Full Text of SB2677 94th General Assembly
SB2677 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 SB2677
Introduced 1/20/2006, by Sen. Don Harmon SYNOPSIS AS INTRODUCED: |
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Amends the Illinois Municipal Code. Sets forth procedures for the Department of Revenue to collect a use tax imposed by a home rule municipality upon the privilege of using motor vehicles that are acquired by nonretail purchase, gift, or transfer.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB2677 |
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LRB094 17205 BDD 52494 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by adding | 5 |
| Section 8-11-6c as follows: | 6 |
| (65 ILCS 5/8-11-6c new) | 7 |
| Sec. 8-11-6c. Collection of certain vehicle use taxes.
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| (a) Whenever any home rule municipality imposes a tax upon | 9 |
| the privilege of using in that municipality any motor vehicle | 10 |
| that is acquired by nonretail purchase, gift, or transfer, the | 11 |
| municipality may enter into an agreement with the Illinois | 12 |
| Department of Revenue for that Department to collect the tax on | 13 |
| behalf of the municipality. | 14 |
| (b) During the term of the agreement the tax shall be | 15 |
| remitted to the State, or an exemption determination must be | 16 |
| obtained from the Department before the title or certificate of | 17 |
| registration for the property may be issued. The tax or proof | 18 |
| of exemption may be transmitted to the Department by way of the | 19 |
| State agency with which, or State officer with whom, the | 20 |
| tangible personal property must be titled or registered if the | 21 |
| Department and that agency or State officer determine that this | 22 |
| procedure will expedite the processing of applications for | 23 |
| title or registration. | 24 |
| (c) The Department shall have full power to administer and | 25 |
| enforce this Section; to collect all taxes, penalties, and | 26 |
| interest due hereunder; to dispose of taxes, penalties, and | 27 |
| interest so collected in the manner provided in subsection (d), | 28 |
| and to determine all rights to credit memoranda or refunds | 29 |
| arising on account of the erroneous payment of tax, penalty, or | 30 |
| interest hereunder. In the administration of, and compliance | 31 |
| with, this Section, the Department and persons who are subject | 32 |
| to this Section shall have the same procedural rights, |
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SB2677 |
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LRB094 17205 BDD 52494 b |
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| remedies, privileges, immunities, powers, and duties, and be | 2 |
| subject to the same conditions, restrictions, limitations, | 3 |
| penalties, and definitions of terms, and employ the same modes | 4 |
| of procedure, as are prescribed in the Use Tax Act, as now or | 5 |
| hereafter amended, that are not inconsistent with this Section, | 6 |
| as fully as if provisions contained in the Use Tax Act were set | 7 |
| forth in this Section. | 8 |
| (d) (1) The Department shall forthwith pay over to the | 9 |
| State Treasurer, ex officio, as trustee, all taxes and | 10 |
| penalties collected hereunder. On or before the 25th day of | 11 |
| each calendar month, the Department shall prepare and certify | 12 |
| to the Comptroller the disbursement of stated sums of money to | 13 |
| named municipalities for which taxes or penalties were paid | 14 |
| hereunder to the Department during the second preceding | 15 |
| calendar month: | 16 |
| (i) an amount to be paid to each municipality, which | 17 |
| shall equal the taxes and penalties collected by the | 18 |
| Department for the municipality pursuant to this Section | 19 |
| during the preceding calendar month, less 2% of the total | 20 |
| amount of taxes and penalties collected by the Department | 21 |
| for the municipality pursuant to this Section or the actual | 22 |
| cost of collection of such taxes and penalties determined | 23 |
| pursuant to the agreement, whichever is less, which shall | 24 |
| be retained by the State; and | 25 |
| (ii) the total amount to be retained by the State | 26 |
| pursuant to subparagraph (i), such amount to be deposited | 27 |
| into the General Revenue Fund of the State treasury and | 28 |
| used to cover the costs incurred by the Department in | 29 |
| collecting such taxes and penalties. | 30 |
| (2) Within 7 days after receiving the certifications | 31 |
| described in paragraph (1), the Comptroller shall issue orders | 32 |
| for payment of the amounts specified in subparagraph (i) of | 33 |
| paragraph (1).
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