Full Text of HB5362 97th General Assembly
HB5362ham001 97TH GENERAL ASSEMBLY | Rep. Mike Fortner Filed: 2/28/2012
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| 1 | | AMENDMENT TO HOUSE BILL 5362
| 2 | | AMENDMENT NO. ______. Amend House Bill 5362 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Illinois Municipal Code is amended by | 5 | | changing Sections 8-11-1.3, 8-11-1.4, and 8-11-1.5 as follows:
| 6 | | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| 7 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | 8 | | Occupation Tax Act. The corporate authorities of a non-home | 9 | | rule municipality may impose
a tax upon all persons engaged in | 10 | | the business of selling tangible
personal property, other than | 11 | | on an item of tangible personal property
which is titled and | 12 | | registered by an agency of this State's Government,
at retail | 13 | | in the municipality for expenditure on
public infrastructure or | 14 | | for property tax relief or both as defined in
Section 8-11-1.2 | 15 | | if approved by
referendum as provided in Section 8-11-1.1, of | 16 | | the gross receipts from such
sales made in the course of such |
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| 1 | | business.
If the tax is approved by referendum on or after July | 2 | | 14, 2010 (the effective date of Public Act 96-1057), the | 3 | | corporate authorities of a non-home rule municipality may, | 4 | | until December 31, 2020 December 31, 2015 , use the proceeds of | 5 | | the tax for expenditure on municipal operations, in addition to | 6 | | or in lieu of any expenditure on public infrastructure or for | 7 | | property tax relief. The tax imposed may not be more than 1% | 8 | | and may be imposed only in
1/4% increments. The tax may not be | 9 | | imposed on the sale of food for human
consumption that is
to be | 10 | | consumed off the premises where it is sold (other than | 11 | | alcoholic
beverages, soft drinks, and food that has been | 12 | | prepared for immediate
consumption) and prescription and | 13 | | nonprescription medicines, drugs, medical
appliances, and | 14 | | insulin, urine testing materials, syringes, and needles used by
| 15 | | diabetics.
The tax imposed by a
municipality pursuant to this | 16 | | Section and all civil penalties that may be
assessed as an | 17 | | incident thereof shall be collected and enforced by the
State | 18 | | Department of Revenue. The certificate of registration which is
| 19 | | issued by the Department to a retailer under the Retailers' | 20 | | Occupation Tax
Act shall permit such retailer to engage in a | 21 | | business which is taxable
under any ordinance or resolution | 22 | | enacted pursuant to
this Section without registering | 23 | | separately with the Department under
such ordinance or | 24 | | resolution or under this Section. The Department
shall have | 25 | | full power to administer and enforce this Section; to collect
| 26 | | all taxes and penalties due hereunder; to dispose of taxes and |
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| 1 | | penalties
so collected in the manner hereinafter provided, and | 2 | | to determine all
rights to credit memoranda, arising on account | 3 | | of the erroneous payment
of tax or penalty hereunder. In the | 4 | | administration of, and compliance
with, this Section, the | 5 | | Department and persons who are subject to this
Section shall | 6 | | have the same rights, remedies, privileges, immunities,
powers | 7 | | and duties, and be subject to the same conditions, | 8 | | restrictions,
limitations, penalties and definitions of terms, | 9 | | and employ the same
modes of procedure, as are prescribed in | 10 | | Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in | 11 | | respect to all provisions therein other than
the State rate of | 12 | | tax), 2c, 3 (except as to the disposition of taxes and
| 13 | | penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, | 14 | | 5j, 5k, 5l,
6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the | 15 | | Retailers'
Occupation Tax Act and Section 3-7 of the Uniform | 16 | | Penalty and Interest
Act as fully as if those provisions were | 17 | | set forth herein.
| 18 | | No municipality may impose a tax under this Section unless | 19 | | the municipality
also imposes a tax at the same rate under | 20 | | Section 8-11-1.4 of this Code.
| 21 | | Persons subject to any tax imposed pursuant to the | 22 | | authority granted
in this Section may reimburse themselves for | 23 | | their seller's tax
liability hereunder by separately stating | 24 | | such tax as an additional
charge, which charge may be stated in | 25 | | combination, in a single amount,
with State tax which sellers | 26 | | are required to collect under the Use Tax
Act, pursuant to such |
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| 1 | | bracket schedules as the Department may prescribe.
| 2 | | Whenever the Department determines that a refund should be | 3 | | made under
this Section to a claimant instead of issuing a | 4 | | credit memorandum, the
Department shall notify the State | 5 | | Comptroller, who shall cause the
order to be drawn for the | 6 | | amount specified, and to the person named,
in such notification | 7 | | from the Department. Such refund shall be paid by
the State | 8 | | Treasurer out of the non-home rule municipal retailers'
| 9 | | occupation tax fund.
| 10 | | The Department shall forthwith pay over to the State | 11 | | Treasurer, ex
officio, as trustee, all taxes and penalties | 12 | | collected hereunder. | 13 | | As soon as possible after the first day of each month, | 14 | | beginning January 1, 2011, upon certification of the Department | 15 | | of Revenue, the Comptroller shall order transferred, and the | 16 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 17 | | local sales tax increment, as defined in the Innovation | 18 | | Development and Economy Act, collected under this Section | 19 | | during the second preceding calendar month for sales within a | 20 | | STAR bond district. | 21 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 22 | | on or
before the 25th day of each calendar month, the | 23 | | Department shall
prepare and certify to the Comptroller the | 24 | | disbursement of stated sums
of money to named municipalities, | 25 | | the municipalities to be those from
which retailers have paid | 26 | | taxes or penalties hereunder to the Department
during the |
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| 1 | | second preceding calendar month. The amount to be paid to each
| 2 | | municipality shall be the amount (not including credit | 3 | | memoranda) collected
hereunder during the second preceding | 4 | | calendar month by the Department plus
an amount the Department | 5 | | determines is necessary to offset any amounts
which were | 6 | | erroneously paid to a different taxing body, and not including
| 7 | | an amount equal to the amount of refunds made during the second | 8 | | preceding
calendar month by the Department on behalf of such | 9 | | municipality, and not
including any amount which the Department | 10 | | determines is necessary to offset
any amounts which were | 11 | | payable to a different taxing body but were
erroneously paid to | 12 | | the municipality, and not including any amounts that are | 13 | | transferred to the STAR Bonds Revenue Fund. Within 10 days | 14 | | after receipt, by the
Comptroller, of the disbursement | 15 | | certification to the municipalities,
provided for in this | 16 | | Section to be given to the Comptroller by the
Department, the | 17 | | Comptroller shall cause the orders to be drawn for the
| 18 | | respective amounts in accordance with the directions contained | 19 | | in such
certification.
| 20 | | For the purpose of determining the local governmental unit | 21 | | whose tax
is applicable, a retail sale, by a producer of coal | 22 | | or other mineral
mined in Illinois, is a sale at retail at the | 23 | | place where the coal or
other mineral mined in Illinois is | 24 | | extracted from the earth. This
paragraph does not apply to coal | 25 | | or other mineral when it is delivered
or shipped by the seller | 26 | | to the purchaser at a point outside Illinois so
that the sale |
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| 1 | | is exempt under the Federal Constitution as a sale in
| 2 | | interstate or foreign commerce.
| 3 | | Nothing in this Section shall be construed to authorize a
| 4 | | municipality 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 this State.
| 7 | | When certifying the amount of a monthly disbursement to a | 8 | | municipality
under this Section, the Department shall increase | 9 | | or decrease such amount
by an amount necessary to offset any | 10 | | misallocation of previous
disbursements. The offset amount | 11 | | shall be the amount erroneously disbursed
within the previous 6 | 12 | | months from the time a misallocation is discovered.
| 13 | | The Department of Revenue shall implement this amendatory | 14 | | Act of the 91st
General Assembly so as to collect the tax on | 15 | | and after January 1, 2002.
| 16 | | As used in this Section, "municipal" and "municipality" | 17 | | means a city,
village or incorporated town, including an | 18 | | incorporated town which has
superseded a civil township.
| 19 | | This Section shall be known and may be cited as the | 20 | | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| 21 | | (Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10; | 22 | | 97-333, eff. 8-12-11.)
| 23 | | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
| 24 | | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | 25 | | Tax Act. The
corporate authorities of a non-home rule |
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| 1 | | municipality may impose a
tax upon all persons engaged, in such | 2 | | municipality, in the business of
making sales of service for | 3 | | expenditure on
public infrastructure or for property tax relief | 4 | | or both as defined in
Section 8-11-1.2 if approved by
| 5 | | referendum as provided in Section 8-11-1.1, of the selling | 6 | | price of
all tangible personal property transferred by such | 7 | | servicemen either in
the form of tangible personal property or | 8 | | in the form of real estate as
an incident to a sale of service.
| 9 | | If the tax is approved by referendum on or after July 14, 2010 | 10 | | (the effective date of Public Act 96-1057), the corporate | 11 | | authorities of a non-home rule municipality may, until December | 12 | | 31, 2020 December 31, 2015 , use the proceeds of the tax for | 13 | | expenditure on municipal operations, in addition to or in lieu | 14 | | of any expenditure on public infrastructure or for property tax | 15 | | relief. The tax imposed may not be more than 1% and may be | 16 | | imposed only in
1/4% increments. The tax may not be imposed on | 17 | | the sale of food for human
consumption that is
to be consumed | 18 | | off the premises where it is sold (other than alcoholic
| 19 | | beverages, soft drinks, and food that has been prepared for | 20 | | immediate
consumption) and prescription and nonprescription | 21 | | medicines, drugs, medical
appliances, and insulin, urine | 22 | | testing materials, syringes, and needles used by
diabetics.
The | 23 | | tax imposed by a municipality
pursuant to this Section and all | 24 | | civil penalties that may be assessed as
an incident thereof | 25 | | shall be collected and enforced by the State
Department of | 26 | | Revenue. The certificate of registration which is issued
by the |
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| 1 | | Department to a retailer under the Retailers' Occupation Tax
| 2 | | Act or under the Service Occupation Tax Act shall permit
such | 3 | | registrant to engage in a business which is taxable under any
| 4 | | ordinance or resolution enacted pursuant to this Section | 5 | | without
registering separately with the Department under such | 6 | | ordinance or
resolution or under this Section. The Department | 7 | | shall have full power
to administer and enforce this Section; | 8 | | to collect all taxes and
penalties due hereunder; to dispose of | 9 | | taxes and penalties so collected
in the manner hereinafter | 10 | | provided, and to determine all rights to
credit memoranda | 11 | | arising on account of the erroneous payment of tax or
penalty | 12 | | hereunder. In the administration of, and compliance with, this
| 13 | | Section the Department and persons who are subject to this | 14 | | Section
shall have the same rights, remedies, privileges, | 15 | | immunities, powers and
duties, and be subject to the same | 16 | | conditions, restrictions, limitations,
penalties and | 17 | | definitions of terms, and employ the same modes of procedure,
| 18 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in | 19 | | respect to
all provisions therein other than the State rate of | 20 | | tax), 4 (except that
the reference to the State shall be to the | 21 | | taxing municipality), 5, 7, 8
(except that the jurisdiction to | 22 | | which the tax shall be a debt to the
extent indicated in that | 23 | | Section 8 shall be the taxing municipality), 9
(except as to | 24 | | the disposition of taxes and penalties collected, and except
| 25 | | that the returned merchandise credit for this municipal tax may | 26 | | not be
taken against any State tax), 10, 11, 12 (except the |
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| 1 | | reference therein to
Section 2b of the Retailers' Occupation | 2 | | Tax Act), 13 (except that any
reference to the State shall mean | 3 | | the taxing municipality), the first
paragraph of Section 15, | 4 | | 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and | 5 | | Section 3-7 of the Uniform Penalty and Interest Act, as fully
| 6 | | as if those provisions were set forth herein.
| 7 | | No municipality may impose a tax under this Section unless | 8 | | the municipality
also imposes a tax at the same rate under | 9 | | Section 8-11-1.3 of this Code.
| 10 | | Persons subject to any tax imposed pursuant to the | 11 | | authority granted
in this Section may reimburse themselves for | 12 | | their serviceman's tax
liability hereunder by separately | 13 | | stating such tax as an additional
charge, which charge may be | 14 | | stated in combination, in a single amount,
with State tax which | 15 | | servicemen are authorized to collect under the
Service Use Tax | 16 | | Act, pursuant to such bracket schedules as the
Department may | 17 | | prescribe.
| 18 | | Whenever the Department determines that a refund should be | 19 | | made under
this Section to a claimant instead of issuing credit | 20 | | memorandum, the
Department shall notify the State Comptroller, | 21 | | who shall cause the
order to be drawn for the amount specified, | 22 | | and to the person named,
in such notification from the | 23 | | Department. Such refund shall be paid by
the State Treasurer | 24 | | out of the municipal retailers' occupation tax fund.
| 25 | | The Department shall forthwith pay over to the State | 26 | | Treasurer,
ex officio, as trustee, all taxes and penalties |
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| 1 | | collected hereunder. | 2 | | As soon as possible after the first day of each month, | 3 | | beginning January 1, 2011, upon certification of the Department | 4 | | of Revenue, the Comptroller shall order transferred, and the | 5 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 6 | | local sales tax increment, as defined in the Innovation | 7 | | Development and Economy Act, collected under this Section | 8 | | during the second preceding calendar month for sales within a | 9 | | STAR bond district. | 10 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 11 | | on
or before the 25th day of each calendar month, the | 12 | | Department shall
prepare and certify to the Comptroller the | 13 | | disbursement of stated sums
of money to named municipalities, | 14 | | the municipalities to be those from
which suppliers and | 15 | | servicemen have paid taxes or penalties hereunder to
the | 16 | | Department during the second preceding calendar month. The | 17 | | amount
to be paid to each municipality shall be the amount (not | 18 | | including credit
memoranda) collected hereunder during the | 19 | | second preceding calendar
month by the Department, and not | 20 | | including an amount equal to the amount
of refunds made during | 21 | | the second preceding calendar month by the
Department on behalf | 22 | | of such municipality, and not including any amounts that are | 23 | | transferred to the STAR Bonds Revenue Fund. Within 10 days
| 24 | | after receipt, by the Comptroller, of the disbursement | 25 | | certification to
the municipalities and the General Revenue | 26 | | Fund, provided for in this
Section to be given to the |
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| 1 | | Comptroller by the Department, the
Comptroller shall cause the | 2 | | orders to be drawn for the respective
amounts in accordance | 3 | | with the directions contained in such
certification.
| 4 | | The Department of Revenue shall implement this amendatory | 5 | | Act of the 91st
General Assembly so as to collect the tax on | 6 | | and after January 1, 2002.
| 7 | | Nothing in this Section shall be construed to authorize a
| 8 | | municipality to impose a tax upon the privilege of engaging in | 9 | | any
business which under the constitution of the United States | 10 | | may not be
made the subject of taxation by this State.
| 11 | | As used in this Section, "municipal" or "municipality" | 12 | | means or refers to
a city, village or incorporated town, | 13 | | including an incorporated town which
has superseded a civil | 14 | | township.
| 15 | | This Section shall be known and may be cited as the | 16 | | "Non-Home Rule Municipal
Service Occupation Tax Act".
| 17 | | (Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10; | 18 | | 97-333, eff. 8-12-11.)
| 19 | | (65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
| 20 | | Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The | 21 | | corporate
authorities of a non-home rule municipality may | 22 | | impose a
tax upon the privilege of using, in such municipality, | 23 | | any item of tangible
personal property which is purchased at | 24 | | retail from a retailer, and which is
titled or registered with | 25 | | an agency of this State's government, based on the selling |
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| 1 | | price of such tangible personal
property, as "selling price" is | 2 | | defined in the Use Tax Act, for expenditure
on public | 3 | | infrastructure or for property tax relief or both as defined in
| 4 | | Section 8-11-1.2, if approved by
referendum as provided in | 5 | | Section 8-11-1.1. If the tax is approved by referendum on or | 6 | | after the effective date of this amendatory Act of the 96th | 7 | | General Assembly, the corporate authorities of a non-home rule | 8 | | municipality may, until December 31, 2020 December 31, 2015 , | 9 | | use the proceeds of the tax for expenditure on municipal | 10 | | operations, in addition to or in lieu of any expenditure on | 11 | | public infrastructure or for property tax relief. The tax | 12 | | imposed may not be more
than 1% and may be imposed only in 1/4% | 13 | | increments. Such tax shall
be
collected from persons whose | 14 | | Illinois address for title or registration
purposes is given as | 15 | | being in such municipality. Such tax shall be
collected by the | 16 | | municipality imposing such tax.
A non-home rule municipality | 17 | | may not
impose and collect the tax prior to January 1, 2002.
| 18 | | This Section shall be known and may be cited as the | 19 | | "Non-Home Rule
Municipal Use Tax Act".
| 20 | | (Source: P.A. 96-1057, eff. 7-14-10.)
| 21 | | Section 99. Effective date. This Act takes effect upon | 22 | | becoming law.".
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