Full Text of SB0780 99th General Assembly
SB0780ham003 99TH GENERAL ASSEMBLY | Rep. Al Riley Filed: 5/14/2015
| | 09900SB0780ham003 | | LRB099 06575 HLH 35537 a |
|
| 1 | | AMENDMENT TO SENATE BILL 780
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 780 immediately | 3 | | below the enacting clause, by inserting the following:
| 4 | | "Section 3. The Department of Revenue Law of the
Civil | 5 | | Administrative Code of Illinois is amended by changing Section | 6 | | 2505-190 as follows:
| 7 | | (20 ILCS 2505/2505-190) (was 20 ILCS 2505/39c-4)
| 8 | | Sec. 2505-190. Tax Compliance and Administration Fund. | 9 | | (a) Amounts
deposited into the Tax Compliance and
| 10 | | Administration Fund, a special fund in the State treasury that | 11 | | is hereby
created, must be appropriated to the Department to
| 12 | | reimburse the Department for its costs of collecting, | 13 | | administering, and
enforcing the tax laws that provide for | 14 | | deposits into the Fund. Moneys in the Fund shall consist of | 15 | | deposits provided for in tax laws, reimbursements, or other | 16 | | payments received from units of local government for |
| | | 09900SB0780ham003 | - 2 - | LRB099 06575 HLH 35537 a |
|
| 1 | | administering a local tax or fee on behalf of the unit of local | 2 | | government in accordance with the Local Tax Collection Act, or | 3 | | other payments designated for deposit into the Fund.
| 4 | | (b) As soon as possible after July 1, 2015, and as soon as | 5 | | possible after each July 1 thereafter, the Director of the | 6 | | Department of Revenue shall certify the balance in the Tax | 7 | | Compliance and Administration Fund as of July 1, less any | 8 | | amounts obligated, and the State Comptroller shall order | 9 | | transferred and the State Treasurer shall transfer from the Tax | 10 | | Compliance and Administration Fund to the General Revenue Fund | 11 | | the amount certified that exceeds the Tax Compliance and | 12 | | Administration Fund annual amount $2,500,000 . As used in this | 13 | | Section, "Tax Compliance and Administration Fund annual | 14 | | amount" means: | 15 | | (1) for the July 1, 2015 transfer, $2,500,000; and | 16 | | (2) for transfers in subsequent years, the previous | 17 | | year's Tax Compliance and Administration Fund annual | 18 | | amount increased by the percentage increase in the Consumer | 19 | | Price Index during the 12-month calendar year preceding | 20 | | July 1 of the current year. | 21 | | For purposes of this Section "Consumer Price Index" means | 22 | | the Consumer Price Index for All Urban Consumers for all items | 23 | | published by the United States Department of Labor. | 24 | | (Source: P.A. 98-1098, eff. 8-26-14.)"; and
| 25 | | by inserting Section 10 in its proper numeric sequence as |
| | | 09900SB0780ham003 | - 3 - | LRB099 06575 HLH 35537 a |
|
| 1 | | follows: | 2 | | "Section 10. The Local Tax Collection Act is amended by | 3 | | changing Section 1 as follows:
| 4 | | (35 ILCS 720/1) (from Ch. 120, par. 1901)
| 5 | | Sec. 1.
(a) The Department of Revenue and any unit of local | 6 | | government county or municipality
may agree to the Department's | 7 | | collecting, and transmitting back to the unit of local | 8 | | government such county
or municipality , any tax lawfully | 9 | | imposed by that unit of local government county or | 10 | | municipality ,
the subject of which is similar to that of a tax | 11 | | imposed by the State and
collected by the Department of | 12 | | Revenue, unless the General Assembly has
specifically required | 13 | | a different method of collection for such tax.
However, the | 14 | | Department may not enter into a contract with any unit of local | 15 | | government municipality
or county pursuant to this Act for the | 16 | | collection of any tax based on the
sale or use of tangible | 17 | | personal property generally, not including taxes
based only on | 18 | | the sale or use of specifically limited kinds of tangible
| 19 | | personal property, unless the
municipal or county ordinance | 20 | | adopted by the unit of local government imposes a sales or use | 21 | | tax which is
substantively identical to and which contains the | 22 | | same exemptions as the
taxes imposed by the unit of local | 23 | | government's municipalities' or counties' ordinances | 24 | | authorized by
the Home Rule or Non-Home Rule Municipal or |
| | | 09900SB0780ham003 | - 4 - | LRB099 06575 HLH 35537 a |
|
| 1 | | County Retailers' Occupation Tax Act , the Home Rule or Non-Home | 2 | | Rule or the Municipal or
County Use Tax , or any other | 3 | | Retailers' Occupation Tax Act or Law that is administered by | 4 | | the Department of Revenue, as interpreted by the Department | 5 | | through its regulations as
those Acts and as those regulations | 6 | | may from time to time be amended.
| 7 | | (b) Regarding the collection of a tax pursuant to this | 8 | | Section, the
Department and any person subject to a tax | 9 | | collected by the Department
pursuant to this Section shall, as | 10 | | much as practicable, have the same
rights, remedies, | 11 | | privileges, immunities, powers and duties, and be subject
to | 12 | | the same conditions, restrictions, limitations,
penalties, | 13 | | definitions of terms and procedures, as those set forth in the
| 14 | | Act imposing the State tax, the subject of which is similar to | 15 | | the tax being
collected by the Department pursuant to this | 16 | | Section. The Department and
unit of local government county or | 17 | | municipality shall specifically agree in writing to such | 18 | | rights,
remedies, privileges, immunities, powers, duties, | 19 | | conditions, restrictions,
limitations, penalties, definitions | 20 | | of terms and procedures, as well as any
other terms deemed | 21 | | necessary or advisable. All terms so agreed upon shall
be | 22 | | incorporated into an ordinance of such unit of local government | 23 | | county or municipality ,
and the Department shall not collect | 24 | | the tax pursuant to this Section until
such ordinance takes | 25 | | effect.
| 26 | | (c) (1) The Department shall forthwith pay over to the |
| | | 09900SB0780ham003 | - 5 - | LRB099 06575 HLH 35537 a |
|
| 1 | | State Treasurer, ex
officio, as trustee, all taxes and | 2 | | penalties collected hereunder. On or
before the 25th day of | 3 | | each calendar month, the Department shall prepare
and certify | 4 | | to the Comptroller the disbursement of stated sums of money to
| 5 | | named units of local government cities and counties from which | 6 | | retailers or other taxpayers have paid taxes or penalties
| 7 | | hereunder to the Department during the second preceding | 8 | | calendar month.
| 9 | | (i) The an amount to be paid to each unit of local | 10 | | government county and municipality, which shall equal
the taxes | 11 | | and penalties collected by the Department for the unit of local | 12 | | government such county or
municipality pursuant to this Section | 13 | | during the second preceding calendar month (not including | 14 | | credit memoranda), plus an amount the Department determines is | 15 | | necessary to offset any amounts which were erroneously paid to | 16 | | a different taxing body, and not including (i) an amount equal | 17 | | to the amount of refunds made during the second preceding | 18 | | calendar month by the Department of behalf of such county or | 19 | | municipality and (ii) any amount which the Department | 20 | | determines is necessary to offset any amounts which are payable | 21 | | to a different taxing body but were erroneously paid to the | 22 | | municipality or county ,
less 2% of the balance, or any greater | 23 | | amount of the balance as provided in the agreement between the | 24 | | Department and the unit of local government required under this | 25 | | Section, which sum shall be retained by the State Treasurer. | 26 | | total amount of taxes and penalties collected by the Department
|
| | | 09900SB0780ham003 | - 6 - | LRB099 06575 HLH 35537 a |
|
| 1 | | for such county or municipality pursuant to this Section or the | 2 | | actual cost
of collection of such taxes and penalties | 3 | | determined pursuant to the
agreement described in subsection | 4 | | (b), whichever is less, which shall be
retained by the State; | 5 | | and
| 6 | | (ii) With respect to the total amount to be retained by the | 7 | | State Treasurer pursuant to
subparagraph (i), the Department, | 8 | | at the time of each monthly disbursement to the units of local | 9 | | government, shall prepare and certify to the Comptroller the | 10 | | amount so retained by the State Treasurer, which shall be | 11 | | transferred such amount to be deposited into the Tax Compliance | 12 | | and Administration General Revenue Fund
of the State treasury | 13 | | and used by the Department, subject to appropriation, to cover | 14 | | the costs incurred by the
Department in collecting such taxes | 15 | | and penalties.
| 16 | | (2) Within 10 7 days after receiving the certifications | 17 | | described in paragraph
(1), the Comptroller shall issue orders | 18 | | for payment of the amounts specified
in subparagraph (i) of | 19 | | paragraph (1).
| 20 | | (d) Any home rule unit of local government which imposes a | 21 | | tax
collected by the Department pursuant to this Section | 22 | | substantially similar to a State imposed tax, or which imposes | 23 | | a tax which
is intended to be collected from a retail purchaser | 24 | | of goods or services at
the same time a similar State tax is | 25 | | also collected, must file a certified copy of
the ordinance | 26 | | imposing the tax with the Department within 10 days after
its |
| | | 09900SB0780ham003 | - 7 - | LRB099 06575 HLH 35537 a |
|
| 1 | | passage. Beginning on the effective date of this amendatory Act | 2 | | of the 99th General Assembly, an ordinance or resolution | 3 | | imposing or discontinuing a tax collected by the Department | 4 | | under this Section or effecting a change in the rate thereof | 5 | | shall either (i) be adopted and a certified copy thereof filed | 6 | | with the Department on or before the first day of April, | 7 | | whereupon the
Department shall proceed to administer and | 8 | | enforce the tax imposition, discontinuance, or rate change as | 9 | | of the first day of July next following the adoption and | 10 | | filing; or (ii) be adopted and certified copy thereof filed | 11 | | with the Department on or before the first day of October, | 12 | | whereupon the Department shall proceed to administer and | 13 | | enforce the tax imposition, discontinuance, or rate change as | 14 | | of the first day of January next following the adoption and | 15 | | filing. No such ordinance shall become effective until it is so
| 16 | | filed. Any home rule unit of local government which has enacted | 17 | | such an
ordinance prior to the effective date of this Act shall | 18 | | file a copy of such
ordinance with the Department within 90 | 19 | | days after the effective date of this Act.
| 20 | | (e) It is declared to be the law of this State, pursuant to | 21 | | paragraph
(g) of Section 6 of Article VII of the Illinois | 22 | | Constitution, that this
amendatory Act of 1988 is a denial of | 23 | | the power of a home rule unit to fail
to comply with the | 24 | | requirements of paragraphs (d) and (e) of this Section.
| 25 | | (Source: P.A. 85-1215.)".
|
|