appliances and insulin, urine testing materials, syringes, and | 23 |
| needles
used by diabetics. The tax imposed by a county under |
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LRB095 18884 HLH 45028 b |
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| this Section and
all civil penalties that may be assessed as an | 2 |
| incident of the tax shall be
collected and enforced by the | 3 |
| Illinois Department of Revenue and deposited
into a special | 4 |
| fund created for that purpose. The certificate
of registration | 5 |
| that is issued by the Department to a retailer under the
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| Retailers' Occupation Tax Act shall permit the retailer to | 7 |
| engage in a business
that is taxable without registering | 8 |
| separately with the Department under an
ordinance or resolution | 9 |
| under this Section. The Department has full
power to administer | 10 |
| and enforce this Section, to collect all taxes and
penalties | 11 |
| due under this Section, to dispose of taxes and penalties so
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| collected in the manner provided in this Section, and to | 13 |
| determine
all rights to credit memoranda arising on account of | 14 |
| the erroneous payment of
a tax or penalty under this Section. | 15 |
| In the administration of and compliance
with this Section, the | 16 |
| Department and persons who are subject to this Section
shall | 17 |
| (i) have the same rights, remedies, privileges, immunities, | 18 |
| powers, and
duties, (ii) be subject to the same conditions, | 19 |
| restrictions, limitations,
penalties, and definitions of | 20 |
| terms, and (iii) employ the same modes of
procedure as are | 21 |
| prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | 22 |
| 1n,
2 through 2-70 (in respect to all provisions contained in | 23 |
| those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | 24 |
| (except provisions
relating to
transaction returns and quarter | 25 |
| monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, | 26 |
| 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of |
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SB2181 |
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| the
Retailers' Occupation Tax Act and Section 3-7 of the | 2 |
| Uniform Penalty and
Interest Act as if those provisions were | 3 |
| set forth in this Section. | 4 |
| Persons subject to any tax imposed under the authority | 5 |
| granted in this
Section may reimburse themselves for their | 6 |
| sellers' tax liability by
separately stating the tax as an | 7 |
| additional charge, which charge may be stated
in combination, | 8 |
| in a single amount, with State tax which sellers are required
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| to collect under the Use Tax Act, pursuant to such bracketed | 10 |
| schedules as the
Department may prescribe. | 11 |
| Whenever the Department determines that a refund should be | 12 |
| made under this
Section to a claimant instead of issuing a | 13 |
| credit memorandum, the Department
shall notify the State | 14 |
| Comptroller, who shall cause the order to be drawn for
the | 15 |
| amount specified and to the person named in the notification | 16 |
| from the
Department. The refund shall be paid by the State | 17 |
| Treasurer out of the County
Probation Services Retailers' | 18 |
| Occupation Tax Fund. | 19 |
| (b) If a tax has been imposed under subsection (a), a
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| service occupation tax shall
also be imposed at the same rate | 21 |
| upon all persons engaged, in the county, in
the business
of | 22 |
| making sales of service, who, as an incident to making those | 23 |
| sales of
service, transfer tangible personal property within | 24 |
| the county
as an
incident to a sale of service.
This tax may | 25 |
| not be imposed on sales of food for human consumption that is | 26 |
| to
be consumed off the premises where it is sold (other than |
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SB2181 |
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| alcoholic beverages,
soft drinks, and food prepared for | 2 |
| immediate consumption) and prescription and
non-prescription | 3 |
| medicines, drugs, medical appliances and insulin, urine
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| testing materials, syringes, and needles used by diabetics.
The | 5 |
| tax imposed under this subsection and all civil penalties that | 6 |
| may be
assessed as an incident thereof shall be collected and | 7 |
| enforced by the
Department of Revenue. The Department has
full | 8 |
| power to
administer and enforce this subsection; to collect all | 9 |
| taxes and penalties
due hereunder; to dispose of taxes and | 10 |
| penalties so collected in the manner
hereinafter provided; and | 11 |
| to determine all rights to credit memoranda
arising on account | 12 |
| of the erroneous payment of tax or penalty hereunder.
In the | 13 |
| administration of, and compliance with this subsection, the
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| Department and persons who are subject to this paragraph shall | 15 |
| (i) have the
same rights, remedies, privileges, immunities, | 16 |
| powers, and duties, (ii) be
subject to the same conditions, | 17 |
| restrictions, limitations, penalties,
exclusions, exemptions, | 18 |
| and definitions of terms, and (iii) employ the same
modes
of | 19 |
| procedure as are prescribed in Sections 2 (except that the
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| reference to State in the definition of supplier maintaining a | 21 |
| place of
business in this State shall mean the county), 2a, 2b, | 22 |
| 2c, 3 through
3-50 (in respect to all provisions therein other | 23 |
| than the State rate of
tax), 4 (except that the reference to | 24 |
| the State shall be to the county),
5, 7, 8 (except that the | 25 |
| jurisdiction to which the tax shall be a debt to
the extent | 26 |
| indicated in that Section 8 shall be the county), 9 (except as
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| to the disposition of taxes and penalties collected), 10, 11, | 2 |
| 12 (except the reference therein to Section 2b of the
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| Retailers' Occupation Tax Act), 13 (except that any reference | 4 |
| to the State
shall mean the county), Section 15, 16,
17, 18, 19 | 5 |
| and 20 of the Service Occupation Tax Act and Section 3-7 of
the | 6 |
| Uniform Penalty and Interest Act, as fully as if those | 7 |
| provisions were
set forth herein. | 8 |
| Persons subject to any tax imposed under the authority | 9 |
| granted in
this subsection may reimburse themselves for their | 10 |
| serviceman's tax liability
by separately stating the tax as an | 11 |
| additional charge, which
charge may be stated in combination, | 12 |
| in a single amount, with State tax
that servicemen are | 13 |
| authorized to collect under the Service Use Tax Act, in
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| accordance with such bracket schedules as the Department may | 15 |
| prescribe | 16 |
| Whenever the Department determines that a refund should be | 17 |
| made under this
subsection to a claimant instead of issuing a | 18 |
| credit memorandum, the Department
shall notify the State | 19 |
| Comptroller, who shall cause the warrant to be drawn
for the | 20 |
| 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 | 22 |
| Treasurer out
of the County Probation Services Retailers' | 23 |
| Occupation Fund. | 24 |
| Nothing in this subsection shall be construed to authorize | 25 |
| the county
to impose a tax upon the privilege of engaging in | 26 |
| any business which under
the Constitution of the United States |
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| may not be made the subject of taxation
by the State. | 2 |
| (c) The Department shall immediately pay over to the State | 3 |
| Treasurer, ex
officio,
as trustee, all taxes and penalties | 4 |
| collected under this Section to be
deposited into the County | 5 |
| Probation Services Retailers'
Occupation Tax Fund, which
shall | 6 |
| be an unappropriated trust fund held outside of the State | 7 |
| treasury. On
or before the 25th
day of each calendar month, the | 8 |
| Department shall prepare and certify to the
Comptroller the | 9 |
| disbursement of stated sums of money
to the counties from which | 10 |
| retailers have paid
taxes or penalties to the Department during | 11 |
| the second preceding
calendar month. The amount to be paid to | 12 |
| each county, and deposited by the
county into its special fund | 13 |
| created for the purposes of this Section, shall
be the amount | 14 |
| (not
including credit memoranda) collected under this Section | 15 |
| during the second
preceding
calendar month by the Department | 16 |
| plus an amount the Department determines is
necessary to offset | 17 |
| any amounts that were erroneously paid to a different
taxing | 18 |
| body, and not including (i) an amount equal to the amount of | 19 |
| refunds
made
during the second preceding calendar month by the | 20 |
| Department on behalf of
the county and (ii) any amount that the | 21 |
| Department determines is
necessary to offset any amounts that | 22 |
| were payable to a different taxing body
but were erroneously | 23 |
| paid to the county. Within 10 days after receipt by the
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| Comptroller of the disbursement certification to the counties | 25 |
| provided for in
this Section to be given to the Comptroller by | 26 |
| the Department, the Comptroller
shall cause the orders to be |
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| drawn for the respective amounts in accordance
with directions | 2 |
| contained in the certification. | 3 |
| In addition to the disbursement required by the preceding | 4 |
| paragraph, an
allocation shall be made in March of each year to | 5 |
| each county that received
more than $500,000 in disbursements | 6 |
| under the preceding paragraph in the
preceding calendar year. | 7 |
| The allocation shall be in an amount equal to the
average | 8 |
| monthly distribution made to each such county under the | 9 |
| preceding
paragraph during the preceding calendar year. The | 10 |
| distribution made in March of each year subsequent to
the year | 11 |
| in which an allocation was made pursuant to this paragraph and | 12 |
| the
preceding paragraph shall be reduced by the amount | 13 |
| allocated and disbursed
under this paragraph in the preceding | 14 |
| calendar year. The Department shall
prepare and certify to the | 15 |
| Comptroller for disbursement the allocations made in
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| accordance with this paragraph. | 17 |
| (d) For the purpose of determining the local governmental | 18 |
| unit whose tax is
applicable, a retail sale by a producer of | 19 |
| coal or another mineral mined in
Illinois is a sale at retail | 20 |
| at the place where the coal or other mineral mined
in Illinois | 21 |
| is extracted from the earth. This paragraph does not apply to | 22 |
| coal
or another mineral when it is delivered or shipped by the | 23 |
| seller to the
purchaser
at a point outside Illinois so that the | 24 |
| sale is exempt under the United States
Constitution as a sale | 25 |
| in interstate or foreign commerce. | 26 |
| (e) Nothing in this Section shall be construed to authorize |
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LRB095 18884 HLH 45028 b |
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| a county to
impose a
tax upon the privilege of engaging in any | 2 |
| business that under the Constitution
of the United States may | 3 |
| not be made the subject of taxation by this State. | 4 |
| (f) When certifying the amount of a monthly disbursement to | 5 |
| a county under
this
Section, the Department shall increase or | 6 |
| decrease the amounts by an amount
necessary to offset any | 7 |
| miscalculation of previous disbursements. The offset
amount | 8 |
| shall be the amount erroneously disbursed within the previous 6 | 9 |
| months
from the time a miscalculation is discovered. | 10 |
| (g) This Section may be cited as the "Special County | 11 |
| Occupation Tax
For Probation Services Law".
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