Full Text of SB2326 98th General Assembly
SB2326enr 98TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Department of Revenue Law of the
Civil | 5 | | Administrative Code of Illinois is amended by changing Section | 6 | | 2505-250 as follows:
| 7 | | (20 ILCS 2505/2505-250) (was 20 ILCS 2505/39c)
| 8 | | Sec. 2505-250. Compromising debts due to the State. Under | 9 | | no
circumstances shall any officer or employee of the
| 10 | | Department compromise any debt due to this State, except in | 11 | | case
of actions of the Director after review by the board of | 12 | | appeals provided
for by Section 2505-505 95-505 .
However, | 13 | | claims or accounts receivable of less than $1,000 may be | 14 | | written off
the
Department's records and cancelled by the | 15 | | Department without complying with
the provisions of Section 2 | 16 | | of the Uncollected State Claims Act when the
Department | 17 | | determines that
the cost of collecting the claim or account | 18 | | would exceed the
amount to be collected.
The Department shall | 19 | | submit to the Comptroller a list of all such claims
or accounts | 20 | | written off the Department's records.
| 21 | | (Source: P.A. 91-239, eff. 1-1-00.)
| 22 | | Section 10. The Use Tax Act is amended by changing Section |
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| 1 | | 3-61 as follows:
| 2 | | (35 ILCS 105/3-61)
| 3 | | Sec. 3-61. Motor vehicles; trailers; use as rolling stock | 4 | | definition. | 5 | | (a) Through
June 30, 2003, "use
as
rolling stock moving
in
| 6 | | interstate commerce" in subsections (b) and (c) of Section 3-55 | 7 | | means for motor
vehicles, as defined in Section 1-146 of the | 8 | | Illinois Vehicle Code, and
trailers, as defined in Section | 9 | | 1-209 of the Illinois Vehicle Code, when on 15
or more | 10 | | occasions in a 12-month period the motor vehicle and trailer | 11 | | has
carried
persons or
property for hire in interstate | 12 | | commerce, even just between points in Illinois,
if the motor | 13 | | vehicle and trailer transports persons whose journeys or | 14 | | property
whose shipments originate or terminate outside | 15 | | Illinois. This definition
applies to all property purchased for | 16 | | the purpose of being
attached to those motor vehicles or | 17 | | trailers as a part thereof.
| 18 | | (b) On and after July 1, 2003 and through June 30, 2004, | 19 | | "use as rolling stock moving in interstate
commerce" in
| 20 | | paragraphs (b) and (c) of Section 3-55 occurs for motor | 21 | | vehicles, as defined in
Section 1-146 of the Illinois Vehicle | 22 | | Code, when during a 12-month period
the
rolling stock has | 23 | | carried persons or property for hire in interstate commerce
for | 24 | | 51% of
its total trips and transports persons whose journeys or | 25 | | property whose
shipments
originate or terminate outside |
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| 1 | | Illinois. Trips that are only between points in
Illinois shall
| 2 | | not be counted as interstate trips when calculating whether the | 3 | | tangible
personal property
qualifies for the exemption but such | 4 | | trips shall be included in total trips
taken.
| 5 | | (c) Beginning July 1, 2004, "use as rolling stock moving in | 6 | | interstate commerce" in paragraphs (b) and (c) of Section 3-55 | 7 | | occurs for motor vehicles, as defined in Section 1-146 of the | 8 | | Illinois Vehicle Code, when during a 12-month period the | 9 | | rolling stock has carried persons or property for hire in | 10 | | interstate commerce for greater than 50% of its total trips for | 11 | | that period or for greater than 50% of its total miles for that | 12 | | period. The person claiming the exemption shall make an | 13 | | election at the time of purchase to use either the trips or | 14 | | mileage method. Persons who purchased motor vehicles prior to | 15 | | July 1, 2004 shall make an election to use either the trips or | 16 | | mileage method and document that election in their books and | 17 | | records. If no election is made under this subsection to use | 18 | | the trips or mileage method, the person shall be deemed to have | 19 | | chosen the mileage method. Any election to use either the trips | 20 | | or mileage method will remain in effect for that motor vehicle | 21 | | for any period for which the Department may issue a notice of | 22 | | tax liability under this Act. | 23 | | For purposes of determining qualifying trips or miles, | 24 | | motor vehicles that carry persons or property for hire, even | 25 | | just between points in Illinois, will be considered used for | 26 | | hire in interstate commerce if the motor vehicle transports |
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| 1 | | persons whose journeys or property whose shipments originate or | 2 | | terminate outside Illinois. The exemption for motor vehicles
| 3 | | used as rolling stock moving in interstate commerce may be
| 4 | | claimed only for the following vehicles: (i) motor vehicles | 5 | | whose gross vehicle weight
rating exceeds 16,000 pounds; and | 6 | | (ii) limousines, as defined in Section 1-139.1 of the Illinois | 7 | | Vehicle Code. This definition applies to all property purchased | 8 | | for the purpose of being attached to those motor vehicles as a | 9 | | part thereof. | 10 | | (d) Beginning July 1, 2004, "use as rolling stock moving in | 11 | | interstate commerce" in paragraphs (b) and (c) of Section 3-55 | 12 | | occurs for trailers, as defined in Section 1-209 of the | 13 | | Illinois Vehicle Code, semitrailers as defined in Section 1-187 | 14 | | of the Illinois Vehicle Code, and pole trailers as defined in | 15 | | Section 1-161 of the Illinois Vehicle Code, when during a | 16 | | 12-month period the rolling stock has carried persons or | 17 | | property for hire in interstate commerce for greater than 50% | 18 | | of its total trips for that period or for greater than 50% of | 19 | | its total miles for that period. The person claiming the | 20 | | exemption for a trailer or trailers that will not be dedicated | 21 | | to a motor vehicle or group of motor vehicles shall make an | 22 | | election at the time of purchase to use either the trips or | 23 | | mileage method. Persons who purchased trailers prior to July 1, | 24 | | 2004 that are not dedicated to a motor vehicle or group of | 25 | | motor vehicles shall make an election to use either the trips | 26 | | or mileage method and document that election in their books and |
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| 1 | | records. If no election is made under this subsection to use | 2 | | the trips or mileage method, the person shall be deemed to have | 3 | | chosen the mileage method. Any election to use either the trips | 4 | | or mileage method will remain in effect for that trailer for | 5 | | any period for which the Department may issue a notice of tax | 6 | | liability under this Act. | 7 | | For purposes of determining qualifying trips or miles, | 8 | | trailers, semitrailers, or pole trailers that carry property | 9 | | for hire, even just between points in Illinois, will be | 10 | | considered used for hire in interstate commerce if the | 11 | | trailers, semitrailers, or pole trailers transport property | 12 | | whose shipments originate or terminate outside Illinois. This | 13 | | definition applies to all property purchased for the purpose of | 14 | | being attached to those trailers, semitrailers, or pole | 15 | | trailers as a part thereof. In lieu of a person providing | 16 | | documentation regarding the qualifying use of each individual | 17 | | trailer, semitrailer, or pole trailer, that person may document | 18 | | such qualifying use by providing documentation of the | 19 | | following: | 20 | | (1) If a trailer, semitrailer, or pole trailer is | 21 | | dedicated to a motor vehicle that qualifies as rolling | 22 | | stock moving in interstate commerce under subsection (c) of | 23 | | this Section, then that trailer, semitrailer, or pole | 24 | | trailer qualifies as rolling stock moving in interstate | 25 | | commerce under this subsection. | 26 | | (2) If a trailer, semitrailer, or pole trailer is |
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| 1 | | dedicated to a group of motor vehicles that all qualify as | 2 | | rolling stock moving in interstate commerce under | 3 | | subsection (c) of this Section, then that trailer, | 4 | | semitrailer, or pole trailer qualifies as rolling stock | 5 | | moving in interstate commerce under this subsection. | 6 | | (3) If one or more trailers, semitrailers, or pole | 7 | | trailers are dedicated to a group of motor vehicles and not | 8 | | all of those motor vehicles in that group qualify as | 9 | | rolling stock moving in interstate commerce under | 10 | | subsection (c) of this Section, then the percentage of | 11 | | those trailers, semitrailers, or pole trailers that | 12 | | qualifies as rolling stock moving in interstate commerce | 13 | | under this subsection is equal to the percentage of those | 14 | | motor vehicles in that group that qualify as rolling stock | 15 | | moving in interstate commerce under subsection (c) of this | 16 | | Section to which those trailers, semitrailers, or pole | 17 | | trailers are dedicated. However, to determine the | 18 | | qualification for the exemption provided under this item | 19 | | (3), the mathematical application of the qualifying | 20 | | percentage to one or more trailers, semitrailers, or pole | 21 | | trailers under this subpart shall not be allowed as to any | 22 | | fraction of a trailer, semitrailer, or pole trailer.
| 23 | | (e) For aircraft and watercraft purchased on or after | 24 | | January 1, 2014, "use as rolling stock moving in interstate | 25 | | commerce" in paragraphs (b) and (c) of Section 3-55 occurs | 26 | | when, during a 12-month period, the rolling stock has carried |
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| 1 | | persons or property for hire in interstate commerce for greater | 2 | | than 50% of its total trips for that period or for greater than | 3 | | 50% of its total miles for that period. The person claiming the | 4 | | exemption shall make an election at the time of purchase to use | 5 | | either the trips or mileage method and document that election | 6 | | in their books and records. If no election is made under this | 7 | | subsection to use the trips or mileage method, the person shall | 8 | | be deemed to have chosen the mileage method. For aircraft, | 9 | | flight hours may be used in lieu of recording miles in | 10 | | determining whether the aircraft meets the mileage test in this | 11 | | subsection. For watercraft, nautical miles or trip hours may be | 12 | | used in lieu of recording miles in determining whether the | 13 | | watercraft meets the mileage test in this subsection. | 14 | | Notwithstanding any other provision of law to the contrary, | 15 | | property purchased on or after January 1, 2014 for the purpose | 16 | | of being attached to aircraft or watercraft as a part thereof | 17 | | qualifies as rolling stock moving in interstate commerce only | 18 | | if the aircraft or watercraft to which it will be attached | 19 | | qualifies as rolling stock moving in interstate commerce under | 20 | | the test set forth in this subsection (e), regardless of when | 21 | | the aircraft or watercraft was purchased. Persons who purchased | 22 | | aircraft or watercraft prior to January 1, 2014 shall make an | 23 | | election to use either the trips or mileage method and document | 24 | | that election in their books and records for the purpose of | 25 | | determining whether property purchased on or after January 1, | 26 | | 2014 for the purpose of being attached to aircraft or |
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| 1 | | watercraft as a part thereof qualifies as rolling stock moving | 2 | | in interstate commerce under this subsection (e). | 3 | | (f) The election to use either the trips or mileage method | 4 | | made under the provisions of subsections (c), (d), or (e) of | 5 | | this Section will remain in effect for the duration of the | 6 | | purchaser's ownership of that item. | 7 | | (Source: P.A. 95-528, eff. 8-28-07.)
| 8 | | Section 15. The Service Use Tax Act is amended by changing | 9 | | Section 3-51 as follows:
| 10 | | (35 ILCS 110/3-51)
| 11 | | Sec. 3-51. Motor vehicles; trailers; use as rolling stock | 12 | | definition. | 13 | | (a) Through
June 30, 2003, "use
as
rolling stock moving
in
| 14 | | interstate commerce" in subsection (b) of Section 3-45 means | 15 | | for motor
vehicles, as defined in Section 1-46 of the Illinois | 16 | | Vehicle Code, and
trailers, as defined in Section 1-209 of the | 17 | | Illinois Vehicle Code, when on 15
or more
occasions in a | 18 | | 12-month period the motor vehicle and trailer has carried
| 19 | | persons
or property
for hire in interstate commerce, even just | 20 | | between points in Illinois, if the
motor vehicle and trailer | 21 | | transports persons whose journeys or property
whose shipments | 22 | | originate or terminate outside Illinois. This definition
| 23 | | applies to all property purchased for the purpose of being | 24 | | attached to those
motor
vehicles or trailers as a part thereof.
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| 1 | | (b) On and after July 1, 2003 and through June 30, 2004, | 2 | | "use as rolling stock moving in interstate
commerce" in
| 3 | | paragraphs (4) and (4a) of the definition of "sale of service" | 4 | | in Section 2
and subsection (b) of Section 3-45 occurs for | 5 | | motor vehicles, as defined in
Section 1-146 of the Illinois | 6 | | Vehicle Code, when
during a 12-month period the rolling stock | 7 | | has carried persons or property for
hire in
interstate commerce | 8 | | for 51% of its total trips and transports persons whose
| 9 | | journeys or
property whose shipments originate or terminate | 10 | | outside Illinois. Trips that
are only
between points in | 11 | | Illinois shall not be counted as interstate trips when
| 12 | | calculating whether
the tangible personal property qualifies | 13 | | for the exemption but such trips shall
be included
in total | 14 | | trips taken.
| 15 | | (c) Beginning July 1, 2004, "use as rolling stock moving in | 16 | | interstate commerce" in paragraphs (4) and (4a) of the | 17 | | definition of "sale of service" in Section 2 and subsection (b) | 18 | | of Section 3-45 occurs for motor vehicles, as defined in | 19 | | Section 1-146 of the Illinois Vehicle Code, when during a | 20 | | 12-month period the rolling stock has carried persons or | 21 | | property for hire in interstate commerce for greater than 50% | 22 | | of its total trips for that period or for greater than 50% of | 23 | | its total miles for that period. The person claiming the | 24 | | exemption shall make an election at the time of purchase to use | 25 | | either the trips or mileage method. Persons who purchased motor | 26 | | vehicles prior to July 1, 2004 shall make an election to use |
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| 1 | | either the trips or mileage method and document that election | 2 | | in their books and records. If no election is made under this | 3 | | subsection to use the trips or mileage method, the person shall | 4 | | be deemed to have chosen the mileage method. Any election to | 5 | | use either the trips or mileage method will remain in effect | 6 | | for that motor vehicle for any period for which the Department | 7 | | may issue a notice of tax liability under this Act. | 8 | | For purposes of determining qualifying trips or miles, | 9 | | motor vehicles that carry persons or property for hire, even | 10 | | just between points in Illinois, will be considered used for | 11 | | hire in interstate commerce if the motor vehicle transports | 12 | | persons whose journeys or property whose shipments originate or | 13 | | terminate outside Illinois. The exemption for motor vehicles
| 14 | | used as rolling stock moving in interstate commerce may be
| 15 | | claimed only for the following vehicles: (i) motor vehicles | 16 | | whose gross vehicle weight
rating exceeds 16,000 pounds; and | 17 | | (ii) limousines, as defined in Section 1-139.1 of the Illinois | 18 | | Vehicle Code. This definition applies to all property purchased | 19 | | for the purpose of being attached to those motor vehicles as a | 20 | | part thereof. | 21 | | (d) Beginning July 1, 2004, "use as rolling stock moving in | 22 | | interstate commerce" in paragraphs (4) and (4a) of the | 23 | | definition of "sale of service" in Section 2 and subsection (b) | 24 | | of Section 3-45 occurs for trailers, as defined in Section | 25 | | 1-209 of the Illinois Vehicle Code, semitrailers as defined in | 26 | | Section 1-187 of the Illinois Vehicle Code, and pole trailers |
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| 1 | | as defined in Section 1-161 of the Illinois Vehicle Code, when | 2 | | during a 12-month period the rolling stock has carried persons | 3 | | or property for hire in interstate commerce for greater than | 4 | | 50% of its total trips for that period or for greater than 50% | 5 | | of its total miles for that period. The person claiming the | 6 | | exemption for a trailer or trailers that will not be dedicated | 7 | | to a motor vehicle or group of motor vehicles shall make an | 8 | | election at the time of purchase to use either the trips or | 9 | | mileage method. Persons who purchased trailers prior to July 1, | 10 | | 2004 that are not dedicated to a motor vehicle or group of | 11 | | motor vehicles shall make an election to use either the trips | 12 | | or mileage method and document that election in their books and | 13 | | records. If no election is made under this subsection to use | 14 | | the trips or mileage method, the person shall be deemed to have | 15 | | chosen the mileage method. Any election to use either the trips | 16 | | or mileage method will remain in effect for that trailer for | 17 | | any period for which the Department may issue a notice of tax | 18 | | liability under this Act. | 19 | | For purposes of determining qualifying trips or miles, | 20 | | trailers, semitrailers, or pole trailers that carry property | 21 | | for hire, even just between points in Illinois, will be | 22 | | considered used for hire in interstate commerce if the | 23 | | trailers, semitrailers, or pole trailers transport property | 24 | | whose shipments originate or terminate outside Illinois. This | 25 | | definition applies to all property purchased for the purpose of | 26 | | being attached to those trailers, semitrailers, or pole |
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| 1 | | trailers as a part thereof. In lieu of a person providing | 2 | | documentation regarding the qualifying use of each individual | 3 | | trailer, semitrailer, or pole trailer, that person may document | 4 | | such qualifying use by providing documentation of the | 5 | | following: | 6 | | (1) If a trailer, semitrailer, or pole trailer is | 7 | | dedicated to a motor vehicle that qualifies as rolling | 8 | | stock moving in interstate commerce under subsection (c) of | 9 | | this Section, then that trailer, semitrailer, or pole | 10 | | trailer qualifies as rolling stock moving in interstate | 11 | | commerce under this subsection. | 12 | | (2) If a trailer, semitrailer, or pole trailer is | 13 | | dedicated to a group of motor vehicles that all qualify as | 14 | | rolling stock moving in interstate commerce under | 15 | | subsection (c) of this Section, then that trailer, | 16 | | semitrailer, or pole trailer qualifies as rolling stock | 17 | | moving in interstate commerce under this subsection. | 18 | | (3) If one or more trailers, semitrailers, or pole | 19 | | trailers are dedicated to a group of motor vehicles and not | 20 | | all of those motor vehicles in that group qualify as | 21 | | rolling stock moving in interstate commerce under | 22 | | subsection (c) of this Section, then the percentage of | 23 | | those trailers, semitrailers, or pole trailers that | 24 | | qualifies as rolling stock moving in interstate commerce | 25 | | under this subsection is equal to the percentage of those | 26 | | motor vehicles in that group that qualify as rolling stock |
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| 1 | | moving in interstate commerce under subsection (c) of this | 2 | | Section to which those trailers, semitrailers, or pole | 3 | | trailers are dedicated. However, to determine the | 4 | | qualification for the exemption provided under this item | 5 | | (3), the mathematical application of the qualifying | 6 | | percentage to one or more trailers, semitrailers, or pole | 7 | | trailers under this subpart shall not be allowed as to any | 8 | | fraction of a trailer, semitrailer, or pole trailer.
| 9 | | (e) For aircraft and watercraft purchased on or after | 10 | | January 1, 2014, "use as rolling stock moving in interstate | 11 | | commerce" in (i) paragraphs (4) and (4a) of the definition of | 12 | | "sale of service" in Section 2 and (ii) subsection (b) of | 13 | | Section 3-45 occurs when, during a 12-month period, the rolling | 14 | | stock has carried persons or property for hire in interstate | 15 | | commerce for greater than 50% of its total trips for that | 16 | | period or for greater than 50% of its total miles for that | 17 | | period. The person claiming the exemption shall make an | 18 | | election at the time of purchase to use either the trips or | 19 | | mileage method and document that election in their books and | 20 | | records. If no election is made under this subsection to use | 21 | | the trips or mileage method, the person shall be deemed to have | 22 | | chosen the mileage method. For aircraft, flight hours may be | 23 | | used in lieu of recording miles in determining whether the | 24 | | aircraft meets the mileage test in this subsection. For | 25 | | watercraft, nautical miles or trip hours may be used in lieu of | 26 | | recording miles in determining whether the watercraft meets the |
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| 1 | | mileage test in this subsection. | 2 | | Notwithstanding any other provision of law to the contrary, | 3 | | property purchased on or after January 1, 2014 for the purpose | 4 | | of being attached to aircraft or watercraft as a part thereof | 5 | | qualifies as rolling stock moving in interstate commerce only | 6 | | if the aircraft or watercraft to which it will be attached | 7 | | qualifies as rolling stock moving in interstate commerce under | 8 | | the test set forth in this subsection (e), regardless of when | 9 | | the aircraft or watercraft was purchased. Persons who purchased | 10 | | aircraft or watercraft prior to January 1, 2014 shall make an | 11 | | election to use either the trips or mileage method and document | 12 | | that election in their books and records for the purpose of | 13 | | determining whether property purchased on or after January 1, | 14 | | 2014 for the purpose of being attached to aircraft or | 15 | | watercraft as a part thereof qualifies as rolling stock moving | 16 | | in interstate commerce under this subsection (e). | 17 | | (f) The election to use either the trips or mileage method | 18 | | made under the provisions of subsections (c), (d), or (e) of | 19 | | this Section will remain in effect for the duration of the | 20 | | purchaser's ownership of that item. | 21 | | (Source: P.A. 95-528, eff. 8-28-07.)
| 22 | | Section 20. The Service Occupation Tax Act is amended by | 23 | | changing Section 2d as follows:
| 24 | | (35 ILCS 115/2d)
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| 1 | | Sec. 2d. Motor vehicles; trailers; use as rolling stock | 2 | | definition. | 3 | | (a) Through June
30, 2003, "use as
rolling stock moving in
| 4 | | interstate commerce" in subsections (d) and (d-1) of the | 5 | | definition of "sale of
service" in Section 2 means for motor | 6 | | vehicles, as defined in Section 1-146 of
the Illinois Vehicle | 7 | | Code, and trailers, as defined in Section 1-209 of the
Illinois | 8 | | Vehicle Code, when on 15 or more occasions in a 12-month period | 9 | | the
motor vehicle and trailer has carried persons or property | 10 | | for hire in
interstate commerce, even just between points in | 11 | | Illinois, if the motor vehicle
and trailer transports persons | 12 | | whose journeys or property whose shipments
originate or | 13 | | terminate outside Illinois.
This definition applies to all | 14 | | property purchased for the purpose of being
attached to those | 15 | | motor vehicles or trailers as a part thereof.
| 16 | | (b) On and after July 1, 2003 and through June 30, 2004, | 17 | | "use as rolling stock moving in interstate
commerce" in
| 18 | | paragraphs (d) and (d-1) of the definition of "sale of service" | 19 | | in
Section 2 occurs for motor vehicles, as defined in Section | 20 | | 1-146 of the
Illinois Vehicle Code,
when during a 12-month | 21 | | period the rolling stock has carried persons or property
for | 22 | | hire
in interstate commerce for 51% of its total trips and | 23 | | transports persons whose
journeys or
property whose shipments | 24 | | originate or terminate outside Illinois. Trips that
are only
| 25 | | between points in Illinois will not be counted as interstate | 26 | | trips when
calculating whether
the tangible personal property |
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| 1 | | qualifies for the exemption but such trips will
be included
in | 2 | | total trips taken.
| 3 | | (c) Beginning July 1, 2004, "use as rolling stock moving in | 4 | | interstate commerce" in paragraphs (d) and (d-1) of the | 5 | | definition of "sale of service" in Section 2 occurs for motor | 6 | | vehicles, as defined in Section 1-146 of the Illinois Vehicle | 7 | | Code, when during a 12-month period the rolling stock has | 8 | | carried persons or property for hire in interstate commerce for | 9 | | greater than 50% of its total trips for that period or for | 10 | | greater than 50% of its total miles for that period. The person | 11 | | claiming the exemption shall make an election at the time of | 12 | | purchase to use either the trips or mileage method. Persons who | 13 | | purchased motor vehicles prior to July 1, 2004 shall make an | 14 | | election to use either the trips or mileage method and document | 15 | | that election in their books and records. If no election is | 16 | | made under this subsection to use the trips or mileage method, | 17 | | the person shall be deemed to have chosen the mileage method. | 18 | | Any election to use either the trips or mileage method will | 19 | | remain in effect for that motor vehicle for any period for | 20 | | which the Department may issue a notice of tax liability under | 21 | | this Act. | 22 | | For purposes of determining qualifying trips or miles, | 23 | | motor vehicles that carry persons or property for hire, even | 24 | | just between points in Illinois, will be considered used for | 25 | | hire in interstate commerce if the motor vehicle transports | 26 | | persons whose journeys or property whose shipments originate or |
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| 1 | | terminate outside Illinois. The exemption for motor vehicles
| 2 | | used as rolling stock moving in interstate commerce may be
| 3 | | claimed only for the following vehicles: (i) motor vehicles | 4 | | whose gross vehicle weight
rating exceeds 16,000 pounds; and | 5 | | (ii) limousines, as defined in Section 1-139.1 of the Illinois | 6 | | Vehicle Code. This definition applies to all property purchased | 7 | | for the purpose of being attached to those motor vehicles as a | 8 | | part thereof. | 9 | | (d) Beginning July 1, 2004, "use as rolling stock moving in | 10 | | interstate commerce" in paragraphs (d) and (d-1) of the | 11 | | definition of "sale of service" in Section 2 occurs for | 12 | | trailers, as defined in Section 1-209 of the Illinois Vehicle | 13 | | Code, semitrailers as defined in Section 1-187 of the Illinois | 14 | | Vehicle Code, and pole trailers as defined in Section 1-161 of | 15 | | the Illinois Vehicle Code, when during a 12-month period the | 16 | | rolling stock has carried persons or property for hire in | 17 | | interstate commerce for greater than 50% of its total trips for | 18 | | that period or for greater than 50% of its total miles for that | 19 | | period. The person claiming the exemption for a trailer or | 20 | | trailers that will not be dedicated to a motor vehicle or group | 21 | | of motor vehicles shall make an election at the time of | 22 | | purchase to use either the trips or mileage method. Persons who | 23 | | purchased trailers prior to July 1, 2004 that are not dedicated | 24 | | to a motor vehicle or group of motor vehicles shall make an | 25 | | election to use either the trips or mileage method and document | 26 | | that election in their books and records. If no election is |
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| 1 | | made under this subsection to use the trips or mileage method, | 2 | | the person shall be deemed to have chosen the mileage method. | 3 | | Any election to use either the trips or mileage method will | 4 | | remain in effect for that trailer for any period for which the | 5 | | Department may issue a notice of tax liability under this Act. | 6 | | For purposes of determining qualifying trips or miles, | 7 | | trailers, semitrailers, or pole trailers that carry property | 8 | | for hire, even just between points in Illinois, will be | 9 | | considered used for hire in interstate commerce if the | 10 | | trailers, semitrailers, or pole trailers transport property | 11 | | whose shipments originate or terminate outside Illinois. This | 12 | | definition applies to all property purchased for the purpose of | 13 | | being attached to those trailers, semitrailers, or pole | 14 | | trailers as a part thereof. In lieu of a person providing | 15 | | documentation regarding the qualifying use of each individual | 16 | | trailer, semitrailer, or pole trailer, that person may document | 17 | | such qualifying use by providing documentation of the | 18 | | following: | 19 | | (1) If a trailer, semitrailer, or pole trailer is | 20 | | dedicated to a motor vehicle that qualifies as rolling | 21 | | stock moving in interstate commerce under subsection (c) of | 22 | | this Section, then that trailer, semitrailer, or pole | 23 | | trailer qualifies as rolling stock moving in interstate | 24 | | commerce under this subsection. | 25 | | (2) If a trailer, semitrailer, or pole trailer is | 26 | | dedicated to a group of motor vehicles that all qualify as |
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| 1 | | rolling stock moving in interstate commerce under | 2 | | subsection (c) of this Section, then that trailer, | 3 | | semitrailer, or pole trailer qualifies as rolling stock | 4 | | moving in interstate commerce under this subsection. | 5 | | (3) If one or more trailers, semitrailers, or pole | 6 | | trailers are dedicated to a group of motor vehicles and not | 7 | | all of those motor vehicles in that group qualify as | 8 | | rolling stock moving in interstate commerce under | 9 | | subsection (c) of this Section, then the percentage of | 10 | | those trailers, semitrailers, or pole trailers that | 11 | | qualifies as rolling stock moving in interstate commerce | 12 | | under this subsection is equal to the percentage of those | 13 | | motor vehicles in that group that qualify as rolling stock | 14 | | moving in interstate commerce under subsection (c) of this | 15 | | Section to which those trailers, semitrailers, or pole | 16 | | trailers are dedicated. However, to determine the | 17 | | qualification for the exemption provided under this item | 18 | | (3), the mathematical application of the qualifying | 19 | | percentage to one or more trailers, semitrailers, or pole | 20 | | trailers under this subpart shall not be allowed as to any | 21 | | fraction of a trailer, semitrailer, or pole trailer.
| 22 | | (e) For aircraft and watercraft purchased on or after | 23 | | January 1 2014, "use as rolling stock moving in interstate | 24 | | commerce" in paragraphs (d) and (d-1) of the definition of | 25 | | "sale of service" in Section 2 occurs when, during a 12-month | 26 | | period, the rolling stock has carried persons or property for |
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| 1 | | hire in interstate commerce for greater than 50% of its total | 2 | | trips for that period or for greater than 50% of its total | 3 | | miles for that period. The person claiming the exemption shall | 4 | | make an election at the time of purchase to use either the | 5 | | trips or mileage method and document that election in their | 6 | | books and records. If no election is made under this subsection | 7 | | to use the trips or mileage method, the person shall be deemed | 8 | | to have chosen the mileage method. For aircraft, flight hours | 9 | | may be used in lieu of recording miles in determining whether | 10 | | the aircraft meets the mileage test in this subsection. For | 11 | | watercraft, nautical miles or trip hours may be used in lieu of | 12 | | recording miles in determining whether the watercraft meets the | 13 | | mileage test in this subsection. | 14 | | Notwithstanding any other provision of law to the contrary, | 15 | | property purchased on or after January 1, 2014 for the purpose | 16 | | of being attached to aircraft or watercraft as a part thereof | 17 | | qualifies as rolling stock moving in interstate commerce only | 18 | | if the aircraft or watercraft to which it will be attached | 19 | | qualifies as rolling stock moving in interstate commerce under | 20 | | the test set forth in this subsection (e), regardless of when | 21 | | the aircraft or watercraft was purchased. Persons who purchased | 22 | | aircraft or watercraft prior to January 1, 2014 shall make an | 23 | | election to use either the trips or mileage method and document | 24 | | that election in their books and records for the purpose of | 25 | | determining whether property purchased on or after January 1, | 26 | | 2014 for the purpose of being attached to aircraft or |
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| 1 | | watercraft as a part thereof qualifies as rolling stock moving | 2 | | in interstate commerce under this subsection (e). | 3 | | (f) The election to use either the trips or mileage method | 4 | | made under the provisions of subsections (c), (d), or (e) of | 5 | | this Section will remain in effect for the duration of the | 6 | | purchaser's ownership of that item. | 7 | | (Source: P.A. 95-528, eff. 8-28-07.)
| 8 | | Section 25. The Retailers' Occupation Tax Act is amended by | 9 | | changing Sections 2-51 and 5 as follows:
| 10 | | (35 ILCS 120/2-51)
| 11 | | Sec. 2-51. Motor vehicles; trailers; use as rolling stock | 12 | | definition. | 13 | | (a) Through
June 30, 2003, "use
as
rolling stock moving
in
| 14 | | interstate commerce" in
paragraphs (12) and (13) of Section 2-5 | 15 | | means for motor vehicles, as defined in
Section 1-146 of the | 16 | | Illinois Vehicle Code, and trailers, as defined in Section
| 17 | | 1-209 of the Illinois Vehicle Code, when on 15 or more | 18 | | occasions in a
12-month period the motor vehicle and trailer | 19 | | has carried persons or property
for
hire in
interstate | 20 | | commerce, even just between points in Illinois, if the motor | 21 | | vehicle
and trailer transports persons whose journeys or | 22 | | property whose shipments
originate or terminate outside | 23 | | Illinois. This
definition applies to all
property purchased for | 24 | | the purpose of being attached to those motor vehicles or
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| 1 | | trailers as a part thereof.
| 2 | | (b) On and after July 1, 2003 and through June 30, 2004, | 3 | | "use as rolling stock moving in interstate
commerce" in
| 4 | | paragraphs (12) and (13) of Section 2-5 occurs for motor | 5 | | vehicles, as defined
in Section 1-146 of the Illinois Vehicle | 6 | | Code, when during a 12-month
period the
rolling stock has | 7 | | carried persons or property for hire in interstate commerce
for | 8 | | 51% of
its total trips and transports persons whose journeys or | 9 | | property whose
shipments
originate or terminate outside | 10 | | Illinois. Trips that are only between points in
Illinois shall
| 11 | | not be counted as interstate trips when calculating whether the | 12 | | tangible
personal property
qualifies for the exemption but such | 13 | | trips shall be included in total trips
taken.
| 14 | | (c) Beginning July 1, 2004, "use as rolling stock moving in | 15 | | interstate commerce" in paragraphs (12) and (13) of Section 2-5 | 16 | | occurs for motor vehicles, as defined in Section 1-146 of the | 17 | | Illinois Vehicle Code, when during a 12-month period the | 18 | | rolling stock has carried persons or property for hire in | 19 | | interstate commerce for greater than 50% of its total trips for | 20 | | that period or for greater than 50% of its total miles for that | 21 | | period. The person claiming the exemption shall make an | 22 | | election at the time of purchase to use either the trips or | 23 | | mileage method. Persons who purchased motor vehicles prior to | 24 | | July 1, 2004 shall make an election to use either the trips or | 25 | | mileage method and document that election in their books and | 26 | | records. If no election is made under this subsection to use |
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| 1 | | the trips or mileage method, the person shall be deemed to have | 2 | | chosen the mileage method. Any election to use either the trips | 3 | | or mileage method will remain in effect for that motor vehicle | 4 | | for any period for which the Department may issue a notice of | 5 | | tax liability under this Act. | 6 | | For purposes of determining qualifying trips or miles, | 7 | | motor vehicles that carry persons or property for hire, even | 8 | | just between points in Illinois, will be considered used for | 9 | | hire in interstate commerce if the motor vehicle transports | 10 | | persons whose journeys or property whose shipments originate or | 11 | | terminate outside Illinois. The exemption for motor vehicles
| 12 | | used as rolling stock moving in interstate commerce may be
| 13 | | claimed only for the following vehicles: (i) motor vehicles | 14 | | whose gross vehicle weight
rating exceeds 16,000 pounds; and | 15 | | (ii) limousines, as defined in Section 1-139.1 of the Illinois | 16 | | Vehicle Code. This definition applies to all property purchased | 17 | | for the purpose of being attached to those motor vehicles as a | 18 | | part thereof. | 19 | | (d) Beginning July 1, 2004, "use as rolling stock moving in | 20 | | interstate commerce" in paragraphs (12) and (13) of Section 2-5 | 21 | | occurs for trailers, as defined in Section 1-209 of the | 22 | | Illinois Vehicle Code, semitrailers as defined in Section 1-187 | 23 | | of the Illinois Vehicle Code, and pole trailers as defined in | 24 | | Section 1-161 of the Illinois Vehicle Code, when during a | 25 | | 12-month period the rolling stock has carried persons or | 26 | | property for hire in interstate commerce for greater than 50% |
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| 1 | | of its total trips for that period or for greater than 50% of | 2 | | its total miles for that period. The person claiming the | 3 | | exemption for a trailer or trailers that will not be dedicated | 4 | | to a motor vehicle or group of motor vehicles shall make an | 5 | | election at the time of purchase to use either the trips or | 6 | | mileage method. Persons who purchased trailers prior to July 1, | 7 | | 2004 that are not dedicated to a motor vehicle or group of | 8 | | motor vehicles shall make an election to use either the trips | 9 | | or mileage method and document that election in their books and | 10 | | records. If no election is made under this subsection to use | 11 | | the trips or mileage method, the person shall be deemed to have | 12 | | chosen the mileage method. Any election to use either the trips | 13 | | or mileage method will remain in effect for that trailer for | 14 | | any period for which the Department may issue a notice of tax | 15 | | liability under this Act. | 16 | | For purposes of determining qualifying trips or miles, | 17 | | trailers, semitrailers, or pole trailers that carry property | 18 | | for hire, even just between points in Illinois, will be | 19 | | considered used for hire in interstate commerce if the | 20 | | trailers, semitrailers, or pole trailers transport property | 21 | | whose shipments originate or terminate outside Illinois. This | 22 | | definition applies to all property purchased for the purpose of | 23 | | being attached to those trailers, semitrailers, or pole | 24 | | trailers as a part thereof. In lieu of a person providing | 25 | | documentation regarding the qualifying use of each individual | 26 | | trailer, semitrailer, or pole trailer, that person may document |
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| 1 | | such qualifying use by providing documentation of the | 2 | | following: | 3 | | (1) If a trailer, semitrailer, or pole trailer is | 4 | | dedicated to a motor vehicle that qualifies as rolling | 5 | | stock moving in interstate commerce under subsection (c) of | 6 | | this Section, then that trailer, semitrailer, or pole | 7 | | trailer qualifies as rolling stock moving in interstate | 8 | | commerce under this subsection. | 9 | | (2) If a trailer, semitrailer, or pole trailer is | 10 | | dedicated to a group of motor vehicles that all qualify as | 11 | | rolling stock moving in interstate commerce under | 12 | | subsection (c) of this Section, then that trailer, | 13 | | semitrailer, or pole trailer qualifies as rolling stock | 14 | | moving in interstate commerce under this subsection. | 15 | | (3) If one or more trailers, semitrailers, or pole | 16 | | trailers are dedicated to a group of motor vehicles and not | 17 | | all of those motor vehicles in that group qualify as | 18 | | rolling stock moving in interstate commerce under | 19 | | subsection (c) of this Section, then the percentage of | 20 | | those trailers, semitrailers, or pole trailers that | 21 | | qualifies as rolling stock moving in interstate commerce | 22 | | under this subsection is equal to the percentage of those | 23 | | motor vehicles in that group that qualify as rolling stock | 24 | | moving in interstate commerce under subsection (c) of this | 25 | | Section to which those trailers, semitrailers, or pole | 26 | | trailers are dedicated. However, to determine the |
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| 1 | | qualification for the exemption provided under this item | 2 | | (3), the mathematical application of the qualifying | 3 | | percentage to one or more trailers, semitrailers, or pole | 4 | | trailers under this subpart shall not be allowed as to any | 5 | | fraction of a trailer, semitrailer, or pole trailer.
| 6 | | (e) For aircraft and watercraft purchased on or after | 7 | | January 1, 2014, "use as rolling stock moving in interstate | 8 | | commerce" in paragraphs (12) and (13) of Section 2-5 occurs | 9 | | when, during a 12-month period, the rolling stock has carried | 10 | | persons or property for hire in interstate commerce for greater | 11 | | than 50% of its total trips for that period or for greater than | 12 | | 50% of its total miles for that period. The person claiming the | 13 | | exemption shall make an election at the time of purchase to use | 14 | | either the trips or mileage method and document that election | 15 | | in their books and records. If no election is made under this | 16 | | subsection to use the trips or mileage method, the person shall | 17 | | be deemed to have chosen the mileage method. For aircraft, | 18 | | flight hours may be used in lieu of recording miles in | 19 | | determining whether the aircraft meets the mileage test in this | 20 | | subsection. For watercraft, nautical miles or trip hours may be | 21 | | used in lieu of recording miles in determining whether the | 22 | | watercraft meets the mileage test in this subsection. | 23 | | Notwithstanding any other provision of law to the contrary, | 24 | | property purchased on or after January 1, 2014 for the purpose | 25 | | of being attached to aircraft or watercraft as a part thereof | 26 | | qualifies as rolling stock moving in interstate commerce only |
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| 1 | | if the aircraft or watercraft to which it will be attached | 2 | | qualifies as rolling stock moving in interstate commerce under | 3 | | the test set forth in this subsection (e), regardless of when | 4 | | the aircraft or watercraft was purchased. Persons who purchased | 5 | | aircraft or watercraft prior to January 1, 2014 shall make an | 6 | | election to use either the trips or mileage method and document | 7 | | that election in their books and records for the purpose of | 8 | | determining whether property purchased on or after January 1, | 9 | | 2014 for the purpose of being attached to aircraft or | 10 | | watercraft as a part thereof qualifies as rolling stock moving | 11 | | in interstate commerce under this subsection (e). | 12 | | (f) The election to use either the trips or mileage method | 13 | | made under the provisions of subsections (c), (d), or (e) of | 14 | | this Section will remain in effect for the duration of the | 15 | | purchaser's ownership of that item. | 16 | | (Source: P.A. 95-528, eff. 8-28-07.)
| 17 | | (35 ILCS 120/5) (from Ch. 120, par. 444)
| 18 | | Sec. 5.
In case any person engaged in the business of | 19 | | selling tangible
personal property at retail fails to file a | 20 | | return when and as herein
required, but thereafter, prior to | 21 | | the Department's issuance of a notice
of tax liability under | 22 | | this Section, files a return and pays the tax, he
shall also | 23 | | pay a penalty in an amount determined in accordance with | 24 | | Section
3-3 of the Uniform Penalty and Interest Act.
| 25 | | In case any person engaged in the business of selling |
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| 1 | | tangible
personal property at retail files the return at the | 2 | | time required by
this Act but fails to pay the tax, or any part | 3 | | thereof, when due, a penalty
in an amount determined in | 4 | | accordance with Section 3-3 of the Uniform
Penalty and Interest | 5 | | Act shall be added thereto.
| 6 | | In case any person engaged in the business of selling | 7 | | tangible
personal property at retail fails to file a return | 8 | | when and as herein
required, but thereafter, prior to the | 9 | | Department's issuance of a notice
of tax liability under this | 10 | | Section, files a return but fails to pay the
entire tax, a | 11 | | penalty in an amount determined in accordance with Section
3-3 | 12 | | of the Uniform Penalty and Interest Act shall be added thereto.
| 13 | | In case any person engaged in the business of selling | 14 | | tangible
personal property at retail fails to file a return, | 15 | | the Department shall
determine the amount of tax due from him | 16 | | according to its best judgment
and information, which amount so | 17 | | fixed by the Department shall be prima
facie correct and shall | 18 | | be prima facie evidence of the correctness of
the amount of tax | 19 | | due, as shown in such determination. In making any
such | 20 | | determination of tax due, it shall be permissible for the
| 21 | | Department to show a figure that represents the tax due for any | 22 | | given
period of 6 months instead of showing the amount of tax | 23 | | due for each
month separately. Proof of such determination by | 24 | | the Department may be
made at any hearing before the Department | 25 | | or in any legal proceeding by
a reproduced copy or computer | 26 | | print-out of the Department's record relating
thereto in the |
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| 1 | | name of the Department under the certificate of the Director
of | 2 | | Revenue. If reproduced copies of the Department's records are | 3 | | offered as
proof of such determination, the Director must | 4 | | certify that those copies
are true and exact copies of records | 5 | | on file with the Department. If computer
print-outs of the | 6 | | Department's records are offered as proof of such
| 7 | | determination, the Director must certify that those computer | 8 | | print-outs are
true and exact representations of records | 9 | | properly entered into standard
electronic computing equipment, | 10 | | in the regular course of the Department's
business, at or | 11 | | reasonably near the time of the occurrence of the facts
| 12 | | recorded, from trustworthy and reliable information. Such | 13 | | certified
reproduced copy or certified computer print-out | 14 | | shall, without further
proof, be admitted into evidence before | 15 | | the Department or in any legal
proceeding and shall be prima | 16 | | facie proof of the correctness of the amount
of tax due, as | 17 | | shown therein. The Department shall issue the taxpayer a
notice | 18 | | of tax liability for the amount of tax claimed by the | 19 | | Department to
be due, together with a penalty of 30% thereof.
| 20 | | However, where the failure to file any tax return required | 21 | | under this Act
on the date prescribed therefor (including any | 22 | | extensions thereof), is
shown to be unintentional and | 23 | | nonfraudulent and has not occurred in the 2
years immediately | 24 | | preceding the failure to file on the prescribed date or
is due | 25 | | to other reasonable cause the penalties imposed by this Act | 26 | | shall
not apply.
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| 1 | | The taxpayer or the taxpayer's legal representative may,
| 2 | | within 60 days after such notice, file a protest to such notice | 3 | | of tax
liability with the Department and request a hearing | 4 | | thereon. The Department shall give
notice to such person or the | 5 | | legal representative of such person of the
time and place fixed | 6 | | for such hearing, and shall hold a hearing in
conformity with | 7 | | the provisions of this Act, and pursuant thereto shall
issue a | 8 | | final assessment to such person or to the legal representative
| 9 | | of such person for the amount found to be due as a result of | 10 | | such hearing. On and after July 1, 2013, protests concerning | 11 | | matters that are under the jurisdiction of the Illinois | 12 | | Independent Tax Tribunal shall be filed with the Illinois | 13 | | Independent Tax Tribunal in accordance with the Illinois | 14 | | Independent Tax Tribunal Act of 2012, and hearings concerning | 15 | | those matters shall be held before the Tribunal in accordance | 16 | | with that Act. With respect to protests filed with the Illinois | 17 | | Independent Tax Tribunal, the Tribunal shall give
notice to | 18 | | that person or the legal representative of that person of the
| 19 | | time and place fixed for a hearing, and shall hold a hearing in
| 20 | | conformity with the provisions of this Act and the Illinois | 21 | | Independent Tax Tribunal Act of 2012 ; and pursuant thereto the | 22 | | Department shall
issue a final assessment to such person or to | 23 | | the legal representative
of such person for the amount found to | 24 | | be due as a result of the hearing. With respect to protests | 25 | | filed with the Department prior to July 1, 2013 that would | 26 | | otherwise be subject to the jurisdiction of the Illinois |
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| 1 | | Independent Tax Tribunal, the taxpayer may elect to be subject | 2 | | to the provisions of the Illinois Independent Tax Tribunal Act | 3 | | of 2012 at any time on or after July 1, 2013, but not later than | 4 | | 30 days after the date on which the protest was filed. If made, | 5 | | the election shall be irrevocable.
| 6 | | If a protest to the notice of tax liability and a request | 7 | | for a
hearing thereon is not filed within 60 days after such | 8 | | notice, such
notice of tax liability shall become final without | 9 | | the necessity of a
final assessment being issued and shall be | 10 | | deemed to be a final assessment.
| 11 | | After the issuance of a final assessment, or a notice of | 12 | | tax
liability which becomes final without the necessity of | 13 | | actually issuing
a final assessment as hereinbefore provided, | 14 | | the Department, at any time
before such assessment is reduced | 15 | | to judgment, may (subject to rules of
the Department) grant a | 16 | | rehearing (or grant departmental review and hold
an original | 17 | | hearing if no previous hearing in the matter has been held)
| 18 | | upon the application of the person aggrieved. Pursuant to such | 19 | | hearing
or rehearing, the Department shall issue a revised | 20 | | final assessment to
such person or his legal representative for | 21 | | the amount found to be due
as a result of such hearing or | 22 | | rehearing.
| 23 | | Except in case of failure to file a return, or with the | 24 | | consent of the person
to whom the notice of tax liability is to | 25 | | be issued, no notice of tax liability
shall be issued on and | 26 | | after each July 1 and January 1 covering gross receipts
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| 1 | | received during any month or period of time more than 3 years | 2 | | prior to such
July 1 and January 1, respectively, except that | 3 | | if a return is not filed at the
required time, no a notice of | 4 | | tax liability may be issued on and after each July 1 and | 5 | | January 1 for such return filed more than 3 years prior to such | 6 | | July 1 and January 1, respectively not later than 3 years
after | 7 | | the time the return is filed . The foregoing limitations upon | 8 | | the issuance
of a notice of tax liability shall not apply to | 9 | | the issuance of any such notice
with respect to any period of | 10 | | time prior thereto in cases where the Department
has, within | 11 | | the period of limitation then provided, notified a person of | 12 | | the
amount of tax computed even though the Department had not | 13 | | determined the amount
of tax due from such person in the manner | 14 | | required herein prior to the issuance
of such notice, but in no | 15 | | case shall the amount of any such notice of tax
liability for | 16 | | any period otherwise barred by this Act exceed for such period
| 17 | | the amount shown in the notice theretofore issued.
| 18 | | If, when a tax or penalty under this Act becomes due and | 19 | | payable, the
person alleged to be liable therefor is out of the | 20 | | State, the notice of
tax liability may be issued within the | 21 | | times herein limited after his
or her coming into or return to | 22 | | the State; and if, after the tax or penalty
under this Act | 23 | | becomes due and payable, the person alleged to be liable
| 24 | | therefor departs from and remains out of the State, the time of | 25 | | his
or her absence is no part of the time limited for the | 26 | | issuance of the notice of
tax liability; but the foregoing |
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| 1 | | provisions concerning absence from the
State shall not apply to | 2 | | any case in which, at the time when a tax or
penalty becomes | 3 | | due under this Act, the person allegedly liable therefor
is not | 4 | | a resident of this State.
| 5 | | The time limitation period on the Department's right to | 6 | | issue a
notice of tax liability shall not run during any period | 7 | | of time in which
the order of any court has the effect of | 8 | | enjoining or restraining the
Department from issuing the notice | 9 | | of tax liability.
| 10 | | In case of failure to pay the tax, or any portion thereof, | 11 | | or any
penalty provided for in this Act, or interest, when due, | 12 | | the Department may
bring suit to recover the amount of such | 13 | | tax, or portion thereof, or penalty
or interest; or, if the | 14 | | taxpayer has died or become a person under legal
disability, | 15 | | may file a claim therefor against his estate; provided that no | 16 | | such
suit with respect to any tax, or portion thereof, or | 17 | | penalty, or interest
shall be instituted more than 6 years | 18 | | after the date any proceedings in
court for review thereof have | 19 | | terminated or the time for the taking
thereof has expired | 20 | | without such proceedings being instituted, except
with the | 21 | | consent of the person from whom such tax or penalty or interest
| 22 | | is due; nor, except with such consent, shall such suit be | 23 | | instituted
more than 6 years after the date any return is filed | 24 | | with the Department
in cases where the return constitutes the | 25 | | basis for the suit for unpaid
tax, or portion thereof, or | 26 | | penalty provided for in this Act, or
interest: Provided that |
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| 1 | | the time limitation period on the Department's
right to bring | 2 | | any such suit shall not run during any period of time in
which | 3 | | the order of any court has the effect of enjoining or | 4 | | restraining
the Department from bringing such suit.
| 5 | | After the expiration of the period within which the person | 6 | | assessed
may file an action for judicial review under the | 7 | | Administrative Review Law
or the Illinois Independent Tax | 8 | | Tribunal Act of 2012 , as applicable, without such an action | 9 | | being filed, a certified copy of the final
assessment or | 10 | | revised final assessment of the Department may be filed
with | 11 | | the Circuit Court of the county in which the taxpayer has his
| 12 | | principal place of business, or of Sangamon County in those | 13 | | cases in
which the taxpayer does not have his principal place | 14 | | of business in this
State. The certified copy of the final | 15 | | assessment or revised final
assessment shall be accompanied by | 16 | | a certification which recites facts
that are sufficient to show | 17 | | that the Department complied with the
jurisdictional | 18 | | requirements of the Act in arriving at its final
assessment or | 19 | | its revised final assessment and that the taxpayer had his
| 20 | | opportunity for an administrative hearing and for judicial | 21 | | review,
whether he availed himself or herself of either or both | 22 | | of these opportunities
or not. If the court is satisfied that | 23 | | the Department complied with the
jurisdictional requirements | 24 | | of the Act in arriving at its final
assessment or its revised | 25 | | final assessment and that the taxpayer had his
opportunity for | 26 | | an administrative hearing and for judicial review,
whether he |
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| 1 | | availed himself of either or both of these opportunities or
| 2 | | not, the court shall render judgment in favor of the Department | 3 | | and
against the taxpayer for the amount shown to be due by the | 4 | | final
assessment or the revised final assessment, plus any | 5 | | interest which may
be due, and such judgment shall be entered | 6 | | in the judgment docket of the
court. Such judgment shall bear | 7 | | the rate of interest as set by the Uniform
Penalty and Interest | 8 | | Act, but otherwise shall have the same effect as other
| 9 | | judgments. The judgment may be enforced, and all laws | 10 | | applicable to sales
for the enforcement of a judgment shall be | 11 | | applicable to sales made under
such judgments. The Department | 12 | | shall file the certified copy of its
assessment, as herein | 13 | | provided, with the Circuit Court within 6 years after
such | 14 | | assessment becomes final except when the taxpayer consents in | 15 | | writing
to an extension of such filing period, and except that | 16 | | the time limitation
period on the Department's right to file | 17 | | the certified copy of its
assessment with the Circuit Court | 18 | | shall not run during any period of time
in which the order of | 19 | | any court has the effect of enjoining or restraining
the | 20 | | Department from filing such certified copy of its assessment | 21 | | with the
Circuit Court.
| 22 | | If, when the cause of action for a proceeding in court | 23 | | accrues
against a person, he or she is out of the State, the | 24 | | action may be commenced
within the times herein limited, after | 25 | | his or her coming into or return to the
State; and if, after | 26 | | the cause of action accrues, he or she departs from and
remains |
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| 1 | | out of the State, the time of his or her absence is no part of | 2 | | the time
limited for the commencement of the action; but the | 3 | | foregoing provisions
concerning absence from the State shall | 4 | | not apply to any case in which,
at the time the cause of action | 5 | | accrues, the party against whom the
cause of action accrues is | 6 | | not a resident of this State. The time within
which a court | 7 | | action is to be commenced by the Department hereunder
shall not | 8 | | run from the date the taxpayer files a petition in bankruptcy
| 9 | | under the Federal Bankruptcy Act until 30 days after notice of | 10 | | termination
or expiration of the automatic stay imposed by the | 11 | | Federal Bankruptcy Act.
| 12 | | No claim shall be filed against the estate of any deceased | 13 | | person or any
person under legal disability for any tax or | 14 | | penalty or part of either, or
interest, except in the manner | 15 | | prescribed and within the time limited by
the Probate Act of | 16 | | 1975, as amended.
| 17 | | The collection of tax or penalty or interest by any means | 18 | | provided
for herein shall not be a bar to any prosecution under | 19 | | this Act.
| 20 | | In addition to any penalty provided for in this Act, any | 21 | | amount of
tax which is not paid when due shall bear interest at | 22 | | the rate and in the
manner specified in Sections 3-2 and 3-9 of | 23 | | the Uniform Penalty and
Interest Act from the date when such | 24 | | tax becomes past due until such tax is
paid or a judgment | 25 | | therefor is obtained by the Department. If the time for
making | 26 | | or completing an audit of a taxpayer's books and records is |
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| 1 | | extended
with the taxpayer's consent, at the request of and for | 2 | | the convenience of
the Department, beyond the date on which the | 3 | | statute of limitations upon
the issuance of a notice of tax | 4 | | liability by the Department otherwise would
run, no interest | 5 | | shall accrue during the period of such extension or until
a | 6 | | Notice of Tax Liability is issued, whichever occurs first.
| 7 | | In addition to any other remedy provided by this Act, and | 8 | | regardless
of whether the Department is making or intends to | 9 | | make use of such other
remedy, where a corporation or limited | 10 | | liability company registered under
this Act violates the | 11 | | provisions of this Act or of any rule or regulation
promulgated | 12 | | thereunder, the Department may give notice to the Attorney | 13 | | General
of the identity of such a corporation or limited | 14 | | liability company and of the
violations committed by such a | 15 | | corporation or limited liability company, for
such action as is | 16 | | not already provided for by this Act and as the Attorney
| 17 | | General may deem appropriate.
| 18 | | If the Department determines that an amount of tax or | 19 | | penalty or interest
was incorrectly assessed, whether as the | 20 | | result of a mistake of fact or an
error of law, the Department | 21 | | shall waive the amount of tax or penalty or
interest that | 22 | | accrued due to the incorrect assessment.
| 23 | | (Source: P.A. 96-1383, eff. 1-1-11; 97-1129, eff. 8-28-12; | 24 | | revised 10-10-12.)
| 25 | | Section 30. The Counties Code is amended by changing |
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| 1 | | Sections 5-1006.5 and 5-1006.7 as follows:
| 2 | | (55 ILCS 5/5-1006.5)
| 3 | | Sec. 5-1006.5. Special County Retailers' Occupation Tax
| 4 | | For Public Safety, Public Facilities, or Transportation. | 5 | | (a) The county board of any county may impose a
tax upon | 6 | | all persons engaged in the business of selling tangible | 7 | | personal
property, other than personal property titled or | 8 | | registered with an agency of
this State's government, at retail | 9 | | in the county on the gross receipts from the
sales made in the | 10 | | course of business to provide revenue to be used exclusively
| 11 | | for public safety, public facility, or transportation purposes | 12 | | in that county, if a
proposition for the
tax has been submitted | 13 | | to the electors of that county and
approved by a majority of | 14 | | those voting on the question. If imposed, this tax
shall be | 15 | | imposed only in one-quarter percent increments. By resolution, | 16 | | the
county board may order the proposition to be submitted at | 17 | | any election.
If the tax is imposed for
transportation purposes | 18 | | for expenditures for public highways or as
authorized
under the | 19 | | Illinois Highway Code, the county board must publish notice
of | 20 | | the existence of its long-range highway transportation
plan as | 21 | | required or described in Section 5-301 of the Illinois
Highway | 22 | | Code and must make the plan publicly available prior to
| 23 | | approval of the ordinance or resolution
imposing the tax. If | 24 | | the tax is imposed for transportation purposes for
expenditures | 25 | | for passenger rail transportation, the county board must |
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| 1 | | publish
notice of the existence of its long-range passenger | 2 | | rail transportation plan
and
must make the plan publicly | 3 | | available prior to approval of the ordinance or
resolution | 4 | | imposing the tax. | 5 | | If a tax is imposed for public facilities purposes, then | 6 | | the name of the project may be included in the proposition at | 7 | | the discretion of the county board as determined in the | 8 | | enabling resolution. For example, the "XXX Nursing Home" or the | 9 | | "YYY Museum". | 10 | | The county clerk shall certify the
question to the proper | 11 | | election authority, who
shall submit the proposition at an | 12 | | election in accordance with the general
election law.
| 13 | | (1) The proposition for public safety purposes shall be | 14 | | in
substantially the following form: | 15 | | "To pay for public safety purposes, shall (name of | 16 | | county) be authorized to impose an increase on its share of | 17 | | local sales taxes by (insert rate)?" | 18 | | As additional information on the ballot below the | 19 | | question shall appear the following: | 20 | | "This would mean that a consumer would pay an | 21 | | additional (insert amount) in sales tax for every $100 of | 22 | | tangible personal property bought at retail."
| 23 | | The county board may also opt to establish a sunset | 24 | | provision at which time the additional sales tax would | 25 | | cease being collected, if not terminated earlier by a vote | 26 | | of the county board. If the county board votes to include a |
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| 1 | | sunset provision, the proposition for public safety | 2 | | purposes shall be in substantially the following form: | 3 | | "To pay for public safety purposes, shall (name of | 4 | | county) be authorized to impose an increase on its share of | 5 | | local sales taxes by (insert rate) for a period not to | 6 | | exceed (insert number of years)?" | 7 | | As additional information on the ballot below the | 8 | | question shall appear the following: | 9 | | "This would mean that a consumer would pay an | 10 | | additional (insert amount) in sales tax for every $100 of | 11 | | tangible personal property bought at retail. If imposed, | 12 | | the additional tax would cease being collected at the end | 13 | | of (insert number of years), if not terminated earlier by a | 14 | | vote of the county board."
| 15 | | For the purposes of the
paragraph, "public safety | 16 | | purposes" means
crime prevention, detention, fire | 17 | | fighting, police, medical, ambulance, or
other emergency | 18 | | services.
| 19 | | Votes shall be recorded as "Yes" or "No".
| 20 | | (2) The proposition for transportation purposes shall | 21 | | be in
substantially
the following form: | 22 | | "To pay for improvements to roads and other | 23 | | transportation purposes, shall (name of county) be | 24 | | authorized to impose an increase on its share of local | 25 | | 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."
| 5 | | The county board may also opt to establish a sunset | 6 | | provision at which time the additional sales tax would | 7 | | cease being collected, if not terminated earlier by a vote | 8 | | of the county board. If the county board votes to include a | 9 | | sunset provision, the proposition for transportation | 10 | | purposes shall be in substantially the following form: | 11 | | "To pay for road improvements and other transportation | 12 | | purposes, shall (name of county) be authorized to impose an | 13 | | increase on its share of local sales taxes by (insert rate) | 14 | | for a period not to exceed (insert number of years)?" | 15 | | As additional information on the ballot below the | 16 | | question shall appear the following: | 17 | | "This would mean that a consumer would pay an | 18 | | additional (insert amount) in sales tax for every $100 of | 19 | | tangible personal property bought at retail. If imposed, | 20 | | the additional tax would cease being collected at the end | 21 | | of (insert number of years), if not terminated earlier by a | 22 | | vote of the county board."
| 23 | | For the purposes of this paragraph, transportation | 24 | | purposes means
construction, maintenance, operation, and | 25 | | improvement of
public highways, any other purpose for which | 26 | | a county may expend funds under
the Illinois Highway Code, |
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| 1 | | and passenger rail transportation.
| 2 | | The votes shall be recorded as "Yes" or "No".
| 3 | | (3) The proposition for public facilities purposes | 4 | | shall be in substantially the following form: | 5 | | "To pay for public facilities purposes, shall (name of
| 6 | | county) be authorized to impose an increase on its share of
| 7 | | local sales taxes by (insert rate)?" | 8 | | As additional information on the ballot below the
| 9 | | question shall appear the following: | 10 | | "This would mean that a consumer would pay an
| 11 | | additional (insert amount) in sales tax for every $100 of
| 12 | | tangible personal property bought at retail." | 13 | | The county board may also opt to establish a sunset
| 14 | | provision at which time the additional sales tax would
| 15 | | cease being collected, if not terminated earlier by a vote
| 16 | | of the county board. If the county board votes to include a
| 17 | | sunset provision, the proposition for public facilities
| 18 | | purposes shall be in substantially the following form: | 19 | | "To pay for public facilities purposes, shall (name of
| 20 | | county) be authorized to impose an increase on its share of
| 21 | | local sales taxes by (insert rate) for a period not to
| 22 | | exceed (insert number of years)?" | 23 | | As additional information on the ballot below the
| 24 | | question shall appear the following: | 25 | | "This would mean that a consumer would pay an
| 26 | | additional (insert amount) in sales tax for every $100 of
|
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| 1 | | tangible personal property bought at retail. If imposed,
| 2 | | the additional tax would cease being collected at the end
| 3 | | of (insert number of years), if not terminated earlier by a
| 4 | | vote of the county board." | 5 | | For purposes of this Section, "public facilities | 6 | | purposes" means the acquisition, development, | 7 | | construction, reconstruction, rehabilitation, improvement, | 8 | | financing, architectural planning, and installation of | 9 | | capital facilities consisting of buildings, structures, | 10 | | and durable equipment and for the acquisition and | 11 | | improvement of real property and interest in real property | 12 | | required, or expected to be required, in connection with | 13 | | the public facilities, for use by the county for the | 14 | | furnishing of governmental services to its citizens, | 15 | | including but not limited to museums and nursing homes. | 16 | | The votes shall be recorded as "Yes" or "No". | 17 | | If a majority of the electors voting on
the proposition | 18 | | vote in favor of it, the county may impose the tax.
A county | 19 | | may not submit more than one proposition authorized by this | 20 | | Section
to the electors at any one time.
| 21 | | This additional tax may not be imposed on the sales of food | 22 | | for human
consumption that is to be consumed off the premises | 23 | | where it is sold (other
than alcoholic beverages, soft drinks, | 24 | | and food which has been prepared for
immediate consumption) and | 25 | | prescription and non-prescription medicines, drugs,
medical | 26 | | appliances and insulin, urine testing materials, syringes, and |
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| 1 | | needles
used by diabetics. The tax imposed by a county under | 2 | | this Section and
all civil penalties that may be assessed as an | 3 | | incident of the tax shall be
collected and enforced by the | 4 | | Illinois Department of Revenue and deposited
into a special | 5 | | fund created for that purpose. The certificate
of registration | 6 | | that is issued by the Department to a retailer under the
| 7 | | Retailers' Occupation Tax Act shall permit the retailer to | 8 | | engage in a business
that is taxable without registering | 9 | | separately with the Department under an
ordinance or resolution | 10 | | under this Section. The Department has full
power to administer | 11 | | and enforce this Section, to collect all taxes and
penalties | 12 | | due under this Section, to dispose of taxes and penalties so
| 13 | | collected in the manner provided in this Section, and to | 14 | | determine
all rights to credit memoranda arising on account of | 15 | | the erroneous payment of
a tax or penalty under this Section. | 16 | | In the administration of and compliance
with this Section, the | 17 | | Department and persons who are subject to this Section
shall | 18 | | (i) have the same rights, remedies, privileges, immunities, | 19 | | powers, and
duties, (ii) be subject to the same conditions, | 20 | | restrictions, limitations,
penalties, and definitions of | 21 | | terms, and (iii) employ the same modes of
procedure as are | 22 | | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, | 23 | | 1n,
2 through 2-70 (in respect to all provisions contained in | 24 | | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 | 25 | | (except provisions
relating to
transaction returns and quarter | 26 | | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, |
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| 1 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of | 2 | | the
Retailers' Occupation Tax Act and Section 3-7 of the | 3 | | Uniform Penalty and
Interest Act as if those provisions were | 4 | | set forth in this Section.
| 5 | | Persons subject to any tax imposed under the authority | 6 | | granted in this
Section may reimburse themselves for their | 7 | | sellers' tax liability by
separately stating the tax as an | 8 | | additional charge, which charge may be stated
in combination, | 9 | | in a single amount, with State tax which sellers are required
| 10 | | to collect under the Use Tax Act, pursuant to such bracketed | 11 | | schedules as the
Department may prescribe.
| 12 | | Whenever the Department determines that a refund should be | 13 | | made under this
Section to a claimant instead of issuing a | 14 | | credit memorandum, the Department
shall notify the State | 15 | | Comptroller, who shall cause the order to be drawn for
the | 16 | | amount specified and to the person named in the notification | 17 | | from the
Department. The refund shall be paid by the State | 18 | | Treasurer out of the County
Public Safety or Transportation | 19 | | Retailers' Occupation Tax Fund.
| 20 | | (b) If a tax has been imposed under subsection (a), a
| 21 | | service occupation tax shall
also be imposed at the same rate | 22 | | upon all persons engaged, in the county, in
the business
of | 23 | | making sales of service, who, as an incident to making those | 24 | | sales of
service, transfer tangible personal property within | 25 | | the county
as an
incident to a sale of service.
This tax may | 26 | | not be imposed on sales of food for human consumption that is |
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| 1 | | to
be consumed off the premises where it is sold (other than | 2 | | alcoholic beverages,
soft drinks, and food prepared for | 3 | | immediate consumption) and prescription and
non-prescription | 4 | | medicines, drugs, medical appliances and insulin, urine
| 5 | | testing materials, syringes, and needles used by diabetics.
The | 6 | | tax imposed under this subsection and all civil penalties that | 7 | | may be
assessed as an incident thereof shall be collected and | 8 | | enforced by the
Department of Revenue. The Department has
full | 9 | | power to
administer and enforce this subsection; to collect all | 10 | | taxes and penalties
due hereunder; to dispose of taxes and | 11 | | penalties so collected in the manner
hereinafter provided; and | 12 | | to determine all rights to credit memoranda
arising on account | 13 | | of the erroneous payment of tax or penalty hereunder.
In the | 14 | | administration of, and compliance with this subsection, the
| 15 | | Department and persons who are subject to this paragraph 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,
exclusions, exemptions, | 19 | | and definitions of terms, and (iii) employ the same
modes
of | 20 | | procedure as are prescribed in Sections 2 (except that the
| 21 | | reference to State in the definition of supplier maintaining a | 22 | | place of
business in this State shall mean the county), 2a, 2b, | 23 | | 2c, 3 through
3-50 (in respect to all provisions therein other | 24 | | than the State rate of
tax), 4 (except that the reference to | 25 | | the State shall be to the county),
5, 7, 8 (except that the | 26 | | jurisdiction to which the tax shall be a debt to
the extent |
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| 1 | | indicated in that Section 8 shall be the county), 9 (except as
| 2 | | to the disposition of taxes and penalties collected), 10, 11, | 3 | | 12 (except the reference therein to Section 2b of the
| 4 | | Retailers' Occupation Tax Act), 13 (except that any reference | 5 | | to the State
shall mean the county), Section 15, 16,
17, 18, 19 | 6 | | and 20 of the Service Occupation Tax Act and Section 3-7 of
the | 7 | | Uniform Penalty and Interest Act, as fully as if those | 8 | | provisions were
set forth herein.
| 9 | | Persons subject to any tax imposed under the authority | 10 | | granted in
this subsection may reimburse themselves for their | 11 | | serviceman's tax liability
by separately stating the tax as an | 12 | | additional charge, which
charge may be stated in combination, | 13 | | in a single amount, with State tax
that servicemen are | 14 | | authorized to collect under the Service Use Tax Act, in
| 15 | | accordance with such bracket schedules as the Department may | 16 | | prescribe.
| 17 | | Whenever the Department determines that a refund should be | 18 | | made under this
subsection to a claimant instead of issuing a | 19 | | credit memorandum, the Department
shall notify the State | 20 | | Comptroller, who shall cause the warrant to be drawn
for the | 21 | | amount specified, and to the person named, in the notification
| 22 | | from the Department. The refund shall be paid by the State | 23 | | Treasurer out
of the County Public Safety or Transportation | 24 | | Retailers' Occupation Fund.
| 25 | | Nothing in this subsection shall be construed to authorize | 26 | | the county
to impose a tax upon the privilege of engaging in |
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| 1 | | any business which under
the Constitution of the United States | 2 | | may not be made the subject of taxation
by the State.
| 3 | | (c) The Department shall immediately pay over to the State | 4 | | Treasurer, ex
officio,
as trustee, all taxes and penalties | 5 | | collected under this Section to be
deposited into the County | 6 | | Public Safety or Transportation Retailers'
Occupation Tax | 7 | | Fund, which
shall be an unappropriated trust fund held outside | 8 | | of the State treasury. | 9 | | As soon as possible after the first day of each month, | 10 | | beginning January 1, 2011, upon certification of the Department | 11 | | of Revenue, the Comptroller shall order transferred, and the | 12 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 13 | | local sales tax increment, as defined in the Innovation | 14 | | Development and Economy Act, collected under this Section | 15 | | during the second preceding calendar month for sales within a | 16 | | STAR bond district. | 17 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 18 | | on
or before the 25th
day of each calendar month, the | 19 | | Department shall prepare and certify to the
Comptroller the | 20 | | disbursement of stated sums of money
to the counties from which | 21 | | retailers have paid
taxes or penalties to the Department during | 22 | | the second preceding
calendar month. The amount to be paid to | 23 | | each county, and deposited by the
county into its special fund | 24 | | created for the purposes of this Section, shall
be the amount | 25 | | (not
including credit memoranda) collected under this Section | 26 | | during the second
preceding
calendar month by the Department |
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| 1 | | plus an amount the Department determines is
necessary to offset | 2 | | any amounts that were erroneously paid to a different
taxing | 3 | | body, and not including (i) an amount equal to the amount of | 4 | | refunds
made
during the second preceding calendar month by the | 5 | | Department on behalf of
the county, (ii) any amount that the | 6 | | Department determines is
necessary to offset any amounts that | 7 | | were payable to a different taxing body
but were erroneously | 8 | | paid to the county, and (iii) any amounts that are transferred | 9 | | to the STAR Bonds Revenue Fund. Within 10 days after receipt by | 10 | | the
Comptroller of the disbursement certification to the | 11 | | counties provided for in
this Section to be given to the | 12 | | Comptroller by the Department, the Comptroller
shall cause the | 13 | | orders to be drawn for the respective amounts in accordance
| 14 | | with directions contained in the certification.
| 15 | | In addition to the disbursement required by the preceding | 16 | | paragraph, an
allocation shall be made in March of each year to | 17 | | each county that received
more than $500,000 in disbursements | 18 | | under the preceding paragraph in the
preceding calendar year. | 19 | | The allocation shall be in an amount equal to the
average | 20 | | monthly distribution made to each such county under the | 21 | | preceding
paragraph during the preceding calendar year | 22 | | (excluding the 2 months of
highest receipts). The distribution | 23 | | made in March of each year subsequent to
the year in which an | 24 | | allocation was made pursuant to this paragraph and the
| 25 | | preceding paragraph shall be reduced by the amount allocated | 26 | | and disbursed
under this paragraph in the preceding calendar |
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| 1 | | year. The Department shall
prepare and certify to the | 2 | | Comptroller for disbursement the allocations made in
| 3 | | accordance with this paragraph.
| 4 | | A county may direct, by ordinance, that all or a portion of | 5 | | the taxes and penalties collected under the Special County | 6 | | Retailers' Occupation Tax For Public Safety or Transportation | 7 | | be deposited into the Transportation Development Partnership | 8 | | Trust Fund. | 9 | | (d) For the purpose of determining the local governmental | 10 | | unit whose tax is
applicable, a retail sale by a producer of | 11 | | coal or another mineral mined in
Illinois is a sale at retail | 12 | | at the place where the coal or other mineral mined
in Illinois | 13 | | is extracted from the earth. This paragraph does not apply to | 14 | | coal
or another mineral when it is delivered or shipped by the | 15 | | seller to the
purchaser
at a point outside Illinois so that the | 16 | | sale is exempt under the United States
Constitution as a sale | 17 | | in interstate or foreign commerce.
| 18 | | (e) Nothing in this Section shall be construed to authorize | 19 | | a county to
impose a
tax upon the privilege of engaging in any | 20 | | business that under the Constitution
of the United States may | 21 | | not be made the subject of taxation by this State.
| 22 | | (e-5) If a county imposes a tax under this Section, the | 23 | | county board may,
by ordinance, discontinue or lower the rate | 24 | | of the tax. If the county board
lowers the tax rate or | 25 | | discontinues the tax, a referendum must be
held in accordance | 26 | | with subsection (a) of this Section in order to increase the
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| 1 | | rate of the tax or to reimpose the discontinued tax.
| 2 | | (f) Beginning April 1, 1998 and through December 31, 2013 , | 3 | | the results of any election authorizing a
proposition to impose | 4 | | a tax
under this Section or effecting a change in the rate of | 5 | | tax, or any ordinance
lowering the rate or discontinuing the | 6 | | tax,
shall be certified
by the
county clerk and filed with the | 7 | | Illinois Department of Revenue
either (i) on or
before the | 8 | | first day of April, whereupon the Department shall proceed to
| 9 | | administer and enforce the tax as of the first day of July next | 10 | | following
the filing; or (ii)
on or before the first day of | 11 | | October, whereupon the
Department shall proceed to administer | 12 | | and enforce the tax as of the first
day of January next | 13 | | following the filing.
| 14 | | Beginning January 1, 2014, the results of any election | 15 | | authorizing a proposition to impose a tax under this Section or | 16 | | effecting an increase in the rate of tax, along with the | 17 | | ordinance adopted to impose the tax or increase the rate of the | 18 | | tax, or any ordinance adopted to lower the rate or discontinue | 19 | | the tax, shall be certified by the county clerk and filed with | 20 | | the Illinois Department of Revenue either (i) on or before the | 21 | | first day of May, whereupon the Department shall proceed to | 22 | | administer and enforce the tax as of the first day of July next | 23 | | following the adoption and filing; or (ii) on or before the | 24 | | first day of October, whereupon the Department shall proceed to | 25 | | administer and enforce the tax as of the first day of January | 26 | | next following the adoption and filing. |
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| 1 | | (g) When certifying the amount of a monthly disbursement to | 2 | | a county under
this
Section, the Department shall increase or | 3 | | decrease the amounts by an amount
necessary to offset any | 4 | | miscalculation of previous disbursements. The offset
amount | 5 | | shall be the amount erroneously disbursed within the previous 6 | 6 | | months
from the time a miscalculation is discovered.
| 7 | | (h) This Section may be cited as the "Special County | 8 | | Occupation Tax
For Public Safety, Public Facilities, or | 9 | | Transportation Law".
| 10 | | (i) For purposes of this Section, "public safety" includes, | 11 | | but is not
limited to, crime prevention, detention, fire | 12 | | fighting, police, medical,
ambulance, or other emergency
| 13 | | services. The county may share tax proceeds received under this | 14 | | Section for public safety purposes, including proceeds | 15 | | received before August 4, 2009 (the effective date of Public | 16 | | Act 96-124), with any fire protection district located in the | 17 | | county. For the purposes of this Section, "transportation" | 18 | | includes, but
is not limited to, the construction,
maintenance, | 19 | | operation, and improvement of public highways, any other
| 20 | | purpose for which a county may expend funds under the Illinois | 21 | | Highway Code,
and passenger rail transportation. For the | 22 | | purposes of this Section, "public facilities purposes" | 23 | | includes, but is not limited to, the acquisition, development, | 24 | | construction, reconstruction, rehabilitation, improvement, | 25 | | financing, architectural planning, and installation of capital | 26 | | facilities consisting of buildings, structures, and durable |
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| 1 | | equipment and for the acquisition and improvement of real | 2 | | property and interest in real property required, or expected to | 3 | | be required, in connection with the public facilities, for use | 4 | | by the county for the furnishing of governmental services to | 5 | | its citizens, including but not limited to museums and nursing | 6 | | homes. | 7 | | (j) The Department may promulgate rules to implement Public | 8 | | Act 95-1002 only to the extent necessary to apply the existing | 9 | | rules for the Special County Retailers' Occupation Tax for | 10 | | Public Safety to this new purpose for public facilities.
| 11 | | (Source: P.A. 96-124, eff. 8-4-09; 96-622, eff. 8-24-09; | 12 | | 96-845, eff. 7-1-12; 96-939, eff. 6-24-10; 96-1000, eff. | 13 | | 7-2-10 .) | 14 | | (55 ILCS 5/5-1006.7) | 15 | | Sec. 5-1006.7. School facility occupation taxes. | 16 | | (a) In any county, a tax shall be imposed upon all persons | 17 | | engaged in the business of selling tangible personal property, | 18 | | other than personal property titled or registered with an | 19 | | agency of this State's government, at retail in the county on | 20 | | the gross receipts from the sales made in the course of | 21 | | business to provide revenue to be used exclusively for school | 22 | | facility purposes if a proposition for the tax has been | 23 | | submitted to the electors of that county and approved by a | 24 | | majority of those voting on the question as provided in | 25 | | subsection (c). The tax under this Section shall be imposed |
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| 1 | | only in one-quarter percent increments and may not exceed 1%. | 2 | | This additional tax may not be imposed on the sale of food | 3 | | for human consumption that is to be consumed off the premises | 4 | | where it is sold (other than alcoholic beverages, soft drinks, | 5 | | and food that has been prepared for immediate consumption) and | 6 | | prescription and non-prescription medicines, drugs, medical | 7 | | appliances and insulin, urine testing materials, syringes and | 8 | | needles used by diabetics.
The Department of Revenue has full | 9 | | power to administer and enforce this subsection, to collect all | 10 | | taxes and penalties due under this subsection, to dispose of | 11 | | taxes and penalties so collected in the manner provided in this | 12 | | subsection, and to determine all rights to credit memoranda | 13 | | arising on account of the erroneous payment of a tax or penalty | 14 | | under this subsection. The Department shall deposit all taxes | 15 | | and penalties collected under this subsection into a special | 16 | | fund created for that purpose. | 17 | | In the administration of and compliance with this | 18 | | subsection, the Department and persons who are subject to this | 19 | | subsection (i) have the same rights, remedies, privileges, | 20 | | immunities, powers, and duties, (ii) are subject to the same | 21 | | conditions, restrictions, limitations, penalties, and | 22 | | definitions of terms, and (iii) shall employ the same modes of | 23 | | procedure as are set forth in Sections 1 through 1o, 2 through | 24 | | 2-70 (in respect to all provisions contained in those Sections | 25 | | other than the State rate of tax), 2a through 2h, 3 (except as | 26 | | to the disposition of taxes and penalties collected), 4, 5, 5a, |
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| 1 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, | 2 | | 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act | 3 | | and all provisions of the Uniform Penalty and Interest Act as | 4 | | if those provisions were set forth in this subsection. | 5 | | The certificate of registration that is issued by the | 6 | | Department to a retailer under the Retailers' Occupation Tax | 7 | | Act permits the retailer to engage in a business that is | 8 | | taxable without registering separately with the Department | 9 | | under an ordinance or resolution under this subsection. | 10 | | Persons subject to any tax imposed under the authority | 11 | | granted in this subsection may reimburse themselves for their | 12 | | seller's tax liability by separately stating that tax as an | 13 | | additional charge, which may be stated in combination, in a | 14 | | single amount, with State tax that sellers are required to | 15 | | collect under the Use Tax Act, pursuant to any bracketed | 16 | | schedules set forth by the Department. | 17 | | (b) If a tax has been imposed under subsection (a), then a | 18 | | service occupation tax must also be imposed at the same rate | 19 | | upon all persons engaged, in the county, in the business of | 20 | | making sales of service, who, as an incident to making those | 21 | | sales of service, transfer tangible personal property within | 22 | | the county as an incident to a sale of service. | 23 | | This tax may not be imposed on sales of food for human | 24 | | consumption that is to be consumed off the premises where it is | 25 | | sold (other than alcoholic beverages, soft drinks, and food | 26 | | prepared for immediate consumption) and prescription and |
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| 1 | | non-prescription medicines, drugs, medical appliances and | 2 | | insulin, urine testing materials, syringes, and needles used by | 3 | | diabetics. | 4 | | The tax imposed under this subsection and all civil | 5 | | penalties that may be assessed as an incident thereof shall be | 6 | | collected and enforced by the Department and deposited into a | 7 | | special fund created for that purpose. The Department 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. | 14 | | In the administration of and compliance with this | 15 | | subsection, the Department and persons who are subject to this | 16 | | subsection shall (i) have the same rights, remedies, | 17 | | privileges, immunities, powers and duties, (ii) be subject to | 18 | | the same conditions, restrictions, limitations, penalties and | 19 | | definition of terms, and (iii) employ the same modes of | 20 | | procedure as are set forth in Sections 2 (except that that | 21 | | reference to State in the definition of supplier maintaining a | 22 | | place of business in this State means the county), 2a through | 23 | | 2d, 3 through 3-50 (in respect to all provisions contained in | 24 | | those Sections other than the State rate of tax), 4 (except | 25 | | that the reference to the State shall be to the county), 5, 7, | 26 | | 8 (except that the jurisdiction to which the tax is a debt to |
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| 1 | | the extent indicated in that Section 8 is the county), 9 | 2 | | (except as to the disposition of taxes and penalties | 3 | | collected), 10, 11, 12 (except the reference therein to Section | 4 | | 2b of the Retailers' Occupation Tax Act), 13 (except that any | 5 | | reference to the State means the county), Section 15, 16, 17, | 6 | | 18, 19, and 20 of the Service Occupation Tax Act and all | 7 | | provisions of the Uniform Penalty and Interest Act, as fully as | 8 | | if those provisions were set forth herein. | 9 | | Persons subject to any tax imposed under the authority | 10 | | granted in this subsection may reimburse themselves for their | 11 | | serviceman's tax liability by separately stating the tax as an | 12 | | additional charge, which may be stated in combination, in a | 13 | | single amount, with State tax that servicemen are authorized to | 14 | | collect under the Service Use Tax Act, pursuant to any | 15 | | bracketed schedules set forth by the Department. | 16 | | (c) The tax under this Section may not be imposed until the | 17 | | question of imposing the tax has been submitted to the electors | 18 | | of the county at a regular election and approved by a majority | 19 | | of the electors voting on the question. For all regular | 20 | | elections held prior to the effective date of this amendatory | 21 | | Act of the 97th General Assembly, upon a resolution by the | 22 | | county board or a resolution by school district boards that | 23 | | represent at least 51% of the student enrollment within the | 24 | | county, the county board must certify the question to the | 25 | | proper election authority in accordance with the Election Code. | 26 | | For all regular elections held prior to the effective date |
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| 1 | | of this amendatory Act of the 97th General Assembly, the | 2 | | election authority must submit the question in substantially | 3 | | 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 the effective | 14 | | date of this amendatory Act of the 97th General Assembly, the | 15 | | regional superintendent of schools for the county must, upon | 16 | | receipt of a resolution or resolutions of school district | 17 | | boards that represent more than 50% of the student enrollment | 18 | | within the county, certify the question to the proper election | 19 | | authority for submission to the electors of the county at the | 20 | | next regular election at which the question lawfully may be | 21 | | submitted to the electors, all in accordance with the Election | 22 | | Code. | 23 | | For all regular elections held on or after the effective | 24 | | date of this amendatory Act of the 97th General Assembly, the | 25 | | election authority must submit the question in substantially | 26 | | 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) to | 4 | | be used exclusively for school facility purposes? | 5 | | The election authority must record the votes as "Yes" or "No". | 6 | | If a majority of the electors voting on the question vote | 7 | | in the affirmative, then the tax shall be imposed at the rate | 8 | | set forth in the question. | 9 | | For the purposes of this subsection (c), "enrollment" means | 10 | | the head count of the students residing in the county on the | 11 | | last school day of September of each year, which must be | 12 | | reported on the Illinois State Board of Education Public School | 13 | | Fall Enrollment/Housing Report.
| 14 | | (d) The Department shall immediately pay over to the State | 15 | | Treasurer, ex officio, as trustee, all taxes and penalties | 16 | | collected under this Section to be deposited into the School | 17 | | Facility Occupation Tax Fund, which shall be an unappropriated | 18 | | trust fund held outside the State treasury. | 19 | | On or before the 25th day of each calendar month, the | 20 | | Department shall prepare and certify to the Comptroller the | 21 | | disbursement of stated sums of money to the regional | 22 | | superintendents of schools in counties from which retailers or | 23 | | servicemen have paid taxes or penalties to the Department | 24 | | during the second preceding calendar month. The amount to be | 25 | | paid to each regional superintendent of schools and disbursed | 26 | | to him or her in accordance with Section 3-14.31 of the School |
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| 1 | | Code, is equal to the amount (not including credit memoranda) | 2 | | collected from the county under this Section during the second | 3 | | preceding calendar month by the Department, (i) less 2% of that | 4 | | amount, which shall be deposited into the Tax Compliance and | 5 | | Administration Fund and shall be used by the Department, | 6 | | subject to appropriation, to cover the costs of the Department | 7 | | in administering and enforcing the provisions of this Section, | 8 | | on behalf of the county, (ii) plus an amount that the | 9 | | Department determines is necessary to offset any amounts that | 10 | | were erroneously paid to a different taxing body; (iii) less an | 11 | | amount equal to the amount of refunds made during the second | 12 | | preceding calendar month by the Department on behalf of the | 13 | | county; and (iv) less any amount that the Department determines | 14 | | is necessary to offset any amounts that were payable to a | 15 | | different taxing body but were erroneously paid to the county. | 16 | | When certifying the amount of a monthly disbursement to a | 17 | | regional superintendent of schools under this Section, the | 18 | | Department shall increase or decrease the amounts by an amount | 19 | | necessary to offset any miscalculation of previous | 20 | | disbursements within the previous 6 months from the time a | 21 | | miscalculation is discovered. | 22 | | Within 10 days after receipt by the Comptroller from the | 23 | | Department of the disbursement certification to the regional | 24 | | superintendents of the schools provided for in this Section, | 25 | | the Comptroller shall cause the orders to be drawn for the | 26 | | respective amounts in accordance with directions contained in |
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| 1 | | the certification. | 2 | | If the Department determines that a refund should be made | 3 | | under this Section to a claimant instead of issuing a credit | 4 | | memorandum, then the Department shall notify the Comptroller, | 5 | | who shall cause the order to be drawn for the amount specified | 6 | | and to the person named in the notification from the | 7 | | Department. The refund shall be paid by the Treasurer out of | 8 | | the School Facility Occupation Tax Fund.
| 9 | | (e) For the purposes of determining the local governmental | 10 | | unit whose tax is applicable, a retail sale by a producer of | 11 | | coal or another mineral mined in Illinois is a sale at retail | 12 | | at the place where the coal or other mineral mined in Illinois | 13 | | is extracted from the earth. This subsection does not apply to | 14 | | coal or another mineral when it is delivered or shipped by the | 15 | | seller to the purchaser at a point outside Illinois so that the | 16 | | sale is exempt under the United States Constitution as a sale | 17 | | in interstate or foreign commerce. | 18 | | (f) Nothing in this Section may be construed to authorize a | 19 | | tax to be imposed upon the privilege of engaging in any | 20 | | business that under the Constitution of the United States may | 21 | | not be made the subject of taxation by this State. | 22 | | (g) If a county board imposes a tax under this Section | 23 | | pursuant to a referendum held before the effective date of this | 24 | | amendatory Act of the 97th General Assembly at a rate below the | 25 | | rate set forth in the question approved by a majority of | 26 | | electors of that county voting on the question as provided in |
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| 1 | | subsection (c), then the county board may, by ordinance, | 2 | | increase the rate of the tax up to the rate set forth in the | 3 | | question approved by a majority of electors of that county | 4 | | voting on the question as provided in subsection (c). If a | 5 | | county board imposes a tax under this Section pursuant to a | 6 | | referendum held before the effective date of this amendatory | 7 | | Act of the 97th General Assembly, then the board may, by | 8 | | ordinance, discontinue or reduce the rate of the tax. If a tax | 9 | | is imposed under this Section pursuant to a referendum held on | 10 | | or after the effective date of this amendatory Act of the 97th | 11 | | General Assembly, then the county board may reduce or | 12 | | discontinue the tax, but only in accordance with subsection | 13 | | (h-5) of this Section. If, however, a school board issues bonds | 14 | | that are secured by the proceeds of the tax under this Section, | 15 | | then the county board may not reduce the tax rate or | 16 | | discontinue the tax if that rate reduction or discontinuance | 17 | | would adversely affect the school board's ability to pay the | 18 | | principal and interest on those bonds as they become due or | 19 | | necessitate the extension of additional property taxes to pay | 20 | | the principal and interest on those bonds. If the county board | 21 | | reduces the tax rate or discontinues the tax, then a referendum | 22 | | must be held in accordance with subsection (c) of this Section | 23 | | in order to increase the rate of the tax or to reimpose the | 24 | | discontinued tax. | 25 | | Until January 1, 2014, the The results of any election that | 26 | | imposes, reduces, or discontinues a tax under this Section must |
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| 1 | | be certified by the election authority, and any ordinance that | 2 | | increases or lowers the rate or discontinues the tax must be | 3 | | certified by the county clerk and, in each case, filed with the | 4 | | Illinois Department of Revenue either (i) on or before the | 5 | | first day of April, whereupon the Department shall proceed to | 6 | | administer and enforce the tax or change in the rate as of the | 7 | | first day of July next following the filing; or (ii) on or | 8 | | before the first day of October, whereupon the Department shall | 9 | | proceed to administer and enforce the tax or change in the rate | 10 | | as of the first day of January next following the filing. | 11 | | Beginning January 1, 2014, the results of any election that | 12 | | imposes, reduces, or discontinues a tax under this Section must | 13 | | be certified by the election authority, and any ordinance that | 14 | | increases or lowers the rate or discontinues the tax must be | 15 | | certified by the county clerk and, in each case, filed with the | 16 | | Illinois Department of Revenue either (i) on or before the | 17 | | first day of May, whereupon the Department shall proceed to | 18 | | administer and enforce the tax or change in the rate as of the | 19 | | first day of July next following the filing; or (ii) on or | 20 | | before the first day of October, whereupon the Department shall | 21 | | proceed to administer and enforce the tax or change in the rate | 22 | | as of the first day of January next following the filing. | 23 | | (h) For purposes of this Section, "school facility | 24 | | purposes" means (i) the acquisition, development, | 25 | | construction, reconstruction, rehabilitation, improvement, | 26 | | financing, architectural planning, and installation of capital |
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| 1 | | facilities consisting of buildings, structures, and durable | 2 | | equipment and for the acquisition and improvement of real | 3 | | property and interest in real property required, or expected to | 4 | | be required, in connection with the capital facilities and (ii) | 5 | | the payment of bonds or other obligations heretofore or | 6 | | hereafter issued, including bonds or other obligations | 7 | | heretofore or hereafter issued to refund or to continue to | 8 | | refund bonds or other obligations issued, for school facility | 9 | | purposes, provided that the taxes levied to pay those bonds are | 10 | | abated by the amount of the taxes imposed under this Section | 11 | | that are used to pay those bonds. "School-facility purposes" | 12 | | also includes fire prevention, safety, energy conservation, | 13 | | disabled accessibility, school security, and specified repair | 14 | | purposes set forth under Section 17-2.11 of the School Code. | 15 | | (h-5) A county board in a county where a tax has been | 16 | | imposed under this Section pursuant to a referendum held on or | 17 | | after the effective date of this amendatory Act of the 97th | 18 | | General Assembly may, by ordinance or resolution, submit to the | 19 | | voters of the county the question of reducing or discontinuing | 20 | | the tax. In the ordinance or resolution, the county board shall | 21 | | certify the question to the proper election authority in | 22 | | accordance with the Election Code. The election authority must | 23 | | submit the question in substantially the following form: | 24 | | Shall the school facility retailers' occupation tax | 25 | | and service occupation tax (commonly referred to as the | 26 | | "school facility sales tax") currently imposed in (name of |
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| 1 | | county) at a rate of (insert rate) be (reduced to (insert | 2 | | rate))(discontinued)? | 3 | | If a majority of the electors voting on the question vote in | 4 | | the affirmative, then, subject to the provisions of subsection | 5 | | (g) of this Section, the tax shall be reduced or discontinued | 6 | | as set forth in the question. | 7 | | (i) This Section does not apply to Cook County. | 8 | | (j) This Section may be cited as the County School Facility | 9 | | Occupation Tax Law.
| 10 | | (Source: P.A. 97-542, eff. 8-23-11; 97-813, eff. 7-13-12.)
| 11 | | (55 ILCS 5/5-1035 rep.)
| 12 | | Section 40. The Counties Code is amended by repealing | 13 | | Section 5-1035. | 14 | | Section 45. The Illinois Municipal Code is amended by | 15 | | changing Section 8-11-1.1 as follows: | 16 | | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) | 17 | | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | 18 | | taxes. | 19 | | (a) The corporate authorities of a non-home rule
| 20 | | municipality
may, upon approval of the electors of the | 21 | | municipality pursuant to
subsection (b) of this Section, impose | 22 | | by ordinance or resolution the tax authorized in Sections | 23 | | 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. Such
question shall be certified by the | 5 | | municipal clerk to the election
authority in accordance with | 6 | | Section 28-5 of the Election Code and shall be
in a form in | 7 | | accordance with Section 16-7 of the Election Code. | 8 | | Notwithstanding any provision of law to the contrary, if | 9 | | the proceeds of the tax may be used for municipal operations | 10 | | pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the | 11 | | election authority must submit the question in substantially | 12 | | the following form: | 13 | | Shall the corporate authorities of the municipality be | 14 | | authorized to levy a tax at a rate of (rate)% for | 15 | | expenditures on municipal operations, expenditures on | 16 | | public infrastructure, or property tax relief? | 17 | | If a majority of the electors in the municipality voting | 18 | | upon the
question vote in the affirmative, such tax shall be | 19 | | imposed. | 20 | | Until January 1, 1992, an An ordinance or resolution | 21 | | imposing the tax of not more than 1% hereunder or
discontinuing | 22 | | the same shall be adopted and a certified copy thereof,
| 23 | | together with a certification that the ordinance or resolution | 24 | | received
referendum approval in the case of the imposition of | 25 | | such tax, filed with
the Department of Revenue, on or before | 26 | | the first day of June, whereupon
the Department shall proceed |
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| 1 | | to administer and enforce
the additional tax or to discontinue | 2 | | the tax, as the case may be, as of the
first day of September | 3 | | next following such adoption and filing. | 4 | | Beginning January 1, 1992 and through December 31, 1992 , an | 5 | | ordinance or resolution imposing
or discontinuing the tax | 6 | | hereunder shall be adopted and a certified copy
thereof filed | 7 | | with the Department on or before the first day of July,
| 8 | | whereupon the Department shall proceed to administer and | 9 | | enforce this
Section as of the first day of October next | 10 | | following such adoption and filing. | 11 | | Beginning January 1, 1993, and through September 30, 2002, | 12 | | an ordinance or resolution imposing or
discontinuing the tax | 13 | | hereunder shall be adopted and a certified copy
thereof filed | 14 | | with the Department on or before the first day of October,
| 15 | | whereupon the Department shall proceed to administer and | 16 | | enforce this
Section as of the first day of January next | 17 | | following such adoption and filing. | 18 | | Beginning October 1, 2002, and through December 31, 2013, | 19 | | an ordinance or resolution imposing or
discontinuing the tax
| 20 | | under this Section or effecting a change in the rate of tax | 21 | | must either (i) be
adopted
and a
certified copy of the | 22 | | ordinance or resolution filed with the Department on or
before | 23 | | the first day
of April,
whereupon the Department shall proceed | 24 | | to administer and enforce this Section
as of the
first day of | 25 | | July next following the adoption and filing; or (ii) be adopted
| 26 | | and a certified
copy of the ordinance or resolution filed with |
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| 1 | | the Department on or before the
first day
of October,
whereupon | 2 | | the Department shall proceed to administer and enforce this | 3 | | Section
as of the
first day of January next following the | 4 | | adoption and filing. | 5 | | Beginning January 1, 2014, if an ordinance or resolution | 6 | | imposing the tax under this Section, discontinuing the tax | 7 | | under this Section, or effecting a change in the rate of tax | 8 | | under this Section is adopted, a certified copy thereof, | 9 | | together with a certification that the ordinance or resolution | 10 | | received referendum approval in the case of the imposition of | 11 | | or increase in the rate of such tax, shall be filed with the | 12 | | Department of Revenue, either (i) on or before the first day of | 13 | | May, whereupon the Department shall proceed to administer and | 14 | | enforce this Section as of the first day of July next following | 15 | | the adoption and filing; or (ii) on or before the first day of | 16 | | October, whereupon the Department shall proceed to administer | 17 | | and enforce this Section as of the first day of January next | 18 | | following the adoption and filing. | 19 | | Notwithstanding any provision in this Section to the | 20 | | contrary, if, in a non-home rule municipality with more than | 21 | | 150,000 but fewer than 200,000 inhabitants, as determined by | 22 | | the last preceding federal decennial census, an ordinance or | 23 | | resolution under this Section imposes or discontinues a tax or | 24 | | changes the tax rate as of July 1, 2007, then that ordinance or | 25 | | resolution, together with a certification that the
ordinance or | 26 | | resolution received referendum approval in the case of the
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| 1 | | imposition of the tax, must be adopted and a certified copy of | 2 | | that ordinance or resolution must be filed with the Department | 3 | | on or before May 15, 2007, whereupon the Department shall | 4 | | proceed to administer and enforce this Section as of July 1, | 5 | | 2007.
| 6 | | Notwithstanding any provision in this Section to the | 7 | | contrary, if, in a non-home rule municipality with more than | 8 | | 6,500 but fewer than 7,000 inhabitants, as determined by the | 9 | | last preceding federal decennial census, an ordinance or | 10 | | resolution under this Section imposes or discontinues a tax or | 11 | | changes the tax rate on or before May 20, 2009, then that | 12 | | ordinance or resolution, together with a certification that the
| 13 | | ordinance or resolution received referendum approval in the | 14 | | case of the
imposition of the tax, must be adopted and a | 15 | | certified copy of that ordinance or resolution must be filed | 16 | | with the Department on or before May 20, 2009, whereupon the | 17 | | Department shall proceed to administer and enforce this Section | 18 | | as of July 1, 2009. | 19 | | A non-home rule municipality may file
a
certified copy of | 20 | | an ordinance or resolution, with a certification that the
| 21 | | ordinance or resolution received referendum approval in the | 22 | | case of the
imposition of the tax, with the
Department of | 23 | | Revenue, as required under this Section, only after October 2,
| 24 | | 2000. | 25 | | The tax authorized by this Section may not be more than 1% | 26 | | and
may be imposed only in 1/4% increments. |
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| 1 | | (Source: P.A. 95-8, eff. 6-29-07; 96-10, eff. 5-20-09; 96-1057, | 2 | | eff. 7-14-10.)
| 3 | | (65 ILCS 5/8-11-9 rep.)
| 4 | | Section 50. The Illinois Municipal Code is amended by | 5 | | repealing Section 8-11-9. | 6 | | Section 55. The Environmental Protection Act is amended by | 7 | | changing Section 55.8 as follows:
| 8 | | (415 ILCS 5/55.8) (from Ch. 111 1/2, par. 1055.8)
| 9 | | Sec. 55.8. Tire retailers.
| 10 | | (a) Any person selling new or used tires at
retail or | 11 | | offering new or used tires for retail sale in this State shall:
| 12 | | (1) beginning on June 20, 2003 (the effective date of | 13 | | Public Act
93-32), collect from retail customers a fee of | 14 | | $2 per new or used
tire sold and delivered in this State, | 15 | | to be paid to the Department of
Revenue and deposited into | 16 | | the Used Tire Management Fund, less a collection
allowance | 17 | | of 10 cents per tire to be retained by the retail seller | 18 | | and a
collection allowance of 10 cents per tire to be | 19 | | retained by the Department of
Revenue and paid into the | 20 | | General Revenue Fund; the collection allowance for retail | 21 | | sellers, however, shall be allowed only if the return is | 22 | | filed timely and only for the amount that is paid timely in | 23 | | accordance with this Title XIV;
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| 1 | | (1.5) beginning on July 1, 2003, collect from retail | 2 | | customers an
additional 50 cents per new or used tire sold | 3 | | and delivered in this State;
the money collected from this | 4 | | fee shall be deposited into the Emergency Public
Health | 5 | | Fund;
| 6 | | (2) accept for recycling used tires from customers, at | 7 | | the point of
transfer, in a quantity equal to the number of | 8 | | new tires purchased; and
| 9 | | (3) post in a conspicuous place a written notice at | 10 | | least 8.5 by 11
inches in size that includes the universal | 11 | | recycling symbol and the
following statements: "DO NOT put | 12 | | used tires in the trash.";
"Recycle your used tires."; and | 13 | | "State law requires us to accept used tires
for recycling, | 14 | | in exchange for new tires purchased.".
| 15 | | (b) A person who accepts used tires for recycling under | 16 | | subsection (a)
shall not allow the tires to accumulate for | 17 | | periods of more than 90 days.
| 18 | | (c) The requirements of subsection (a) of this Section do | 19 | | not apply
to mail order sales nor shall the retail sale of a | 20 | | motor vehicle be considered
to be the sale of tires at retail | 21 | | or offering of tires for retail sale.
Instead of filing | 22 | | returns, retailers of tires may remit the tire user fee of
| 23 | | $1.00 per tire to their suppliers of tires if the supplier of | 24 | | tires is a
registered retailer of tires and agrees or otherwise | 25 | | arranges to collect
and remit the tire fee to the Department of | 26 | | Revenue, notwithstanding the fact
that the sale of the tire is |
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| 1 | | a sale for resale and not a sale at retail. A
tire supplier who | 2 | | enters into such an arrangement with a tire retailer shall
be | 3 | | liable for the tax on all tires sold to the tire retailer and | 4 | | must (i)
provide the tire retailer with a receipt that | 5 | | separately reflects the tire
tax collected from the retailer on | 6 | | each transaction and (ii) accept used tires
for recycling from | 7 | | the retailer's customers. The tire supplier shall be
entitled | 8 | | to the collection allowance of 10 cents per tire , but only if | 9 | | the return is filed timely and only for the amount that is paid | 10 | | timely in accordance with this Title XIV .
| 11 | | The retailer of the tires must maintain in its books and | 12 | | records evidence
that the appropriate fee was paid to the tire | 13 | | supplier and that the tire
supplier has agreed to remit the fee | 14 | | to the Department of Revenue for each tire
sold by the | 15 | | retailer. Otherwise, the tire retailer shall be directly liable
| 16 | | for the fee on all tires sold at retail. Tire retailers paying | 17 | | the fee to
their suppliers are not entitled to the collection | 18 | | allowance of 10 cents per
tire.
| 19 | | (d) The requirements of subsection (a) of this Section | 20 | | shall apply
exclusively to tires to be used for vehicles | 21 | | defined in Section 1-217 of
the Illinois Vehicle Code, aircraft | 22 | | tires, special mobile equipment, and
implements of husbandry.
| 23 | | (e) The requirements of paragraph (1) of subsection (a) do | 24 | | not
apply to the sale of reprocessed tires. For purposes of | 25 | | this Section,
"reprocessed tire" means a used tire that has | 26 | | been recapped, retreaded,
or regrooved and that has not been |
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| 1 | | placed on a vehicle wheel rim.
| 2 | | (Source: P.A. 95-49, eff. 8-10-07; 95-331, eff. 8-21-07; | 3 | | 95-876, eff. 8-21-08; 96-520, eff. 8-14-09.)
| 4 | | Section 99. Effective date. This Act takes effect July 1, | 5 | | 2013.
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