Full Text of HB1064 95th General Assembly
HB1064 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 HB1064
Introduced 2/8/2007, by Rep. Donald L. Moffitt SYNOPSIS AS INTRODUCED: |
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65 ILCS 5/8-11-1.4 |
from Ch. 24, par. 8-11-1.4 |
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Amends the Illinois
Municipal Code.
Makes a technical change
in a Section concerning a non-home rule municipal service
occupation tax.
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A BILL FOR
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HB1064 |
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LRB095 06287 HLH 26382 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by | 5 |
| changing Section 8-11-1.4 as follows:
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| (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
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| Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation | 8 |
| Tax Act. The
The
corporate authorities of a non-home rule | 9 |
| municipality may impose a
tax upon all persons engaged, in such | 10 |
| municipality, in the business of
making sales of service for | 11 |
| expenditure on
public infrastructure or for property tax relief | 12 |
| or both as defined in
Section 8-11-1.2 if approved by
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| referendum as provided in Section 8-11-1.1, of the selling | 14 |
| price of
all tangible personal property transferred by such | 15 |
| servicemen either in
the form of tangible personal property or | 16 |
| in the form of real estate as
an incident to a sale of service.
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| The tax imposed may not be more than 1% and may be imposed only | 18 |
| in
1/4% increments. The tax may not be imposed on the sale of | 19 |
| food for human
consumption that is
to be consumed off the | 20 |
| premises where it is sold (other than alcoholic
beverages, soft | 21 |
| drinks, and food that has been prepared for immediate
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| consumption) and prescription and nonprescription medicines, | 23 |
| drugs, medical
appliances, and insulin, urine testing |
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LRB095 06287 HLH 26382 b |
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| materials, syringes, and needles used by
diabetics.
The tax | 2 |
| imposed by a municipality
pursuant to this Section and all | 3 |
| civil penalties that may be assessed as
an incident thereof | 4 |
| shall be collected and enforced by the State
Department of | 5 |
| Revenue. The certificate of registration which is issued
by the | 6 |
| Department to a retailer under the Retailers' Occupation Tax
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| Act or under the Service Occupation Tax Act shall permit
such | 8 |
| registrant to engage in a business which is taxable under any
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| ordinance or resolution enacted pursuant to this Section | 10 |
| without
registering separately with the Department under such | 11 |
| ordinance or
resolution or under this Section. The Department | 12 |
| shall have full power
to administer and enforce this Section; | 13 |
| to collect all taxes and
penalties due hereunder; to dispose of | 14 |
| taxes and penalties so collected
in the manner hereinafter | 15 |
| provided, and to determine all rights to
credit memoranda | 16 |
| arising on account of the erroneous payment of tax or
penalty | 17 |
| hereunder. In the administration of, and compliance with, this
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| Section the Department and persons who are subject to this | 19 |
| Section
shall have the same rights, remedies, privileges, | 20 |
| immunities, powers and
duties, and be subject to the same | 21 |
| conditions, restrictions, limitations,
penalties and | 22 |
| definitions of terms, and employ the same modes of procedure,
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| as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in | 24 |
| respect to
all provisions therein other than the State rate of | 25 |
| tax), 4 (except that
the reference to the State shall be to the | 26 |
| taxing municipality), 5, 7, 8
(except that the jurisdiction to |
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| which the tax shall be a debt to the
extent indicated in that | 2 |
| Section 8 shall be the taxing municipality), 9
(except as to | 3 |
| the disposition of taxes and penalties collected, and except
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| that the returned merchandise credit for this municipal tax may | 5 |
| not be
taken against any State tax), 10, 11, 12 (except the | 6 |
| reference therein to
Section 2b of the Retailers' Occupation | 7 |
| Tax Act), 13 (except that any
reference to the State shall mean | 8 |
| the taxing municipality), the first
paragraph of Section 15, | 9 |
| 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and | 10 |
| Section 3-7 of the Uniform Penalty and Interest Act, as fully
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| as if those provisions were set forth herein. | 12 |
| No municipality may impose a tax under this Section unless | 13 |
| the municipality
also imposes a tax at the same rate under | 14 |
| Section 8-11-1.3 of this Code.
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| Persons subject to any tax imposed pursuant to the | 16 |
| authority granted
in this Section may reimburse themselves for | 17 |
| their serviceman's tax
liability hereunder by separately | 18 |
| stating such tax as an additional
charge, which charge may be | 19 |
| stated in combination, in a single amount,
with State tax which | 20 |
| servicemen are authorized to collect under the
Service Use Tax | 21 |
| Act, pursuant to such bracket schedules as the
Department may | 22 |
| prescribe.
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| Whenever the Department determines that a refund should be | 24 |
| made under
this Section to a claimant instead of issuing credit | 25 |
| memorandum, the
Department shall notify the State Comptroller, | 26 |
| who shall cause the
order to be drawn for the amount specified, |
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| and to the person named,
in such notification from the | 2 |
| Department. Such refund shall be paid by
the State Treasurer | 3 |
| out of the municipal retailers' occupation tax fund.
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| The Department shall forthwith pay over to the State | 5 |
| Treasurer,
ex officio, as trustee, all taxes and penalties | 6 |
| collected hereunder. On
or before the 25th day of each calendar | 7 |
| month, the Department shall
prepare and certify to the | 8 |
| Comptroller the disbursement of stated sums
of money to named | 9 |
| municipalities, the municipalities to be those from
which | 10 |
| suppliers and servicemen have paid taxes or penalties hereunder | 11 |
| to
the Department during the second preceding calendar month. | 12 |
| The amount
to be paid to each municipality shall be the amount | 13 |
| (not including credit
memoranda) collected hereunder during | 14 |
| the second preceding calendar
month by the Department, and not | 15 |
| including an amount equal to the amount
of refunds made during | 16 |
| the second preceding calendar month by the
Department on behalf | 17 |
| of such municipality. Within 10 days
after receipt, by the | 18 |
| Comptroller, of the disbursement certification to
the | 19 |
| municipalities and the General Revenue Fund, provided for in | 20 |
| this
Section to be given to the Comptroller by the Department, | 21 |
| the
Comptroller shall cause the orders to be drawn for the | 22 |
| respective
amounts in accordance with the directions contained | 23 |
| in such
certification.
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| The Department of Revenue shall implement this amendatory | 25 |
| Act of the 91st
General Assembly so as to collect the tax on | 26 |
| and after January 1, 2002.
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| Nothing in this Section shall be construed to authorize a
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| municipality to impose a tax upon the privilege of engaging in | 3 |
| any
business which under the constitution of the United States | 4 |
| may not be
made the subject of taxation by this State.
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| As used in this Section, "municipal" or "municipality" | 6 |
| means or refers to
a city, village or incorporated town, | 7 |
| including an incorporated town which
has superseded a civil | 8 |
| township.
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| This Section shall be known and may be cited as the | 10 |
| "Non-Home Rule Municipal
Service Occupation Tax Act".
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| (Source: P.A. 94-679, eff. 1-1-06.)
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