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| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 HB5712 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: |
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55 ILCS 5/5-1006.5 |
| 55 ILCS 5/5-1006.7 | | 65 ILCS 5/8-11-1.1 | from Ch. 24, par. 8-11-1.1 |
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Amends the Counties Code. Provides that if a County School Facility tax or a County Public Safety tax is imposed, the tax shall be imposed for a period of not less than 5 years but not more than 23 years (currently, no minimum or sunset is required). Amends the Illinois Municipal Code making similar changes to the Municipal Non-Home Rule Sales tax. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| | HB5712 | | LRB099 16812 AWJ 41159 b |
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1 | | AN ACT concerning local government.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The Counties Code is amended by changing |
5 | | Sections 5-1006.5 and 5-1006.7 as follows:
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6 | | (55 ILCS 5/5-1006.5)
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7 | | Sec. 5-1006.5. Special County Retailers' Occupation Tax
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8 | | For Public Safety, Public Facilities, or Transportation. |
9 | | (a) The county board of any county may impose a
tax upon |
10 | | all persons engaged in the business of selling tangible |
11 | | personal
property, other than personal property titled or |
12 | | registered with an agency of
this State's government, at retail |
13 | | in the county on the gross receipts from the
sales made in the |
14 | | course of business to provide revenue to be used exclusively
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15 | | for public safety, public facility, or transportation purposes |
16 | | in that county, if a
proposition for the
tax has been submitted |
17 | | to the electors of that county and
approved by a majority of |
18 | | those voting on the question. If imposed, this tax
shall be |
19 | | imposed only in one-quarter percent increments. If imposed, |
20 | | this tax shall be imposed for a period of not less than 5 years |
21 | | but not more than 23 years, if not terminated earlier by a vote |
22 | | of the county board. By resolution, the
county board may order |
23 | | the proposition to be submitted at any election.
If the tax is |
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1 | | imposed for
transportation purposes for expenditures for |
2 | | public highways or as
authorized
under the Illinois Highway |
3 | | Code, the county board must publish notice
of the existence of |
4 | | its long-range highway transportation
plan as required or |
5 | | described in Section 5-301 of the Illinois
Highway Code and |
6 | | must make the plan publicly available prior to
approval of the |
7 | | ordinance or resolution
imposing the tax. If the tax is imposed |
8 | | for transportation purposes for
expenditures for passenger |
9 | | rail transportation, the county board must publish
notice of |
10 | | the existence of its long-range passenger rail transportation |
11 | | plan
and
must make the plan publicly available prior to |
12 | | approval of the ordinance or
resolution imposing the tax. |
13 | | If a tax is imposed for public facilities purposes, then |
14 | | the name of the project may be included in the proposition at |
15 | | the discretion of the county board as determined in the |
16 | | enabling resolution. For example, the "XXX Nursing Home" or the |
17 | | "YYY Museum". |
18 | | The county clerk shall certify the
question to the proper |
19 | | election authority, who
shall submit the proposition at an |
20 | | election in accordance with the general
election law.
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21 | | (1) The proposition for public safety purposes shall be |
22 | | in
substantially the following form: |
23 | | "To pay for public safety purposes, shall (name of |
24 | | county) be authorized to impose an increase on its share of |
25 | | local sales taxes by (insert rate)?" |
26 | | As additional information on the ballot below the |
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1 | | question shall appear the following: |
2 | | "This would mean that a consumer would pay an |
3 | | additional (insert amount) in sales tax for every $100 of |
4 | | tangible personal property bought at retail."
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5 | | The county board shall may also opt to establish a |
6 | | sunset provision within the range provided in this |
7 | | subsection (a), at which time the additional sales tax |
8 | | would cease being collected, if not terminated earlier by a |
9 | | vote of the county board. The If the county board votes to |
10 | | include a sunset provision, the proposition for public |
11 | | safety purposes shall be in substantially the following |
12 | | form: |
13 | | "To pay for public safety purposes, shall (name of |
14 | | county) be authorized to impose an increase on its share of |
15 | | local sales taxes by (insert rate) for a period not to |
16 | | exceed (insert number of years)? " |
17 | | As additional information on the ballot below the |
18 | | question shall appear the following: |
19 | | "This would mean that a consumer would pay an |
20 | | additional (insert amount) in sales tax for every $100 of |
21 | | tangible personal property bought at retail. If imposed, |
22 | | the additional tax would cease being collected at the end |
23 | | of (insert number of years), if not terminated earlier by a |
24 | | vote of the county board."
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25 | | For the purposes of the
paragraph, "public safety |
26 | | purposes" means
crime prevention, detention, fire |
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1 | | fighting, police, medical, ambulance, or
other emergency |
2 | | services.
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3 | | Votes shall be recorded as "Yes" or "No".
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4 | | Beginning on the January 1 or July 1, whichever is |
5 | | first, that occurs not less than 30 days after May 31, 2015 |
6 | | ( the effective date of Public Act 99-4) this amendatory Act |
7 | | of the 99th General Assembly , Adams County may impose a |
8 | | public safety retailers' occupation tax and service |
9 | | occupation tax at the rate of 0.25%, as provided in the |
10 | | referendum approved by the voters on April 7, 2015, |
11 | | notwithstanding the omission of the additional information |
12 | | that is otherwise required to be printed on the ballot |
13 | | below the question pursuant to this item (1). |
14 | | (2) The proposition for transportation purposes shall |
15 | | be in
substantially
the following form: |
16 | | "To pay for improvements to roads and other |
17 | | transportation purposes, shall (name of county) be |
18 | | authorized to impose an increase on its share of local |
19 | | sales taxes by (insert rate)?" |
20 | | As additional information on the ballot below the |
21 | | question shall appear the following: |
22 | | "This would mean that a consumer would pay an |
23 | | additional (insert amount) in sales tax for every $100 of |
24 | | tangible personal property bought at retail."
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25 | | The county board shall may also opt to establish a |
26 | | sunset provision within the range provided in this |
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1 | | subsection (a), at which time the additional sales tax |
2 | | would cease being collected, if not terminated earlier by a |
3 | | vote of the county board. The If the county board votes to |
4 | | include a sunset provision, the proposition for |
5 | | transportation purposes shall be in substantially the |
6 | | following form: |
7 | | "To pay for road improvements and other transportation |
8 | | purposes, shall (name of county) be authorized to impose an |
9 | | increase on its share of local sales taxes by (insert rate) |
10 | | for a period not to exceed (insert number of years)? " |
11 | | As additional information on the ballot below the |
12 | | question shall appear the following: |
13 | | "This would mean that a consumer would pay an |
14 | | additional (insert amount) in sales tax for every $100 of |
15 | | tangible personal property bought at retail. If imposed, |
16 | | the additional tax would cease being collected at the end |
17 | | of (insert number of years), if not terminated earlier by a |
18 | | vote of the county board."
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19 | | For the purposes of this paragraph, transportation |
20 | | purposes means
construction, maintenance, operation, and |
21 | | improvement of
public highways, any other purpose for which |
22 | | a county may expend funds under
the Illinois Highway Code, |
23 | | and passenger rail transportation.
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24 | | The votes shall be recorded as "Yes" or "No".
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25 | | (3) The proposition for public facilities purposes |
26 | | shall be in substantially the following form: |
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1 | | "To pay for public facilities purposes, shall (name of
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2 | | county) be authorized to impose an increase on its share of
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3 | | local sales taxes by (insert rate)?" |
4 | | As additional information on the ballot below the
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5 | | question shall appear the following: |
6 | | "This would mean that a consumer would pay an
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7 | | additional (insert amount) in sales tax for every $100 of
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8 | | tangible personal property bought at retail." |
9 | | The county board shall may also opt to establish a |
10 | | sunset
provision within the range provided in this |
11 | | subsection (a), at which time the additional sales tax |
12 | | would
cease being collected, if not terminated earlier by a |
13 | | vote
of the county board. The If the county board votes to |
14 | | include a
sunset provision, the proposition for public |
15 | | facilities
purposes shall be in substantially the |
16 | | following form: |
17 | | "To pay for public facilities purposes, shall (name of
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18 | | county) be authorized to impose an increase on its share of
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19 | | local sales taxes by (insert rate) for a period not to
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20 | | exceed (insert number of years)?" |
21 | | As additional information on the ballot below the
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22 | | question shall appear the following: |
23 | | "This would mean that a consumer would pay an
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24 | | additional (insert amount) in sales tax for every $100 of
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25 | | tangible personal property bought at retail. If imposed,
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26 | | the additional tax would cease being collected at the end
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1 | | of (insert number of years), if not terminated earlier by a
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2 | | vote of the county board." |
3 | | For purposes of this Section, "public facilities |
4 | | purposes" means the acquisition, development, |
5 | | construction, reconstruction, rehabilitation, improvement, |
6 | | financing, architectural planning, and installation of |
7 | | capital facilities consisting of buildings, structures, |
8 | | and durable equipment and for the acquisition and |
9 | | improvement of real property and interest in real property |
10 | | required, or expected to be required, in connection with |
11 | | the public facilities, for use by the county for the |
12 | | furnishing of governmental services to its citizens, |
13 | | including but not limited to museums and nursing homes. |
14 | | The votes shall be recorded as "Yes" or "No". |
15 | | If a majority of the electors voting on
the proposition |
16 | | vote in favor of it, the county may impose the tax.
A county |
17 | | may not submit more than one proposition authorized by this |
18 | | Section
to the electors at any one time.
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19 | | This additional tax may not be imposed on the sales of food |
20 | | for human
consumption that is to be consumed off the premises |
21 | | where it is sold (other
than alcoholic beverages, soft drinks, |
22 | | and food which has been prepared for
immediate consumption) and |
23 | | prescription and non-prescription medicines, drugs,
medical |
24 | | appliances and insulin, urine testing materials, syringes, and |
25 | | needles
used by diabetics. The tax imposed by a county under |
26 | | this Section and
all civil penalties that may be assessed as an |
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1 | | incident of the tax shall be
collected and enforced by the |
2 | | Illinois Department of Revenue and deposited
into a special |
3 | | fund created for that purpose. The certificate
of registration |
4 | | that is issued by the Department to a retailer under the
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5 | | Retailers' Occupation Tax Act shall permit the retailer to |
6 | | engage in a business
that is taxable without registering |
7 | | separately with the Department under an
ordinance or resolution |
8 | | under this Section. The Department has full
power to administer |
9 | | and enforce this Section, to collect all taxes and
penalties |
10 | | due under this Section, to dispose of taxes and penalties so
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11 | | collected in the manner provided in this Section, and to |
12 | | determine
all rights to credit memoranda arising on account of |
13 | | the erroneous payment of
a tax or penalty under this Section. |
14 | | In the administration of and compliance
with this Section, the |
15 | | Department and persons who are subject to this Section
shall |
16 | | (i) have the same rights, remedies, privileges, immunities, |
17 | | powers, and
duties, (ii) be subject to the same conditions, |
18 | | restrictions, limitations,
penalties, and definitions of |
19 | | terms, and (iii) employ the same modes of
procedure as are |
20 | | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
21 | | 1n,
2 through 2-70 (in respect to all provisions contained in |
22 | | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 |
23 | | (except provisions
relating to
transaction returns and quarter |
24 | | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, |
25 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 |
26 | | of the
Retailers' Occupation Tax Act and Section 3-7 of the |
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1 | | Uniform Penalty and
Interest Act as if those provisions were |
2 | | set forth in this Section.
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3 | | Persons subject to any tax imposed under the authority |
4 | | granted in this
Section may reimburse themselves for their |
5 | | sellers' tax liability by
separately stating the tax as an |
6 | | additional charge, which charge may be stated
in combination, |
7 | | in a single amount, with State tax which sellers are required
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8 | | to collect under the Use Tax Act, pursuant to such bracketed |
9 | | schedules as the
Department may prescribe.
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10 | | Whenever the Department determines that a refund should be |
11 | | made under this
Section to a claimant instead of issuing a |
12 | | credit memorandum, the Department
shall notify the State |
13 | | Comptroller, who shall cause the order to be drawn for
the |
14 | | amount specified and to the person named in the notification |
15 | | from the
Department. The refund shall be paid by the State |
16 | | Treasurer out of the County
Public Safety or Transportation |
17 | | Retailers' Occupation Tax Fund.
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18 | | (b) If a tax has been imposed under subsection (a), a
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19 | | service occupation tax shall
also be imposed at the same rate |
20 | | upon all persons engaged, in the county, in
the business
of |
21 | | making sales of service, who, as an incident to making those |
22 | | sales of
service, transfer tangible personal property within |
23 | | the county
as an
incident to a sale of service.
This tax may |
24 | | not be imposed on sales of food for human consumption that is |
25 | | to
be consumed off the premises where it is sold (other than |
26 | | alcoholic beverages,
soft drinks, and food prepared for |
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1 | | immediate consumption) and prescription and
non-prescription |
2 | | medicines, drugs, medical appliances and insulin, urine
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3 | | testing materials, syringes, and needles used by diabetics.
The |
4 | | tax imposed under this subsection and all civil penalties that |
5 | | may be
assessed as an incident thereof shall be collected and |
6 | | enforced by the
Department of Revenue. The Department has
full |
7 | | power to
administer and enforce this subsection; to collect all |
8 | | taxes and penalties
due hereunder; to dispose of taxes and |
9 | | penalties so collected in the manner
hereinafter provided; and |
10 | | to determine all rights to credit memoranda
arising on account |
11 | | of the erroneous payment of tax or penalty hereunder.
In the |
12 | | administration of, and compliance with this subsection, the
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13 | | Department and persons who are subject to this paragraph shall |
14 | | (i) have the
same rights, remedies, privileges, immunities, |
15 | | powers, and duties, (ii) be
subject to the same conditions, |
16 | | restrictions, limitations, penalties,
exclusions, exemptions, |
17 | | and definitions of terms, and (iii) employ the same
modes
of |
18 | | procedure as are prescribed in Sections 2 (except that the
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19 | | reference to State in the definition of supplier maintaining a |
20 | | place of
business in this State shall mean the county), 2a, 2b, |
21 | | 2c, 3 through
3-50 (in respect to all provisions therein other |
22 | | than the State rate of
tax), 4 (except that the reference to |
23 | | the State shall be to the county),
5, 7, 8 (except that the |
24 | | jurisdiction to which the tax shall be a debt to
the extent |
25 | | indicated in that Section 8 shall be the county), 9 (except as
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26 | | to the disposition of taxes and penalties collected), 10, 11, |
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1 | | 12 (except the reference therein to Section 2b of the
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2 | | Retailers' Occupation Tax Act), 13 (except that any reference |
3 | | to the State
shall mean the county), Section 15, 16,
17, 18, 19 |
4 | | and 20 of the Service Occupation Tax Act and Section 3-7 of
the |
5 | | Uniform Penalty and Interest Act, as fully as if those |
6 | | provisions were
set forth herein.
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7 | | Persons subject to any tax imposed under the authority |
8 | | granted in
this subsection may reimburse themselves for their |
9 | | serviceman's tax liability
by separately stating the tax as an |
10 | | additional charge, which
charge may be stated in combination, |
11 | | in a single amount, with State tax
that servicemen are |
12 | | authorized to collect under the Service Use Tax Act, in
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13 | | accordance with such bracket schedules as the Department may |
14 | | prescribe.
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15 | | Whenever the Department determines that a refund should be |
16 | | made under this
subsection to a claimant instead of issuing a |
17 | | credit memorandum, the Department
shall notify the State |
18 | | Comptroller, who shall cause the warrant to be drawn
for the |
19 | | amount specified, and to the person named, in the notification
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20 | | from the Department. The refund shall be paid by the State |
21 | | Treasurer out
of the County Public Safety or Transportation |
22 | | Retailers' Occupation Fund.
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23 | | Nothing in this subsection shall be construed to authorize |
24 | | the county
to impose a tax upon the privilege of engaging in |
25 | | any business which under
the Constitution of the United States |
26 | | may not be made the subject of taxation
by the State.
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1 | | (c) The Department shall immediately pay over to the State |
2 | | Treasurer, ex
officio,
as trustee, all taxes and penalties |
3 | | collected under this Section to be
deposited into the County |
4 | | Public Safety or Transportation Retailers'
Occupation Tax |
5 | | Fund, which
shall be an unappropriated trust fund held outside |
6 | | of the State treasury. |
7 | | As soon as possible after the first day of each month, |
8 | | beginning January 1, 2011, upon certification of the Department |
9 | | of Revenue, the Comptroller shall order transferred, and the |
10 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
11 | | local sales tax increment, as defined in the Innovation |
12 | | Development and Economy Act, collected under this Section |
13 | | during the second preceding calendar month for sales within a |
14 | | STAR bond district. |
15 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
16 | | on
or before the 25th
day of each calendar month, the |
17 | | Department shall prepare and certify to the
Comptroller the |
18 | | disbursement of stated sums of money
to the counties from which |
19 | | retailers have paid
taxes or penalties to the Department during |
20 | | the second preceding
calendar month. The amount to be paid to |
21 | | each county, and deposited by the
county into its special fund |
22 | | created for the purposes of this Section, shall
be the amount |
23 | | (not
including credit memoranda) collected under this Section |
24 | | during the second
preceding
calendar month by the Department |
25 | | plus an amount the Department determines is
necessary to offset |
26 | | any amounts that were erroneously paid to a different
taxing |
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1 | | body, and not including (i) an amount equal to the amount of |
2 | | refunds
made
during the second preceding calendar month by the |
3 | | Department on behalf of
the county, (ii) any amount that the |
4 | | Department determines is
necessary to offset any amounts that |
5 | | were payable to a different taxing body
but were erroneously |
6 | | paid to the county, and (iii) any amounts that are transferred |
7 | | to the STAR Bonds Revenue Fund. Within 10 days after receipt by |
8 | | the
Comptroller of the disbursement certification to the |
9 | | counties provided for in
this Section to be given to the |
10 | | Comptroller by the Department, the Comptroller
shall cause the |
11 | | orders to be drawn for the respective amounts in accordance
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12 | | with directions contained in the certification.
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13 | | In addition to the disbursement required by the preceding |
14 | | paragraph, an
allocation shall be made in March of each year to |
15 | | each county that received
more than $500,000 in disbursements |
16 | | under the preceding paragraph in the
preceding calendar year. |
17 | | The allocation shall be in an amount equal to the
average |
18 | | monthly distribution made to each such county under the |
19 | | preceding
paragraph during the preceding calendar year |
20 | | (excluding the 2 months of
highest receipts). The distribution |
21 | | made in March of each year subsequent to
the year in which an |
22 | | allocation was made pursuant to this paragraph and the
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23 | | preceding paragraph shall be reduced by the amount allocated |
24 | | and disbursed
under this paragraph in the preceding calendar |
25 | | year. The Department shall
prepare and certify to the |
26 | | Comptroller for disbursement the allocations made in
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1 | | accordance with this paragraph.
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2 | | A county may direct, by ordinance, that all or a portion of |
3 | | the taxes and penalties collected under the Special County |
4 | | Retailers' Occupation Tax For Public Safety or Transportation |
5 | | be deposited into the Transportation Development Partnership |
6 | | Trust Fund. |
7 | | (d) For the purpose of determining the local governmental |
8 | | unit whose tax is
applicable, a retail sale by a producer of |
9 | | coal or another 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 another 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 United States
Constitution as a sale |
15 | | in interstate or foreign commerce.
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16 | | (e) Nothing in this Section shall be construed to authorize |
17 | | a county to
impose a
tax upon the privilege of engaging in any |
18 | | business that under the Constitution
of the United States may |
19 | | not be made the subject of taxation by this State.
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20 | | (e-5) If a county imposes a tax under this Section, the |
21 | | county board may,
by ordinance, discontinue or lower the rate |
22 | | of the tax. If the county board
lowers the tax rate or |
23 | | discontinues the tax, a referendum must be
held in accordance |
24 | | with subsection (a) of this Section in order to increase the
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25 | | rate of the tax or to reimpose the discontinued tax.
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26 | | (f) Beginning April 1, 1998 and through December 31, 2013, |
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1 | | the results of any election authorizing a
proposition to impose |
2 | | a tax
under this Section or effecting a change in the rate of |
3 | | tax, or any ordinance
lowering the rate or discontinuing the |
4 | | tax,
shall be certified
by the
county clerk and filed with the |
5 | | Illinois Department of Revenue
either (i) on or
before the |
6 | | first day of April, whereupon the Department shall proceed to
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7 | | administer and enforce the tax as of the first day of July next |
8 | | following
the filing; or (ii)
on or before the first day of |
9 | | October, whereupon the
Department shall proceed to administer |
10 | | and enforce the tax as of the first
day of January next |
11 | | following the filing.
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12 | | Beginning January 1, 2014, the results of any election |
13 | | authorizing a proposition to impose a tax under this Section or |
14 | | effecting an increase in the rate of tax, along with the |
15 | | ordinance adopted to impose the tax or increase the rate of the |
16 | | tax, or any ordinance adopted to lower the rate or discontinue |
17 | | the tax, shall be certified by the county clerk and filed with |
18 | | the Illinois Department of Revenue either (i) on or before the |
19 | | first day of May, whereupon the Department shall proceed to |
20 | | administer and enforce the tax as of the first day of July next |
21 | | following the adoption and filing; or (ii) on or before the |
22 | | first day of October, whereupon the Department shall proceed to |
23 | | administer and enforce the tax as of the first day of January |
24 | | next following the adoption and filing. |
25 | | (g) When certifying the amount of a monthly disbursement to |
26 | | a county under
this
Section, the Department shall increase or |
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1 | | decrease the amounts by an amount
necessary to offset any |
2 | | miscalculation of previous disbursements. The offset
amount |
3 | | shall be the amount erroneously disbursed within the previous 6 |
4 | | months
from the time a miscalculation is discovered.
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5 | | (h) This Section may be cited as the "Special County |
6 | | Occupation Tax
For Public Safety, Public Facilities, or |
7 | | Transportation Law".
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8 | | (i) For purposes of this Section, "public safety" includes, |
9 | | but is not
limited to, crime prevention, detention, fire |
10 | | fighting, police, medical,
ambulance, or other emergency
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11 | | services. The county may share tax proceeds received under this |
12 | | Section for public safety purposes, including proceeds |
13 | | received before August 4, 2009 (the effective date of Public |
14 | | Act 96-124), with any fire protection district located in the |
15 | | county. For the purposes of this Section, "transportation" |
16 | | includes, but
is not limited to, the construction,
maintenance, |
17 | | operation, and improvement of public highways, any other
|
18 | | purpose for which a county may expend funds under the Illinois |
19 | | Highway Code,
and passenger rail transportation. For the |
20 | | purposes of this Section, "public facilities purposes" |
21 | | includes, but is not limited to, the acquisition, development, |
22 | | construction, reconstruction, rehabilitation, improvement, |
23 | | financing, architectural planning, and installation of capital |
24 | | facilities consisting of buildings, structures, and durable |
25 | | equipment and for the acquisition and improvement of real |
26 | | property and interest in real property required, or expected to |
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1 | | be required, in connection with the public facilities, for use |
2 | | by the county for the furnishing of governmental services to |
3 | | its citizens, including but not limited to museums and nursing |
4 | | homes. |
5 | | (j) The Department may promulgate rules to implement Public |
6 | | Act 95-1002 only to the extent necessary to apply the existing |
7 | | rules for the Special County Retailers' Occupation Tax for |
8 | | Public Safety to this new purpose for public facilities.
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9 | | (Source: P.A. 98-584, eff. 8-27-13; 99-4, eff. 5-31-15; 99-217, |
10 | | eff. 7-31-15; revised 11-6-15.) |
11 | | (55 ILCS 5/5-1006.7) |
12 | | Sec. 5-1006.7. School facility occupation taxes. |
13 | | (a) In any county, a tax shall be imposed upon all persons |
14 | | engaged in the business of selling tangible personal property, |
15 | | other than personal property titled or registered with an |
16 | | agency of this State's government, at retail in the county on |
17 | | the gross receipts from the sales made in the course of |
18 | | business to provide revenue to be used exclusively for school |
19 | | facility purposes if a proposition for the tax has been |
20 | | submitted to the electors of that county and approved by a |
21 | | majority of those voting on the question as provided in |
22 | | subsection (c). The tax under this Section shall be imposed |
23 | | only in one-quarter percent increments and may not exceed 1%. |
24 | | The tax shall be imposed for a period not less than 5 years but |
25 | | not more than 23 years. |
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1 | | This additional tax may not be imposed on the sale of food |
2 | | for human consumption that is to be consumed off the premises |
3 | | where it is sold (other than alcoholic beverages, soft drinks, |
4 | | and food that has been prepared for immediate consumption) and |
5 | | prescription and non-prescription medicines, drugs, medical |
6 | | appliances and insulin, urine testing materials, syringes and |
7 | | needles used by diabetics.
The Department of Revenue has full |
8 | | power to administer and enforce this subsection, to collect all |
9 | | taxes and penalties due under this subsection, to dispose of |
10 | | taxes and penalties so collected in the manner provided in this |
11 | | subsection, and to determine all rights to credit memoranda |
12 | | arising on account of the erroneous payment of a tax or penalty |
13 | | under this subsection. The Department shall deposit all taxes |
14 | | and penalties collected under this subsection into a special |
15 | | fund created for that purpose. |
16 | | In the administration of and compliance with this |
17 | | subsection, the Department and persons who are subject to this |
18 | | subsection (i) have the same rights, remedies, privileges, |
19 | | immunities, powers, and duties, (ii) are subject to the same |
20 | | conditions, restrictions, limitations, penalties, and |
21 | | definitions of terms, and (iii) shall employ the same modes of |
22 | | procedure as are set forth in Sections 1 through 1o, 2 through |
23 | | 2-70 (in respect to all provisions contained in those Sections |
24 | | other than the State rate of tax), 2a through 2h, 3 (except as |
25 | | to the disposition of taxes and penalties collected), 4, 5, 5a, |
26 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, |
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1 | | 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation |
2 | | Tax Act and all provisions of the Uniform Penalty and Interest |
3 | | Act as if those provisions were set forth in this subsection. |
4 | | The certificate of registration that is issued by the |
5 | | Department to a retailer under the Retailers' Occupation Tax |
6 | | Act permits the retailer to engage in a business that is |
7 | | taxable without registering separately with the Department |
8 | | under an ordinance or resolution under this subsection. |
9 | | Persons subject to any tax imposed under the authority |
10 | | granted in this subsection may reimburse themselves for their |
11 | | seller's tax liability by separately stating that tax as an |
12 | | additional charge, which may be stated in combination, in a |
13 | | single amount, with State tax that sellers are required to |
14 | | collect under the Use Tax Act, pursuant to any bracketed |
15 | | schedules set forth by the Department. |
16 | | (b) If a tax has been imposed under subsection (a), then a |
17 | | service occupation tax must also be imposed at the same rate |
18 | | upon all persons engaged, in the county, in the business of |
19 | | making sales of service, who, as an incident to making those |
20 | | sales of service, transfer tangible personal property within |
21 | | the county as an incident to a sale of service. |
22 | | This tax may not be imposed on sales of food for human |
23 | | consumption that is to be consumed off the premises where it is |
24 | | sold (other than alcoholic beverages, soft drinks, and food |
25 | | prepared for immediate consumption) and prescription and |
26 | | non-prescription medicines, drugs, medical appliances and |
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1 | | insulin, urine testing materials, syringes, and needles used by |
2 | | diabetics. |
3 | | The tax imposed under this subsection and all civil |
4 | | penalties that may be assessed as an incident thereof shall be |
5 | | collected and enforced by the Department and deposited into a |
6 | | special fund created for that purpose. The Department has full |
7 | | power to administer and enforce this subsection, to collect all |
8 | | taxes and penalties due under this subsection, to dispose of |
9 | | taxes and penalties so collected in the manner provided in this |
10 | | subsection, and to determine all rights to credit memoranda |
11 | | arising on account of the erroneous payment of a tax or penalty |
12 | | under this subsection. |
13 | | In the administration of and compliance with this |
14 | | subsection, the Department and persons who are subject to this |
15 | | subsection shall (i) have the same rights, remedies, |
16 | | privileges, immunities, powers and duties, (ii) be subject to |
17 | | the same conditions, restrictions, limitations, penalties and |
18 | | definition of terms, and (iii) employ the same modes of |
19 | | procedure as are set forth in Sections 2 (except that that |
20 | | reference to State in the definition of supplier maintaining a |
21 | | place of business in this State means the county), 2a through |
22 | | 2d, 3 through 3-50 (in respect to all provisions contained in |
23 | | those Sections other than the State rate of tax), 4 (except |
24 | | that the reference to the State shall be to the county), 5, 7, |
25 | | 8 (except that the jurisdiction to which the tax is a debt to |
26 | | the extent indicated in that Section 8 is the county), 9 |
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1 | | (except as to the disposition of taxes and penalties |
2 | | collected), 10, 11, 12 (except the reference therein to Section |
3 | | 2b of the Retailers' Occupation Tax Act), 13 (except that any |
4 | | reference to the State means the county), Section 15, 16, 17, |
5 | | 18, 19, and 20 of the Service Occupation Tax Act and all |
6 | | provisions of the Uniform Penalty and Interest Act, as fully as |
7 | | if those provisions were set forth herein. |
8 | | Persons subject to any tax imposed under the authority |
9 | | granted in this subsection may reimburse themselves for their |
10 | | serviceman's tax liability by separately stating the tax as an |
11 | | additional charge, which may be stated in combination, in a |
12 | | single amount, with State tax that servicemen are authorized to |
13 | | collect under the Service Use Tax Act, pursuant to any |
14 | | bracketed schedules set forth by the Department. |
15 | | (c) The tax under this Section may not be imposed until the |
16 | | question of imposing the tax has been submitted to the electors |
17 | | of the county at a regular election and approved by a majority |
18 | | of the electors voting on the question. For all regular |
19 | | elections held prior to August 23, 2011 ( the effective date of |
20 | | Public Act 97-542) this amendatory Act of the 97th General |
21 | | Assembly , upon a resolution by the county board or a resolution |
22 | | by school district boards that represent at least 51% of the |
23 | | student enrollment within the county, the county board must |
24 | | certify the question to the proper election authority in |
25 | | accordance with the Election Code. |
26 | | For all regular elections held prior to August 23, 2011 |
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1 | | ( the effective date of Public Act 97-542) this amendatory Act |
2 | | of the 97th General Assembly , the election authority must |
3 | | submit the question in substantially the following form: |
4 | | Shall (name of county) be authorized to impose a |
5 | | retailers' occupation tax and a service occupation tax |
6 | | (commonly referred to as a "sales tax") at a rate of |
7 | | (insert rate) to be used exclusively for school facility |
8 | | purposes? |
9 | | The election authority must record the votes as "Yes" or "No". |
10 | | If a majority of the electors voting on the question vote |
11 | | in the affirmative, then the county may, thereafter, impose the |
12 | | tax. |
13 | | For all regular elections held on or after August 23, 2011 |
14 | | ( the effective date of Public Act 97-542) this amendatory Act |
15 | | of the 97th General Assembly , the regional superintendent of |
16 | | schools for the county must, upon receipt of a resolution or |
17 | | resolutions of school district boards that represent more than |
18 | | 50% of the student enrollment within the county, certify the |
19 | | question to the proper election authority for submission to the |
20 | | electors of the county at the next regular election at which |
21 | | the question lawfully may be submitted to the electors, all in |
22 | | accordance with the Election Code. |
23 | | For all regular elections held on or after August 23, 2011 |
24 | | ( the effective date of Public Act 97-542) this amendatory Act |
25 | | of the 97th General Assembly , the election authority must |
26 | | submit the question in substantially the following form: |
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1 | | Shall a retailers' occupation tax and a service |
2 | | occupation tax (commonly referred to as a "sales tax") be |
3 | | imposed in (name of county) at a rate of (insert rate) for |
4 | | a period not to exceed (insert number of years) to be used |
5 | | exclusively for school facility purposes? |
6 | | The election authority must record the votes as "Yes" or "No". |
7 | | If a majority of the electors voting on the question vote |
8 | | in the affirmative, then the tax shall be imposed at the rate |
9 | | set forth in the question. |
10 | | For the purposes of this subsection (c), "enrollment" means |
11 | | the head count of the students residing in the county on the |
12 | | last school day of September of each year, which must be |
13 | | reported on the Illinois State Board of Education Public School |
14 | | Fall Enrollment/Housing Report.
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15 | | (d) The Department shall immediately pay over to the State |
16 | | Treasurer, ex officio, as trustee, all taxes and penalties |
17 | | collected under this Section to be deposited into the School |
18 | | Facility Occupation Tax Fund, which shall be an unappropriated |
19 | | trust fund held outside the State treasury. |
20 | | On or before the 25th day of each calendar month, the |
21 | | Department shall prepare and certify to the Comptroller the |
22 | | disbursement of stated sums of money to the regional |
23 | | superintendents of schools in counties from which retailers or |
24 | | servicemen have paid taxes or penalties to the Department |
25 | | during the second preceding calendar month. The amount to be |
26 | | paid to each regional superintendent of schools and disbursed |
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1 | | to him or her in accordance with Section 3-14.31 of the School |
2 | | Code, is equal to the amount (not including credit memoranda) |
3 | | collected from the county under this Section during the second |
4 | | preceding calendar month by the Department, (i) less 2% of that |
5 | | amount, which shall be deposited into the Tax Compliance and |
6 | | Administration Fund and shall be used by the Department, |
7 | | subject to appropriation, to cover the costs of the Department |
8 | | in administering and enforcing the provisions of this Section, |
9 | | on behalf of the county, (ii) plus an amount that the |
10 | | Department determines is necessary to offset any amounts that |
11 | | were erroneously paid to a different taxing body; (iii) less an |
12 | | amount equal to the amount of refunds made during the second |
13 | | preceding calendar month by the Department on behalf of the |
14 | | county; and (iv) less any amount that the Department determines |
15 | | is necessary to offset any amounts that were payable to a |
16 | | different taxing body but were erroneously paid to the county. |
17 | | When certifying the amount of a monthly disbursement to a |
18 | | regional superintendent of schools under this Section, the |
19 | | Department shall increase or decrease the amounts by an amount |
20 | | necessary to offset any miscalculation of previous |
21 | | disbursements within the previous 6 months from the time a |
22 | | miscalculation is discovered. |
23 | | Within 10 days after receipt by the Comptroller from the |
24 | | Department of the disbursement certification to the regional |
25 | | superintendents of the schools provided for in this Section, |
26 | | the Comptroller shall cause the orders to be drawn for the |
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1 | | respective amounts in accordance with directions contained in |
2 | | the certification. |
3 | | If the Department determines that a refund should be made |
4 | | under this Section to a claimant instead of issuing a credit |
5 | | memorandum, then the Department shall notify the Comptroller, |
6 | | who shall cause the order to be drawn for the amount specified |
7 | | and to the person named in the notification from the |
8 | | Department. The refund shall be paid by the Treasurer out of |
9 | | the School Facility Occupation Tax Fund.
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10 | | (e) For the purposes of determining the local governmental |
11 | | unit whose tax is applicable, a retail sale by a producer of |
12 | | coal or another mineral mined in Illinois is a sale at retail |
13 | | at the place where the coal or other mineral mined in Illinois |
14 | | is extracted from the earth. This subsection does not apply to |
15 | | coal or another mineral when it is delivered or shipped by the |
16 | | seller to the purchaser at a point outside Illinois so that the |
17 | | sale is exempt under the United States Constitution as a sale |
18 | | in interstate or foreign commerce. |
19 | | (f) Nothing in this Section may be construed to authorize a |
20 | | tax to be imposed upon the privilege of engaging in any |
21 | | business that under the Constitution of the United States may |
22 | | not be made the subject of taxation by this State. |
23 | | (g) If a county board imposes a tax under this Section |
24 | | pursuant to a referendum held before August 23, 2011 ( the |
25 | | effective date of Public Act 97-542) this amendatory Act of the |
26 | | 97th General Assembly at a rate below the rate set forth in the |
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1 | | question approved by a majority of electors of that county |
2 | | voting on the question as provided in subsection (c), then the |
3 | | county board may, by ordinance, increase the rate of the tax up |
4 | | to the rate set forth in the question approved by a majority of |
5 | | electors of that county voting on the question as provided in |
6 | | subsection (c). If a county board imposes a tax under this |
7 | | Section pursuant to a referendum held before August 23, 2011 |
8 | | ( the effective date of Public Act 97-542) this amendatory Act |
9 | | of the 97th General Assembly , then the board may, by ordinance, |
10 | | discontinue or reduce the rate of the tax. If a tax is imposed |
11 | | under this Section pursuant to a referendum held on or after |
12 | | August 23, 2011 ( the effective date of Public Act 97-542) this |
13 | | amendatory Act of the 97th General Assembly , then the county |
14 | | board may reduce or discontinue the tax, but only in accordance |
15 | | with subsection (h-5) of this Section. If, however, a school |
16 | | board issues bonds that are secured by the proceeds of the tax |
17 | | under this Section, then the county board may not reduce the |
18 | | tax rate or discontinue the tax if that rate reduction or |
19 | | discontinuance would adversely affect the school board's |
20 | | ability to pay the principal and interest on those bonds as |
21 | | they become due or necessitate the extension of additional |
22 | | property taxes to pay the principal and interest on those |
23 | | bonds. If the county board reduces the tax rate or discontinues |
24 | | the tax, then a referendum must be held in accordance with |
25 | | subsection (c) of this Section in order to increase the rate of |
26 | | the tax or to reimpose the discontinued tax. |
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1 | | Until January 1, 2014, the results of any election that |
2 | | imposes, reduces, or discontinues a tax under this Section must |
3 | | be certified by the election authority, and any ordinance that |
4 | | increases or lowers the rate or discontinues the tax must be |
5 | | certified by the county clerk and, in each case, filed with the |
6 | | Illinois Department of Revenue either (i) on or before the |
7 | | first day of April, whereupon the Department shall proceed to |
8 | | administer and enforce the tax or change in the rate as of the |
9 | | first day of July next following the filing; or (ii) on or |
10 | | before the first day of October, whereupon the Department shall |
11 | | proceed to administer and enforce the tax or change in the rate |
12 | | as of the first day of January next following the filing. |
13 | | Beginning January 1, 2014, the results of any election that |
14 | | imposes, reduces, or discontinues a tax under this Section must |
15 | | be certified by the election authority, and any ordinance that |
16 | | increases or lowers the rate or discontinues the tax must be |
17 | | certified by the county clerk and, in each case, filed with the |
18 | | Illinois Department of Revenue either (i) on or before the |
19 | | first day of May, whereupon the Department shall proceed to |
20 | | administer and enforce the tax or change in the rate as of the |
21 | | first day of July next following the filing; or (ii) on or |
22 | | before the first day of October, whereupon the Department shall |
23 | | proceed to administer and enforce the tax or change in the rate |
24 | | as of the first day of January next following the filing. |
25 | | (h) For purposes of this Section, "school facility |
26 | | purposes" means (i) the acquisition, development, |
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1 | | construction, reconstruction, rehabilitation, improvement, |
2 | | financing, architectural planning, and installation of capital |
3 | | facilities consisting of buildings, structures, and durable |
4 | | equipment and for the acquisition and improvement of real |
5 | | property and interest in real property required, or expected to |
6 | | be required, in connection with the capital facilities and (ii) |
7 | | the payment of bonds or other obligations heretofore or |
8 | | hereafter issued, including bonds or other obligations |
9 | | heretofore or hereafter issued to refund or to continue to |
10 | | refund bonds or other obligations issued, for school facility |
11 | | purposes, provided that the taxes levied to pay those bonds are |
12 | | abated by the amount of the taxes imposed under this Section |
13 | | that are used to pay those bonds. "School-facility purposes" |
14 | | also includes fire prevention, safety, energy conservation, |
15 | | accessibility, school security, and specified repair purposes |
16 | | set forth under Section 17-2.11 of the School Code. |
17 | | (h-5) A county board in a county where a tax has been |
18 | | imposed under this Section pursuant to a referendum held on or |
19 | | after August 23, 2011 ( the effective date of Public Act 97-542) |
20 | | this amendatory Act of the 97th General Assembly may, by |
21 | | ordinance or resolution, submit to the voters of the county the |
22 | | question of reducing or discontinuing the tax. In the ordinance |
23 | | or resolution, the county board shall certify the question to |
24 | | the proper election authority in accordance with the Election |
25 | | Code. The election authority must submit the question in |
26 | | substantially the following form: |
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1 | | Shall the school facility retailers' occupation tax |
2 | | and service occupation tax (commonly referred to as the |
3 | | "school facility sales tax") currently imposed in (name of |
4 | | county) at a rate of (insert rate) be (reduced to (insert |
5 | | rate))(discontinued)? |
6 | | If a majority of the electors voting on the question vote in |
7 | | the affirmative, then, subject to the provisions of subsection |
8 | | (g) of this Section, the tax shall be reduced or discontinued |
9 | | as set forth in the question. |
10 | | (i) This Section does not apply to Cook County. |
11 | | (j) This Section may be cited as the County School Facility |
12 | | Occupation Tax Law.
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13 | | (Source: P.A. 98-584, eff. 8-27-13; 99-143, eff. 7-27-15; |
14 | | 99-217, eff. 7-31-15; revised 11-6-15.) |
15 | | Section 10. The Illinois Municipal Code is amended by |
16 | | changing Section 8-11-1.1 as follows: |
17 | | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) |
18 | | Sec. 8-11-1.1. Non-home rule municipalities; imposition of |
19 | | taxes. |
20 | | (a) The corporate authorities of a non-home rule
|
21 | | municipality
may, upon approval of the electors of the |
22 | | municipality pursuant to
subsection (b) of this Section, impose |
23 | | by ordinance or resolution the tax authorized in Sections |
24 | | 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. |
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1 | | (b) The corporate authorities of the municipality may by |
2 | | ordinance or
resolution call for the submission to the electors |
3 | | of the municipality
the question of whether the municipality |
4 | | shall impose such tax. If imposed, this tax may be imposed for |
5 | | a period of not less than 5 years but not more than 23 years, if |
6 | | not terminated earlier by a vote of the corporate authorities |
7 | | of the municipality. Such
question shall be certified by the |
8 | | municipal clerk to the election
authority in accordance with |
9 | | Section 28-5 of the Election Code and shall be
in a form in |
10 | | accordance with Section 16-7 of the Election Code. |
11 | | Notwithstanding any provision of law to the contrary, if |
12 | | the proceeds of the tax may be used for municipal operations |
13 | | pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the |
14 | | election authority must submit the question in substantially |
15 | | the following form: |
16 | | Shall the corporate authorities of the municipality be |
17 | | authorized to levy a tax at a rate of (rate)% for a period |
18 | | not to exceed (insert number of years) for expenditures on |
19 | | municipal operations, expenditures on public |
20 | | infrastructure, or property tax relief? |
21 | | If a majority of the electors in the municipality voting |
22 | | upon the
question vote in the affirmative, such tax shall be |
23 | | imposed. |
24 | | Until January 1, 1992, an ordinance or resolution imposing |
25 | | the tax of not more than 1% hereunder or
discontinuing the same |
26 | | shall be adopted and a certified copy thereof,
together with a |
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1 | | certification that the ordinance or resolution received
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2 | | referendum approval in the case of the imposition of such tax, |
3 | | filed with
the Department of Revenue, on or before the first |
4 | | day of June, whereupon
the Department shall proceed to |
5 | | administer and enforce
the additional tax or to discontinue the |
6 | | tax, as the case may be, as of the
first day of September next |
7 | | following such adoption and filing. |
8 | | Beginning January 1, 1992 and through December 31, 1992, an |
9 | | ordinance or resolution imposing
or discontinuing the tax |
10 | | hereunder shall be adopted and a certified copy
thereof filed |
11 | | with the Department on or before the first day of July,
|
12 | | whereupon the Department shall proceed to administer and |
13 | | enforce this
Section as of the first day of October next |
14 | | following such adoption and filing. |
15 | | Beginning January 1, 1993, and through September 30, 2002, |
16 | | an ordinance or resolution imposing or
discontinuing the tax |
17 | | hereunder shall be adopted and a certified copy
thereof filed |
18 | | with the Department on or before the first day of October,
|
19 | | whereupon the Department shall proceed to administer and |
20 | | enforce this
Section as of the first day of January next |
21 | | following such adoption and filing. |
22 | | Beginning October 1, 2002, and through December 31, 2013, |
23 | | an ordinance or resolution imposing or
discontinuing the tax
|
24 | | under this Section or effecting a change in the rate of tax |
25 | | must either (i) be
adopted
and a
certified copy of the |
26 | | ordinance or resolution filed with the Department on or
before |
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1 | | the first day
of April,
whereupon the Department shall proceed |
2 | | to administer and enforce this Section
as of the
first day of |
3 | | July next following the adoption and filing; or (ii) be adopted
|
4 | | and a certified
copy of the ordinance or resolution filed with |
5 | | the Department on or before the
first day
of October,
whereupon |
6 | | the Department shall proceed to administer and enforce this |
7 | | Section
as of the
first day of January next following the |
8 | | adoption and filing. |
9 | | Beginning January 1, 2014, if an ordinance or resolution |
10 | | imposing the tax under this Section, discontinuing the tax |
11 | | under this Section, or effecting a change in the rate of tax |
12 | | under this Section is adopted, a certified copy thereof, |
13 | | together with a certification that the ordinance or resolution |
14 | | received referendum approval in the case of the imposition of |
15 | | or increase in the rate of such tax, shall be filed with the |
16 | | Department of Revenue, either (i) on or before the first day of |
17 | | May, whereupon the Department shall proceed to administer and |
18 | | enforce this Section as of the first day of July next following |
19 | | the adoption and filing; or (ii) on or before the first day of |
20 | | October, whereupon the Department shall proceed to administer |
21 | | and enforce this Section as of the first day of January next |
22 | | following the adoption and filing. |
23 | | Notwithstanding any provision in this Section to the |
24 | | contrary, if, in a non-home rule municipality with more than |
25 | | 150,000 but fewer than 200,000 inhabitants, as determined by |
26 | | the last preceding federal decennial census, an ordinance or |
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1 | | resolution under this Section imposes or discontinues a tax or |
2 | | changes the tax rate as of July 1, 2007, then that ordinance or |
3 | | resolution, together with a certification that the
ordinance or |
4 | | resolution received referendum approval in the case of the
|
5 | | imposition of the tax, must be adopted and a certified copy of |
6 | | that ordinance or resolution must be filed with the Department |
7 | | on or before May 15, 2007, whereupon the Department shall |
8 | | proceed to administer and enforce this Section as of July 1, |
9 | | 2007.
|
10 | | Notwithstanding any provision in this Section to the |
11 | | contrary, if, in a non-home rule municipality with more than |
12 | | 6,500 but fewer than 7,000 inhabitants, as determined by the |
13 | | last preceding federal decennial census, an ordinance or |
14 | | resolution under this Section imposes or discontinues a tax or |
15 | | changes the tax rate on or before May 20, 2009, then that |
16 | | ordinance or resolution, together with a certification that the
|
17 | | ordinance or resolution received referendum approval in the |
18 | | case of the
imposition of the tax, must be adopted and a |
19 | | certified copy of that ordinance or resolution must be filed |
20 | | with the Department on or before May 20, 2009, whereupon the |
21 | | Department shall proceed to administer and enforce this Section |
22 | | as of July 1, 2009. |
23 | | A non-home rule municipality may file
a
certified copy of |
24 | | an ordinance or resolution, with a certification that the
|
25 | | ordinance or resolution received referendum approval in the |
26 | | case of the
imposition of the tax, with the
Department of |