Full Text of HB0938 101st General Assembly
HB0938ham001 101ST GENERAL ASSEMBLY | Rep. Lawrence Walsh, Jr. Filed: 4/3/2019
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| 1 | | AMENDMENT TO HOUSE BILL 938
| 2 | | AMENDMENT NO. ______. Amend House Bill 938 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Illinois Municipal Code is amended by | 5 | | changing Section 8-11-1.3 as follows:
| 6 | | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
| 7 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' | 8 | | Occupation Tax Act. The corporate authorities of a non-home | 9 | | rule municipality may impose
a tax upon all persons engaged in | 10 | | the business of selling tangible
personal property, other than | 11 | | on an item of tangible personal property
which is titled and | 12 | | registered by an agency of this State's Government,
at retail | 13 | | in the municipality for expenditure on
public infrastructure or | 14 | | for property tax relief or both as defined in
Section 8-11-1.2 | 15 | | if approved by
referendum as provided in Section 8-11-1.1, of | 16 | | the gross receipts from such
sales made in the course of such |
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| 1 | | business.
If the tax is approved by referendum on or after July | 2 | | 14, 2010 (the effective date of Public Act 96-1057), the | 3 | | corporate authorities of a non-home rule municipality may, | 4 | | until July 1, 2030 December 31, 2020 , use the proceeds of the | 5 | | tax for expenditure on municipal operations, in addition to or | 6 | | in lieu of any expenditure on public infrastructure or for | 7 | | property tax relief. The tax imposed may not be more than 1% | 8 | | and may be imposed only in
1/4% increments. The tax may not be | 9 | | imposed on tangible personal property taxed at the 1% rate | 10 | | under the Retailers' Occupation Tax Act.
The tax imposed by a
| 11 | | municipality pursuant to this Section and all civil penalties | 12 | | that may be
assessed as an incident thereof shall be collected | 13 | | and enforced by the
State Department of Revenue. The | 14 | | certificate of registration which is
issued by the Department | 15 | | to a retailer under the Retailers' Occupation Tax
Act shall | 16 | | permit such retailer to engage in a business which is taxable
| 17 | | under any ordinance or resolution enacted pursuant to
this | 18 | | Section without registering separately with the Department | 19 | | under
such ordinance or resolution or under this Section. The | 20 | | Department
shall have full power to administer and enforce this | 21 | | Section; to collect
all taxes and penalties due hereunder; to | 22 | | dispose of taxes and penalties
so collected in the manner | 23 | | hereinafter provided, and to determine all
rights to credit | 24 | | memoranda, arising on account of the erroneous payment
of tax | 25 | | or penalty hereunder. In the administration of, and compliance
| 26 | | with, this Section, the Department and persons who are subject |
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| 1 | | to this
Section shall have the same rights, remedies, | 2 | | privileges, immunities,
powers and duties, and be subject to | 3 | | the same conditions, restrictions,
limitations, penalties and | 4 | | definitions of terms, and employ the same
modes of procedure, | 5 | | as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, | 6 | | 2 through 2-65 (in respect to all provisions therein other than
| 7 | | the State rate of tax), 2c, 3 (except as to the disposition of | 8 | | taxes and
penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, | 9 | | 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 | 10 | | and 13 of the Retailers'
Occupation Tax Act and Section 3-7 of | 11 | | the Uniform Penalty and Interest
Act as fully as if those | 12 | | provisions were set forth herein.
| 13 | | No municipality may impose a tax under this Section unless | 14 | | the municipality
also imposes a tax at the same rate under | 15 | | Section 8-11-1.4 of this Code.
| 16 | | Persons subject to any tax imposed pursuant to the | 17 | | authority granted
in this Section may reimburse themselves for | 18 | | their seller's tax
liability hereunder by separately stating | 19 | | such tax as an additional
charge, which charge may be stated in | 20 | | combination, in a single amount,
with State tax which sellers | 21 | | are required to collect under the Use Tax
Act, pursuant to such | 22 | | bracket schedules as the Department may prescribe.
| 23 | | Whenever the Department determines that a refund should be | 24 | | made under
this Section to a claimant instead of issuing a | 25 | | credit memorandum, the
Department shall notify the State | 26 | | Comptroller, who shall cause the
order to be drawn for the |
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| 1 | | amount specified, and to the person named,
in such notification | 2 | | from the Department. Such refund shall be paid by
the State | 3 | | Treasurer out of the non-home rule municipal retailers'
| 4 | | occupation tax fund.
| 5 | | The Department shall forthwith pay over to the State | 6 | | Treasurer, ex
officio, as trustee, all taxes and penalties | 7 | | collected hereunder. | 8 | | As soon as possible after the first day of each month, | 9 | | beginning January 1, 2011, upon certification of the Department | 10 | | of Revenue, the Comptroller shall order transferred, and the | 11 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 12 | | local sales tax increment, as defined in the Innovation | 13 | | Development and Economy Act, collected under this Section | 14 | | during the second preceding calendar month for sales within a | 15 | | STAR bond district. | 16 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 17 | | on or
before the 25th day of each calendar month, the | 18 | | Department shall
prepare and certify to the Comptroller the | 19 | | disbursement of stated sums
of money to named municipalities, | 20 | | the municipalities to be those from
which retailers have paid | 21 | | taxes or penalties hereunder to the Department
during the | 22 | | second preceding calendar month. The amount to be paid to each
| 23 | | municipality shall be the amount (not including credit | 24 | | memoranda) collected
hereunder during the second preceding | 25 | | calendar month by the Department plus
an amount the Department | 26 | | determines is necessary to offset any amounts
which were |
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| 1 | | erroneously paid to a different taxing body, and not including
| 2 | | an amount equal to the amount of refunds made during the second | 3 | | preceding
calendar month by the Department on behalf of such | 4 | | municipality, and not
including any amount which the Department | 5 | | determines is necessary to offset
any amounts which were | 6 | | payable to a different taxing body but were
erroneously paid to | 7 | | the municipality, and not including any amounts that are | 8 | | transferred to the STAR Bonds Revenue Fund, less 1.5% of the | 9 | | remainder, which the Department shall transfer into the Tax | 10 | | Compliance and Administration Fund. The Department, at the time | 11 | | of each monthly disbursement to the municipalities, shall | 12 | | prepare and certify to the State Comptroller the amount to be | 13 | | transferred into the Tax Compliance and Administration Fund | 14 | | under this Section. Within 10 days after receipt, by the
| 15 | | Comptroller, of the disbursement certification to the | 16 | | municipalities and the Tax Compliance and Administration Fund
| 17 | | provided for in this Section to be given to the Comptroller by | 18 | | the
Department, the Comptroller shall cause the orders to be | 19 | | drawn for the
respective amounts in accordance with the | 20 | | directions contained in such
certification.
| 21 | | For the purpose of determining the local governmental unit | 22 | | whose tax
is applicable, a retail sale, by a producer of coal | 23 | | or other mineral
mined in Illinois, is a sale at retail at the | 24 | | place where the coal or
other mineral mined in Illinois is | 25 | | extracted from the earth. This
paragraph does not apply to coal | 26 | | or other mineral when it is delivered
or shipped by the seller |
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| 1 | | to the purchaser at a point outside Illinois so
that the sale | 2 | | is exempt under the Federal Constitution as a sale in
| 3 | | interstate or foreign commerce.
| 4 | | Nothing in this Section shall be construed to authorize a
| 5 | | municipality to impose a tax upon the privilege of engaging in | 6 | | any
business which under the constitution of the United States | 7 | | may not be
made the subject of taxation by this State.
| 8 | | When certifying the amount of a monthly disbursement to a | 9 | | municipality
under this Section, the Department shall increase | 10 | | or decrease such amount
by an amount necessary to offset any | 11 | | misallocation of previous
disbursements. The offset amount | 12 | | shall be the amount erroneously disbursed
within the previous 6 | 13 | | months from the time a misallocation is discovered.
| 14 | | The Department of Revenue shall implement Public Act 91-649 | 15 | | this amendatory Act of the 91st
General Assembly so as to | 16 | | collect the tax on and after January 1, 2002.
| 17 | | As used in this Section, "municipal" and "municipality" | 18 | | means a city,
village or incorporated town, including an | 19 | | incorporated town which has
superseded a civil township.
| 20 | | This Section shall be known and may be cited as the | 21 | | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
| 22 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; | 23 | | 100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised | 24 | | 1-9-19.)".
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