Full Text of HB4624 96th General Assembly
HB4624eng 96TH GENERAL ASSEMBLY
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The Counties Code is amended by changing | 5 |
| Sections 5-1006 and 5-1007 as follows:
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| (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
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| Sec. 5-1006. Home Rule County Retailers' Occupation Tax | 8 |
| Law. Any county that is a home rule unit may impose
a tax upon | 9 |
| all persons engaged in the business of selling tangible
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| personal property, other than an item of tangible personal | 11 |
| property titled
or registered with an agency of this State's | 12 |
| government, at retail in the
county on the gross receipts from | 13 |
| such sales made in the course of
their business. If imposed, | 14 |
| this tax shall only
be imposed in 1/4% increments. On and after | 15 |
| September 1, 1991, this
additional tax may not be imposed on | 16 |
| the sales of food for human
consumption which is to be consumed | 17 |
| off the premises where it is sold
(other than alcoholic | 18 |
| beverages, soft drinks and food which has been
prepared for | 19 |
| immediate consumption) and prescription and nonprescription
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| medicines, drugs, medical appliances and insulin, urine | 21 |
| testing materials,
syringes and needles used by diabetics. The | 22 |
| tax imposed by a home rule
county pursuant to this Section and | 23 |
| all civil penalties that may be
assessed as an incident thereof |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| shall be collected and enforced by the
State Department of | 2 |
| Revenue. The certificate of registration that is
issued by the | 3 |
| Department to a retailer under the Retailers'
Occupation Tax | 4 |
| Act shall permit the retailer to engage in a
business that is | 5 |
| taxable under any ordinance or resolution
enacted pursuant to | 6 |
| this Section without registering separately with the
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| Department under such ordinance or resolution or under this | 8 |
| Section. The
Department shall have full power to administer and | 9 |
| enforce this Section; to
collect all taxes and penalties due | 10 |
| hereunder; to dispose of taxes and
penalties so collected in | 11 |
| the manner hereinafter provided; and to
determine all rights to | 12 |
| credit memoranda arising on account of the
erroneous payment of | 13 |
| tax or penalty hereunder. In the administration of,
and | 14 |
| compliance with, this Section, the Department and persons who | 15 |
| are
subject to this Section shall have the same rights, | 16 |
| remedies, privileges,
immunities, powers and duties, and be | 17 |
| subject to the same conditions,
restrictions, limitations, | 18 |
| penalties and definitions of terms, and employ
the same modes | 19 |
| of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
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| 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all | 21 |
| provisions
therein other
than the State rate of tax), 4, 5, 5a, | 22 |
| 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 7, 8, | 23 |
| 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and | 24 |
| Section 3-7 of the Uniform Penalty and Interest Act,
as fully | 25 |
| as if those provisions were set forth herein.
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| No tax may be imposed by a home rule county pursuant to |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| this Section
unless the county also imposes a tax at the same | 2 |
| rate pursuant
to Section 5-1007.
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| Persons subject to any tax imposed pursuant to the | 4 |
| authority granted
in this Section may reimburse themselves for | 5 |
| their seller's tax
liability hereunder by separately stating | 6 |
| such tax as an additional
charge, which charge may be stated in | 7 |
| combination, in a single amount,
with State tax which sellers | 8 |
| are required to collect under the Use Tax
Act, pursuant to such | 9 |
| bracket schedules as the Department may prescribe.
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| Whenever the Department determines that a refund should be | 11 |
| made under
this Section 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 home rule county
retailers' occupation tax | 17 |
| fund.
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| The Department shall forthwith pay over to the State | 19 |
| Treasurer, ex
officio, as trustee, all taxes and penalties | 20 |
| collected hereunder. On or
before the 25th day of each calendar | 21 |
| month, the Department shall
prepare and certify to the | 22 |
| Comptroller the disbursement of stated sums
of money to named | 23 |
| counties, the counties to be those from which retailers
have | 24 |
| paid taxes or penalties hereunder to the Department during the | 25 |
| second
preceding calendar month. The amount to be paid to each | 26 |
| county shall be
the amount (not including credit memoranda) |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| collected hereunder during the
second preceding calendar month | 2 |
| by the Department plus an amount the
Department determines is | 3 |
| necessary to offset any amounts that
were erroneously paid to a | 4 |
| different taxing body, and not including an
amount equal to the | 5 |
| amount of refunds made during the second preceding
calendar | 6 |
| month by the Department on behalf of such county, and not
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| including any amount which the Department determines is | 8 |
| necessary to offset
any amounts which were payable to a | 9 |
| different taxing body but were
erroneously paid to the county. | 10 |
| Within 10 days after receipt, by the
Comptroller, of the | 11 |
| disbursement certification to the counties provided for
in this | 12 |
| Section to be given to the Comptroller by the Department, the
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| Comptroller shall cause the orders to be drawn for the | 14 |
| respective amounts
in accordance with the directions contained | 15 |
| in the certification.
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| In addition to the disbursement required by the preceding | 17 |
| paragraph,
an allocation shall be made in March of each year to | 18 |
| each county that
received more than $500,000 in disbursements | 19 |
| under the preceding
paragraph in the preceding calendar year. | 20 |
| The allocation shall be in an
amount equal to the average | 21 |
| monthly distribution made to each such county
under the | 22 |
| preceding paragraph during the preceding calendar year | 23 |
| (excluding
the 2 months of highest receipts). The distribution | 24 |
| made in March of each
year subsequent to the year in which an | 25 |
| allocation was made pursuant to
this paragraph and the | 26 |
| preceding paragraph shall be reduced by the amount
allocated |
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HB4624 Engrossed |
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| and disbursed under this paragraph in the preceding calendar
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| year. The Department shall prepare and certify to the | 3 |
| Comptroller for
disbursement the allocations made in | 4 |
| accordance with this paragraph.
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| For the purpose of determining the local governmental unit | 6 |
| whose tax
is applicable, a retail sale by a producer of coal or | 7 |
| other mineral
mined in Illinois is a sale at retail at the | 8 |
| place where the coal or
other mineral mined in Illinois is | 9 |
| extracted from the earth. This
paragraph does not apply to coal | 10 |
| or other mineral when it is delivered
or shipped by the seller | 11 |
| to the purchaser at a point outside Illinois so
that the sale | 12 |
| is exempt under the United States
Constitution as a sale in | 13 |
| interstate or foreign commerce.
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| Nothing in this Section shall be construed to authorize a
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| county to impose a tax upon the privilege of engaging in any
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| business which under the Constitution of the United States may | 17 |
| not be
made the subject of taxation by this State.
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| An ordinance or resolution imposing or discontinuing a tax | 19 |
| hereunder or
effecting a change in the rate thereof shall be | 20 |
| adopted and a certified
copy thereof filed with the Department | 21 |
| on or before the first day of June,
whereupon the Department | 22 |
| shall proceed to administer and enforce this
Section as of the | 23 |
| first day of September next following such adoption
and filing. | 24 |
| Beginning January 1, 1992, an ordinance or resolution imposing
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| or discontinuing the tax hereunder or effecting a change in the | 26 |
| rate
thereof shall be adopted and a certified copy thereof |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| filed with the
Department on or before the first day of July, | 2 |
| whereupon the Department
shall proceed to administer and | 3 |
| enforce this Section as of the first day of
October next | 4 |
| following such adoption and filing. Beginning January 1, 1993,
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| an ordinance or resolution imposing or discontinuing the tax | 6 |
| hereunder or
effecting a change in the rate thereof shall be | 7 |
| adopted and a certified
copy thereof filed with the Department | 8 |
| on or before the first day of
October, whereupon the Department | 9 |
| shall proceed to administer and enforce
this Section as of the | 10 |
| first day of January next following such adoption
and filing.
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| Beginning April 1, 1998, an ordinance or
resolution imposing or
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| discontinuing the tax hereunder or effecting a change in the | 13 |
| rate thereof shall
either (i) be adopted and a certified copy | 14 |
| thereof filed with the Department on
or
before the first day of | 15 |
| April, whereupon the Department shall proceed to
administer and | 16 |
| enforce this Section as of the first day of July next following
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| the adoption and filing; or (ii) be adopted and a certified | 18 |
| copy thereof filed
with the Department on or before the first | 19 |
| day of October, whereupon the
Department shall proceed to | 20 |
| administer and enforce this Section as of the first
day of | 21 |
| January next following the adoption and filing.
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| When certifying the amount of a monthly disbursement to a | 23 |
| county under
this Section, the Department shall increase or | 24 |
| decrease such amount by an
amount necessary to offset any | 25 |
| misallocation of previous disbursements.
The offset amount | 26 |
| shall be the amount erroneously disbursed within the
previous 6 |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| months from the time a misallocation is discovered.
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| Except as otherwise provided in this Section, beginning on | 3 |
| the first day of the first month to occur not less than 30 | 4 |
| calendar days after the effective date of this amendatory Act | 5 |
| of the 96th General Assembly, the maximum rate of any tax | 6 |
| imposed under this Section is 0.75%. If the rate of tax exceeds | 7 |
| 0.75% on the effective date of this amendatory Act of the 96th | 8 |
| General Assembly, then the rate shall be reduced to 0.75% | 9 |
| beginning on the first day of the first month to occur not less | 10 |
| than 30 calendar days after the effective date of this | 11 |
| amendatory Act of the 96th General Assembly. The county board | 12 |
| of a county that is authorized to impose a tax under this | 13 |
| Section may increase the rate to more than 0.75%, but only | 14 |
| after the question is approved by the voters of the county at | 15 |
| an election held in accordance with the general election law. | 16 |
| The county board proposing the increase shall certify the | 17 |
| proposition to the proper
election officials who shall submit | 18 |
| the proposition to the voters at an
election in accordance with | 19 |
| the general election law. The proposition shall
be in | 20 |
| substantially the following form: | 21 |
| "Shall (county) be authorized to increase its | 22 |
| retailers' occupation tax to (percent)?" | 23 |
| Votes shall be recorded as "Yes" or "No". If a majority of | 24 |
| the votes cast on the proposition are in favor of the increase, | 25 |
| then the increase is authorized. | 26 |
| A home rule unit may not impose retailers' occupation taxes |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| in a manner that is inconsistent with this Section. This | 2 |
| Section is a limitation of home rule powers and functions under | 3 |
| subsection (g) of Section 6 of Article VII of the Illinois | 4 |
| Constitution. | 5 |
| This Section shall be known and may be cited as the Home | 6 |
| Rule County
Retailers' Occupation Tax Law.
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| (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
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| (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
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| Sec. 5-1007. Home Rule County Service Occupation Tax Law. | 10 |
| The corporate
authorities of a home rule county may impose a | 11 |
| tax upon all persons
engaged, in such county, in the business | 12 |
| of making sales of service at the
same rate of tax imposed | 13 |
| pursuant to Section 5-1006 of the selling price of
all tangible | 14 |
| personal property transferred by such servicemen either in the
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| form of tangible personal property or in the form of real | 16 |
| estate as an
incident to a sale of service. If imposed, such | 17 |
| tax shall only be imposed
in 1/4% increments. On and after | 18 |
| September 1, 1991, this additional tax may
not be imposed on | 19 |
| the sales of food for human consumption which is to be
consumed | 20 |
| off the premises where it is sold (other than alcoholic | 21 |
| beverages,
soft drinks and food which has been prepared for | 22 |
| immediate consumption) and
prescription and nonprescription | 23 |
| medicines, drugs, medical appliances and
insulin, urine | 24 |
| testing materials, syringes and needles used by diabetics.
The | 25 |
| tax imposed by a home rule county pursuant to this Section and |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| all
civil penalties that may be assessed as an incident thereof | 2 |
| shall be
collected and enforced by the State Department of | 3 |
| Revenue. The certificate
of registration which is issued by the | 4 |
| Department to a retailer under the
Retailers' Occupation Tax | 5 |
| Act or under the Service Occupation Tax Act shall
permit such | 6 |
| registrant to engage in a business which is taxable under any
| 7 |
| ordinance or resolution enacted pursuant to this Section | 8 |
| without
registering separately with the Department under such | 9 |
| ordinance or
resolution or under this Section. The Department | 10 |
| shall have full power
to administer and enforce this Section; | 11 |
| to collect all taxes and
penalties due hereunder; to dispose of | 12 |
| taxes and penalties so collected
in the manner hereinafter | 13 |
| provided; and to determine all rights to
credit memoranda | 14 |
| arising on account of the erroneous payment of tax or
penalty | 15 |
| hereunder. In the administration of, and compliance with, this
| 16 |
| Section the Department and persons who are subject to this | 17 |
| Section
shall have the same rights, remedies, privileges, | 18 |
| immunities, powers and
duties, and be subject to the same | 19 |
| conditions, restrictions,
limitations, penalties and | 20 |
| definitions of terms, and employ the same
modes of procedure, | 21 |
| as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in | 22 |
| respect to all provisions therein other than the State rate of
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| tax), 4 (except that the reference to the State shall be to the | 24 |
| taxing
county), 5, 7, 8 (except that the jurisdiction to which | 25 |
| the tax shall be a
debt to the extent indicated in that Section | 26 |
| 8 shall be the taxing county),
9 (except as to the disposition |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| of taxes and penalties collected, and
except that the returned | 2 |
| merchandise credit for this county tax may not be
taken against | 3 |
| any State tax), 10, 11, 12 (except the reference therein to
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| Section 2b of the Retailers' Occupation Tax Act), 13 (except | 5 |
| that any
reference to the State shall mean the taxing county), | 6 |
| the first paragraph
of Section 15, 16, 17, 18, 19 and 20 of the | 7 |
| Service Occupation Tax
Act and Section 3-7 of the Uniform | 8 |
| Penalty and Interest Act, as fully as if
those provisions were | 9 |
| set forth herein.
| 10 |
| No tax may be imposed by a home rule county pursuant to | 11 |
| this Section
unless such county also imposes a tax at the same | 12 |
| rate pursuant to Section
5-1006.
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| Persons subject to any tax imposed pursuant to the | 14 |
| authority granted
in this Section may reimburse themselves for | 15 |
| their serviceman's tax
liability hereunder by separately | 16 |
| stating such tax as an additional
charge, which charge may be | 17 |
| stated in combination, in a single amount,
with State tax which | 18 |
| servicemen are authorized to collect under the
Service Use Tax | 19 |
| Act, pursuant to such bracket schedules as the
Department may | 20 |
| prescribe.
| 21 |
| Whenever the Department determines that a refund should be | 22 |
| made under
this Section to a claimant instead of issuing credit | 23 |
| memorandum, the
Department shall notify the State Comptroller, | 24 |
| who shall cause the
order to be drawn for the amount specified, | 25 |
| and to the person named,
in such notification from the | 26 |
| Department. Such refund shall be paid by
the State Treasurer |
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| out of the home rule county retailers' occupation tax fund.
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| The Department shall forthwith pay over to the State | 3 |
| Treasurer,
ex-officio, as trustee, all taxes and penalties | 4 |
| collected hereunder. On
or before the 25th day of each calendar | 5 |
| month, the Department shall
prepare and certify to the | 6 |
| Comptroller the disbursement of stated sums
of money to named | 7 |
| counties, the counties to be those from
which suppliers and | 8 |
| servicemen have paid taxes or penalties hereunder to
the | 9 |
| Department during the second preceding calendar month. The | 10 |
| amount
to be paid to each county shall be the amount (not | 11 |
| including credit
memoranda) collected hereunder during the | 12 |
| second preceding calendar
month by the Department, and not | 13 |
| including an amount equal to the amount
of refunds made during | 14 |
| the second preceding calendar month by the
Department on behalf | 15 |
| of such county. Within 10 days after receipt, by the
| 16 |
| Comptroller, of the disbursement certification to the counties | 17 |
| provided for
in this Section to be given to the Comptroller by | 18 |
| the Department, the
Comptroller shall cause the orders to be | 19 |
| drawn for the respective amounts
in accordance with the | 20 |
| directions contained in such certification.
| 21 |
| In addition to the disbursement required by the preceding | 22 |
| paragraph, an
allocation shall be made in each year to each | 23 |
| county which received more
than $500,000 in disbursements under | 24 |
| the preceding paragraph in the
preceding calendar year. The | 25 |
| allocation shall be in an amount equal to the
average monthly | 26 |
| distribution made to each such county under the preceding
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| paragraph during the preceding calendar year (excluding the 2 | 2 |
| months of
highest receipts). The distribution made in March of | 3 |
| each year
subsequent to the year in which an allocation was | 4 |
| made pursuant to this
paragraph and the preceding paragraph | 5 |
| shall be reduced by the
amount allocated and disbursed under | 6 |
| this paragraph in the preceding
calendar year. The Department | 7 |
| shall prepare and certify to the Comptroller
for disbursement | 8 |
| the allocations made in accordance with this paragraph.
| 9 |
| Nothing in this Section shall be construed to authorize a
| 10 |
| county to impose a tax upon the privilege of engaging in any
| 11 |
| business which under the Constitution of the United States may | 12 |
| not be
made the subject of taxation by this State.
| 13 |
| An ordinance or resolution imposing or discontinuing a tax | 14 |
| hereunder or
effecting a change in the rate thereof shall be | 15 |
| adopted and a certified
copy thereof filed with the Department | 16 |
| on or before the first day of June,
whereupon the Department | 17 |
| shall proceed to administer and enforce this
Section as of the | 18 |
| first day of September next following such adoption and
filing. | 19 |
| Beginning January 1, 1992, an ordinance or resolution imposing
| 20 |
| or discontinuing the tax hereunder or effecting a change in the | 21 |
| rate
thereof shall be adopted and a certified copy thereof | 22 |
| filed with the
Department on or before the first day of July, | 23 |
| whereupon the Department
shall proceed to administer and | 24 |
| enforce this Section as of the first day of
October next | 25 |
| following such adoption and filing.
Beginning January 1, 1993, | 26 |
| an ordinance or resolution imposing or
discontinuing the tax |
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|
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HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
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| 1 |
| hereunder or effecting a change in the rate thereof
shall be | 2 |
| adopted and a certified copy thereof filed with the Department | 3 |
| on
or before the first day of October, whereupon the Department | 4 |
| shall proceed
to administer and enforce this Section as of the | 5 |
| first day of January next
following such adoption and filing.
| 6 |
| Beginning April 1, 1998, an ordinance or
resolution imposing or
| 7 |
| discontinuing the tax hereunder or effecting a change in the | 8 |
| rate thereof shall
either (i) be adopted and a certified copy | 9 |
| thereof filed with the Department on
or
before the first day of | 10 |
| April, whereupon the Department shall proceed to
administer and | 11 |
| enforce this Section as of the first day of July next following
| 12 |
| the adoption and filing; or (ii) be adopted and a certified | 13 |
| copy thereof filed
with the Department on or before the first | 14 |
| day of October, whereupon the
Department shall proceed to | 15 |
| administer and enforce this Section as of the first
day of | 16 |
| January next following the adoption and filing.
| 17 |
| Except as otherwise provided in this Section, beginning on | 18 |
| the first day of the first month to occur not less than 30 | 19 |
| calendar days after the effective date of this amendatory Act | 20 |
| of the 96th General Assembly, the maximum rate of any tax | 21 |
| imposed under this Section is 0.75%. If the rate of tax exceeds | 22 |
| 0.75% on the effective date of this amendatory Act of the 96th | 23 |
| General Assembly, then the rate shall be reduced to 0.75% | 24 |
| beginning on the first day of the first month to occur not less | 25 |
| than 30 calendar days after the effective date of this | 26 |
| amendatory Act of the 96th General Assembly. The county board |
|
|
|
HB4624 Engrossed |
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LRB096 14774 HLH 29627 b |
|
| 1 |
| of a county that is authorized to impose a tax under this | 2 |
| Section may increase the rate to more than 0.75%, but only | 3 |
| after the question is approved by the voters of the county at | 4 |
| an election held in accordance with the general election law. | 5 |
| The county board proposing the increase shall certify the | 6 |
| proposition to the proper
election officials who shall submit | 7 |
| the proposition to the voters at an
election in accordance with | 8 |
| the general election law. The proposition shall
be in | 9 |
| substantially the following form: | 10 |
| "Shall (county) be authorized to increase its service | 11 |
| occupation tax to (percent)?" | 12 |
| Votes shall be recorded as "Yes" or "No". If a majority of | 13 |
| the votes cast on the proposition are in favor of the increase, | 14 |
| then the increase is authorized. | 15 |
| A home rule unit may not impose service occupation taxes in | 16 |
| a manner that is inconsistent with this Section. This Section | 17 |
| is a limitation of home rule powers and functions under | 18 |
| subsection (g) of Section 6 of Article VII of the Illinois | 19 |
| Constitution. | 20 |
| This Section shall be known and may be cited as the Home | 21 |
| Rule County
Service Occupation Tax Law.
| 22 |
| (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)
| 23 |
| Section 99. Effective date. This Act takes effect upon | 24 |
| becoming law.
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|