The votes shall be recorded as "Yes" or "No".
If a majority of the electors voting on
the proposition vote in favor of it, the county may impose the tax.
A county may not submit more than one proposition authorized by this Section
to the electors at any one time.
This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. The tax imposed by a county under this Section and
all civil penalties that may be assessed as an incident of the tax shall be
collected and enforced by the Illinois Department of Revenue and deposited
into a special fund created for that purpose. The certificate
of registration that is issued by the Department to a retailer under the
Retailers' Occupation Tax Act shall permit the retailer to engage in a business
that is taxable without registering separately with the Department under an
ordinance or resolution under this Section. The Department has full
power to administer and enforce this Section, to collect all taxes and
penalties due under this Section, to dispose of taxes and penalties so
collected in the manner provided in this Section, and to determine
all rights to credit memoranda arising on account of the erroneous payment of
a tax or penalty under this Section. In the administration of and compliance
with this Section, the Department and persons who are subject to this Section
shall (i) have the same rights, remedies, privileges, immunities, powers, and
duties, (ii) be subject to the same conditions, restrictions, limitations,
penalties, and definitions of terms, and (iii) employ the same modes of
procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, 1n,
2 through 2-70 (in respect to all provisions contained in those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 (except provisions
relating to
transaction returns and quarter monthly payments, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are deposited into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act as if those provisions were set forth in this Section.
Persons subject to any tax imposed under the authority granted in this
Section may reimburse themselves for their sellers' tax liability by
separately stating the tax as an additional charge, which charge may be stated
in combination, in a single amount, with State tax which sellers are required
to collect under the Use Tax Act, pursuant to such bracketed schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be made under this
Section to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the order to be drawn for
the amount specified and to the person named in the notification from the
Department. The refund shall be paid by the State Treasurer out of the County
Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers' Occupation Tax Fund or the Local Government Aviation Trust Fund, as appropriate.
(b) If a tax has been imposed under subsection (a), a
service occupation tax shall
also be imposed at the same rate upon all persons engaged, in the county, in
the business
of making sales of service, who, as an incident to making those sales of
service, transfer tangible personal property within the county
as an
incident to a sale of service.
This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
The tax imposed under this subsection and all civil penalties that may be
assessed as an incident thereof shall be collected and enforced by the
Department of Revenue. The Department has
full power to
administer and enforce this subsection; to collect all taxes and penalties
due hereunder; to dispose of taxes and penalties so collected in the manner
hereinafter provided; and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty hereunder.
In the administration of and compliance with this subsection, the
Department and persons who are subject to this paragraph shall (i) have the
same rights, remedies, privileges, immunities, powers, and duties, (ii) be
subject to the same conditions, restrictions, limitations, penalties,
exclusions, exemptions, and definitions of terms, and (iii) employ the same
modes
of procedure as are prescribed in Sections 2 (except that the
reference to State in the definition of supplier maintaining a place of
business in this State shall mean the county), 2a, 2b, 2c, 3 through
3-50 (in respect to all provisions therein other than the State rate of
tax), 4 (except that the reference to the State shall be to the county),
5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to
the extent indicated in that Section 8 shall be the county), 9 (except as
to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are deposited into the Local Government Aviation Trust Fund), 10, 11, 12 (except the reference therein to Section 2b of the
Retailers' Occupation Tax Act), 13 (except that any reference to the State
shall mean the county), Section 15, 16,
17, 18, 19, and 20 of the Service Occupation Tax Act, and Section 3-7 of
the Uniform Penalty and Interest Act, as fully as if those provisions were
set forth herein.
Persons subject to any tax imposed under the authority granted in
this subsection may reimburse themselves for their serviceman's tax liability
by separately stating the tax as an additional charge, which
charge may be stated in combination, in a single amount, with State tax
that servicemen are authorized to collect under the Service Use Tax Act, in
accordance with such bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under this
subsection to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the warrant to be drawn
for the amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State Treasurer out
of the County Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers' Occupation Fund or the Local Government Aviation Trust Fund, as appropriate.
Nothing in this subsection shall be construed to authorize the county
to impose a tax upon the privilege of engaging in any business which under
the Constitution of the United States may not be made the subject of taxation
by the State.
(c) Except as otherwise provided in this paragraph, the Department shall immediately pay over to the State Treasurer, ex
officio,
as trustee, all taxes and penalties collected under this Section to be
deposited into the County Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers'
Occupation Tax Fund, which
shall be an unappropriated trust fund held outside of the State treasury. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Act for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund, on
or before the 25th
day of each calendar month, the Department shall prepare and certify to the
Comptroller the disbursement of stated sums of money
to the counties from which retailers have paid
taxes or penalties to the Department during the second preceding
calendar month. The amount to be paid to each county, and deposited by the
county into its special fund created for the purposes of this Section, shall
be the amount (not
including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020) collected under this Section during the second
preceding
calendar month by the Department plus an amount the Department determines is
necessary to offset any amounts that were erroneously paid to a different
taxing body, and not including (i) an amount equal to the amount of refunds
made
during the second preceding calendar month by the Department on behalf of
the county, (ii) any amount that the Department determines is
necessary to offset any amounts that were payable to a different taxing body
but were erroneously paid to the county, (iii) any amounts that are transferred to the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, which shall be transferred into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the counties, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this subsection. Within 10 days after receipt by the
Comptroller of the disbursement certification to the counties and the Tax Compliance and Administration Fund provided for in
this Section to be given to the Comptroller by the Department, the Comptroller
shall cause the orders to be drawn for the respective amounts in accordance
with directions contained in the certification.
In addition to the disbursement required by the preceding paragraph, an
allocation shall be made in March of each year to each county that received
more than $500,000 in disbursements under the preceding paragraph in the
preceding calendar year. The allocation shall be in an amount equal to the
average monthly distribution made to each such county under the preceding
paragraph during the preceding calendar year (excluding the 2 months of
highest receipts). The distribution made in March of each year subsequent to
the year in which an allocation was made pursuant to this paragraph and the
preceding paragraph shall be reduced by the amount allocated and disbursed
under this paragraph in the preceding calendar year. The Department shall
prepare and certify to the Comptroller for disbursement the allocations made in
accordance with this paragraph.
(d) For the purpose of determining the local governmental unit whose tax is
applicable, a retail sale by a producer of coal or another mineral mined in
Illinois is a sale at retail at the place where the coal or other mineral mined
in Illinois is extracted from the earth. This paragraph does not apply to coal
or another mineral when it is delivered or shipped by the seller to the
purchaser
at a point outside Illinois so that the sale is exempt under the United States
Constitution as a sale in interstate or foreign commerce.
(e) Nothing in this Section shall be construed to authorize a county to
impose a
tax upon the privilege of engaging in any business that under the Constitution
of the United States may not be made the subject of taxation by this State.
(e-5) If a county imposes a tax under this Section, the county board may,
by ordinance, discontinue or lower the rate of the tax. If the county board
lowers the tax rate or discontinues the tax, a referendum must be
held in accordance with subsection (a) of this Section in order to increase the
rate of the tax or to reimpose the discontinued tax.
(f) Beginning April 1, 1998 and through December 31, 2013, the results of any election authorizing a
proposition to impose a tax
under this Section or effecting a change in the rate of tax, or any ordinance
lowering the rate or discontinuing the tax,
shall be certified
by the
county clerk and filed with the Illinois Department of Revenue
either (i) on or
before the first day of April, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of July next following
the filing; or (ii)
on or before the first day of October, whereupon the
Department shall proceed to administer and enforce the tax as of the first
day of January next following the filing.
Beginning January 1, 2014, the results of any election authorizing a proposition to impose a tax under this Section or effecting an increase in the rate of tax, along with the ordinance adopted to impose the tax or increase the rate of the tax, or any ordinance adopted to lower the rate or discontinue the tax, shall be certified by the county clerk and filed with the Illinois Department of Revenue either (i) on or before the first day of May, whereupon the Department shall proceed to administer and enforce the tax as of the first day of July next following the adoption and filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax as of the first day of January next following the adoption and filing.
(g) When certifying the amount of a monthly disbursement to a county under
this
Section, the Department shall increase or decrease the amounts by an amount
necessary to offset any miscalculation of previous disbursements. The offset
amount shall be the amount erroneously disbursed within the previous 6 months
from the time a miscalculation is discovered.
(g-5) Every county authorized to levy a tax
under this Section shall, before it levies such
tax, establish a 7-member mental health board, which shall have the same powers and duties and be constituted in the same manner as a community mental health board established under the Community Mental Health Act. Proceeds of the tax under this Section that are earmarked for mental health or substance abuse purposes shall be deposited into a special county occupation tax fund for mental health and substance abuse. The 7-member mental health board established under this subsection shall administer the special county occupation tax fund for mental health and substance abuse in the same manner as the community mental health board administers the community mental health fund under the Community Mental Health Act.
(h) This Section may be cited as the "Special County Occupation Tax
For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law".
(i) For purposes of this Section, "public safety" includes, but is not
limited to, crime prevention, detention, fire fighting, police, medical,
ambulance, or other emergency
services. The county may share tax proceeds received under this Section for public safety purposes, including proceeds received before August 4, 2009 (the effective date of Public Act 96-124), with any fire protection district located in the county. For the purposes of this Section, "transportation" includes, but
is not limited to, the construction,
maintenance, operation, and improvement of public highways, any other
purpose for which a county may expend funds under the Illinois Highway Code,
and passenger rail transportation. For the purposes of this Section, "public facilities purposes" includes, but is not limited to, the acquisition, development, construction, reconstruction, rehabilitation, improvement, financing, architectural planning, and installation of capital facilities consisting of buildings, structures, and durable equipment and for the acquisition and improvement of real property and interest in real property required, or expected to be required, in connection with the public facilities, for use by the county for the furnishing of governmental services to its citizens, including, but not limited to, museums and nursing homes.
(j) The Department may promulgate rules to implement Public Act 95-1002 only to the extent necessary to apply the existing rules for the Special County Retailers' Occupation Tax for Public Safety to this new purpose for public facilities.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, eff. 8-9-19; 101-604, eff. 12-13-19; 102-379, eff. 1-1-22; 102-700, eff. 4-19-22.)
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