Full Text of SB3952 096th General Assembly
SB3952enr 96TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Municipal Code is amended by | 5 | | changing Sections 11-74.3-2, 11-74.3-3, 11-74.3-5, 11-74.3-6, | 6 | | and 11-74.4-4 as follows:
| 7 | | (65 ILCS 5/11-74.3-2) (from Ch. 24, par. 11-74.3-2)
| 8 | | Sec. 11-74.3-2. Procedures to designate business | 9 | | districts; ordinances; notice; hearings. | 10 | | (a) The corporate authorities of a municipality shall by | 11 | | ordinance propose the approval of a business district plan and | 12 | | designation of a business district and shall fix a time and | 13 | | place for a public hearing on the proposals to approve a | 14 | | business district plan and designate a business district. | 15 | | (b) Notice of the public hearing shall be given by | 16 | | publication at least twice, the first publication to be not | 17 | | more than 30 nor less than 10 days prior to the hearing, in a | 18 | | newspaper of general circulation within the municipality. Each | 19 | | notice published pursuant to this Section shall include the | 20 | | following: | 21 | | (1) The time and place of the public hearing; | 22 | | (2) The boundaries of the proposed business district by | 23 | | legal description and, where possible, by street location; |
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| 1 | | (3) A notification that all interested persons will be | 2 | | given an opportunity to be heard at the public hearing; | 3 | | (4) A description of the business district plan if a | 4 | | business district plan is a subject matter of the public | 5 | | hearing; | 6 | | (5) The rate of any tax to be imposed pursuant to | 7 | | subsection (10) (11) or (11) (12) of Section 11-74.3-3; | 8 | | (6) An invitation for any person to submit alternate | 9 | | proposals or bids for any proposed conveyance, lease, | 10 | | mortgage, or other disposition by the municipality of land | 11 | | or rights in land owned by the municipality and located | 12 | | within the proposed business district; and | 13 | | (7) Such other matters as the municipality shall deem | 14 | | appropriate. | 15 | | (c) At the public hearing any interested person may file | 16 | | written objections with the municipal clerk and may be heard | 17 | | orally with respect to any matters embodied in the notice. The | 18 | | municipality shall hear and determine all alternate proposals | 19 | | or bids for any proposed conveyance, lease, mortgage, or other | 20 | | disposition by the municipality of land or rights in land owned | 21 | | by the municipality and located within the proposed business | 22 | | district and all protests and objections at the hearing, | 23 | | provided, however, that the corporate authorities of the | 24 | | municipality may establish reasonable rules regarding the | 25 | | length of time provided to members of the general public. The | 26 | | hearing may be adjourned to another date without further notice |
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| 1 | | other than a motion to be entered upon the minutes fixing the | 2 | | time and place of the adjourned hearing. Public hearings with | 3 | | regard to approval of a business district plan or designation | 4 | | of a business district may be held simultaneously. | 5 | | (d) At the public hearing or at any time prior to the | 6 | | adoption by the municipality of an ordinance approving a | 7 | | business district plan, the municipality may make changes in | 8 | | the business district plan. Changes which do not (i) alter the | 9 | | exterior boundaries of the proposed business district, (ii) | 10 | | substantially affect the general land uses described in the | 11 | | proposed business district plan, (iii) substantially change | 12 | | the nature of any proposed business district project, (iv) | 13 | | change the description of any proposed developer, user, or | 14 | | tenant of any property to be located or improved within the | 15 | | proposed business district, (v) increase the total estimated | 16 | | business district project costs set out in the business | 17 | | district plan by more than 5%, (vi) add additional business | 18 | | district costs to the itemized list of estimated business | 19 | | district costs as proposed in the business district plan, or | 20 | | (vii) impose or increase the rate of any tax to be imposed | 21 | | pursuant to subsection (10) (11) or (11) (12) of Section | 22 | | 11-74.3-3 may be made by the municipality without further | 23 | | public hearing, provided the municipality shall give notice of | 24 | | its changes by publication in a newspaper of general | 25 | | circulation within the municipality. Such notice by | 26 | | publication shall be given not later than 30 days following the |
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| 1 | | adoption of an ordinance approving such changes. Changes which | 2 | | (i) alter the exterior boundaries of the proposed business | 3 | | district, (ii) substantially affect the general land uses | 4 | | described in the proposed business district plan, (iii) | 5 | | substantially change the nature of any proposed business | 6 | | district project, (iv) change the description of any proposed | 7 | | developer, user, or tenant of any property to be located or | 8 | | improved within the proposed business district, (v) increase | 9 | | the total estimated business district project costs set out in | 10 | | the business district plan by more than 5%, (vi) add additional | 11 | | business district costs to the itemized list of estimated | 12 | | business district costs as proposed in the business district | 13 | | plan, or (vii) impose or increase the rate of any tax to be | 14 | | imposed pursuant to subsection (10) (11) or (11) (12) of | 15 | | Section 11-74.3-3 may be made by the municipality only after | 16 | | the municipality by ordinance fixes a time and place for, gives | 17 | | notice by publication of, and conducts a public hearing | 18 | | pursuant to the procedures set forth hereinabove. | 19 | | (e) By ordinance adopted within 90 days of the final | 20 | | adjournment of the public hearing a municipality may approve | 21 | | the business district plan and designate the business district. | 22 | | Any ordinance adopted which approves a business district plan | 23 | | shall contain findings that the business district on the whole | 24 | | has not been subject to growth and development through | 25 | | investment by private enterprises and would not reasonably be | 26 | | anticipated to be developed or redeveloped without the adoption |
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| 1 | | of the business district plan. Any ordinance adopted which | 2 | | designates a business district shall contain the boundaries of | 3 | | such business district by legal description and, where | 4 | | possible, by street location, a finding that the business | 5 | | district plan conforms to the comprehensive plan for the | 6 | | development of the municipality as a whole, or, for | 7 | | municipalities with a population of 100,000 or more, regardless | 8 | | of when the business district plan was approved, the business | 9 | | district plan either (i) conforms to the strategic economic | 10 | | development or redevelopment plan issued by the designated | 11 | | planning authority or the municipality or (ii) includes land | 12 | | uses that have been approved by the planning commission of the | 13 | | municipality, and, for any business district in which the | 14 | | municipality intends to impose taxes as provided in subsection | 15 | | (10) (11) or (11) (12) of Section 11-74.3-3, a specific finding | 16 | | that the business district qualifies as a blighted area as | 17 | | defined in Section 11-74.3-5. | 18 | | (f) After a municipality has by ordinance approved a | 19 | | business district plan and designated a business district, the | 20 | | plan may be amended, the boundaries of the business district | 21 | | may be altered, and the taxes provided for in subsections (10) | 22 | | (11) and (11) (12) of Section 11-74.3-3 may be imposed or | 23 | | altered only as provided in this subsection. Changes which do | 24 | | not (i) alter the exterior boundaries of the proposed business | 25 | | district, (ii) substantially affect the general land uses | 26 | | described in the business district plan, (iii) substantially |
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| 1 | | change the nature of any business district project, (iv) change | 2 | | the description of any developer, user, or tenant of any | 3 | | property to be located or improved within the proposed business | 4 | | district, (v) increase the total estimated business district | 5 | | project costs set out in the business district plan by more | 6 | | than 5% after adjustment for inflation from the date the | 7 | | business district plan was approved, (vi) add additional | 8 | | business district costs to the itemized list of estimated | 9 | | business district costs as approved in the business district | 10 | | plan, or (vii) impose or increase the rate of any tax to be | 11 | | imposed pursuant to subsection (10) (11) or (11) (12) of | 12 | | Section 11-74.3-3 may be made by the municipality without | 13 | | further public hearing, provided the municipality shall give | 14 | | notice of its changes by publication in a newspaper of general | 15 | | circulation within the municipality. Such notice by | 16 | | publication shall be given not later than 30 days following the | 17 | | adoption of an ordinance approving such changes. Changes which | 18 | | (i) alter the exterior boundaries of the business district, | 19 | | (ii) substantially affect the general land uses described in | 20 | | the business district plan, (iii) substantially change the | 21 | | nature of any business district project, (iv) change the | 22 | | description of any developer, user, or tenant of any property | 23 | | to be located or improved within the proposed business | 24 | | district, (v) increase the total estimated business district | 25 | | project costs set out in the business district plan by more | 26 | | than 5% after adjustment for inflation from the date the |
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| 1 | | business district plan was approved, (vi) add additional | 2 | | business district costs to the itemized list of estimated | 3 | | business district costs as approved in the business district | 4 | | plan, or (vii) impose or increase the rate of any tax to be | 5 | | imposed pursuant to subsection (10) (11) or (11) (12) of | 6 | | Section 11-74.3-3 may be made by the municipality only after | 7 | | the municipality by ordinance fixes a time and place for, gives | 8 | | notice by publication of, and conducts a public hearing | 9 | | pursuant to the procedures set forth in this Section.
| 10 | | (Source: P.A. 96-1394, eff. 7-29-10; revised 9-7-10.)
| 11 | | (65 ILCS 5/11-74.3-3) (from Ch. 24, par. 11-74.3-3)
| 12 | | Sec. 11-74.3-3. Powers of municipalities. In addition to | 13 | | the powers a municipality may now have, a municipality shall | 14 | | have the following
powers:
| 15 | | (1) To make and enter into all contracts necessary or | 16 | | incidental to the implementation and furtherance of a | 17 | | business district plan. A contract by and between the | 18 | | municipality and any developer or other nongovernmental | 19 | | person to pay or reimburse said developer or other | 20 | | nongovernmental person for business district project costs | 21 | | incurred or to be incurred by said developer or other | 22 | | nongovernmental person shall not be deemed an economic | 23 | | incentive agreement under Section 8-11-20, notwithstanding | 24 | | the fact that such contract provides for the sharing, | 25 | | rebate, or payment of retailers' occupation taxes or |
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| 1 | | service occupation taxes (including, without limitation, | 2 | | taxes imposed pursuant to subsection (10) (11) ) the | 3 | | municipality receives from the development or | 4 | | redevelopment of properties in the business district. | 5 | | Contracts entered into pursuant to this subsection shall be | 6 | | binding upon successor corporate authorities of the | 7 | | municipality and any party to such contract may seek to | 8 | | enforce and compel performance of the contract by civil | 9 | | action, mandamus, injunction, or other proceeding. | 10 | | (2) Within a business district, to acquire by purchase, | 11 | | donation, or lease, and to own, convey, lease, mortgage, or | 12 | | dispose of land and other real or personal property or | 13 | | rights or interests therein; and to grant or acquire | 14 | | licenses, easements, and options with respect thereto, all | 15 | | in the manner and at such price authorized by law. No | 16 | | conveyance, lease, mortgage, disposition of land or other | 17 | | property acquired by the municipality, or agreement | 18 | | relating to the development of property, shall be made or | 19 | | executed except pursuant to prior official action of the | 20 | | municipality. No conveyance, lease, mortgage, or other | 21 | | disposition of land owned by the municipality, and no | 22 | | agreement relating to the development of property, within a | 23 | | business district shall be made without making public | 24 | | disclosure of the terms and disposition of all bids and | 25 | | proposals submitted to the municipality in connection | 26 | | therewith. |
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| 1 | | (2.5) To acquire property by eminent domain in | 2 | | accordance with the Eminent Domain Act. | 3 | | (3) To clear any area within a business district by | 4 | | demolition or removal of any existing buildings, | 5 | | structures, fixtures, utilities, or improvements, and to | 6 | | clear and grade land. | 7 | | (4) To install, repair, construct, reconstruct, or | 8 | | relocate public streets, public utilities, and other | 9 | | public site improvements within or without a business | 10 | | district which are essential to the preparation of a | 11 | | business district for use in accordance with a business | 12 | | district plan. | 13 | | (5) To renovate, rehabilitate, reconstruct, relocate, | 14 | | repair, or remodel any existing buildings, structures, | 15 | | works, utilities, or fixtures within any business | 16 | | district. | 17 | | (6) To construct public improvements, including but | 18 | | not limited to buildings, structures, works, utilities, or | 19 | | fixtures within any business district. | 20 | | (7) To fix, charge, and collect fees, rents, and | 21 | | charges for the use of any building, facility, or property | 22 | | or any portion thereof owned or leased by the municipality | 23 | | within a business district. | 24 | | (8) To pay or cause to be paid business district | 25 | | project costs. Any payments to be made by the municipality | 26 | | to developers or other nongovernmental persons for |
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| 1 | | business district project costs incurred by such developer | 2 | | or other nongovernmental person shall be made only pursuant | 3 | | to the prior official action of the municipality evidencing | 4 | | an intent to pay or cause to be paid such business district | 5 | | project costs. A municipality is not required to obtain any | 6 | | right, title, or interest in any real or personal property | 7 | | in order to pay business district project costs associated | 8 | | with such property. The municipality shall adopt such | 9 | | accounting procedures as shall be necessary to determine | 10 | | that such business district project costs are properly | 11 | | paid. | 12 | | (9) To apply for and accept grants, guarantees, | 13 | | donations of property or labor or any other thing of value | 14 | | for use in connection with a business district project. | 15 | | (10) If the municipality has by ordinance found and | 16 | | determined that the business district is a blighted area | 17 | | under this Law, to impose a retailers' occupation tax and a | 18 | | service occupation tax in the business district for the | 19 | | planning, execution, and implementation of business | 20 | | district plans and to pay for business district project | 21 | | costs as set forth in the business district plan approved | 22 | | by the municipality. | 23 | | (11) If the municipality has by ordinance found and | 24 | | determined that the business district is a blighted area | 25 | | under this Law, to impose a hotel operators' occupation tax | 26 | | in the business district for the planning, execution, and |
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| 1 | | implementation of business district plans and to pay for | 2 | | the business district project costs as set forth in the | 3 | | business district plan approved by the municipality. .
| 4 | | (Source: P.A. 96-1394, eff. 7-29-10; revised 9-7-10.)
| 5 | | (65 ILCS 5/11-74.3-5) | 6 | | Sec. 11-74.3-5. Definitions. The following terms as used in | 7 | | this Law shall have the following meanings: | 8 | | "Blighted area" means an area that is a blighted area | 9 | | which, by reason of the predominance of defective, | 10 | | non-existent, or inadequate street layout, unsanitary or | 11 | | unsafe conditions, deterioration of site improvements, | 12 | | improper subdivision or obsolete platting, or the existence of | 13 | | conditions which endanger life or property by fire or other | 14 | | causes, or any combination of those factors, retards the | 15 | | provision of housing accommodations or constitutes an economic | 16 | | or social liability, an economic underutilization of the area, | 17 | | or a menace to the public health, safety, morals, or welfare. | 18 | | "Business district" means a contiguous area which includes | 19 | | only parcels of real property directly and substantially | 20 | | benefited by the proposed business district plan. A business | 21 | | district may, but need not be, a blighted area, but no | 22 | | municipality shall be authorized to impose taxes pursuant to | 23 | | subsection (10) (11) or (11) (12) of Section 11-74.3-3 in a | 24 | | business district which has not been determined by ordinance to | 25 | | be a blighted area under this Law. |
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| 1 | | "Business district plan" shall mean the written plan for | 2 | | the development or redevelopment of a business district. Each | 3 | | business district plan shall set forth in writing: (i) a | 4 | | specific description of the boundaries of the proposed business | 5 | | district, including a map illustrating the boundaries; (ii) a | 6 | | general description of each project proposed to be undertaken | 7 | | within the business district, including a description of the | 8 | | approximate location of each project and a description of any | 9 | | developer, user, or tenant of any property to be located or | 10 | | improved within the proposed business district; (iii) the name | 11 | | of the proposed business district; (iv) the estimated business | 12 | | district project costs; (v) the anticipated source of funds to | 13 | | pay business district project costs; (vi) the anticipated type | 14 | | and terms of any obligations to be issued; and (vii) the rate | 15 | | of any tax to be imposed pursuant to subsection (10) (11) or | 16 | | (11) (12) of Section 11-74.3-3 and the period of time for which | 17 | | the tax shall be imposed. | 18 | | "Business district project costs" shall mean and include | 19 | | the sum total of all costs incurred by a municipality, other | 20 | | governmental entity, or nongovernmental person in connection | 21 | | with a business district, in the furtherance of a business | 22 | | district plan, including, without limitation, the following: | 23 | | (1) costs of studies, surveys, development of plans and | 24 | | specifications, implementation and administration of a | 25 | | business district plan, and personnel and professional | 26 | | service costs including architectural, engineering, legal, |
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| 1 | | marketing, financial, planning, or other professional | 2 | | services, provided that no charges for professional | 3 | | services may be based on a percentage of tax revenues | 4 | | received by the municipality; | 5 | | (2) property assembly costs, including but not limited | 6 | | to, acquisition of land and other real or personal property | 7 | | or rights or interests therein, and specifically including | 8 | | payments to developers or other nongovernmental persons as | 9 | | reimbursement for property assembly costs incurred by that | 10 | | developer or other nongovernmental person; | 11 | | (3) site preparation costs, including but not limited | 12 | | to clearance, demolition or removal of any existing | 13 | | buildings, structures, fixtures, utilities, and | 14 | | improvements and clearing and grading of land; | 15 | | (4) costs of installation, repair, construction, | 16 | | reconstruction, extension, or relocation of public | 17 | | streets, public utilities, and other public site | 18 | | improvements within or without the business district which | 19 | | are essential to the preparation of the business district | 20 | | for use in accordance with the business district plan, and | 21 | | specifically including payments to developers or other | 22 | | nongovernmental persons as reimbursement for site | 23 | | preparation costs incurred by the developer or | 24 | | nongovernmental person; | 25 | | (5) costs of renovation, rehabilitation, | 26 | | reconstruction, relocation, repair, or remodeling of any |
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| 1 | | existing buildings, improvements, and fixtures within the | 2 | | business district, and specifically including payments to | 3 | | developers or other nongovernmental persons as | 4 | | reimbursement for costs incurred by those developers or | 5 | | nongovernmental persons; | 6 | | (6) costs of installation or construction within the | 7 | | business district of buildings, structures, works, | 8 | | streets, improvements, equipment, utilities, or fixtures, | 9 | | and specifically including payments to developers or other | 10 | | nongovernmental persons as reimbursements for such costs | 11 | | incurred by such developer or nongovernmental person; | 12 | | (7) financing costs, including but not limited to all | 13 | | necessary and incidental expenses related to the issuance | 14 | | of obligations, payment of any interest on any obligations | 15 | | issued under this Law that accrues during the estimated | 16 | | period of construction of any development or redevelopment | 17 | | project for which those obligations are issued and for not | 18 | | exceeding 36 months thereafter, and any reasonable | 19 | | reserves related to the issuance of those obligations; and | 20 | | (8) relocation costs to the extent that a municipality | 21 | | determines that relocation costs shall be paid or is | 22 | | required to make payment of relocation costs by federal or | 23 | | State law. | 24 | | "Business district tax allocation fund" means the special | 25 | | fund to be established by a municipality for a business | 26 | | district as provided in Section 11-74.3-6. |
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| 1 | | "Dissolution date" means the date on which the business | 2 | | district tax allocation fund shall be dissolved. The | 3 | | dissolution date shall be not later than 270 days following | 4 | | payment to the municipality of the last distribution of taxes | 5 | | as provided in Section 11-74.3-6.
| 6 | | (Source: P.A. 96-1394, eff. 7-29-10; revised 9-7-10.) | 7 | | (65 ILCS 5/11-74.3-6) | 8 | | Sec. 11-74.3-6. Business district revenue and obligations; | 9 | | business district tax allocation fund. | 10 | | (a) If the corporate authorities of a municipality have | 11 | | approved a business district plan, have designated a business | 12 | | district, and have elected to impose a tax by ordinance | 13 | | pursuant to subsection (10) (11) or (11) (12) of Section | 14 | | 11-74.3-3, then each year after the date of the approval of the | 15 | | ordinance but terminating upon the date all business district | 16 | | project costs and all obligations paying or reimbursing | 17 | | business district project costs, if any, have been paid, but in | 18 | | no event later than the dissolution date, all amounts generated | 19 | | by the retailers' occupation tax and service occupation tax | 20 | | shall be collected and the tax shall be enforced by the | 21 | | Department of Revenue in the same manner as all retailers' | 22 | | occupation taxes and service occupation taxes imposed in the | 23 | | municipality imposing the tax and all amounts generated by the | 24 | | hotel operators' occupation tax shall be collected and the tax | 25 | | shall be enforced by the municipality in the same manner as all |
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| 1 | | hotel operators' occupation taxes imposed in the municipality | 2 | | imposing the tax. The corporate authorities of the municipality | 3 | | shall deposit the proceeds of the taxes imposed under | 4 | | subsections (10) (11) and (11) (12) of Section 11-74.3-3 into a | 5 | | special fund of the municipality called the "[Name of] Business | 6 | | District Tax Allocation Fund" for the purpose of paying or | 7 | | reimbursing business district project costs and obligations | 8 | | incurred in the payment of those costs. | 9 | | (b) The corporate authorities of a municipality that has | 10 | | designated a business district under this Law may, by | 11 | | ordinance, impose a Business District Retailers' Occupation | 12 | | Tax upon all persons engaged in the business of selling | 13 | | tangible personal property, other than an item of tangible | 14 | | personal property titled or registered with an agency of this | 15 | | State's government, at retail in the business district at a | 16 | | rate not to exceed 1% of the gross receipts from the sales made | 17 | | in the course of such business, to be imposed only in 0.25% | 18 | | increments. The tax may not be imposed on food for human | 19 | | consumption that is to be consumed off the premises where it is | 20 | | sold (other than alcoholic beverages, soft drinks, and food | 21 | | that has been prepared for immediate consumption),
| 22 | | prescription and nonprescription medicines, drugs, medical | 23 | | appliances, modifications to a motor vehicle for the purpose of | 24 | | rendering it usable by a disabled person, and insulin, urine | 25 | | testing materials, syringes, and needles used by diabetics, for | 26 | | human use. |
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| 1 | | The tax imposed under this subsection and all civil | 2 | | penalties that may be assessed as an incident thereof shall be | 3 | | collected and enforced by the Department of Revenue. The | 4 | | certificate of registration that is issued by the Department to | 5 | | a retailer under the Retailers' Occupation Tax Act shall permit | 6 | | the retailer to engage in a business that is taxable under any | 7 | | ordinance or resolution enacted pursuant to this subsection | 8 | | without registering separately with the Department under such | 9 | | ordinance or resolution or under this subsection. The | 10 | | Department of Revenue shall have full power to administer and | 11 | | enforce this subsection; to collect all taxes and penalties due | 12 | | under this subsection in the manner hereinafter provided; and | 13 | | to determine all rights to credit memoranda arising on account | 14 | | of the erroneous payment of tax or penalty under this | 15 | | subsection. In the administration of, and compliance with, this | 16 | | subsection, the Department and persons who are subject to this | 17 | | subsection shall have the same rights, remedies, privileges, | 18 | | immunities, powers and duties, and be subject to the same | 19 | | conditions, restrictions, limitations, penalties, exclusions, | 20 | | exemptions, and definitions of terms and employ the same modes | 21 | | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 | 22 | | through 2-65 (in respect to all provisions therein other than | 23 | | the State rate of tax), 2c through 2h, 3 (except as to the | 24 | | disposition of taxes and penalties collected), 4, 5, 5a, 5c, | 25 | | 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, | 26 | | 12, 13, and 14 of the Retailers' Occupation Tax Act and all |
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| 1 | | provisions of the Uniform Penalty and Interest Act, as fully as | 2 | | if those provisions were set forth herein. | 3 | | Persons subject to any tax imposed under this subsection | 4 | | may reimburse themselves for their seller's tax liability under | 5 | | this subsection by separately stating the tax as an additional | 6 | | charge, which charge may be stated in combination, in a single | 7 | | amount, with State taxes that sellers are required to collect | 8 | | under the Use Tax Act, in accordance with such bracket | 9 | | schedules as the Department may prescribe. | 10 | | Whenever the Department determines that a refund should be | 11 | | made under this subsection to a claimant instead of issuing a | 12 | | credit memorandum, the Department shall notify the State | 13 | | Comptroller, who shall cause the order to be drawn for the | 14 | | amount specified and to the person named in the notification | 15 | | from the Department. The refund shall be paid by the State | 16 | | Treasurer out of the business district retailers' occupation | 17 | | tax fund. | 18 | | The Department shall immediately pay over to the State | 19 | | Treasurer, ex officio, as trustee, all taxes, penalties, and | 20 | | interest collected under this subsection for deposit into the | 21 | | business district retailers' occupation tax fund. | 22 | | As soon as possible after the first day of each month, | 23 | | beginning January 1, 2011, upon certification of the Department | 24 | | of Revenue, the Comptroller shall order transferred, and the | 25 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 26 | | local sales tax increment, as defined in the Innovation |
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| 1 | | Development and Economy Act, collected under this subsection | 2 | | during the second preceding calendar month for sales within a | 3 | | STAR bond district. | 4 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 5 | | on or before the 25th day of each calendar month, the | 6 | | Department shall prepare and certify to the Comptroller the | 7 | | disbursement of stated sums of money to named municipalities | 8 | | from the business district retailers' occupation tax fund, the | 9 | | municipalities to be those from which retailers have paid taxes | 10 | | or penalties under this subsection to the Department during the | 11 | | second preceding calendar month. The amount to be paid to each | 12 | | municipality shall be the amount (not including credit | 13 | | memoranda) collected under this subsection during the second | 14 | | preceding calendar month by the Department plus an amount the | 15 | | Department determines is necessary to offset any amounts that | 16 | | were erroneously paid to a different taxing body, and not | 17 | | including an amount equal to the amount of refunds made during | 18 | | the second preceding calendar month by the Department, less 2% | 19 | | of that amount, which shall be deposited into the Tax | 20 | | Compliance and Administration Fund and shall be used by the | 21 | | Department, subject to appropriation, to cover the costs of the | 22 | | Department in administering and enforcing the provisions of | 23 | | this subsection, on behalf of such municipality, and not | 24 | | including any amount that the Department determines is | 25 | | necessary to offset any amounts that were payable to a | 26 | | different taxing body but were erroneously paid to the |
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| 1 | | municipality, and not including any amounts that are | 2 | | transferred to the STAR Bonds Revenue Fund. Within 10 days | 3 | | after receipt by the Comptroller of the disbursement | 4 | | certification to the municipalities provided for in this | 5 | | subsection to be given to the Comptroller by the Department, | 6 | | the Comptroller shall cause the orders to be drawn for the | 7 | | respective amounts in accordance with the directions contained | 8 | | in the certification. The proceeds of the tax paid to | 9 | | municipalities under this subsection shall be deposited into | 10 | | the Business District Tax Allocation Fund by the municipality.
| 11 | | An ordinance imposing or discontinuing the tax under this | 12 | | subsection or effecting a change in the rate thereof shall | 13 | | either (i) be adopted and a certified copy thereof filed with | 14 | | the Department on or before the first day of April, whereupon | 15 | | the Department, if all other requirements of this subsection | 16 | | are met, shall proceed to administer and enforce this | 17 | | subsection as of the first day of July next following the | 18 | | adoption and filing; or (ii) be adopted and a certified copy | 19 | | thereof filed with the Department on or before the first day of | 20 | | October, whereupon, if all other requirements of this | 21 | | subsection are met, the Department shall proceed to administer | 22 | | and enforce this subsection as of the first day of January next | 23 | | following the adoption and filing. | 24 | | The Department of Revenue shall not administer or enforce | 25 | | an ordinance imposing, discontinuing, or changing the rate of | 26 | | the tax under this subsection, until the municipality also |
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| 1 | | provides, in the manner prescribed by the Department, the | 2 | | boundaries of the business district and each address in the | 3 | | business district in such a way that the Department can | 4 | | determine by its address whether a business is located in the | 5 | | business district. The municipality must provide this boundary | 6 | | and address information to the Department on or before April 1 | 7 | | for administration and enforcement of the tax under this | 8 | | subsection by the Department beginning on the following July 1 | 9 | | and on or before October 1 for administration and enforcement | 10 | | of the tax under this subsection by the Department beginning on | 11 | | the following January 1. The Department of Revenue shall not | 12 | | administer or enforce any change made to the boundaries of a | 13 | | business district or address change, addition, or deletion | 14 | | until the municipality reports the boundary change or address | 15 | | change, addition, or deletion to the Department in the manner | 16 | | prescribed by the Department. The municipality must provide | 17 | | this boundary change information or address change, addition, | 18 | | or deletion to the Department on or before April 1 for | 19 | | administration and enforcement by the Department of the change | 20 | | beginning on the following July 1 and on or before October 1 | 21 | | for administration and enforcement by the Department of the | 22 | | change beginning on the following January 1. The retailers in | 23 | | the business district shall be responsible for charging the tax | 24 | | imposed under this subsection. If a retailer is incorrectly | 25 | | included or excluded from the list of those required to collect | 26 | | the tax under this subsection, both the Department of Revenue |
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| 1 | | and the retailer shall be held harmless if they reasonably | 2 | | relied on information provided by the municipality. | 3 | | A municipality that imposes the tax under this subsection | 4 | | must submit to the Department of Revenue any other information | 5 | | as the Department may require for the administration and | 6 | | enforcement of the tax.
| 7 | | When certifying the amount of a monthly disbursement to a | 8 | | municipality under this subsection, the Department shall | 9 | | increase or decrease the amount by an amount necessary to | 10 | | offset any misallocation of previous disbursements. The offset | 11 | | amount shall be the amount erroneously disbursed within the | 12 | | previous 6 months from the time a misallocation is discovered. | 13 | | Nothing in this subsection shall be construed to authorize | 14 | | the municipality to impose a tax upon the privilege of engaging | 15 | | in any business which under the Constitution of the United | 16 | | States may not be made the subject of taxation by this State. | 17 | | If a tax is imposed under this subsection (b), a tax shall | 18 | | also be imposed under subsection (c) of this Section. | 19 | | (c) If a tax has been imposed under subsection (b), a | 20 | | Business District Service Occupation Tax shall also be imposed | 21 | | upon all persons engaged, in the business district, in the | 22 | | business of making sales of service, who, as an incident to | 23 | | making those sales of service, transfer tangible personal | 24 | | property within the business district, either in the form of | 25 | | tangible personal property or in the form of real estate as an | 26 | | incident to a sale of service. The tax shall be imposed at the |
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| 1 | | same rate as the tax imposed in subsection (b) and shall not | 2 | | exceed 1% of the selling price of tangible personal property so | 3 | | transferred within the business district, to be imposed only in | 4 | | 0.25% increments. The tax may not be imposed on food for human | 5 | | consumption that is to be consumed off the premises where it is | 6 | | sold (other than alcoholic beverages, soft drinks, and food | 7 | | that has been prepared for immediate consumption),
| 8 | | prescription and nonprescription medicines, drugs, medical | 9 | | appliances, modifications to a motor vehicle for the purpose of | 10 | | rendering it usable by a disabled person, and insulin, urine | 11 | | testing materials, syringes, and needles used by diabetics, for | 12 | | human use. | 13 | | The tax imposed under this subsection and all civil | 14 | | penalties that may be assessed as an incident thereof shall be | 15 | | collected and enforced by the Department of Revenue. The | 16 | | certificate of registration which is issued by the Department | 17 | | to a retailer under the Retailers' Occupation Tax Act or under | 18 | | the Service Occupation Tax Act shall permit such registrant to | 19 | | engage in a business which is taxable under any ordinance or | 20 | | resolution enacted pursuant to this subsection without | 21 | | registering separately with the Department under such | 22 | | ordinance or resolution or under this subsection. The | 23 | | Department of Revenue shall have full power to administer and | 24 | | enforce this subsection; to collect all taxes and penalties due | 25 | | under this subsection; to dispose of taxes and penalties so | 26 | | collected in the manner hereinafter provided; and to determine |
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| 1 | | all rights to credit memoranda arising on account of the | 2 | | erroneous payment of tax or penalty under this subsection. In | 3 | | the administration of, and compliance with this subsection, the | 4 | | Department and persons who are subject to this subsection shall | 5 | | have the same rights, remedies, privileges, immunities, powers | 6 | | and duties, and be subject to the same conditions, | 7 | | restrictions, limitations, penalties, exclusions, exemptions, | 8 | | and definitions of terms and employ the same modes of procedure | 9 | | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 | 10 | | (in respect to all provisions therein other than the State rate | 11 | | of tax), 4 (except that the reference to the State shall be to | 12 | | the business district), 5, 7, 8 (except that the jurisdiction | 13 | | to which the tax shall be a debt to the extent indicated in | 14 | | that Section 8 shall be the municipality), 9 (except as to the | 15 | | disposition of taxes and penalties collected, and except that | 16 | | the returned merchandise credit for this tax may not be taken | 17 | | against any State tax), 10, 11, 12 (except the reference | 18 | | therein to Section 2b of the Retailers' Occupation Tax Act), 13 | 19 | | (except that any reference to the State shall mean the | 20 | | municipality), the first paragraph of Section 15, and Sections | 21 | | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all | 22 | | provisions of the Uniform Penalty and Interest Act, as fully as | 23 | | if those provisions were set forth herein. | 24 | | Persons subject to any tax imposed under the authority | 25 | | granted in this subsection may reimburse themselves for their | 26 | | serviceman's tax liability hereunder by separately stating the |
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| 1 | | tax as an additional charge, which charge may be stated in | 2 | | combination, in a single amount, with State tax that servicemen | 3 | | are authorized to collect under the Service Use Tax Act, in | 4 | | accordance with such bracket schedules as the Department may | 5 | | prescribe. | 6 | | Whenever the Department determines that a refund should be | 7 | | made under this subsection to a claimant instead of issuing | 8 | | credit memorandum, the Department shall notify the State | 9 | | Comptroller, who shall cause the order to be drawn for the | 10 | | amount specified, and to the person named, in such notification | 11 | | from the Department. Such refund shall be paid by the State | 12 | | Treasurer out of the business district retailers' occupation | 13 | | tax fund. | 14 | | The Department shall forthwith pay over to the State | 15 | | Treasurer, ex-officio, as trustee, all taxes, penalties, and | 16 | | interest collected under this subsection for deposit into the | 17 | | business district retailers' occupation tax fund. | 18 | | As soon as possible after the first day of each month, | 19 | | beginning January 1, 2011, upon certification of the Department | 20 | | of Revenue, the Comptroller shall order transferred, and the | 21 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 22 | | local sales tax increment, as defined in the Innovation | 23 | | Development and Economy Act, collected under this subsection | 24 | | during the second preceding calendar month for sales within a | 25 | | STAR bond district. | 26 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
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| 1 | | on or before the 25th day of each calendar month, the | 2 | | Department shall prepare and certify to the Comptroller the | 3 | | disbursement of stated sums of money to named municipalities | 4 | | from the business district retailers' occupation tax fund, the | 5 | | municipalities to be those from which suppliers and servicemen | 6 | | have paid taxes or penalties under this subsection to the | 7 | | Department during the second preceding calendar month. The | 8 | | amount to be paid to each municipality shall be the amount (not | 9 | | including credit memoranda) collected under this subsection | 10 | | during the second preceding calendar month by the Department, | 11 | | less 2% of that amount, which shall be deposited into the Tax | 12 | | Compliance and Administration Fund and shall be used by the | 13 | | Department, subject to appropriation, to cover the costs of the | 14 | | Department in administering and enforcing the provisions of | 15 | | this subsection, and not including an amount equal to the | 16 | | amount of refunds made during the second preceding calendar | 17 | | month by the Department on behalf of such municipality, and not | 18 | | including any amounts that are transferred to the STAR Bonds | 19 | | Revenue Fund. Within 10 days after receipt, by the Comptroller, | 20 | | of the disbursement certification to the municipalities, | 21 | | provided for in this subsection to be given to the Comptroller | 22 | | by the Department, the Comptroller shall cause the orders to be | 23 | | drawn for the respective amounts in accordance with the | 24 | | directions contained in such certification. The proceeds of the | 25 | | tax paid to municipalities under this subsection shall be | 26 | | deposited into the Business District Tax Allocation Fund by the |
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| 1 | | municipality. | 2 | | An ordinance imposing or discontinuing the tax under this | 3 | | subsection or effecting a change in the rate thereof shall | 4 | | either (i) be adopted and a certified copy thereof filed with | 5 | | the Department on or before the first day of April, whereupon | 6 | | the Department, if all other requirements of this subsection | 7 | | are met, shall proceed to administer and enforce this | 8 | | subsection as of the first day of July next following the | 9 | | adoption and filing; or (ii) be adopted and a certified copy | 10 | | thereof filed with the Department on or before the first day of | 11 | | October, whereupon, if all other conditions of this subsection | 12 | | are met, the Department shall proceed to administer and enforce | 13 | | this subsection as of the first day of January next following | 14 | | the adoption and filing. | 15 | | The Department of Revenue shall not administer or enforce | 16 | | an ordinance imposing, discontinuing, or changing the rate of | 17 | | the tax under this subsection, until the municipality also | 18 | | provides, in the manner prescribed by the Department, the | 19 | | boundaries of the business district in such a way that the | 20 | | Department can determine by its address whether a business is | 21 | | located in the business district. The municipality must provide | 22 | | this boundary and address information to the Department on or | 23 | | before April 1 for administration and enforcement of the tax | 24 | | under this subsection by the Department beginning on the | 25 | | following July 1 and on or before October 1 for administration | 26 | | and enforcement of the tax under this subsection by the |
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| 1 | | Department beginning on the following January 1. The Department | 2 | | of Revenue shall not administer or enforce any change made to | 3 | | the boundaries of a business district or address change, | 4 | | addition, or deletion until the municipality reports the | 5 | | boundary change or address change, addition, or deletion to the | 6 | | Department in the manner prescribed by the Department. The | 7 | | municipality must provide this boundary change information or | 8 | | address change, addition, or deletion to the Department on or | 9 | | before April 1 for administration and enforcement by the | 10 | | Department of the change beginning on the following July 1 and | 11 | | on or before October 1 for administration and enforcement by | 12 | | the Department of the change beginning on the following January | 13 | | 1. The retailers in the business district shall be responsible | 14 | | for charging the tax imposed under this subsection. If a | 15 | | retailer is incorrectly included or excluded from the list of | 16 | | those required to collect the tax under this subsection, both | 17 | | the Department of Revenue and the retailer shall be held | 18 | | harmless if they reasonably relied on information provided by | 19 | | the municipality. | 20 | | A municipality that imposes the tax under this subsection | 21 | | must submit to the Department of Revenue any other information | 22 | | as the Department may require for the administration and | 23 | | enforcement of the tax.
| 24 | | Nothing in this subsection shall be construed to authorize | 25 | | the municipality to impose a tax upon the privilege of engaging | 26 | | in any business which under the Constitution of the United |
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| 1 | | States may not be made the subject of taxation by the State. | 2 | | If a tax is imposed under this subsection (c), a tax shall | 3 | | also be imposed under subsection (b) of this Section. | 4 | | (d) By ordinance, a municipality that has designated a | 5 | | business district under this Law may impose an occupation tax | 6 | | upon all persons engaged in the business district in the | 7 | | business of renting, leasing, or letting rooms in a hotel, as | 8 | | defined in the Hotel Operators' Occupation Tax Act, at a rate | 9 | | not to exceed 1% of the gross rental receipts from the renting, | 10 | | leasing, or letting of hotel rooms within the business | 11 | | district, to be imposed only in 0.25% increments, excluding, | 12 | | however, from gross rental receipts the proceeds of renting, | 13 | | leasing, or letting to permanent residents of a hotel, as | 14 | | defined in the Hotel Operators' Occupation Tax Act, and | 15 | | proceeds from the tax imposed under subsection (c) of Section | 16 | | 13 of the Metropolitan Pier and Exposition Authority Act. | 17 | | The tax imposed by the municipality under this subsection | 18 | | and all civil penalties that may be assessed as an incident to | 19 | | that tax shall be collected and enforced by the municipality | 20 | | imposing the tax. The municipality shall have full power to | 21 | | administer and enforce this subsection, to collect all taxes | 22 | | and penalties due under this subsection, to dispose of taxes | 23 | | and penalties so collected in the manner provided in this | 24 | | subsection, and to determine all rights to credit memoranda | 25 | | arising on account of the erroneous payment of tax or penalty | 26 | | under this subsection. In the administration of and compliance |
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| 1 | | with this subsection, the municipality and persons who are | 2 | | subject to this subsection shall have the same rights, | 3 | | remedies, privileges, immunities, powers, and duties, shall be | 4 | | subject to the same conditions, restrictions, limitations, | 5 | | penalties, and definitions of terms, and shall employ the same | 6 | | modes of procedure as are employed with respect to a tax | 7 | | adopted by the municipality under Section 8-3-14 of this Code. | 8 | | Persons subject to any tax imposed under the authority | 9 | | granted in this subsection may reimburse themselves for their | 10 | | tax liability for that tax by separately stating that tax as an | 11 | | additional charge, which charge may be stated in combination, | 12 | | in a single amount, with State taxes imposed under the Hotel | 13 | | Operators' Occupation Tax Act, and with any other tax. | 14 | | Nothing in this subsection shall be construed to authorize | 15 | | a municipality to impose a tax upon the privilege of engaging | 16 | | in any business which under the Constitution of the United | 17 | | States may not be made the subject of taxation by this State. | 18 | | The proceeds of the tax imposed under this subsection shall | 19 | | be deposited into the Business District Tax Allocation Fund.
| 20 | | (e) Obligations secured by the Business District Tax | 21 | | Allocation Fund may be issued to provide for the payment or | 22 | | reimbursement of business district project costs. Those | 23 | | obligations, when so issued, shall be retired in the manner | 24 | | provided in the ordinance authorizing the issuance of those | 25 | | obligations by the receipts of taxes imposed pursuant to | 26 | | subsections (10) (11) and (11) (12) of Section 11-74.3-3 and by |
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| 1 | | other revenue designated or pledged by the municipality. A | 2 | | municipality may in the ordinance pledge, for any period of | 3 | | time up to and including the dissolution date, all or any part | 4 | | of the funds in and to be deposited in the Business District | 5 | | Tax Allocation Fund to the payment of business district project | 6 | | costs and obligations. Whenever a municipality pledges all of | 7 | | the funds to the credit of a business district tax allocation | 8 | | fund to secure obligations issued or to be issued to pay or | 9 | | reimburse business district project costs, the municipality | 10 | | may specifically provide that funds remaining to the credit of | 11 | | such business district tax allocation fund after the payment of | 12 | | such obligations shall be accounted for annually and shall be | 13 | | deemed to be "surplus" funds, and such "surplus" funds shall be | 14 | | expended by the municipality for any business district project | 15 | | cost as approved in the business district plan. Whenever a | 16 | | municipality pledges less than all of the monies to the credit | 17 | | of a business district tax allocation fund to secure | 18 | | obligations issued or to be issued to pay or reimburse business | 19 | | district project costs, the municipality shall provide that | 20 | | monies to the credit of the business district tax allocation | 21 | | fund and not subject to such pledge or otherwise encumbered or | 22 | | required for payment of contractual obligations for specific | 23 | | business district project costs shall be calculated annually | 24 | | and shall be deemed to be "surplus" funds, and such "surplus" | 25 | | funds shall be expended by the municipality for any business | 26 | | district project cost as approved in the business district |
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| 1 | | plan. | 2 | | No obligation issued pursuant to this Law and secured by a | 3 | | pledge of all or any portion of any revenues received or to be | 4 | | received by the municipality from the imposition of taxes | 5 | | pursuant to subsection (10) (11) of Section 11-74.3-3, shall be | 6 | | deemed to constitute an economic incentive agreement under | 7 | | Section 8-11-20, notwithstanding the fact that such pledge | 8 | | provides for the sharing, rebate, or payment of retailers' | 9 | | occupation taxes or service occupation taxes imposed pursuant | 10 | | to subsection (10) (11) of Section 11-74.3-3 and received or to | 11 | | be received by the municipality from the development or | 12 | | redevelopment of properties in the business district. | 13 | | Without limiting the foregoing in this Section, the | 14 | | municipality may further secure obligations secured by the | 15 | | business district tax allocation fund with a pledge, for a | 16 | | period not greater than the term of the obligations and in any | 17 | | case not longer than the dissolution date, of any part or any | 18 | | combination of the following: (i) net revenues of all or part | 19 | | of any business district project; (ii) taxes levied or imposed | 20 | | by the municipality on any or all property in the municipality, | 21 | | including, specifically, taxes levied or imposed by the | 22 | | municipality in a special service area pursuant to the Special | 23 | | Service Area Tax Law; (iii) the full faith and credit of the | 24 | | municipality; (iv) a mortgage on part or all of the business | 25 | | district project; or (v) any other taxes or anticipated | 26 | | receipts that the municipality may lawfully pledge. |
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| 1 | | Such obligations may be issued in one or more series, bear | 2 | | such date or dates, become due at such time or times as therein | 3 | | provided, but in any case not later than (i) 20 years after the | 4 | | date of issue or (ii) the dissolution date, whichever is | 5 | | earlier, bear interest payable at such intervals and at such | 6 | | rate or rates as set forth therein, except as may be limited by | 7 | | applicable law, which rate or rates may be fixed or variable, | 8 | | be in such denominations, be in such form, either coupon, | 9 | | registered, or book-entry, carry such conversion, registration | 10 | | and exchange privileges, be subject to defeasance upon such | 11 | | terms, have such rank or priority, be executed in such manner, | 12 | | be payable in such medium or payment at such place or places | 13 | | within or without the State, make provision for a corporate | 14 | | trustee within or without the State with respect to such | 15 | | obligations, prescribe the rights, powers, and duties thereof | 16 | | to be exercised for the benefit of the municipality and the | 17 | | benefit of the owners of such obligations, provide for the | 18 | | holding in trust, investment, and use of moneys, funds, and | 19 | | accounts held under an ordinance, provide for assignment of and | 20 | | direct payment of the moneys to pay such obligations or to be | 21 | | deposited into such funds or accounts directly to such trustee, | 22 | | be subject to such terms of redemption with or without premium, | 23 | | and be sold at such price, all as the corporate authorities | 24 | | shall determine. No referendum approval of the electors shall | 25 | | be required as a condition to the issuance of obligations | 26 | | pursuant to this Law except as provided in this Section. |
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| 1 | | In the event the municipality authorizes the issuance of | 2 | | obligations pursuant to the authority of this Law secured by | 3 | | the full faith and credit of the municipality, or pledges ad | 4 | | valorem taxes pursuant to this subsection, which obligations | 5 | | are other than obligations which may be issued under home rule | 6 | | powers provided by Section 6 of Article VII of the Illinois | 7 | | Constitution or which ad valorem taxes are other than ad | 8 | | valorem taxes which may be pledged under home rule powers | 9 | | provided by Section 6 of Article VII of the Illinois | 10 | | Constitution or which are levied in a special service area | 11 | | pursuant to the Special Service Area Tax Law, the ordinance | 12 | | authorizing the issuance of those obligations or pledging those | 13 | | taxes shall be published within 10 days after the ordinance has | 14 | | been adopted, in a newspaper having a general circulation | 15 | | within the municipality. The publication of the ordinance shall | 16 | | be accompanied by a notice of (i) the specific number of voters | 17 | | required to sign a petition requesting the question of the | 18 | | issuance of the obligations or pledging such ad valorem taxes | 19 | | to be submitted to the electors; (ii) the time within which the | 20 | | petition must be filed; and (iii) the date of the prospective | 21 | | referendum. The municipal clerk shall provide a petition form | 22 | | to any individual requesting one. | 23 | | If no petition is filed with the municipal clerk, as | 24 | | hereinafter provided in this Section, within 21 days after the | 25 | | publication of the ordinance, the ordinance shall be in effect. | 26 | | However, if within that 21-day period a petition is filed with |
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| 1 | | the municipal clerk, signed by electors numbering not less than | 2 | | 15% of the number of electors voting for the mayor or president | 3 | | at the last general municipal election, asking that the | 4 | | question of issuing obligations using full faith and credit of | 5 | | the municipality as security for the cost of paying or | 6 | | reimbursing business district project costs, or of pledging | 7 | | such ad valorem taxes for the payment of those obligations, or | 8 | | both, be submitted to the electors of the municipality, the | 9 | | municipality shall not be authorized to issue obligations of | 10 | | the municipality using the full faith and credit of the | 11 | | municipality as security or pledging such ad valorem taxes for | 12 | | the payment of those obligations, or both, until the | 13 | | proposition has been submitted to and approved by a majority of | 14 | | the voters voting on the proposition at a regularly scheduled | 15 | | election. The municipality shall certify the proposition to the | 16 | | proper election authorities for submission in accordance with | 17 | | the general election law. | 18 | | The ordinance authorizing the obligations may provide that | 19 | | the obligations shall contain a recital that they are issued | 20 | | pursuant to this Law, which recital shall be conclusive | 21 | | evidence of their validity and of the regularity of their | 22 | | issuance. | 23 | | In the event the municipality authorizes issuance of | 24 | | obligations pursuant to this Law secured by the full faith and | 25 | | credit of the municipality, the ordinance authorizing the | 26 | | obligations may provide for the levy and collection of a direct |
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| 1 | | annual tax upon all taxable property within the municipality | 2 | | sufficient to pay the principal thereof and interest thereon as | 3 | | it matures, which levy may be in addition to and exclusive of | 4 | | the maximum of all other taxes authorized to be levied by the | 5 | | municipality, which levy, however, shall be abated to the | 6 | | extent that monies from other sources are available for payment | 7 | | of the obligations and the municipality certifies the amount of | 8 | | those monies available to the county clerk. | 9 | | A certified copy of the ordinance shall be filed with the | 10 | | county clerk of each county in which any portion of the | 11 | | municipality is situated, and shall constitute the authority | 12 | | for the extension and collection of the taxes to be deposited | 13 | | in the business district tax allocation fund. | 14 | | A municipality may also issue its obligations to refund, in | 15 | | whole or in part, obligations theretofore issued by the | 16 | | municipality under the authority of this Law, whether at or | 17 | | prior to maturity. However, the last maturity of the refunding | 18 | | obligations shall not be expressed to mature later than the | 19 | | dissolution date. | 20 | | In the event a municipality issues obligations under home | 21 | | rule powers or other legislative authority, the proceeds of | 22 | | which are pledged to pay or reimburse business district project | 23 | | costs, the municipality may, if it has followed the procedures | 24 | | in conformance with this Law, retire those obligations from | 25 | | funds in the business district tax allocation fund in amounts | 26 | | and in such manner as if those obligations had been issued |
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| 1 | | pursuant to the provisions of this Law. | 2 | | No obligations issued pursuant to this Law shall be | 3 | | regarded as indebtedness of the municipality issuing those | 4 | | obligations or any other taxing district for the purpose of any | 5 | | limitation imposed by law. | 6 | | Obligations issued pursuant to this Law shall not be | 7 | | subject to the provisions of the Bond Authorization Act. | 8 | | (f) When business district project costs, including, | 9 | | without limitation, all obligations paying or reimbursing | 10 | | business district project costs have been paid, any surplus | 11 | | funds then remaining in the Business District Tax Allocation | 12 | | Fund shall be distributed to the municipal treasurer for | 13 | | deposit into the general corporate fund of the municipality. | 14 | | Upon payment of all business district project costs and | 15 | | retirement of all obligations paying or reimbursing business | 16 | | district project costs, but in no event more than 23 years | 17 | | after the date of adoption of the ordinance imposing taxes | 18 | | pursuant to subsection (10) subsections (11) or (11) (12) of | 19 | | Section 11-74.3-3, the municipality shall adopt an ordinance | 20 | | immediately rescinding the taxes imposed pursuant to | 21 | | subsection (10) or (11) of Section 11-74.3-3 said subsections .
| 22 | | (Source: P.A. 96-939, eff. 6-24-10; 96-1394, eff. 7-29-10; | 23 | | revised 9-2-10.)
| 24 | | (65 ILCS 5/11-74.4-4) (from Ch. 24, par. 11-74.4-4)
| 25 | | Sec. 11-74.4-4. Municipal powers and duties; redevelopment |
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| 1 | | project
areas. A municipality may:(a) The changes made by this | 2 | | amendatory Act of the 91st General Assembly
do not apply to a | 3 | | municipality that, (i) before the effective date of this
| 4 | | amendatory Act of the 91st General Assembly, has adopted an | 5 | | ordinance or
resolution fixing a time and place for a
public | 6 | | hearing under Section 11-74.4-5 or (ii) before July 1, 1999, | 7 | | has
adopted an ordinance or resolution providing for a | 8 | | feasibility study under
Section 11-74.4-4.1, but has not yet | 9 | | adopted an ordinance
approving redevelopment plans and | 10 | | redevelopment projects or designating
redevelopment project | 11 | | areas under this Section, until after that
municipality adopts | 12 | | an ordinance
approving redevelopment plans and redevelopment | 13 | | projects or designating
redevelopment project areas under this | 14 | | Section; thereafter the changes made by
this amendatory Act of | 15 | | the 91st General Assembly apply to the same extent that
they | 16 | | apply to
redevelopment plans and redevelopment projects that | 17 | | were approved and
redevelopment projects that were designated | 18 | | before the effective date of this
amendatory Act of the 91st | 19 | | General Assembly.
| 20 | | A municipality may: | 21 | | (a) By ordinance introduced in the
governing body of the | 22 | | municipality within 14 to 90 days from the completion
of the | 23 | | hearing specified in Section 11-74.4-5
approve redevelopment | 24 | | plans and redevelopment projects, and designate
redevelopment | 25 | | project areas pursuant to notice and hearing required by this
| 26 | | Act. No redevelopment project area shall be designated unless a |
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| 1 | | plan and
project are approved
prior to the designation of such | 2 | | area and such area
shall include only those contiguous parcels | 3 | | of real property and
improvements thereon substantially | 4 | | benefited by the proposed redevelopment
project improvements.
| 5 | | Upon adoption of the ordinances, the municipality shall | 6 | | forthwith transmit to
the county clerk of the county or | 7 | | counties within which the redevelopment
project area is located | 8 | | a certified copy of the ordinances, a legal description
of the | 9 | | redevelopment project area, a map of the redevelopment project | 10 | | area,
identification of the year that the county clerk shall | 11 | | use for determining the
total initial equalized assessed value | 12 | | of the redevelopment project area
consistent with subsection | 13 | | (a) of Section 11-74.4-9, and a
list of the parcel or tax | 14 | | identification number of each parcel of property
included in | 15 | | the redevelopment project area.
| 16 | | (b) Make and enter into all contracts with property owners, | 17 | | developers,
tenants, overlapping taxing bodies, and others | 18 | | necessary or incidental to the
implementation and furtherance | 19 | | of its redevelopment plan and project.
Contract provisions | 20 | | concerning loan repayment obligations in contracts
entered | 21 | | into on or after the effective date of this amendatory Act
of
| 22 | | the 93rd
General Assembly shall terminate no later than the | 23 | | last to occur of the
estimated dates of
completion of the
| 24 | | redevelopment project and retirement of the obligations issued | 25 | | to finance
redevelopment
project costs as required by item (3) | 26 | | of subsection (n) of Section 11-74.4-3.
Payments received under
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| 1 | | contracts entered
into by the
municipality prior to the | 2 | | effective date of this amendatory Act of the 93rd
General
| 3 | | Assembly that are received after the redevelopment project area | 4 | | has been
terminated by
municipal ordinance shall be deposited | 5 | | into a special fund of the municipality
to be used
for other | 6 | | community redevelopment needs within the redevelopment project
| 7 | | area.
| 8 | | (c) Within a redevelopment project area, acquire by | 9 | | purchase, donation,
lease or
eminent domain; own, convey, | 10 | | lease, mortgage or dispose of land
and other property, real or | 11 | | personal, or rights or interests therein, and
grant or acquire | 12 | | licenses, easements and options with respect thereto, all
in | 13 | | the manner and at such price the municipality determines is | 14 | | reasonably
necessary to achieve the objectives of the | 15 | | redevelopment plan and project.
No conveyance, lease, | 16 | | mortgage, disposition of land or other property owned
by a | 17 | | municipality, or
agreement relating to the development of such | 18 | | municipal property
shall be
made except
upon the adoption of an | 19 | | ordinance by the corporate authorities of the
municipality. | 20 | | Furthermore, no conveyance, lease, mortgage, or other
| 21 | | disposition of land owned by a municipality or agreement | 22 | | relating to the
development of such municipal property
shall be | 23 | | made without making public disclosure of the terms of the
| 24 | | disposition and all bids and proposals made in response to the
| 25 | | municipality's request. The procedures for obtaining such bids | 26 | | and
proposals shall provide reasonable opportunity for any |
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| 1 | | person to submit
alternative proposals or bids.
| 2 | | (d) Within a redevelopment project area, clear any area by
| 3 | | demolition or removal of any existing buildings and structures.
| 4 | | (e) Within a redevelopment project area, renovate or | 5 | | rehabilitate or
construct any structure or building, as | 6 | | permitted under this Act.
| 7 | | (f) Install, repair, construct, reconstruct or relocate | 8 | | streets, utilities
and site improvements essential to the | 9 | | preparation of the redevelopment
area for use in accordance | 10 | | with a redevelopment plan.
| 11 | | (g) Within a redevelopment project area, fix, charge and | 12 | | collect fees,
rents and charges for the use of any building or | 13 | | property owned or leased
by it or any part thereof, or facility | 14 | | therein.
| 15 | | (h) Accept grants, guarantees and donations of property, | 16 | | labor, or other
things of value from a public or private source | 17 | | for use within a project
redevelopment area.
| 18 | | (i) Acquire and construct public facilities within a | 19 | | redevelopment project
area, as permitted under this Act.
| 20 | | (j) Incur project redevelopment costs and reimburse | 21 | | developers who incur
redevelopment project costs authorized by | 22 | | a redevelopment agreement; provided,
however, that on and
after | 23 | | the effective date of this amendatory
Act of the 91st General | 24 | | Assembly, no municipality shall incur redevelopment
project | 25 | | costs (except for planning costs and any other eligible costs
| 26 | | authorized by municipal ordinance or resolution that are |
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| 1 | | subsequently included
in the
redevelopment plan for the area | 2 | | and are incurred by the municipality after the
ordinance or | 3 | | resolution is adopted)
that are
not consistent with the program | 4 | | for
accomplishing the objectives of the
redevelopment plan as | 5 | | included in that plan and approved by the
municipality until | 6 | | the municipality has amended
the redevelopment plan as provided | 7 | | elsewhere in this Act.
| 8 | | (k) Create a commission of not less than 5 or more than 15 | 9 | | persons to
be appointed by the mayor or president of the | 10 | | municipality with the consent
of the majority of the governing | 11 | | board of the municipality. Members of a
commission appointed | 12 | | after the effective date of this amendatory Act of
1987 shall | 13 | | be appointed for initial terms of 1, 2, 3, 4 and 5 years,
| 14 | | respectively, in such numbers as to provide that the terms of | 15 | | not more than
1/3 of all such members shall expire in any one | 16 | | year. Their successors
shall be appointed for a term of 5 | 17 | | years. The commission, subject to
approval of the corporate | 18 | | authorities may exercise the powers enumerated in
this Section. | 19 | | The commission shall also have the power to hold the public
| 20 | | hearings required by this division and make recommendations to | 21 | | the
corporate authorities concerning the adoption of | 22 | | redevelopment plans,
redevelopment projects and designation of | 23 | | redevelopment project areas.
| 24 | | (l) Make payment in lieu of taxes or a portion thereof to | 25 | | taxing districts.
If payments in lieu of taxes or a portion | 26 | | thereof are made to taxing districts,
those payments shall be |
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| 1 | | made to all districts within a project redevelopment
area on a | 2 | | basis which is proportional to the current collections of | 3 | | revenue
which each taxing district receives from real property | 4 | | in the redevelopment
project area.
| 5 | | (m) Exercise any and all other powers necessary to | 6 | | effectuate the purposes
of this Act.
| 7 | | (n) If any member of the corporate authority, a member of a | 8 | | commission
established pursuant to Section 11-74.4-4(k) of | 9 | | this Act, or an employee
or consultant of the municipality | 10 | | involved in the planning and preparation
of a redevelopment | 11 | | plan, or project for a redevelopment project area or
proposed | 12 | | redevelopment project area, as defined in Sections | 13 | | 11-74.4-3(i)
through (k) of this Act, owns or controls an | 14 | | interest, direct or indirect,
in any property included in any | 15 | | redevelopment area, or proposed
redevelopment area, he or she | 16 | | shall disclose the same in writing to the
clerk of the | 17 | | municipality, and shall also so disclose the dates and terms
| 18 | | and conditions of any disposition of any such interest, which | 19 | | disclosures
shall be acknowledged by the corporate authorities | 20 | | and entered upon the
minute books of the corporate authorities. | 21 | | If an individual
holds such an interest then that individual | 22 | | shall refrain from any further
official involvement in regard | 23 | | to such redevelopment plan, project or area,
from voting on any | 24 | | matter pertaining to such redevelopment plan, project
or area, | 25 | | or communicating with other members concerning corporate | 26 | | authorities,
commission or employees concerning any matter |
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| 1 | | pertaining to said redevelopment
plan, project or area. | 2 | | Furthermore, no such member or employee shall acquire
of any | 3 | | interest direct, or indirect, in any property in a | 4 | | redevelopment
area or proposed redevelopment area after either | 5 | | (a) such individual obtains
knowledge of such plan, project or | 6 | | area or (b) first public notice of such
plan, project or area | 7 | | pursuant to Section 11-74.4-6 of this Division, whichever
| 8 | | occurs first.
For the
purposes of this subsection, a property | 9 | | interest
acquired in a
single parcel of property by a member of | 10 | | the corporate authority, which
property
is used
exclusively as | 11 | | the member's primary residence, shall not be deemed to
| 12 | | constitute an
interest in any property included in a | 13 | | redevelopment area or proposed
redevelopment area
that was | 14 | | established before December 31, 1989, but the member must | 15 | | disclose the
acquisition to the municipal clerk under the | 16 | | provisions of this subsection.
A single property interest
| 17 | | acquired within one year after the effective date of this | 18 | | amendatory Act of the 94th General Assembly or 2 years after | 19 | | the effective date of this amendatory Act of the 95th General | 20 | | Assembly by a member of the corporate authority does not
| 21 | | constitute an
interest in any property included in any | 22 | | redevelopment area or proposed
redevelopment area, regardless | 23 | | of when the redevelopment area was established, if (i) the
| 24 | | property
is used
exclusively as the member's primary residence, | 25 | | (ii) the member discloses the acquisition to the municipal | 26 | | clerk under the provisions of this subsection, (iii) the |
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| 1 | | acquisition is for fair market value, (iv) the member acquires | 2 | | the property as a result of the property being publicly | 3 | | advertised for sale, and (v) the member refrains from voting | 4 | | on, and communicating with other members concerning, any matter | 5 | | when the benefits to the redevelopment project or area would be | 6 | | significantly greater than the benefits to the municipality as | 7 | | a whole. For the purposes of this subsection, a month-to-month | 8 | | leasehold interest
in a single parcel of property by a member | 9 | | of the corporate authority
shall not be deemed to constitute an | 10 | | interest in any property included in any
redevelopment area or | 11 | | proposed redevelopment area, but the member must disclose
the | 12 | | interest to the municipal clerk under the provisions of this | 13 | | subsection.
| 14 | | (o) Create a Tax Increment Economic Development Advisory | 15 | | Committee to
be appointed by the Mayor or President of the | 16 | | municipality with the consent
of the majority of the governing | 17 | | board of the municipality, the members of
which Committee shall | 18 | | be appointed for initial terms of 1, 2, 3, 4 and 5
years | 19 | | respectively, in such numbers as to provide that the terms of | 20 | | not
more than 1/3 of all such members shall expire in any one | 21 | | year. Their
successors shall be appointed for a term of 5 | 22 | | years. The Committee shall
have none of the powers enumerated | 23 | | in this Section. The Committee shall
serve in an advisory | 24 | | capacity only. The Committee may advise the governing
Board of | 25 | | the municipality and other municipal officials regarding
| 26 | | development issues and opportunities within the redevelopment |
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| 1 | | project area
or the area within the State Sales Tax Boundary. | 2 | | The Committee may also
promote and publicize development | 3 | | opportunities in the redevelopment
project area or the area | 4 | | within the State Sales Tax Boundary.
| 5 | | (p) Municipalities may jointly undertake and perform | 6 | | redevelopment plans
and projects and utilize the provisions of | 7 | | the Act wherever they have
contiguous redevelopment project | 8 | | areas or they determine to adopt tax
increment financing with | 9 | | respect to a redevelopment project area which
includes | 10 | | contiguous real property within the boundaries of the
| 11 | | municipalities, and in doing so, they may, by agreement between
| 12 | | municipalities, issue obligations, separately or jointly, and | 13 | | expend
revenues received under the Act for eligible expenses | 14 | | anywhere within
contiguous redevelopment project areas or as | 15 | | otherwise permitted in the Act.
| 16 | | (q) Utilize revenues, other than State sales tax increment | 17 | | revenues,
received under this Act from one redevelopment | 18 | | project area for
eligible
costs in another redevelopment | 19 | | project area that is:
| 20 | | (i) contiguous to the redevelopment project area from | 21 | | which the revenues are received; | 22 | | (ii) separated only by a public right of way from the | 23 | | redevelopment project area from which the revenues are | 24 | | received; or | 25 | | (iii) separated only by forest preserve property from | 26 | | the redevelopment project
area from which the revenues are |
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| 1 | | received if the closest boundaries of the redevelopment | 2 | | project areas that are separated by the forest preserve | 3 | | property are less than one mile apart.
| 4 | | Utilize tax increment revenues for eligible costs that are | 5 | | received from a
redevelopment project area created under the | 6 | | Industrial Jobs Recovery Law that
is either contiguous to, or | 7 | | is separated only by a public right of way from,
the | 8 | | redevelopment project area created under this Act which | 9 | | initially receives
these revenues. Utilize revenues, other | 10 | | than State sales tax increment
revenues, by transferring or | 11 | | loaning such revenues to a redevelopment project
area created | 12 | | under the Industrial Jobs Recovery Law that is either | 13 | | contiguous
to, or separated only by a public right of way from | 14 | | the redevelopment project
area that initially produced and | 15 | | received those revenues; and, if the
redevelopment
project area | 16 | | (i) was established before the effective date of this | 17 | | amendatory
Act of the 91st General Assembly and (ii) is located | 18 | | within a municipality with
a population of more than 100,000,
| 19 | | utilize revenues or proceeds of obligations authorized by | 20 | | Section 11-74.4-7 of
this
Act, other than use or occupation tax | 21 | | revenues, to pay for any redevelopment
project costs as defined | 22 | | by subsection (q) of Section 11-74.4-3 to the extent
that the | 23 | | redevelopment project costs involve public property that is | 24 | | either
contiguous to, or separated only by a public right of | 25 | | way from, a redevelopment
project area whether or not | 26 | | redevelopment project costs or the source of
payment for the |
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| 1 | | costs are specifically set forth in the redevelopment plan for
| 2 | | the redevelopment project area.
| 3 | | (r) If no redevelopment project has been initiated in a
| 4 | | redevelopment
project area within 7 years after the area was | 5 | | designated by ordinance under
subsection (a), the municipality | 6 | | shall adopt an ordinance repealing the area's
designation as a | 7 | | redevelopment project area; provided, however, that if an area
| 8 | | received its
designation more than 3 years before the effective | 9 | | date of this amendatory Act
of 1994 and no redevelopment | 10 | | project has been initiated
within 4 years after the effective | 11 | | date of this amendatory Act of 1994, the
municipality shall | 12 | | adopt an ordinance repealing its designation as a
redevelopment | 13 | | project area. Initiation of a redevelopment project shall be
| 14 | | evidenced by either a signed redevelopment agreement or | 15 | | expenditures on
eligible redevelopment project costs | 16 | | associated with a redevelopment project. | 17 | | Notwithstanding any other provision of this Section to the | 18 | | contrary, with respect to a redevelopment project area | 19 | | designated by an ordinance that was adopted on July 29, 1998 by | 20 | | the City of Chicago, the City of Chicago shall adopt an | 21 | | ordinance repealing the area's designation as a redevelopment | 22 | | project area if no redevelopment project has been initiated in | 23 | | the redevelopment project area within 15 years after the | 24 | | designation of the area. The City of Chicago may retroactively | 25 | | repeal any ordinance adopted by the City of Chicago, pursuant | 26 | | to this subsection (r), that repealed the designation of a |
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| 1 | | redevelopment project area designated by an ordinance that was | 2 | | adopted by the City of Chicago on July 29, 1998. The City of | 3 | | Chicago has 90 days after the effective date of this amendatory | 4 | | Act to repeal the ordinance. The changes to this Section made | 5 | | by this amendatory Act of the 96th General Assembly apply | 6 | | retroactively to July 27, 2005.
| 7 | | (Source: P.A. 94-1013, eff. 1-1-07; 95-1054, eff. 1-1-10; | 8 | | revised 9-16-10.)
| 9 | | Section 99. Effective date. This Act takes effect upon | 10 | | becoming law.
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