Full Text of HB4624 96th General Assembly
HB4624ham001 96TH GENERAL ASSEMBLY
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Counties & Townships Committee
Adopted in House Comm. on Oct 07, 2009
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| AMENDMENT TO HOUSE BILL 4624
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| AMENDMENT NO. ______. Amend House Bill 4624 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Counties Code is amended by changing | 5 |
| Sections 5-1006 and 5-1007 as follows:
| 6 |
| (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
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| Sec. 5-1006. Home Rule County Retailers' Occupation Tax | 8 |
| Law. Any county that is a home rule unit may impose
a tax upon | 9 |
| all persons engaged in the business of selling tangible
| 10 |
| personal property, other than an item of tangible personal | 11 |
| property titled
or registered with an agency of this State's | 12 |
| government, at retail in the
county on the gross receipts from | 13 |
| such sales made in the course of
their business. If imposed, | 14 |
| this tax shall only
be imposed in 1/4% increments. On and after | 15 |
| September 1, 1991, this
additional tax may not be imposed on | 16 |
| the sales of food for human
consumption which is to be consumed |
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LRB096 14774 HLH 29653 a |
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| off the premises where it is sold
(other than alcoholic | 2 |
| beverages, soft drinks and food which has been
prepared for | 3 |
| immediate consumption) and prescription and nonprescription
| 4 |
| medicines, drugs, medical appliances and insulin, urine | 5 |
| testing materials,
syringes and needles used by diabetics. The | 6 |
| tax imposed by a home rule
county pursuant to this Section and | 7 |
| all civil penalties that may be
assessed as an incident thereof | 8 |
| shall be collected and enforced by the
State Department of | 9 |
| Revenue. The certificate of registration that is
issued by the | 10 |
| Department to a retailer under the Retailers'
Occupation Tax | 11 |
| Act shall permit the retailer to engage in a
business that is | 12 |
| taxable under any ordinance or resolution
enacted pursuant to | 13 |
| this Section without registering separately with the
| 14 |
| Department under such ordinance or resolution or under this | 15 |
| Section. The
Department shall have full power to administer and | 16 |
| enforce this Section; to
collect all taxes and penalties due | 17 |
| hereunder; to dispose of taxes and
penalties so collected in | 18 |
| the manner hereinafter provided; and to
determine all rights to | 19 |
| credit memoranda arising on account of the
erroneous payment of | 20 |
| tax or penalty hereunder. In the administration of,
and | 21 |
| compliance with, this Section, the Department and persons who | 22 |
| are
subject to this Section shall have the same rights, | 23 |
| remedies, privileges,
immunities, powers and duties, and be | 24 |
| subject to the same conditions,
restrictions, limitations, | 25 |
| penalties and definitions of terms, and employ
the same modes | 26 |
| of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | 2 |
| provisions
therein other
than the State rate of tax), 4, 5, 5a, | 3 |
| 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 7, 8, | 4 |
| 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and | 5 |
| Section 3-7 of the Uniform Penalty and Interest Act,
as fully | 6 |
| as if those provisions were set forth herein.
| 7 |
| No tax may be imposed by a home rule county pursuant to | 8 |
| this Section
unless the county also imposes a tax at the same | 9 |
| rate pursuant
to Section 5-1007.
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| Persons subject to any tax imposed pursuant to the | 11 |
| authority granted
in this Section may reimburse themselves for | 12 |
| their seller's tax
liability hereunder by separately stating | 13 |
| such tax as an additional
charge, which charge may be stated in | 14 |
| combination, in a single amount,
with State tax which sellers | 15 |
| are required to collect under the Use Tax
Act, pursuant to such | 16 |
| bracket schedules as the Department may prescribe.
| 17 |
| Whenever the Department determines that a refund should be | 18 |
| made under
this Section to a claimant instead of issuing a | 19 |
| credit memorandum, the
Department shall notify the State | 20 |
| Comptroller, who shall cause the
order to be drawn for the | 21 |
| amount specified and to the person named
in the notification | 22 |
| from the Department. The
refund shall be paid by the State | 23 |
| Treasurer out of the home rule county
retailers' occupation tax | 24 |
| fund.
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| The Department shall forthwith pay over to the State | 26 |
| Treasurer, ex
officio, as trustee, all taxes and penalties |
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| collected hereunder. On or
before the 25th day of each calendar | 2 |
| month, the Department shall
prepare and certify to the | 3 |
| Comptroller the disbursement of stated sums
of money to named | 4 |
| counties, the counties to be those from which retailers
have | 5 |
| paid taxes or penalties hereunder to the Department during the | 6 |
| second
preceding calendar month. The amount to be paid to each | 7 |
| county shall be
the amount (not including credit memoranda) | 8 |
| collected hereunder during the
second preceding calendar month | 9 |
| by the Department plus an amount the
Department determines is | 10 |
| necessary to offset any amounts that
were erroneously paid to a | 11 |
| different taxing body, and not including an
amount equal to the | 12 |
| amount of refunds made during the second preceding
calendar | 13 |
| month by the Department on behalf of such county, and not
| 14 |
| including any amount which the Department determines is | 15 |
| necessary to offset
any amounts which were payable to a | 16 |
| different taxing body but were
erroneously paid to the county. | 17 |
| Within 10 days after receipt, by the
Comptroller, of the | 18 |
| disbursement certification to the counties provided for
in this | 19 |
| Section to be given to the Comptroller by the Department, the
| 20 |
| Comptroller shall cause the orders to be drawn for the | 21 |
| respective amounts
in accordance with the directions contained | 22 |
| in the certification.
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| In addition to the disbursement required by the preceding | 24 |
| paragraph,
an allocation shall be made in March of each year to | 25 |
| each county that
received more than $500,000 in disbursements | 26 |
| under the preceding
paragraph in the preceding calendar year. |
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| The allocation shall be in an
amount equal to the average | 2 |
| monthly distribution made to each such county
under the | 3 |
| preceding paragraph during the preceding calendar year | 4 |
| (excluding
the 2 months of highest receipts). The distribution | 5 |
| made in March of each
year subsequent to the year in which an | 6 |
| allocation was made pursuant to
this paragraph and the | 7 |
| preceding paragraph shall be reduced by the amount
allocated | 8 |
| and disbursed under this paragraph in the preceding calendar
| 9 |
| year. The Department shall prepare and certify to the | 10 |
| Comptroller for
disbursement the allocations made in | 11 |
| accordance with this paragraph.
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| For the purpose of determining the local governmental unit | 13 |
| whose tax
is applicable, a retail sale by a producer of coal or | 14 |
| other mineral
mined in Illinois is a sale at retail at the | 15 |
| place where the coal or
other mineral mined in Illinois is | 16 |
| extracted from the earth. This
paragraph does not apply to coal | 17 |
| or other mineral when it is delivered
or shipped by the seller | 18 |
| to the purchaser at a point outside Illinois so
that the sale | 19 |
| is exempt under the United States
Constitution as a sale in | 20 |
| interstate or foreign commerce.
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| Nothing in this Section shall be construed to authorize a
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| county to impose a tax upon the privilege of engaging in any
| 23 |
| business which under the Constitution of the United States may | 24 |
| not be
made the subject of taxation by this State.
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| An ordinance or resolution imposing or discontinuing a tax | 26 |
| hereunder or
effecting a change in the rate thereof shall be |
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| adopted and a certified
copy thereof filed with the Department | 2 |
| on or before the first day of June,
whereupon the Department | 3 |
| shall proceed to administer and enforce this
Section as of the | 4 |
| first day of September next following such adoption
and filing. | 5 |
| Beginning January 1, 1992, an ordinance or resolution imposing
| 6 |
| or discontinuing the tax hereunder or effecting a change in the | 7 |
| rate
thereof shall be adopted and a certified copy thereof | 8 |
| filed with the
Department on or before the first day of July, | 9 |
| whereupon the Department
shall proceed to administer and | 10 |
| enforce this Section as of the first day of
October next | 11 |
| following such adoption and filing. Beginning January 1, 1993,
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| an ordinance or resolution imposing or discontinuing the tax | 13 |
| hereunder or
effecting a change in the rate thereof shall be | 14 |
| adopted and a certified
copy thereof filed with the Department | 15 |
| on or before the first day of
October, whereupon the Department | 16 |
| shall proceed to administer and enforce
this Section as of the | 17 |
| first day of January next following such adoption
and filing.
| 18 |
| Beginning April 1, 1998, an ordinance or
resolution imposing or
| 19 |
| discontinuing the tax hereunder or effecting a change in the | 20 |
| rate thereof shall
either (i) be adopted and a certified copy | 21 |
| thereof filed with the Department on
or
before the first day of | 22 |
| April, whereupon the Department shall proceed to
administer and | 23 |
| enforce this Section as of the first day of July next following
| 24 |
| the adoption and filing; or (ii) be adopted and a certified | 25 |
| copy thereof filed
with the Department on or before the first | 26 |
| day of October, whereupon the
Department shall proceed to |
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| administer and enforce this Section as of the first
day of | 2 |
| January next following the adoption and filing.
| 3 |
| When certifying the amount of a monthly disbursement to a | 4 |
| county under
this Section, the Department shall increase or | 5 |
| decrease such amount by an
amount necessary to offset any | 6 |
| misallocation of previous disbursements.
The offset amount | 7 |
| shall be the amount erroneously disbursed within the
previous 6 | 8 |
| months from the time a misallocation is discovered.
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| Except as otherwise provided in this Section, beginning on | 10 |
| the first day of the first month to occur not less than 30 | 11 |
| calendar days after the effective date of this amendatory Act | 12 |
| of the 96th General Assembly, the maximum rate of any tax | 13 |
| imposed under this Section is 0.75%. If the rate of tax exceeds | 14 |
| 0.75% on the effective date of this amendatory Act of the 96th | 15 |
| General Assembly, then the rate shall be reduced to 0.75% | 16 |
| beginning on the first day of the first month to occur not less | 17 |
| than 30 calendar days after the effective date of this | 18 |
| amendatory Act of the 96th General Assembly. The county board | 19 |
| of a county that is authorized to impose a tax under this | 20 |
| Section may increase the rate to more than 0.75%, but only | 21 |
| after the question is approved by the voters of the county at | 22 |
| an election held in accordance with the general election law. | 23 |
| The county board proposing the increase shall certify the | 24 |
| proposition to the proper
election officials who shall submit | 25 |
| the proposition to the voters at an
election in accordance with | 26 |
| the general election law. The proposition shall
be in |
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| substantially the following form: | 2 |
| "Shall (county) be authorized to increase its | 3 |
| retailers' occupation tax to (percent)?" | 4 |
| Votes shall be recorded as "Yes" or "No". If a majority of | 5 |
| the votes cast on the proposition are in favor of the increase, | 6 |
| then the increase is authorized. | 7 |
| A home rule unit may not impose retailers' occupation taxes | 8 |
| in a manner that is inconsistent with this Section. This | 9 |
| Section is a limitation of home rule powers and functions under | 10 |
| subsection (g) of Section 6 of Article VII of the Illinois | 11 |
| Constitution. | 12 |
| This Section shall be known and may be cited as the Home | 13 |
| Rule County
Retailers' Occupation Tax Law.
| 14 |
| (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| 15 |
| (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
| 16 |
| Sec. 5-1007. Home Rule County Service Occupation Tax Law. | 17 |
| The corporate
authorities of a home rule county may impose a | 18 |
| tax upon all persons
engaged, in such county, in the business | 19 |
| of making sales of service at the
same rate of tax imposed | 20 |
| pursuant to Section 5-1006 of the selling price of
all tangible | 21 |
| personal property transferred by such servicemen either in the
| 22 |
| form of tangible personal property or in the form of real | 23 |
| estate as an
incident to a sale of service. If imposed, such | 24 |
| tax shall only be imposed
in 1/4% increments. On and after | 25 |
| September 1, 1991, this additional tax may
not be imposed on |
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| 1 |
| the sales of food for human consumption which is to be
consumed | 2 |
| off the premises where it is sold (other than alcoholic | 3 |
| beverages,
soft drinks and food which has been prepared for | 4 |
| immediate consumption) and
prescription and nonprescription | 5 |
| medicines, drugs, medical appliances and
insulin, urine | 6 |
| testing materials, syringes and needles used by diabetics.
The | 7 |
| tax imposed by a home rule county pursuant to this Section and | 8 |
| all
civil penalties that may be assessed as an incident thereof | 9 |
| shall be
collected and enforced by the State Department of | 10 |
| Revenue. The certificate
of registration which is issued by the | 11 |
| Department to a retailer under the
Retailers' Occupation Tax | 12 |
| Act or under the Service Occupation Tax Act shall
permit such | 13 |
| registrant to engage in a business which is taxable under any
| 14 |
| ordinance or resolution enacted pursuant to this Section | 15 |
| without
registering separately with the Department under such | 16 |
| ordinance or
resolution or under this Section. The Department | 17 |
| shall have full power
to administer and enforce this Section; | 18 |
| to collect all taxes and
penalties due hereunder; to dispose of | 19 |
| taxes and penalties so collected
in the manner hereinafter | 20 |
| provided; and to determine all rights to
credit memoranda | 21 |
| arising on account of the erroneous payment of tax or
penalty | 22 |
| hereunder. In the administration of, and compliance with, this
| 23 |
| Section the Department and persons who are subject to this | 24 |
| Section
shall have the same rights, remedies, privileges, | 25 |
| immunities, powers and
duties, and be subject to the same | 26 |
| conditions, restrictions,
limitations, penalties and |
|
|
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| definitions of terms, and employ the same
modes of procedure, | 2 |
| as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in | 3 |
| respect to all provisions therein other than the State rate of
| 4 |
| tax), 4 (except that the reference to the State shall be to the | 5 |
| taxing
county), 5, 7, 8 (except that the jurisdiction to which | 6 |
| the tax shall be a
debt to the extent indicated in that Section | 7 |
| 8 shall be the taxing county),
9 (except as to the disposition | 8 |
| of taxes and penalties collected, and
except that the returned | 9 |
| merchandise credit for this county tax may not be
taken against | 10 |
| any State tax), 10, 11, 12 (except the reference therein to
| 11 |
| Section 2b of the Retailers' Occupation Tax Act), 13 (except | 12 |
| that any
reference to the State shall mean the taxing county), | 13 |
| the first paragraph
of Section 15, 16, 17, 18, 19 and 20 of the | 14 |
| Service Occupation Tax
Act and Section 3-7 of the Uniform | 15 |
| Penalty and Interest Act, as fully as if
those provisions were | 16 |
| set forth herein.
| 17 |
| No tax may be imposed by a home rule county pursuant to | 18 |
| this Section
unless such county also imposes a tax at the same | 19 |
| rate pursuant to Section
5-1006.
| 20 |
| Persons subject to any tax imposed pursuant to the | 21 |
| authority granted
in this Section may reimburse themselves for | 22 |
| their serviceman's tax
liability hereunder by separately | 23 |
| stating such tax as an additional
charge, which charge may be | 24 |
| stated in combination, in a single amount,
with State tax which | 25 |
| servicemen are authorized to collect under the
Service Use Tax | 26 |
| Act, pursuant to such bracket schedules as the
Department may |
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| 1 |
| prescribe.
| 2 |
| Whenever the Department determines that a refund should be | 3 |
| made under
this Section to a claimant instead of issuing credit | 4 |
| memorandum, the
Department shall notify the State Comptroller, | 5 |
| who shall cause the
order to be drawn for the amount specified, | 6 |
| and to the person named,
in such notification from the | 7 |
| Department. Such refund shall be paid by
the State Treasurer | 8 |
| out of the home rule county retailers' occupation tax fund.
| 9 |
| The Department shall forthwith pay over to the State | 10 |
| Treasurer,
ex-officio, as trustee, all taxes and penalties | 11 |
| collected hereunder. On
or before the 25th day of each calendar | 12 |
| month, the Department shall
prepare and certify to the | 13 |
| Comptroller the disbursement of stated sums
of money to named | 14 |
| counties, the counties to be those from
which suppliers and | 15 |
| servicemen have paid taxes or penalties hereunder to
the | 16 |
| Department during the second preceding calendar month. The | 17 |
| amount
to be paid to each county shall be the amount (not | 18 |
| including credit
memoranda) collected hereunder during the | 19 |
| second preceding calendar
month by the Department, and not | 20 |
| including an amount equal to the amount
of refunds made during | 21 |
| the second preceding calendar month by the
Department on behalf | 22 |
| of such county. Within 10 days after receipt, by the
| 23 |
| Comptroller, of the disbursement certification to the counties | 24 |
| provided for
in this Section to be given to the Comptroller by | 25 |
| the Department, the
Comptroller shall cause the orders to be | 26 |
| drawn for the respective amounts
in accordance with the |
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
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| directions contained in such certification.
| 2 |
| In addition to the disbursement required by the preceding | 3 |
| paragraph, an
allocation shall be made in each year to each | 4 |
| county which received more
than $500,000 in disbursements under | 5 |
| the preceding paragraph in the
preceding calendar year. The | 6 |
| allocation shall be in an amount equal to the
average monthly | 7 |
| distribution made to each such county under the preceding
| 8 |
| paragraph during the preceding calendar year (excluding the 2 | 9 |
| months of
highest receipts). The distribution made in March of | 10 |
| each year
subsequent to the year in which an allocation was | 11 |
| made pursuant to this
paragraph and the preceding paragraph | 12 |
| shall be reduced by the
amount allocated and disbursed under | 13 |
| this paragraph in the preceding
calendar year. The Department | 14 |
| shall prepare and certify to the Comptroller
for disbursement | 15 |
| the allocations made in accordance with this paragraph.
| 16 |
| Nothing in this Section shall be construed to authorize a
| 17 |
| county to impose a tax upon the privilege of engaging in any
| 18 |
| business which under the Constitution of the United States may | 19 |
| not be
made the subject of taxation by this State.
| 20 |
| An ordinance or resolution imposing or discontinuing a tax | 21 |
| hereunder or
effecting a change in the rate thereof shall be | 22 |
| adopted and a certified
copy thereof filed with the Department | 23 |
| on or before the first day of June,
whereupon the Department | 24 |
| shall proceed to administer and enforce this
Section as of the | 25 |
| first day of September next following such adoption and
filing. | 26 |
| Beginning January 1, 1992, an ordinance or resolution imposing
|
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|
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
|
| 1 |
| or discontinuing the tax hereunder or effecting a change in the | 2 |
| rate
thereof shall be adopted and a certified copy thereof | 3 |
| filed with the
Department on or before the first day of July, | 4 |
| whereupon the Department
shall proceed to administer and | 5 |
| enforce this Section as of the first day of
October next | 6 |
| following such adoption and filing.
Beginning January 1, 1993, | 7 |
| an ordinance or resolution imposing or
discontinuing the tax | 8 |
| hereunder or effecting a change in the rate thereof
shall be | 9 |
| adopted and a certified copy thereof filed with the Department | 10 |
| on
or before the first day of October, whereupon the Department | 11 |
| shall proceed
to administer and enforce this Section as of the | 12 |
| first day of January next
following such adoption and filing.
| 13 |
| Beginning April 1, 1998, an ordinance or
resolution imposing or
| 14 |
| discontinuing the tax hereunder or effecting a change in the | 15 |
| rate thereof shall
either (i) be adopted and a certified copy | 16 |
| thereof filed with the Department on
or
before the first day of | 17 |
| April, whereupon the Department shall proceed to
administer and | 18 |
| enforce this Section as of the first day of July next following
| 19 |
| the adoption and filing; or (ii) be adopted and a certified | 20 |
| copy thereof filed
with the Department on or before the first | 21 |
| day of October, whereupon the
Department shall proceed to | 22 |
| administer and enforce this Section as of the first
day of | 23 |
| January next following the adoption and filing.
| 24 |
| Except as otherwise provided in this Section, beginning on | 25 |
| the first day of the first month to occur not less than 30 | 26 |
| calendar days after the effective date of this amendatory Act |
|
|
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09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
|
| 1 |
| of the 96th General Assembly, the maximum rate of any tax | 2 |
| imposed under this Section is 0.75%. If the rate of tax exceeds | 3 |
| 0.75% on the effective date of this amendatory Act of the 96th | 4 |
| General Assembly, then the rate shall be reduced to 0.75% | 5 |
| beginning on the first day of the first month to occur not less | 6 |
| than 30 calendar days after the effective date of this | 7 |
| amendatory Act of the 96th General Assembly. The county board | 8 |
| of a county that is authorized to impose a tax under this | 9 |
| Section may increase the rate to more than 0.75%, but only | 10 |
| after the question is approved by the voters of the county at | 11 |
| an election held in accordance with the general election law. | 12 |
| The county board proposing the increase shall certify the | 13 |
| proposition to the proper
election officials who shall submit | 14 |
| the proposition to the voters at an
election in accordance with | 15 |
| the general election law. The proposition shall
be in | 16 |
| substantially the following form: | 17 |
| "Shall (county) be authorized to increase its service | 18 |
| occupation tax to (percent)?" | 19 |
| Votes shall be recorded as "Yes" or "No". If a majority of | 20 |
| the votes cast on the proposition are in favor of the increase, | 21 |
| then the increase is authorized. | 22 |
| A home rule unit may not impose service occupation taxes in | 23 |
| a manner that is inconsistent with this Section. This Section | 24 |
| is a limitation of home rule powers and functions under | 25 |
| subsection (g) of Section 6 of Article VII of the Illinois | 26 |
| Constitution. |
|
|
|
09600HB4624ham001 |
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LRB096 14774 HLH 29653 a |
|
| 1 |
| This Section shall be known and may be cited as the Home | 2 |
| Rule County
Service Occupation Tax Law.
| 3 |
| (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| 4 |
| Section 99. Effective date. This Act takes effect upon | 5 |
| becoming law.".
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|