Full Text of HB4226 97th General Assembly
HB4226ham001 97TH GENERAL ASSEMBLY | Rep. Fred Crespo Filed: 3/6/2012
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| 1 | | AMENDMENT TO HOUSE BILL 4226
| 2 | | AMENDMENT NO. ______. Amend House Bill 4226 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The State Finance Act is amended by changing | 5 | | Section 8.25-4 as follows:
| 6 | | (30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
| 7 | | Sec. 8.25-4.
All moneys in the Illinois Sports Facilities | 8 | | Fund are
allocated to and shall be transferred, appropriated | 9 | | and used only for the
purposes authorized by, and subject to, | 10 | | the limitations and conditions of
this Section.
| 11 | | All moneys deposited pursuant to Section 13.1 of "An Act in | 12 | | relation to
State revenue sharing with local governmental | 13 | | entities", as amended, and
all moneys deposited with respect to | 14 | | the $5,000,000 deposit, but not the
additional $8,000,000 | 15 | | advance applicable before July 1, 2001, or the
Advance Amount | 16 | | applicable on and after that date, pursuant to Section
6 of |
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| 1 | | "The Hotel
Operators' Occupation Tax Act", as amended, into the | 2 | | Illinois Sports
Facilities Fund shall be credited to the | 3 | | Subsidy Account within the Fund.
All moneys deposited with | 4 | | respect to the additional $8,000,000 advance
applicable before | 5 | | July 1, 2001, or the Advance Amount
applicable on and after | 6 | | that date, but
not the $5,000,000 deposit, pursuant to Section | 7 | | 6 of "The Hotel Operators'
Occupation Tax Act", as amended, | 8 | | into the Illinois Sports Facilities Fund
shall be credited to | 9 | | the Advance Account within the Fund.
| 10 | | Beginning with fiscal year 1989 and continuing for each | 11 | | fiscal year
thereafter through and including fiscal year 2001, | 12 | | no less than 30 days
before the beginning of such fiscal year
| 13 | | (except as soon as may be practicable after the effective date | 14 | | of this
amendatory Act of 1988 with respect to fiscal year | 15 | | 1989) the Chairman of
the Illinois Sports Facilities Authority | 16 | | shall certify to the State
Comptroller and the State Treasurer, | 17 | | without taking into account any
revenues or receipts of the | 18 | | Authority, the lesser of (a) $18,000,000 and
(b) the sum of (i) | 19 | | the amount anticipated to be required by the Authority
during | 20 | | the fiscal year to pay principal of and interest on, and other
| 21 | | payments relating to, its obligations issued or to be issued | 22 | | under Section
13 of the Illinois Sports Facilities Authority | 23 | | Act, including any deposits
required to reserve funds created | 24 | | under any indenture or resolution
authorizing issuance of the | 25 | | obligations and payments to providers of credit
enhancement, | 26 | | (ii) the amount anticipated to be required by the Authority
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| 1 | | during the fiscal year to pay obligations under the provisions | 2 | | of any
management agreement with respect to a facility or | 3 | | facilities owned by the
Authority or of any assistance | 4 | | agreement with respect to any facility for
which financial | 5 | | assistance is provided under the Illinois Sports Facilities
| 6 | | Authority Act, and to pay other capital and operating expenses | 7 | | of the
Authority
during the fiscal year, including any deposits | 8 | | required to reserve funds
created for repair and replacement of | 9 | | capital assets and to meet the
obligations of the Authority | 10 | | under any management agreement or assistance
agreement, and | 11 | | (iii) any
amounts under (i) and (ii) above remaining unpaid | 12 | | from previous years.
| 13 | | Beginning with fiscal year 2002 and continuing for each | 14 | | fiscal year
thereafter, no less than 30 days before the | 15 | | beginning of such fiscal year, the
Chairman of the Illinois | 16 | | Sports Facilities Authority shall certify to the State
| 17 | | Comptroller and the State Treasurer, without taking into | 18 | | account any revenues
or receipts of the Authority, the lesser | 19 | | of (a) an amount equal to the sum of
the Advance Amount plus | 20 | | $10,000,000 and (b) the sum of (i) the amount
anticipated to be | 21 | | required by the Authority during the fiscal year to pay
| 22 | | principal of and interest on, and other payments relating to, | 23 | | its obligations
issued or to be issued under Section 13 of the | 24 | | Illinois Sports Facilities
Authority Act, including any | 25 | | deposits required to reserve funds created under
any indenture | 26 | | or resolution authorizing issuance of the obligations and
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| 1 | | payments to providers of credit enhancement, (ii) the amount | 2 | | anticipated to be
required by the Authority during the fiscal | 3 | | year to pay obligations under
the provisions of any management | 4 | | agreement with respect to a facility or
facilities owned by the | 5 | | Authority or any assistance agreement with respect to
any | 6 | | facility for which financial assistance is provided under the | 7 | | Illinois
Sports Facilities Authority Act, and to pay other | 8 | | capital and operating
expenses of the Authority during the | 9 | | fiscal year, including any deposits
required to reserve funds | 10 | | created for repair and replacement of capital assets
and to | 11 | | meet the obligations of the Authority under any management | 12 | | agreement or
assistance agreement, and (iii) any amounts under | 13 | | (i) and (ii) above remaining
unpaid from previous years.
| 14 | | A copy of any certification made by the Chairman under the
| 15 | | preceding 2 paragraphs shall be filed with the Governor and the | 16 | | Mayor
of the City of Chicago. The Chairman may file an amended | 17 | | certification
from time to time.
| 18 | | Subject to sufficient appropriation by the General | 19 | | Assembly, beginning
with July 1, 1988 and thereafter continuing | 20 | | on the first day of each month
during each fiscal year through | 21 | | and including fiscal year 2001, the
Comptroller shall order | 22 | | paid and the Treasurer
shall pay to the Authority the amount in | 23 | | the Illinois Sports Facilities
Fund until (x) the lesser of | 24 | | $10,000,000 or the amount appropriated for
payment to the | 25 | | Authority from amounts credited to the Subsidy Account and
(y) | 26 | | the lesser of $8,000,000 or the difference between the amount
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| 1 | | appropriated for payment to the Authority during the fiscal | 2 | | year and
$10,000,000 has been paid from amounts credited to the | 3 | | Advance Account.
| 4 | | Subject to sufficient appropriation by the General | 5 | | Assembly, beginning with
July 1, 2001, and thereafter | 6 | | continuing on the first day of each month during
each fiscal | 7 | | year thereafter, the Comptroller shall order paid and the | 8 | | Treasurer
shall pay to the Authority the amount in the Illinois | 9 | | Sports Facilities Fund
until (x) the lesser of $10,000,000 or | 10 | | the amount appropriated for payment to
the
Authority from | 11 | | amounts credited to the Subsidy Account and (y) the lesser of
| 12 | | the Advance Amount or the difference between the amount | 13 | | appropriated for
payment to the Authority during the fiscal | 14 | | year and $10,000,000 has been paid
from amounts credited to the | 15 | | Advance Account.
| 16 | | Provided that all amounts deposited in the Illinois Sports
| 17 | | Facilities Fund and credited to the Subsidy Account, to the | 18 | | extent
requested pursuant to the Chairman's certification, | 19 | | have been paid, on June
30, 1989, and on June 30 of each year | 20 | | thereafter, all amounts remaining in
the Subsidy Account of the | 21 | | Illinois Sports Facilities Fund shall be
transferred by the | 22 | | State Treasurer one-half to the General Revenue Fund in
the | 23 | | State Treasury and one-half to the City Tax Fund. Provided that | 24 | | all
amounts appropriated from the Illinois Sports Facilities | 25 | | Fund, to the
extent requested pursuant to the Chairman's | 26 | | certification, have been paid,
on June 30, 1989, and on June 30 |
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| 1 | | of each year thereafter, all amounts
remaining in the Advance | 2 | | Account of the Illinois Sports Facilities Fund
shall be | 3 | | transferred by the State Treasurer to the General Revenue Fund | 4 | | in
the State Treasury.
| 5 | | For purposes of this Section, the term "Advance Amount" | 6 | | means, for
fiscal year 2002, $22,179,000, and for subsequent | 7 | | fiscal years through fiscal
year 2032, 105.615% of the Advance | 8 | | Amount for the immediately preceding fiscal
year, rounded up to | 9 | | the nearest $1,000 , provided however, that for State fiscal | 10 | | year 2012 and following, the Advance Amount in any State fiscal | 11 | | year shall not exceed the lesser of (i) the amount certified | 12 | | under this Section for that State fiscal year minus $10,000,000 | 13 | | or (ii) the amount appropriated to the Illinois Sports | 14 | | Facilities Authority out of the Illinois Sports Facilities Fund | 15 | | for that State fiscal year .
| 16 | | (Source: P.A. 91-935, eff. 6-1-01.)
| 17 | | Section 10. The Service Use Tax Act is amended by changing | 18 | | Section 9 as follows: | 19 | | (35 ILCS 110/9) (from Ch. 120, par. 439.39) | 20 | | Sec. 9. Each serviceman required or authorized to collect | 21 | | the tax
herein imposed shall pay to the Department the amount | 22 | | of such tax
(except as otherwise provided) at the time when he | 23 | | is required to file
his return for the period during which such | 24 | | tax was collected, less a
discount of 2.1% prior to January 1, |
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| 1 | | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | 2 | | year, whichever is greater, which is allowed to
reimburse the | 3 | | serviceman for expenses incurred in collecting the tax,
keeping | 4 | | records, preparing and filing returns, remitting the tax and
| 5 | | supplying data to the Department on request. A serviceman need | 6 | | not remit
that part of any tax collected by him to the extent | 7 | | that he is required to
pay and does pay the tax imposed by the | 8 | | Service Occupation Tax Act with
respect to his sale of service | 9 | | involving the incidental transfer by him of
the same property. | 10 | | Except as provided hereinafter in this Section, on or | 11 | | before the twentieth
day of each calendar month, such | 12 | | serviceman shall file a return for the
preceding calendar month | 13 | | in accordance with reasonable Rules and
Regulations to be | 14 | | promulgated by the Department. Such return shall be
filed on a | 15 | | form prescribed by the Department and shall contain such
| 16 | | information as the Department may reasonably require. | 17 | | The Department may require returns to be filed on a | 18 | | quarterly basis.
If so required, a return for each calendar | 19 | | quarter shall be filed on or
before the twentieth day of the | 20 | | calendar month following the end of such
calendar quarter. The | 21 | | taxpayer shall also file a return with the
Department for each | 22 | | of the first two months of each calendar quarter, on or
before | 23 | | the twentieth day of the following calendar month, stating: | 24 | | 1. The name of the seller; | 25 | | 2. The address of the principal place of business from | 26 | | which he engages
in business as a serviceman in this State; |
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| 1 | | 3. The total amount of taxable receipts received by him | 2 | | during the
preceding calendar month, including receipts | 3 | | from charge and time sales,
but less all deductions allowed | 4 | | by law; | 5 | | 4. The amount of credit provided in Section 2d of this | 6 | | Act; | 7 | | 5. The amount of tax due; | 8 | | 5-5. The signature of the taxpayer; and | 9 | | 6. Such other reasonable information as the Department | 10 | | may
require. | 11 | | If a taxpayer fails to sign a return within 30 days after | 12 | | the proper notice
and demand for signature by the Department, | 13 | | the return shall be considered
valid and any amount shown to be | 14 | | due on the return shall be deemed assessed. | 15 | | Beginning October 1, 1993, a taxpayer who has an average | 16 | | monthly tax
liability of $150,000 or more shall make all | 17 | | payments required by rules of
the Department by electronic | 18 | | funds transfer. Beginning October 1, 1994, a
taxpayer who has | 19 | | an average monthly tax liability of $100,000 or more shall
make | 20 | | all payments required by rules of the Department by electronic | 21 | | funds
transfer. Beginning October 1, 1995, a taxpayer who has | 22 | | an average monthly
tax liability of $50,000 or more shall make | 23 | | all payments required by rules
of the Department by electronic | 24 | | funds transfer.
Beginning October 1, 2000, a taxpayer who has | 25 | | an annual tax liability of
$200,000 or more shall make all | 26 | | payments required by rules of the Department by
electronic |
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| 1 | | funds transfer. The term "annual tax liability" shall be the | 2 | | sum of
the taxpayer's liabilities under this Act, and under all | 3 | | other State and local
occupation and use tax laws administered | 4 | | by the Department, for the immediately
preceding calendar year.
| 5 | | The term "average monthly tax
liability" means the sum of the | 6 | | taxpayer's liabilities under this Act, and
under all other | 7 | | State and local occupation and use tax laws administered by the
| 8 | | Department, for the immediately preceding calendar year | 9 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 10 | | a tax liability in the
amount set forth in subsection (b) of | 11 | | Section 2505-210 of the Department of
Revenue Law shall make | 12 | | all payments required by rules of the Department by
electronic | 13 | | funds transfer. | 14 | | Before August 1 of each year beginning in 1993, the | 15 | | Department shall
notify all taxpayers required to make payments | 16 | | by electronic funds transfer.
All taxpayers required to make | 17 | | payments by electronic funds transfer shall
make those payments | 18 | | for a minimum of one year beginning on October 1. | 19 | | Any taxpayer not required to make payments by electronic | 20 | | funds transfer
may make payments by electronic funds transfer | 21 | | with the permission of the
Department. | 22 | | All taxpayers required to make payment by electronic funds | 23 | | transfer and
any taxpayers authorized to voluntarily make | 24 | | payments by electronic funds
transfer shall make those payments | 25 | | in the manner authorized by the Department. | 26 | | The Department shall adopt such rules as are necessary to |
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| 1 | | effectuate a
program of electronic funds transfer and the | 2 | | requirements of this Section. | 3 | | If the serviceman is otherwise required to file a monthly | 4 | | return and
if the serviceman's average monthly tax liability to | 5 | | the Department
does not exceed $200, the Department may | 6 | | authorize his returns to be
filed on a quarter annual basis, | 7 | | with the return for January, February
and March of a given year | 8 | | being due by April 20 of such year; with the
return for April, | 9 | | May and June of a given year being due by July 20 of
such year; | 10 | | with the return for July, August and September of a given
year | 11 | | being due by October 20 of such year, and with the return for
| 12 | | October, November and December of a given year being due by | 13 | | January 20
of the following year. | 14 | | If the serviceman is otherwise required to file a monthly | 15 | | or quarterly
return and if the serviceman's average monthly tax | 16 | | liability to the Department
does not exceed $50, the Department | 17 | | may authorize his returns to be
filed on an annual basis, with | 18 | | the return for a given year being due by
January 20 of the | 19 | | following year. | 20 | | Such quarter annual and annual returns, as to form and | 21 | | substance,
shall be subject to the same requirements as monthly | 22 | | returns. | 23 | | Notwithstanding any other provision in this Act concerning | 24 | | the time
within which a serviceman may file his return, in the | 25 | | case of any
serviceman who ceases to engage in a kind of | 26 | | business which makes him
responsible for filing returns under |
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| 1 | | this Act, such serviceman shall
file a final return under this | 2 | | Act with the Department not more than 1
month after | 3 | | discontinuing such business. | 4 | | Where a serviceman collects the tax with respect to the | 5 | | selling price of
property which he sells and the purchaser | 6 | | thereafter returns such
property and the serviceman refunds the | 7 | | selling price thereof to the
purchaser, such serviceman shall | 8 | | also refund, to the purchaser, the tax
so collected from the | 9 | | purchaser. When filing his return for the period
in which he | 10 | | refunds such tax to the purchaser, the serviceman may deduct
| 11 | | the amount of the tax so refunded by him to the purchaser from | 12 | | any other
Service Use Tax, Service Occupation Tax, retailers' | 13 | | occupation tax or
use tax which such serviceman may be required | 14 | | to pay or remit to the
Department, as shown by such return, | 15 | | provided that the amount of the tax
to be deducted shall | 16 | | previously have been remitted to the Department by
such | 17 | | serviceman. If the serviceman shall not previously have | 18 | | remitted
the amount of such tax to the Department, he shall be | 19 | | entitled to no
deduction hereunder upon refunding such tax to | 20 | | the purchaser. | 21 | | Any serviceman filing a return hereunder shall also include | 22 | | the total
tax upon the selling price of tangible personal | 23 | | property purchased for use
by him as an incident to a sale of | 24 | | service, and such serviceman shall remit
the amount of such tax | 25 | | to the Department when filing such return. | 26 | | If experience indicates such action to be practicable, the |
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| 1 | | Department
may prescribe and furnish a combination or joint | 2 | | return which will
enable servicemen, who are required to file | 3 | | returns hereunder and also
under the Service Occupation Tax | 4 | | Act, to furnish all the return
information required by both | 5 | | Acts on the one form. | 6 | | Where the serviceman has more than one business registered | 7 | | with the
Department under separate registration hereunder, | 8 | | such serviceman shall
not file each return that is due as a | 9 | | single return covering all such
registered businesses, but | 10 | | shall file separate returns for each such
registered business. | 11 | | Beginning January 1, 1990, each month the Department shall | 12 | | pay into
the State and Local Tax Reform Fund, a special fund in | 13 | | the State Treasury,
the net revenue realized for the preceding | 14 | | month from the 1% tax on sales
of food for human consumption | 15 | | which is to be consumed off the premises
where it is sold | 16 | | (other than alcoholic beverages, soft drinks and food
which has | 17 | | been prepared for immediate consumption) and prescription and
| 18 | | nonprescription medicines, drugs, medical appliances and | 19 | | insulin, urine
testing materials, syringes and needles used by | 20 | | diabetics. | 21 | | Beginning January 1, 1990, each month the Department shall | 22 | | pay into
the State and Local Sales Tax Reform Fund 20% of the | 23 | | net revenue realized
for the preceding month from the 6.25% | 24 | | general rate on transfers of
tangible personal property, other | 25 | | than tangible personal property which is
purchased outside | 26 | | Illinois at retail from a retailer and which is titled or
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| 1 | | registered by an agency of this State's government. | 2 | | Beginning August 1, 2000, each
month the Department shall | 3 | | pay into the
State and Local Sales Tax Reform Fund 100% of the | 4 | | net revenue realized for the
preceding
month from the 1.25% | 5 | | rate on the selling price of motor fuel and gasohol. | 6 | | Beginning October 1, 2009, each month the Department shall | 7 | | pay into the Capital Projects Fund an amount that is equal to | 8 | | an amount estimated by the Department to represent 80% of the | 9 | | net revenue realized for the preceding month from the sale of | 10 | | candy, grooming and hygiene products, and soft drinks that had | 11 | | been taxed at a rate of 1% prior to September 1, 2009 but that | 12 | | is now taxed at 6.25%. | 13 | | Of the remainder of the moneys received by the Department | 14 | | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | 15 | | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | 16 | | and after July 1,
1989, 3.8% thereof shall be paid into the | 17 | | Build Illinois Fund; provided,
however, that if in any fiscal | 18 | | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | 19 | | may be, of the moneys received by the Department and
required | 20 | | to be paid into the Build Illinois Fund pursuant to Section 3 | 21 | | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | 22 | | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | 23 | | Service Occupation Tax
Act, such Acts being hereinafter called | 24 | | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | 25 | | may be, of moneys being hereinafter called the
"Tax Act | 26 | | Amount", and (2) the amount transferred to the Build Illinois |
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| 1 | | Fund
from the State and Local Sales Tax Reform Fund shall be | 2 | | less than the
Annual Specified Amount (as defined in Section 3 | 3 | | of the Retailers'
Occupation Tax Act), an amount equal to the | 4 | | difference shall be immediately
paid into the Build Illinois | 5 | | Fund from other moneys received by the
Department pursuant to | 6 | | the Tax Acts; and further provided, that if on the
last | 7 | | business day of any month the sum of (1) the Tax Act Amount | 8 | | required
to be deposited into the Build Illinois Bond Account | 9 | | in the Build Illinois
Fund during such month and (2) the amount | 10 | | transferred during such month to
the Build Illinois Fund from | 11 | | the State and Local Sales Tax Reform Fund
shall have been less | 12 | | than 1/12 of the Annual Specified Amount, an amount
equal to | 13 | | the difference shall be immediately paid into the Build | 14 | | Illinois
Fund from other moneys received by the Department | 15 | | pursuant to the Tax Acts;
and, further provided, that in no | 16 | | event shall the payments required under
the preceding proviso | 17 | | result in aggregate payments into the Build Illinois
Fund | 18 | | pursuant to this clause (b) for any fiscal year in excess of | 19 | | the
greater of (i) the Tax Act Amount or (ii) the Annual | 20 | | Specified Amount for
such fiscal year; and, further provided, | 21 | | that the amounts payable into the
Build Illinois Fund under | 22 | | this clause (b) shall be payable only until such
time as the | 23 | | aggregate amount on deposit under each trust indenture securing
| 24 | | Bonds issued and outstanding pursuant to the Build Illinois | 25 | | Bond Act is
sufficient, taking into account any future | 26 | | investment income, to fully
provide, in accordance with such |
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| 1 | | indenture, for the defeasance of or the
payment of the | 2 | | principal of, premium, if any, and interest on the Bonds
| 3 | | secured by such indenture and on any Bonds expected to be | 4 | | issued thereafter
and all fees and costs payable with respect | 5 | | thereto, all as certified by
the Director of the
Bureau of the | 6 | | Budget (now Governor's Office of Management and Budget). If
on | 7 | | the last business day of
any month in which Bonds are | 8 | | outstanding pursuant to the Build Illinois
Bond Act, the | 9 | | aggregate of the moneys deposited in the Build Illinois Bond
| 10 | | Account in the Build Illinois Fund in such month shall be less | 11 | | than the
amount required to be transferred in such month from | 12 | | the Build Illinois
Bond Account to the Build Illinois Bond | 13 | | Retirement and Interest Fund
pursuant to Section 13 of the | 14 | | Build Illinois Bond Act, an amount equal to
such deficiency | 15 | | shall be immediately paid from other moneys received by the
| 16 | | Department pursuant to the Tax Acts to the Build Illinois Fund; | 17 | | provided,
however, that any amounts paid to the Build Illinois | 18 | | Fund in any fiscal
year pursuant to this sentence shall be | 19 | | deemed to constitute payments
pursuant to clause (b) of the | 20 | | preceding sentence and shall reduce the
amount otherwise | 21 | | payable for such fiscal year pursuant to clause (b) of the
| 22 | | preceding sentence. The moneys received by the Department | 23 | | pursuant to this
Act and required to be deposited into the | 24 | | Build Illinois Fund are subject
to the pledge, claim and charge | 25 | | set forth in Section 12 of the Build Illinois
Bond Act. | 26 | | Subject to payment of amounts into the Build Illinois Fund |
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| 1 | | as provided in
the preceding paragraph or in any amendment | 2 | | thereto hereafter enacted, the
following specified monthly | 3 | | installment of the amount requested in the
certificate of the | 4 | | Chairman of the Metropolitan Pier and Exposition
Authority | 5 | | provided under Section 8.25f of the State Finance Act, but not | 6 | | in
excess of the sums designated as "Total Deposit", shall be | 7 | | deposited in the
aggregate from collections under Section 9 of | 8 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 9 | | 9 of the Service Occupation Tax Act, and
Section 3 of the | 10 | | Retailers' Occupation Tax Act into the McCormick Place
| 11 | | Expansion Project Fund in the specified fiscal years. | |
12 | | Fiscal Year | | Total Deposit | |
13 | | 1993 | | $0 | |
14 | | 1994 | | 53,000,000 | |
15 | | 1995 | | 58,000,000 | |
16 | | 1996 | | 61,000,000 | |
17 | | 1997 | | 64,000,000 | |
18 | | 1998 | | 68,000,000 | |
19 | | 1999 | | 71,000,000 | |
20 | | 2000 | | 75,000,000 | |
21 | | 2001 | | 80,000,000 | |
22 | | 2002 | | 93,000,000 | |
23 | | 2003 | | 99,000,000 | |
24 | | 2004 | | 103,000,000 | |
25 | | 2005 | | 108,000,000 | |
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| 1 | | 2006 | | 113,000,000 | |
2 | | 2007 | | 119,000,000 | |
3 | | 2008 | | 126,000,000 | |
4 | | 2009 | | 132,000,000 | |
5 | | 2010 | | 139,000,000 | |
6 | | 2011 | | 146,000,000 | |
7 | | 2012 | | 153,000,000 | |
8 | | 2013 | | 161,000,000 | |
9 | | 2014 | | 170,000,000 | |
10 | | 2015 | | 179,000,000 | |
11 | | 2016 | | 189,000,000 | |
12 | | 2017 | | 199,000,000 | |
13 | | 2018 | | 210,000,000 | |
14 | | 2019 | | 221,000,000 | |
15 | | 2020 | | 233,000,000 | |
16 | | 2021 | | 246,000,000 | |
17 | | 2022 | | 260,000,000 | |
18 | | 2023 | | 275,000,000 | |
19 | | 2024 | | 275,000,000 | |
20 | | 2025 | | 275,000,000 | |
21 | | 2026 | | 279,000,000 | |
22 | | 2027 | | 292,000,000 | |
23 | | 2028 | | 307,000,000 | |
24 | | 2029 | | 322,000,000 | |
25 | | 2030 | | 338,000,000 | |
26 | | 2031 | | 350,000,000 | |
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| 1 | | 2032 | | 350,000,000 | |
2 | | and | | |
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3 | | each fiscal year | | |
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4 | | thereafter that bonds | | |
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5 | | are outstanding under | | |
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6 | | Section 13.2 of the | | |
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7 | | Metropolitan Pier and | | |
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8 | | Exposition Authority Act, | | |
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9 | | but not after fiscal year 2060. | | |
| 10 | | Beginning July 20, 1993 and in each month of each fiscal | 11 | | year thereafter,
one-eighth of the amount requested in the | 12 | | certificate of the Chairman of
the Metropolitan Pier and | 13 | | Exposition Authority for that fiscal year, less
the amount | 14 | | deposited into the McCormick Place Expansion Project Fund by | 15 | | the
State Treasurer in the respective month under subsection | 16 | | (g) of Section 13
of the Metropolitan Pier and Exposition | 17 | | Authority Act, plus cumulative
deficiencies in the deposits | 18 | | required under this Section for previous
months and years, | 19 | | shall be deposited into the McCormick Place Expansion
Project | 20 | | Fund, until the full amount requested for the fiscal year, but | 21 | | not
in excess of the amount specified above as "Total Deposit", | 22 | | has been deposited. | 23 | | Subject to payment of amounts into the Build Illinois Fund | 24 | | and the
McCormick Place Expansion Project Fund
pursuant to the | 25 | | preceding paragraphs or in any amendments thereto hereafter
| 26 | | enacted, beginning July 1, 1993, the Department shall each |
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| 1 | | month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | 2 | | the net revenue realized for the
preceding month from the 6.25% | 3 | | general rate on the selling price of tangible
personal | 4 | | property. | 5 | | Subject to payment of amounts into the Build Illinois Fund | 6 | | and the
McCormick Place Expansion Project Fund pursuant to the | 7 | | preceding paragraphs or
in any
amendments thereto hereafter | 8 | | enacted, beginning with the receipt of the first
report of | 9 | | taxes paid by an eligible business and continuing for a 25-year
| 10 | | period, the Department shall each month pay into the Energy | 11 | | Infrastructure
Fund 80% of the net revenue realized from the | 12 | | 6.25% general rate on the
selling price of Illinois-mined coal | 13 | | that was sold to an eligible business.
For purposes of this | 14 | | paragraph, the term "eligible business" means a new
electric | 15 | | generating facility certified pursuant to Section 605-332 of | 16 | | the
Department of Commerce and
Economic Opportunity Law of the | 17 | | Civil Administrative
Code of Illinois. | 18 | | Of the remainder of the All remaining moneys received by | 19 | | the Department pursuant to this
Act , 75% thereof shall be paid | 20 | | into the General Revenue Fund of the State Treasury and 25% | 21 | | shall be reserved in a special account and used only for the | 22 | | transfer to the Common School Fund as part of the monthly | 23 | | transfer from the General Revenue Fund in accordance with | 24 | | Section 8a of the State Finance Act . | 25 | | As soon as possible after the first day of each month, upon | 26 | | certification
of the Department of Revenue, the Comptroller |
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| 1 | | shall order transferred and
the Treasurer shall transfer from | 2 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 3 | | equal to 1.7% of 80% of the net revenue realized
under this Act | 4 | | for the second preceding month.
Beginning April 1, 2000, this | 5 | | transfer is no longer required
and shall not be made. | 6 | | Net revenue realized for a month shall be the revenue | 7 | | collected by the State
pursuant to this Act, less the amount | 8 | | paid out during that month as refunds
to taxpayers for | 9 | | overpayment of liability. | 10 | | (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | 11 | | eff. 5-27-10.) | 12 | | Section 15. The Service Occupation Tax Act is amended by | 13 | | changing Section 9 as follows: | 14 | | (35 ILCS 115/9) (from Ch. 120, par. 439.109) | 15 | | Sec. 9. Each serviceman required or authorized to collect | 16 | | the tax
herein imposed shall pay to the Department the amount | 17 | | of such tax at the
time when he is required to file his return | 18 | | for the period during which
such tax was collectible, less a | 19 | | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | 20 | | after January 1, 1990, or
$5 per calendar year, whichever is | 21 | | greater, which is allowed to reimburse
the serviceman for | 22 | | expenses incurred in collecting the tax, keeping
records, | 23 | | preparing and filing returns, remitting the tax and supplying | 24 | | data
to the Department on request. |
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| 1 | | Where such tangible personal property is sold under a | 2 | | conditional
sales contract, or under any other form of sale | 3 | | wherein the payment of
the principal sum, or a part thereof, is | 4 | | extended beyond the close of
the period for which the return is | 5 | | filed, the serviceman, in collecting
the tax may collect, for | 6 | | each tax return period, only the tax applicable
to the part of | 7 | | the selling price actually received during such tax return
| 8 | | period. | 9 | | Except as provided hereinafter in this Section, on or | 10 | | before the twentieth
day of each calendar month, such | 11 | | serviceman shall file a
return for the preceding calendar month | 12 | | in accordance with reasonable
rules and regulations to be | 13 | | promulgated by the Department of Revenue.
Such return shall be | 14 | | filed on a form prescribed by the Department and
shall contain | 15 | | such information as the Department may reasonably require. | 16 | | The Department may require returns to be filed on a | 17 | | quarterly basis.
If so required, a return for each calendar | 18 | | quarter shall be filed on or
before the twentieth day of the | 19 | | calendar month following the end of such
calendar quarter. The | 20 | | taxpayer shall also file a return with the
Department for each | 21 | | of the first two months of each calendar quarter, on or
before | 22 | | the twentieth day of the following calendar month, stating: | 23 | | 1. The name of the seller; | 24 | | 2. The address of the principal place of business from | 25 | | which he engages
in business as a serviceman in this State; | 26 | | 3. The total amount of taxable receipts received by him |
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| 1 | | during the
preceding calendar month, including receipts | 2 | | from charge and time sales,
but less all deductions allowed | 3 | | by law; | 4 | | 4. The amount of credit provided in Section 2d of this | 5 | | Act; | 6 | | 5. The amount of tax due; | 7 | | 5-5. The signature of the taxpayer; and | 8 | | 6. Such other reasonable information as the Department | 9 | | may
require. | 10 | | If a taxpayer fails to sign a return within 30 days after | 11 | | the proper notice
and demand for signature by the Department, | 12 | | the return shall be considered
valid and any amount shown to be | 13 | | due on the return shall be deemed assessed. | 14 | | Prior to October 1, 2003, and on and after September 1, | 15 | | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | 16 | | certification
from a purchaser in satisfaction
of Service Use | 17 | | Tax as provided in Section 3-70 of the
Service Use Tax Act if | 18 | | the purchaser provides
the
appropriate
documentation as | 19 | | required by Section 3-70 of the Service Use Tax Act.
A | 20 | | Manufacturer's Purchase Credit certification, accepted prior | 21 | | to October 1,
2003 or on or after September 1, 2004 by a | 22 | | serviceman as
provided in Section 3-70 of the Service Use Tax | 23 | | Act, may be used by that
serviceman to satisfy Service | 24 | | Occupation Tax liability in the amount claimed in
the | 25 | | certification, not to exceed 6.25% of the receipts subject to | 26 | | tax from a
qualifying purchase. A Manufacturer's Purchase |
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| 1 | | Credit reported on any
original or amended return
filed under
| 2 | | this Act after October 20, 2003 for reporting periods prior to | 3 | | September 1, 2004 shall be disallowed. Manufacturer's Purchase | 4 | | Credit reported on annual returns due on or after January 1, | 5 | | 2005 will be disallowed for periods prior to September 1, 2004.
| 6 | | No Manufacturer's
Purchase Credit may be used after September | 7 | | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | 8 | | imposed under this Act, including any audit liability. | 9 | | If the serviceman's average monthly tax liability to
the | 10 | | Department does not exceed $200, the Department may authorize | 11 | | his
returns to be filed on a quarter annual basis, with the | 12 | | return for
January, February and March of a given year being | 13 | | due by April 20 of
such year; with the return for April, May | 14 | | and June of a given year being
due by July 20 of such year; with | 15 | | the return for July, August and
September of a given year being | 16 | | due by October 20 of such year, and with
the return for | 17 | | October, November and December of a given year being due
by | 18 | | January 20 of the following year. | 19 | | If the serviceman's average monthly tax liability to
the | 20 | | Department does not exceed $50, the Department may authorize | 21 | | his
returns to be filed on an annual basis, with the return for | 22 | | a given year
being due by January 20 of the following year. | 23 | | Such quarter annual and annual returns, as to form and | 24 | | substance,
shall be subject to the same requirements as monthly | 25 | | returns. | 26 | | Notwithstanding any other provision in this Act concerning |
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| 1 | | the time within
which a serviceman may file his return, in the | 2 | | case of any serviceman who
ceases to engage in a kind of | 3 | | business which makes him responsible for filing
returns under | 4 | | this Act, such serviceman shall file a final return under this
| 5 | | Act with the Department not more than 1 month after | 6 | | discontinuing such
business. | 7 | | Beginning October 1, 1993, a taxpayer who has an average | 8 | | monthly tax
liability of $150,000 or more shall make all | 9 | | payments required by rules of the
Department by electronic | 10 | | funds transfer. Beginning October 1, 1994, a taxpayer
who has | 11 | | an average monthly tax liability of $100,000 or more shall make | 12 | | all
payments required by rules of the Department by electronic | 13 | | funds transfer.
Beginning October 1, 1995, a taxpayer who has | 14 | | an average monthly tax liability
of $50,000 or more shall make | 15 | | all payments required by rules of the Department
by electronic | 16 | | funds transfer. Beginning October 1, 2000, a taxpayer who has
| 17 | | an annual tax liability of $200,000 or more shall make all | 18 | | payments required by
rules of the Department by electronic | 19 | | funds transfer. The term "annual tax
liability" shall be the | 20 | | sum of the taxpayer's liabilities under this Act, and
under all | 21 | | other State and local occupation and use tax laws administered | 22 | | by the
Department, for the immediately preceding calendar year. | 23 | | The term "average
monthly tax liability" means
the sum of the | 24 | | taxpayer's liabilities under this Act, and under all other | 25 | | State
and local occupation and use tax laws administered by the | 26 | | Department, for the
immediately preceding calendar year |
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| 1 | | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 2 | | a tax liability in the
amount set forth in subsection (b) of | 3 | | Section 2505-210 of the Department of
Revenue Law shall make | 4 | | all payments required by rules of the Department by
electronic | 5 | | funds transfer. | 6 | | Before August 1 of each year beginning in 1993, the | 7 | | Department shall
notify all taxpayers required to make payments | 8 | | by electronic funds transfer.
All taxpayers required to make | 9 | | payments by electronic funds transfer shall make
those payments | 10 | | for a minimum of one year beginning on October 1. | 11 | | Any taxpayer not required to make payments by electronic | 12 | | funds transfer may
make payments by electronic funds transfer | 13 | | with the
permission of the Department. | 14 | | All taxpayers required to make payment by electronic funds | 15 | | transfer and
any taxpayers authorized to voluntarily make | 16 | | payments by electronic funds
transfer shall make those payments | 17 | | in the manner authorized by the Department. | 18 | | The Department shall adopt such rules as are necessary to | 19 | | effectuate a
program of electronic funds transfer and the | 20 | | requirements of this Section. | 21 | | Where a serviceman collects the tax with respect to the | 22 | | selling price of
tangible personal property which he sells and | 23 | | the purchaser thereafter returns
such tangible personal | 24 | | property and the serviceman refunds the
selling price thereof | 25 | | to the purchaser, such serviceman shall also refund,
to the | 26 | | purchaser, the tax so collected from the purchaser. When
filing |
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| 1 | | his return for the period in which he refunds such tax to the
| 2 | | purchaser, the serviceman may deduct the amount of the tax so | 3 | | refunded by
him to the purchaser from any other Service | 4 | | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | 5 | | Use Tax which such serviceman may be
required to pay or remit | 6 | | to the Department, as shown by such return,
provided that the | 7 | | amount of the tax to be deducted shall previously have
been | 8 | | remitted to the Department by such serviceman. If the | 9 | | serviceman shall
not previously have remitted the amount of | 10 | | such tax to the Department,
he shall be entitled to no | 11 | | deduction hereunder upon refunding such tax
to the purchaser. | 12 | | If experience indicates such action to be practicable, the | 13 | | Department
may prescribe and furnish a combination or joint | 14 | | return which will
enable servicemen, who are required to file | 15 | | returns
hereunder and also under the Retailers' Occupation Tax | 16 | | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | 17 | | the return
information required by all said Acts on the one | 18 | | form. | 19 | | Where the serviceman has more than one business
registered | 20 | | with the Department under separate registrations hereunder,
| 21 | | such serviceman shall file separate returns for each
registered | 22 | | business. | 23 | | Beginning January 1, 1990, each month the Department shall | 24 | | pay into
the Local Government Tax Fund the revenue realized for | 25 | | the
preceding month from the 1% tax on sales of food for human | 26 | | consumption
which is to be consumed off the premises where it |
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| 1 | | is sold (other than
alcoholic beverages, soft drinks and food | 2 | | which has been prepared for
immediate consumption) and | 3 | | prescription and nonprescription medicines,
drugs, medical | 4 | | appliances and insulin, urine testing materials, syringes
and | 5 | | needles used by diabetics. | 6 | | Beginning January 1, 1990, each month the Department shall | 7 | | pay into
the County and Mass Transit District Fund 4% of the | 8 | | revenue realized
for the preceding month from the 6.25% general | 9 | | rate. | 10 | | Beginning August 1, 2000, each
month the Department shall | 11 | | pay into the
County and Mass Transit District Fund 20% of the | 12 | | net revenue realized for the
preceding month from the 1.25% | 13 | | rate on the selling price of motor fuel and
gasohol. | 14 | | Beginning January 1, 1990, each month the Department shall | 15 | | pay into
the Local Government Tax Fund 16% of the revenue | 16 | | realized for the
preceding month from the 6.25% general rate on | 17 | | transfers of
tangible personal property. | 18 | | Beginning August 1, 2000, each
month the Department shall | 19 | | pay into the
Local Government Tax Fund 80% of the net revenue | 20 | | realized for the preceding
month from the 1.25% rate on the | 21 | | selling price of motor fuel and gasohol. | 22 | | Beginning October 1, 2009, each month the Department shall | 23 | | pay into the Capital Projects Fund an amount that is equal to | 24 | | an amount estimated by the Department to represent 80% of the | 25 | | net revenue realized for the preceding month from the sale of | 26 | | candy, grooming and hygiene products, and soft drinks that had |
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| 1 | | been taxed at a rate of 1% prior to September 1, 2009 but that | 2 | | is now taxed at 6.25%. | 3 | | Of the remainder of the moneys received by the Department | 4 | | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | 5 | | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | 6 | | and after July 1, 1989, 3.8% thereof
shall be paid into the | 7 | | Build Illinois Fund; provided, however, that if in
any fiscal | 8 | | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| 9 | | may be, of the moneys received by the Department and required | 10 | | to be paid
into the Build Illinois Fund pursuant to Section 3 | 11 | | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | 12 | | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | 13 | | Service Occupation Tax Act, such Acts
being hereinafter called | 14 | | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | 15 | | may be, of moneys being hereinafter called the "Tax Act
| 16 | | Amount", and (2) the amount transferred to the Build Illinois | 17 | | Fund from the
State and Local Sales Tax Reform Fund shall be | 18 | | less than the Annual
Specified Amount (as defined in Section 3 | 19 | | of the Retailers' Occupation Tax
Act), an amount equal to the | 20 | | difference shall be immediately paid into the
Build Illinois | 21 | | Fund from other moneys received by the Department pursuant
to | 22 | | the Tax Acts; and further provided, that if on the last | 23 | | business day of
any month the sum of (1) the Tax Act Amount | 24 | | required to be deposited into
the Build Illinois Account in the | 25 | | Build Illinois Fund during such month and
(2) the amount | 26 | | transferred during such month to the Build Illinois Fund
from |
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| 1 | | the State and Local Sales Tax Reform Fund shall have been less | 2 | | than
1/12 of the Annual Specified Amount, an amount equal to | 3 | | the difference
shall be immediately paid into the Build | 4 | | Illinois Fund from other moneys
received by the Department | 5 | | pursuant to the Tax Acts; and, further provided,
that in no | 6 | | event shall the payments required under the preceding proviso
| 7 | | result in aggregate payments into the Build Illinois Fund | 8 | | pursuant to this
clause (b) for any fiscal year in excess of | 9 | | the greater of (i) the Tax Act
Amount or (ii) the Annual | 10 | | Specified Amount for such fiscal year; and,
further provided, | 11 | | that the amounts payable into the Build Illinois Fund
under | 12 | | this clause (b) shall be payable only until such time as the
| 13 | | aggregate amount on deposit under each trust indenture securing | 14 | | Bonds
issued and outstanding pursuant to the Build Illinois | 15 | | Bond Act is
sufficient, taking into account any future | 16 | | investment income, to fully
provide, in accordance with such | 17 | | indenture, for the defeasance of or the
payment of the | 18 | | principal of, premium, if any, and interest on the Bonds
| 19 | | secured by such indenture and on any Bonds expected to be | 20 | | issued thereafter
and all fees and costs payable with respect | 21 | | thereto, all as certified by
the Director of the
Bureau of the | 22 | | Budget (now Governor's Office of Management and Budget). If
on | 23 | | the last business day of
any month in which Bonds are | 24 | | outstanding pursuant to the Build Illinois
Bond Act, the | 25 | | aggregate of the moneys deposited
in the Build Illinois Bond | 26 | | Account in the Build Illinois Fund in such month
shall be less |
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| 1 | | than the amount required to be transferred in such month from
| 2 | | the Build Illinois Bond Account to the Build Illinois Bond | 3 | | Retirement and
Interest Fund pursuant to Section 13 of the | 4 | | Build Illinois Bond Act, an
amount equal to such deficiency | 5 | | shall be immediately paid
from other moneys received by the | 6 | | Department pursuant to the Tax Acts
to the Build Illinois Fund; | 7 | | provided, however, that any amounts paid to the
Build Illinois | 8 | | Fund in any fiscal year pursuant to this sentence shall be
| 9 | | deemed to constitute payments pursuant to clause (b) of the | 10 | | preceding
sentence and shall reduce the amount otherwise | 11 | | payable for such fiscal year
pursuant to clause (b) of the | 12 | | preceding sentence. The moneys received by
the Department | 13 | | pursuant to this Act and required to be deposited into the
| 14 | | Build Illinois Fund are subject to the pledge, claim and charge | 15 | | set forth
in Section 12 of the Build Illinois Bond Act. | 16 | | Subject to payment of amounts into the Build Illinois Fund | 17 | | as provided in
the preceding paragraph or in any amendment | 18 | | thereto hereafter enacted, the
following specified monthly | 19 | | installment of the amount requested in the
certificate of the | 20 | | Chairman of the Metropolitan Pier and Exposition
Authority | 21 | | provided under Section 8.25f of the State Finance Act, but not | 22 | | in
excess of the sums designated as "Total Deposit", shall be | 23 | | deposited in the
aggregate from collections under Section 9 of | 24 | | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 25 | | 9 of the Service Occupation Tax Act, and
Section 3 of the | 26 | | Retailers' Occupation Tax Act into the McCormick Place
|
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| 1 | | Expansion Project Fund in the specified fiscal years. | |
2 | | Fiscal Year | | Total Deposit | |
3 | | 1993 | | $0 | |
4 | | 1994 | | 53,000,000 | |
5 | | 1995 | | 58,000,000 | |
6 | | 1996 | | 61,000,000 | |
7 | | 1997 | | 64,000,000 | |
8 | | 1998 | | 68,000,000 | |
9 | | 1999 | | 71,000,000 | |
10 | | 2000 | | 75,000,000 | |
11 | | 2001 | | 80,000,000 | |
12 | | 2002 | | 93,000,000 | |
13 | | 2003 | | 99,000,000 | |
14 | | 2004 | | 103,000,000 | |
15 | | 2005 | | 108,000,000 | |
16 | | 2006 | | 113,000,000 | |
17 | | 2007 | | 119,000,000 | |
18 | | 2008 | | 126,000,000 | |
19 | | 2009 | | 132,000,000 | |
20 | | 2010 | | 139,000,000 | |
21 | | 2011 | | 146,000,000 | |
22 | | 2012 | | 153,000,000 | |
23 | | 2013 | | 161,000,000 | |
24 | | 2014 | | 170,000,000 | |
25 | | 2015 | | 179,000,000 | |
|
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| 1 | | 2016 | | 189,000,000 | |
2 | | 2017 | | 199,000,000 | |
3 | | 2018 | | 210,000,000 | |
4 | | 2019 | | 221,000,000 | |
5 | | 2020 | | 233,000,000 | |
6 | | 2021 | | 246,000,000 | |
7 | | 2022 | | 260,000,000 | |
8 | | 2023 | | 275,000,000 | |
9 | | 2024 | | 275,000,000 | |
10 | | 2025 | | 275,000,000 | |
11 | | 2026 | | 279,000,000 | |
12 | | 2027 | | 292,000,000 | |
13 | | 2028 | | 307,000,000 | |
14 | | 2029 | | 322,000,000 | |
15 | | 2030 | | 338,000,000 | |
16 | | 2031 | | 350,000,000 | |
17 | | 2032 | | 350,000,000 | |
18 | | and | | |
|
19 | | each fiscal year | | |
|
20 | | thereafter that bonds | | |
|
21 | | are outstanding under | | |
|
22 | | Section 13.2 of the | | |
|
23 | | Metropolitan Pier and | | |
|
24 | | Exposition Authority Act, | | |
|
25 | | but not after fiscal year 2060. | | |
| 26 | | Beginning July 20, 1993 and in each month of each fiscal |
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| 1 | | year thereafter,
one-eighth of the amount requested in the | 2 | | certificate of the Chairman of
the Metropolitan Pier and | 3 | | Exposition Authority for that fiscal year, less
the amount | 4 | | deposited into the McCormick Place Expansion Project Fund by | 5 | | the
State Treasurer in the respective month under subsection | 6 | | (g) of Section 13
of the Metropolitan Pier and Exposition | 7 | | Authority Act, plus cumulative
deficiencies in the deposits | 8 | | required under this Section for previous
months and years, | 9 | | shall be deposited into the McCormick Place Expansion
Project | 10 | | Fund, until the full amount requested for the fiscal year, but | 11 | | not
in excess of the amount specified above as "Total Deposit", | 12 | | has been deposited. | 13 | | Subject to payment of amounts into the Build Illinois Fund | 14 | | and the
McCormick
Place Expansion Project Fund
pursuant to the | 15 | | preceding paragraphs or in any amendments thereto hereafter
| 16 | | enacted, beginning July 1, 1993, the Department shall each | 17 | | month pay into the
Illinois Tax Increment Fund 0.27% of 80% of | 18 | | the net revenue realized for the
preceding month from the 6.25% | 19 | | general rate on the selling price of tangible
personal | 20 | | property. | 21 | | Subject to payment of amounts into the Build Illinois Fund | 22 | | and the
McCormick Place Expansion Project Fund pursuant to the | 23 | | preceding paragraphs or in any
amendments thereto hereafter | 24 | | enacted, beginning with the receipt of the first
report of | 25 | | taxes paid by an eligible business and continuing for a 25-year
| 26 | | period, the Department shall each month pay into the Energy |
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| 1 | | Infrastructure
Fund 80% of the net revenue realized from the | 2 | | 6.25% general rate on the
selling price of Illinois-mined coal | 3 | | that was sold to an eligible business.
For purposes of this | 4 | | paragraph, the term "eligible business" means a new
electric | 5 | | generating facility certified pursuant to Section 605-332 of | 6 | | the
Department of Commerce and
Economic Opportunity Law of the | 7 | | Civil Administrative
Code of Illinois. | 8 | | Of the remainder of the Remaining moneys received by the | 9 | | Department pursuant to this
Act , 75% shall be paid into the | 10 | | General Revenue Fund of the State Treasury and 25% shall be | 11 | | reserved in a special account and used only for the transfer to | 12 | | the Common School Fund as part of the monthly transfer from the | 13 | | General Revenue Fund in accordance with Section 8a of the State | 14 | | Finance Act . | 15 | | The Department may, upon separate written notice to a | 16 | | taxpayer,
require the taxpayer to prepare and file with the | 17 | | Department on a form
prescribed by the Department within not | 18 | | less than 60 days after receipt
of the notice an annual | 19 | | information return for the tax year specified in
the notice. | 20 | | Such annual return to the Department shall include a
statement | 21 | | of gross receipts as shown by the taxpayer's last Federal | 22 | | income
tax return. If the total receipts of the business as | 23 | | reported in the
Federal income tax return do not agree with the | 24 | | gross receipts reported to
the Department of Revenue for the | 25 | | same period, the taxpayer shall attach
to his annual return a | 26 | | schedule showing a reconciliation of the 2
amounts and the |
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| 1 | | reasons for the difference. The taxpayer's annual
return to the | 2 | | Department shall also disclose the cost of goods sold by
the | 3 | | taxpayer during the year covered by such return, opening and | 4 | | closing
inventories of such goods for such year, cost of goods | 5 | | used from stock
or taken from stock and given away by the | 6 | | taxpayer during such year, pay
roll information of the | 7 | | taxpayer's business during such year and any
additional | 8 | | reasonable information which the Department deems would be
| 9 | | helpful in determining the accuracy of the monthly, quarterly | 10 | | or annual
returns filed by such taxpayer as hereinbefore | 11 | | provided for in this
Section. | 12 | | If the annual information return required by this Section | 13 | | is not
filed when and as required, the taxpayer shall be liable | 14 | | as follows: | 15 | | (i) Until January 1, 1994, the taxpayer shall be liable
| 16 | | for a penalty equal to 1/6 of 1% of the tax due from such | 17 | | taxpayer
under this Act during the period to be covered by | 18 | | the annual return
for each month or fraction of a month | 19 | | until such return is filed as
required, the penalty to be | 20 | | assessed and collected in the same manner
as any other | 21 | | penalty provided for in this Act. | 22 | | (ii) On and after January 1, 1994, the taxpayer shall | 23 | | be liable for a
penalty as described in Section 3-4 of the | 24 | | Uniform Penalty and Interest Act. | 25 | | The chief executive officer, proprietor, owner or highest | 26 | | ranking
manager shall sign the annual return to certify the |
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| 1 | | accuracy of the
information contained therein. Any person who | 2 | | willfully signs the
annual return containing false or | 3 | | inaccurate information shall be guilty
of perjury and punished | 4 | | accordingly. The annual return form prescribed
by the | 5 | | Department shall include a warning that the person signing the
| 6 | | return may be liable for perjury. | 7 | | The foregoing portion of this Section concerning the filing | 8 | | of an
annual information return shall not apply to a serviceman | 9 | | who is not
required to file an income tax return with the | 10 | | United States Government. | 11 | | As soon as possible after the first day of each month, upon | 12 | | certification
of the Department of Revenue, the Comptroller | 13 | | shall order transferred and
the Treasurer shall transfer from | 14 | | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 15 | | equal to 1.7% of 80% of the net revenue realized
under this Act | 16 | | for the second preceding month.
Beginning April 1, 2000, this | 17 | | transfer is no longer required
and shall not be made. | 18 | | Net revenue realized for a month shall be the revenue | 19 | | collected by the State
pursuant to this Act, less the amount | 20 | | paid out during that month as
refunds to taxpayers for | 21 | | overpayment of liability. | 22 | | For greater simplicity of administration, it shall be | 23 | | permissible for
manufacturers, importers and wholesalers whose | 24 | | products are sold by numerous
servicemen in Illinois, and who | 25 | | wish to do so, to
assume the responsibility for accounting and | 26 | | paying to the Department
all tax accruing under this Act with |
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| 1 | | respect to such sales, if the
servicemen who are affected do | 2 | | not make written objection to the
Department to this | 3 | | arrangement. | 4 | | (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898, | 5 | | eff. 5-27-10.) | 6 | | Section 20. The Hotel Operators' Occupation Tax Act is | 7 | | amended by changing Section 6 as follows:
| 8 | | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
| 9 | | Sec. 6. Except as provided hereinafter in this Section, on | 10 | | or before
the last day of each calendar month, every person | 11 | | engaged in the
business of renting, leasing or letting rooms in | 12 | | a hotel in this State
during the preceding calendar month shall | 13 | | file a return with the
Department, stating:
| 14 | | 1. The name of the operator;
| 15 | | 2. His residence address and the address of his | 16 | | principal place of
business and the address of the | 17 | | principal place of business (if that is
a different | 18 | | address) from which he engages in the business of renting,
| 19 | | leasing or letting rooms in a hotel in this State;
| 20 | | 3. Total amount of rental receipts received by him | 21 | | during the
preceding calendar month from renting, leasing | 22 | | or letting rooms during
such preceding calendar month;
| 23 | | 4. Total amount of rental receipts received by him | 24 | | during the
preceding calendar month from renting, leasing |
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| 1 | | or letting rooms to
permanent residents during such | 2 | | preceding calendar month;
| 3 | | 5. Total amount of other exclusions from gross rental | 4 | | receipts
allowed by this Act;
| 5 | | 6. Gross rental receipts which were received by him | 6 | | during the
preceding calendar month and upon the basis of | 7 | | which the tax is imposed;
| 8 | | 7. The amount of tax due;
| 9 | | 8. Such other reasonable information as the Department | 10 | | may require.
| 11 | | If the operator's average monthly tax liability to the | 12 | | Department
does not exceed $200, the Department may authorize | 13 | | his returns to be
filed on a quarter annual basis, with the | 14 | | return for January, February
and March of a given year being | 15 | | due by April 30 of such year; with the
return for April, May | 16 | | and June of a given year being due by July 31 of
such year; with | 17 | | the return for July, August and September of a given
year being | 18 | | due by October 31 of such year, and with the return for
| 19 | | October, November and December of a given year being due by | 20 | | January 31
of the following year.
| 21 | | If the operator's average monthly tax liability to the | 22 | | Department
does not exceed $50, the Department may authorize | 23 | | his returns to be
filed on an annual basis, with the return for | 24 | | a given year being due by
January 31 of the following year.
| 25 | | Such quarter annual and annual returns, as to form and | 26 | | substance,
shall be subject to the same requirements as monthly |
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| 1 | | returns.
| 2 | | Notwithstanding any other provision in this Act concerning | 3 | | the time
within which an operator may file his return, in the | 4 | | case of any
operator who ceases to engage in a kind of business | 5 | | which makes him
responsible for filing returns under this Act, | 6 | | such operator shall file
a final return under this Act with the | 7 | | Department not more than 1 month
after discontinuing such | 8 | | business.
| 9 | | Where the same person has more than 1 business registered | 10 | | with the
Department under separate registrations under this | 11 | | Act, such person
shall not file each return that is due as a | 12 | | single return covering all
such registered businesses, but | 13 | | shall file separate returns for each
such registered business.
| 14 | | In his return, the operator shall determine the value of | 15 | | any
consideration other than money received by him in | 16 | | connection with the
renting, leasing or letting of rooms in the | 17 | | course of his business and
he shall include such value in his | 18 | | return. Such determination shall be
subject to review and | 19 | | revision by the Department in the manner
hereinafter provided | 20 | | for the correction of returns.
| 21 | | Where the operator is a corporation, the return filed on | 22 | | behalf of
such corporation shall be signed by the president, | 23 | | vice-president,
secretary or treasurer or by the properly | 24 | | accredited agent of such
corporation.
| 25 | | The person filing the return herein provided for shall, at | 26 | | the time of
filing such return, pay to the Department the |
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| 1 | | amount of tax herein imposed.
The operator filing the return | 2 | | under this Section shall, at the time of
filing such return, | 3 | | pay to the Department the amount of tax imposed by this
Act | 4 | | less a discount of 2.1% or $25 per calendar year, whichever is | 5 | | greater,
which is allowed to reimburse the operator for the | 6 | | expenses incurred in
keeping records, preparing and filing | 7 | | returns, remitting the tax and
supplying data to the Department | 8 | | on request.
| 9 | | There shall be deposited in the Build Illinois Fund in the | 10 | | State
Treasury for each State fiscal year 40% of the amount of | 11 | | total
net proceeds from the tax imposed by subsection (a) of | 12 | | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | 13 | | in the Illinois
Sports Facilities Fund and credited to the | 14 | | Subsidy Account each fiscal
year by making monthly deposits in | 15 | | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in | 16 | | such deposits for prior months, and an
additional $8,000,000 | 17 | | shall be deposited in the Illinois Sports Facilities
Fund and | 18 | | credited to the Advance Account each fiscal year by making | 19 | | monthly
deposits in the amount of 1/8 of $8,000,000 plus any | 20 | | cumulative deficiencies
in such deposits for prior months; | 21 | | provided, that for fiscal years ending
after June 30, 2001, the | 22 | | amount to be so deposited into the Illinois
Sports Facilities | 23 | | Fund and credited to the Advance Account each fiscal year
shall | 24 | | be increased from $8,000,000 to the then applicable Advance | 25 | | Amount and
the required monthly deposits beginning with July | 26 | | 2001 shall be in the amount
of 1/8 of the then applicable |
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| 1 | | Advance Amount plus any cumulative deficiencies
in those | 2 | | deposits for prior months. (The deposits of the additional | 3 | | $8,000,000
or the then applicable Advance Amount, as | 4 | | applicable,
during each fiscal year shall be treated as | 5 | | advances
of funds to the Illinois Sports Facilities Authority | 6 | | for its corporate
purposes to the extent paid to the Authority | 7 | | or its trustee and shall be
repaid into the General Revenue | 8 | | Fund in the State Treasury by the State
Treasurer on behalf of | 9 | | the Authority pursuant to Section 19 of the Illinois
Sports | 10 | | Facilities Authority Act, as amended. If in any fiscal year the | 11 | | full
amount of the then applicable Advance Amount
is not repaid | 12 | | into the General Revenue Fund, then the deficiency shall be | 13 | | paid
from the amount in the Local Government Distributive Fund | 14 | | that would otherwise
be allocated to the City of Chicago under | 15 | | the State Revenue Sharing Act.)
| 16 | | For purposes of the foregoing paragraph, the term "Advance | 17 | | Amount"
means, for fiscal year 2002, $22,179,000, and for | 18 | | subsequent fiscal years
through fiscal year 2032, 105.615% of | 19 | | the Advance Amount for the immediately
preceding fiscal year, | 20 | | rounded up to the nearest $1,000 , provided however, that for | 21 | | State fiscal year 2012 and following, the Advance Amount in any | 22 | | State fiscal year shall not exceed the lesser of (i) the amount | 23 | | certified under Section 8.25-4 of the State Finance Act for | 24 | | that State fiscal year minus $10,000,000 or (ii) the amount | 25 | | appropriated to the Illinois Sports Facilities Authority out of | 26 | | the Illinois Sports Facilities Fund for that State fiscal year .
|
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| 1 | | Of the remaining 60% of the amount of total net proceeds | 2 | | prior to August 1, 2011 from the tax
imposed by subsection (a) | 3 | | of Section 3 after all required deposits in the
Illinois Sports | 4 | | Facilities Fund, the amount equal to 8% of the net revenue
| 5 | | realized from this Act plus an amount equal to
8% of the net | 6 | | revenue realized from any tax imposed under Section 4.05 of the
| 7 | | Chicago World's Fair-1992 Authority Act during the preceding | 8 | | month shall be
deposited in the Local Tourism Fund each month | 9 | | for purposes authorized by
Section 605-705 of the Department of | 10 | | Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of | 11 | | the remaining 60% of the amount of total net proceeds beginning | 12 | | on August 1, 2011 from the tax imposed by subsection (a) of | 13 | | Section 3 after all required deposits in the Illinois Sports | 14 | | Facilities Fund, an amount equal to 8% of the net revenue | 15 | | realized from this Act plus an amount equal to 8% of the net | 16 | | revenue realized from any tax imposed under Section 4.05 of the | 17 | | Chicago World's Fair-1992 Authority Act during the preceding | 18 | | month shall be deposited as follows: 18% of such amount shall | 19 | | be deposited into the Chicago Travel Industry Promotion Fund | 20 | | for the purposes described in subsection (n) of Section 5 of | 21 | | the Metropolitan Pier and Exposition Authority Act and the | 22 | | remaining 82% of such amount shall be deposited into the Local | 23 | | Tourism Fund each month for purposes authorized by Section | 24 | | 605-705 of the Department of Commerce and Economic Opportunity | 25 | | Law. Beginning on August 1, 1999 and ending on July 31, 2011, | 26 | | an amount equal to 4.5% of the net revenue
realized from the |
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| 1 | | Hotel Operators' Occupation Tax Act during the preceding
month | 2 | | shall be deposited into the International Tourism Fund for the | 3 | | purposes
authorized in Section 605-707 of the Department of | 4 | | Commerce
and Economic Opportunity Law. Beginning on August 1, | 5 | | 2011, an amount equal to 4.5% of the net revenue realized from | 6 | | this Act during the preceding month shall be deposited as | 7 | | follows: 55% of such amount shall be deposited into the Chicago | 8 | | Travel Industry Promotion Fund for the purposes described in | 9 | | subsection (n) of Section 5 of the Metropolitan Pier and | 10 | | Exposition Authority Act and the remaining 45% of such amount | 11 | | deposited into the International Tourism Fund for the purposes | 12 | | authorized in Section 605-707 of the Department of Commerce and | 13 | | Economic Opportunity Law. "Net
revenue realized for a month" | 14 | | means the revenue collected by the State under
that Act during | 15 | | the previous month less the amount paid out during that same
| 16 | | month as refunds to taxpayers for overpayment of liability | 17 | | under that Act.
| 18 | | After making all these deposits, all other proceeds of the | 19 | | tax imposed under
subsection (a) of Section 3 shall be | 20 | | deposited in the General Revenue Fund in
the State Treasury. | 21 | | All moneys received by the Department from the additional
tax | 22 | | imposed under subsection (b) of Section 3 shall be deposited | 23 | | into the Build
Illinois Fund in the State Treasury.
| 24 | | The Department may, upon separate written notice to a | 25 | | taxpayer, require
the taxpayer to prepare and file with the | 26 | | Department on a form prescribed
by the Department within not |
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| 1 | | less than 60 days after receipt of the notice
an annual | 2 | | information return for the tax year specified in the notice.
| 3 | | Such annual return to the Department shall include a statement | 4 | | of gross
receipts as shown by the operator's last State income | 5 | | tax return. If the
total receipts of the business as reported | 6 | | in the State income tax return
do not agree with the gross | 7 | | receipts reported to the Department for the
same period, the | 8 | | operator shall attach to his annual information return a
| 9 | | schedule showing a reconciliation of the 2 amounts and the | 10 | | reasons for the
difference. The operator's annual information | 11 | | return to the Department
shall also disclose pay roll | 12 | | information of the operator's business during
the year covered | 13 | | by such return and any additional reasonable information
which | 14 | | the Department deems would be helpful in determining the | 15 | | accuracy of
the monthly, quarterly or annual tax returns by | 16 | | such operator as
hereinbefore provided for in this Section.
| 17 | | If the annual information return required by this Section | 18 | | is not filed
when and as required the taxpayer shall be liable | 19 | | for a penalty in an
amount determined in accordance with | 20 | | Section 3-4 of the Uniform Penalty and
Interest Act until such | 21 | | return is filed as required, the penalty to be
assessed and | 22 | | collected in the same manner as any other penalty provided
for | 23 | | in this Act.
| 24 | | The chief executive officer, proprietor, owner or highest | 25 | | ranking manager
shall sign the annual return to certify the | 26 | | accuracy of the information
contained therein. Any person who |
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| 1 | | willfully signs the annual return containing
false or | 2 | | inaccurate information shall be guilty of perjury and punished
| 3 | | accordingly. The annual return form prescribed by the | 4 | | Department shall
include a warning that the person signing the | 5 | | return may be liable for perjury.
| 6 | | The foregoing portion of this Section concerning the filing | 7 | | of an annual
information return shall not apply to an operator | 8 | | who is not required to
file an income tax return with the | 9 | | United States Government.
| 10 | | (Source: P.A. 97-617, eff. 10-26-11.)
| 11 | | (35 ILCS 200/8-55 rep.)
| 12 | | Section 30. The Property Tax Code is amended by repealing | 13 | | Section 8-55. | 14 | | Section 35. The Local Mass Transit District Act is amended | 15 | | by changing Section 5.01 as follows:
| 16 | | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
| 17 | | Sec. 5.01. Metro East Mass Transit District; use and | 18 | | occupation taxes.
| 19 | | (a) The Board of Trustees of any Metro East Mass Transit
| 20 | | District may, by ordinance adopted with the concurrence of | 21 | | two-thirds of
the then trustees, impose throughout the District | 22 | | any or all of the taxes and
fees provided in this Section. All | 23 | | taxes and fees imposed under this Section
shall be used only |
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| 1 | | for public mass transportation systems, and the amount used
to | 2 | | provide mass transit service to unserved areas of the District | 3 | | shall be in
the same proportion to the total proceeds as the | 4 | | number of persons residing in
the unserved areas is to the | 5 | | total population of the District. Except as
otherwise provided | 6 | | in this Act, taxes imposed under
this Section and civil | 7 | | penalties imposed incident thereto shall be
collected and | 8 | | enforced by the State Department of Revenue.
The Department | 9 | | shall have the power to administer and enforce the taxes
and to | 10 | | determine all rights for refunds for erroneous payments of the | 11 | | taxes.
| 12 | | (b) The Board may impose a Metro East Mass Transit District | 13 | | Retailers'
Occupation Tax upon all persons engaged in the | 14 | | business of selling tangible
personal property at retail in the | 15 | | district at a rate of 1/4 of 1%, or as
authorized under | 16 | | subsection (d-5) of this Section, of the
gross receipts from | 17 | | the sales made in the course of such business within
the | 18 | | district. The tax imposed under this Section and all civil
| 19 | | penalties that may be assessed as an incident thereof shall be | 20 | | collected
and enforced by the State Department of Revenue. The | 21 | | Department shall have
full power to administer and enforce this | 22 | | Section; to collect all taxes
and penalties so collected in the | 23 | | manner hereinafter provided; and to determine
all rights to | 24 | | credit memoranda arising on account of the erroneous payment
of | 25 | | tax or penalty hereunder. In the administration of, and | 26 | | compliance with,
this Section, the Department and persons who |
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| 1 | | are subject to this Section
shall have the same rights, | 2 | | remedies, privileges, immunities, powers and
duties, and be | 3 | | subject to the same conditions, restrictions, limitations,
| 4 | | penalties, exclusions, exemptions and definitions of terms and | 5 | | employ
the same modes of procedure, as are prescribed in | 6 | | Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 | 7 | | (in respect to all provisions
therein other than the State rate | 8 | | of tax), 2c, 3 (except as to the
disposition of taxes and | 9 | | penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, | 10 | | 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of
the | 11 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | 12 | | Penalty
and Interest Act, as fully as if those provisions were | 13 | | set forth herein.
| 14 | | Persons subject to any tax imposed under the Section may | 15 | | reimburse
themselves for their seller's tax liability | 16 | | hereunder by separately stating
the tax as an additional | 17 | | charge, which charge may be stated in combination,
in a single | 18 | | amount, with State taxes that sellers are required to collect
| 19 | | under the Use Tax Act, in accordance with such bracket | 20 | | schedules as the
Department may prescribe.
| 21 | | Whenever the Department determines that a refund should be | 22 | | made under this
Section to a claimant instead of issuing a | 23 | | credit memorandum, the Department
shall notify the State | 24 | | Comptroller, who shall cause the warrant to be drawn
for the | 25 | | amount specified, and to the person named, in the notification
| 26 | | from the Department. The refund shall be paid by the State |
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| 1 | | Treasurer out
of the Metro East Mass Transit District tax fund | 2 | | established under
paragraph (h)
of this Section.
| 3 | | If a tax is imposed under this subsection (b), a tax shall | 4 | | also be
imposed under subsections (c) and (d) of this Section.
| 5 | | For the purpose of determining whether a tax authorized | 6 | | under this Section
is applicable, a retail sale, by a producer | 7 | | of coal or other mineral mined
in Illinois, is a sale at retail | 8 | | at the place where the coal or other mineral
mined in Illinois | 9 | | is extracted from the earth. This paragraph does not
apply to | 10 | | coal or other mineral when it is delivered or shipped by the | 11 | | seller
to the purchaser at a point outside Illinois so that the | 12 | | sale is exempt
under the Federal Constitution as a sale in | 13 | | interstate or foreign commerce.
| 14 | | No tax shall be imposed or collected under this subsection | 15 | | on the sale of a motor vehicle in this State to a resident of | 16 | | another state if that motor vehicle will not be titled in this | 17 | | State.
| 18 | | Nothing in this Section shall be construed to authorize the | 19 | | Metro East
Mass Transit District to impose a tax upon the | 20 | | privilege of engaging in any
business which under the | 21 | | Constitution of the United States may not be made
the subject | 22 | | of taxation by this State.
| 23 | | (c) If a tax has been imposed under subsection (b), a Metro | 24 | | East Mass
Transit District Service Occupation Tax shall
also be | 25 | | imposed upon all persons engaged, in the district, in the | 26 | | business
of making sales of service, who, as an incident to |
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| 1 | | making those sales of
service, transfer tangible personal | 2 | | property within the District, either in
the form of tangible | 3 | | personal property or in the form of real estate as an
incident | 4 | | to a sale of service. The tax rate shall be 1/4%, or as | 5 | | authorized
under subsection (d-5) of this Section, of the | 6 | | selling
price of tangible personal property so transferred | 7 | | within the district.
The tax imposed under this paragraph 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 Department shall have full power to
administer and | 11 | | enforce this paragraph; to collect all taxes and penalties
due | 12 | | hereunder; to dispose of taxes and penalties so collected in | 13 | | the manner
hereinafter provided; and to determine all rights to | 14 | | credit memoranda
arising on account of the erroneous payment of | 15 | | tax or penalty hereunder.
In the administration of, and | 16 | | compliance with this paragraph, the
Department and persons who | 17 | | are subject to this paragraph shall have the
same rights, | 18 | | remedies, privileges, immunities, powers and duties, and be
| 19 | | subject to the same conditions, restrictions, limitations, | 20 | | penalties,
exclusions, exemptions and definitions of terms and | 21 | | employ the same modes
of procedure as are prescribed in | 22 | | Sections 1a-1, 2 (except that the
reference to State in the | 23 | | definition of supplier maintaining a place of
business in this | 24 | | State shall mean the Authority), 2a, 3 through
3-50 (in respect | 25 | | to all provisions therein other than the State rate of
tax), 4 | 26 | | (except that the reference to the State shall be to the |
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| 1 | | Authority),
5, 7, 8 (except that the jurisdiction to which the | 2 | | tax shall be a debt to
the extent indicated in that Section 8 | 3 | | shall be the District), 9 (except as
to the disposition of | 4 | | taxes and penalties collected, and except that
the returned | 5 | | merchandise credit for this tax may not be taken against any
| 6 | | State tax), 10, 11, 12 (except the reference therein to Section | 7 | | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | 8 | | reference to the State
shall mean the District), the first | 9 | | paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service | 10 | | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and | 11 | | Interest Act, as fully as if those provisions were
set forth | 12 | | herein.
| 13 | | Persons subject to any tax imposed under the authority | 14 | | granted in
this paragraph may reimburse themselves for their | 15 | | serviceman's tax liability
hereunder by separately stating the | 16 | | tax as an additional charge, which
charge may be stated in | 17 | | combination, in a single amount, with State tax
that servicemen | 18 | | are authorized to collect under the Service Use Tax Act, in
| 19 | | accordance with such bracket schedules as the Department may | 20 | | prescribe.
| 21 | | Whenever the Department determines that a refund should be | 22 | | made under this
paragraph to a claimant instead of issuing a | 23 | | credit memorandum, the Department
shall notify the State | 24 | | Comptroller, who shall cause the warrant to be drawn
for the | 25 | | amount specified, and to the person named, in the notification
| 26 | | from the Department. The refund shall be paid by the State |
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| 1 | | Treasurer out
of the Metro East Mass Transit District tax fund | 2 | | established under
paragraph (h)
of this Section.
| 3 | | Nothing in this paragraph shall be construed to authorize | 4 | | the District
to impose a tax upon the privilege of engaging in | 5 | | any business which under
the Constitution of the United States | 6 | | may not be made the subject of taxation
by the State.
| 7 | | (d) If a tax has been imposed under subsection (b), a Metro | 8 | | East Mass
Transit District Use Tax shall
also be imposed upon | 9 | | the privilege of using, in the district, any item of
tangible | 10 | | personal property that is purchased outside the district at
| 11 | | retail from a retailer, and that is titled or registered with | 12 | | an agency of
this State's government, at a rate of 1/4%, or as | 13 | | authorized under subsection
(d-5) of this Section, of the | 14 | | selling price of the
tangible personal property within the | 15 | | District, as "selling price" is
defined in the Use Tax Act. The | 16 | | tax shall be collected from persons whose
Illinois address for | 17 | | titling or registration purposes is given as being in
the | 18 | | District. The tax shall be collected by the Department of | 19 | | Revenue for
the Metro East Mass Transit District. The tax must | 20 | | be paid to the State,
or an exemption determination must be | 21 | | obtained from the Department of
Revenue, before the title or | 22 | | certificate of registration for the property
may be issued. The | 23 | | tax or proof of exemption may be transmitted to the
Department | 24 | | by way of the State agency with which, or the State officer | 25 | | with
whom, the tangible personal property must be titled or | 26 | | registered if the
Department and the State agency or State |
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| 1 | | officer determine that this
procedure will expedite the | 2 | | processing of applications for title or
registration.
| 3 | | The Department shall have full power to administer and | 4 | | enforce this
paragraph; to collect all taxes, penalties and | 5 | | interest due hereunder; to
dispose of taxes, penalties and | 6 | | interest so collected in the manner
hereinafter provided; and | 7 | | to determine all rights to credit memoranda or
refunds arising | 8 | | on account of the erroneous payment of tax, penalty or
interest | 9 | | hereunder. In the administration of, and compliance with, this
| 10 | | paragraph, the Department and persons who are subject to this | 11 | | paragraph
shall have the same rights, remedies, privileges, | 12 | | immunities, powers and
duties, and be subject to the same | 13 | | conditions, restrictions, limitations,
penalties, exclusions, | 14 | | exemptions and definitions of terms
and employ the same modes | 15 | | of procedure, as are prescribed in Sections 2
(except the | 16 | | definition of "retailer maintaining a place of business in this
| 17 | | State"), 3 through 3-80 (except provisions pertaining to the | 18 | | State rate
of tax, and except provisions concerning collection | 19 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, | 20 | | 19 (except the portions pertaining
to claims by retailers and | 21 | | except the last paragraph concerning refunds),
20, 21 and 22 of | 22 | | the Use Tax Act and Section 3-7 of the Uniform Penalty
and | 23 | | Interest Act, that are not inconsistent with this
paragraph, as | 24 | | fully as if those provisions were set forth herein.
| 25 | | Whenever the Department determines that a refund should be | 26 | | made under this
paragraph to a claimant instead of issuing a |
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| 1 | | credit memorandum, the Department
shall notify the State | 2 | | Comptroller, who shall cause the order
to be drawn for the | 3 | | amount specified, and to the person named, in the
notification | 4 | | from the Department. The refund shall be paid by the State
| 5 | | Treasurer out of the Metro East Mass Transit District tax fund | 6 | | established
under paragraph (h)
of this Section.
| 7 | | (d-5) (A) The county board of any county participating in | 8 | | the Metro
East Mass Transit District may authorize, by | 9 | | ordinance, a
referendum on the question of whether the tax | 10 | | rates for the
Metro East Mass Transit District Retailers' | 11 | | Occupation Tax, the
Metro East Mass Transit District Service | 12 | | Occupation Tax, and the
Metro East Mass Transit District Use | 13 | | Tax for
the District should be increased from 0.25% to 0.75%.
| 14 | | Upon adopting the ordinance, the county
board shall certify the | 15 | | proposition to the proper election officials who shall
submit | 16 | | the proposition to the voters of the District at the next | 17 | | election,
in accordance with the general election law.
| 18 | | The proposition shall be in substantially the following | 19 | | form:
| 20 | | Shall the tax rates for the Metro East Mass Transit | 21 | | District Retailers'
Occupation Tax, the Metro East Mass | 22 | | Transit District Service Occupation Tax,
and the Metro East | 23 | | Mass Transit District Use Tax be increased from 0.25% to
| 24 | | 0.75%?
| 25 | | (B) Two thousand five hundred electors of any Metro East | 26 | | Mass Transit
District may petition the Chief Judge of the |
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| 1 | | Circuit Court, or any judge of
that Circuit designated by the | 2 | | Chief Judge, in which that District is located
to cause to be | 3 | | submitted to a vote of the electors the question whether the | 4 | | tax
rates for the Metro East Mass Transit District Retailers' | 5 | | Occupation Tax, the
Metro East Mass Transit District Service | 6 | | Occupation Tax, and the Metro East
Mass Transit District Use | 7 | | Tax for the District should be increased from 0.25%
to 0.75%.
| 8 | | Upon submission of such petition the court shall set a date | 9 | | not less than 10
nor more than 30 days thereafter for a hearing | 10 | | on the sufficiency thereof.
Notice of the filing of such | 11 | | petition and of such date shall be given in
writing to the | 12 | | District and the County Clerk at least 7 days before the date | 13 | | of
such hearing.
| 14 | | If such petition is found sufficient, the court shall enter | 15 | | an order to
submit that proposition at the next election, in | 16 | | accordance with general
election law.
| 17 | | The form of the petition shall be in substantially the | 18 | | following form: To the
Circuit Court of the County of (name of | 19 | | county):
| 20 | | We, the undersigned electors of the (name of transit | 21 | | district),
respectfully petition your honor to submit to a | 22 | | vote of the electors of (name
of transit district) the | 23 | | following proposition:
| 24 | | Shall the tax rates for the Metro East Mass Transit | 25 | | District Retailers'
Occupation Tax, the Metro East Mass | 26 | | Transit District Service Occupation Tax,
and the Metro East |
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| 1 | | Mass Transit District Use Tax be increased from 0.25% to
| 2 | | 0.75%?
| 3 | | Name Address, with Street and Number.
| |
4 | | ...................... | ........................................ | |
5 | | ...................... | ........................................ |
|
6 | | (C) The votes shall be recorded as "YES" or "NO". If a | 7 | | majority of all
votes
cast on the proposition are for the | 8 | | increase in
the tax rates, the Metro East Mass Transit District | 9 | | shall begin imposing the
increased rates in the District, and
| 10 | | the Department of Revenue shall begin collecting the increased | 11 | | amounts, as
provided under this Section.
An ordinance imposing | 12 | | or discontinuing a tax hereunder or effecting a change
in the | 13 | | rate thereof shall be adopted and a certified copy thereof | 14 | | filed with
the Department on or before the first day of | 15 | | October, whereupon the Department
shall proceed to administer | 16 | | and enforce this Section as of the first day of
January next | 17 | | following the adoption and filing, or on or before the first | 18 | | day
of April, whereupon the Department shall proceed to | 19 | | administer and enforce this
Section as of the first day of July | 20 | | next following the adoption and filing.
| 21 | | (D) If the voters have approved a referendum under this | 22 | | subsection,
before
November 1, 1994, to
increase the tax rate | 23 | | under this subsection, the Metro East Mass Transit
District | 24 | | Board of Trustees may adopt by a majority vote an ordinance at | 25 | | any
time
before January 1, 1995 that excludes from the rate | 26 | | increase tangible personal
property that is titled or |
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| 1 | | registered with an
agency of this State's government.
The | 2 | | ordinance excluding titled or
registered tangible personal | 3 | | property from the rate increase must be filed with
the | 4 | | Department at least 15 days before its effective date.
At any | 5 | | time after adopting an ordinance excluding from the rate | 6 | | increase
tangible personal property that is titled or | 7 | | registered with an agency of this
State's government, the Metro | 8 | | East Mass Transit District Board of Trustees may
adopt an | 9 | | ordinance applying the rate increase to that tangible personal
| 10 | | property. The ordinance shall be adopted, and a certified copy | 11 | | of that
ordinance shall be filed with the Department, on or | 12 | | before October 1, whereupon
the Department shall proceed to | 13 | | administer and enforce the rate increase
against tangible | 14 | | personal property titled or registered with an agency of this
| 15 | | State's government as of the following January
1. After | 16 | | December 31, 1995, any reimposed rate increase in effect under | 17 | | this
subsection shall no longer apply to tangible personal | 18 | | property titled or
registered with an agency of this State's | 19 | | government. Beginning January 1,
1996, the Board of Trustees of | 20 | | any Metro East Mass Transit
District may never reimpose a | 21 | | previously excluded tax rate increase on tangible
personal | 22 | | property titled or registered with an agency of this State's
| 23 | | government.
After July 1, 2004, if the voters have approved a | 24 | | referendum under this
subsection to increase the tax rate under | 25 | | this subsection, the Metro East Mass
Transit District Board of | 26 | | Trustees may adopt by a majority vote an ordinance
that |
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| 1 | | excludes from the rate increase tangible personal property that | 2 | | is titled
or registered with an agency of this State's | 3 | | government. The ordinance excluding titled or registered | 4 | | tangible personal property from the rate increase shall be
| 5 | | adopted, and a certified copy of that ordinance shall be filed | 6 | | with the
Department on or before October 1, whereupon the | 7 | | Department shall administer and enforce this exclusion from the | 8 | | rate increase as of the
following January 1, or on or before | 9 | | April 1, whereupon the Department shall
administer and enforce | 10 | | this exclusion from the rate increase as of the
following July | 11 | | 1. The Board of Trustees of any Metro East Mass Transit | 12 | | District
may never
reimpose a previously excluded tax rate | 13 | | increase on tangible personal property
titled or registered | 14 | | with an agency of this State's government.
| 15 | | (d-6) If the Board of Trustees of any Metro East Mass | 16 | | Transit District has
imposed a rate increase under subsection | 17 | | (d-5) and filed an
ordinance with the Department of Revenue | 18 | | excluding titled property from the
higher rate, then that Board | 19 | | may, by ordinance adopted with
the concurrence of two-thirds of | 20 | | the then trustees, impose throughout the
District a fee. The | 21 | | fee on the excluded property shall not exceed $20 per
retail | 22 | | transaction or an
amount
equal to the amount of tax excluded, | 23 | | whichever is less, on
tangible personal property that is titled | 24 | | or registered with an agency of this
State's government. | 25 | | Beginning July 1, 2004, the fee shall apply only to
titled | 26 | | property that is subject to either the Metro East Mass Transit |
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| 1 | | District
Retailers' Occupation Tax or the Metro East Mass | 2 | | Transit District Service
Occupation Tax. No fee shall be | 3 | | imposed or collected under this subsection on the sale of a | 4 | | motor vehicle in this State to a resident of another state if | 5 | | that motor vehicle will not be titled in this State.
| 6 | | (d-7) Until June 30, 2004, if a fee has been imposed under | 7 | | subsection
(d-6), a fee shall also
be imposed upon the | 8 | | privilege of using, in the district, any item of tangible
| 9 | | personal property that is titled or registered with any agency | 10 | | of this State's
government, in an amount equal to the amount of | 11 | | the fee imposed under
subsection (d-6).
| 12 | | (d-7.1) Beginning July 1, 2004, any fee imposed by the | 13 | | Board of Trustees
of any Metro East Mass Transit District under | 14 | | subsection (d-6) and all civil
penalties that may be assessed | 15 | | as an incident of the fees shall be collected
and enforced by | 16 | | the State Department of Revenue. Reference to "taxes" in this
| 17 | | Section shall be construed to apply to the administration, | 18 | | payment, and
remittance of all fees under this Section. For | 19 | | purposes of any fee imposed
under subsection (d-6), 4% of the | 20 | | fee, penalty, and interest received by the
Department in the | 21 | | first 12 months that the fee is collected and enforced by
the | 22 | | Department and 2% of the fee, penalty, and interest following | 23 | | the first
12 months shall be deposited into the Tax Compliance | 24 | | and Administration
Fund and shall be used by the Department, | 25 | | subject to appropriation, to cover
the costs of the Department. | 26 | | No retailers' discount shall apply to any fee
imposed under |
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| 1 | | subsection (d-6).
| 2 | | (d-8) No item of titled property shall be subject to both
| 3 | | the higher rate approved by referendum, as authorized under | 4 | | subsection (d-5),
and any fee imposed under subsection (d-6) or | 5 | | (d-7).
| 6 | | (d-9) (Blank).
| 7 | | (d-10) (Blank).
| 8 | | (e) A certificate of registration issued by the State | 9 | | Department of
Revenue to a retailer under the Retailers' | 10 | | Occupation Tax Act or under the
Service Occupation Tax Act | 11 | | shall permit the registrant to engage in a
business that is | 12 | | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | 13 | | this Section and no additional registration shall be required | 14 | | under
the tax. A certificate issued under the Use Tax Act or | 15 | | the Service Use Tax
Act shall be applicable with regard to any | 16 | | tax imposed under paragraph (c)
of this Section.
| 17 | | (f) (Blank).
| 18 | | (g) Any ordinance imposing or discontinuing any tax under | 19 | | this
Section shall be adopted and a certified copy thereof | 20 | | filed with the
Department on or before June 1, whereupon the | 21 | | Department of Revenue shall
proceed to administer and enforce | 22 | | this Section on behalf of the Metro East
Mass Transit District | 23 | | as of September 1 next following such
adoption and filing. | 24 | | Beginning January 1, 1992, an ordinance or resolution
imposing | 25 | | or discontinuing the tax hereunder shall be adopted and a
| 26 | | certified copy thereof filed with the Department on or before |
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| 1 | | the first day
of July, whereupon the Department shall proceed | 2 | | to administer and enforce
this Section as of the first day of | 3 | | October next following such adoption
and filing. Beginning | 4 | | January 1, 1993, except as provided in subsection
(d-5) of this | 5 | | Section, an ordinance or resolution imposing
or discontinuing | 6 | | the tax hereunder shall be adopted and a certified copy
thereof | 7 | | filed with the Department on or before the first day of | 8 | | October,
whereupon the Department shall proceed to administer | 9 | | and enforce this
Section as of the first day of January next | 10 | | following such adoption and
filing,
or, beginning January 1, | 11 | | 2004, on or before the first day of April, whereupon
the | 12 | | Department shall proceed to administer and enforce this Section | 13 | | as of the
first day of July next following the adoption and | 14 | | filing.
| 15 | | (h) Except as provided in subsection (d-7.1), the State | 16 | | Department of
Revenue shall, upon collecting any taxes as
| 17 | | provided in this Section, pay the taxes over to the State | 18 | | Treasurer as
trustee for the District. The taxes shall be held | 19 | | in a trust fund outside
the State Treasury. | 20 | | As soon as possible after the first day of each month, | 21 | | beginning January 1, 2011, upon certification of the Department | 22 | | of Revenue, the Comptroller shall order transferred, and the | 23 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 24 | | local sales tax increment, as defined in the Innovation | 25 | | Development and Economy Act, collected under this Section | 26 | | during the second preceding calendar month for sales within a |
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| 1 | | STAR bond district. The Department shall make this | 2 | | certification only if the local mass transit district imposes a | 3 | | tax on real property as provided in the definition of "local | 4 | | sales taxes" under the Innovation Development and Economy Act. | 5 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 6 | | on or before the 25th day of each calendar month, the
State | 7 | | Department of Revenue shall prepare and certify to the | 8 | | Comptroller of
the State of Illinois the amount to be paid to | 9 | | the District, which shall be
the amount (not including credit | 10 | | memoranda) collected under this Section during the second | 11 | | preceding calendar month by the Department plus an amount the | 12 | | Department determines is necessary to offset any amounts that | 13 | | were erroneously paid to a different taxing body, and not | 14 | | including any amount equal to the amount of refunds made during | 15 | | the second preceding calendar month by the Department on behalf | 16 | | of the District, and not including any amount that the | 17 | | Department determines is necessary to offset any amounts that | 18 | | were payable to a different taxing body but were erroneously | 19 | | paid to the District, then balance in the fund, less any amount | 20 | | determined by the Department
to be necessary for the payment of | 21 | | refunds, and less any amounts that are transferred to the STAR | 22 | | Bonds Revenue Fund. Within 10 days after receipt by
the | 23 | | Comptroller of the certification of the amount to be paid to | 24 | | the
District, the Comptroller shall cause an order to be drawn | 25 | | for payment
for the amount in accordance with the direction in | 26 | | the certification.
|
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| 1 | | (Source: P.A. 95-331, eff. 8-21-07; 96-328, eff. 8-11-09; | 2 | | 96-939, eff. 6-24-10.)
| 3 | | Section 40. The Water Commission Act of 1985 is amended by | 4 | | changing Section 4 as follows:
| 5 | | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
| 6 | | Sec. 4. Taxes. | 7 | | (a) The board of commissioners of any county water | 8 | | commission
may, by ordinance, impose throughout the territory | 9 | | of the commission any or
all of the taxes provided in this | 10 | | Section for its corporate purposes.
However, no county water | 11 | | commission may impose any such tax unless the
commission | 12 | | certifies the proposition of imposing the tax to the proper
| 13 | | election officials, who shall submit the proposition to the | 14 | | voters residing
in the territory at an election in accordance | 15 | | with the general election
law, and the proposition has been | 16 | | approved by a majority of those voting on
the proposition.
| 17 | | The proposition shall be in the form provided in Section 5 | 18 | | or shall be
substantially in the following form:
| 19 | | -------------------------------------------------------------
| 20 | | Shall the (insert corporate
| 21 | | name of county water commission) YES
| 22 | | impose (state type of tax or ------------------------
| 23 | | taxes to be imposed) at the NO
| 24 | | rate of 1/4%?
|
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| 1 | | -------------------------------------------------------------
| 2 | | Taxes imposed under this Section and civil penalties | 3 | | imposed
incident thereto shall be collected and enforced by the | 4 | | State Department of
Revenue. The Department shall have the | 5 | | power to administer and enforce the
taxes and to determine all | 6 | | rights for refunds for erroneous payments of
the taxes.
| 7 | | (b) The board of commissioners may impose a County Water | 8 | | Commission
Retailers' Occupation Tax upon all persons engaged | 9 | | in the business of
selling tangible personal property at retail | 10 | | in the territory of the
commission at a rate of 1/4% of the | 11 | | gross receipts from the sales made in
the course of such | 12 | | business within the territory. The tax imposed under
this | 13 | | paragraph and all civil penalties that may be assessed as an | 14 | | incident
thereof shall be collected and enforced by the State | 15 | | Department of Revenue.
The Department shall have full power to | 16 | | administer and enforce this
paragraph; to collect all taxes and | 17 | | penalties due hereunder; to dispose of
taxes and penalties so | 18 | | collected in the manner hereinafter provided; and to
determine | 19 | | all rights to credit memoranda arising on account of the
| 20 | | erroneous payment of tax or penalty hereunder. In the | 21 | | administration of,
and compliance with, this paragraph, the | 22 | | Department and persons who are
subject to this paragraph shall | 23 | | have the same rights, remedies, privileges,
immunities, powers | 24 | | and duties, and be subject to the same conditions,
| 25 | | restrictions, limitations, penalties, exclusions, exemptions | 26 | | and
definitions of terms, and employ the same modes of |
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| 1 | | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, | 2 | | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions | 3 | | therein other than the State rate of tax
except that food for | 4 | | human consumption that is to be consumed off the
premises where | 5 | | it is sold (other than alcoholic beverages, soft drinks, and
| 6 | | food that has been prepared for immediate consumption) and | 7 | | prescription
and nonprescription medicine, drugs, medical | 8 | | appliances and insulin, urine
testing materials, syringes, and | 9 | | needles used by diabetics, for human use,
shall not be subject | 10 | | to tax hereunder), 2c, 3 (except as to the disposition
of taxes | 11 | | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
| 12 | | 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of
the | 13 | | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | 14 | | Penalty
and Interest Act, as fully as if those provisions were | 15 | | set forth herein.
| 16 | | Persons subject to any tax imposed under the authority | 17 | | granted in this
paragraph may reimburse themselves for their | 18 | | seller's tax liability
hereunder by separately stating the tax | 19 | | as an additional charge, which
charge may be stated in | 20 | | combination, in a single amount, with State taxes
that sellers | 21 | | are required to collect under the Use Tax Act and under
| 22 | | subsection (e) of Section 4.03 of the Regional Transportation | 23 | | Authority
Act, in accordance with such bracket schedules as the | 24 | | Department may prescribe.
| 25 | | Whenever the Department determines that a refund should be | 26 | | made under this
paragraph to a claimant instead of issuing a |
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| 1 | | credit memorandum, the Department
shall notify the State | 2 | | Comptroller, who shall cause the warrant to be drawn
for the | 3 | | amount specified, and to the person named, in the notification
| 4 | | from the Department. The refund shall be paid by the State | 5 | | Treasurer out
of a county water commission tax fund established | 6 | | under paragraph (g) of
this Section.
| 7 | | For the purpose of determining whether a tax authorized | 8 | | under this paragraph
is applicable, a retail sale by a producer | 9 | | of coal or other mineral mined
in Illinois is a sale at retail | 10 | | at the place where the coal or other mineral
mined in Illinois | 11 | | is extracted from the earth. This paragraph does not
apply to | 12 | | coal or other mineral when it is delivered or shipped by the | 13 | | seller
to the purchaser at a point outside Illinois so that the | 14 | | sale is exempt
under the Federal Constitution as a sale in | 15 | | interstate or foreign commerce.
| 16 | | If a tax is imposed under this subsection (b) a tax shall | 17 | | also be
imposed under subsections (c) and (d) of this Section.
| 18 | | No tax shall be imposed or collected under this subsection | 19 | | on the sale of a motor vehicle in this State to a resident of | 20 | | another state if that motor vehicle will not be titled in this | 21 | | State.
| 22 | | Nothing in this paragraph shall be construed to authorize a | 23 | | county water
commission to impose a tax upon the privilege of | 24 | | engaging in any
business which under the Constitution of the | 25 | | United States may not be made
the subject of taxation by this | 26 | | State.
|
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| 1 | | (c) If a tax has been imposed under subsection (b), a
| 2 | | County Water Commission Service Occupation
Tax shall
also be | 3 | | imposed upon all persons engaged, in the territory of the
| 4 | | commission, in the business of making sales of service, who, as | 5 | | an
incident to making the sales of service, transfer tangible | 6 | | personal
property within the territory. The tax rate shall be | 7 | | 1/4% of the selling
price of tangible personal property so | 8 | | transferred within the territory.
The tax imposed under this | 9 | | paragraph and all civil penalties that may be
assessed as an | 10 | | incident thereof shall be collected and enforced by the
State | 11 | | Department of Revenue. The Department shall have full power to
| 12 | | administer and enforce this paragraph; to collect all taxes and | 13 | | penalties
due hereunder; to dispose of taxes and penalties so | 14 | | collected in the manner
hereinafter provided; and to determine | 15 | | all rights to credit memoranda
arising on account of the | 16 | | erroneous payment of tax or penalty hereunder.
In the | 17 | | administration of, and compliance with, this paragraph, the
| 18 | | Department and persons who are subject to this paragraph shall | 19 | | have the
same rights, remedies, privileges, immunities, powers | 20 | | and duties, and be
subject to the same conditions, | 21 | | restrictions, limitations, penalties,
exclusions, exemptions | 22 | | and definitions of terms, and employ the same modes
of | 23 | | procedure, as are prescribed in Sections 1a-1, 2 (except that | 24 | | the
reference to State in the definition of supplier | 25 | | maintaining a place of
business in this State shall mean the | 26 | | territory of the commission), 2a, 3
through 3-50 (in respect to |
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| 1 | | all provisions therein other than the State
rate of tax except | 2 | | that food for human consumption that is to be consumed
off the | 3 | | premises where it is sold (other than alcoholic beverages, soft
| 4 | | drinks, and food that has been prepared for immediate | 5 | | consumption) and
prescription and nonprescription medicines, | 6 | | drugs, medical appliances and
insulin, urine testing | 7 | | materials, syringes, and needles used by diabetics,
for human | 8 | | use, shall not be subject to tax hereunder), 4 (except that the
| 9 | | reference to the State shall be to the territory of the | 10 | | commission), 5, 7,
8 (except that the jurisdiction to which the | 11 | | tax shall be a debt to the
extent indicated in that Section 8 | 12 | | shall be the commission), 9 (except as
to the disposition of | 13 | | taxes and penalties collected and except that the
returned | 14 | | merchandise credit for this tax may not be taken against any | 15 | | State
tax), 10, 11, 12 (except the reference therein to Section | 16 | | 2b of the
Retailers' Occupation Tax Act), 13 (except that any | 17 | | reference to the State
shall mean the territory of the | 18 | | commission), the first paragraph of Section
15, 15.5, 16, 17, | 19 | | 18, 19 and 20 of the Service Occupation Tax Act as fully
as if | 20 | | those provisions were set forth herein.
| 21 | | Persons subject to any tax imposed under the authority | 22 | | granted in
this paragraph may reimburse themselves for their | 23 | | serviceman's tax liability
hereunder by separately stating the | 24 | | tax as an additional charge, which
charge may be stated in | 25 | | combination, in a single amount, with State tax
that servicemen | 26 | | are authorized to collect under the Service Use Tax Act,
and |
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| 1 | | any tax for which servicemen may be liable under subsection (f) | 2 | | of
Sec. 4.03 of the Regional Transportation Authority 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
paragraph to a claimant instead of issuing a | 7 | | credit memorandum, the Department
shall notify the State | 8 | | Comptroller, who shall cause the warrant to be drawn
for the | 9 | | amount specified, and to the person named, in the notification | 10 | | from
the Department. The refund shall be paid by the State | 11 | | Treasurer out of a
county water commission tax fund established | 12 | | under paragraph (g) of this
Section.
| 13 | | Nothing in this paragraph shall be construed to authorize a | 14 | | county water
commission to impose a tax upon the privilege of | 15 | | engaging in any business
which under the Constitution of the | 16 | | United States may not be made the
subject of taxation by the | 17 | | State.
| 18 | | (d) If a tax has been imposed under subsection (b), a tax | 19 | | shall
also imposed upon the privilege of using, in the | 20 | | territory of the
commission, any item of tangible personal | 21 | | property that is purchased
outside the territory at retail from | 22 | | a retailer, and that is titled or
registered with an agency of | 23 | | this State's government, at a rate of 1/4% of
the selling price | 24 | | of the tangible personal property within the territory,
as | 25 | | "selling price" is defined in the Use Tax Act. The tax shall be | 26 | | collected
from persons whose Illinois address for titling or |
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| 1 | | registration purposes
is given as being in the territory. The | 2 | | tax shall be collected by the
Department of Revenue for a | 3 | | county water commission. The tax must be paid
to the State, or | 4 | | an exemption determination must be obtained from the
Department | 5 | | of Revenue, before the title or certificate of registration for
| 6 | | the property may be issued. The tax or proof of exemption may | 7 | | be
transmitted to the Department by way of the State agency | 8 | | with which, or the
State officer with whom, the tangible | 9 | | personal property must be titled or
registered if the | 10 | | Department and the State agency or State officer
determine that | 11 | | this procedure will expedite the processing of applications
for | 12 | | title or registration.
| 13 | | The Department shall have full power to administer and | 14 | | enforce this
paragraph; to collect all taxes, penalties and | 15 | | interest due hereunder; to
dispose of taxes, penalties and | 16 | | interest so collected in the manner
hereinafter provided; and | 17 | | to determine all rights to credit memoranda or
refunds arising | 18 | | on account of the erroneous payment of tax, penalty or
interest | 19 | | hereunder. In the administration of, and compliance with this
| 20 | | paragraph, the Department and persons who are subject to this | 21 | | paragraph
shall have the same rights, remedies, privileges, | 22 | | immunities, powers and
duties, and be subject to the same | 23 | | conditions, restrictions, limitations,
penalties, exclusions, | 24 | | exemptions and definitions of terms and employ the
same modes | 25 | | of procedure, as are prescribed in Sections 2 (except the
| 26 | | definition of "retailer maintaining a place of business in this |
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| 1 | | State"), 3
through 3-80 (except provisions pertaining to the | 2 | | State rate of tax,
and except provisions concerning collection | 3 | | or refunding of the tax by
retailers, and except that food for | 4 | | human consumption that is to be
consumed off the premises where | 5 | | it is sold (other than alcoholic beverages,
soft drinks, and | 6 | | food that has been prepared for immediate consumption)
and | 7 | | prescription and nonprescription medicines, drugs, medical | 8 | | appliances
and insulin, urine testing materials, syringes, and | 9 | | needles used by
diabetics, for human use, shall not be subject | 10 | | to tax hereunder), 4, 11,
12, 12a, 14, 15, 19 (except the | 11 | | portions pertaining to claims by retailers
and except the last | 12 | | paragraph concerning refunds), 20, 21 and 22 of the Use
Tax Act | 13 | | and Section 3-7 of the Uniform Penalty and Interest Act that | 14 | | are
not inconsistent with this paragraph, as fully as if those | 15 | | provisions were
set forth herein.
| 16 | | Whenever the Department determines that a refund should be | 17 | | made under this
paragraph to a claimant instead of issuing a | 18 | | credit memorandum, the Department
shall notify the State | 19 | | Comptroller, who shall cause the order
to be drawn for the | 20 | | amount specified, and to the person named, in the
notification | 21 | | from the Department. The refund shall be paid by the State
| 22 | | Treasurer out of a county water commission tax fund established
| 23 | | under paragraph (g) of this Section.
| 24 | | (e) A certificate of registration issued by the State | 25 | | Department of
Revenue to a retailer under the Retailers' | 26 | | Occupation Tax Act or under the
Service Occupation Tax Act |
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| 1 | | shall permit the registrant to engage in a
business that is | 2 | | taxed under the tax imposed under paragraphs (b), (c)
or (d) of | 3 | | this Section and no additional registration shall be required | 4 | | under
the tax. A certificate issued under the Use Tax Act or | 5 | | the Service Use Tax
Act shall be applicable with regard to any | 6 | | tax imposed under paragraph (c)
of this Section.
| 7 | | (f) Any ordinance imposing or discontinuing any tax under | 8 | | this Section
shall be adopted and a certified copy thereof | 9 | | filed with the Department on
or before June 1, whereupon the | 10 | | Department of Revenue shall proceed to
administer and enforce | 11 | | this Section on behalf of the county water
commission as of | 12 | | September 1 next following the adoption and filing.
Beginning | 13 | | January 1, 1992, an ordinance or resolution imposing or
| 14 | | discontinuing the tax hereunder shall be adopted and a | 15 | | certified copy
thereof filed with the Department on or before | 16 | | the first day of July,
whereupon the Department shall proceed | 17 | | to administer and enforce this
Section as of the first day of | 18 | | October next following such adoption and
filing. Beginning | 19 | | January 1, 1993, an ordinance or resolution imposing or
| 20 | | discontinuing the tax hereunder shall be adopted and a | 21 | | certified copy
thereof filed with the Department on or before | 22 | | the first day of October,
whereupon the Department shall | 23 | | proceed to administer and enforce this
Section as of the first | 24 | | day of January next following such adoption and filing.
| 25 | | (g) The State Department of Revenue shall, upon collecting | 26 | | any taxes as
provided in this Section, pay the taxes over to |
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| 1 | | the State Treasurer as
trustee for the commission. The taxes | 2 | | shall be held in a trust fund outside
the State Treasury. | 3 | | As soon as possible after the first day of each month, | 4 | | beginning January 1, 2011, upon certification of the Department | 5 | | of Revenue, the Comptroller shall order transferred, and the | 6 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 7 | | local sales tax increment, as defined in the Innovation | 8 | | Development and Economy Act, collected under this Section | 9 | | during the second preceding calendar month for sales within a | 10 | | STAR bond district. | 11 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 12 | | on or before the 25th day of each calendar month, the
State | 13 | | Department of Revenue shall prepare and certify to the | 14 | | Comptroller of
the State of Illinois the amount to be paid to | 15 | | the commission, which shall be
the amount (not including credit | 16 | | memoranda) collected under this Section during the second | 17 | | preceding calendar month by the Department plus an amount the | 18 | | Department determines is necessary to offset any amounts that | 19 | | were erroneously paid to a different taxing body, and not | 20 | | including any amount equal to the amount of refunds made during | 21 | | the second preceding calendar month by the Department on behalf | 22 | | of the commission, and not including any amount that the | 23 | | Department determines is necessary to offset any amounts that | 24 | | were payable to a different taxing body but were erroneously | 25 | | paid to the commission, then balance in the fund, less any | 26 | | amount determined by the Department
to be necessary for the |
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| 1 | | payment of refunds, and less any amounts that are transferred | 2 | | to the STAR Bonds Revenue Fund. Within 10 days after receipt by
| 3 | | the Comptroller of the certification of the amount to be paid | 4 | | to the
commission, the Comptroller shall cause an order to be | 5 | | drawn for the payment
for the amount in accordance with the | 6 | | direction in the certification.
| 7 | | (h) Beginning June 1, 2016, any tax imposed pursuant to | 8 | | this Section may no longer be imposed or collected, unless a | 9 | | continuation of the tax is approved by the voters at a | 10 | | referendum as set forth in this Section. | 11 | | (Source: P.A. 96-939, eff. 6-24-10; 96-1389, eff. 7-29-10; | 12 | | 97-333, eff. 8-12-11.)".
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