Full Text of SB1514 96th General Assembly
SB1514eng 96TH GENERAL ASSEMBLY
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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 Illinois Municipal Code is amended by | 5 |
| changing Sections 8-4-1, 11-74.3-1, 11-74.3-2, 11-74.3-3, | 6 |
| 11-74.3-4, 11-74.3-5, and 11-74.3-6 and by adding Section | 7 |
| 11-74.3-7 as follows:
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| (65 ILCS 5/8-4-1) (from Ch. 24, par. 8-4-1)
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| Sec. 8-4-1.
No bonds shall be issued by the corporate | 10 |
| authorities
of any municipality until the question of | 11 |
| authorizing such bonds has
been submitted to the electors of | 12 |
| that municipality
provided that notice of the bond referendum, | 13 |
| if
held before July 1, 1999,
has been given in accordance with | 14 |
| the provisions of Section
12-5
of the Election Code in effect | 15 |
| at the time of the bond referendum, at least
10 and not more | 16 |
| than 45 days before the date of
the election, notwithstanding | 17 |
| the time for publication otherwise imposed by
Section 12-5,
and | 18 |
| approved by a
majority of the electors voting upon that | 19 |
| question.
Notices required in connection with the submission of | 20 |
| public questions
on or after July 1, 1999 shall be as set forth | 21 |
| in Section 12-5 of the Election
Code.
The clerk shall certify
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| the proposition of the corporate authorities to the proper | 23 |
| election
authority who shall submit the question at an election |
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| in accordance with
the general election law, subject to the | 2 |
| notice provisions set forth in this
Section.
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| Notice of any such election shall contain the amount of the | 4 |
| bond
issue, purpose for which issued, and maximum rate of | 5 |
| interest.
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| However, without the submission of the question of issuing | 7 |
| bonds to the
electors, the corporate authorities of any | 8 |
| municipality may authorize the
issuance of any of the following | 9 |
| bonds:
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| (1) Bonds to refund any existing bonded indebtedness;
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| (2) Bonds to fund or refund any existing judgment | 12 |
| indebtedness;
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| (3) In any municipality of less than 500,000 population, | 14 |
| bonds to
anticipate the collection of installments of special | 15 |
| assessments and
special taxes against property owned by the | 16 |
| municipality and to
anticipate the collection of the amount | 17 |
| apportioned to the municipality
as public benefits under | 18 |
| Article 9;
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| (4) Bonds issued by any municipality under Sections 8-4-15 | 20 |
| through
8-4-23, 11-23-1 through 11-23-12, 11-25-1 through | 21 |
| 11-26-6, 11-71-1
through 11-71-10, 11-74.3-1 through | 22 |
| 11-74.3-7, 11-74.4-1 through 11-74.4-11, 11-74.5-1 through
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| 11-74.5-15,
11-94-1 through 11-94-7, 11-102-1 through | 24 |
| 11-102-10,
11-103-11 through 11-103-15, 11-118-1 through | 25 |
| 11-118-6, 11-119-1 through
11-119-5, 11-129-1 through | 26 |
| 11-129-7, 11-133-1 through 11-133-4, 11-139-1
through |
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| 11-139-12, 11-141-1 through 11-141-18 of this Code or 10-801
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| through 10-808 of the Illinois Highway Code, as amended;
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| (5) Bonds issued by the board of education of any school | 4 |
| district
under the provisions of Sections 34-30 through 34-36 | 5 |
| of The School Code,
as amended;
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| (6) Bonds issued by any municipality under the provisions | 7 |
| of
Division 6 of this Article 8; and by any municipality under | 8 |
| the
provisions of Division 7 of this Article 8; or under the | 9 |
| provisions of
Sections 11-121-4 and 11-121-5;
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| (7) Bonds to pay for the purchase of voting machines by any
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| municipality that has adopted Article 24 of The Election Code, | 12 |
| approved
May 11, 1943, as amended;
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| (8) Bonds issued by any municipality under Sections 15 and | 14 |
| 46 of the
"Environmental Protection Act", approved June 29, | 15 |
| 1970;
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| (9) Bonds issued by the corporate authorities of any | 17 |
| municipality
under the provisions of Section 8-4-25 of this | 18 |
| Article 8;
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| (10) Bonds issued under Section 8-4-26 of this Article 8 by | 20 |
| any
municipality having a board of election commissioners;
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| (11) Bonds issued under the provisions of "An Act to | 22 |
| provide the
manner of levying or imposing taxes for the | 23 |
| provision of special
services to areas within the boundaries of | 24 |
| home rule units and nonhome
rule municipalities and counties", | 25 |
| approved September 21, 1973;
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| (12) Bonds issued under Section 8-5-16 of this Code;
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| (13) Bonds to finance the cost of the acquisition, | 2 |
| construction or
improvement of water or wastewater treatment | 3 |
| facilities mandated by an
enforceable compliance schedule | 4 |
| developed in connection with the federal
Clean Water Act or a | 5 |
| compliance order issued by the United States
Environmental | 6 |
| Protection Agency or the Illinois Pollution Control Board;
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| provided that such bonds are authorized by an ordinance adopted | 8 |
| by a
three-fifths majority of the corporate authorities of the | 9 |
| municipality
issuing the bonds which ordinance shall specify | 10 |
| that the construction or
improvement of such facilities is | 11 |
| necessary to alleviate an emergency
condition in such | 12 |
| municipality;
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| (14) Bonds issued by any municipality pursuant to Section
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| 11-113.1-1;
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| (15) Bonds issued under Sections 11-74.6-1 through | 16 |
| 11-74.6-45, the
Industrial Jobs Recovery Law of this Code.
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| (Source: P.A. 90-706, eff. 8-7-98; 90-812, eff. 1-26-99; 91-57, | 18 |
| eff. 6-30-99.)
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| (65 ILCS 5/11-74.3-1) (from Ch. 24, par. 11-74.3-1)
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| Sec. 11-74.3-1. Division short title; declaration of | 21 |
| public purpose. It is hereby found and declared: This Division | 22 |
| 74.3 may be cited as the Business District Development and | 23 |
| Redevelopment Law. | 24 |
| It is hereby found and declared: | 25 |
| (1) It is may be considered essential to the economic and |
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| social welfare of
each municipality that business districts be | 2 |
| developed, redeveloped, improved, maintained , and revitalized , | 3 |
| that jobs and opportunity for employment be created within the | 4 |
| municipality, and that, if blighting conditions are present, | 5 |
| blighting conditions be eradicated by
assuring opportunities | 6 |
| for development or redevelopment , encouraging private | 7 |
| investment, and attracting
sound and stable business and | 8 |
| commercial growth. It is further found and determined that as a | 9 |
| result of economic conditions unfavorable to the creation, | 10 |
| development, improvement, maintenance, and redevelopment of | 11 |
| certain business and commercial areas within municipalities | 12 |
| opportunities for private investment and sound and stable | 13 |
| commercial growth have been and will continue to be negatively | 14 |
| impacted and business and commercial areas within many | 15 |
| municipalities have deteriorated and will continue to | 16 |
| deteriorate, thereby causing a serious menace to the health, | 17 |
| safety, morals, and general welfare of the people of the entire | 18 |
| State, unemployment, a decline in tax revenues, excessive and | 19 |
| disproportionate expenditure of public funds, inadequate | 20 |
| public and private investment, the unmarketability of | 21 |
| property, and the growth of delinquencies and crime. In order | 22 |
| to reduce threats to and to promote and protect the health, | 23 |
| safety, morals, and welfare of the public and to provide | 24 |
| incentives which will create employment and job opportunities, | 25 |
| will retain commercial businesses in the State and related job | 26 |
| opportunities and will eradicate blighting conditions if |
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| blighting conditions are present, and for the relief of | 2 |
| unemployment and the maintenance of existing levels of | 3 |
| employment, it is essential that plans for business districts | 4 |
| be created and implemented and that business districts be | 5 |
| created, developed, improved, maintained, and redeveloped.
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| (2) The creation, development, improvement, maintenance, | 7 |
| and redevelopment of business districts will stimulate | 8 |
| economic activity in the State, create and maintain jobs, | 9 |
| increase tax revenues, encourage the creation of new and | 10 |
| lasting infrastructure, other improvements, and facilities, | 11 |
| and cause the attraction and retention of businesses and | 12 |
| commercial enterprises which generate economic activity and | 13 |
| services and increase the general tax base, including, but not | 14 |
| limited to, increased retail sales, hotel or restaurant sales, | 15 |
| manufacturing sales, or entertainment industry sales, thereby | 16 |
| increasing employment and economic growth. | 17 |
| (3) It is hereby declared to be the policy of the State, in | 18 |
| the interest of promoting the health, safety, morals, and | 19 |
| general welfare of all the people of the State, to provide | 20 |
| incentives which will create new job opportunities and retain | 21 |
| existing commercial businesses within the State and related job | 22 |
| opportunities, and it is further determined and declared that | 23 |
| the relief of conditions of unemployment, the maintenance of | 24 |
| existing levels of employment, the creation of new job | 25 |
| opportunities, the retention of existing commercial | 26 |
| businesses, the increase of industry and commerce within the |
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| State, the reduction of the evils attendant upon unemployment, | 2 |
| and the increase and maintenance of the tax base of the State | 3 |
| and its political subdivisions are public purposes and for the | 4 |
| public safety, benefit, and welfare of the residents of this | 5 |
| State. | 6 |
| (4) The exercise of the powers provided in this Law is | 7 |
| dedicated to the promotion of the public interest, to the | 8 |
| enhancement of the tax base within business districts, | 9 |
| municipalities, and the State and its political subdivisions, | 10 |
| the creation of employment, and the eradication of blight, if | 11 |
| present within the business district, and the use of such | 12 |
| powers for the creation, development, improvement, | 13 |
| maintenance, and redevelopment of business districts of a | 14 |
| municipality is hereby declared to be for the public safety, | 15 |
| benefit, and welfare of the residents of the State and | 16 |
| essential to the public interest and declared to be for public | 17 |
| purposes. | 18 |
| (2) Such a result should conform with a comprehensive plan | 19 |
| of the
municipality and a specific plan for business districts | 20 |
| officially approved
by the corporate authorities of the | 21 |
| municipality after public hearings.
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| (3) The exercise of the powers provided in this Division is | 23 |
| dedicated to
the promotion of the public interest and to the | 24 |
| enhancement of the tax base
of business districts, and the use | 25 |
| of such powers for the development and
redevelopment of | 26 |
| business districts of a municipality is hereby declared to
be a |
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| public use essential to the public interest.
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| (Source: P.A. 78-793 .)
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| (65 ILCS 5/11-74.3-2) (from Ch. 24, par. 11-74.3-2)
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| Sec. 11-74.3-2. Procedures to designate business | 5 |
| districts; ordinances; notice; hearings. | 6 |
| (a) The corporate authorities of a municipality shall by | 7 |
| ordinance propose the approval of a business district plan and | 8 |
| designation of a business district and shall fix a time and | 9 |
| place for a public hearing on the proposals to approve a | 10 |
| business district plan and designate a business district. | 11 |
| (b) Notice of the public hearing shall be given by | 12 |
| publication at least twice, the first publication to be not | 13 |
| more than 30 nor less than 10 days prior to the hearing, in a | 14 |
| newspaper of general circulation within the municipality. Each | 15 |
| notice published pursuant to this Section shall include the | 16 |
| following: | 17 |
| (1) The time and place of the public hearing; | 18 |
| (2) The boundaries of the proposed business district by | 19 |
| legal description and, where possible, by street location; | 20 |
| (3) A notification that all interested persons will be | 21 |
| given an opportunity to be heard at the public hearing; | 22 |
| (4) A description of the business district plan if a | 23 |
| business district plan is a subject matter of the public | 24 |
| hearing; | 25 |
| (5) The rate of any tax to be imposed pursuant to |
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| subsection (11) or (12) of Section 11-74.3-3; | 2 |
| (6) An invitation for any person to submit alternate | 3 |
| proposals or bids for any proposed conveyance, lease, | 4 |
| mortgage, or other disposition by the municipality of land | 5 |
| or rights in land owned by the municipality and located | 6 |
| within the proposed business district; and | 7 |
| (7) Such other matters as the municipality shall deem | 8 |
| appropriate. | 9 |
| (c) At the public hearing any interested person may file | 10 |
| written objections with the municipal clerk and may be heard | 11 |
| orally with respect to any matters embodied in the notice. The | 12 |
| municipality shall hear and determine all alternate proposals | 13 |
| or bids for any proposed conveyance, lease, mortgage, or other | 14 |
| disposition by the municipality of land or rights in land owned | 15 |
| by the municipality and located within the proposed business | 16 |
| district and all protests and objections at the hearing, | 17 |
| provided, however, that the corporate authorities of the | 18 |
| municipality may establish reasonable rules regarding the | 19 |
| length of time provided to members of the general public. The | 20 |
| hearing may be adjourned to another date without further notice | 21 |
| other than a motion to be entered upon the minutes fixing the | 22 |
| time and place of the adjourned hearing. Public hearings with | 23 |
| regard to approval of a business district plan or designation | 24 |
| of a business district may be held simultaneously. | 25 |
| (d) At the public hearing or at any time prior to the | 26 |
| adoption by the municipality of an ordinance approving a |
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| business district plan, the municipality may make changes in | 2 |
| the business district plan. Changes which do not (i) alter the | 3 |
| exterior boundaries of the proposed business district, (ii) | 4 |
| substantially affect the general land uses described in the | 5 |
| proposed business district plan, (iii) substantially change | 6 |
| the nature of any proposed business district project, (iv) | 7 |
| change the description of any proposed developer, user, or | 8 |
| tenant of any property to be located or improved within the | 9 |
| proposed business district, (v) increase the total estimated | 10 |
| business district project costs set out in the business | 11 |
| district plan by more than 5%, (vi) add additional business | 12 |
| district costs to the itemized list of estimated business | 13 |
| district costs as proposed in the business district plan, or | 14 |
| (vii) impose or increase the rate of any tax to be imposed | 15 |
| pursuant to subsection (11) or (12) of Section 11-74.3-3 may be | 16 |
| made by the municipality without further public hearing, | 17 |
| provided the municipality shall give notice of its changes by | 18 |
| publication in a newspaper of general circulation within the | 19 |
| municipality. Such notice by publication shall be given not | 20 |
| later than 30 days following the adoption of an ordinance | 21 |
| approving such changes. Changes which (i) alter the exterior | 22 |
| boundaries of the proposed business district, (ii) | 23 |
| substantially affect the general land uses described in the | 24 |
| proposed business district plan, (iii) substantially change | 25 |
| the nature of any proposed business district project, (iv) | 26 |
| change the description of any proposed developer, user, or |
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| tenant of any property to be located or improved within the | 2 |
| proposed business district, (v) increase the total estimated | 3 |
| business district project costs set out in the business | 4 |
| district plan by more than 5%, (vi) add additional business | 5 |
| district costs to the itemized list of estimated business | 6 |
| district costs as proposed in the business district plan, or | 7 |
| (vii) impose or increase the rate of any tax to be imposed | 8 |
| pursuant to subsection (11) or (12) of Section 11-74.3-3 may be | 9 |
| made by the municipality only after the municipality by | 10 |
| ordinance fixes a time and place for, gives notice by | 11 |
| publication of, and conducts a public hearing pursuant to the | 12 |
| procedures set forth hereinabove. | 13 |
| (e) By ordinance adopted within 90 days of the final | 14 |
| adjournment of the public hearing a municipality may approve | 15 |
| the business district plan and designate the business district. | 16 |
| Any ordinance adopted which approves a business district plan | 17 |
| shall contain findings that the business district on the whole | 18 |
| has not been subject to growth and development through | 19 |
| investment by private enterprises and would not reasonably be | 20 |
| anticipated to be developed or redeveloped without the adoption | 21 |
| of the business district plan. Any ordinance adopted which | 22 |
| designates a business district shall contain the boundaries of | 23 |
| such business district by legal description and, where | 24 |
| possible, by street location, a finding that the business | 25 |
| district plan conforms to the comprehensive plan for the | 26 |
| development of the municipality as a whole, or, for |
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| municipalities with a population of 100,000 or more, regardless | 2 |
| of when the business district plan was approved, the business | 3 |
| district plan either (i) conforms to the strategic economic | 4 |
| development or redevelopment plan issued by the designated | 5 |
| planning authority or the municipality or (ii) includes land | 6 |
| uses that have been approved by the planning commission of the | 7 |
| municipality, and, for any business district in which the | 8 |
| municipality intends to impose taxes as provided in subsection | 9 |
| (11) or (12) of Section 11-74.3-3, a specific finding that the | 10 |
| business district qualifies as a blighted area as defined in | 11 |
| Section 11-74.3-5. | 12 |
| (f) After a municipality has by ordinance approved a | 13 |
| business district plan and designated a business district, the | 14 |
| plan may be amended, the boundaries of the business district | 15 |
| may be altered and the taxes provided for in subsections (11) | 16 |
| and (12) of Section 11-74.3-3 may be imposed or altered only as | 17 |
| provided in this subsection. Changes which do not (i) alter the | 18 |
| exterior boundaries of the proposed business district, (ii) | 19 |
| substantially affect the general land uses described in the | 20 |
| business district plan, (iii) substantially change the nature | 21 |
| of any business district project, (iv) change the description | 22 |
| of any developer, user, or tenant of any property to be located | 23 |
| or improved within the proposed business district, (v) increase | 24 |
| the total estimated business district project costs set out in | 25 |
| the business district plan by more than 5% after adjustment for | 26 |
| inflation from the date the business district plan was |
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| approved, (vi) add additional business district costs to the | 2 |
| itemized list of estimated business district costs as approved | 3 |
| in the business district plan, or (vii) impose or increase the | 4 |
| rate of any tax to be imposed pursuant to subsection (11) or | 5 |
| (12) of Section 11-74.3-3 may be made by the municipality | 6 |
| without further public hearing, provided the municipality | 7 |
| shall give notice of its changes by publication in a newspaper | 8 |
| of general circulation within the municipality. Such notice by | 9 |
| publication shall be given not later than 30 days following the | 10 |
| adoption of an ordinance approving such changes. Changes which | 11 |
| (i) alter the exterior boundaries of the business district, | 12 |
| (ii) substantially affect the general land uses described in | 13 |
| the business district plan, (iii) substantially change the | 14 |
| nature of any business district project, (iv) change the | 15 |
| description of any developer, user, or tenant of any property | 16 |
| to be located or improved within the proposed business | 17 |
| district, (v) increase the total estimated business district | 18 |
| project costs set out in the business district plan by more | 19 |
| than 5% after adjustment for inflation from the date the | 20 |
| business district plan was approved, (vi) add additional | 21 |
| business district costs to the itemized list of estimated | 22 |
| business district costs as approved in the business district | 23 |
| plan, or (vii) impose or increase the rate of any tax to be | 24 |
| imposed pursuant to subsection (11) or (12) of Section | 25 |
| 11-74.3-3 may be made by the municipality only after the | 26 |
| municipality by ordinance fixes a time and place for, gives |
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| notice by publication of, and conducts a public hearing | 2 |
| pursuant to the procedures set forth in this Section. | 3 |
| The corporate authorities of a municipality may designate, | 4 |
| after
public hearings, an area of the municipality as a | 5 |
| Business District.
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| (Source: P.A. 78-793.)
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| (65 ILCS 5/11-74.3-3) (from Ch. 24, par. 11-74.3-3)
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| Sec. 11-74.3-3. Powers of municipalities. In addition to | 9 |
| the powers a municipality may now have, a In carrying out a | 10 |
| business district development or redevelopment plan,
the | 11 |
| corporate authorities of each municipality shall have the | 12 |
| following
powers:
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| (1) To make and enter into all contracts necessary or | 14 |
| incidental to the implementation and furtherance of a | 15 |
| business district plan. A contract by and between the | 16 |
| municipality and any developer or other nongovernmental | 17 |
| person to pay or reimburse said developer or other | 18 |
| nongovernmental person for business district project costs | 19 |
| incurred or to be incurred by said developer or other | 20 |
| nongovernmental person shall not be deemed an economic | 21 |
| incentive agreement under Section 8-11-20, notwithstanding | 22 |
| the fact that such contract provides for the sharing, | 23 |
| rebate, or payment of retailers' occupation taxes or | 24 |
| service occupation taxes (including, without limitation, | 25 |
| taxes imposed pursuant to subsection (11)) the |
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| municipality receives from the development or | 2 |
| redevelopment of properties in the business district. | 3 |
| Contracts entered into pursuant to this subsection shall be | 4 |
| binding upon successor corporate authorities of the | 5 |
| municipality and any party to such contract may seek to | 6 |
| enforce and compel performance of the contract by civil | 7 |
| action, mandamus, injunction, or other proceeding. | 8 |
| (2) Within a business district, to acquire by purchase, | 9 |
| donation, lease, or eminent domain, and to own, convey, | 10 |
| lease, mortgage, or dispose of land and other real or | 11 |
| personal property or rights or interests therein; and to | 12 |
| grant or acquire licenses, easements, and options with | 13 |
| respect thereto, all in the manner and at such price the | 14 |
| municipality determines is reasonably necessary to achieve | 15 |
| the objectives of the business district plan. No | 16 |
| conveyance, lease, mortgage, disposition of land or other | 17 |
| property acquired by the municipality, or agreement | 18 |
| relating to the development of property, shall be made or | 19 |
| executed except pursuant to prior official action of the | 20 |
| municipality. No conveyance, lease, mortgage, or other | 21 |
| disposition of land owned by the municipality, and no | 22 |
| agreement relating to the development of property, within a | 23 |
| business district shall be made without making public | 24 |
| disclosure of the terms and disposition of all bids and | 25 |
| proposals submitted to the municipality in connection | 26 |
| therewith. |
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| (3) To clear any area within a business district by | 2 |
| demolition or removal of any existing buildings, | 3 |
| structures, fixtures, utilities, or improvements, and to | 4 |
| clear and grade land. | 5 |
| (4) To install, repair, construct, reconstruct, or | 6 |
| relocate public streets, public utilities, and other | 7 |
| public site improvements within or without a business | 8 |
| district which are essential to the preparation of a | 9 |
| business district for use in accordance with a business | 10 |
| district plan. | 11 |
| (5) To renovate, rehabilitate, reconstruct, relocate, | 12 |
| repair, or remodel any existing buildings, structures, | 13 |
| works, utilities, or fixtures within any business | 14 |
| district. | 15 |
| (6) To construct public improvements, including but | 16 |
| not limited to buildings, structures, works, utilities, or | 17 |
| fixtures within any business district. | 18 |
| (7) To fix, charge, and collect fees, rents, and | 19 |
| charges for the use of any building, facility, or property | 20 |
| or any portion thereof owned or leased by the municipality | 21 |
| within a business district. | 22 |
| (8) To pay or cause to be paid business district | 23 |
| project costs. Any payments to be made by the municipality | 24 |
| to developers or other nongovernmental persons for | 25 |
| business district project costs incurred by such developer | 26 |
| or other nongovernmental person shall be made only pursuant |
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| to the prior official action of the municipality evidencing | 2 |
| an intent to pay or cause to be paid such business district | 3 |
| project costs. A municipality is not required to obtain any | 4 |
| right, title, or interest in any real or personal property | 5 |
| in order to pay business district project costs associated | 6 |
| with such property. The municipality shall adopt such | 7 |
| accounting procedures as shall be necessary to determine | 8 |
| that such business district project costs are properly | 9 |
| paid. | 10 |
| (9) To apply for and accept grants, guarantees, | 11 |
| donations of property or labor or any other thing of value | 12 |
| for use in connection with a business district project. | 13 |
| (10) To create a Business District Commission of not | 14 |
| less than 5 or more than 15 persons to be appointed by the | 15 |
| mayor or president of the municipality with the consent of | 16 |
| the majority of the corporate authorities of the | 17 |
| municipality. Members of a commission shall be appointed | 18 |
| for initial terms of 1, 2, 3, 4, and 5 years, respectively, | 19 |
| in such numbers as to provide that the terms of not more | 20 |
| than 1/3 of all such members shall expire in any one year. | 21 |
| Their successors shall be appointed for a term of 5 years. | 22 |
| The commission may also have the power to hold the public | 23 |
| hearings required by this Law and to make recommendations | 24 |
| to the corporate authorities concerning the approval of | 25 |
| business district plans, the designation of business | 26 |
| districts, and the imposition of retailers' occupation, |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| service occupation, and hotel operators' occupation taxes | 2 |
| as provided under this Act. | 3 |
| (11) If the municipality has by ordinance found and | 4 |
| determined that the business district is a blighted area | 5 |
| under this Law, to impose a retailers' occupation tax and a | 6 |
| service occupation tax in the business district for the | 7 |
| planning, execution, and implementation of business | 8 |
| district plans and to pay for business district project | 9 |
| costs as set forth in the business district plan approved | 10 |
| by the municipality. | 11 |
| (12) If the municipality has by ordinance found and | 12 |
| determined that the business district is a blighted area | 13 |
| under this Law, to impose a hotel operators' occupation tax | 14 |
| in the business district for the planning, execution, and | 15 |
| implementation of business district plans and to pay for | 16 |
| the business district project costs as set forth in the | 17 |
| business district plan approved by the municipality. | 18 |
| (13) To utilize revenues received under this Law from | 19 |
| one business district for eligible business district | 20 |
| project costs in another business district that is | 21 |
| contiguous to, or is separated only by a public | 22 |
| right-of-way, the business district from which the | 23 |
| revenues are received, provided that any transfer or loan | 24 |
| of revenues from one business district to another area | 25 |
| shall have first been approved in the business district | 26 |
| plan approved for each business district.
|
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| (1) To approve all development and redevelopment | 2 |
| proposals for a
business district .
| 3 |
| (2) To exercise the use of eminent domain for the | 4 |
| acquisition of real
and personal property for the purpose | 5 |
| of a development or redevelopment
project.
| 6 |
| (3) To acquire, manage, convey or otherwise dispose of | 7 |
| real and personal
property
according to the provisions of a | 8 |
| development or
redevelopment plan.
| 9 |
| (4) To apply for and accept capital grants and loans | 10 |
| from the United
States and the State of Illinois, or any | 11 |
| instrumentality of the United
States or the State, for | 12 |
| business district development and redevelopment.
| 13 |
| (5) To borrow funds as it may be deemed necessary for | 14 |
| the purpose of
business district development and | 15 |
| redevelopment, and in this connection
issue such | 16 |
| obligation or revenue bonds as it shall be deemed | 17 |
| necessary,
subject to applicable statutory limitations.
| 18 |
| (6) To enter into contracts with any public or private | 19 |
| agency or person.
| 20 |
| (7) To sell, lease, trade or improve real property in | 21 |
| connection with business district development and | 22 |
| redevelopment
plans.
| 23 |
| (8) To employ all such persons as may be necessary for | 24 |
| the planning,
administration and implementation of | 25 |
| business district plans.
| 26 |
| (9) To expend such public funds as may be necessary for |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| the planning,
execution and implementation of the business | 2 |
| district plans.
| 3 |
| (10) To establish by ordinance or resolution | 4 |
| procedures for the
planning, execution and implementation | 5 |
| of business district plans.
| 6 |
| (11) To create a Business District Development and | 7 |
| Redevelopment
Commission to act as agent for the | 8 |
| municipality for the purposes of
business district | 9 |
| development and redevelopment.
| 10 |
| (12) To impose a retailers' occupation tax and a | 11 |
| service occupation tax in the business district for the | 12 |
| planning, execution, and implementation of business | 13 |
| district plans and to pay for business district project | 14 |
| costs as set forth in the business district plan approved | 15 |
| by the municipality. | 16 |
| (13)To impose a hotel operators' occupation tax in the | 17 |
| business district for the planning, execution, and | 18 |
| implementation of business district plans and to pay for | 19 |
| the business district project costs as set forth in the | 20 |
| business district plan approved by the municipality.
| 21 |
| (14)To issue obligations in one or more series bearing | 22 |
| interest at rates determined by the corporate authorities | 23 |
| of the municipality by ordinance and secured by the | 24 |
| business district tax allocation fund set forth in Section | 25 |
| 11-74.3-6 for the business district to provide for the | 26 |
| payment of business district project costs. |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| This amendatory Act of the 91st General Assembly is | 2 |
| declarative of existing
law and is not a new enactment.
| 3 |
| (Source: P.A. 93-1053, eff. 1-1-05.)
| 4 |
| (65 ILCS 5/11-74.3-4) (from Ch. 24, par. 11-74.3-4)
| 5 |
| Sec. 11-74.3-4.
The powers granted to municipalities in | 6 |
| this Law Division shall not be
construed as a limitation on the | 7 |
| powers of a home rule municipality granted
by Article VII of | 8 |
| the Illinois Constitution.
| 9 |
| (Source: P.A. 78-793.)
| 10 |
| (65 ILCS 5/11-74.3-5) | 11 |
| Sec. 11-74.3-5. Definitions. Business district; additional | 12 |
| procedures for designation of district and approval of | 13 |
| development or redevelopment plan. | 14 |
| The following terms as used in this Law shall have the | 15 |
| following meanings: | 16 |
| "Blighted area" means an area that is a blighted area | 17 |
| which, by reason of the predominance of defective or inadequate | 18 |
| street layout, unsanitary or unsafe conditions, deterioration | 19 |
| of site improvements, improper subdivision or obsolete | 20 |
| platting, or the existence of conditions which endanger life or | 21 |
| property by fire or other causes, or any combination of those | 22 |
| factors, retards the provision of housing accommodations or | 23 |
| constitutes an economic or social liability or a menace to the | 24 |
| public health, safety, morals, or welfare. |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| "Business district" means a contiguous area which includes | 2 |
| only parcels of real property directly and substantially | 3 |
| benefited by the proposed business district plan. A business | 4 |
| district may, but need not be, a blighted area, but no | 5 |
| municipality shall be authorized to impose taxes pursuant to | 6 |
| subsection (11) or (12) of Section 11-74.3-3 in a business | 7 |
| district which has not been determined by ordinance to be a | 8 |
| blighted area under this Law. | 9 |
| "Business district plan" shall mean the written plan for | 10 |
| the development or redevelopment of a business district. Each | 11 |
| business district plan shall set forth in writing: (i) a | 12 |
| specific description of the boundaries of the proposed business | 13 |
| district, including a map illustrating the boundaries; (ii) a | 14 |
| general description of each project proposed to be undertaken | 15 |
| within the business district, including a description of the | 16 |
| approximate location of each project and a description of any | 17 |
| developer, user, or tenant of any property to be located or | 18 |
| improved within the proposed business district; (iii) the name | 19 |
| of the proposed business district; (iv) the estimated business | 20 |
| district project costs; (v) the anticipated source of funds to | 21 |
| pay business district project costs; (vi) the anticipated type | 22 |
| and terms of any obligations to be issued; and (vii) the rate | 23 |
| of any tax to be imposed pursuant to subsection (11) or (12) of | 24 |
| Section 11-74.3-3 and the period of time for which the tax | 25 |
| shall be imposed. | 26 |
| "Business district project costs" shall mean and include |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| the sum total of all costs incurred by a municipality, other | 2 |
| governmental entity, or nongovernmental person in connection | 3 |
| with a business district, in the furtherance of a business | 4 |
| district plan, including, without limitation, the following: | 5 |
| (1) costs of studies, surveys, development of plans and | 6 |
| specifications, implementation and administration of a | 7 |
| business district plan, and personnel and professional | 8 |
| service costs including architectural, engineering, legal, | 9 |
| marketing, financial, planning, or other professional | 10 |
| services, provided that no charges for professional | 11 |
| services may be based on a percentage of tax revenues | 12 |
| received by the municipality; | 13 |
| (2) property assembly costs, including but not limited | 14 |
| to, acquisition of land and other real or personal property | 15 |
| or rights or interests therein, and specifically including | 16 |
| payments to developers or other nongovernmental persons as | 17 |
| reimbursement for property assembly costs incurred by that | 18 |
| developer or other nongovernmental person; | 19 |
| (3) site preparation costs, including but not limited | 20 |
| to clearance, demolition or removal of any existing | 21 |
| buildings, structures, fixtures, utilities, and | 22 |
| improvements and clearing and grading of land; | 23 |
| (4) costs of installation, repair, construction, | 24 |
| reconstruction, extension, or relocation of public | 25 |
| streets, public utilities, and other public site | 26 |
| improvements within or without the business district which |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| are essential to the preparation of the business district | 2 |
| for use in accordance with the business district plan, and | 3 |
| specifically including payments to developers or other | 4 |
| nongovernmental persons as reimbursement for site | 5 |
| preparation costs incurred by the developer or | 6 |
| nongovernmental person; | 7 |
| (5) costs of renovation, rehabilitation, | 8 |
| reconstruction, relocation, repair, or remodeling of any | 9 |
| existing buildings, improvements, and fixtures within the | 10 |
| business district, and specifically including payments to | 11 |
| developers or other nongovernmental persons as | 12 |
| reimbursement for costs incurred by those developers or | 13 |
| nongovernmental persons; | 14 |
| (6) costs of installation or construction within the | 15 |
| business district of buildings, structures, works, | 16 |
| streets, improvements, equipment, utilities, or fixtures, | 17 |
| and specifically including payments to developers or other | 18 |
| nongovernmental persons as reimbursements for such costs | 19 |
| incurred by such developer or nongovernmental person; | 20 |
| (7) financing costs, including but not limited to all | 21 |
| necessary and incidental expenses related to the issuance | 22 |
| of obligations, payment of any interest on any obligations | 23 |
| issued under this Law that accrues during the estimated | 24 |
| period of construction of any development or redevelopment | 25 |
| project for which those obligations are issued and for not | 26 |
| exceeding 36 months thereafter, and any reasonable |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| reserves related to the issuance of those obligations; and | 2 |
| (8) relocation costs to the extent that a municipality | 3 |
| determines that relocation costs shall be paid or is | 4 |
| required to make payment of relocation costs by federal or | 5 |
| State law. | 6 |
| "Business district tax allocation fund" means the special | 7 |
| fund to be established by a municipality for a business | 8 |
| district as provided in Section 11-74.3-6. | 9 |
| "Dissolution date" means the date on which the business | 10 |
| district tax allocation fund shall be dissolved. The | 11 |
| dissolution date shall be not later than 270 days following | 12 |
| payment to the municipality of the last distribution of taxes | 13 |
| as provided in Section 11-74.3-6. | 14 |
| If the corporate authorities of a municipality desire to impose | 15 |
| a tax by ordinance pursuant to subsection (12) or (13) of | 16 |
| Section 11-74.3-3, the following additional procedures shall | 17 |
| apply to the designation of the business district and the | 18 |
| approval of the business district development or redevelopment | 19 |
| plan: | 20 |
| (1) The corporate authorities of the municipality | 21 |
| shall hold public hearings at least one week prior to | 22 |
| designation of the business district and approval of the | 23 |
| business district development or redevelopment plan. | 24 |
| (2) The area proposed to be designated as a business | 25 |
| district must be contiguous and must include only parcels | 26 |
| of real property directly and substantially benefited by |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| the proposed business district development or | 2 |
| redevelopment plan. | 3 |
| (3) The corporate authorities of the municipality | 4 |
| shall make a formal finding of the following: (i) the | 5 |
| business district is a blighted area that, by reason of the | 6 |
| predominance of defective or inadequate street layout, | 7 |
| unsanitary or unsafe conditions, deterioration of site | 8 |
| improvements, improper subdivision or obsolete platting, | 9 |
| or the existence of conditions which endanger life or | 10 |
| property by fire or other causes, or any combination of | 11 |
| those factors, retards the provision of housing | 12 |
| accommodations or constitutes an economic or social | 13 |
| liability or a menace to the public health, safety, morals, | 14 |
| or welfare in its present condition and use; and (ii) the | 15 |
| business district on the whole has not been subject to | 16 |
| growth and development through investment by private | 17 |
| enterprises or would not reasonably be anticipated to be | 18 |
| developed or redeveloped without the adoption of the | 19 |
| business district development or redevelopment plan. | 20 |
| (4) The proposed business district development or | 21 |
| redevelopment plan shall set forth in writing: (i) a | 22 |
| specific description of the proposed boundaries of the | 23 |
| district, including a map illustrating the boundaries; | 24 |
| (ii) a general description of each project proposed to be | 25 |
| undertaken within the business district, including a | 26 |
| description of the approximate location of each project; |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| (iii) the name of the proposed business district; (iv) the | 2 |
| estimated business district project costs; (v) the | 3 |
| anticipated source of funds to pay business district | 4 |
| project costs; (vi) the anticipated type and terms of any | 5 |
| obligations to be issued; and (vii) the rate of any tax to | 6 |
| be imposed pursuant to subsection (12) or (13) of Section | 7 |
| 11-74.3-3 and the period of time for which the tax shall be | 8 |
| imposed.
| 9 |
| (Source: P.A. 93-1053, eff. 1-1-05.) | 10 |
| (65 ILCS 5/11-74.3-6) | 11 |
| Sec. 11-74.3-6. Business district revenue and obligations ; | 12 |
| business district tax allocation fund . | 13 |
| (a) If the corporate authorities of a municipality have | 14 |
| approved a business district development or redevelopment | 15 |
| plan , have designated a business district, and have elected to | 16 |
| impose a tax by ordinance pursuant to subsection (11) or (12) | 17 |
| of Section 11-74.3-3, then subsections (b), (c), or (d) of this | 18 |
| Section, each year after the date of the approval of the | 19 |
| ordinance but terminating upon the date and until all business | 20 |
| district project costs and all municipal obligations paying or | 21 |
| reimbursing financing the business district project costs, if | 22 |
| any, have been paid in accordance with the business district | 23 |
| development or redevelopment plan , but in no event later longer | 24 |
| than 23 years after the dissolution date of adoption of the | 25 |
| ordinance approving the business district development or |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| redevelopment plan , all amounts generated by the retailers' | 2 |
| occupation tax and service occupation tax shall be collected | 3 |
| and the tax shall be enforced by the Department of Revenue in | 4 |
| the same manner as all retailers' occupation taxes and service | 5 |
| occupation taxes imposed in the municipality imposing the tax | 6 |
| and all amounts generated by the hotel operators' occupation | 7 |
| tax shall be collected and the tax shall be enforced by the | 8 |
| municipality in the same manner as all hotel operators' | 9 |
| occupation taxes imposed in the municipality imposing the tax. | 10 |
| The corporate authorities of the municipality shall deposit the | 11 |
| proceeds of the taxes imposed under subsections (11) and (12) | 12 |
| of Section 11-74.3-3 (b), (c), and (d) into a special fund held | 13 |
| by the corporate authorities of the municipality called the | 14 |
| "[Name of] Business District Tax Allocation Fund " for the | 15 |
| purpose of paying or reimbursing business district project | 16 |
| costs and obligations incurred in the payment of those costs. | 17 |
| (b) The corporate authorities of a municipality that has | 18 |
| designated established a business district under this Law | 19 |
| Division 74.3 may, by ordinance or resolution , impose a | 20 |
| Business District Retailers' Occupation Tax upon all persons | 21 |
| engaged in the business of selling tangible personal property, | 22 |
| other than an item of tangible personal property titled or | 23 |
| registered with an agency of this State's government, at retail | 24 |
| in the business district at a rate not to exceed 1% of the | 25 |
| gross receipts from the sales made in the course of such | 26 |
| business, to be imposed only in 0.25% increments. The tax may |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| not be imposed on food for human consumption that is to be | 2 |
| consumed off the premises where it is sold (other than | 3 |
| alcoholic beverages, soft drinks, and food that has been | 4 |
| prepared for immediate consumption),
prescription and | 5 |
| nonprescription medicines, drugs, medical appliances, | 6 |
| modifications to a motor vehicle for the purpose of rendering | 7 |
| it usable by a disabled person, and insulin, urine testing | 8 |
| materials, syringes, and needles used by diabetics, for human | 9 |
| use. | 10 |
| The tax imposed under this subsection and all civil | 11 |
| penalties that may be assessed as an incident thereof shall be | 12 |
| collected and enforced by the Department of Revenue. The | 13 |
| certificate of registration that is issued by the Department to | 14 |
| a retailer under the Retailers' Occupation Tax Act shall permit | 15 |
| the retailer to engage in a business that is taxable under any | 16 |
| ordinance or resolution enacted pursuant to this subsection | 17 |
| without registering separately with the Department under such | 18 |
| ordinance or resolution or under this subsection. The | 19 |
| Department of Revenue shall have full power to administer and | 20 |
| enforce this subsection; to collect all taxes and penalties due | 21 |
| under this subsection in the manner hereinafter provided; and | 22 |
| to determine all rights to credit memoranda arising on account | 23 |
| of the erroneous payment of tax or penalty under this | 24 |
| subsection. In the administration of, and compliance with, this | 25 |
| subsection, the Department and persons who are subject to this | 26 |
| subsection shall have the same rights, remedies, privileges, |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| immunities, powers and duties, and be subject to the same | 2 |
| conditions, restrictions, limitations, penalties, exclusions, | 3 |
| exemptions, and definitions of terms and employ the same modes | 4 |
| of procedure, as are prescribed in Sections 1, 1a through 1o, 2 | 5 |
| through 2-65 (in respect to all provisions therein other than | 6 |
| the State rate of tax), 2c through 2h, 3 (except as to the | 7 |
| disposition of taxes and penalties collected), 4, 5, 5a, 5c, | 8 |
| 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, | 9 |
| 12, 13, and 14 of the Retailers' Occupation Tax Act and all | 10 |
| provisions of the Uniform Penalty and Interest Act, as fully as | 11 |
| if those provisions were set forth herein. | 12 |
| Persons subject to any tax imposed under this subsection | 13 |
| may reimburse themselves for their seller's tax liability under | 14 |
| this subsection by separately stating the tax as an additional | 15 |
| charge, which charge may be stated in combination, in a single | 16 |
| amount, with State taxes that sellers are required to collect | 17 |
| under the Use Tax Act, in accordance with such bracket | 18 |
| schedules as the Department may prescribe. | 19 |
| Whenever the Department determines that a refund should be | 20 |
| made under this subsection to a claimant instead of issuing a | 21 |
| credit memorandum, the Department shall notify the State | 22 |
| Comptroller, who shall cause the order to be drawn for the | 23 |
| amount specified and to the person named in the notification | 24 |
| from the Department. The refund shall be paid by the State | 25 |
| Treasurer out of the business district retailers' occupation | 26 |
| tax fund. |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| The Department shall immediately pay over to the State | 2 |
| Treasurer, ex officio, as trustee, all taxes, penalties, and | 3 |
| interest collected under this subsection for deposit into the | 4 |
| business district retailers' occupation tax fund. On or before | 5 |
| the 25th day of each calendar month, the Department shall | 6 |
| prepare and certify to the Comptroller the disbursement of | 7 |
| stated sums of money to named municipalities from the business | 8 |
| district retailers' occupation tax fund, the municipalities to | 9 |
| be those from which retailers have paid taxes or penalties | 10 |
| under this subsection to the Department during the second | 11 |
| preceding calendar month. The amount to be paid to each | 12 |
| municipality shall be the amount (not including credit | 13 |
| memoranda) collected under this subsection during the second | 14 |
| preceding calendar month by the Department plus an amount the | 15 |
| Department determines is necessary to offset any amounts that | 16 |
| were erroneously paid to a different taxing body, and not | 17 |
| including an amount equal to the amount of refunds made during | 18 |
| the second preceding calendar month by the Department, less 2% | 19 |
| of that amount, which shall be deposited into the Tax | 20 |
| Compliance and Administration Fund and shall be used by the | 21 |
| Department, subject to appropriation, to cover the costs of the | 22 |
| Department in administering and enforcing the provisions of | 23 |
| this subsection, on behalf of such municipality, and not | 24 |
| including any amount that the Department determines is | 25 |
| necessary to offset any amounts that were payable to a | 26 |
| different taxing body but were erroneously paid to the |
|
|
|
SB1514 Engrossed |
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| municipality. Within 10 days after receipt by the Comptroller | 2 |
| of the disbursement certification to the municipalities | 3 |
| provided for in this subsection to be given to the Comptroller | 4 |
| by the Department, the Comptroller shall cause the orders to be | 5 |
| drawn for the respective amounts in accordance with the | 6 |
| directions contained in the certification. The proceeds of the | 7 |
| tax paid to municipalities under this subsection shall be | 8 |
| deposited into the Business District Tax Allocation Fund by the | 9 |
| municipality.
| 10 |
| An ordinance or resolution imposing or discontinuing the | 11 |
| tax under this subsection or effecting a change in the rate | 12 |
| thereof shall either (i) be adopted and a certified copy | 13 |
| thereof filed with the Department on or before the first day of | 14 |
| April, whereupon the Department, if all other requirements of | 15 |
| this subsection are met, shall proceed to administer and | 16 |
| enforce this subsection as of the first day of July next | 17 |
| following the adoption and filing; or (ii) be adopted and a | 18 |
| certified copy thereof filed with the Department on or before | 19 |
| the first day of October, whereupon, if all other requirements | 20 |
| of this subsection are met, the Department shall proceed to | 21 |
| administer and enforce this subsection as of the first day of | 22 |
| January next following the adoption and filing. | 23 |
| The Department of Revenue shall not administer or enforce | 24 |
| an ordinance imposing, discontinuing, or changing the rate of | 25 |
| the tax under this subsection, until the municipality also | 26 |
| provides, in the manner prescribed by the Department, the |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| boundaries of the business district and each address in the | 2 |
| business district in such a way that the Department can | 3 |
| determine by its address whether a business is located in the | 4 |
| business district. The municipality must provide this boundary | 5 |
| and address information to the Department on or before April 1 | 6 |
| for administration and enforcement of the tax under this | 7 |
| subsection by the Department beginning on the following July 1 | 8 |
| and on or before October 1 for administration and enforcement | 9 |
| of the tax under this subsection by the Department beginning on | 10 |
| the following January 1. The Department of Revenue shall not | 11 |
| administer or enforce any change made to the boundaries of a | 12 |
| business district or address change, addition, or deletion | 13 |
| until the municipality reports the boundary change or address | 14 |
| change, addition, or deletion to the Department in the manner | 15 |
| prescribed by the Department. The municipality must provide | 16 |
| this boundary change information to the Department on or before | 17 |
| April 1 for administration and enforcement by the Department of | 18 |
| the change beginning on the following July 1 and on or before | 19 |
| October 1 for administration and enforcement by the Department | 20 |
| of the change beginning on the following January 1. The | 21 |
| retailers in the business district shall be responsible for | 22 |
| charging the tax imposed under this subsection. If a retailer | 23 |
| is incorrectly included or excluded from the list of those | 24 |
| required to collect the tax under this subsection, both the | 25 |
| Department of Revenue and the retailer shall be held harmless | 26 |
| if they reasonably relied on information provided by the |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| municipality. | 2 |
| A municipality that imposes the tax under this subsection | 3 |
| must submit to the Department of Revenue any other information | 4 |
| as the Department may require for the administration and | 5 |
| enforcement of the tax.
| 6 |
| When certifying the amount of a monthly disbursement to a | 7 |
| municipality under this subsection, the Department shall | 8 |
| increase or decrease the amount by an amount necessary to | 9 |
| offset any misallocation of previous disbursements. The offset | 10 |
| amount shall be the amount erroneously disbursed within the | 11 |
| previous 6 months from the time a misallocation is discovered. | 12 |
| Nothing in this subsection shall be construed to authorize | 13 |
| the municipality to impose a tax upon the privilege of engaging | 14 |
| in any business which under the Constitution of the United | 15 |
| States may not be made the subject of taxation by this State. | 16 |
| If a tax is imposed under this subsection (b), a tax shall | 17 |
| also be imposed under subsection (c) of this Section. | 18 |
| (c) If a tax has been imposed under subsection (b), a | 19 |
| Business District Service Occupation Tax shall also be imposed | 20 |
| upon all persons engaged, in the business district, in the | 21 |
| business of making sales of service, who, as an incident to | 22 |
| making those sales of service, transfer tangible personal | 23 |
| property within the business district, either in the form of | 24 |
| tangible personal property or in the form of real estate as an | 25 |
| incident to a sale of service. The tax shall be imposed at the | 26 |
| same rate as the tax imposed in subsection (b) and shall not |
|
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| 1 |
| exceed 1% of the selling price of tangible personal property so | 2 |
| transferred within the business district, to be imposed only in | 3 |
| 0.25% increments. The tax may not be imposed on food for human | 4 |
| consumption that is to be consumed off the premises where it is | 5 |
| sold (other than alcoholic beverages, soft drinks, and food | 6 |
| that has been prepared for immediate consumption),
| 7 |
| prescription and nonprescription medicines, drugs, medical | 8 |
| appliances, modifications to a motor vehicle for the purpose of | 9 |
| rendering it usable by a disabled person, and insulin, urine | 10 |
| testing materials, syringes, and needles used by diabetics, for | 11 |
| human use. | 12 |
| The tax imposed under this subsection and all civil | 13 |
| penalties that may be assessed as an incident thereof shall be | 14 |
| collected and enforced by the Department of Revenue. The | 15 |
| certificate of registration which is issued by the Department | 16 |
| to a retailer under the Retailers' Occupation Tax Act or under | 17 |
| the Service Occupation Tax Act shall permit such registrant to | 18 |
| engage in a business which is taxable under any ordinance or | 19 |
| resolution enacted pursuant to this subsection without | 20 |
| registering separately with the Department under such | 21 |
| ordinance or resolution or under this subsection. The | 22 |
| Department of Revenue shall have full power to administer and | 23 |
| enforce this subsection; to collect all taxes and penalties due | 24 |
| under this subsection; to dispose of taxes and penalties so | 25 |
| collected in the manner hereinafter provided; and to determine | 26 |
| all rights to credit memoranda arising on account of the |
|
|
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| 1 |
| erroneous payment of tax or penalty under this subsection. In | 2 |
| the administration of, and compliance with this subsection, the | 3 |
| Department and persons who are subject to this subsection shall | 4 |
| have the same rights, remedies, privileges, immunities, powers | 5 |
| and duties, and be subject to the same conditions, | 6 |
| restrictions, limitations, penalties, exclusions, exemptions, | 7 |
| and definitions of terms and employ the same modes of procedure | 8 |
| as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 | 9 |
| (in respect to all provisions therein other than the State rate | 10 |
| of tax), 4 (except that the reference to the State shall be to | 11 |
| the business district), 5, 7, 8 (except that the jurisdiction | 12 |
| to which the tax shall be a debt to the extent indicated in | 13 |
| that Section 8 shall be the municipality), 9 (except as to the | 14 |
| disposition of taxes and penalties collected, and except that | 15 |
| the returned merchandise credit for this tax may not be taken | 16 |
| against any State tax), 10, 11, 12 (except the reference | 17 |
| therein to Section 2b of the Retailers' Occupation Tax Act), 13 | 18 |
| (except that any reference to the State shall mean the | 19 |
| municipality), the first paragraph of Section 15, and Sections | 20 |
| 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all | 21 |
| provisions of the Uniform Penalty and Interest Act, as fully as | 22 |
| if those provisions were set forth herein. | 23 |
| Persons subject to any tax imposed under the authority | 24 |
| granted in this subsection may reimburse themselves for their | 25 |
| serviceman's tax liability hereunder by separately stating the | 26 |
| tax as an additional charge, which charge may be stated in |
|
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| 1 |
| combination, in a single amount, with State tax that servicemen | 2 |
| are authorized to collect under the Service Use Tax Act, in | 3 |
| accordance with such bracket schedules as the Department may | 4 |
| prescribe. | 5 |
| Whenever the Department determines that a refund should be | 6 |
| made under this subsection to a claimant instead of issuing | 7 |
| credit memorandum, the Department shall notify the State | 8 |
| Comptroller, who shall cause the order to be drawn for the | 9 |
| amount specified, and to the person named, in such notification | 10 |
| from the Department. Such refund shall be paid by the State | 11 |
| Treasurer out of the business district retailers' occupation | 12 |
| tax fund. | 13 |
| The Department shall forthwith pay over to the State | 14 |
| Treasurer, ex-officio, as trustee, all taxes, penalties, and | 15 |
| interest collected under this subsection for deposit into the | 16 |
| business district retailers' occupation tax fund. On or before | 17 |
| the 25th day of each calendar month, the Department shall | 18 |
| prepare and certify to the Comptroller the disbursement of | 19 |
| stated sums of money to named municipalities from the business | 20 |
| district retailers' occupation tax fund, the municipalities to | 21 |
| be those from which suppliers and servicemen have paid taxes or | 22 |
| penalties under this subsection to the Department during the | 23 |
| second preceding calendar month. The amount to be paid to each | 24 |
| municipality shall be the amount (not including credit | 25 |
| memoranda) collected under this subsection during the second | 26 |
| preceding calendar month by the Department, less 2% of that |
|
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|
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| 1 |
| amount, which shall be deposited into the Tax Compliance and | 2 |
| Administration Fund and shall be used by the Department, | 3 |
| subject to appropriation, to cover the costs of the Department | 4 |
| in administering and enforcing the provisions of this | 5 |
| subsection, and not including an amount equal to the amount of | 6 |
| refunds made during the second preceding calendar month by the | 7 |
| Department on behalf of such municipality. Within 10 days after | 8 |
| receipt, by the Comptroller, of the disbursement certification | 9 |
| to the municipalities, provided for in this subsection to be | 10 |
| given to the Comptroller by the Department, the Comptroller | 11 |
| shall cause the orders to be drawn for the respective amounts | 12 |
| in accordance with the directions contained in such | 13 |
| certification. The proceeds of the tax paid to municipalities | 14 |
| under this subsection shall be deposited into the Business | 15 |
| District Tax Allocation Fund by the municipality. | 16 |
| An ordinance or resolution imposing or discontinuing the | 17 |
| tax under this subsection or effecting a change in the rate | 18 |
| thereof shall either (i) be adopted and a certified copy | 19 |
| thereof filed with the Department on or before the first day of | 20 |
| April, whereupon the Department, if all other requirements of | 21 |
| this subsection are met, shall proceed to administer and | 22 |
| enforce this subsection as of the first day of July next | 23 |
| following the adoption and filing; or (ii) be adopted and a | 24 |
| certified copy thereof filed with the Department on or before | 25 |
| the first day of October, whereupon, if all other conditions of | 26 |
| this subsection are met, the Department shall proceed to |
|
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| 1 |
| administer and enforce this subsection as of the first day of | 2 |
| January next following the adoption and filing. | 3 |
| The Department of Revenue shall not administer or enforce | 4 |
| an ordinance imposing, discontinuing, or changing the rate of | 5 |
| the tax under this subsection, until the municipality also | 6 |
| provides, in the manner prescribed by the Department, the | 7 |
| boundaries of the business district in such a way that the | 8 |
| Department can determine by its address whether a business is | 9 |
| located in the business district. The municipality must provide | 10 |
| this boundary and address information to the Department on or | 11 |
| before April 1 for administration and enforcement of the tax | 12 |
| under this subsection by the Department beginning on the | 13 |
| following July 1 and on or before October 1 for administration | 14 |
| and enforcement of the tax under this subsection by the | 15 |
| Department beginning on the following January 1. The Department | 16 |
| of Revenue shall not administer or enforce any change made to | 17 |
| the boundaries of a business district or address change, | 18 |
| addition, or deletion until the municipality reports the | 19 |
| boundary change or address change, addition, or deletion to the | 20 |
| Department in the manner prescribed by the Department. The | 21 |
| municipality must provide this boundary change information or | 22 |
| address change, addition, or deletion to the Department on or | 23 |
| before April 1 for administration and enforcement by the | 24 |
| Department of the change beginning on the following July 1 and | 25 |
| on or before October 1 for administration and enforcement by | 26 |
| the Department of the change beginning on the following January |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| 1. The retailers in the business district shall be responsible | 2 |
| for charging the tax imposed under this subsection. If a | 3 |
| retailer is incorrectly included or excluded from the list of | 4 |
| those required to collect the tax under this subsection, both | 5 |
| the Department of Revenue and the retailer shall be held | 6 |
| harmless if they reasonably relied on information provided by | 7 |
| the municipality. | 8 |
| A municipality that imposes the tax under this subsection | 9 |
| must submit to the Department of Revenue any other information | 10 |
| as the Department may require for the administration and | 11 |
| enforcement of the tax.
| 12 |
| Nothing in this subsection shall be construed to authorize | 13 |
| the municipality to impose a tax upon the privilege of engaging | 14 |
| in any business which under the Constitution of the United | 15 |
| States may not be made the subject of taxation by the State. | 16 |
| If a tax is imposed under this subsection (c), a tax shall | 17 |
| also be imposed under subsection (b) of this Section. | 18 |
| (d) By ordinance, a municipality that has designated | 19 |
| established a business district under this Law Division 74.3 | 20 |
| may impose an occupation tax upon all persons engaged in the | 21 |
| business district in the business of renting, leasing, or | 22 |
| letting rooms in a hotel, as defined in the Hotel Operators' | 23 |
| Occupation Tax Act, at a rate not to exceed 1% of the gross | 24 |
| rental receipts from the renting, leasing, or letting of hotel | 25 |
| rooms within the business district, to be imposed only in 0.25% | 26 |
| increments, excluding, however, from gross rental receipts the |
|
|
|
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LRB096 10283 RLJ 20453 b |
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| 1 |
| proceeds of renting, leasing, or letting to permanent residents | 2 |
| of a hotel, as defined in the Hotel Operators' Occupation Tax | 3 |
| Act, and proceeds from the tax imposed under subsection (c) of | 4 |
| Section 13 of the Metropolitan Pier and Exposition Authority | 5 |
| Act. | 6 |
| The tax imposed by the municipality under this subsection | 7 |
| and all civil penalties that may be assessed as an incident to | 8 |
| that tax shall be collected and enforced by the municipality | 9 |
| imposing the tax. The municipality shall have full power to | 10 |
| administer and enforce this subsection, to collect all taxes | 11 |
| and penalties due under this subsection, to dispose of taxes | 12 |
| and penalties so collected in the manner provided in this | 13 |
| subsection, and to determine all rights to credit memoranda | 14 |
| arising on account of the erroneous payment of tax or penalty | 15 |
| under this subsection. In the administration of and compliance | 16 |
| with this subsection, the municipality and persons who are | 17 |
| subject to this subsection shall have the same rights, | 18 |
| remedies, privileges, immunities, powers, and duties, shall be | 19 |
| subject to the same conditions, restrictions, limitations, | 20 |
| penalties, and definitions of terms, and shall employ the same | 21 |
| modes of procedure as are employed with respect to a tax | 22 |
| adopted by the municipality under Section 8-3-14 of this Code. | 23 |
| Persons subject to any tax imposed under the authority | 24 |
| granted in this subsection may reimburse themselves for their | 25 |
| tax liability for that tax by separately stating that tax as an | 26 |
| additional charge, which charge may be stated in combination, |
|
|
|
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LRB096 10283 RLJ 20453 b |
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| 1 |
| in a single amount, with State taxes imposed under the Hotel | 2 |
| Operators' Occupation Tax Act, and with any other tax. | 3 |
| Nothing in this subsection shall be construed to authorize | 4 |
| a municipality to impose a tax upon the privilege of engaging | 5 |
| in any business which under the Constitution of the United | 6 |
| States may not be made the subject of taxation by this State. | 7 |
| The proceeds of the tax imposed under this subsection shall | 8 |
| be deposited into the Business District Tax Allocation Fund.
| 9 |
| (e) Obligations secured by the Business District Tax | 10 |
| Allocation Fund may be issued to provide for the payment or | 11 |
| reimbursement of business district project costs. Those | 12 |
| obligations, when so issued, issued pursuant to subsection (14) | 13 |
| of Section 11-74.3-3 shall be retired in the manner provided in | 14 |
| the ordinance authorizing the issuance of those obligations by | 15 |
| the receipts of taxes imposed pursuant to subsections (11) and | 16 |
| (12) of Section 11-74.3-3 and by other revenue designated or | 17 |
| pledged by the municipality. A municipality may in the | 18 |
| ordinance pledge, for any period of time up to and including | 19 |
| the dissolution date, all or any part of the funds in and | 20 |
| levied as authorized in subsections (12) and (13) of Section | 21 |
| 11-74.3-3. The ordinance shall pledge all of the amounts in and | 22 |
| to be deposited in the Business District Tax Allocation Fund to | 23 |
| the payment of business district project costs and obligations. | 24 |
| Whenever a municipality pledges all of the funds to the credit | 25 |
| of a business district tax allocation fund to secure | 26 |
| obligations issued or to be issued to pay or reimburse business |
|
|
|
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LRB096 10283 RLJ 20453 b |
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| 1 |
| district project costs, the municipality may specifically | 2 |
| provide that funds remaining to the credit of such business | 3 |
| district tax allocation fund after the payment of such | 4 |
| obligations shall be accounted for annually and shall be deemed | 5 |
| to be "surplus" funds, and such "surplus" funds shall be | 6 |
| expended by the municipality for any business district project | 7 |
| cost as approved in the business district plan. Whenever a | 8 |
| municipality pledges less than all of the monies to the credit | 9 |
| of a business district tax allocation fund to secure | 10 |
| obligations issued or to be issued to pay or reimburse business | 11 |
| district project costs, the municipality shall provide that | 12 |
| monies to the credit of the business district tax allocation | 13 |
| fund and not subject to such pledge or otherwise encumbered or | 14 |
| required for payment of contractual obligations for specific | 15 |
| business district project costs shall be calculated annually | 16 |
| and shall be deemed to be "surplus" funds, and such "surplus" | 17 |
| funds shall be expended by the municipality for any business | 18 |
| district project cost as approved in the business district | 19 |
| plan. Obligations issued pursuant to subsection (14) of Section | 20 |
| 11-74.3-3 may be sold at public or private sale at a price | 21 |
| determined by the corporate authorities of the municipality and | 22 |
| no referendum approval of the electors shall be required as a | 23 |
| condition to the issuance of those obligations. The ordinance | 24 |
| authorizing the obligations may require that the obligations | 25 |
| contain a recital that they are issued pursuant to subsection | 26 |
| (14) of Section 11-74.3-3 and this recital shall be conclusive |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| evidence of their validity and of the regularity of their | 2 |
| issuance. The corporate authorities of the municipality may | 3 |
| also issue its obligations to refund, in whole or in part, | 4 |
| obligations previously issued by the municipality under the | 5 |
| authority of this Code, whether at or prior to maturity. All | 6 |
| obligations issued pursuant to subsection (14) of Section | 7 |
| 11-74.3-3 shall not be regarded as indebtedness of the | 8 |
| municipality issuing the obligations for the purpose of any | 9 |
| limitation imposed by law. | 10 |
| No obligation issued pursuant to this Law and secured by a | 11 |
| pledge of all or any portion of any revenues received or to be | 12 |
| received by the municipality from the imposition of taxes | 13 |
| pursuant to subsection (11) of Section 11-74.3-3, shall be | 14 |
| deemed to constitute an economic incentive agreement under | 15 |
| Section 8-11-20, notwithstanding the fact that such pledge | 16 |
| provides for the sharing, rebate, or payment of retailers' | 17 |
| occupation taxes or service occupation taxes imposed pursuant | 18 |
| to subsection (11) of Section 11-74.3-3 and received or to be | 19 |
| received by the municipality from the development or | 20 |
| redevelopment of properties in the business district. | 21 |
| Without limiting the foregoing in this Section, the | 22 |
| municipality may further secure obligations secured by the | 23 |
| business district tax allocation fund with a pledge, for a | 24 |
| period not greater than the term of the obligations and in any | 25 |
| case not longer than the dissolution date, of any part or any | 26 |
| combination of the following: (i) net revenues of all or part |
|
|
|
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LRB096 10283 RLJ 20453 b |
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| 1 |
| of any business district project; (ii) taxes levied or imposed | 2 |
| by the municipality on any or all property in the municipality, | 3 |
| including, specifically, taxes levied or imposed by the | 4 |
| municipality in a special service area pursuant to the Special | 5 |
| Service Area Tax Law; (iii) the full faith and credit of the | 6 |
| municipality; (iv) a mortgage on part or all of the business | 7 |
| district project; or (v) any other taxes or anticipated | 8 |
| receipts that the municipality may lawfully pledge. | 9 |
| Such obligations may be issued in one or more series, bear | 10 |
| such date or dates, become due at such time or times as therein | 11 |
| provided, but in any case not later than the dissolution date, | 12 |
| bear interest payable at such intervals and at such rate or | 13 |
| rates as set forth therein, except as may be limited by | 14 |
| applicable law, which rate or rates may be fixed or variable, | 15 |
| be in such denominations, be in such form, either coupon, | 16 |
| registered, or book-entry, carry such conversion, registration | 17 |
| and exchange privileges, be subject to defeasance upon such | 18 |
| terms, have such rank or priority, be executed in such manner, | 19 |
| be payable in such medium or payment at such place or places | 20 |
| within or without the State, make provision for a corporate | 21 |
| trustee within or without the State with respect to such | 22 |
| obligations, prescribe the rights, powers, and duties thereof | 23 |
| to be exercised for the benefit of the municipality and the | 24 |
| benefit of the owners of such obligations, provide for the | 25 |
| holding in trust, investment, and use of moneys, funds, and | 26 |
| accounts held under an ordinance, provide for assignment of and |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| direct payment of the moneys to pay such obligations or to be | 2 |
| deposited into such funds or accounts directly to such trustee, | 3 |
| be subject to such terms of redemption with or without premium, | 4 |
| and be sold at such price, all as the corporate authorities | 5 |
| shall determine. No referendum approval of the electors shall | 6 |
| be required as a condition to the issuance of obligations | 7 |
| pursuant to this Law except as provided in this Section. | 8 |
| In the event the municipality authorizes the issuance of | 9 |
| obligations pursuant to the authority of this Law secured by | 10 |
| the full faith and credit of the municipality, or pledges ad | 11 |
| valorem taxes pursuant to this subsection, which obligations | 12 |
| are other than obligations which may be issued under home rule | 13 |
| powers provided by Section 6 of Article VII of the Illinois | 14 |
| Constitution or which ad valorem taxes are other than ad | 15 |
| valorem taxes which may be pledged under home rule powers | 16 |
| provided by Section 6 of Article VII of the Illinois | 17 |
| Constitution or which are levied in a special service area | 18 |
| pursuant to the Special Service Area Tax Law, the ordinance | 19 |
| authorizing the issuance of those obligations or pledging those | 20 |
| taxes shall be published within 10 days after the ordinance has | 21 |
| been adopted, in a newspaper having a general circulation | 22 |
| within the municipality. The publication of the ordinance shall | 23 |
| be accompanied by a notice of (i) the specific number of voters | 24 |
| required to sign a petition requesting the question of the | 25 |
| issuance of the obligations or pledging such ad valorem taxes | 26 |
| to be submitted to the electors; (ii) the time within which the |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| petition must be filed; and (iii) the date of the prospective | 2 |
| referendum. The municipal clerk shall provide a petition form | 3 |
| to any individual requesting one. | 4 |
| If no petition is filed with the municipal clerk, as | 5 |
| hereinafter provided in this Section, within 21 days after the | 6 |
| publication of the ordinance, the ordinance shall be in effect. | 7 |
| However, if within that 21-day period a petition is filed with | 8 |
| the municipal clerk, signed by electors numbering not less than | 9 |
| 15% of the number of electors voting for the mayor or president | 10 |
| at the last general municipal election, asking that the | 11 |
| question of issuing obligations using full faith and credit of | 12 |
| the municipality as security for the cost of paying or | 13 |
| reimbursing business district project costs, or of pledging | 14 |
| such ad valorem taxes for the payment of those obligations, or | 15 |
| both, be submitted to the electors of the municipality, the | 16 |
| municipality shall not be authorized to issue obligations of | 17 |
| the municipality using the full faith and credit of the | 18 |
| municipality as security or pledging such ad valorem taxes for | 19 |
| the payment of those obligations, or both, until the | 20 |
| proposition has been submitted to and approved by a majority of | 21 |
| the voters voting on the proposition at a regularly scheduled | 22 |
| election. The municipality shall certify the proposition to the | 23 |
| proper election authorities for submission in accordance with | 24 |
| the general election law. | 25 |
| The ordinance authorizing the obligations may provide that | 26 |
| the obligations shall contain a recital that they are issued |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| pursuant to this Law, which recital shall be conclusive | 2 |
| evidence of their validity and of the regularity of their | 3 |
| issuance. | 4 |
| In the event the municipality authorizes issuance of | 5 |
| obligations pursuant to this Law secured by the full faith and | 6 |
| credit of the municipality, the ordinance authorizing the | 7 |
| obligations may provide for the levy and collection of a direct | 8 |
| annual tax upon all taxable property within the municipality | 9 |
| sufficient to pay the principal thereof and interest thereon as | 10 |
| it matures, which levy may be in addition to and exclusive of | 11 |
| the maximum of all other taxes authorized to be levied by the | 12 |
| municipality, which levy, however, shall be abated to the | 13 |
| extent that monies from other sources are available for payment | 14 |
| of the obligations and the municipality certifies the amount of | 15 |
| those monies available to the county clerk. | 16 |
| A certified copy of the ordinance shall be filed with the | 17 |
| county clerk of each county in which any portion of the | 18 |
| municipality is situated, and shall constitute the authority | 19 |
| for the extension and collection of the taxes to be deposited | 20 |
| in the business district tax allocation fund. | 21 |
| A municipality may also issue its obligations to refund, in | 22 |
| whole or in part, obligations theretofore issued by the | 23 |
| municipality under the authority of this Law, whether at or | 24 |
| prior to maturity. However, the last maturity of the refunding | 25 |
| obligations shall not be expressed to mature later than the | 26 |
| dissolution date. |
|
|
|
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LRB096 10283 RLJ 20453 b |
|
| 1 |
| In the event a municipality issues obligations under home | 2 |
| rule powers or other legislative authority, the proceeds of | 3 |
| which are pledged to pay or reimburse business district project | 4 |
| costs, the municipality may, if it has followed the procedures | 5 |
| in conformance with this Law, retire those obligations from | 6 |
| funds in the business district tax allocation fund in amounts | 7 |
| and in such manner as if those obligations had been issued | 8 |
| pursuant to the provisions of this Law. | 9 |
| No obligations issued pursuant to this Law shall be | 10 |
| regarded as indebtedness of the municipality issuing those | 11 |
| obligations or any other taxing district for the purpose of any | 12 |
| limitation imposed by law. | 13 |
| Obligations issued pursuant to this Law shall not be | 14 |
| subject to the provisions of the Bond Authorization Act. | 15 |
| (f) When business district project costs, including, | 16 |
| without limitation, all municipal obligations paying or | 17 |
| reimbursing financing business district project costs incurred | 18 |
| under Section 11-74.3-3 have been paid, any surplus funds then | 19 |
| remaining in the Business District Tax Allocation Fund shall be | 20 |
| distributed to the municipal treasurer for deposit into the | 21 |
| municipal general corporate fund of the municipality . Upon | 22 |
| payment of all business district project costs and retirement | 23 |
| of all obligations paying or reimbursing business district | 24 |
| project costs , but in no event more than 23 years after the | 25 |
| date of adoption of the ordinance imposing taxes pursuant to | 26 |
| subsections (11) or (12) of Section 11-74.3-3, the municipality |
|
|
|
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LRB096 10283 RLJ 20453 b |
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| 1 |
| shall adopt an ordinance immediately rescinding the taxes | 2 |
| imposed pursuant to said subsections. approving the business | 3 |
| district development or redevelopment plan, the municipality | 4 |
| shall adopt an ordinance immediately rescinding the taxes | 5 |
| imposed pursuant to subsections (12) and (13) of Section | 6 |
| 11-74.3-3.
| 7 |
| (Source: P.A. 93-1053, eff. 1-1-05; 93-1089, eff. 3-7-05.) | 8 |
| (65 ILCS 5/11-74.3-7 new) | 9 |
| Sec. 11-74.3-7. Existing business districts. Except as | 10 |
| hereinafter provided, business districts that were designated | 11 |
| prior to the effective date of this amendatory Act of the 96th | 12 |
| General Assembly shall continue to operate and be governed by | 13 |
| the terms of this Law in effect prior to the effective date of | 14 |
| this amendatory Act of the 96th General Assembly. Any | 15 |
| municipality which has designated a business district prior to | 16 |
| the effective date of this amendatory Act of the 96th General | 17 |
| Assembly may, by ordinance, amend or supplement any proceedings | 18 |
| taken in connection with the designation of a business district | 19 |
| as shall be necessary to provide that this amendatory Act of | 20 |
| the 96th General Assembly shall apply to such business | 21 |
| district.
| 22 |
| Section 99. Effective date. This Act takes effect upon | 23 |
| becoming law.
|
|