(70 ILCS 3610/1) (from Ch. 111 2/3, par. 351)
Sec. 1.
This Act shall be known and cited as the "Local Mass Transit
District Act".
(Source: Laws 1959, p. 1635.)
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(70 ILCS 3610/2) (from Ch. 111 2/3, par. 352)
Sec. 2. Definitions. For the purposes of this Act:
(a) "Mass transit facility" means any local public transportation
facility, whether buses, trolley-buses, or railway systems, utilized by
a substantial number of persons for their daily transportation, and
includes not only the local public transportation facility itself but
ancillary and supporting facilities such as, for example, motor vehicle
parking facilities, as well.
(b) "Participating municipality and county" means the municipality
or municipalities, county or counties creating the local Mass Transit
District pursuant to Section 3 of this Act.
(c) "Municipality" means a city, village, township, or incorporated
town.
(d) "Corporate authorities" means (1) the city council or similar
body of a city, (2) the board of trustees or similar body of a village
or incorporated town, (3) the council of a municipality under the
commission form of municipal government, and (4) the board of trustees
in a township.
(e) "County board" means the governing board of a county.
(f) "District" means a local Mass Transit District created pursuant
to Section 3 of this Act.
(g) "Board" means the Board of Trustees of a local Mass Transit
District created pursuant to Section 3 of this Act.
(h) "Interstate transportation authority" shall mean any political
subdivision created by compact between this State and another state, which is
a body corporate and politic and a political subdivision of both contracting
states, and which operates a public mass transportation system.
(i) "Metro East Mass Transit District" means one or more local mass transit
districts created pursuant to this Act, composed only of Madison, St. Clair
or Monroe Counties, or any combination thereof or any territory annexed to such
district.
(j) "Public mass transportation system" shall mean a transportation system
or systems owned and operated by an interstate transportation authority,
a municipality, District, or other public or private authority, employing
motor busses, rails or any other means of conveyance, by whatsoever type or
power, operated for public use in the conveyance of persons, mainly providing
local transportation service within an interstate transportation district,
municipality, or county.
(k) "Southeast Commuter Rail Transit District" means one or more local mass transit districts created pursuant to this Act, composed only of municipalities located within Cook County or Will County, or both, or any territory annexed to such district. (l) "Northwest Metra Commuter Rail District" means one or more local mass transit districts created pursuant to this Act, composed only of municipalities located within McHenry County, or any territory annexed to such district. (Source: P.A. 96-1542, eff. 3-8-11; 97-1116, eff. 1-1-13.)
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(70 ILCS 3610/3) (from Ch. 111 2/3, par. 353)
Sec. 3. Creation of a district. For the purpose of acquiring, constructing, owning, operating
and maintaining mass transit facilities for public service or
subsidizing the operation thereof a local Mass Transit District may be
created, composed of one or more municipalities or one or more counties
or any combination thereof, by ordinance approved by a majority vote of
the corporate authorities or by resolution approved by a majority vote
of the county board of each participating municipality and county.
A Metro East Mass Transit District created by one or more counties shall
include: (1) those townships which were served by regularly scheduled mass
transit routes operated by an interstate transportation authority on June
1, 1980; (2) in the case of a county without townships, any municipality
or unincorporated portion of a road district which was served by regularly
scheduled mass transit routes operated by an interstate transportation
authority
on June 1, 1980; (3) any other townships or municipalities whose participation
is approved by ordinance adopted by a majority vote of their Board of Trustees
or corporate authorities; plus (4) in the case of a county without townships,
the unincorporated portion of any road district, the participation of which
is approved by an ordinance adopted by a majority vote of the Board of
Commissioners
of the county in which it is located.
Such
District shall be known as the ".... Mass Transit District", inserting
all or any significant part of the name or names of the municipality or
the county, or both, creating the District, or a name descriptive of the
area to be served if the District is created by more than one
municipality, more than one county, or any combination thereof. A Southeast Commuter Rail Transit District shall include: the Village of Crete, the Village of Steger, the Village of South Chicago Heights, the City of Chicago Heights, the Village of Glenwood, the Village of Thornton, the Village of South Holland, the Village of Dolton, the City of Calumet City, the Village of Lansing, and the Village of Lynwood. A Northwest Metra Commuter Rail District shall include all municipalities located within McHenry County.
The District created pursuant to this Act shall be a municipal
corporation and shall have the right of eminent domain to acquire
private property which is necessary for the purposes of the District,
and shall have the power to contract for public mass transportation with
an Interstate Transportation Authority.
Upon the creation of any District, the clerk of the municipality or
of the county, or the clerks of the several municipalities or counties,
as the case may be, shall certify a copy of the ordinance or resolution
creating the District, and the names of the persons first appointed
Trustees thereof, and shall file the same with the county clerk for
recording as certificates of incorporation and the county clerk shall
cause duplicate certified copies thereof to be filed with the Secretary
of State.
(Source: P.A. 96-1542, eff. 3-8-11; 97-1116, eff. 1-1-13.)
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(70 ILCS 3610/3.01) (from Ch. 111 2/3, par. 353.01)
Sec. 3.01.
Any municipality or county may be annexed to a District,
other than a Metro East Transit District, formed pursuant to Section 3
when the District has no tax levy in effect and has no bonded indebtedness
if a petition for annexation is adopted by an ordinance or resolution
approved by a majority vote of the corporate authorities of such
municipality or the county board of such county and such ordinance or
resolution is approved by a 2/3 vote of the members of the board of
trustees of the District. Upon the approval of such a petition of
annexation by the board of trustees of a District, a certified copy of the
ordinance of annexation shall be filed by the secretary of the board in the
same manner as provided for upon creation of the District.
Any contiguous township of any county, not already participating in a
Metro East Transit District, may be annexed to a Metro East Transit District
formed by
one county pursuant to Section 3 of this Act if a petition for annexation,
which is signed by at
least 10% of the registered voters in the last general election who are
residents of the township to be annexed or approved by a majority vote of
the township board of the township to be annexed, is adopted by resolution
approved by a majority vote of the county board in which the District was
formed and such
resolution is approved by a 2/3 vote of the members of the board of
trustees of the District. Upon the approval of such petition of
annexation by the board of trustees of a District, a certified copy of the
ordinance of annexation shall be filed by the secretary of the board in the
same manner as provided for upon creation of the District.
(Source: P.A. 93-590, eff. 1-1-04.)
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(70 ILCS 3610/3.1) (from Ch. 111 2/3, par. 353.1)
Sec. 3.1.
Also in the manner provided in this Act as amended, a
"Local Mass Transit District" may be created with boundary to enclose a
unit area of contiguous land, to be known as the "participating area".
Such a "participating area" may be organized as a district under this
Act without regard to boundaries of counties or other political
subdivisions or municipal corporations.
(a) Any 500 or more legal voters who are residents within such
"participating area" may file a petition in the circuit court of the
county where the proposed district or a major part thereof is located,
asking that the question of creating such district be submitted under
this Act by referendum to the voters residing within the proposed
district. By their power of attorney signed by them and filed in the
cause the petitioners may authorize a committee of their number named by
the petitioners, to conduct and pursue the cause for them to a
conclusion. Such petition shall define the boundaries of the proposed
district, shall indicate distances to nearest mass transportation lines
in each direction, naming them, shall have attached a fair map of the
proposed district, and shall suggest a name for the proposed district.
(b) The circuit clerk shall present to the circuit judge any
petition so filed in the court. The judge shall enter an order of
record to set a date, hour and place for judicial hearing on the
petition. That order shall include instructions to the circuit clerk to
give notice by newspaper publication to be made and completed at least
20 days before the hearing is to be held, in 2 or more newspapers
published or circulating generally among the people residing within the
proposed district. The circuit clerk shall prepare that notice and
cause such publication notice to be given as directed.
(c) After proof of such newspaper publication of notice has been
made and filed in the cause and shown to the court in full accord with
the prior order, the circuit judge shall hear all persons who attend and
so request, as to location and boundary and name for the proposed
district. After the hearing on such petition is completed, the circuit
court by an order of record, shall determine and establish the location,
name and boundary for such proposed district, and shall order the proposition
submitted at an election in accordance with the general election law
to the voters resident within such proposed district. The circuit clerk
shall certify the proposition to the proper election officials who shall
submit the proposition in accordance with the general election law.
(d) The county clerk shall canvass the ballots and other returns from
such referendum, and prepare a full certification of the result and shall
file same in the cause pending in the circuit court. When the vote is in
favor of the creation of such district as determined by the court order, a
true map of such district shall be filed with such report in the circuit court.
(e) When the vote is in favor of creation of such district, the
circuit court by an order of record shall confirm the result of election.
If the district is wholly contained within a
single county the presiding officer of the county board with the advice
and consent of the county board shall appoint 5 trustees, not more than
3 of whom shall be affiliated with the same political party, to govern
the district and serve one each for 1, 2, 3, 4 and 5 years respectively;
upon the expiration of the term of a trustee who is in office on the
effective date of this amendatory Act of 1989, the successor shall, at the
time of the appointment, and thereafter at all times while serving as
trustee, be a resident of the Mass Transit District for which such person
is appointed as trustee. If a trustee removes his residence to a place
outside of the District, a trustee shall be appointed in the same manner as
herein provided to take the place of the trustee who so removed his residence.
If however the district is located in more than one county, the number
of trustees who are residents of a county shall be in proportion, as
nearly as practicable, to the number of residents of the district who
reside in that county in relation to the total population of the
district.
Upon the expiration of the term of a trustee who is in office on the
effective date of this amendatory Act of 1975, the successor shall be a
resident of whichever county is entitled to such representation in order
to bring about the proportional representation required herein, and he
shall be appointed by the county board of that county, or in the case of
a home rule county as defined by Article VII, Section 6 of the
Constitution of 1970, the chief executive officer of that county, with
the advice and consent of the county board in accordance with the
provisions previously enumerated. Successors shall serve 5 year
overlapping terms.
Thereafter, each trustee shall be succeeded by a resident of the same
county who shall be appointed by the same appointing authority; however,
the provisions of the preceding paragraph shall apply to the appointment
of the successor to each trustee who is in office at the time of the
publication of each decennial Federal census of population.
(f) Upon the creation of such district, the circuit clerk shall
prepare and certify a copy of the final court order confirming the
referendum creating the district, and a duplicate of the map of such
district, from the record of the circuit court, and shall file the same
with the county clerk for recording in his office as "Certificate of
Incorporation" for the district. The county clerk shall cause a
duplicate of such "Certificate of Incorporation" to be filed in the
office of the Secretary of State of Illinois.
(g) The Board of Trustees of such "Local Mass Transit District"
shall have and exercise all the powers and shall perform all the duties
of any Board of Trustees of any district created under this Act, as now
or hereafter amended.
(h) The circuit court shall require the petitioners to post a surety
bond for the payment of all costs and expenses of such proceeding and
such referendum. When a district is created, the circuit court shall
order the district to pay or reimburse others for all such costs and
expenses. The surety bond shall not be released until complete receipts
for all such costs and expenses have been filed in the cause and fully
audited by the circuit and county clerks.
(i) If the District is wholly contained within a single county, the
County Board of such county may, by resolution, provide that, effective
upon the next appointment of a Trustee, after the effective date of this
amendatory Act of 1989, that the Board of Trustees of such Mass Transit
District shall be comprised of 7 Trustees, with no more than 4 members of
the same political party. This Subsection shall not apply to any Mass
Transit District in the State which receives funding in whole or in part
from the Regional Transportation Authority or any of its service boards.
(Source: P.A. 86-472.)
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(70 ILCS 3610/3.5) (from Ch. 111 2/3, par. 353.5)
Sec. 3.5. If the district acquires a mass transit facility, all of the
employees in such mass transit
facility shall be transferred to and appointed as employees
of the district, subject to all rights and benefits of this Act, and these
employees shall be given seniority credit in accordance with the records
and labor agreements of the mass transit facility. Employees who left the
employ of such a mass transit facility to enter the military service of the
United States shall have the same rights as to the district, under the
provisions of the Service Member Employment and Reemployment Rights Act, as they would have had thereunder as to such mass transit facility.
After such acquisition, the district shall be required to extend to such
former employees of such mass transit facility only the rights and benefits
as to pensions and retirement as are accorded other employees of the
district.
(Source: P.A. 100-1101, eff. 1-1-19; 101-81, eff. 7-12-19.)
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(70 ILCS 3610/4) (from Ch. 111 2/3, par. 354)
Sec. 4. The powers of the local Mass Transit District shall repose
in, and be exercised by, a Board of Trustees. If the District is
created by only one municipality or only one county the corporate
authorities or the county board chairman with the consent of the county
board of such municipality or county shall
appoint either 3 or 5 trustees to the Board; provided that in
any Metro East Mass Transit District created by a single county, 5 trustees
shall be appointed and the trustees so appointed shall be: (1) a mayor
of a municipality within the District; (2) a township supervisor
from within the District, or if in a county without
township supervisors, another mayor within the District; (3) the county board chairman in
which the District was formed or such other county board
member as he shall designate; and (4) 2 members of the general public.
If the District is created by one or
more municipalities or one or more counties or any combination thereof,
the corporate authorities and the county board chairman of each participating municipality or county shall determine the percentage of service that the District provides to each municipality or county. Each participating municipality and county shall appoint trustees in proportion to the percentage of service received from the District by that municipality or county. The corporate authorities or the county board chairman, with the consent of the county board, of each participating municipality or county shall appoint one trustee to the Board for each 30% or fraction thereof of service that the municipality or county receives from the District. If an even number of trustees are appointed to the Board, the corporate authorities or the county board chairman, with the consent of the county board, of the municipality or county that receives the largest percentage of service from the District shall appoint one additional trustee. The first Trustees appointed to the Board and any 2 additional
trustees, initially appointed as a result of this amendatory Act of 1983
shall serve for terms of 4 years or less, the terms to be staggered to the
extent possible so that they expire one year apart and so that the terms
of not more than 2 trustees expire in the same year, with the Trustees to
serve less than 4 years to be selected by lot. Thereafter, their
successors shall serve for 4 years. Vacancies shall be filled for the
unexpired term in the same manner as the original appointment.
Except in a Metro East Mass Transit District, no Trustee of any District
may be an elected official of the
municipality or municipalities or county or counties creating the
District. A Trustee shall hold office until his successor has been
appointed and has qualified. A certificate of the appointment or
reappointment of any Trustee shall be filed with the clerk or clerks and
such certificate shall be conclusive evidence of the due and proper
appointment of such Trustee. A Trustee shall receive, as compensation
for his services,
not more than $100 for each day devoted to the
business of the Board but not more than $400 per month. For the
purposes
of this Section, each District may determine what constitutes a business
day. He shall also be entitled to the necessary expenses, including
traveling expenses, incurred in the discharge of his duties. The powers
of each District and the Board shall be vested in the Trustees thereof in
office from
time to time. A majority shall constitute a quorum of the Board for the
purpose of conducting its business and exercising its powers and for all
other purposes. Action may be taken by the Board upon a vote of the
majority of the Trustees present, unless in any case the bylaws of the
Board shall require a larger number. The Board shall select a chairman
and a vice-chairman from among the Trustees.
No Trustee or employee of the Board shall acquire or have any
interest direct or indirect in any contract or proposed contract for
materials or services to be furnished or used in connection with
operations of the District. For inefficiency or neglect of duty or
misconduct in office, a Trustee may be removed by the person or body
which made the original appointment, but a Trustee shall be removed only
after he shall have been given a copy of the charges against him at
least 10 days prior to the hearing thereon and has had an opportunity to
be heard in person or by counsel. In the event of the removal of any
Trustee, a record of the proceedings, together with the charges and
findings thereon, shall be filed in the office of the clerk or clerks of
the creating county or counties or municipality or municipalities.
The Board shall employ a managing director of the District and may
employ a secretary, treasurer, technical experts and such other
officers, agents and employees, permanent and temporary, as it may
require, and shall fix and determine their qualifications, duties and
compensation and the amount of bond to be furnished for such offices and
positions. For such legal services as it may require, the Board may
call upon any chief law officers of the municipality, municipalities, or
the county or counties as the case may be, or may employ and fix the
compensation of its own counsel and legal staff. The Board may delegate
to one or more of its agents or employees such powers and duties as it
may deem proper. Notwithstanding the other provisions of this paragraph,
employment of any person other than a managing director or secretary by
any Metro East Mass Transit District created by a single county shall require
the authorization of the county board of such county.
Neither the District, the members of its Board nor its officers or
employees shall be held liable for failure
to provide a security or police force or, if a security or police force is
provided, for failure to provide adequate police protection or security,
failure to prevent the commission of crimes by fellow passengers or other
third persons or for the failure to apprehend criminals.
(Source: P.A. 93-590, eff. 1-1-04; 93-792, eff. 7-22-04.)
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(70 ILCS 3610/5) (from Ch. 111 2/3, par. 355)
Sec. 5.
(a) The Board of Trustees of every District may establish or
acquire any or all manner of mass transit facility. The Board may engage
in the business of transportation of passengers on scheduled routes and
by contract on nonscheduled routes within the territorial limits of the
counties or municipalities creating the District, by whatever means it
may decide. Its routes may be extended beyond such territorial limits
with the consent of the governing bodies of the municipalities or
counties into which such operation is extended.
(b) The Board of Trustees of every District may for the purposes of
the District, acquire by gift, purchase, lease, legacy, condemnation, or
otherwise and hold, use, improve, maintain, operate, own, manage or
lease, as lessor or lessee, such cars, buses, equipment, buildings,
structures, real and personal property, and interests therein, and services,
lands for
terminal and other related facilities, improvements and services, or
any interest therein, including all or
any part of the plant, land, buildings, equipment, vehicles, licenses,
franchises,
patents, property, service contracts and agreements of every kind and
nature.
Real property may be so acquired if it is situated within or partially
within the area served by the District or if it is outside the area
if it is desirable or necessary for the purposes of the District.
(c) The Board of Trustees of every District which establishes, provides,
or
acquires mass transit facilities or services may contract with any person
or
corporation or public or private entity for the operation or provision
thereof upon such terms and conditions as
the District shall determine.
(d) The Board of Trustees of every District shall have the authority
to contract for any and all purposes of the District, including with an
interstate
transportation authority, or with another local
Mass Transit District or any other municipal, public, or private
corporation
entity in
the transportation business including the authority to contract to lease
its or otherwise provide land, buildings, and equipment, and other
related facilities, improvements, and services, for the carriage of
passengers beyond the territorial
limits of the District or to subsidize transit operations by a public or
private
or municipal corporation operating entity providing mass transit
facilities.
(e) The Board of Trustees of every District shall have the authority
to establish, alter and discontinue transportation routes and services and
any or all
ancillary or supporting facilities and services, and to establish and amend
rate
schedules for the transportation of persons thereon or for the public or
private use thereof which rate schedules shall, together with any
grants, receipts or income from other sources, be sufficient to pay the
expenses of the District, the repair, maintenance and the safe and
adequate operation of its mass transit facilities and public mass
transportation
system and to fulfill the terms of its debts, undertakings, and
obligations.
(f) The Board of Trustees of every District shall have perpetual
succession and shall have the following powers in addition to any others
in this Act granted:
(1) to sue and be sued;
(2) to adopt and use a seal;
(3) to make and execute contracts loans, leases, | ||
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(4) to make, amend and repeal bylaws, rules and | ||
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(5) to sell, lease, sublease, license, transfer, | ||
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(6) to invest funds, not required for immediate | ||
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(7) to mortgage, pledge, hypothecate or otherwise | ||
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(8) to apply for, accept and use grants, loans or | ||
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(9) to borrow money from the United States Government | ||
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The ordinance shall fix the amount of revenue bonds | ||
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The ordinance shall pledge the revenue derived from | ||
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(10) subject to Section 5.1, to levy a tax on | ||
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(11) to issue tax anticipation warrants;
(12) to contract with any school district in this | ||
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(13) to provide for the insurance of any property, | ||
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(14) to use its established funds, personnel, and | ||
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(15) to acquire, own, maintain, construct, | ||
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With respect to instruments for the payment of money issued under this
Section either before, on, or after June 6, 1989 (the effective date of Public Act 86-4), it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive than
those Acts.
This Section shall be liberally construed to give effect to its purposes.
(Source: P.A. 103-281, eff. 1-1-24.)
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(70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01) (Text of Section before amendment by P.A. 103-592)
Sec. 5.01. Metro East Mass Transit District; use and occupation taxes.
(a) The Board of Trustees of any Metro East Mass Transit
District may, by ordinance adopted with the concurrence of two-thirds of
the then trustees, impose throughout the District any or all of the taxes and
fees provided in this Section. Except as otherwise provided, all taxes and fees imposed under this Section
shall be used only for public mass transportation systems, and the amount used
to provide mass transit service to unserved areas of the District shall be in
the same proportion to the total proceeds as the number of persons residing in
the unserved areas is to the total population of the District. Except as
otherwise provided in this Act, taxes imposed under
this Section and civil penalties imposed incident thereto shall be
collected and enforced by the State Department of Revenue.
The Department shall have the power to administer and enforce the taxes
and to determine all rights for refunds for erroneous payments of the taxes.
(b) The Board may impose a Metro East Mass Transit District Retailers'
Occupation Tax upon all persons engaged in the business of selling tangible
personal property at retail in the district at a rate of 1/4 of 1%, or as
authorized under subsection (d-5) of this Section, of the
gross receipts from the sales made in the course of such business within
the district, except that the rate of tax imposed under this Section on sales of aviation fuel on or after December 1, 2019 shall be 0.25% in Madison County unless the Metro-East Mass Transit District in Madison County has an "airport-related purpose" and any additional amount authorized under subsection (d-5) is expended for airport-related purposes. If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from any additional amount authorized under subsection (d-5). The rate in St. Clair County shall be 0.25% unless the Metro-East Mass Transit District in St. Clair County has an "airport-related purpose" and the additional 0.50% of the 0.75% tax on aviation fuel imposed in that County is expended for airport-related purposes. If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from the additional 0.50% of the 0.75% tax. The Board 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. This exclusion for aviation fuel only applies 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 District. The tax imposed under this Section and all civil
penalties that may be assessed as an incident thereof shall be collected
and enforced by the State Department of Revenue. The Department shall have
full power to administer and enforce this Section; to collect all 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 Section, the Department and persons who are subject to this Section
shall have the same rights, remedies, privileges, immunities, powers and
duties, and be subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions and definitions of terms and employ
the same modes of procedure, as are prescribed in Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions
therein other than the State rate of tax), 2c, 3 (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 subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of
the Retailers' 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 Section may reimburse
themselves for their seller's tax liability hereunder by separately stating
the tax as an additional charge, which charge may be stated in combination,
in a single amount, with State taxes that sellers are required to collect
under the 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
Section 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 Metro East Mass Transit District tax fund established under
paragraph (h)
of this Section or the Local Government Aviation Trust Fund, as appropriate.
If a tax is imposed under this subsection (b), a tax shall also be
imposed under subsections (c) and (d) of this Section.
For the purpose of determining whether a tax authorized under this Section
is applicable, a retail sale, by a producer of coal or other 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 other 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 Federal Constitution as a sale in interstate or foreign commerce.
No tax shall be imposed or collected under this subsection on the sale of a motor vehicle in this State to a resident of another state if that motor vehicle will not be titled in this State.
Nothing in this Section shall be construed to authorize the Metro East
Mass Transit District 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 this State.
(c) If a tax has been imposed under subsection (b), a Metro East Mass
Transit District Service Occupation Tax shall
also be imposed upon all persons engaged, in the district, in the business
of making sales of service, who, as an incident to making those sales of
service, transfer tangible personal property within the District, either in
the form of tangible personal property or in the form of real estate as an
incident to a sale of service. The tax rate shall be 1/4%, or as authorized
under subsection (d-5) of this Section, of the selling
price of tangible personal property so transferred within the district, except that the rate of tax imposed in these Counties under this Section on sales of aviation fuel on or after December 1, 2019 shall be 0.25% in Madison County unless the Metro-East Mass Transit District in Madison County has an "airport-related purpose" and any additional amount authorized under subsection (d-5) is expended for airport-related purposes. If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from any additional amount authorized under subsection (d-5). The rate in St. Clair County shall be 0.25% unless the Metro-East Mass Transit District in St. Clair County has an "airport-related purpose" and the additional 0.50% of the 0.75% tax on aviation fuel is expended for airport-related purposes. If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from the additional 0.50% of the 0.75% tax.
The Board 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. This exclusion for aviation fuel only applies 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 District. The tax imposed under this paragraph and all civil penalties that may be
assessed as an incident thereof shall be collected and enforced by the
State Department of Revenue. The Department shall have full power to
administer and enforce this paragraph; 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 paragraph, the
Department and persons who are subject to this paragraph shall have the
same rights, remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations, penalties,
exclusions, exemptions and definitions of terms and employ the same modes
of procedure as are prescribed in Sections 1a-1, 2 (except that the
reference to State in the definition of supplier maintaining a place of
business in this State shall mean the Authority), 2a, 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 Authority),
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 District), 9 (except as
to the disposition of taxes and penalties collected, and except that
the returned merchandise credit for this tax may not be taken against any
State tax, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 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 District), the first paragraph of 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 paragraph may reimburse themselves for their serviceman's tax liability
hereunder 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
paragraph 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 Metro East Mass Transit District tax fund established under
paragraph (h)
of this Section or the Local Government Aviation Trust Fund, as appropriate.
Nothing in this paragraph shall be construed to authorize the District
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.
(d) If a tax has been imposed under subsection (b), a Metro East Mass
Transit District Use Tax shall
also be imposed upon the privilege of using, in the district, any item of
tangible personal property that is purchased outside the district at
retail from a retailer, and that is titled or registered with an agency of
this State's government, at a rate of 1/4%, or as authorized under subsection
(d-5) of this Section, of the selling price of the
tangible personal property within the District, as "selling price" is
defined in the Use Tax Act. The tax shall be collected from persons whose
Illinois address for titling or registration purposes is given as being in
the District. The tax shall be collected by the Department of Revenue for
the Metro East Mass Transit District. The tax must be paid to the State,
or an exemption determination must be obtained from the Department of
Revenue, before the title or certificate of registration for the property
may be issued. The tax or proof of exemption may be transmitted to the
Department by way of the State agency with which, or the State officer with
whom, the tangible personal property must be titled or registered if the
Department and the State agency or State officer determine that this
procedure will expedite the processing of applications for title or
registration.
The Department shall have full power to administer and enforce this
paragraph; to collect all taxes, penalties and interest due hereunder; to
dispose of taxes, penalties and interest so collected in the manner
hereinafter provided; and to determine all rights to credit memoranda or
refunds arising on account of the erroneous payment of tax, penalty or
interest hereunder. In the administration of, and compliance with, this
paragraph, the Department and persons who are subject to this paragraph
shall have the same rights, remedies, privileges, immunities, powers and
duties, and be subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions and definitions of terms
and employ the same modes of procedure, as are prescribed in Sections 2
(except the definition of "retailer maintaining a place of business in this
State"), 3 through 3-80 (except provisions pertaining to the State rate
of tax, and except provisions concerning collection or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions pertaining
to claims by retailers and except the last paragraph concerning refunds),
20, 21 and 22 of the Use Tax Act and Section 3-7 of the Uniform Penalty
and Interest Act, that are not inconsistent with this
paragraph, as fully as if those provisions were set forth herein.
Whenever the Department determines that a refund should be made under this
paragraph 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 Metro East Mass Transit District tax fund established
under paragraph (h)
of this Section.
(d-5) (A) The county board of any county participating in the Metro
East Mass Transit District may authorize, by ordinance, a
referendum on the question of whether the tax rates for the
Metro East Mass Transit District Retailers' Occupation Tax, the
Metro East Mass Transit District Service Occupation Tax, and the
Metro East Mass Transit District Use Tax for
the District should be increased from 0.25% to 0.75%.
Upon adopting the ordinance, the county
board shall certify the proposition to the proper election officials who shall
submit the proposition to the voters of the District at the next election,
in accordance with the general election law.
The proposition shall be in substantially the following form:
Shall the tax rates for the Metro East Mass Transit | ||||
| ||||
(B) Two thousand five hundred electors of any Metro East Mass Transit
District may petition the Chief Judge of the Circuit Court, or any judge of
that Circuit designated by the Chief Judge, in which that District is located
to cause to be submitted to a vote of the electors the question whether the tax
rates for the Metro East Mass Transit District Retailers' Occupation Tax, the
Metro East Mass Transit District Service Occupation Tax, and the Metro East
Mass Transit District Use Tax for the District should be increased from 0.25%
to 0.75%.
Upon submission of such petition the court shall set a date not less than 10
nor more than 30 days thereafter for a hearing on the sufficiency thereof.
Notice of the filing of such petition and of such date shall be given in
writing to the District and the County Clerk at least 7 days before the date of
such hearing.
If such petition is found sufficient, the court shall enter an order to
submit that proposition at the next election, in accordance with general
election law.
The form of the petition shall be in substantially the following form: To the
Circuit Court of the County of (name of county):
We, the undersigned electors of the (name of transit | ||||
| ||||
Shall the tax rates for the Metro East Mass Transit | ||||
| ||||
Name Address, with Street and Number.
| ||||
| ||||
(C) The votes shall be recorded as "YES" or "NO". If a majority of all
votes
cast on the proposition are for the increase in
the tax rates, the Metro East Mass Transit District shall begin imposing the
increased rates in the District, and
the Department of Revenue shall begin collecting the increased amounts, as
provided under this Section.
An ordinance imposing or discontinuing a tax hereunder or effecting a change
in the rate thereof shall be adopted and a certified copy thereof filed with
the Department on or before the first day of October, whereupon the Department
shall proceed to administer and enforce this Section as of the first day of
January next following the adoption and filing, or on or before the first day
of April, whereupon the Department shall proceed to administer and enforce this
Section as of the first day of July next following the adoption and filing.
(D) If the voters have approved a referendum under this subsection,
before
November 1, 1994, to
increase the tax rate under this subsection, the Metro East Mass Transit
District Board of Trustees may adopt by a majority vote an ordinance at any
time
before January 1, 1995 that excludes from the rate increase tangible personal
property that is titled or registered with an
agency of this State's government.
The ordinance excluding titled or
registered tangible personal property from the rate increase must be filed with
the Department at least 15 days before its effective date.
At any time after adopting an ordinance excluding from the rate increase
tangible personal property that is titled or registered with an agency of this
State's government, the Metro East Mass Transit District Board of Trustees may
adopt an ordinance applying the rate increase to that tangible personal
property. The ordinance shall be adopted, and a certified copy of that
ordinance shall be filed with the Department, on or before October 1, whereupon
the Department shall proceed to administer and enforce the rate increase
against tangible personal property titled or registered with an agency of this
State's government as of the following January
1. After December 31, 1995, any reimposed rate increase in effect under this
subsection shall no longer apply to tangible personal property titled or
registered with an agency of this State's government. Beginning January 1,
1996, the Board of Trustees of any Metro East Mass Transit
District may never reimpose a previously excluded tax rate increase on tangible
personal property titled or registered with an agency of this State's
government.
After July 1, 2004, if the voters have approved a referendum under this
subsection to increase the tax rate under this subsection, the Metro East Mass
Transit District Board of Trustees may adopt by a majority vote an ordinance
that excludes from the rate increase tangible personal property that is titled
or registered with an agency of this State's government. The ordinance excluding titled or registered tangible personal property from the rate increase shall be
adopted, and a certified copy of that ordinance shall be filed with the
Department on or before October 1, whereupon the Department shall administer and enforce this exclusion from the rate increase as of the
following January 1, or on or before April 1, whereupon the Department shall
administer and enforce this exclusion from the rate increase as of the
following July 1. The Board of Trustees of any Metro East Mass Transit District
may never
reimpose a previously excluded tax rate increase on tangible personal property
titled or registered with an agency of this State's government.
(d-6) If the Board of Trustees of any Metro East Mass Transit District has
imposed a rate increase under subsection (d-5) and filed an
ordinance with the Department of Revenue excluding titled property from the
higher rate, then that Board may, by ordinance adopted with
the concurrence of two-thirds of the then trustees, impose throughout the
District a fee. The fee on the excluded property shall not exceed $20 per
retail transaction or an
amount
equal to the amount of tax excluded, whichever is less, on
tangible personal property that is titled or registered with an agency of this
State's government. Beginning July 1, 2004, the fee shall apply only to
titled property that is subject to either the Metro East Mass Transit District
Retailers' Occupation Tax or the Metro East Mass Transit District Service
Occupation Tax. No fee shall be imposed or collected under this subsection on the sale of a motor vehicle in this State to a resident of another state if that motor vehicle will not be titled in this State.
(d-7) Until June 30, 2004, if a fee has been imposed under subsection
(d-6), a fee shall also
be imposed upon the privilege of using, in the district, any item of tangible
personal property that is titled or registered with any agency of this State's
government, in an amount equal to the amount of the fee imposed under
subsection (d-6).
(d-7.1) Beginning July 1, 2004, any fee imposed by the Board of Trustees
of any Metro East Mass Transit District under subsection (d-6) and all civil
penalties that may be assessed as an incident of the fees shall be collected
and enforced by the State Department of Revenue. Reference to "taxes" in this
Section shall be construed to apply to the administration, payment, and
remittance of all fees under this Section. For purposes of any fee imposed
under subsection (d-6), 4% of the fee, penalty, and interest received by the
Department in the first 12 months that the fee is collected and enforced by
the Department and 2% of the fee, penalty, and interest following the first
12 months (except the amount collected on aviation fuel sold on or after December 1, 2019) shall be deposited into the Tax Compliance and Administration
Fund and shall be used by the Department, subject to appropriation, to cover
the costs of the Department. No retailers' discount shall apply to any fee
imposed under subsection (d-6).
(d-8) No item of titled property shall be subject to both
the higher rate approved by referendum, as authorized under subsection (d-5),
and any fee imposed under subsection (d-6) or (d-7).
(d-9) (Blank).
(d-10) (Blank).
(e) A certificate of registration issued by the State Department of
Revenue to a retailer under the Retailers' Occupation Tax Act or under the
Service Occupation Tax Act shall permit the registrant to engage in a
business that is taxed under the tax imposed under paragraphs (b), (c)
or (d) of this Section and no additional registration shall be required under
the tax. A certificate issued under the Use Tax Act or the Service Use Tax
Act shall be applicable with regard to any tax imposed under paragraph (c)
of this Section.
(f) (Blank).
(g) Any ordinance imposing or discontinuing any tax under this
Section shall be adopted and a certified copy thereof filed with the
Department on or before June 1, whereupon the Department of Revenue shall
proceed to administer and enforce this Section on behalf of the Metro East
Mass Transit District as of September 1 next following such
adoption and filing. Beginning January 1, 1992, an ordinance or resolution
imposing or discontinuing the tax hereunder shall be adopted and a
certified copy thereof filed with the Department on or before the first day
of July, whereupon the Department shall proceed to administer and enforce
this Section as of the first day of October next following such adoption
and filing. Beginning January 1, 1993, except as provided in subsection
(d-5) of this Section, an ordinance or resolution imposing
or discontinuing the tax hereunder shall be adopted and a certified copy
thereof filed with the Department on or before the first day of October,
whereupon the Department shall proceed to administer and enforce this
Section as of the first day of January next following such adoption and
filing,
or, beginning January 1, 2004, on or before the first day of April, whereupon
the Department shall proceed to administer and enforce this Section as of the
first day of July next following the adoption and filing.
(h) Except as provided in subsection (d-7.1), the State Department of
Revenue shall, upon collecting any taxes as
provided in this Section, pay the taxes over to the State Treasurer as
trustee for the District. The taxes shall be held in a trust fund outside
the State Treasury. If an airport-related purpose has been certified, taxes and penalties collected in St. Clair County on aviation fuel sold on or after December 1, 2019 from the 0.50% of the 0.75% rate 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 District. 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. The Department shall make this certification only if the local mass transit district imposes a tax on real property as provided in the definition of "local sales taxes" under the Innovation Development and Economy Act. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the
State Department of Revenue shall prepare and certify to the Comptroller of
the State of Illinois the amount to be paid to the District, which 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 that are deposited into the Local Government Aviation Trust Fund) 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 any amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of the District, and not including 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 District, and less any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the District, 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 certification of the amount to be paid to the
District and the Tax Compliance and Administration Fund, the Comptroller shall cause an order to be drawn for payment
for the amount in accordance with the direction in the certification.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
(Text of Section after amendment by P.A. 103-592) Sec. 5.01. Metro East Mass Transit District; use and occupation taxes. (a) The Board of Trustees of any Metro East Mass Transit District may, by ordinance adopted with the concurrence of two-thirds of the then trustees, impose throughout the District any or all of the taxes and fees provided in this Section. Except as otherwise provided, all taxes and fees imposed under this Section shall be used only for public mass transportation systems, and the amount used to provide mass transit service to unserved areas of the District shall be in the same proportion to the total proceeds as the number of persons residing in the unserved areas is to the total population of the District. Except as otherwise provided in this Act, taxes imposed under this Section and civil penalties imposed incident thereto shall be collected and enforced by the State Department of Revenue. The Department shall have the power to administer and enforce the taxes and to determine all rights for refunds for erroneous payments of the taxes. (b) The Board may impose a Metro East Mass Transit District Retailers' Occupation Tax upon all persons engaged in the business of selling tangible personal property at retail in the district at a rate of 1/4 of 1%, or as authorized under subsection (d-5) of this Section, of the gross receipts from the sales made in the course of such business within the district, except that the rate of tax imposed under this Section on sales of aviation fuel on or after December 1, 2019 shall be 0.25% in Madison County unless the Metro-East Mass Transit District in Madison County has an "airport-related purpose" and any additional amount authorized under subsection (d-5) is expended for airport-related purposes. If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from any additional amount authorized under subsection (d-5). The rate in St. Clair County shall be 0.25% unless the Metro-East Mass Transit District in St. Clair County has an "airport-related purpose" and the additional 0.50% of the 0.75% tax on aviation fuel imposed in that County is expended for airport-related purposes. If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from the additional 0.50% of the 0.75% tax. The Board 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. This exclusion for aviation fuel only applies 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 District. The tax imposed under this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue. The Department shall have full power to administer and enforce this Section; to collect all 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 Section, the Department and persons who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties, exclusions, exemptions and definitions of terms and employ the same modes of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2c, 3 (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 subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of the Retailers' 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 Section may reimburse themselves for their seller's tax liability hereunder by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State taxes that sellers are required to collect under the 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 Section 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 Metro East Mass Transit District tax fund established under paragraph (h) of this Section or the Local Government Aviation Trust Fund, as appropriate. If a tax is imposed under this subsection (b), a tax shall also be imposed under subsections (c) and (d) of this Section. For the purpose of determining whether a tax authorized under this Section is applicable, a retail sale, by a producer of coal or other 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 other 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 Federal Constitution as a sale in interstate or foreign commerce. No tax shall be imposed or collected under this subsection on the sale of a motor vehicle in this State to a resident of another state if that motor vehicle will not be titled in this State. Nothing in this Section shall be construed to authorize the Metro East Mass Transit District 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 this State. (c) If a tax has been imposed under subsection (b), a Metro East Mass Transit District Service Occupation Tax shall also be imposed upon all persons engaged, in the district, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the District, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. The tax rate shall be 1/4%, or as authorized under subsection (d-5) of this Section, of the selling price of tangible personal property so transferred within the district, except that the rate of tax imposed in these Counties under this Section on sales of aviation fuel on or after December 1, 2019 shall be 0.25% in Madison County unless the Metro-East Mass Transit District in Madison County has an "airport-related purpose" and any additional amount authorized under subsection (d-5) is expended for airport-related purposes. If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from any additional amount authorized under subsection (d-5). The rate in St. Clair County shall be 0.25% unless the Metro-East Mass Transit District in St. Clair County has an "airport-related purpose" and the additional 0.50% of the 0.75% tax on aviation fuel is expended for airport-related purposes. If there is no airport-related purpose to which aviation fuel tax revenue is dedicated, then aviation fuel is excluded from the additional 0.50% of the 0.75% tax. The Board 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. This exclusion for aviation fuel only applies 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 District. The tax imposed under this paragraph and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue. The Department shall have full power to administer and enforce this paragraph; 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 paragraph, the Department and persons who are subject to this paragraph shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties, exclusions, exemptions and definitions of terms and employ the same modes of procedure as are prescribed in Sections 1a-1, 2 (except that the reference to State in the definition of supplier maintaining a place of business in this State shall mean the Authority), 2a, 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 Authority), 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 District), 9 (except as to the disposition of taxes and penalties collected, and except that the returned merchandise credit for this tax may not be taken against any State tax, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 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 District), the first paragraph of 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 paragraph may reimburse themselves for their serviceman's tax liability hereunder 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 paragraph 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 Metro East Mass Transit District tax fund established under paragraph (h) of this Section or the Local Government Aviation Trust Fund, as appropriate. Nothing in this paragraph shall be construed to authorize the District 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. (d) If a tax has been imposed under subsection (b), a Metro East Mass Transit District Use Tax shall also be imposed upon the privilege of using, in the district, any item of tangible personal property that is purchased outside the district at retail from a retailer, and that is titled or registered with an agency of this State's government, at a rate of 1/4%, or as authorized under subsection (d-5) of this Section, of the selling price of the tangible personal property within the District, as "selling price" is defined in the Use Tax Act. The tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the District. The tax shall be collected by the Department of Revenue for the Metro East Mass Transit District. The tax must be paid to the State, or an exemption determination must be obtained from the Department of Revenue, before the title or certificate of registration for the property may be issued. The tax or proof of exemption may be transmitted to the Department by way of the State agency with which, or the State officer with whom, the tangible personal property must be titled or registered if the Department and the State agency or State officer determine that this procedure will expedite the processing of applications for title or registration. The Department shall have full power to administer and enforce this paragraph; to collect all taxes, penalties and interest due hereunder; to dispose of taxes, penalties and interest so collected in the manner hereinafter provided; and to determine all rights to credit memoranda or refunds arising on account of the erroneous payment of tax, penalty or interest hereunder. In the administration of, and compliance with, this paragraph, the Department and persons who are subject to this paragraph shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties, exclusions, exemptions and definitions of terms and employ the same modes of procedure, as are prescribed in Sections 2 (except the definition of "retailer maintaining a place of business in this State"), 3 through 3-80 (except provisions pertaining to the State rate of tax, and except provisions concerning collection or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15, 19 (except the portions pertaining to claims by retailers and except the last paragraph concerning refunds), 20, 21 and 22 of the Use Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, that are not inconsistent with this paragraph, as fully as if those provisions were set forth herein. Whenever the Department determines that a refund should be made under this paragraph 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 Metro East Mass Transit District tax fund established under paragraph (h) of this Section. (d-1) If, on January 1, 2025, a unit of local government has in effect a tax under subsections (b), (c), and (d) or if, after January 1, 2025, a unit of local government imposes a tax under subsections (b), (c), and (d), then that tax applies to leases of tangible personal property in effect, entered into, or renewed on or after that date in the same manner as the tax under this Section and in accordance with the changes made by this amendatory Act of the 103rd General Assembly. (d-5) (A) The county board of any county participating in the Metro East Mass Transit District may authorize, by ordinance, a referendum on the question of whether the tax rates for the Metro East Mass Transit District Retailers' Occupation Tax, the Metro East Mass Transit District Service Occupation Tax, and the Metro East Mass Transit District Use Tax for the District should be increased from 0.25% to 0.75%. Upon adopting the ordinance, the county board shall certify the proposition to the proper election officials who shall submit the proposition to the voters of the District at the next election, in accordance with the general election law. The proposition shall be in substantially the following form: Shall the tax rates for the Metro East Mass Transit | ||||
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(B) Two thousand five hundred electors of any Metro East Mass Transit District may petition the Chief Judge of the Circuit Court, or any judge of that Circuit designated by the Chief Judge, in which that District is located to cause to be submitted to a vote of the electors the question whether the tax rates for the Metro East Mass Transit District Retailers' Occupation Tax, the Metro East Mass Transit District Service Occupation Tax, and the Metro East Mass Transit District Use Tax for the District should be increased from 0.25% to 0.75%. Upon submission of such petition the court shall set a date not less than 10 nor more than 30 days thereafter for a hearing on the sufficiency thereof. Notice of the filing of such petition and of such date shall be given in writing to the District and the County Clerk at least 7 days before the date of such hearing. If such petition is found sufficient, the court shall enter an order to submit that proposition at the next election, in accordance with general election law. The form of the petition shall be in substantially the following form: To the Circuit Court of the County of (name of county): We, the undersigned electors of the (name of transit | ||||
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Shall the tax rates for the Metro East Mass Transit | ||||
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Name Address, with Street and Number. | ||||
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(C) The votes shall be recorded as "YES" or "NO". If a majority of all votes cast on the proposition are for the increase in the tax rates, the Metro East Mass Transit District shall begin imposing the increased rates in the District, and the Department of Revenue shall begin collecting the increased amounts, as provided under this Section. An ordinance imposing or discontinuing a tax hereunder or effecting a change in the rate thereof shall be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing, or on or before the first day of April, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing. (D) If the voters have approved a referendum under this subsection, before November 1, 1994, to increase the tax rate under this subsection, the Metro East Mass Transit District Board of Trustees may adopt by a majority vote an ordinance at any time before January 1, 1995 that excludes from the rate increase tangible personal property that is titled or registered with an agency of this State's government. The ordinance excluding titled or registered tangible personal property from the rate increase must be filed with the Department at least 15 days before its effective date. At any time after adopting an ordinance excluding from the rate increase tangible personal property that is titled or registered with an agency of this State's government, the Metro East Mass Transit District Board of Trustees may adopt an ordinance applying the rate increase to that tangible personal property. The ordinance shall be adopted, and a certified copy of that ordinance shall be filed with the Department, on or before October 1, whereupon the Department shall proceed to administer and enforce the rate increase against tangible personal property titled or registered with an agency of this State's government as of the following January 1. After December 31, 1995, any reimposed rate increase in effect under this subsection shall no longer apply to tangible personal property titled or registered with an agency of this State's government. Beginning January 1, 1996, the Board of Trustees of any Metro East Mass Transit District may never reimpose a previously excluded tax rate increase on tangible personal property titled or registered with an agency of this State's government. After July 1, 2004, if the voters have approved a referendum under this subsection to increase the tax rate under this subsection, the Metro East Mass Transit District Board of Trustees may adopt by a majority vote an ordinance that excludes from the rate increase tangible personal property that is titled or registered with an agency of this State's government. The ordinance excluding titled or registered tangible personal property from the rate increase shall be adopted, and a certified copy of that ordinance shall be filed with the Department on or before October 1, whereupon the Department shall administer and enforce this exclusion from the rate increase as of the following January 1, or on or before April 1, whereupon the Department shall administer and enforce this exclusion from the rate increase as of the following July 1. The Board of Trustees of any Metro East Mass Transit District may never reimpose a previously excluded tax rate increase on tangible personal property titled or registered with an agency of this State's government. (d-6) If the Board of Trustees of any Metro East Mass Transit District has imposed a rate increase under subsection (d-5) and filed an ordinance with the Department of Revenue excluding titled property from the higher rate, then that Board may, by ordinance adopted with the concurrence of two-thirds of the then trustees, impose throughout the District a fee. The fee on the excluded property shall not exceed $20 per retail transaction or an amount equal to the amount of tax excluded, whichever is less, on tangible personal property that is titled or registered with an agency of this State's government. Beginning July 1, 2004, the fee shall apply only to titled property that is subject to either the Metro East Mass Transit District Retailers' Occupation Tax or the Metro East Mass Transit District Service Occupation Tax. No fee shall be imposed or collected under this subsection on the sale of a motor vehicle in this State to a resident of another state if that motor vehicle will not be titled in this State. (d-7) Until June 30, 2004, if a fee has been imposed under subsection (d-6), a fee shall also be imposed upon the privilege of using, in the district, any item of tangible personal property that is titled or registered with any agency of this State's government, in an amount equal to the amount of the fee imposed under subsection (d-6). (d-7.1) Beginning July 1, 2004, any fee imposed by the Board of Trustees of any Metro East Mass Transit District under subsection (d-6) and all civil penalties that may be assessed as an incident of the fees shall be collected and enforced by the State Department of Revenue. Reference to "taxes" in this Section shall be construed to apply to the administration, payment, and remittance of all fees under this Section. For purposes of any fee imposed under subsection (d-6), 4% of the fee, penalty, and interest received by the Department in the first 12 months that the fee is collected and enforced by the Department and 2% of the fee, penalty, and interest following the first 12 months (except the amount collected on aviation fuel sold on or after December 1, 2019) shall be deposited into the Tax Compliance and Administration Fund and shall be used by the Department, subject to appropriation, to cover the costs of the Department. No retailers' discount shall apply to any fee imposed under subsection (d-6). (d-8) No item of titled property shall be subject to both the higher rate approved by referendum, as authorized under subsection (d-5), and any fee imposed under subsection (d-6) or (d-7). (d-9) (Blank). (d-10) (Blank). (e) A certificate of registration issued by the State Department of Revenue to a retailer under the Retailers' Occupation Tax Act or under the Service Occupation Tax Act shall permit the registrant to engage in a business that is taxed under the tax imposed under paragraphs (b), (c) or (d) of this Section and no additional registration shall be required under the tax. A certificate issued under the Use Tax Act or the Service Use Tax Act shall be applicable with regard to any tax imposed under paragraph (c) of this Section. (f) (Blank). (g) Any ordinance imposing or discontinuing any tax under this Section shall be adopted and a certified copy thereof filed with the Department on or before June 1, whereupon the Department of Revenue shall proceed to administer and enforce this Section on behalf of the Metro East Mass Transit District as of September 1 next following such adoption and filing. Beginning January 1, 1992, an ordinance or resolution imposing or discontinuing the tax hereunder shall be adopted and a certified copy thereof filed with the Department on or before the first day of July, whereupon the Department shall proceed to administer and enforce this Section as of the first day of October next following such adoption and filing. Beginning January 1, 1993, except as provided in subsection (d-5) of this Section, an ordinance or resolution imposing or discontinuing the tax hereunder shall be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following such adoption and filing, or, beginning January 1, 2004, on or before the first day of April, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing. (h) Except as provided in subsection (d-7.1), the State Department of Revenue shall, upon collecting any taxes as provided in this Section, pay the taxes over to the State Treasurer as trustee for the District. The taxes shall be held in a trust fund outside the State Treasury. If an airport-related purpose has been certified, taxes and penalties collected in St. Clair County on aviation fuel sold on or after December 1, 2019 from the 0.50% of the 0.75% rate 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 District. 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. The Department shall make this certification only if the local mass transit district imposes a tax on real property as provided in the definition of "local sales taxes" under the Innovation Development and Economy Act. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the State Department of Revenue shall prepare and certify to the Comptroller of the State of Illinois the amount to be paid to the District, which 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 that are deposited into the Local Government Aviation Trust Fund) 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 any amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of the District, and not including 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 District, and less any amounts that are transferred to the STAR Bonds Revenue Fund, less 1.5% of the remainder, which the Department shall transfer into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the District, 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 certification of the amount to be paid to the District and the Tax Compliance and Administration Fund, the Comptroller shall cause an order to be drawn for payment for the amount in accordance with the direction in the certification.(Source: P.A. 103-592, eff. 1-1-25.) |
(70 ILCS 3610/5.02) (from Ch. 111 2/3, par. 355.02)
Sec. 5.02.
(a) The Board of Trustees of any Metro East Mass Transit
District may impose a tax upon all persons engaged in the business of
renting automobiles in the district at the rate of not to exceed 1% of the
gross receipts from such business. The tax imposed by a district pursuant
to this paragraph and all civil penalties that may be assessed as an
incident thereof shall be collected and enforced by the State Department of
Revenue. The certificate of registration which is issued by the Department
to a retailer under the Retailers' Occupation Tax Act, or under the
Automobile Renting Occupation and Use Tax Act shall permit such person to
engage in a business which is taxable under any ordinance or resolution
enacted pursuant to this paragraph without registering separately with the
Department under such ordinance or resolution or under this paragraph. The
Department shall have full power to administer and enforce this paragraph;
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 paragraph, the Department and persons who are subject to this
paragraph shall have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions, restrictions,
limitations, penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in Sections 2 and 3 (in respect to all
provisions therein other than the State rate of tax; and with relation to
the provisions of the Retailers' Occupation Tax referred to therein, except
as to the disposition of taxes and penalties collected, and except for the
provision allowing retailers a deduction from the tax to cover certain
costs, and except that credit memoranda issued hereunder may not be used to
discharge any State tax liability) of the Automobile Renting Occupation and
Use Tax Act and Section 3-7 of the Uniform Penalty and Interest Act as
fully as if provisions contained in those Sections were set forth herein.
Persons subject to any tax imposed pursuant to the authority granted in
this paragraph may reimburse themselves for their tax liability hereunder
by separately stating such 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 Automobile Renting Occupation and Use Tax Act
pursuant to such bracket schedules as the Department may prescribe. Nothing
in this paragraph shall be construed to authorize district 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 this State.
(b) The Board of Trustees of any Metro East Mass Transit District may
impose a tax upon the privilege of using, in such district, an automobile
which is rented from a rentor outside Illinois, and which is titled or
registered with an agency of this State's government, at a rate not to
exceed 1% of the rental price of such automobile. Such tax shall be
collected from persons whose Illinois address for titling or registration
purposes is given as being in such district. Such tax shall be collected by
the Department of Revenue for any district imposing such tax. Such tax must
be paid to the State, or an exemption determination must be obtained from
the Department of Revenue, before the title or certificate of registration
for the property may be issued. The tax or proof of exemption may be
transmitted to the Department by way of the State agency with which, or
State officer with whom, the tangible personal property must be titled or
registered if the Department and such agency or State officer determine
that this procedure will expedite the processing of applications for title
or registration. The Department shall have full power to administer and
enforce this paragraph to collect all taxes, penalties and interest due
hereunder; to dispose of taxes, penalties and interest so collected in the
manner hereinafter provided, and to determine all rights to credit
memoranda or refunds arising on account of the erroneous payment of tax,
penalty or interest hereunder. In the administration of and compliance with
this paragraph, the Department and persons who are subject to this
paragraph shall have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions, restrictions,
limitations, penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in Sections 2 and 4 (except provisions
pertaining to the State rate off tax; and, with relation to the provisions
of the Use Tax Act referred to therein, except provisions concerning
collection or refunding of the tax by retailers, and except the provisions
of Section 19 pertaining to claims by retailers and except that last
paragraph concerning refunds, and except that credit memoranda issued
hereunder may not be used to discharge any State tax liability) of the
Automobile Renting Occupation and Use Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act, which are not inconsistent with this
paragraph, as fully as if provisions contained in those Sections were set
forth herein.
(c) 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 such
notification from the Department. Such refunds shall be paid by the State
Treasurer out of the Metro East Mass Transit District tax fund created
pursuant to Section 5.01 of this Act.
(d) The Department shall forth with pay over to the State Treasurer,
ex-officio, as trustee, all taxes, penalties and interest collected under
this Section. On or before the 25th day of each calendar month, the
Department shall prepare and certify to the State Comptroller the
disbursement of stated sums of money to named districts from which the
Department, during the second preceding calendar month, collected taxes
imposed pursuant to this Section. The amount to be paid to each district
shall be the amount (not including credit memoranda) collected hereunder
during the second preceding calendar month by the Department, and not
including an amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of such district, less
2% of such balance, which sum shall be retained by the State Treasurer to
cover the costs incurred by the Department in administering and enforcing
this Section as provided herein. The Department at the time of each monthly
disbursement to the districts shall prepare and certify to the State
Comptroller the amount, so retained by the State Treasurer, to be paid into
the General Revenue Fund of the State Treasury. Within 10 days after
receipt, by the State Comptroller, of the disbursement certification to the
districts and the General Revenue Fund, provided for in this Section to be
given to the State Comptroller by the Department, the State comptroller
shall cause the orders to be drawn for the respective amounts in accordance
with the directions contained in such certification.
(e) An ordinance or resolution imposing a tax hereunder or effecting a
change in the rate thereof shall be effective on the first day of the calendar
month next following the month in which such ordinance or resolution is
passed. The Board of Trustees of any district which levies a tax authorized
by this Section shall transmit to the Department of Revenue on or not later
than 5 days after passage of the ordinance or resolution a certified copy
of the ordinance or resolution imposing such tax whereupon the Department
of Revenue shall proceed to administer and enforce this Section on behalf
of such district of the effective date of the ordinance or resolution. Upon
a change in rate of a tax levied hereunder, or upon the discontinuance of
the tax, the board of trustees shall, on or not later than 5 days after
passage of the ordinance or resolution discontinuing the tax or effecting
a change in rate, transmit to the Department of Revenue a certified copy
of the ordinance or resolution effecting such change or discontinuance.
(Source: P.A. 87-205.)
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(70 ILCS 3610/5.05) (from Ch. 111 2/3, par. 355.05)
Sec. 5.05.
In addition to all its other powers, each District shall, in
all its dealings with the Regional Transportation Authority established by the
"Regional Transportation Authority Act", enacted by the 78th General
Assembly, have the following powers:
(a) to cooperate with the Regional Transportation Authority in the
exercise by the Regional Transportation Authority of all the powers granted
it by such Act;
(b) to receive funds from the Regional Transportation Authority upon such
terms and conditions as shall be set forth in an agreement between the District
and the Regional Transportation Authority, which contract or agreement may
be for such number of years or duration as the Authority and the District
may agree, all as provided in the "Regional Transportation Authority Act";
(c) to receive financial grants from a Service Board, as defined in
the "Regional Transportation Authority Act", upon such terms and conditions
as shall be set forth in a Purchase of Service Agreement or other grant
contact between the District and the Service Board, which contract or agreement
may be for such number of years or duration as the Service Board and the
District may agree, all as provided in the "Regional Transportation Authority Act";
(d) to acquire from the Regional Transportation Authority
or Service Board any Public
Transportation Facility, as defined in the "Regional Transportation
Authority Act", by purchase contract, gift, grant, exchange for other
property or rights in property, lease (or sublease) or installment or
conditional purchase contracts, which contracts or leases may provide for
consideration to be paid in annual installments during a period not
exceeding 40 years; such property may be acquired subject to such
conditions, restrictions, liens or security or other interests of other
parties as the District may deem appropriate and in each case the District
may acquire a joint, leasehold, easement, license or other partial interest
in such property;
(e) to sell, sell by installment contract, lease (or sublease) as
lessor, or transfer to, or grant to or provide for the use by the Regional
Transportation Authority or a Service Board any Public Transportation
Facility, as defined in the "Regional Transportation Authority Act" upon
such terms and for such consideration, as the District may deem proper;
(f) to cooperate with the Regional Transportation Authority
or a Service Board for the protection of employees of the District and
users of public transportation facilities against crime and also to protect
such facilities, but neither the District, the member of its Board nor its
officers or employees shall be held liable for failure to provide
a security or police force, or, if a security or police force is provided,
for failure to provide adequate police protection or security, failure to
prevent the commission of crimes by fellow passengers or other third
persons or for the failure to apprehend criminals; and
(g) to file such reports with and transfer such records,
papers or documents to the Regional Transportation Authority or a Service
Board as may be agreed upon with, or required by, the Regional Transportation
Authority or a Service Board.
In exercising any of the powers granted in this Section, the District
shall not be subject to the provisions of any Act making public bidding or
notice a requirement of any purchase or sale by a District.
(Source: P.A. 84-939.)
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(70 ILCS 3610/5.1) (from Ch. 111 2/3, par. 355.1)
Sec. 5.1.
(a) The Board of Trustees of any district created after
July 1, 1967 (except districts created under Section 3.1) has no
authority to levy the tax provided for in subparagraph (10) of paragraph
(f) of Section 5 unless the question of authorizing such tax is
submitted to the voters of the district and approved by a majority of
the voters of the district voting on the question.
The board of trustees of any such district may by resolution cause
such question to be submitted to the voters of the district at a regular
election as specified in such resolution. The question shall
be certified, submitted and notice of the election shall be given
in accordance with the general election law. The proposition shall be in
substantially the following form:
Shall the board of trustees of........Mass Transit District be authorized to levy a YEStax on property within the district at a rate of not to exceed .25% on the assessed value NOof such property?
(b) The Board of Trustees of any district which has the authority to
levy the tax at a rate not to exceed .05% provided for in subparagraph
(10) of paragraph (f) of Section 5 of this Act before the effective date
of this amendatory Act of 1974 does not have the authority to increase
the tax levy to a rate not to exceed .25% unless the question of
increasing the taxing authority is submitted to the voters of the
district and approved by a majority of the voters of the district voting
on the question.
The Board of Trustees of any such district may by resolution cause
such question to be submitted to the voters of the district at a regular
election as specified in such resolution. The question shall
be certified, submitted and notice of the election shall be given
in accordance with the general election law. The proposition shall be in
substantially the following form:
Shall the board of trustees of........Mass Transit District be given the authority to YESincrease their power to levy a tax on propertywithin the district from a rate not to exceed .05% on the assessed value of such propertyto a rate not to exceed .25% on the assessed NOvalue of such property?
The provisions of this subsection (b) shall not apply to the Northwest Metra Commuter Rail District. (Source: P.A. 97-1116, eff. 1-1-13.)
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(70 ILCS 3610/5.2) (from Ch. 111 2/3, par. 355.2)
Sec. 5.2.
Any district may provide employee benefits through the Illinois
Municipal Retirement Fund if it meets the applicable requirements of the
Illinois Pension Code and the Federal Social Security Act.
(Source: P.A. 78-811.)
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(70 ILCS 3610/5.3) (from Ch. 111 2/3, par. 355.3)
Sec. 5.3.
Purchases made pursuant to this Act shall be made in
compliance with the "Local Government Prompt Payment Act", approved by the
Eighty-fourth General Assembly.
(Source: P.A. 84-731.)
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(70 ILCS 3610/5.4) Sec. 5.4. Eminent domain. Notwithstanding any other provision of this Act, any power granted under this Act to acquire property by condemnation or eminent domain is subject to, and shall be exercised in accordance with, the Eminent Domain Act.
(Source: P.A. 94-1055, eff. 1-1-07.) |
(70 ILCS 3610/5.5) Sec. 5.5. Public bidding. The Board shall adopt regulations to ensure that the acquisition by the District of services or public transportation facilities (other than real estate) involving a cost of more than the small purchase threshold set by the Federal Transit Administration and the disposition of all property of the District shall be after public notice and with public bidding. The Board shall adopt regulations to ensure that the construction, demolition, rehabilitation, renovation, and building maintenance projects by the District for services or public transportation facilities involving a cost of more than $40,000 shall be after public notice and with public bidding. The regulations may provide for exceptions to the requirements for the issuance and sale of bonds or notes of the District, to the acquisition of professional or utility services and to other matters for which public bidding is disadvantageous. The regulations may also provide for the use of competitive negotiations or the prequalification of responsible bidders consistent with applicable federal regulations. The requirements set forth therein shall not apply to purchase of service agreements or other contracts, purchases or sales entered into by the District with any transportation agency or unit of local government.
(Source: P.A. 100-523, eff. 9-22-17.) |
(70 ILCS 3610/5.6) Sec. 5.6. Suspension of riding privileges and confiscation of fare media. (a) As used in this Section, "demographic information" includes, but is not limited to, age, race, ethnicity, gender, and housing status, as that term is defined under Section 10 of the Bill of Rights for the Homeless Act. (b) Suspension of riding privileges and confiscation of fare media are limited to: (1) violations where the person's conduct places | ||
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(2) violations where the person's conduct places | ||
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(3) violations involving an act of public indecency, | ||
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(c) Written notice shall be provided to an individual regarding the suspension of the individual's riding privileges or confiscation of fare media. The notice shall be provided in person at the time of the alleged violation, except that, if providing notice in person at the time of the alleged violation is not practicable, then the Authority shall make a reasonable effort to provide notice to the individual by either personal service, by mailing a copy of the notice by certified mail, return receipt requested, and first-class mail to the person's current address, or by emailing a copy of the notice to an email address on file, if available. If the person is known to be detained in jail, service shall be made as provided under Section 2-203.2 of the Code of Civil Procedure. The written notice shall be sufficient to inform the individual about the following: (1) the nature of the suspension of riding privileges | ||
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(2) the person's rights and available remedies to | ||
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(3) the procedures for adjudicating whether a | ||
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The process to determine whether a suspension or riding privileges or confiscation of fare media is warranted and the length of the suspension shall be concluded within 30 business days after the individual receives notice of the suspension or confiscation. Notwithstanding any other provision of this Section, no person shall be denied the ability to contest or appeal a suspension of riding privileges or confiscation of fare media, or to attend a hearing to determine whether a suspension or confiscation was warranted, because the person was detained in a jail. (d) Each Board shall create an administrative suspension hearing process as follows: (1) A Board shall designate an official to oversee | ||
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(2) The accused and related parties, including legal | ||
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(3) The Board shall present the suspension-related | ||
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(4) The accused or the accused's legal counsel can | ||
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(5) The Board's designated official shall make a | ||
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(6) The value of unexpended credit or unexpired | ||
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(7) The alleged victims of the violation and related | ||
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(8) The alleged victims of the violation and related | ||
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(e) Each Board shall create a process to appeal and reinstate ridership privileges. This information shall be provided to the suspended rider at the time of the Board's findings. A suspended rider is entitled to 2 appeals after the Board's finding to suspend the person's ridership. A suspended rider may petition the Board to reinstate the person's ridership privileges one calendar year after the Board's suspension finding if the length of the suspension is more than one year. (f) Each Board shall collect, report, and make publicly available in a quarterly timeframe the number and demographic information of people subject to suspension of riding privileges or confiscation of fare media, the conduct leading to the suspension or confiscation, as well as the location and description of the location where the conduct occurred, such as identifying the transit station or transit line, date, and time of day, a citation to the statutory authority for which the accused person was arrested or charged, the amount, if any, on the fare media, and the length of the suspension.(Source: P.A. 103-281, eff. 1-1-24.) |
(70 ILCS 3610/6) (from Ch. 111 2/3, par. 356)
Sec. 6.
Every District shall be exempt from all State, county and municipal
taxes and registration and license fees. All property of a District is
declared to be public property devoted to an essential public and
governmental function and purpose and shall be exempt from all taxes and
special assessments of the State or by any subdivision thereof.
(Source: Laws 1959, p. 1635.)
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(70 ILCS 3610/7) (from Ch. 111 2/3, par. 357)
Sec. 7.
It shall be the duty of the Board of Trustees of every District to
cause an annual audit of its accounts to be made by a certified public
accountant of Illinois. The audit shall be completed, filed with the
District within 4 months after the close of each fiscal year of the
District. Certified copies of annual audits shall likewise be filed with
the Secretary of State and with the governing body or bodies which created
the District.
(Source: Laws 1959, p. 1635.)
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(70 ILCS 3610/8) (from Ch. 111 2/3, par. 358)
Sec. 8.
Every District shall be subject to the provisions of the Public Utilities Act.
(Source: P.A. 100-863, eff. 8-14-18.)
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(70 ILCS 3610/8.1) (from Ch. 111 2/3, par. 358.1)
Sec. 8.1.
Any territory which is contiguous to a local mass transit district
organized under Section 3.1 of this Act and which is not included in any
local mass transit district may be annexed to such contiguous local mass
transit district in the manner provided by this Section.
(a) If there are no legal voters residing in the territory to be annexed,
then upon
written petition under oath signed by all owners of record of the territory
sought to be annexed filed with the secretary of the Board of Trustees
requesting annexation, if the Board of Trustees deems it to be in the best
interests of the District, such territory may be annexed to the District by an
ordinance duly enacted by the Board.
(b) A petition, signed by 2/3 of the legal voters residing in the
territory
sought to be annexed and addressed to the circuit court of the county in
which the local mass transit district to which annexation is sought was
organized requesting that the territory described in the petition be
annexed to such local mass transit district, may be filed with the clerk of
that court. The clerk of the court shall thereupon present such petition to
the court which shall be not less than 20 nor more than 45 days after the
date the petition was filed. The court shall give notice of the time, place
and date of the hearing, by publication in one or more newspapers having a
general circulation within the local mass transit district and within the
territory sought to be annexed thereto, which publication shall be made at
least 15 days before the date set for the hearing.
(Source: P.A. 93-590, eff. 1-1-04.)
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(70 ILCS 3610/8.2) (from Ch. 111 2/3, par. 358.2)
Sec. 8.2.
At the hearing provided for in Section 8.1 the court shall preside and
any interested person shall be given an opportunity to be heard touching
upon the sufficiency of the petition and upon the boundaries of the
territory sought to be annexed to the local mass transit district. The
court may continue such hearing from time to time as the court
may deem necessary.
Upon the conclusion of the hearing the court shall enter an order, which
shall be filed of record in the court, finding whether the petition
conforms to the requirements of this Act and, if he so finds, describing
the territory to be considered for annexation to the local mass transit
district and directing that the question of the annexation of such
territory be submitted to the board of trustees of the local mass transit
district for final action. The clerk of the court shall transmit a
certified copy of such order to the chairman of the board of trustees of
the local mass transit district.
(Source: P.A. 83-343.)
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(70 ILCS 3610/8.3) (from Ch. 111 2/3, par. 358.3)
Sec. 8.3.
Within 20 days after receiving a copy of such order, the chairman of the
board of trustees of the local mass transit district shall call a meeting
of the board to consider the question of annexing the territory described
therein to the district. A 2/3 vote of the board is required to annex such
territory to the district and action of the board shall be by ordinance of
annexation and the vote on such ordinance shall be entered upon the records
of the district. If the vote of 2/3 of the members of the board is
favorable to annexation of such territory, the secretary of the board shall
file a certified copy of the ordinance of annexation with the court that
ordered the consideration of the question, and that ordinance shall be
filed of record in such court.
(Source: P.A. 83-343.)
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(70 ILCS 3610/8.4) (from Ch. 111 2/3, par. 358.4)
Sec. 8.4.
(Repealed).
(Source: P.A. 83-343. Repealed by P.A. 93-590, eff. 1-1-04.)
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(70 ILCS 3610/8.5) (from Ch. 111 2/3, par. 358.5)
Sec. 8.5.
In addition to any other method provided for annexation
under this Act, any territory, except property classified as farmland,
which (1) lies within the corporate limits of a municipality as defined in
this Act, (2) is contiguous to a local mass transit district organized
under this Act, and (3) is not a part of another local mass transit
district, may be annexed by the contiguous local mass transit district, by
ordinance, after a public hearing has been held thereon by the board of
trustees of the district at a location within the territory sought to be
annexed, or within 1 mile of any part of the territory sought to be annexed.
The annexing district shall cause to be published three times in a newspaper
having general circulation within the area considered for annexation, at least
30 days prior to the public hearing thereon, a notice that the local mass
transit district is considering the annexation of the territory specified. The
notice shall also state the date, time and place of the public hearing. The
annexing district shall cause to be delivered to each owner of a parcel of land
which is 5 or more acres, which land is proposed to be annexed in whole or in
part, a written notice containing the information required to be included in
the published notice. The notice shall be delivered by first class mail so that
said notice arrives 30 days in advance of the public hearing. The board of
trustees of the district shall give due consideration to all testimony. For
the purposes of this Section "property classified as farmland" shall mean
property classified as farmland for assessment purposes pursuant to the
Property Tax Code.
This Section shall not apply to any mass transit district in the State which
receives funding in whole or in part from the Regional Transportation Authority
or any of its service boards.
(Source: P.A. 88-670, eff. 12-2-94.)
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(70 ILCS 3610/8.6) Sec. 8.6. Free services; eligibility. (a) Notwithstanding any law to the contrary, no later than 60 days following the effective date of this amendatory Act of the 95th General Assembly and until subsection (b) is implemented, any fixed route public transportation services provided by, or under grant or purchase of service contracts of, every District shall be provided without charge to all senior citizens of the District aged 65 and older, under such conditions as shall be prescribed by the District.
(b) Notwithstanding any law to the contrary, no later than 180 days following the effective date of this amendatory Act of the 96th General Assembly, any fixed route public transportation services provided by, or under grant or purchase of service contracts of, every District shall be provided without charge to senior citizens aged 65 and older who meet the income eligibility limitation set forth in subsection (a-5) of Section 4 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act, under such conditions as shall be prescribed by the District. The Department on Aging shall furnish all information reasonably necessary to determine eligibility, including updated lists of individuals who are eligible for services without charge under this Section. Nothing in this Section shall relieve the District from providing reduced fares as may be required by federal law. (Source: P.A. 99-143, eff. 7-27-15.) |
(70 ILCS 3610/8.7) Sec. 8.7. Transit services for individuals with disabilities. Notwithstanding any law to the contrary, no later than 60 days following the effective date of this amendatory Act of the 95th General Assembly, all fixed route public transportation services provided by, or under grant or purchase of service contract of, any District shall be provided without charge to all persons with disabilities who meet the income eligibility limitation set forth in subsection (a-5) of Section 4 of the Senior Citizens and Persons with Disabilities Property Tax Relief Act, under such procedures as shall be prescribed by the District. The Department on Aging shall furnish all information reasonably necessary to determine eligibility, including updated lists of individuals who are eligible for services without charge under this Section.
(Source: P.A. 99-143, eff. 7-27-15.) |
(70 ILCS 3610/9) (from Ch. 111 2/3, par. 359)
Sec. 9. Discontinuance. (a) Whenever the Board of Trustees of any District shall
determine that there is no longer a public need for its transportation
services or that other adequate services are or can be made available,
and that it should terminate its existence and services, it may by
resolution so certify to the participating municipalities and counties
which created it. If the participating municipalities and counties
approve of such discontinuance, they may by ordinance or resolution, as
the case may be, authorize the District to discontinue its services and
wind up its affairs. A copy of such ordinance or resolution or both,
shall be filed with the county or municipal clerk or clerks and the
Secretary of State. After payment of all its debts and settlement of all
obligations and claims, any funds remaining after the sale and
disposition of its property shall be disposed of by payment to the
treasurer of the county or municipality which created it, or if created
by 2 or more municipalities or counties, by payment to the several
treasurers, first, to repay in whole or pro rata, funds advanced to the
authority, and the balance, if any, pro rata according to the length of
scheduled transportation route miles operated in the several
municipalities and unincorporated areas of the several counties during
the preceding calendar year.
(b) Whenever the Board of Trustees of any District created under the provisions of Section 3.1 determines that there is no longer a public need for its existence or services, it may discontinue its existence by passing an ordinance or resolution stating that the District shall cease its existence on the date stated therein or, if no date is stated therein, on the date the ordinance or resolution was passed. A certified copy of the ordinance or resolution shall be filed with the Secretary of State and with the County Clerk of each county within the boundary of the District. The funds remaining after the payment of all debts and settlement of all obligations and claims shall be paid over on a pro rata basis based on area as follows: (1) to the Treasurer of each municipality that was in | ||
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(2) to the Treasurer of each county in which any | ||
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(c) Prior to the effective date of this amendatory Act of the 98th General Assembly, if the Board of Trustees of any District created under Section 3.1 of this Act passed an ordinance or resolution intended to effect a dissolution of its existence, the discontinuation of that District is confirmed as valid and effective on the date set forth in the ordinance or resolution or, if no date is stated therein, on the date the ordinance or resolution was passed. (Source: P.A. 98-1161, eff. 6-1-15.)
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(70 ILCS 3610/10) Sec. 10. Discontinuance of the Chicago South Suburban Mass Transit District. On January 1, 2021, the Chicago South Suburban Mass Transit District is discontinued and the following shall occur: (1) After payment of all debts, settlement, | ||
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(2) Each parking lot owned by the District shall be | ||
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(3) All books, records, papers, and documents of | ||
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(Source: P.A. 102-428, eff. 1-1-22.) |