Full Text of SB2194 97th General Assembly
SB2194ham002 97TH GENERAL ASSEMBLY | Rep. Barbara Flynn Currie Filed: 5/21/2012
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| 1 | | AMENDMENT TO SENATE BILL 2194
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2194 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Counties Code is amended by changing | 5 | | Section 5-1006 as follows:
| 6 | | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
| 7 | | Sec. 5-1006. Home Rule County Retailers' Occupation Tax | 8 | | Law. Any county that
that is a home rule unit may impose
a tax | 9 | | upon all persons engaged in the business of selling tangible
| 10 | | personal property, other than an item of tangible personal | 11 | | property titled
or registered with an agency of this State's | 12 | | government, at retail in the
county on the gross receipts from | 13 | | such sales made in the course of
their business. If imposed, | 14 | | this tax shall only
be imposed in 1/4% increments. On and after | 15 | | September 1, 1991, this
additional tax may not be imposed on | 16 | | the sales of food for human
consumption which is to be consumed |
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| 1 | | off the premises where it is sold
(other than alcoholic | 2 | | beverages, soft drinks and food which has been
prepared for | 3 | | immediate consumption) and prescription and nonprescription
| 4 | | medicines, drugs, medical appliances and insulin, urine | 5 | | testing materials,
syringes and needles used by diabetics. The | 6 | | tax imposed by a home rule
county pursuant to this Section and | 7 | | all civil penalties that may be
assessed as an incident thereof | 8 | | shall be collected and enforced by the
State Department of | 9 | | Revenue. The certificate of registration that is
issued by the | 10 | | Department to a retailer under the Retailers'
Occupation Tax | 11 | | Act shall permit the retailer to engage in a
business that is | 12 | | taxable under any ordinance or resolution
enacted pursuant to | 13 | | this Section without registering separately with the
| 14 | | Department under such ordinance or resolution or under this | 15 | | Section. The
Department shall have full power to administer and | 16 | | enforce this Section; to
collect all taxes and penalties due | 17 | | hereunder; to dispose of taxes and
penalties so collected in | 18 | | the manner hereinafter provided; and to
determine all rights to | 19 | | credit memoranda arising on account of the
erroneous payment of | 20 | | tax or penalty hereunder. In the administration of,
and | 21 | | compliance with, this Section, the Department and persons who | 22 | | are
subject to this Section shall have the same rights, | 23 | | remedies, privileges,
immunities, powers and duties, and be | 24 | | subject to the same conditions,
restrictions, limitations, | 25 | | penalties and definitions of terms, and employ
the same modes | 26 | | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
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| 1 | | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | 2 | | provisions
therein other
than the State rate of tax), 4, 5, 5a, | 3 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 7, 8, | 4 | | 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and | 5 | | Section 3-7 of the Uniform Penalty and Interest Act,
as fully | 6 | | as if those provisions were set forth herein. | 7 | | No tax may be imposed by a home rule county pursuant to | 8 | | this Section
unless the county also imposes a tax at the same | 9 | | rate pursuant
to Section 5-1007.
| 10 | | Persons subject to any tax imposed pursuant to the | 11 | | authority granted
in this Section may reimburse themselves for | 12 | | their seller's tax
liability hereunder by separately stating | 13 | | such tax as an additional
charge, which charge may be stated in | 14 | | combination, in a single amount,
with State tax which sellers | 15 | | are required to collect under the Use Tax
Act, pursuant to such | 16 | | bracket schedules as the Department may prescribe.
| 17 | | Whenever the Department determines that a refund should be | 18 | | made under
this Section to a claimant instead of issuing a | 19 | | credit memorandum, the
Department shall notify the State | 20 | | Comptroller, who shall cause the
order to be drawn for the | 21 | | amount specified and to the person named
in the notification | 22 | | from the Department. The
refund shall be paid by the State | 23 | | Treasurer out of the home rule county
retailers' occupation tax | 24 | | fund.
| 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 counties, the | 14 | | counties to be those from which retailers
have paid taxes or | 15 | | penalties hereunder to the Department during the second
| 16 | | preceding calendar month. The amount to be paid to each county | 17 | | shall be
the amount (not including credit memoranda) collected | 18 | | hereunder during the
second preceding calendar month by the | 19 | | Department plus an amount the
Department determines is | 20 | | necessary to offset any amounts that
were erroneously paid to a | 21 | | different taxing body, and not including an
amount equal to the | 22 | | amount of refunds made during the second preceding
calendar | 23 | | month by the Department on behalf of such county, and not
| 24 | | including any amount which the Department determines is | 25 | | necessary to offset
any amounts which were payable to a | 26 | | different taxing body but were
erroneously paid to the county, |
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| 1 | | and not including any amounts that are transferred to the STAR | 2 | | Bonds Revenue Fund. Within 10 days after receipt, by the
| 3 | | Comptroller, of the disbursement certification to the counties | 4 | | provided for
in this Section to be given to the Comptroller by | 5 | | the Department, the
Comptroller shall cause the orders to be | 6 | | drawn for the respective amounts
in accordance with the | 7 | | directions contained in the certification.
| 8 | | In addition to the disbursement required by the preceding | 9 | | paragraph,
an allocation shall be made in March of each year to | 10 | | each county that
received more than $500,000 in disbursements | 11 | | under the preceding
paragraph in the preceding calendar year. | 12 | | The allocation shall be in an
amount equal to the average | 13 | | monthly distribution made to each such county
under the | 14 | | preceding paragraph during the preceding calendar year | 15 | | (excluding
the 2 months of highest receipts). The distribution | 16 | | made in March of each
year subsequent to the year in which an | 17 | | allocation was made pursuant to
this paragraph and the | 18 | | preceding paragraph shall be reduced by the amount
allocated | 19 | | and disbursed under this paragraph in the preceding calendar
| 20 | | year. The Department shall prepare and certify to the | 21 | | Comptroller for
disbursement the allocations made in | 22 | | accordance with this paragraph.
| 23 | | For the purpose of determining the local governmental unit | 24 | | whose tax
is applicable, a retail sale by a producer of coal or | 25 | | other mineral
mined in Illinois is a sale at retail at the | 26 | | place where the coal or
other mineral mined in Illinois is |
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| 1 | | extracted from the earth. This
paragraph does not apply to coal | 2 | | or other mineral when it is delivered
or shipped by the seller | 3 | | to the purchaser at a point outside Illinois so
that the sale | 4 | | is exempt under the United States
Constitution as a sale in | 5 | | interstate or foreign commerce.
| 6 | | Nothing in this Section shall be construed to authorize a
| 7 | | county to impose a tax upon the privilege of engaging in any
| 8 | | business which under the Constitution of the United States may | 9 | | not be
made the subject of taxation by this State.
| 10 | | An ordinance or resolution imposing or discontinuing a tax | 11 | | hereunder or
effecting a change in the rate thereof shall be | 12 | | adopted and a certified
copy thereof filed with the Department | 13 | | on or before the first day of June,
whereupon the Department | 14 | | shall proceed to administer and enforce this
Section as of the | 15 | | first day of September next following such adoption
and filing. | 16 | | Beginning January 1, 1992, an ordinance or resolution imposing
| 17 | | or discontinuing the tax hereunder or effecting a change in the | 18 | | rate
thereof shall be adopted and a certified copy thereof | 19 | | filed with the
Department on or before the first day of July, | 20 | | whereupon the Department
shall proceed to administer and | 21 | | enforce this Section as of the first day of
October next | 22 | | following such adoption and filing. Beginning January 1, 1993,
| 23 | | an ordinance or resolution imposing or discontinuing the tax | 24 | | hereunder or
effecting a change in the rate thereof shall be | 25 | | adopted and a certified
copy thereof filed with the Department | 26 | | on or before the first day of
October, whereupon the Department |
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| 1 | | shall proceed to administer and enforce
this Section as of the | 2 | | first day of January next following such adoption
and filing.
| 3 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
| 4 | | discontinuing the tax hereunder or effecting a change in the | 5 | | rate thereof shall
either (i) be adopted and a certified copy | 6 | | thereof filed with the Department on
or
before the first day of | 7 | | April, whereupon the Department shall proceed to
administer and | 8 | | enforce this Section as of the first day of July next following
| 9 | | the adoption and filing; or (ii) be adopted and a certified | 10 | | copy thereof filed
with the Department on or before the first | 11 | | day of October, whereupon the
Department shall proceed to | 12 | | administer and enforce this Section as of the first
day of | 13 | | January next following the adoption and filing.
| 14 | | When certifying the amount of a monthly disbursement to a | 15 | | county under
this Section, the Department shall increase or | 16 | | decrease such amount by an
amount necessary to offset any | 17 | | misallocation of previous disbursements.
The offset amount | 18 | | shall be the amount erroneously disbursed within the
previous 6 | 19 | | months from the time a misallocation is discovered.
| 20 | | This Section shall be known and may be cited as the Home | 21 | | Rule County
Retailers' Occupation Tax Law.
| 22 | | (Source: P.A. 96-939, eff. 6-24-10.)".
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