Full Text of HB3448 99th General Assembly
HB3448sam002 99TH GENERAL ASSEMBLY | Sen. Toi W. Hutchinson Filed: 5/30/2015
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| 1 | | AMENDMENT TO HOUSE BILL 3448
| 2 | | AMENDMENT NO. ______. Amend House Bill 3448 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Local Tax Collection Act is amended by | 5 | | changing Section 1 as follows:
| 6 | | (35 ILCS 720/1) (from Ch. 120, par. 1901)
| 7 | | Sec. 1.
(a) The Department of Revenue and any unit of local | 8 | | government county or municipality
may agree to the Department's | 9 | | collecting, and transmitting back to the unit of local | 10 | | government such county
or municipality , any tax lawfully | 11 | | imposed by that unit of local government county or | 12 | | municipality ,
the subject of which is similar to that of a tax | 13 | | imposed by the State and
collected by the Department of | 14 | | Revenue, unless the General Assembly has
specifically required | 15 | | a different method of collection for such tax.
However, the | 16 | | Department may not enter into a contract with any unit of local |
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| 1 | | government municipality
or county pursuant to this Act for the | 2 | | collection of any tax based on the
sale or use of tangible | 3 | | personal property generally, not including taxes
based only on | 4 | | the sale or use of specifically limited kinds of tangible
| 5 | | personal property, unless the
municipal or county ordinance | 6 | | adopted by the unit of local government imposes a sales or use | 7 | | tax which is
substantively identical to and which contains the | 8 | | same exemptions as the
taxes imposed by the unit of local | 9 | | government's municipalities' or counties' ordinances | 10 | | authorized by
the Home Rule or Non-Home Rule Municipal or | 11 | | County Retailers' Occupation Tax Act , the Home Rule or Non-Home | 12 | | Rule or the Municipal or
County Use Tax , or any other | 13 | | Retailers' Occupation Tax Act or Law that is administered by | 14 | | the Department of Revenue, as interpreted by the Department | 15 | | through its regulations as
those Acts and as those regulations | 16 | | may from time to time be amended.
| 17 | | (b) Regarding the collection of a tax pursuant to this | 18 | | Section, the
Department and any person subject to a tax | 19 | | collected by the Department
pursuant to this Section shall, as | 20 | | much as practicable, have the same
rights, remedies, | 21 | | privileges, immunities, powers and duties, and be subject
to | 22 | | the same conditions, restrictions, limitations,
penalties, | 23 | | definitions of terms and procedures, as those set forth in the
| 24 | | Act imposing the State tax, the subject of which is similar to | 25 | | the tax being
collected by the Department pursuant to this | 26 | | Section. The Department and
unit of local government county or |
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| 1 | | municipality shall specifically agree in writing to such | 2 | | rights,
remedies, privileges, immunities, powers, duties, | 3 | | conditions, restrictions,
limitations, penalties, definitions | 4 | | of terms and procedures, as well as any
other terms deemed | 5 | | necessary or advisable. All terms so agreed upon shall
be | 6 | | incorporated into an ordinance of such unit of local government | 7 | | county or municipality ,
and the Department shall not collect | 8 | | the tax pursuant to this Section until
such ordinance takes | 9 | | effect.
| 10 | | (c) (1) The Department shall forthwith pay over to the | 11 | | State Treasurer, ex
officio, as trustee, all taxes and | 12 | | penalties collected hereunder. On or
before the 25th day of | 13 | | each calendar month, the Department shall prepare
and certify | 14 | | to the Comptroller the disbursement of stated sums of money to
| 15 | | named units of local government cities and counties from which | 16 | | retailers or other taxpayers have paid taxes or penalties
| 17 | | hereunder to the Department during the second preceding | 18 | | calendar month.
| 19 | | (i) The an amount to be paid to each unit of local | 20 | | government county and municipality, which shall equal
the taxes | 21 | | and penalties collected by the Department for the unit of local | 22 | | government such county or
municipality pursuant to this Section | 23 | | during the second preceding calendar month (not including | 24 | | credit memoranda), plus an amount the Department determines is | 25 | | necessary to offset any amounts which were erroneously paid to | 26 | | a different taxing body, and not including (i) an amount equal |
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| 1 | | to the amount of refunds made during the second preceding | 2 | | calendar month by the Department of behalf of such county or | 3 | | municipality and (ii) any amount which the Department | 4 | | determines is necessary to offset any amounts which are payable | 5 | | to a different taxing body but were erroneously paid to the | 6 | | municipality or county ,
less 2% of the balance, or any greater | 7 | | amount of the balance as provided in the agreement between the | 8 | | Department and the unit of local government required under this | 9 | | Section, which sum shall be retained by the State Treasurer. | 10 | | total amount of taxes and penalties collected by the Department
| 11 | | for such county or municipality pursuant to this Section or the | 12 | | actual cost
of collection of such taxes and penalties | 13 | | determined pursuant to the
agreement described in subsection | 14 | | (b), whichever is less, which shall be
retained by the State; | 15 | | and
| 16 | | (ii) With respect to the total amount to be retained by the | 17 | | State Treasurer pursuant to
subparagraph (i), the Department, | 18 | | at the time of each monthly disbursement to the units of local | 19 | | government, shall prepare and certify to the Comptroller the | 20 | | amount so retained by the State Treasurer, which shall be | 21 | | transferred such amount to be deposited into the Tax Compliance | 22 | | and Administration General Revenue Fund
of the State treasury | 23 | | and used by the Department, subject to appropriation, to cover | 24 | | the costs incurred by the
Department in collecting such taxes | 25 | | and penalties.
| 26 | | (2) Within 10 7 days after receiving the certifications |
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| 1 | | described in paragraph
(1), the Comptroller shall issue orders | 2 | | for payment of the amounts specified
in subparagraph (i) of | 3 | | paragraph (1).
| 4 | | (d) Any home rule unit of local government which imposes a | 5 | | tax
collected by the Department pursuant to this Section | 6 | | substantially similar to a State imposed tax, or which imposes | 7 | | a tax which
is intended to be collected from a retail purchaser | 8 | | of goods or services at
the same time a similar State tax is | 9 | | also collected, must file a certified copy of
the ordinance | 10 | | imposing the tax with the Department within 10 days after
its | 11 | | passage. Beginning on the effective date of this amendatory Act | 12 | | of the 99th General Assembly, an ordinance or resolution | 13 | | imposing or discontinuing a tax collected by the Department | 14 | | under this Section or effecting a change in the rate thereof | 15 | | shall either (i) be adopted and a certified copy thereof filed | 16 | | with the Department on or before the first day of April, | 17 | | whereupon the
Department shall proceed to administer and | 18 | | enforce the tax imposition, discontinuance, or rate change as | 19 | | of the first day of July next following the adoption and | 20 | | filing; or (ii) be adopted and certified copy thereof filed | 21 | | with the Department on or before the first day of October, | 22 | | whereupon the Department shall proceed to administer and | 23 | | enforce the tax imposition, discontinuance, or rate change as | 24 | | of the first day of January next following the adoption and | 25 | | filing. No such ordinance shall become effective until it is so
| 26 | | filed. Any home rule unit of local government which has enacted |
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| 1 | | such an
ordinance prior to the effective date of this Act shall | 2 | | file a copy of such
ordinance with the Department within 90 | 3 | | days after the effective date of this Act.
| 4 | | (e) It is declared to be the law of this State, pursuant to | 5 | | paragraph
(g) of Section 6 of Article VII of the Illinois | 6 | | Constitution, that this
amendatory Act of 1988 is a denial of | 7 | | the power of a home rule unit to fail
to comply with the | 8 | | requirements of paragraphs (d) and (e) of this Section.
| 9 | | (Source: P.A. 85-1215.)
| 10 | | Section 99. Effective date. This Act takes effect upon | 11 | | becoming law.".
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