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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
COUNTIES (55 ILCS 5/) Counties Code. 55 ILCS 5/4-2003
(55 ILCS 5/4-2003) (from Ch. 34, par. 4-2003)
Sec. 4-2003. Assistants. (a) Except as provided in Section 4-2001, where
assistant State's Attorneys are
required in any county, the number of such assistants shall be determined
by the county board, and the salaries of such assistants shall be fixed by
the State's Attorney subject to budgetary limitations established by the
county board and paid out of the county treasury in quarterly annual
installments, on the order of the county board on the treasurer of said
county. Such assistant State's Attorneys are to be named by the State's
Attorney of the county, and when so appointed shall take the oath of office
in the same manner as State's Attorneys and shall be under the
supervision of the State's Attorney. (b) The State's Attorney may appoint qualified attorneys to assist as Special Assistant State's Attorneys when the public interest so requires.
(Source: P.A. 100-669, eff. 1-1-19 .)
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55 ILCS 5/4-2004
(55 ILCS 5/4-2004) (from Ch. 34, par. 4-2004)
Sec. 4-2004. Collection and disposition of fines and forfeitures. It
shall be the duty of State's attorneys to attend to the collection of all
fines and forfeitures in criminal cases, and they shall, without delay, pay
over all fines and forfeitures collected by them to the county treasurer to
be deposited into the general corporate fund of the county, except as
otherwise specifically provided by law.
(Source: P.A. 100-987, eff. 7-1-19 .)
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55 ILCS 5/4-2005
(55 ILCS 5/4-2005) (from Ch. 34, par. 4-2005)
Sec. 4-2005. Payment of salaries; disposition of fees. The salaries
of the State's attorneys, excepting that part which is to be paid out of
the State treasury as now provided for by law, and the salaries of all
Assistant State's attorneys shall be paid out of the general corporate fund
of the county treasury of the county in which the State's attorney resides,
on the order of the county board by the treasurer of the county: The fees
which are now, or may hereafter, be provided by law to be paid by the
defendant or defendants, as State's attorney's fees, shall be taxed as
costs and all fees, fines, forfeitures and penalties shall be collected by
the State's attorney, except as
otherwise specifically provided by law, and shall
be paid by him directly into the county treasury
to be deposited into the general corporate fund of the county. The county
treasurer shall receipt therefor.
(Source: P.A. 100-987, eff. 7-1-19 .)
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55 ILCS 5/4-2006
(55 ILCS 5/4-2006) (from Ch. 34, par. 4-2006)
Sec. 4-2006. Report of fees.
(a) It is hereby made the duty of all State's attorneys to report to
the circuit court at such times as the court shall determine by rule, the
payment and collection of all fees, fines, forfeitures and penalties and to
satisfy the court by voucher or otherwise, that all fees, fines,
forfeitures and penalties by them collected, except as
otherwise specifically provided by law, have been duly paid over to
the county treasurer, as required by Section 4-2005, and the
State's attorney shall have no further interest in conviction fees, fines,
forfeitures and penalties or moneys collected by virtue of such office. The
court shall note the filing of the report and fix a day certain not less
than 30 days thereafter, when objections in writing may be filed to such
report by any one or more taxpayers of the county, and when objections are
filed to such report a hearing may be had upon such report and objections
at such time and in such manner as the court may direct and after such
hearing the court may approve or disapprove of such report as justice may
require, and make all proper orders in reference thereto, and if no
objections have been filed, the court shall inspect such report and require
the State's attorney to produce evidence in proof of his having paid over
as required by law all fines and forfeitures collected by him; and if it
appears to the court that any State's attorney has failed or refused to
turn over the fines and forfeitures collected by him as required by law the
court shall at once suspend him and appoint a State's attorney pro tempore
to perform the duties of the office until such State's attorney shall have
complied with the provisions of this Division or the orders of
the court in regard thereto. The court, for the purpose of carrying out the
provisions of this Section shall have the power to examine books and papers
and to issue subpoenas to compel the appearance of persons and the
production of books and records: Provided, however, no order entered under
this Section shall be a bar to any proper proceedings against such State's
attorney and his bondsman to require him to account for moneys collected
and not paid over by him as required by law.
(b) Waiver of report of fees. The filing of the report of fees as
provided by subsection (a) of this Section may be waived by written
administrative order of the chief judge of the circuit upon written request
and affidavit of the State's attorney of a county within the circuit that
all fines, fees, forfeitures, and restitution are collected by the clerk of
the circuit court and that none of those funds pass through the office of
the State's attorney.
(Source: P.A. 100-987, eff. 7-1-19 .)
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55 ILCS 5/Div. 4-3
(55 ILCS 5/Div. 4-3 heading)
Division 4-3.
Cook County State's Attorney - Compensation
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55 ILCS 5/4-3001
(55 ILCS 5/4-3001) (from Ch. 34, par. 4-3001)
Sec. 4-3001. State's attorney; assistants.
(a) The State's Attorney of Cook County shall be paid an annual salary of
$75,000 until December 31, 1988, $90,000 until November 30, 1990, $100,000
until June 30, 1994, and $112,124 thereafter or as set by the Compensation
Review Board, whichever is greater.
Such sums shall be in full payment for all services rendered by him.
Until July 1, 2011, the State shall furnish from the State treasury 66 2/3% of such salary in
effect on December 31, 1988 and 100% of the increases in salary taking effect
after December 31, 1988. Beginning on July 1, 2011, the Department of Revenue shall furnish from State funds appropriated to it out of the Personal Property Tax Replacement Fund or the General Revenue Fund for that purpose 66 2/3% of such salary in effect on December 31, 1988 and 100% of the increases in salary taking effect after December 31, 1988. Cook County shall furnish 33 1/3% of such salary
in effect on December 31, 1988. The State's Attorney of Cook County may not
engage in the private practice of law.
(b) If Cook County chooses to participate in the subsidy program described
in this subsection (b), 24 assistant state's attorneys shall be appointed for
the prosecution of alcohol-related traffic offenses. Cook County shall
annually receive a subsidy for the payment of the salaries and benefits of
these assistant state's attorneys from State funds appropriated to the Department of Revenue out of the Personal Property Tax Replacement Fund or the General Revenue Fund for distribution to Cook County
for that purpose. The amount of the subsidy shall equal $50,000 per assistant
state's attorney appointed under this subsection, adjusted for inflation each
July 1 using the Consumer Price Index of the Bureau of Labor Statistics of the
U.S. Department of Labor. If in any year the amount appropriated for the
purposes of this subsection (b) is insufficient, the annual subsidy shall be
reduced accordingly.
When and if Cook County chooses to participate in the subsidy program
described in this subsection (b), the number of assistant state's attorneys
who are prosecuting alcohol-related traffic offenses must increase by 24.
These appointed assistant state's attorneys shall be in addition to any other
assistant state's attorneys assigned to those cases on the effective date of
this amendatory Act of the 91st General Assembly, and may not replace those
assistant state's attorneys. Cook County assistant state's attorneys appointed
and subsidized by this subsection (b) may also prosecute other types of
misdemeanor cases at the direction of the Cook County State's Attorney.
(Source: P.A. 97-72, eff. 7-1-11.)
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55 ILCS 5/4-3002
(55 ILCS 5/4-3002) (from Ch. 34, par. 4-3002)
Sec. 4-3002.
Manner of payment.
The compensation to the
State's attorney shall be paid in installments by the county
clerk, at the end of each half month by drawing a warrant in
favor of the State's attorney on the county treasurer who shall
pay the same on presentation properly endorsed. No warrant shall
be drawn or money paid to the State's attorney, unless he shall
have made for the preceding fiscal quarter a report to the county
commissioners and paid into the county treasury all fees collected
by him as State's attorney for the fiscal quarter.
(Source: P.A. 86-962.)
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55 ILCS 5/Div. 4-4
(55 ILCS 5/Div. 4-4 heading)
Division 4-4.
County Clerk Fees - First
and Second Class Counties
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55 ILCS 5/4-4001 (55 ILCS 5/4-4001) (from Ch. 34, par. 4-4001) Sec. 4-4001. County clerks; counties of first and second class. The fees of the county clerk in counties of the first and second class, except when increased by county ordinance pursuant to the provisions of this Section, shall be: For each official copy of any process, file, record | | or other instrument of and pertaining to his office, 50¢ for each 100 words, and $1 additional for certifying and sealing the same.
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| For filing any paper not herein otherwise provided
| | for, $1, except that no fee shall be charged for filing a Statement of economic interest pursuant to the Illinois Governmental Ethics Act or reports made pursuant to Article 9 of the Election Code.
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| For issuance of fireworks permits, $2.
For issuance of liquor licenses, $5.
For filing and recording of the appointment and oath
| | of each public official, $3.
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| For officially certifying and sealing each copy of
| | any process, file, record or other instrument of and pertaining to his office, $1.
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| For swearing any person to an affidavit, $1.
For issuing each license in all matters except where
| | the fee for the issuance thereof is otherwise fixed, $4.
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| For issuing each civil union or marriage license, the
| | certificate thereof, and for recording the same, including the recording of the parent's or guardian's consent where indicated, a fee to be determined by the county board of the county, not to exceed $75, which shall be the same, whether for a civil union or marriage license. $5 from all civil union and marriage license fees shall be remitted by the clerk to the State Treasurer for deposit into the Domestic Violence Fund.
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| For taking and certifying acknowledgments to any
| | instrument, except where herein otherwise provided for, $1.
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| For issuing each certificate of appointment or
| | commission, the fee for which is not otherwise fixed by law, $1.
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| For cancelling tax sale and issuing and sealing
| | certificates of redemption, $3.
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| For issuing order to county treasurer for redemption
| | For trying and sealing weights and measures by county
| | standard, together with all actual expenses in connection therewith, $1.
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| For services in case of estrays, $2.
The following fees shall be allowed for services
| | attending the sale of land for taxes, and shall be charged as costs against the delinquent property and be collected with the taxes thereon:
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| For services in attending the tax sale and issuing
| | certificate of sale and sealing the same, for each tract or town lot sold, $4.
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| For making list of delinquent lands and town lots
| | sold, to be filed with the Comptroller, for each tract or town lot sold, 10¢.
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| The county board of any county of the first or second class may by ordinance authorize the county clerk to impose an additional $2 charge for certified copies of vital records as defined in Section 1 of the Vital Records Act, for the purpose of developing, maintaining, and improving technology in the office of the County Clerk.
The foregoing fees allowed by this Section are the maximum fees that may be collected from any officer, agency, department or other instrumentality of the State. The county board may, however, by ordinance, increase the fees allowed by this Section and the indexing and filing of assumed name certificate fees allowed by Section 3 of the Assumed Business Name Act and collect such increased fees from all persons and entities other than officers, agencies, departments and other instrumentalities of the State if the increase is justified by an acceptable cost study showing that the fees allowed by these Sections are not sufficient to cover the cost of providing the service.
A Statement of the costs of providing each service, program and activity shall be prepared by the county board. All supporting documents shall be public record and subject to public examination and audit. All direct and indirect costs, as defined in the United States Office of Management and Budget Circular A-87, may be included in the determination of the costs of each service, program and activity.
The county clerk in all cases may demand and receive the payment of all fees for services in advance so far as the same can be ascertained.
The county board of any county of the first or second class may by ordinance authorize the county treasurer to establish a special fund for deposit of the additional charge. Moneys in the special fund shall be used solely to provide the equipment, material and necessary expenses incurred to help defray the cost of implementing and maintaining such document storage system.
(Source: P.A. 102-160, eff. 6-5-23 (See Section 91 of P.A. 103-562 for effective date of P.A. 102-160).)
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55 ILCS 5/Div. 4-5
(55 ILCS 5/Div. 4-5 heading)
Division 4-5.
Sheriff's Fees - First
and Second Class Counties
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55 ILCS 5/4-5001
(55 ILCS 5/4-5001) (from Ch. 34, par. 4-5001)
Sec. 4-5001. Sheriffs; counties of first and second class. The fees of
sheriffs in counties of the first and second class, except when increased
by county ordinance under this Section, shall be as follows:
For serving or attempting to serve summons on each defendant
in each county, $10.
For serving or attempting to serve an order or judgment granting injunctive
relief in each county, $10.
For serving or attempting to serve each garnishee in each county, $10.
For serving or attempting to serve an order for replevin in each county,
$10.
For serving or attempting to serve an order for attachment on each
defendant in each county, $10.
For serving or attempting to serve a warrant of arrest, $8, to be paid
upon conviction.
For returning a defendant from outside the State of Illinois, upon
conviction, the court shall assess, as court costs, the cost of returning a
defendant to the jurisdiction.
For serving or attempting to serve a subpoena on each
witness, in each county, $10.
For advertising property for sale, $5.
For returning each process, in each county, $5.
Mileage for each mile of necessary travel to serve any such
process as Stated above, calculating from the place of holding court to
the place of residence of the defendant, or witness, 50¢ each way.
For summoning each juror, $3 with 30¢ mileage each way in all counties.
For serving or attempting to serve notice of judgments or levying to
enforce a judgment, $3 with 50¢ mileage each way in all counties.
For taking possession of and removing property levied on, the officer
shall be allowed to tax the actual cost of such possession or removal.
For feeding each prisoner, such compensation to cover the actual cost
as may be fixed by the county board, but such compensation shall not be
considered a part of the fees of the office.
For attending before a court with prisoner, on an order for habeas
corpus, in each county, $10 per day.
For attending before a court with a prisoner in any criminal
proceeding, in each county, $10 per day.
For each mile of necessary travel in taking such prisoner before the
court as stated above, 15¢ a mile each way.
For serving or attempting to serve an order or judgment for the
possession of real estate in an action of ejectment or in any other action,
or for restitution in an eviction action without aid,
$10 and when aid is necessary, the sheriff shall be allowed to tax in
addition the actual costs thereof, and for each mile of necessary travel,
50¢ each way.
For executing and acknowledging a deed of sale of real estate, in
counties of first class, $4; second class, $4.
For preparing, executing and acknowledging a deed on redemption from
a court sale of real estate in counties of first class, $5; second
class, $5.
For making certificates of sale, and making and filing duplicate, in
counties of first class, $3; in counties of the second class, $3.
For making certificate of redemption, $3.
For certificate of levy and filing, $3, and the fee for recording
shall be advanced by the judgment creditor and charged as costs.
For taking all civil bonds on legal process in counties of
first class,
$1; in second class, $1.
For executing copies in criminal cases, $4 and mileage for each mile
of necessary travel, 20¢ each way.
For executing requisitions from other states, $5.
For conveying each prisoner from the prisoner's own county to the jail
of another county, or from another county to the jail of the prisoner's county,
per mile, for going, only, 30¢.
For conveying persons to the penitentiary, reformatories, Illinois
State Training School for Boys, Illinois State Training School for Girls
and Reception Centers, the following fees, payable out of the State treasury. For each person who is conveyed, 35¢ per mile in going only to
the penitentiary, reformatory, Illinois State Training School for Boys,
Illinois State Training School for Girls and Reception Centers, from the
place of conviction.
The fees provided for transporting persons to the penitentiary,
reformatories, Illinois State Training School for Boys, Illinois State
Training School for Girls and Reception Centers shall be paid for each
trip so made. Mileage as used in this Section means the shortest
practical route, between the place from which the person is to be
transported, to the penitentiary, reformatories, Illinois State Training
School for Boys, Illinois State Training School for Girls and Reception
Centers and all fees per mile shall be computed on such basis.
For conveying any person to or from any of the charitable
institutions of the State, when properly committed by competent
authority, when one person is conveyed, 35¢ per mile; when two persons
are conveyed at the same time, 35¢ per mile for the first person and 20¢
per mile for the second person; and 10¢ per mile for each additional person.
For conveying a person from the penitentiary to the county jail when
required by law, 35¢ per mile.
For attending Supreme Court, $10 per day.
In addition to the above fees there shall be allowed to the sheriff a fee
of $600 for the sale of real estate which is made by virtue of
any judgment of a court, except that in the case of a sale of unimproved
real estate which sells for $10,000 or less, the fee shall be $150.
In addition to this fee and all other fees provided by this Section, there
shall be allowed to the sheriff a fee in accordance with the following
schedule for the sale of personal estate which is made by virtue of any
judgment of a court:
For judgments up to $1,000, $75;
For judgments from $1,001 to $15,000, $150;
For judgments over $15,000, $300.
The foregoing fees allowed by this Section are the maximum fees that
may be collected from any officer, agency, department or other
instrumentality of the State. The county board may, however, by ordinance,
increase the fees allowed by this Section and collect those increased fees
from all persons and entities other than officers, agencies, departments
and other instrumentalities of the State if the increase is justified by an
acceptable cost study showing that the fees allowed by this Section are not
sufficient to cover the costs of providing the service. A statement of the
costs of providing each service, program and activity shall be prepared by
the county board. All supporting documents shall be public records and
subject to public examination and audit. All direct and indirect costs, as
defined in the United States Office of Management and Budget Circular A-87,
may be included in the determination of the costs of each service,
program and activity.
In all cases where the judgment is settled by the parties, replevied,
stopped by injunction or paid, or where the property levied upon is not
actually sold, the sheriff shall be allowed his fee for levying and
mileage, together with half the fee for all money collected by him which he
would be entitled to if the same was made by sale to enforce the judgment.
In no case shall the fee exceed the amount of money arising from the sale.
The fee requirements of this Section do not apply to police departments
or other law enforcement agencies. For the purposes of this Section, "law
enforcement agency" means an agency of the State or unit of local government
which is vested by law or ordinance with the duty to maintain public order
and to enforce criminal laws.
(Source: P.A. 100-173, eff. 1-1-18; 100-863, eff. 8-14-18; 101-652, eff. 1-1-23 .)
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55 ILCS 5/Div. 4-6
(55 ILCS 5/Div. 4-6 heading)
Division 4-6.
County Officers' Salaries
in Counties of Less than 2,000,000 Inhabitants
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55 ILCS 5/4-6001 (55 ILCS 5/4-6001) (from Ch. 34, par. 4-6001) Sec. 4-6001. Officers in counties of less than 2,000,000. (a) In all counties of less than 2,000,000 inhabitants, the compensation of Coroners, County Treasurers, County Clerks, Recorders and Auditors shall be determined under this Section. The County Board in those counties shall fix the amount of the necessary clerk hire, stationery, fuel and other expenses of those officers. The compensation of those officers shall be separate from the necessary clerk hire, stationery, fuel and other expenses, and such compensation (except for coroners in those counties with less than 2,000,000 population in which the coroner's compensation is set in accordance with Section 4-6002) shall be fixed within the following limits: To each such officer in counties containing less than 14,000 inhabitants, not less than $13,500 per annum. To each such officer in counties containing 14,000 or more inhabitants, but less than 30,000 inhabitants, not less than $14,500 per annum. To each such officer in counties containing 30,000 or more inhabitants but less than 60,000 inhabitants, not less than $15,000 per annum. To each such officer in counties containing 60,000 or more inhabitants but less than 100,000 inhabitants, not less than $15,000 per annum. To each such officer in counties containing 100,000 or more inhabitants but less than 200,000 inhabitants, not less than $16,500 per annum. To each such officer in counties containing 200,000 or more inhabitants but less than 300,000 inhabitants, not less than $18,000 per annum. To each such officer in counties containing 300,000 or more inhabitants but less than 2,000,000 inhabitants, not less than $20,000 per annum. (b) Those officers beginning a term of office before December 1, 1990 shall be compensated at the rate of their base salary. "Base salary" is the compensation paid for each of those offices, respectively, before July 1, 1989. (c) Those officers beginning a term of office on or after December 1, 1990 shall be compensated as follows: (1) Beginning December 1, 1990, base salary plus at | | (2) Beginning December 1, 1991, base salary plus at
| | (3) Beginning December 1, 1992, base salary plus at
| | (4) Beginning December 1, 1993, base salary plus at
| | least 12% of base salary.
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| (d) In addition to but separate and apart from the compensation provided in this Section, the county clerk of each county, the recorder of each county, and the chief clerk of each county board of election commissioners shall receive an award as follows:
(1) $4,500 per year after January 1, 1998;
(2) $5,500 per year after January 1, 1999; and
(3) $6,500 per year after January 1, 2000.
The total amount required for such awards each year shall be appropriated by the General Assembly to the State Board of Elections which shall distribute the awards in annual lump sum payments to the several county clerks, recorders, and chief election clerks. Beginning December 1, 1990, this annual award, and any other award or stipend paid out of State funds to county officers, shall not affect any other compensation provided by law to be paid to county officers.
For State fiscal years beginning on or after July 1, 2024, the State Board of Elections shall remit to each county the amount required for the stipend under this subsection. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend as required by this subsection within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the recipient's base compensation and must be remitted to the recipient in addition to the recipient's annual salary or compensation. Beginning July 1, 2024, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend under this subsection.
(e) Beginning December 1, 1990, no county board may reduce or otherwise impair the compensation payable from county funds to a county officer if the reduction or impairment is the result of the county officer receiving an award or stipend payable from State funds.
(f) The compensation, necessary clerk hire, stationery, fuel and other expenses of the county auditor, as fixed by the county board, shall be paid by the county.
(g) The population of all counties for the purpose of fixing compensation, as herein provided, shall be based upon the last Federal census immediately previous to the election of the officer in question in each county.
(h) With respect to an auditor who takes office on or after the effective date of this amendatory Act of the 95th General Assembly, the auditor shall receive an annual stipend of $6,500 per year. The General Assembly shall appropriate the total amount required for the stipend each year from the Personal Property Tax Replacement Fund to the Department of Revenue, and the Department of Revenue shall distribute the awards in an annual lump sum payment to each county auditor. The stipend shall be in addition to, but separate and apart from, the compensation provided in this Section. No county board may reduce or otherwise impair the compensation payable from county funds to the auditor if the reduction or impairment is the result of the auditor receiving an award or stipend pursuant to this subsection.
Except as provided under subsection (d), for State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the stipend under this Section. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to the auditor within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the auditor's base compensation and must be remitted to the auditor in addition to the auditor's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend under this Section.
(Source: P.A. 103-318, eff. 7-28-23; 103-607, eff. 7-1-24.)
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55 ILCS 5/4-6002 (55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002) Sec. 4-6002. Coroners in counties of less than 2,000,000. (a) The County Board, in all counties of less than 2,000,000 inhabitants, shall fix the compensation of Coroners within the limitations fixed by this Division, and shall appropriate for their necessary clerk hire, stationery, fuel, supplies, and other expenses. The compensation of the Coroner shall be fixed separately from his necessary clerk hire, stationery, fuel and other expenses, and such compensation shall be fixed within the following limits: To each Coroner in counties containing less than 5,000 inhabitants, not less than $4,500 per annum. To each Coroner in counties containing 5,000 or more inhabitants but less than 14,000 inhabitants, not less than $6,000 per annum. To each Coroner in counties containing 14,000 or more inhabitants, but less than 30,000 inhabitants, not less than $9,000 per annum. To each Coroner in counties containing 30,000 or more inhabitants, but less than 60,000 inhabitants, not less than $14,000 per annum. To each Coroner in counties containing 60,000 or more inhabitants, but less than 100,000 inhabitants, not less than $15,000 per annum. To each Coroner in counties containing 100,000 or more inhabitants, but less than 200,000 inhabitants, not less than $16,500 per annum. To each Coroner in counties containing 200,000 or more inhabitants, but less than 300,000 inhabitants, not less than $18,000 per annum. To each Coroner in counties containing 300,000 or more inhabitants, but less than 2,000,000 inhabitants, not less than $20,000 per annum. The population of all counties for the purpose of fixing compensation, as herein provided, shall be based upon the last Federal census immediately previous to the election of the Coroner in question in each county. This Section does not apply to a county which has abolished the elective office of coroner. (b) Those coroners beginning a term of office on or after December 1, 1990 shall be compensated as follows: (1) Beginning December 1, 1990, base salary plus at | | (2) Beginning December 1, 1991, base salary plus at
| | (3) Beginning December 1, 1992, base salary plus at
| | (4) Beginning December 1, 1993, base salary plus at
| | least 12% of base salary.
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| "Base salary", as used in this subsection (b), means the salary in effect before July 1, 1989.
(c) In addition to, but separate and apart from, the compensation provided in this Section, subject to appropriation, the coroner of each county shall receive an annual stipend of $6,500 to be paid by the Illinois Department of Revenue out of the Personal Property Tax Replacement Fund if his or her term begins on or after December 1, 2000.
For State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the stipend under this subsection. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to the coroner within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the coroner's base compensation and must be remitted to the coroner in addition to the coroner's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend received under this subsection.
(Source: P.A. 103-318, eff. 7-28-23.)
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55 ILCS 5/4-6003
(55 ILCS 5/4-6003) (from Ch. 34, par. 4-6003)
Sec. 4-6003.
Compensation of sheriffs for certain expenses in counties
of less than 2,000,000.
(a) The County Board, in all counties of less than 2,000,000 inhabitants,
shall fix the compensation of sheriffs, with the amount of their necessary
clerk hire, stationery, fuel and other expenses. The county shall supply the
sheriff with all necessary uniforms, guns and ammunition. The compensation
of each such officer shall be fixed separately from his necessary clerk hire,
stationery, fuel and other expenses. Beginning immediately, no county with
a population under 2,000,000 may reduce the rate of compensation of its sheriff
below the rate of compensation that it was actually paying to its sheriff on
January 1, 2002 or the effective date of this amendatory Act of the 92nd
General Assembly, whichever is greater.
(b) In addition to the requirement of subsection (a), the rate of
compensation payable to the sheriff by the county shall not be less than the
following:
To each such sheriff in counties containing less than 10,000
inhabitants, not less than $27,000 per annum.
To each such sheriff in counties containing 10,000 or more inhabitants but
less than 20,000 inhabitants, not less than $31,000 per annum.
To each such sheriff in counties containing 20,000 or more inhabitants but
less than 30,000 inhabitants, not less than $34,000 per annum.
To each such sheriff in counties containing 30,000 or more inhabitants but
less than 60,000 inhabitants, not less than $37,000 per annum.
To each such sheriff in counties containing 60,000 or more inhabitants but
less than 100,000 inhabitants, not less than $40,000 per annum.
To each such sheriff in counties containing 100,000 or more inhabitants but
less than 2,000,000 inhabitants, not less than $43,000 per
annum.
The population of each county for the purpose of fixing compensation as
herein provided, shall be based upon the last federal census immediately
previous to the election of the sheriff in question in such county.
(c) (Blank).
(d) In addition to the salary provided for in subsections (a), (b), and
(c), beginning December 1, 1998, subject to appropriation, each sheriff, for his or her
additional duties imposed by other statutes or laws, shall receive an
annual stipend to be paid by the Illinois Department of Revenue out of the Personal Property Tax Replacement Fund in the amount of $6,500.
For State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the stipend under this subsection. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the stipend to the sheriff within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the sheriff's base compensation and must be remitted to the sheriff in addition to the sheriff's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the stipend received under this subsection. (e) No county board may reduce or otherwise impair the compensation
payable from county funds to a sheriff if the reduction or impairment is
the result of the sheriff receiving an award or stipend payable from State
funds.
(Source: P.A. 103-318, eff. 7-28-23.)
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55 ILCS 5/4-6004
(55 ILCS 5/4-6004) (from Ch. 34, par. 4-6004)
Sec. 4-6004.
Services of county collector as receiver.
No fees
shall be paid to any county collector for services as a receiver in a tax
foreclosure suit in addition to the regular salary or fees paid to such
county collector.
(Source: P.A. 86-962.)
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55 ILCS 5/Div. 4-7
(55 ILCS 5/Div. 4-7 heading)
Division 4-7.
Coroner's Fees
|
55 ILCS 5/4-7001 (55 ILCS 5/4-7001) Sec. 4-7001. Coroner's fees. The fees of the coroner's office shall be as follows: 1. For a copy of a transcript of sworn testimony: | | 2. For a copy of an autopsy report (if not included
| | 3. For a copy of the verdict of a coroner's jury:
| | 4. For a copy of a toxicology report: $25.00.
5. For a print of or an electronic file containing a
| | picture obtained by the coroner: actual cost or $3.00, whichever is greater.
|
| 6. For each copy of miscellaneous reports, including
| | artist's drawings but not including police reports: actual cost or $25.00, whichever is greater.
|
| 7. For a coroner's or medical examiner's permit to
| | cremate a dead human body: $100. The coroner may waive, at his or her discretion, the permit fee if the coroner determines that the person is indigent and unable to pay the permit fee or under other special circumstances.
|
| 8. Except in a county with a population over
| | 3,000,000, on and after January 1, 2024, for a certified copy of a transcript of sworn testimony of a coroner's inquest made by written request declaring the request is for research or genealogy purposes: $15.00 for the entire transcript. A request shall be deemed a proper request for purpose of research or genealogy if the requested inquest occurred not less than 20 years prior to the date of the written request. The transcript shall be stamped with the words "FOR GENEALOGY OR RESEARCH PURPOSES ONLY".
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| All of which fees shall be certified by the court; in the case of inmates of any State charitable or penal institution, the fees shall be paid by the operating department or commission, out of the State Treasury. The coroner shall file his or her claim in probate for his or her fees and he or she shall render assistance to the State's Attorney in the collection of such fees out of the estate of the deceased. In counties of less than 1,000,000 population, the State's Attorney shall collect such fees out of the estate of the deceased.
Except in a county with a population over 3,000,000, on and after January 1, 2024, the coroner may waive, at his or her discretion, any fees under this Section if the coroner determines that the person is indigent and unable to pay the fee or under other special circumstances as determined by the coroner.
Except as otherwise provided in this Section, whenever the coroner is required by law to perform any of the duties of the office of the sheriff, the coroner is entitled to the like fees and compensation as are allowed by law to the sheriff for the performance of similar services.
Except as otherwise provided in this Section, whenever the coroner of any county is required to travel in the performance of his or her duties, he or she shall receive the same mileage fees as are authorized for the sheriff of such county.
All fees under this Section collected by or on behalf of the coroner's office shall be paid over to the county treasurer and deposited into a special account in the county treasury. Moneys in the special account shall be used solely for the purchase of electronic and forensic identification equipment or other related supplies and the operating expenses of the coroner's office.
The changes made by Public Act 103-73 do not apply retroactively.
(Source: P.A. 103-29, eff. 7-1-23; 103-73, eff. 1-1-24; 103-605, eff. 7-1-24.)
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55 ILCS 5/Div. 4-8
(55 ILCS 5/Div. 4-8 heading)
Division 4-8. Officers' Salaries in Cook County
(Source: P.A. 96-328, eff. 8-11-09.) |
55 ILCS 5/4-8002
(55 ILCS 5/4-8002) (from Ch. 34, par. 4-8002)
Sec. 4-8002. Additional compensation of sheriff and recorder.
(a) In addition
to any salary otherwise provided by law, beginning December 1, 1998, subject to appropriation, the
sheriff of Cook County for his or her additional duties imposed by other
statutes or laws shall
receive an annual stipend to be paid by the Illinois Department of Revenue out of the Personal Property Tax Replacement Fund in the
amount of $6,500. The county board shall not reduce or otherwise impair the
compensation payable from county funds to the sheriff if the reduction or
impairment is the result of the sheriff receiving a stipend payable from
State funds.
For State fiscal years beginning on or after July 1, 2023, the Department shall remit to each county the amount required for the additional compensation under this Section. That money shall be deposited by the county treasurer into a fund dedicated for that purpose. The county payroll clerk shall pay the additional compensation to the sheriff within 10 business days after those funds are deposited into the county fund. The stipend shall not be considered part of the sheriff's base compensation and must be remitted to the sheriff in addition to the sheriff's annual salary or compensation. Beginning July 1, 2023, the county shall be responsible for the State and federal income tax reporting and withholding as well as the employer contributions under the Illinois Pension Code on the compensation received from the Department under this Section. (b) In addition to any salary otherwise provided by law, beginning
December 1, 2000, subject to appropriation, the recorder of deeds of Cook County for his or her
additional
duties imposed by law shall receive an annual stipend to be paid by the State
in an amount equal to the stipend paid to each recorder in other counties under
subsection (d) of Section 4-6001 of this Code. The county board may not reduce
or otherwise impair the compensation
payable from county funds to the recorder of deeds if the reduction or
impairment is the result of the recorder of deeds receiving a stipend payable
from State funds.
(Source: P.A. 103-318, eff. 7-28-23.)
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55 ILCS 5/Div. 4-9
(55 ILCS 5/Div. 4-9 heading)
Division 4-9.
County Commissioners' Salaries
|
55 ILCS 5/4-9001
(55 ILCS 5/4-9001) (from Ch. 34, par. 4-9001)
Sec. 4-9001.
County Commissioners.
County commissioners shall receive
an annual salary to be fixed by the county board, which salary is in full
for all duties performed in any capacity as a member of the county board.
In addition, the county commissioners of counties organized under Division
2-4 shall not receive an annual salary that is greater than the annual
salary paid to the county clerk of that county. County commissioners are
also entitled to travel and expense allowances as determined by the county
board. All are to be paid out of the county treasury.
No per diem or travel or other expenses for transacting county
business, other than board meetings, may be paid except upon the
filing with the county board of a report stating the nature of
such business. Such report shall appear on the minutes of the
meeting of the county board at which such per diem and expenses
are approved.
(Source: P.A. 86-962; 86-1252.)
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55 ILCS 5/Div. 4-10
(55 ILCS 5/Div. 4-10 heading)
Division 4-10.
County Board Members' Salaries
|
55 ILCS 5/4-10001
(55 ILCS 5/4-10001) (from Ch. 34, par. 4-10001)
Sec. 4-10001.
County board members.
County board members elected pursuant
to Division 2-3 shall receive such compensation as is fixed by the county
board in accordance with the method of compensation selected by the county
board. Such compensation shall be set before the general election at which
county board members are elected. The chairman of the county board shall
receive such additional compensation as determined by the county board in
reapportioning the county.
County board members and the chairman of the county board are also
entitled to travel and expense allowances as determined by the county
board.
(Source: P.A. 86-962.)
|
55 ILCS 5/Div. 4-11
(55 ILCS 5/Div. 4-11 heading)
Division 4-11.
Jurors' Compensation
|
55 ILCS 5/4-11001
(55 ILCS 5/4-11001) (from Ch. 34, par. 4-11001)
(Text of Section WITH the changes made by P.A. 98-1132, which has been held unconstitutional)
Sec. 4-11001. Juror fees. Each county
shall pay to grand and petit jurors for their services
in attending courts the sums of $25 for the first day and thereafter $50 for each day of necessary attendance, or such higher amount as may be fixed by
the county board.
If a judge so orders, a juror
shall also receive reimbursement for the actual cost of day care incurred by
the juror during his or her service on a jury.
The juror fees for service and day care shall be paid out
of the county treasury.
The clerk of the court shall
furnish to each juror without fee whenever he is discharged a certificate
of the number of days' attendance at court, and upon presentation thereof
to the county treasurer, he shall pay to the juror the sum
provided for his service.
Any juror may elect to waive the fee paid for service, transportation, or day care, or any combination thereof. (Source: P.A. 97-840, eff. 1-1-13; 98-1132, eff. 6-1-15.)
(Text of Section WITHOUT the changes made by P.A. 98-1132, which has been held unconstitutional)
Sec. 4-11001. Juror fees. Each county
shall pay to grand and petit jurors for their services
in attending courts the sum of $4 for each day of necessary attendance at
such courts as jurors in counties of the first class, the sum of $5 for
each day in counties of the second class, and the sum of $10 for each
day in counties of the third class, or such higher amount as may be fixed by
the county board.
In addition, jurors shall receive such travel expense as
may be determined by the county board, provided that jurors in
counties of the first class and second class shall receive at
least 10 cents per mile for their travel expense.
Mileage shall be allowed for travel during a juror's term as well as for
travel at the opening and closing of his term.
If a judge so orders, a juror
shall also receive reimbursement for the actual cost of day care incurred by
the juror during his or her service on a jury.
The juror fees for service, transportation, and day care shall be paid out
of the county treasury.
The clerk of the court shall
furnish to each juror without fee whenever he is discharged a certificate
of the number of days' attendance at court, and upon presentation thereof
to the county treasurer, he shall pay to the juror the sum
provided for his service.
Any juror may elect to waive the fee paid for service, transportation, or day care, or any combination thereof. (Source: P.A. 97-840, eff. 1-1-13.) |
55 ILCS 5/4-11001.5 (55 ILCS 5/4-11001.5) (Section scheduled to be repealed on January 1, 2026) Sec. 4-11001.5. Lake County Children's Advocacy Center Pilot Program. (a) The Lake County Children's Advocacy Center Pilot Program is established. Under the Pilot Program, any grand juror or petit juror in Lake County may elect to have his or her juror fees earned under Section 4-11001 of this Code to be donated to the Lake County Children's Advocacy Center, a division of the Lake County State's Attorney's office. (b) On or before January 1, 2017, the Lake County board shall adopt, by ordinance or resolution, rules and policies governing and effectuating the ability of jurors to donate their juror fees to the Lake County Children's Advocacy Center beginning January 1, 2017 and ending December 31, 2018. At a minimum, the rules and policies must provide: (1) for a form that a juror may fill out to elect to | | donate his or her juror fees. The form must contain a statement, in at least 14-point bold type, that donation of juror fees is optional;
|
| (2) that all monies donated by jurors shall be
| | transferred by the county to the Lake County Children's Advocacy Center at the same time a juror is paid under Section 4-11001 of this Code who did not elect to donate his or her juror fees; and
|
| (3) that all juror fees donated under this Section
| | shall be used exclusively for the operation of Lake County Children's Advocacy Center.
|
| The Lake County board shall adopt an ordinance or resolution reestablishing the rules and policies previously adopted under this subsection allowing a juror to donate his or her juror fees to the Lake County Children's Advocacy Center through December 31, 2021.
(c) The following information shall be reported to the General Assembly and the Governor by the Lake County board after each calendar year of the Pilot Program on or before March 31, 2018, March 31, 2019, July 1, 2020, and July 1, 2021:
(1) the number of grand and petit jurors who earned
| | fees under Section 4-11001 of this Code during the previous calendar year;
|
| (2) the number of grand and petit jurors who donated
| | fees under this Section during the previous calendar year;
|
| (3) the amount of donated fees under this Section
| | during the previous calendar year;
|
| (4) how the monies donated in the previous calendar
| | year were used by the Lake County Children's Advocacy Center; and
|
| (5) how much cost there was incurred by Lake County
| | and the Lake County State's Attorney's office in the previous calendar year in implementing the Pilot Program.
|
| (d) This Section is repealed on January 1, 2026.
(Source: P.A. 102-671, eff. 11-30-21; 103-563, eff. 11-17-23.)
|
55 ILCS 5/4-11002
(55 ILCS 5/4-11002) (from Ch. 34, par. 4-11002)
Sec. 4-11002. Juror's fees on inquest. The fees of each juror
attending an inquest shall be fixed by the county board at a sum not to
exceed $10 per inquest and not to exceed $40 per day, payable out of the
county treasury, upon the certificate of the coroner or acting coroner of
the county wherein the inquest was held. Any juror may elect to waive the fees paid for attending an inquest.
(Source: P.A. 97-840, eff. 1-1-13.)
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55 ILCS 5/Div. 4-12
(55 ILCS 5/Div. 4-12 heading)
Division 4-12.
Fees of Sheriff, Recorder and Clerk
in Third Class Counties
|
55 ILCS 5/4-12001
(55 ILCS 5/4-12001) (from Ch. 34, par. 4-12001)
Sec. 4-12001. Fees of sheriff in third class counties. The officers herein named, in counties of the third class,
shall be entitled to receive the fees herein specified, for the services
mentioned and such other fees as may be provided by law for such other
services not herein designated.
Fees for Sheriff
For serving or attempting to serve any summons on each defendant, $35.
For serving or attempting to serve each alias summons or other process
mileage will be charged as hereinafter provided when the address for
service differs from the address for service on the original summons or
other process.
For serving or attempting to serve all other process, on each defendant, $35.
For serving or attempting to serve a subpoena on each witness, $35.
For serving or attempting to serve each warrant, $35.
For serving or attempting to serve each garnishee, $35.
For summoning each juror, $10.
For serving or attempting to serve each order or judgment for replevin, $35.
For serving or attempting to serve an order for attachment, on each
defendant, $35.
For serving or attempting to serve an order or judgment for the
possession of real estate in an action of ejectment or in any other action,
or for restitution in an eviction action, without
aid, $35, and when aid is necessary, the sheriff shall be allowed to tax in
addition the actual costs thereof.
For serving or attempting to serve notice of judgment, $35.
For levying to satisfy an order in an action for attachment, $25.
For executing order of court to seize personal property, $25.
For making certificate of levy on real estate and filing or recording
same, $8, and the fee for filing or recording shall be advanced by the
plaintiff in attachment or by the judgment creditor and taxed as costs.
For taking possession of or removing property levied on, the sheriff
shall be allowed to tax the necessary actual costs of such possession or
removal.
For advertising property for sale, $20.
For making certificate of sale and making and filing duplicate for
record, $15, and the fee for recording same shall be advanced by the
judgment creditor and taxed as costs.
For preparing, executing and acknowledging deed on redemption from a
court sale of real estate, $15; for preparing, executing and
acknowledging all other deeds on sale of real estate, $10.
For making and filing certificate of redemption, $15, and the fee
for recording same shall be advanced by party making the redemption and
taxed as costs.
For making and filing certificate of redemption from a court sale,
$11, and the fee for recording same shall be advanced by the party
making the redemption and taxed as costs.
For taking all bonds on legal process, $10.
For returning each process, $15.
Mileage for service or attempted service of all process is a $10 flat fee.
For attending before a court with a prisoner on an order for habeas
corpus, $9 per day.
For executing requisitions from other States, $13.
For conveying each prisoner from the prisoner's county to the jail of
another county, per mile for going only, 25¢.
For committing to or discharging each prisoner from jail, $3.
For feeding each prisoner, such compensation to cover actual costs as
may be fixed by the county board, but such compensation shall not be
considered a part of the fees of the office.
For committing each prisoner to jail under the laws of the United
States, to be paid by the marshal or other person requiring his
confinement, $3.
For feeding such prisoners per day, $3, to be paid by the marshal or
other person requiring the prisoner's confinement.
For discharging such prisoners, $3.
For conveying persons to the penitentiary, reformatories, Illinois
State Training School for Boys, Illinois State Training School for
Girls, Reception Centers and Illinois Security Hospital, the following
fees, payable out of the State Treasury. When one person is conveyed,
20¢ per mile in going to the penitentiary, reformatories, Illinois State
Training School for Boys, Illinois State Training School for Girls,
Reception Centers and Illinois Security Hospital from the place of
conviction; when 2 persons are conveyed at the same time, 20¢ per mile
for the first and 15¢ per mile for the second person; when more than 2
persons are conveyed at the same time as Stated above, the sheriff shall
be allowed 20¢ per mile for the first, 15¢ per mile
for the second and
10¢ per mile for each additional person.
The fees provided for herein for transporting persons to the
penitentiary, reformatories, Illinois State Training School for Boys,
Illinois State Training School for Girls, Reception Centers and Illinois
Security Hospital, shall be paid for each trip so made. Mileage as used
in this Section means the shortest route on a hard surfaced road,
(either State Bond Issue Route or Federal highways) or railroad,
whichever is shorter, between the place from which the person is to be
transported, to the penitentiary, reformatories, Illinois State Training
School for Boys, Illinois State Training School for Girls, Reception
Centers and Illinois Security Hospital, and all fees per mile shall be
computed on such basis.
In addition to the above fees, there shall be allowed to the sheriff
a fee of $900 for the sale of real estate which shall be made by virtue
of any judgment of a court. In addition to this fee and all other fees
provided by this Section, there shall be allowed to the sheriff a fee in
accordance with the following schedule for the sale of personal estate
which is made by virtue of any judgment of a
court:
For judgments up to $1,000, $100;
For judgments over $1,000 to $15,000, $300;
For judgments over $15,000, $500.
In all cases where the judgment is settled by the parties, replevied,
stopped by injunction or paid, or where the property levied upon is not
actually sold, the sheriff shall be allowed the fee for levying and
mileage, together with half the fee for all money collected by him or
her which he or she would be entitled to if the same were made by sale
in the enforcement of a judgment. In no case shall the fee exceed the
amount of money arising from the sale.
The fee requirements of this Section do not apply to police departments
or other law enforcement agencies. For the purposes of this Section, "law
enforcement agency" means an agency of the State or unit of local government
which is vested by law or ordinance with the duty to maintain public order
and to enforce criminal laws or ordinances.
The fee requirements of this Section do not apply to units of local
government or school districts.
(Source: P.A. 100-173, eff. 1-1-18; 101-652, eff. 1-1-23 .)
|
55 ILCS 5/4-12001.1
(55 ILCS 5/4-12001.1) (from Ch. 34, par. 4-12001.1)
Sec. 4-12001.1. Fees of sheriff in third class counties; local
governments and school districts. The officers herein named, in counties of
the third class, shall be entitled to receive the fees herein specified
from all units of local government and school districts, for the services
mentioned and such other fees as may be provided by law for such other
services not herein designated.
Fees for Sheriff
For serving or attempting to serve any summons on each defendant, $25.
For serving or attempting to serve each alias summons or other process
mileage will be charged as hereinafter provided when the address for
service differs from the address for service on the original summons or
other process.
For serving or attempting to serve all other process, on each defendant, $25.
For serving or attempting to serve a subpoena on each witness, $25.
For serving or attempting to serve each warrant, $25.
For serving or attempting to serve each garnishee, $25.
For summoning each juror, $4.
For serving or attempting to serve each order or judgment for replevin, $25.
For serving or attempting to serve an order for attachment, on each
defendant, $25.
For serving or attempting to serve an order or judgment for the
possession of real estate in an action of ejectment or in any other action,
or for restitution in an eviction action, without
aid, $9, and when aid is necessary, the sheriff shall be allowed to tax in
addition the actual costs thereof.
For serving or attempting to serve notice of judgment, $25.
For levying to satisfy an order in an action for attachment, $25.
For executing order of court to seize personal property, $25.
For making certificate of levy on real estate and filing or recording
same, $3, and the fee for filing or recording shall be advanced by the
plaintiff in attachment or by the judgment creditor and taxed as costs.
For taking possession of or removing property levied on, the sheriff
shall be allowed to tax the necessary actual costs of such possession or
removal.
For advertising property for sale, $3.
For making certificate of sale and making and filing duplicate for
record, $3, and the fee for recording same shall be advanced by the
judgment creditor and taxed as costs.
For preparing, executing and acknowledging deed on redemption from a
court sale of real estate, $6; for preparing, executing and
acknowledging all other deeds on sale of real estate, $4.
For making and filing certificate of redemption, $3.50, and the fee
for recording same shall be advanced by party making the redemption and
taxed as costs.
For making and filing certificate of redemption from a court sale,
$4.50, and the fee for recording same shall be advanced by the party
making the redemption and taxed as costs.
For taking all bonds on legal process, $2.
For returning each process, $5.
Mileage for service or attempted service of all process is a $10 flat fee.
For attending before a court with a prisoner on an order for habeas
corpus, $3.50 per day.
For executing requisitions from other States, $5.
For conveying each prisoner from the prisoner's county to the jail of
another county, per mile for going only, 25¢.
For committing to or discharging each prisoner from jail, $1.
For feeding each prisoner, such compensation to cover actual costs as
may be fixed by the county board, but such compensation shall not be
considered a part of the fees of the office.
For committing each prisoner to jail under the laws of the United
States, to be paid by the marshal or other person requiring his
confinement, $1.
For feeding such prisoners per day, $1, to be paid by the marshal or
other person requiring the prisoner's confinement.
For discharging such prisoners, $1.
For conveying persons to the penitentiary, reformatories, Illinois
State Training School for Boys, Illinois State Training School for
Girls, Reception Centers and Illinois Security Hospital, the following
fees, payable out of the State Treasury. When one person is conveyed,
15¢ per mile in going to the penitentiary, reformatories, Illinois State
Training School for Boys, Illinois State Training School for Girls,
Reception Centers and Illinois Security Hospital from the place of
conviction; when 2 persons are conveyed at the same time, 15¢ per mile
for the first and 10¢ per mile for the second person; when more than 2
persons are conveyed at the same time as stated above, the sheriff shall
be allowed 15¢ per mile for the first, 10¢ per mile for the second and
5¢ per mile for each additional person.
The fees provided for herein for transporting persons to the
penitentiary, reformatories, Illinois State Training School for Boys,
Illinois State Training School for Girls, Reception Centers and Illinois
Security Hospital, shall be paid for each trip so made. Mileage as used
in this Section means the shortest route on a hard surfaced road,
(either State Bond Issue Route or Federal highways) or railroad,
whichever is shorter, between the place from which the person is to be
transported, to the penitentiary, reformatories, Illinois State Training
School for Boys, Illinois State Training School for Girls, Reception
Centers and Illinois Security Hospital, and all fees per mile shall be
computed on such basis.
In addition to the above fees, there shall be allowed to the sheriff
a fee of $600 for the sale of real estate which shall be made by virtue
of any judgment of a court. In addition to this fee and all other fees
provided by this Section, there shall be allowed to the sheriff a fee in
accordance with the following schedule for the sale of personal estate
which is made by virtue of any judgment of a
court:
For judgments up to $1,000, $90;
For judgments over $1,000 to $15,000, $275;
For judgments over $15,000, $400.
In all cases where the judgment is settled by the parties, replevied,
stopped by injunction or paid, or where the property levied upon is not
actually sold, the sheriff shall be allowed the fee for levying and
mileage, together with half the fee for all money collected by him or
her which he or she would be entitled to if the same were made by sale
in the enforcement of a judgment. In no case shall the fee exceed the
amount of money arising from the sale.
All fees collected under Sections 4-12001 and 4-12001.1 must be used for public safety purposes only.
(Source: P.A. 100-173, eff. 1-1-18; 101-652, eff. 1-1-23 .)
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55 ILCS 5/4-12002 (55 ILCS 5/4-12002) (from Ch. 34, par. 4-12002) Sec. 4-12002. (Repealed). (Source: P.A. 102-1135, eff. 7-1-23. Repealed by P.A. 103-400, eff. 1-1-24 .) |
55 ILCS 5/4-12002.1 (55 ILCS 5/4-12002.1) Sec. 4-12002.1. (Repealed). (Source: P.A. 102-1135, eff. 7-1-23. Repealed by P.A. 103-400, eff. 1-1-24 .) |
55 ILCS 5/4-12002.3 (55 ILCS 5/4-12002.3) Sec. 4-12002.3. Predictable fee schedule for recordings in third class counties. (a) The fees of the recorder in counties of the third class for recording deeds or other instruments in writing and maps of plats of additions, subdivisions, or otherwise and for certifying copies of records shall be paid in advance and shall conform to this Section. The fees or surcharges shall not, unless otherwise provided in this Section, be based on the individual attributes of a document to be recorded, including, but not limited to, page count; number, length, or type of legal descriptions; number of tax identification or other parcel-identifying code numbers; number of common addresses; number of references contained as to other recorded documents or document numbers; or any other individual attribute of the document. The fees charged under this Section shall be inclusive of all county and State fees that the county may elect or is required to impose or adjust, including, but not limited to, GIS fees, automation fees, document storage fees, and the Rental Housing Support Program State and county surcharges. (b) A county of the third class shall adopt and implement, by ordinance or resolution, a predictable fee schedule as provided in subsection (c) that eliminates surcharges or fees based on the individual attributes of a document to be recorded. If a county has previously adopted an ordinance or resolution adopting a predictable fee schedule, the county must adopt an ordinance or resolution revising that predictable fee schedule to be consistent with this Section. After a document class predictable fee is approved by a county board consistent with this Section, the county board may, by ordinance or resolution, increase the document class predictable fee and collect the increased fees if the established fees are not sufficient to cover the costs of providing the services related to the document class for which the fee is to be increased. For the purposes of the fee charged, the ordinance or resolution shall divide documents into the classifications specified in subsection (c), and shall establish a single, all-inclusive county and State-imposed aggregate predictable fee charged for each classification of document at the time of recording for that document. Each document, unless otherwise provided in this Section, shall fall within one of the document class predictable fee classifications set by subsection (c), and fees for each document class shall be charged only as allowed by this Section. Before approval of an ordinance or resolution under this subsection that creates or modifies a predictable fee schedule, the recorder or county clerk shall post a notice in the recorder's or clerk's office at least 2 weeks prior, but not more than 4 weeks prior, to the public meeting at which the ordinance or resolution may be adopted. The notice shall contain the proposed ordinance or resolution number, if any, the proposed document class predictable fees for each classification, and a reference to this Section and this amendatory Act of the 103rd General Assembly. A predictable fee schedule takes effect 60 days after an ordinance or resolution is adopted, unless the fee schedule was previously created and the ordinance or resolution is a modification allowed under this Section. Nothing in this Section precludes a county board from adjusting amounts or allocations within a given document class predictable fee when the document class predictable fee is not increased or precludes an alternate predictable fee schedule for electronic recording within each of the classifications under subsection (c). If the Rental Housing Support Program State surcharge is amended and the surcharge is increased or lowered, the aggregate amount of the document predictable fee attributable to the surcharge in the document may be changed accordingly. If any fee or surcharge is changed by State statute, the county may increase the document class fees by the same amount without any cost study. (c) A predictable fee schedule ordinance or resolution adopted under this Section shall list document fees, including document class predictable fees. The document classes shall be as follows: (1) Deeds. The aggregate fee for recording deeds | | shall not be less than $39 (being a minimum $21 county fee plus $18 for the Rental Housing Support Program State surcharge). Inclusion of language in the deed as to any restriction; covenant; lien; oil, gas, or other mineral interest; easement; lease; or a mortgage shall not alter the classification of a document as a deed.
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| (2) Leases, lease amendments, and similar transfer of
| | interest documents. The aggregate fee for recording leases, lease amendments, and similar transfers of interest documents shall not be less than $39 (being a minimum $21 county fee plus $18 for the Rental Housing Support Program State surcharge).
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| (3) Mortgages. The aggregate fee for recording
| | mortgages, including assignments, extensions, amendments, subordinations, and mortgage releases shall not be less than $39 (being a minimum $21 county fee plus $18 for the Rental Housing Support Program State surcharge).
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| (4) Easements not otherwise part of another
| | classification. The aggregate fee for recording easements not otherwise part of another classification, including assignments, extensions, amendments, and easement releases not filed by a State agency, unit of local government, or school district, shall not be less than $39 (being a minimum $21 county fee plus $18 for the Rental Housing Support Program State surcharge).
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| (5) Irregular documents. Any document presented that
| | does not conform to the following standards, even if it may qualify for another document class, may be recorded under this document class (5) if the irregularity allows a legible reproduction of the document presented:
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| (A) The document shall consist of one or more
| | individual sheets measuring 8.5 inches by 11 inches, not permanently bound, and not a continuous form. Graphic displays accompanying a document to be recorded that measure up to 11 inches by 17 inches shall be recorded without charging an additional fee.
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| (B) The document shall be legibly printed in
| | black ink by hand, type, or computer. Signatures and dates may be in contrasting colors if they will reproduce clearly.
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| (C) The document shall be on white paper of not
| | less than 20-pound weight and shall have a clean margin of at least one-half inch on the top, the bottom, and each side. Margins may be used only for non-essential notations that will not affect the validity of the document, including, but not limited to, form numbers, page numbers, and customer notations.
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| (D) The first page of the document shall contain
| | a blank space, measuring at least 3 inches by 5 inches, from the upper right corner.
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| (E) The document shall not have any attachment
| | stapled or otherwise affixed to any page.
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| The aggregate fee for recording an irregular document
| | shall not be less than $39 (being a minimum $21 county fee plus $18 for the Rental Housing Support Program State surcharge).
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| (6) Blanket recordings. For any document that makes
| | specific reference to more than 5 tax parcels or property identification numbers, or makes reference to 5 or more document numbers, the aggregate fee shall be not less than $39 (being a minimum $21 county fee plus $18 for the Rental Housing Support Program State surcharge). A county may adopt by ordinance and publish with its fee schedule an additional fee or formula for each parcel, property identification number, or document reference, above 5, contained in an accepted document.
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| (7) Miscellaneous. The aggregate fee for recording
| | documents not otherwise falling within classifications under paragraphs (1) through (6) and are not otherwise exempted documents shall not be less than $39 (being a minimum $21 county fee plus $18 for the Rental Housing Support Program State surcharge).
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| (d) For recording maps or plats of additions, subdivisions, or otherwise (including the spreading of the same of record in well bound books), $100 plus $2 for each tract, parcel, or lot contained in the map or plat.
(e) Documents presented that meet the following criteria shall be charged as otherwise provided by law or ordinance:
(1) a document recorded pursuant to the Uniform
| | (2) a State lien or a federal lien.
Notwithstanding any other provision in this Section: (i) the maximum fee that may be collected from the Department of Revenue for filing or indexing a lien, certificate of lien release or subordination, or any other type of notice or other documentation affecting or concerning a lien is $5; and (ii) the maximum fee that may be collected from the Department of Revenue for indexing each additional name in excess of one for any lien, certificate of lien release or subordination, or any other type of notice or other documentation affecting or concerning a lien is $1.
(f) For recording any document that affects an interest in real property, other than documents which solely affect or relate to an easement for water, sewer, electricity, gas, telephone, or other public service, the recorder shall charge a minimum fee of $1 per document to all filers of documents not filed by any State agency, any unit of local government, or any school district. Half of the fee shall be deposited into the county general revenue fund. The remaining half shall be deposited into the County Recorder Document Storage System Fund and may not be appropriated or expended for any other purpose. The additional amounts available to the recorder for expenditure from the County Recorder Document Storage System Fund shall not offset or reduce any other county appropriations or funding for the office of the recorder.
(g) For certified and non-certified copies of records, the recorder and county may set a predictable fee for all copies that does not exceed the highest total recording fee in any established document classes, unless the copy fee is otherwise provided in statute or ordinance. The total fee for a certified copy of a map or plat of an addition, subdivision, or otherwise may not exceed $200.
The fees allowed under this subsection apply to all records, regardless of when they were recorded, based on current recording fees. These predictable fees for certified and non-certified copies shall apply to portions of documents and to copies provided in any format, including paper, microfilm, or electronic. A county may adopt a per-line pricing structure for copies of information in database format.
(h) As provided under subsection (c), the recorder shall collect an $18 Rental Housing Support Program State surcharge for the recordation of any real estate-related document. Payment of the Rental Housing Support Program State surcharge shall be evidenced by a receipt that shall be marked upon or otherwise affixed to the real estate-related document by the recorder. The form of this receipt shall be prescribed by the Department of Revenue and the receipts shall be issued by the Department of Revenue to each county recorder.
The recorder shall not collect the Rental Housing Support Program State surcharge from any State agency, unit of local government, or school district.
On the 15th day of each month, each county recorder shall report to the Department of Revenue, on a form prescribed by the Department, the number of real estate-related documents recorded for which the Rental Housing Support Program State surcharge was collected. Each recorder shall submit $18 of each surcharge collected in the preceding month to the Department of Revenue and the Department shall deposit these amounts in the Rental Housing Support Program Fund. Subject to appropriation, amounts in the Fund may be expended only for the purpose of funding and administering the Rental Housing Support Program.
As used in this subsection, "real estate-related document" means that term as it is defined in Section 7 of the Rental Housing Support Program Act.
(Source: P.A. 103-400, eff. 1-1-24 .)
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55 ILCS 5/4-12003
(55 ILCS 5/4-12003) (from Ch. 34, par. 4-12003)
Sec. 4-12003. Fees of county clerk in third class counties. The fees of the county clerk in counties of the third class are:
For issuing each civil union or marriage license, sealing, filing and recording the
same and the certificate thereto (one charge), a fee to be determined by the county board of the county, not to exceed $75, which shall be the same, whether for a civil union or marriage license. $5 from all civil union and marriage license fees shall be remitted by the clerk to the State Treasurer for deposit into the Domestic Violence Fund.
For taking, certifying to and sealing the acknowledgment of a deed,
power of attorney, or other writing, $1.
For filing and entering certificates in case of estrays, and
furnishing notices for publication thereof (one charge), $1.50.
For recording all papers and documents required by law to be recorded
in the office of the county clerk, $2 plus 30¢ for every 100 words in
excess of 600 words.
For certificate and seal, not in a case in a court whereof he is
clerk, $1.
For making and certifying a copy of any record or paper in his
office, $2 for every page.
For filing papers in his office, 50¢ for each paper filed, except
that no fee shall be charged for filing a Statement of economic interest
pursuant to the Illinois Governmental Ethics Act or reports made
pursuant to Article 9 of The Election Code.
For making transcript of taxable property for the assessors, 8¢ for
each tract of land or town lot. For extending other than State and
county taxes, 8¢ for each tax on each tract or lot, and 8¢ for each
person's personal tax, to be paid by the authority for whose benefit the
transcript is made and the taxes extended. The county clerk shall
certify to the county collector the amount due from each authority for
such services and the collector in his settlement with such authority
shall reserve such amount from the amount payable by him to such
authority.
For adding and bringing forward with current tax warrants amounts due
for forfeited or withdrawn special assessments, 8¢ for each lot or tract
of land described and transcribed.
For computing and extending each assessment or installment thereof
and interest, 8¢ on each description; and for computing and extending
each penalty, 8¢ on each description. These fees shall be paid by the
city, village, or taxing body for whose benefit the transcript is made
and the assessment and penalties are extended. The county clerk shall
certify to the county collector the amount due from each city, village
or taxing body, for such services, and the collector in his settlement
with such taxing body shall reserve such amount from the amount payable
by him to such city, village or other taxing body.
For cancelling certificates of sale, $4 for each tract or lot.
For making search and report of general taxes and special assessments
for use in the preparation of estimate of cost of redemption from sales
or forfeitures or withdrawals or for use in the preparation of estimate
of cost of purchase of forfeited property, or for use in preparation of
order on the county collector for searches requested by buyers at annual
tax sale, for each lot or tract, $4 for the first year searched,
and $2 for each additional year or fraction thereof.
For preparing from tax search report estimate of cost of redemption
concerning property sold, forfeited or withdrawn for non-payment of
general taxes and special assessments, if any, $1 for each lot or
tract.
For certificate of deposit for redemption, $4.
For preparing from tax search report estimate of and order to county
collector to receive amount necessary to redeem or purchase lands or
lots forfeited for non-payment of general taxes, $3 for each lot or
tract.
For preparing from tax search report estimate of and order to county
collector to receive amount necessary to redeem or purchase lands or
lots forfeited for non-payment of special assessments, $4 for each lot
or tract.
For issuing certificate of sale of forfeited property, $10.
For noting on collector's warrants tax sales subject to redemption,
20¢ for each tract or lot of land, to be paid by either the person
making the redemption from tax sale, the person surrendering the
certificate of sale for cancellation, or the person taking out tax deed.
For noting on collector's warrant special assessments withdrawn from
collection 20¢ for each tract or lot of land, to be charged against the
lot assessed in the withdrawn special assessment when brought forward
with current tax or when redeemed by the county clerk. The county clerk
shall certify to the county collector the amount due from each city,
village or taxing body for such fees, each year, and the county
collector in his settlement with such taxing body shall reserve such
amount from the amount payable by him to such taxing body.
For taking and approving official bond of a town assessor, filing and
recording same, and issuing certificate of election or qualification to
such official or to the Secretary of State, $10, to be paid by the
officer-elect.
For certified copies of plats, 20¢ for each lot shown in copy, but no
charge less than $4.
For tax search and issuing Statement regarding same on new plats to
be recorded, $10.
For furnishing written description in conformity with permanent real
estate index number, $2 for each written description.
The following fees shall be allowed for services in matters of taxes
and assessments, and shall be charged as costs against the delinquent
property, and collected with the taxes thereon:
For entering judgment, 8¢ for each tract or lot.
For services in attending the tax sale and issuing certificates of
sale and sealing the same, $10 for each tract or lot.
For making list of delinquent lands and town lots sold, to be filed
with the State Comptroller, 10¢ for each tract or lot sold.
The following fees shall be audited and allowed by the board of
county commissioners and paid from the county treasury.
For computing State or county taxes, on each description of real
estate and each person's, firm's or corporation's personal property tax,
for each extension of each tax, 4¢, which shall include the transcribing
of the collector's books.
For computing, extending and bringing forward, and adding to the
current tax, the amount due for general taxes on lands and lots
previously forfeited to the State, for each extension of each tax, 4¢
for the first year, and for computing and extending the tax and penalty
for each additional year, 6¢.
For making duplicate or triplicate sets of books, containing
transcripts of taxable property, for the board of assessors and board of
review, 3¢ for each description entered in each book.
For filing, indexing and recording or binding each birth, death or
stillbirth certificate or report, 15¢, which fee shall be in full for
all services in connection therewith, including the keeping of accounts
with district registrars.
For posting new subdivisions or plats in official atlases, 25¢ for
each lot.
For compiling new sheets for atlases, 20¢ for each lot.
For compiling new atlases, including necessary record searches, 25¢
for each lot.
For investigating and reporting on each new plat, referred to county
clerk, $2.
For attending sessions of the board of county commissioners thereof,
$5 per day, for each clerk in attendance.
For recording proceedings of the board of county commissioners, 15¢
per 100 words.
For filing papers which must be kept in office of comptroller of Cook
County, 10¢ for each paper filed.
For filing and indexing contracts, bonds, communications, and other
such papers which must be kept in office of comptroller of Cook County,
15¢ for each document.
For swearing any person to necessary affidavits relating to the
correctness of claims against the county, 25¢.
For issuing warrants in payment of salaries, supplies and other
accounts, and all necessary auditing and bookkeeping work in connection
therewith, 10¢ each.
The fee requirements of this Section do not apply to units of local
government or school districts.
The fees listed in this Section apply only when a county board has not adjusted them by ordinance or otherwise set by law. (Source: P.A. 103-400, eff. 1-1-24 .)
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55 ILCS 5/4-12004
(55 ILCS 5/4-12004) (from Ch. 34, par. 4-12004)
Sec. 4-12004.
Payment of sheriff and recorder in advance.
The
sheriff and recorder shall, in all
cases, be entitled to demand the payment of all fees for services in
advance, so far as the same can be ascertained.
(Source: P.A. 86-962.)
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55 ILCS 5/Div. 4-13
(55 ILCS 5/Div. 4-13 heading)
Division 4-13. Penalty for Violations
(Source: P.A. 103-154, eff. 6-30-23.) |
55 ILCS 5/4-13001
(55 ILCS 5/4-13001) (from Ch. 34, par. 4-13001)
Sec. 4-13001.
Penalty for violations.
Any county officer herein
above named, failing or refusing to pay over to the county treasurer the
fees of the office, as provided in this Article, or who knowingly demands
or receives other or greater fees than those provided by law, shall be
deemed guilty of a Class A misdemeanor.
(Source: P.A. 86-962.)
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55 ILCS 5/Art. 5
(55 ILCS 5/Art. 5 heading)
ARTICLE 5.
POWERS AND DUTIES OF COUNTY BOARDS
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55 ILCS 5/Div. 5-1
(55 ILCS 5/Div. 5-1 heading)
Division 5-1.
In General
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55 ILCS 5/5-1001
(55 ILCS 5/5-1001) (from Ch. 34, par. 5-1001)
Sec. 5-1001.
Corporate name of county.
Each county which has
been, or may be established in this State, according to the laws thereof,
shall be a body politic and corporate, by the name and style of "The county
of ....," and by that name may sue and be sued, plead and may be impleaded,
defend and be defended against in any court having jurisdiction of the
subject-matter, or other place where justice shall be administered.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1002
(55 ILCS 5/5-1002) (from Ch. 34, par. 5-1002)
Sec. 5-1002.
Indemnity of sheriff or deputy.
If any injury to the
person or property of another is caused by a sheriff or any deputy sheriff,
while the sheriff or deputy is engaged in the performance of his or her
duties as such, and without the contributory negligence of the injured
person or the owner of the injured property, or the agent or servant of the
injured person or owner, the county shall indemnify the sheriff or deputy,
as the case may be, for any judgment recovered against him or her as the
result of that injury, except where the injury results from the wilful
misconduct of the sheriff or deputy, as the case may be, to the extent of
not to exceed $1,000,000, including costs of action.
Any sheriff or deputy, as the case may be, or any person who, at the time
of performing such an act complained of, was a sheriff or deputy sheriff, who
is made a party defendant to any such action shall, within 10 days of service
of process upon him or her, notify the county, of the fact that the action
has been instituted, and that he or she has been made a party defendant to the
action. The notice must be in writing, and be filed in the office of the
State's Attorney and also in the office of the county clerk, either by
himself or herself, his or her agent or attorney. The notice shall
state in substance, that the sheriff or deputy sheriff, as the case may be,
(naming him or her), has been served with process and made a party
defendant to an action wherein it is claimed that a person has suffered
injury to his or her person or property caused by that sheriff or deputy
sheriff stating the title and number of the case; the Court wherein the action
is pending; and the date the sheriff or deputy sheriff was served with process
in the action, and made a party defendant thereto. The county which is or may
be liable to indemnify the sheriff or deputy sheriff, as the case may be, may
intervene in the action against the sheriff or deputy sheriff, as the case may
be, and shall be permitted to appear and defend. The duty of the county to
indemnify any sheriff or deputy sheriff for any judgment recovered against him
or her is conditioned upon receiving notice of the filing of any such action in
the manner and form hereinabove described.
(Source: P.A. 92-810, eff. 8-21-02.)
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55 ILCS 5/5-1002.5
(55 ILCS 5/5-1002.5)
Sec. 5-1002.5.
Indemnity of regional superintendent of schools and
assistants. A county
may indemnify and protect the regional superintendent of schools and the
assistant regional superintendents against civil rights damage claims and
suits,
constitutional rights damage claims and suits, and death and bodily
injury and property damage claims and suits, including defense of those suits,
when damages are sought for negligent or wrongful acts alleged to have been
committed in the performance of their duties.
(Source: P.A. 89-397, eff. 8-20-95.)
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55 ILCS 5/5-1003
(55 ILCS 5/5-1003) (from Ch. 34, par. 5-1003)
Sec. 5-1003.
Indemnity of public defender or assistant public
defender. If any injury to the person or property of another is
caused by a public defender or any assistant public defender, while the
public defender or assistant public defender is engaged in the performance
of his duties as such, the county shall indemnify the
public defender or assistant public defender, as the case may be, for any
judgment recovered against him as the result of that injury, except where
the injury results from the willful misconduct of the public defender or
assistant public defender, as the case may be. Any person who, at the
time of performing such an act complained of, was a public defender or
assistant public defender, who is made a party defendant to any such action
shall, within 10 days of service of process upon him, notify the county, of
the fact that the action has been instituted, and that he has been made a
party defendant to the action. The notice must be in writing, and be filed
in the office of the State's attorney and also in the office of the county
clerk, either by himself, his agent or attorney. The notice shall state in
substance, that the public defender or assistant public defender, as the
case may be, (naming him), has been served with process and made a party
defendant to an action wherein it is claimed that a person has suffered
injury to his person or property caused by that public defender or
assistant public defender stating the title and number of the case;
the court wherein the action is pending; and the date the public defender
or assistant public defender was served with process in the action, and
made a party defendant thereto. The county which is or may be liable to
indemnify the public defender or assistant public defender as the case may be,
may intervene in the suit against the public defender or assistant public
defender, as the case may be, and shall be permitted to appear and defend.
The duty of the county to indemnify any public defender or assistant
public defender for any judgment recovered against him is conditioned upon
receiving notice of the filing of any such action in the manner and form
herein described.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1004
(55 ILCS 5/5-1004) (from Ch. 34, par. 5-1004)
Sec. 5-1004.
Exercise of corporate powers.
The powers of the county
as a body corporate or politic, shall be exercised by a county board, to
wit: In counties under township organization (except the County of Cook),
by the county board members elected under Division 2-3; in the County of
Cook, by a board of county commissioners, pursuant to Section 3 of Article
VII of the Illinois Constitution; in counties not under township
organization, by the board of county commissioners.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1005
(55 ILCS 5/5-1005) (from Ch. 34, par. 5-1005)
Sec. 5-1005. Powers. Each county shall have power:
1. To purchase and hold the real and personal estate | | necessary for the uses of the county, and to purchase and hold, for the benefit of the county, real estate sold by virtue of judicial proceedings in which the county is plaintiff.
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2. To sell and convey or lease any real or personal
| | estate owned by the county.
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3. To make all contracts and do all other acts in
| | relation to the property and concerns of the county necessary to the exercise of its corporate powers.
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4. To take all necessary measures and institute
| | proceedings to enforce all laws for the prevention of cruelty to animals.
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5. To purchase and hold or lease real estate upon
| | which may be erected and maintained buildings to be utilized for purposes of agricultural experiments and to purchase, hold and use personal property for the care and maintenance of such real estate in connection with such experimental purposes.
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6. To cause to be erected, or otherwise provided,
| | suitable buildings for, and maintain a county hospital and necessary branch hospitals and/or a county sheltered care home or county nursing home for the care of such sick, chronically ill or infirm persons as may by law be proper charges upon the county, or upon other governmental units, and to provide for the management of the same. The county board may establish rates to be paid by persons seeking care and treatment in such hospital or home in accordance with their financial ability to meet such charges, either personally or through a hospital plan or hospital insurance, and the rates to be paid by governmental units, including the State, for the care of sick, chronically ill or infirm persons admitted therein upon the request of such governmental units. Any hospital maintained by a county under this Section is authorized to provide any service and enter into any contract or other arrangement not prohibited for a hospital that is licensed under the Hospital Licensing Act, incorporated under the General Not-For-Profit Corporation Act, and exempt from taxation under paragraph (3) of subsection (c) of Section 501 of the Internal Revenue Code.
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7. To contribute such sums of money toward erecting,
| | building, maintaining, and supporting any non-sectarian public hospital located within its limits as the county board of the county shall deem proper.
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8. To purchase and hold real estate for the
| | preservation of forests, prairies and other natural areas and to maintain and regulate the use thereof.
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9. To purchase and hold real estate for the purpose
| | of preserving historical spots in the county, to restore, maintain and regulate the use thereof and to donate any historical spot to the State.
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10. To appropriate funds from the county treasury to
| | be used in any manner to be determined by the board for the suppression, eradication and control of tuberculosis among domestic cattle in such county.
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11. To take all necessary measures to prevent forest
| | fires and encourage the maintenance and planting of trees and the preservation of forests.
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12. To authorize the closing on Saturday mornings of
| | all offices of all county officers at the county seat of each county, and to otherwise regulate and fix the days and the hours of opening and closing of such offices, except when the days and the hours of opening and closing of the office of any county officer are otherwise fixed by law; but the power herein conferred shall not apply to the office of State's Attorney and the offices of judges and clerks of courts and, in counties of 500,000 or more population, the offices of county clerk.
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13. To provide for the conservation, preservation and
| | propagation of insectivorous birds through the expenditure of funds provided for such purpose.
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14. To appropriate funds from the county treasury and
| | expend the same for care and treatment of tuberculosis residents.
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15. In counties having less than 1,000,000
| | inhabitants, to take all necessary or proper steps for the extermination of mosquitoes, flies or other insects within the county.
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16. To install an adequate system of accounts and
| | financial records in the offices and divisions of the county, suitable to the needs of the office and in accordance with generally accepted principles of accounting for governmental bodies, which system may include such reports as the county board may determine.
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17. To purchase and hold real estate for the
| | construction and maintenance of motor vehicle parking facilities for persons using county buildings, but the purchase and use of such real estate shall not be for revenue producing purposes.
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18. To acquire and hold title to real property
| | located within the county, or partly within and partly outside the county by dedication, purchase, gift, legacy or lease, for park and recreational purposes and to charge reasonable fees for the use of or admission to any such park or recreational area and to provide police protection for such park or recreational area. Personnel employed to provide such police protection shall be conservators of the peace within such park or recreational area and shall have power to make arrests on view of the offense or upon warrants for violation of any of the ordinances governing such park or recreational area or for any breach of the peace in the same manner as the police in municipalities organized and existing under the general laws of the State. All such real property outside the county shall be contiguous to the county and within the boundaries of the State of Illinois.
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19. To appropriate funds from the county treasury to
| | be used to provide supportive social services designed to prevent the unnecessary institutionalization of elderly residents, or, for operation of, and equipment for, senior citizen centers providing social services to elderly residents.
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20. To appropriate funds from the county treasury and
| | loan such funds to a county water commission created under the "Water Commission Act", approved June 30, 1984, as now or hereafter amended, in such amounts and upon such terms as the county may determine or the county and the commission may agree. The county shall not under any circumstances be obligated to make such loans. The county shall not be required to charge interest on any such loans.
|
|
21. To appropriate and expend funds from the county
| | treasury for economic development purposes, including the making of grants to any other governmental entity or commercial enterprise deemed necessary or desirable for the promotion of economic development in the county.
|
| 22. To lease space on a telecommunications tower to
| | a public or private entity.
|
| 23. In counties having a population of 100,000 or
| | less and a public building commission organized by the county seat of the county, to cause to be erected or otherwise provided, and to maintain or cause to be maintained, suitable facilities to house students pursuing a post-secondary education at an academic institution located within the county. The county may provide for the management of the facilities.
|
| All contracts for the purchase of coal under this Section shall be
subject to the provisions of "An Act concerning the use of Illinois mined
coal in certain plants and institutions", filed July 13, 1937, as amended.
(Source: P.A. 95-197, eff. 8-16-07; 95-813, eff. 1-1-09; 96-622, eff. 8-24-09.)
|
55 ILCS 5/5-1005.5
(55 ILCS 5/5-1005.5)
Sec. 5-1005.5.
Advisory referenda.
By a vote of the majority of the
members of the county board, the board may authorize an advisory question of
public policy to be placed on the ballot at the next regularly scheduled
election in the county. The county board shall certify the question to the
proper election authority, which must submit the question at an election in
accordance with the Election Code.
(Source: P.A. 93-574, eff. 8-21-03.)
|
55 ILCS 5/5-1005.10 (55 ILCS 5/5-1005.10) Sec. 5-1005.10. Ordinances penalizing tenants who contact police or other emergency services prohibited. (a) Definitions. As used in this Section: "Contact" includes any communication made by a tenant, landlord, guest, neighbor, or other individual to police or other emergency services. "Criminal activity" means a violation of the Criminal Code of 2012, of the Cannabis Control Act, of the Illinois Controlled Substances Act, or of the Methamphetamine Control and Community Protection Act. "Disability" means, with respect to a person: (1) a physical or mental impairment which | | substantially limits one or more of such person's major life activities;
|
| (2) a record of having such an impairment; or
(3) being regarded as having such an impairment, but
| | such term does not include current, illegal use of or addiction to a controlled substance, as defined in the federal Controlled Substances Act, 21 U.S.C. 802.
|
| "Domestic violence", "landlord", "sexual violence", and "tenant" have the meanings provided under Section 10 of the Safe Homes Act.
"Dwelling unit" has the meaning provided under subsection (a) of Section 15 of the Landlord and Tenant Act.
"Penalizes" includes, but is not limited to:
(1) assessment of fees or fines;
(2) revocation, suspension, or nonrenewal of any
| | license or permit required for the rental or occupancy of any dwelling unit;
|
| (3) termination or denial of a subsidized housing
| | contract or housing subsidy; and
|
| (4) termination or nonrenewal of a residential lease
| | "Subsidized housing" has the meaning provided under subsection (a) of Section 9-119 of the Code of Civil Procedure.
(b) Protection.
(1) No county shall enact or enforce an ordinance or
| | regulation that penalizes tenants or landlords based on:
|
| (A) contact made to police or other emergency
| | services, if (i) the contact was made with the intent to prevent or respond to domestic violence or sexual violence; (ii) the intervention or emergency assistance was needed to respond to or prevent domestic violence or sexual violence; or (iii) the contact was made by, on behalf of, or otherwise concerns an individual with a disability and the purpose of the contact was related to that individual's disability;
|
| (B) an incident or incidents of actual or
| | threatened domestic violence or sexual violence against a tenant, household member, or guest occurring in the dwelling unit or on the premises; or
|
| (C) criminal activity or a local ordinance
| | violation occurring in the dwelling unit or on the premises that is directly relating to domestic violence or sexual violence, engaged in by a tenant, member of a tenant's household, guest, or other party, and against a tenant, household member, guest, or other party.
|
| (2) Nothing with respect to this Section: (A) limits
| | enforcement of Section 15.2 of the Emergency Telephone System Act, Article 26 of the Criminal Code of 2012, or Article IX of the Code of Civil Procedure; (B) prohibits counties from enacting or enforcing ordinances to impose penalties on the basis of the underlying criminal activity or a local ordinance violation not covered by paragraph (1) of subsection (b) of this Section and to the extent otherwise permitted by existing State and federal law; or (C) limits or prohibits the eviction of or imposition of penalties against the perpetrator of the domestic violence, sexual violence, or other criminal activity.
|
| (c) Remedies. If a county enacts or enforces an ordinance or regulation against a tenant or landlord in violation of subsection (b), the tenant or landlord may bring a civil action to seek any one or more of the following remedies:
(1) an order invalidating the ordinance or regulation
| | to the extent required to bring the ordinance or regulation into compliance with the requirements of subsection (b);
|
| (2) compensatory damages;
(3) reasonable attorney fees and court costs; or
(4) other equitable relief as the court may deem
| | (d) Home rule. This Section is a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
(Source: P.A. 99-441, eff. 11-29-15 .)
|
55 ILCS 5/5-1006 (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
(Text of Section before amendment by P.A. 103-592 )
Sec. 5-1006. Home Rule County Retailers' Occupation Tax Law. Any county that is a home rule unit may impose
a tax upon all persons engaged in the business of selling tangible
personal property, other than an item of tangible personal property titled
or registered with an agency of this State's government, at retail in the
county on the gross receipts from such sales made in the course of
their business. If imposed, this tax shall only
be imposed in 1/4% increments. On and after September 1, 1991, this
additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. 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 county. The changes made to this Section by this amendatory Act of the 101st General Assembly are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution. The tax imposed by a home rule
county pursuant to 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 certificate of registration that is
issued by the Department to a retailer under the Retailers'
Occupation Tax Act shall permit the retailer to engage in a
business that is taxable under any ordinance or resolution
enacted pursuant to this Section without registering separately with the
Department under such ordinance or resolution or under this Section. The
Department shall have full power to administer and enforce this Section; 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 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 and definitions of terms, and employ
the same modes of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all provisions
therein other
than the State rate of tax), 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, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 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.
No tax may be imposed by a home rule county pursuant to this Section
unless the county also imposes a tax at the same rate pursuant
to Section 5-1007.
Persons subject to any tax imposed pursuant to the authority granted
in this Section may reimburse themselves for their seller's 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 Use Tax
Act, pursuant to 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
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 home rule county
retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate.
Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex
officio, as trustee, all taxes and penalties collected hereunder for deposit into the Home Rule County Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, 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 Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or
before the 25th day of each calendar month, the Department shall
prepare and certify to the Comptroller the disbursement of stated sums
of money to named counties, the counties to be those from which retailers
have paid taxes or penalties hereunder to the Department during the second
preceding calendar month. The amount to be paid to each county 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) collected hereunder 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 an
amount equal to the amount of refunds made during the second preceding
calendar month by the Department on behalf of such county, and not
including any amount which the Department determines is necessary to offset
any amounts which were payable to a different taxing body but were
erroneously paid to the county, and not including 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 counties, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the counties and the Tax Compliance and Administration Fund provided for
in this Section to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the respective amounts
in accordance with the directions contained in the certification.
In addition to the disbursement required by the preceding paragraph,
an allocation shall be made in March of each year to each county that
received more than $500,000 in disbursements under the preceding
paragraph in the preceding calendar year. The allocation shall be in an
amount equal to the average monthly distribution made to each such county
under the preceding paragraph during the preceding calendar year (excluding
the 2 months of highest receipts). The distribution made in March of each
year subsequent to the year in which an allocation was made pursuant to
this paragraph and the preceding paragraph shall be reduced by the amount
allocated and disbursed under this paragraph in the preceding calendar
year. The Department shall prepare and certify to the Comptroller for
disbursement the allocations made in accordance with this paragraph.
For the purpose of determining the local governmental unit whose tax
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 United States
Constitution as a sale in interstate or foreign commerce.
Nothing in this Section shall be construed to authorize a
county to impose a tax upon the privilege of engaging in any
business which under the Constitution of the United States may not be
made the subject of taxation by this State.
An ordinance or resolution 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 June,
whereupon the Department shall proceed to administer and enforce this
Section as of the first day of September next following such adoption
and filing. Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the 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 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,
an ordinance or resolution imposing or discontinuing the 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 such adoption
and filing.
Beginning April 1, 1998, an ordinance or
resolution imposing or
discontinuing the tax hereunder or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with the Department 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; or (ii) 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.
When certifying the amount of a monthly disbursement to a county under
this Section, the Department shall increase or decrease such amount by an
amount necessary to offset any misallocation of previous disbursements.
The offset amount shall be the amount erroneously disbursed within the
previous 6 months from the time a misallocation is discovered.
This Section shall be known and may be cited as the Home Rule County
Retailers' Occupation Tax Law.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
(Text of Section after amendment by P.A. 103-592 ) Sec. 5-1006. Home Rule County Retailers' Occupation Tax Law. Any county that is a home rule unit may impose a tax upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from such sales made in the course of their business. If imposed, this tax shall only be imposed in 1/4% increments. On and after September 1, 1991, this additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. 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 county. The changes made to this Section by this amendatory Act of the 101st General Assembly are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution. If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, 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. The tax imposed by a home rule county pursuant to 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 certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act shall permit the retailer to engage in a business that is taxable under any ordinance or resolution enacted pursuant to this Section without registering separately with the Department under such ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section; 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 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 and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 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, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 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. No tax may be imposed by a home rule county pursuant to this Section unless the county also imposes a tax at the same rate pursuant to Section 5-1007. Persons subject to any tax imposed pursuant to the authority granted in this Section may reimburse themselves for their seller's 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 Use Tax Act, pursuant to 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 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 home rule county retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate. Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Home Rule County Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, 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 Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named counties, the counties to be those from which retailers have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each county 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) collected hereunder 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 an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such county, and not including any amount which the Department determines is necessary to offset any amounts which were payable to a different taxing body but were erroneously paid to the county, and not including 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 counties, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt, by the Comptroller, of the disbursement certification to the counties and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in the certification. In addition to the disbursement required by the preceding paragraph, an allocation shall be made in March of each year to each county that received more than $500,000 in disbursements under the preceding paragraph in the preceding calendar year. The allocation shall be in an amount equal to the average monthly distribution made to each such county under the preceding paragraph during the preceding calendar year (excluding the 2 months of highest receipts). The distribution made in March of each year subsequent to the year in which an allocation was made pursuant to this paragraph and the preceding paragraph shall be reduced by the amount allocated and disbursed under this paragraph in the preceding calendar year. The Department shall prepare and certify to the Comptroller for disbursement the allocations made in accordance with this paragraph. For the purpose of determining the local governmental unit whose tax 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 United States Constitution as a sale in interstate or foreign commerce. Nothing in this Section shall be construed to authorize a county to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by this State. An ordinance or resolution 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 June, whereupon the Department shall proceed to administer and enforce this Section as of the first day of September next following such adoption and filing. Beginning January 1, 1992, an ordinance or resolution imposing or discontinuing the 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 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, an ordinance or resolution imposing or discontinuing the 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 such adoption and filing. Beginning April 1, 1998, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof filed with the Department 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; or (ii) 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. When certifying the amount of a monthly disbursement to a county under this Section, the Department shall increase or decrease such amount by an amount necessary to offset any misallocation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered. This Section shall be known and may be cited as the Home Rule County Retailers' Occupation Tax Law. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) |
55 ILCS 5/5-1006.5 (55 ILCS 5/5-1006.5) (Text of Section before amendment by P.A. 103-592 )
Sec. 5-1006.5. Special County Retailers' Occupation Tax
For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation. (a) The county board of any county may impose a
tax upon all persons engaged in the business of selling tangible personal
property, other than personal property titled or registered with an agency of
this State's government, at retail in the county on the gross receipts from the
sales made in the course of business to provide revenue to be used exclusively
for public safety, public facility, mental health, substance abuse, or transportation purposes in that county (except as otherwise provided in this Section), if a
proposition for the
tax has been submitted to the electors of that county and
approved by a majority of those voting on the question. If imposed, this tax
shall be imposed only in one-quarter percent increments. By resolution, the
county board may order the proposition to be submitted at any election.
If the tax is imposed for
transportation purposes for expenditures for public highways or as
authorized
under the Illinois Highway Code, the county board must publish notice
of the existence of its long-range highway transportation
plan as required or described in Section 5-301 of the Illinois
Highway Code and must make the plan publicly available prior to
approval of the ordinance or resolution
imposing the tax. If the tax is imposed for transportation purposes for
expenditures for passenger rail transportation, the county board must publish
notice of the existence of its long-range passenger rail transportation plan
and
must make the plan publicly available prior to approval of the ordinance or
resolution imposing the tax. If a tax is imposed for public facilities purposes, then the name of the project may be included in the proposition at the discretion of the county board as determined in the enabling resolution. For example, the "XXX Nursing Home" or the "YYY Museum". The county clerk shall certify the
question to the proper election authority, who
shall submit the proposition at an election in accordance with the general
election law.
(1) The proposition for public safety purposes shall | | be in substantially the following form:
|
| "To pay for public safety purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
|
The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for public safety purposes shall be in substantially the following form:
|
| "To pay for public safety purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
|
For the purposes of the paragraph, "public safety
| | purposes" means crime prevention, detention, fire fighting, police, medical, ambulance, or other emergency services.
|
|
Votes shall be recorded as "Yes" or "No".
Beginning on the January 1 or July 1, whichever is
| | first, that occurs not less than 30 days after May 31, 2015 (the effective date of Public Act 99-4), Adams County may impose a public safety retailers' occupation tax and service occupation tax at the rate of 0.25%, as provided in the referendum approved by the voters on April 7, 2015, notwithstanding the omission of the additional information that is otherwise required to be printed on the ballot below the question pursuant to this item (1).
|
| (2) The proposition for transportation purposes shall
| | be in substantially the following form:
|
| "To pay for improvements to roads and other
| | transportation purposes, shall (name of county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
|
The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for transportation purposes shall be in substantially the following form:
|
| "To pay for road improvements and other
| | transportation purposes, shall (name of county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
|
For the purposes of this paragraph, transportation
| | purposes means construction, maintenance, operation, and improvement of public highways, any other purpose for which a county may expend funds under the Illinois Highway Code, and passenger rail transportation.
|
|
The votes shall be recorded as "Yes" or "No".
(3) The proposition for public facilities purposes
| | shall be in substantially the following form:
|
| "To pay for public facilities purposes, shall (name
| | of county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
| The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for public facilities purposes shall be in substantially the following form:
|
| "To pay for public facilities purposes, shall (name
| | of county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
| For purposes of this Section, "public facilities
| | purposes" means the acquisition, development, construction, reconstruction, rehabilitation, improvement, financing, architectural planning, and installation of capital facilities consisting of buildings, structures, and durable equipment and for the acquisition and improvement of real property and interest in real property required, or expected to be required, in connection with the public facilities, for use by the county for the furnishing of governmental services to its citizens, including, but not limited to, museums and nursing homes.
|
| The votes shall be recorded as "Yes" or "No".
(4) The proposition for mental health purposes shall
| | be in substantially the following form:
|
| "To pay for mental health purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
| The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for public facilities purposes shall be in substantially the following form:
|
| "To pay for mental health purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
| The votes shall be recorded as "Yes" or "No".
(5) The proposition for substance abuse purposes
| | shall be in substantially the following form:
|
| "To pay for substance abuse purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
| The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for public facilities purposes shall be in substantially the following form:
|
| "To pay for substance abuse purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
| The votes shall be recorded as "Yes" or "No".
If a majority of the electors voting on
the proposition vote in favor of it, the county may impose the tax.
A county may not submit more than one proposition authorized by this Section
to the electors at any one time.
This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. The tax imposed by a county under this Section and
all civil penalties that may be assessed as an incident of the tax shall be
collected and enforced by the Illinois Department of Revenue and deposited
into a special fund created for that purpose. The certificate
of registration that is issued by the Department to a retailer under the
Retailers' Occupation Tax Act shall permit the retailer to engage in a business
that is taxable without registering separately with the Department under an
ordinance or resolution under this Section. The Department has full
power to administer and enforce this Section, to collect all taxes and
penalties due under this Section, to dispose of taxes and penalties so
collected in the manner provided in this Section, and to determine
all rights to credit memoranda arising on account of the erroneous payment of
a tax or penalty under this Section. In the administration of and compliance
with this Section, the Department and persons who are subject to this Section
shall (i) have the same rights, remedies, privileges, immunities, powers, and
duties, (ii) be subject to the same conditions, restrictions, limitations,
penalties, and definitions of terms, and (iii) employ the same modes of
procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, 1n,
2 through 2-70 (in respect to all provisions contained in those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 (except provisions
relating to
transaction returns and quarter monthly payments, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are deposited into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act as if those provisions were set forth in this Section.
Persons subject to any tax imposed under the authority granted in this
Section may reimburse themselves for their sellers' tax liability by
separately stating the tax as an additional charge, which charge may be stated
in combination, in a single amount, with State tax which sellers are required
to collect under the Use Tax Act, pursuant to such bracketed schedules as the
Department may prescribe.
Whenever the Department determines that a refund should be made under this
Section to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the order to be drawn for
the amount specified and to the person named in the notification from the
Department. The refund shall be paid by the State Treasurer out of the County
Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers' Occupation Tax Fund or the Local Government Aviation Trust Fund, as appropriate.
(b) If a tax has been imposed under subsection (a), a
service occupation tax shall
also be imposed at the same rate upon all persons engaged, in the county, in
the business
of making sales of service, who, as an incident to making those sales of
service, transfer tangible personal property within the county
as an
incident to a sale of service.
This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
The tax imposed under this subsection and all civil penalties that may be
assessed as an incident thereof shall be collected and enforced by the
Department of Revenue. The Department has
full power to
administer and enforce this subsection; to collect all taxes and penalties
due hereunder; to dispose of taxes and penalties so collected in the manner
hereinafter provided; and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty hereunder.
In the administration of and compliance with this subsection, the
Department and persons who are subject to this paragraph shall (i) have the
same rights, remedies, privileges, immunities, powers, and duties, (ii) be
subject to the same conditions, restrictions, limitations, penalties,
exclusions, exemptions, and definitions of terms, and (iii) employ the same
modes
of procedure as are prescribed in Sections 2 (except that the
reference to State in the definition of supplier maintaining a place of
business in this State shall mean the county), 2a, 2b, 2c, 3 through
3-50 (in respect to all provisions therein other than the State rate of
tax), 4 (except that the reference to the State shall be to the county),
5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to
the extent indicated in that Section 8 shall be the county), 9 (except as
to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are deposited into the Local Government Aviation Trust Fund), 10, 11, 12 (except the reference therein to Section 2b of the
Retailers' Occupation Tax Act), 13 (except that any reference to the State
shall mean the county), Section 15, 16,
17, 18, 19, and 20 of the Service Occupation Tax Act, and Section 3-7 of
the Uniform Penalty and Interest Act, as fully as if those provisions were
set forth herein.
Persons subject to any tax imposed under the authority granted in
this subsection may reimburse themselves for their serviceman's tax liability
by separately stating the tax as an additional charge, which
charge may be stated in combination, in a single amount, with State tax
that servicemen are authorized to collect under the Service Use Tax Act, in
accordance with such bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under this
subsection to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the warrant to be drawn
for the amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State Treasurer out
of the County Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers' Occupation Fund or the Local Government Aviation Trust Fund, as appropriate.
Nothing in this subsection shall be construed to authorize the county
to impose a tax upon the privilege of engaging in any business which under
the Constitution of the United States may not be made the subject of taxation
by the State.
(c) Except as otherwise provided in this paragraph, the Department shall immediately pay over to the State Treasurer, ex
officio,
as trustee, all taxes and penalties collected under this Section to be
deposited into the County Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers'
Occupation Tax Fund, which
shall be an unappropriated trust fund held outside of the State treasury. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Act for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund, on
or before the 25th
day of each calendar month, the Department shall prepare and certify to the
Comptroller the disbursement of stated sums of money
to the counties from which retailers have paid
taxes or penalties to the Department during the second preceding
calendar month. The amount to be paid to each county, and deposited by the
county into its special fund created for the purposes of this Section, shall
be the amount (not
including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020) collected under this Section during the second
preceding
calendar month by the Department plus an amount the Department determines is
necessary to offset any amounts that were erroneously paid to a different
taxing body, and not including (i) an amount equal to the amount of refunds
made
during the second preceding calendar month by the Department on behalf of
the county, (ii) any amount that the Department determines is
necessary to offset any amounts that were payable to a different taxing body
but were erroneously paid to the county, (iii) any amounts that are transferred to the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, which shall be transferred into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the counties, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this subsection. Within 10 days after receipt by the
Comptroller of the disbursement certification to the counties and the Tax Compliance and Administration Fund provided for in
this Section to be given to the Comptroller by the Department, the Comptroller
shall cause the orders to be drawn for the respective amounts in accordance
with directions contained in the certification.
In addition to the disbursement required by the preceding paragraph, an
allocation shall be made in March of each year to each county that received
more than $500,000 in disbursements under the preceding paragraph in the
preceding calendar year. The allocation shall be in an amount equal to the
average monthly distribution made to each such county under the preceding
paragraph during the preceding calendar year (excluding the 2 months of
highest receipts). The distribution made in March of each year subsequent to
the year in which an allocation was made pursuant to this paragraph and the
preceding paragraph shall be reduced by the amount allocated and disbursed
under this paragraph in the preceding calendar year. The Department shall
prepare and certify to the Comptroller for disbursement the allocations made in
accordance with this paragraph.
(d) For the purpose of determining the local governmental unit whose tax is
applicable, a retail sale by a producer of coal or another mineral mined in
Illinois is a sale at retail at the place where the coal or other mineral mined
in Illinois is extracted from the earth. This paragraph does not apply to coal
or another mineral when it is delivered or shipped by the seller to the
purchaser
at a point outside Illinois so that the sale is exempt under the United States
Constitution as a sale in interstate or foreign commerce.
(e) Nothing in this Section shall be construed to authorize a county to
impose a
tax upon the privilege of engaging in any business that under the Constitution
of the United States may not be made the subject of taxation by this State.
(e-5) If a county imposes a tax under this Section, the county board may,
by ordinance, discontinue or lower the rate of the tax. If the county board
lowers the tax rate or discontinues the tax, a referendum must be
held in accordance with subsection (a) of this Section in order to increase the
rate of the tax or to reimpose the discontinued tax.
(f) Beginning April 1, 1998 and through December 31, 2013, the results of any election authorizing a
proposition to impose a tax
under this Section or effecting a change in the rate of tax, or any ordinance
lowering the rate or discontinuing the tax,
shall be certified
by the
county clerk and filed with the Illinois Department of Revenue
either (i) on or
before the first day of April, whereupon the Department shall proceed to
administer and enforce the tax as of the first day of July next following
the filing; or (ii)
on or before the first day of October, whereupon the
Department shall proceed to administer and enforce the tax as of the first
day of January next following the filing.
Beginning January 1, 2014, the results of any election authorizing a proposition to impose a tax under this Section or effecting an increase in the rate of tax, along with the ordinance adopted to impose the tax or increase the rate of the tax, or any ordinance adopted to lower the rate or discontinue the tax, shall be certified by the county clerk and filed with the Illinois Department of Revenue either (i) on or before the first day of May, whereupon the Department shall proceed to administer and enforce the tax as of the first day of July next following the adoption and filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax as of the first day of January next following the adoption and filing.
(g) When certifying the amount of a monthly disbursement to a county under
this
Section, the Department shall increase or decrease the amounts by an amount
necessary to offset any miscalculation of previous disbursements. The offset
amount shall be the amount erroneously disbursed within the previous 6 months
from the time a miscalculation is discovered.
(g-5) Every county authorized to levy a tax
under this Section shall, before it levies such
tax, establish a 7-member mental health board, which shall have the same powers and duties and be constituted in the same manner as a community mental health board established under the Community Mental Health Act. Proceeds of the tax under this Section that are earmarked for mental health or substance abuse purposes shall be deposited into a special county occupation tax fund for mental health and substance abuse. The 7-member mental health board established under this subsection shall administer the special county occupation tax fund for mental health and substance abuse in the same manner as the community mental health board administers the community mental health fund under the Community Mental Health Act.
(h) This Section may be cited as the "Special County Occupation Tax
For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law".
(i) For purposes of this Section, "public safety" includes, but is not
limited to, crime prevention, detention, fire fighting, police, medical,
ambulance, or other emergency
services. The county may share tax proceeds received under this Section for public safety purposes, including proceeds received before August 4, 2009 (the effective date of Public Act 96-124), with any fire protection district located in the county. For the purposes of this Section, "transportation" includes, but
is not limited to, the construction,
maintenance, operation, and improvement of public highways, any other
purpose for which a county may expend funds under the Illinois Highway Code,
and passenger rail transportation. For the purposes of this Section, "public facilities purposes" includes, but is not limited to, the acquisition, development, construction, reconstruction, rehabilitation, improvement, financing, architectural planning, and installation of capital facilities consisting of buildings, structures, and durable equipment and for the acquisition and improvement of real property and interest in real property required, or expected to be required, in connection with the public facilities, for use by the county for the furnishing of governmental services to its citizens, including, but not limited to, museums and nursing homes.
(j) The Department may promulgate rules to implement Public Act 95-1002 only to the extent necessary to apply the existing rules for the Special County Retailers' Occupation Tax for Public Safety to this new purpose for public facilities.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, eff. 8-9-19; 101-604, eff. 12-13-19; 102-379, eff. 1-1-22; 102-700, eff. 4-19-22.)
(Text of Section after amendment by P.A. 103-592 )
Sec. 5-1006.5. Special County Retailers' Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation.
(a) The county board of any county may impose a tax upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used exclusively for public safety, public facility, mental health, substance abuse, or transportation purposes in that county (except as otherwise provided in this Section), if a proposition for the tax has been submitted to the electors of that county and approved by a majority of those voting on the question. If imposed, this tax shall be imposed only in one-quarter percent increments. By resolution, the county board may order the proposition to be submitted at any election. If the tax is imposed for transportation purposes for expenditures for public highways or as authorized under the Illinois Highway Code, the county board must publish notice of the existence of its long-range highway transportation plan as required or described in Section 5-301 of the Illinois Highway Code and must make the plan publicly available prior to approval of the ordinance or resolution imposing the tax. If the tax is imposed for transportation purposes for expenditures for passenger rail transportation, the county board must publish notice of the existence of its long-range passenger rail transportation plan and must make the plan publicly available prior to approval of the ordinance or resolution imposing the tax.
If a tax is imposed for public facilities purposes, then the name of the project may be included in the proposition at the discretion of the county board as determined in the enabling resolution. For example, the "XXX Nursing Home" or the "YYY Museum".
The county clerk shall certify the question to the proper election authority, who shall submit the proposition at an election in accordance with the general election law.
(1) The proposition for public safety purposes shall
| | be in substantially the following form:
|
| "To pay for public safety purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
| The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for public safety purposes shall be in substantially the following form:
|
| "To pay for public safety purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
| For the purposes of the paragraph, "public safety
| | purposes" means crime prevention, detention, fire fighting, police, medical, ambulance, or other emergency services.
|
| Votes shall be recorded as "Yes" or "No".
Beginning on the January 1 or July 1, whichever is
| | first, that occurs not less than 30 days after May 31, 2015 (the effective date of Public Act 99-4), Adams County may impose a public safety retailers' occupation tax and service occupation tax at the rate of 0.25%, as provided in the referendum approved by the voters on April 7, 2015, notwithstanding the omission of the additional information that is otherwise required to be printed on the ballot below the question pursuant to this item (1).
|
| (2) The proposition for transportation purposes shall
| | be in substantially the following form:
|
| "To pay for improvements to roads and other
| | transportation purposes, shall (name of county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
| The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for transportation purposes shall be in substantially the following form:
|
| "To pay for road improvements and other
| | transportation purposes, shall (name of county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
| For the purposes of this paragraph, transportation
| | purposes means construction, maintenance, operation, and improvement of public highways, any other purpose for which a county may expend funds under the Illinois Highway Code, and passenger rail transportation.
|
| The votes shall be recorded as "Yes" or "No".
(3) The proposition for public facilities purposes
| | shall be in substantially the following form:
|
| "To pay for public facilities purposes, shall (name
| | of county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
| The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for public facilities purposes shall be in substantially the following form:
|
| "To pay for public facilities purposes, shall (name
| | of county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
| For purposes of this Section, "public facilities
| | purposes" means the acquisition, development, construction, reconstruction, rehabilitation, improvement, financing, architectural planning, and installation of capital facilities consisting of buildings, structures, and durable equipment and for the acquisition and improvement of real property and interest in real property required, or expected to be required, in connection with the public facilities, for use by the county for the furnishing of governmental services to its citizens, including, but not limited to, museums and nursing homes.
|
| The votes shall be recorded as "Yes" or "No".
(4) The proposition for mental health purposes shall
| | be in substantially the following form:
|
| "To pay for mental health purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
| The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for public facilities purposes shall be in substantially the following form:
|
| "To pay for mental health purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
| The votes shall be recorded as "Yes" or "No".
(5) The proposition for substance abuse purposes
| | shall be in substantially the following form:
|
| "To pay for substance abuse purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail."
|
| The county board may also opt to establish a sunset
| | provision at which time the additional sales tax would cease being collected, if not terminated earlier by a vote of the county board. If the county board votes to include a sunset provision, the proposition for public facilities purposes shall be in substantially the following form:
|
| "To pay for substance abuse purposes, shall (name of
| | county) be authorized to impose an increase on its share of local sales taxes by (insert rate) for a period not to exceed (insert number of years)?"
|
| As additional information on the ballot below the
| | question shall appear the following:
|
| "This would mean that a consumer would pay an
| | additional (insert amount) in sales tax for every $100 of tangible personal property bought at retail. If imposed, the additional tax would cease being collected at the end of (insert number of years), if not terminated earlier by a vote of the county board."
|
| The votes shall be recorded as "Yes" or "No".
If a majority of the electors voting on the proposition vote in favor of it, the county may impose the tax. A county may not submit more than one proposition authorized by this Section to the electors at any one time.
This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. The tax imposed by a county under this Section and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Illinois Department of Revenue and deposited into a special fund created for that purpose. The certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act shall permit the retailer to engage in a business that is taxable without registering separately with the Department under an ordinance or resolution under this Section. The Department has full power to administer and enforce this Section, to collect all taxes and penalties due under this Section, to dispose of taxes and penalties so collected in the manner provided in this Section, and to determine all rights to credit memoranda arising on account of the erroneous payment of a tax or penalty under this Section. In the administration of and compliance with this Section, the Department and persons who are subject to this Section shall (i) have the same rights, remedies, privileges, immunities, powers, and duties, (ii) be subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and (iii) employ the same modes of procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-70 (in respect to all provisions contained in those Sections other than the State rate of tax), 2a, 2b, 2c, 3 (except provisions relating to transaction returns and quarter monthly payments, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are deposited into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act as if those provisions were set forth in this Section.
Persons subject to any tax imposed under the authority granted in this Section may reimburse themselves for their sellers' tax liability by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act, pursuant to such bracketed schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified and to the person named in the notification from the Department. The refund shall be paid by the State Treasurer out of the County Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers' Occupation Tax Fund or the Local Government Aviation Trust Fund, as appropriate.
(b) If a tax has been imposed under subsection (a), a service occupation tax shall also be imposed at the same rate upon all persons engaged, in the county, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the county as an incident to a sale of service. This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. The tax imposed under this subsection and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Department of Revenue. The Department has full power to administer and enforce this subsection; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner hereinafter provided; and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder. In the administration of and compliance with this subsection, the Department and persons who are subject to this paragraph shall (i) have the same rights, remedies, privileges, immunities, powers, and duties, (ii) be subject to the same conditions, restrictions, limitations, penalties, exclusions, exemptions, and definitions of terms, and (iii) employ the same modes of procedure as are prescribed in Sections 2 (except that the reference to State in the definition of supplier maintaining a place of business in this State shall mean the county), 2a, 2b, 2c, 3 through 3-50 (in respect to all provisions therein other than the State rate of tax), 4 (except that the reference to the State shall be to the county), 5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to the extent indicated in that Section 8 shall be the county), 9 (except as to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are deposited into the Local Government Aviation Trust Fund), 10, 11, 12 (except the reference therein to Section 2b of the Retailers' Occupation Tax Act), 13 (except that any reference to the State shall mean the county), Section 15, 16, 17, 18, 19, and 20 of the Service Occupation Tax Act, and Section 3-7 of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein.
Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their serviceman's tax liability by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax that servicemen are authorized to collect under the Service Use Tax Act, in accordance with such bracket schedules as the Department may prescribe.
Whenever the Department determines that a refund should be made under this subsection to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the warrant to be drawn for the amount specified, and to the person named, in the notification from the Department. The refund shall be paid by the State Treasurer out of the County Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers' Occupation Fund or the Local Government Aviation Trust Fund, as appropriate.
Nothing in this subsection shall be construed to authorize the county to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by the State.
(b-5) If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, 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.
(c) Except as otherwise provided in this paragraph, the Department shall immediately pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected under this Section to be deposited into the County Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Retailers' Occupation Tax Fund, which shall be an unappropriated trust fund held outside of the State treasury. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Act for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district.
After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to the counties from which retailers have paid taxes or penalties to the Department during the second preceding calendar month. The amount to be paid to each county, and deposited by the county into its special fund created for the purposes of this Section, shall be the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020) collected under this Section during the second preceding calendar month by the Department plus an amount the Department determines is necessary to offset any amounts that were erroneously paid to a different taxing body, and not including (i) an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of the county, (ii) any amount that the Department determines is necessary to offset any amounts that were payable to a different taxing body but were erroneously paid to the county, (iii) any amounts that are transferred to the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, which shall be transferred into the Tax Compliance and Administration Fund. The Department, at the time of each monthly disbursement to the counties, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this subsection. Within 10 days after receipt by the Comptroller of the disbursement certification to the counties and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with directions contained in the certification.
In addition to the disbursement required by the preceding paragraph, an allocation shall be made in March of each year to each county that received more than $500,000 in disbursements under the preceding paragraph in the preceding calendar year. The allocation shall be in an amount equal to the average monthly distribution made to each such county under the preceding paragraph during the preceding calendar year (excluding the 2 months of highest receipts). The distribution made in March of each year subsequent to the year in which an allocation was made pursuant to this paragraph and the preceding paragraph shall be reduced by the amount allocated and disbursed under this paragraph in the preceding calendar year. The Department shall prepare and certify to the Comptroller for disbursement the allocations made in accordance with this paragraph.
(d) For the purpose of determining the local governmental unit whose tax is applicable, a retail sale by a producer of coal or another mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth. This paragraph does not apply to coal or another mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or foreign commerce.
(e) Nothing in this Section shall be construed to authorize a county to impose a tax upon the privilege of engaging in any business that under the Constitution of the United States may not be made the subject of taxation by this State.
(e-5) If a county imposes a tax under this Section, the county board may, by ordinance, discontinue or lower the rate of the tax. If the county board lowers the tax rate or discontinues the tax, a referendum must be held in accordance with subsection (a) of this Section in order to increase the rate of the tax or to reimpose the discontinued tax.
(f) Beginning April 1, 1998 and through December 31, 2013, the results of any election authorizing a proposition to impose a tax under this Section or effecting a change in the rate of tax, or any ordinance lowering the rate or discontinuing the tax, shall be certified by the county clerk and filed with the Illinois Department of Revenue either (i) on or before the first day of April, whereupon the Department shall proceed to administer and enforce the tax as of the first day of July next following the filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax as of the first day of January next following the filing.
Beginning January 1, 2014, the results of any election authorizing a proposition to impose a tax under this Section or effecting an increase in the rate of tax, along with the ordinance adopted to impose the tax or increase the rate of the tax, or any ordinance adopted to lower the rate or discontinue the tax, shall be certified by the county clerk and filed with the Illinois Department of Revenue either (i) on or before the first day of May, whereupon the Department shall proceed to administer and enforce the tax as of the first day of July next following the adoption and filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax as of the first day of January next following the adoption and filing.
(g) When certifying the amount of a monthly disbursement to a county under this Section, the Department shall increase or decrease the amounts by an amount necessary to offset any miscalculation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a miscalculation is discovered.
(g-5) Every county authorized to levy a tax under this Section shall, before it levies such tax, establish a 7-member mental health board, which shall have the same powers and duties and be constituted in the same manner as a community mental health board established under the Community Mental Health Act. Proceeds of the tax under this Section that are earmarked for mental health or substance abuse purposes shall be deposited into a special county occupation tax fund for mental health and substance abuse. The 7-member mental health board established under this subsection shall administer the special county occupation tax fund for mental health and substance abuse in the same manner as the community mental health board administers the community mental health fund under the Community Mental Health Act.
(h) This Section may be cited as the "Special County Occupation Tax For Public Safety, Public Facilities, Mental Health, Substance Abuse, or Transportation Law".
(i) For purposes of this Section, "public safety" includes, but is not limited to, crime prevention, detention, fire fighting, police, medical, ambulance, or other emergency services. The county may share tax proceeds received under this Section for public safety purposes, including proceeds received before August 4, 2009 (the effective date of Public Act 96-124), with any fire protection district located in the county. For the purposes of this Section, "transportation" includes, but is not limited to, the construction, maintenance, operation, and improvement of public highways, any other purpose for which a county may expend funds under the Illinois Highway Code, and passenger rail transportation. For the purposes of this Section, "public facilities purposes" includes, but is not limited to, the acquisition, development, construction, reconstruction, rehabilitation, improvement, financing, architectural planning, and installation of capital facilities consisting of buildings, structures, and durable equipment and for the acquisition and improvement of real property and interest in real property required, or expected to be required, in connection with the public facilities, for use by the county for the furnishing of governmental services to its citizens, including, but not limited to, museums and nursing homes.
(j) The Department may promulgate rules to implement Public Act 95-1002 only to the extent necessary to apply the existing rules for the Special County Retailers' Occupation Tax for Public Safety to this new purpose for public facilities.
(Source: P.A. 102-379, eff. 1-1-22; 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.)
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55 ILCS 5/5-1006.7 (55 ILCS 5/5-1006.7) (Text of Section before amendment by P.A. 103-592 ) Sec. 5-1006.7. School facility and resources occupation taxes. (a) In any county, a tax shall be imposed upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used exclusively for (i) school facility purposes (except as otherwise provided in this Section), (ii) school resource officers and mental health professionals, or (iii) school facility purposes, school resource officers, and mental health professionals if a proposition for the tax has been submitted to the electors of that county and approved by a majority of those voting on the question as provided in subsection (c). The tax under this Section shall be imposed only in one-quarter percent increments and may not exceed 1%. This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under Public Act 102-700). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
The Department of Revenue has full power to administer and enforce this subsection, to collect all taxes and penalties due under this subsection, to dispose of taxes and penalties so collected in the manner provided in this subsection, and to determine all rights to credit memoranda arising on account of the erroneous payment of a tax or penalty under this subsection. The Department shall deposit all taxes and penalties collected under this subsection into a special fund created for that purpose. In the administration of and compliance with this subsection, the Department and persons who are subject to this subsection (i) have the same rights, remedies, privileges, immunities, powers, and duties, (ii) are subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and (iii) shall employ the same modes of procedure as are set forth in Sections 1 through 1o, 2 through 2-70 (in respect to all provisions contained in those Sections other than the State rate of tax), 2a through 2h, 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, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and all provisions of the Uniform Penalty and Interest Act as if those provisions were set forth in this subsection. The certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act permits the retailer to engage in a business that is taxable without registering separately with the Department under an ordinance or resolution under this subsection. Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their seller's tax liability by separately stating that tax as an additional charge, which may be stated in combination, in a single amount, with State tax that sellers are required to collect under the Use Tax Act, pursuant to any bracketed schedules set forth by the Department. (b) If a tax has been imposed under subsection (a), then a service occupation tax must also be imposed at the same rate upon all persons engaged, in the county, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the county as an incident to a sale of service. This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under Public Act 102-700). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. The tax imposed under this subsection and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Department and deposited into a special fund created for that purpose. The Department has full power to administer and enforce this subsection, to collect all taxes and penalties due under this subsection, to dispose of taxes and penalties so collected in the manner provided in this subsection, and to determine all rights to credit memoranda arising on account of the erroneous payment of a tax or penalty under this subsection. In the administration of and compliance with this subsection, the Department and persons who are subject to this subsection shall (i) have the same rights, remedies, privileges, immunities, powers and duties, (ii) be subject to the same conditions, restrictions, limitations, penalties and definition of terms, and (iii) employ the same modes of procedure as are set forth in Sections 2 (except that that reference to State in the definition of supplier maintaining a place of business in this State means the county), 2a through 2d, 3 through 3-50 (in respect to all provisions contained in those Sections other than the State rate of tax), 4 (except that the reference to the State shall be to the county), 5, 7, 8 (except that the jurisdiction to which the tax is a debt to the extent indicated in that Section 8 is the county), 9 (except as to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are 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 means the county), 15, 16, 17, 18, 19, and 20 of the Service Occupation Tax Act and all provisions of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein. Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their serviceman's tax liability by separately stating the tax as an additional charge, which may be stated in combination, in a single amount, with State tax that servicemen are authorized to collect under the Service Use Tax Act, pursuant to any bracketed schedules set forth by the Department. (c) The tax under this Section may not be imposed until the question of imposing the tax has been submitted to the electors of the county at a regular election and approved by a majority of the electors voting on the question. For all regular elections held prior to August 23, 2011 (the effective date of Public Act 97-542), upon a resolution by the county board or a resolution by school district boards that represent at least 51% of the student enrollment within the county, the county board must certify the question to the proper election authority in accordance with the Election Code. For all regular elections held prior to August 23, 2011 (the effective date of Public Act 97-542), the election authority must submit the question in substantially the following form: Shall (name of county) be authorized to impose a | | retailers' occupation tax and a service occupation tax (commonly referred to as a "sales tax") at a rate of (insert rate) to be used exclusively for school facility purposes?
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| The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative, then the county may, thereafter, impose the tax.
For all regular elections held on or after August 23, 2011 (the effective date of Public Act 97-542), the regional superintendent of schools for the county must, upon receipt of a resolution or resolutions of school district boards that represent more than 50% of the student enrollment within the county, certify the question to the proper election authority for submission to the electors of the county at the next regular election at which the question lawfully may be submitted to the electors, all in accordance with the Election Code.
For all regular elections held on or after August 23, 2011 (the effective date of Public Act 97-542) and before August 23, 2019 (the effective date of Public Act 101-455), the election authority must submit the question in substantially the following form:
Shall a retailers' occupation tax and a service
| | occupation tax (commonly referred to as a "sales tax") be imposed in (name of county) at a rate of (insert rate) to be used exclusively for school facility purposes?
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| The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative, then the tax shall be imposed at the rate set forth in the question.
For all regular elections held on or after August 23, 2019 (the effective date of Public Act 101-455), the election authority must submit the question as follows:
(1) If the referendum is to expand the use of
| | revenues from a currently imposed tax exclusively for school facility purposes to include school resource officers and mental health professionals, the question shall be in substantially the following form:
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| In addition to school facility purposes, shall
| | (name of county) school districts be authorized to use revenues from the tax commonly referred to as the school facility sales tax that is currently imposed in (name of county) at a rate of (insert rate) for school resource officers and mental health professionals?
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| (2) If the referendum is to increase the rate of a
| | tax currently imposed exclusively for school facility purposes at less than 1% and dedicate the additional revenues for school resource officers and mental health professionals, the question shall be in substantially the following form:
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| Shall the tax commonly referred to as the school
| | facility sales tax that is currently imposed in (name of county) at the rate of (insert rate) be increased to a rate of (insert rate) with the additional revenues used exclusively for school resource officers and mental health professionals?
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| (3) If the referendum is to impose a tax in a county
| | that has not previously imposed a tax under this Section exclusively for school facility purposes, the question shall be in substantially the following form:
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| Shall a retailers' occupation tax and a service
| | occupation tax (commonly referred to as a sales tax) be imposed in (name of county) at a rate of (insert rate) to be used exclusively for school facility purposes?
|
| (4) If the referendum is to impose a tax in a county
| | that has not previously imposed a tax under this Section exclusively for school resource officers and mental health professionals, the question shall be in substantially the following form:
|
| Shall a retailers' occupation tax and a service
| | occupation tax (commonly referred to as a sales tax) be imposed in (name of county) at a rate of (insert rate) to be used exclusively for school resource officers and mental health professionals?
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| (5) If the referendum is to impose a tax in a county
| | that has not previously imposed a tax under this Section exclusively for school facility purposes, school resource officers, and mental health professionals, the question shall be in substantially the following form:
|
| Shall a retailers' occupation tax and a service
| | occupation tax (commonly referred to as a sales tax) be imposed in (name of county) at a rate of (insert rate) to be used exclusively for school facility purposes, school resource officers, and mental health professionals?
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| The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative, then the tax shall be imposed at the rate set forth in the question.
For the purposes of this subsection (c), "enrollment" means the head count of the students residing in the county on the last school day of September of each year, which must be reported on the Illinois State Board of Education Public School Fall Enrollment/Housing Report.
(d) Except as otherwise provided, the Department shall immediately pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected under this Section to be deposited into the School Facility Occupation Tax Fund, which shall be an unappropriated trust fund held outside the State treasury. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
On or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to the regional superintendents of schools in counties from which retailers or servicemen have paid taxes or penalties to the Department during the second preceding calendar month. The amount to be paid to each regional superintendent of schools and disbursed to him or her in accordance with Section 3-14.31 of the School Code, is equal to the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020) collected from the county under this Section during the second preceding calendar month by the Department, (i) less 2% of that amount (except the amount collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020), of which 50% 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 in administering and enforcing the provisions of this Section, on behalf of the county, and 50% shall be distributed to the regional superintendent of schools to cover the costs in administering and enforcing the provisions of this Section; (ii) plus an amount that the Department determines is necessary to offset any amounts that were erroneously paid to a different taxing body; (iii) less an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of the county; and (iv) less any amount that the Department determines is necessary to offset any amounts that were payable to a different taxing body but were erroneously paid to the county. When certifying the amount of a monthly disbursement to a regional superintendent of schools under this Section, the Department shall increase or decrease the amounts by an amount necessary to offset any miscalculation of previous disbursements within the previous 6 months from the time a miscalculation is discovered.
Within 10 days after receipt by the Comptroller from the Department of the disbursement certification to the regional superintendents of the schools provided for in this Section, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with directions contained in the certification.
If the Department determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, then the Department shall notify the 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 Treasurer out of the School Facility Occupation Tax Fund or the Local Government Aviation Trust Fund, as appropriate.
(e) For the purposes of determining the local governmental unit whose tax is applicable, a retail sale by a producer of coal or another mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth. This subsection does not apply to coal or another mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or foreign commerce.
(f) Nothing in this Section may be construed to authorize a tax to be imposed upon the privilege of engaging in any business that under the Constitution of the United States may not be made the subject of taxation by this State.
(g) If a county board imposes a tax under this Section pursuant to a referendum held before August 23, 2011 (the effective date of Public Act 97-542) at a rate below the rate set forth in the question approved by a majority of electors of that county voting on the question as provided in subsection (c), then the county board may, by ordinance, increase the rate of the tax up to the rate set forth in the question approved by a majority of electors of that county voting on the question as provided in subsection (c). If a county board imposes a tax under this Section pursuant to a referendum held before August 23, 2011 (the effective date of Public Act 97-542), then the board may, by ordinance, discontinue or reduce the rate of the tax. If a tax is imposed under this Section pursuant to a referendum held on or after August 23, 2011 (the effective date of Public Act 97-542) and before August 23, 2019 (the effective date of Public Act 101-455), then the county board may reduce or discontinue the tax, but only in accordance with subsection (h-5) of this Section. If a tax is imposed under this Section pursuant to a referendum held on or after August 23, 2019 (the effective date of Public Act 101-455), then the county board may reduce or discontinue the tax, but only in accordance with subsection (h-10). If, however, a school board issues bonds that are secured by the proceeds of the tax under this Section, then the county board may not reduce the tax rate or discontinue the tax if that rate reduction or discontinuance would adversely affect the school board's ability to pay the principal and interest on those bonds as they become due or necessitate the extension of additional property taxes to pay the principal and interest on those bonds. If the county board reduces the tax rate or discontinues the tax, then a referendum must be held in accordance with subsection (c) of this Section in order to increase the rate of the tax or to reimpose the discontinued tax.
Until January 1, 2014, the results of any election that imposes, reduces, or discontinues a tax under this Section must be certified by the election authority, and any ordinance that increases or lowers the rate or discontinues the tax must be certified by the county clerk and, in each case, filed with the Illinois Department of Revenue either (i) on or before the first day of April, whereupon the Department shall proceed to administer and enforce the tax or change in the rate as of the first day of July next following the filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax or change in the rate as of the first day of January next following the filing.
Beginning January 1, 2014, the results of any election that imposes, reduces, or discontinues a tax under this Section must be certified by the election authority, and any ordinance that increases or lowers the rate or discontinues the tax must be certified by the county clerk and, in each case, filed with the Illinois Department of Revenue either (i) on or before the first day of May, whereupon the Department shall proceed to administer and enforce the tax or change in the rate as of the first day of July next following the filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax or change in the rate as of the first day of January next following the filing.
(h) For purposes of this Section, "school facility purposes" means (i) the acquisition, development, construction, reconstruction, rehabilitation, improvement, financing, architectural planning, and installation of capital facilities consisting of buildings, structures, and durable equipment and for the acquisition and improvement of real property and interest in real property required, or expected to be required, in connection with the capital facilities and (ii) the payment of bonds or other obligations heretofore or hereafter issued, including bonds or other obligations heretofore or hereafter issued to refund or to continue to refund bonds or other obligations issued, for school facility purposes, provided that the taxes levied to pay those bonds are abated by the amount of the taxes imposed under this Section that are used to pay those bonds. "School facility purposes" also includes fire prevention, safety, energy conservation, accessibility, school security, and specified repair purposes set forth under Section 17-2.11 of the School Code.
(h-5) A county board in a county where a tax has been imposed under this Section pursuant to a referendum held on or after August 23, 2011 (the effective date of Public Act 97-542) and before August 23, 2019 (the effective date of Public Act 101-455) may, by ordinance or resolution, submit to the voters of the county the question of reducing or discontinuing the tax. In the ordinance or resolution, the county board shall certify the question to the proper election authority in accordance with the Election Code. The election authority must submit the question in substantially the following form:
Shall the school facility retailers' occupation tax
| | and service occupation tax (commonly referred to as the "school facility sales tax") currently imposed in (name of county) at a rate of (insert rate) be (reduced to (insert rate))(discontinued)?
|
| If a majority of the electors voting on the question vote in the affirmative, then, subject to the provisions of subsection (g) of this Section, the tax shall be reduced or discontinued as set forth in the question.
(h-10) A county board in a county where a tax has been imposed under this Section pursuant to a referendum held on or after August 23, 2019 (the effective date of Public Act 101-455) may, by ordinance or resolution, submit to the voters of the county the question of reducing or discontinuing the tax. In the ordinance or resolution, the county board shall certify the question to the proper election authority in accordance with the Election Code. The election authority must submit the question in substantially the following form:
Shall the school facility and resources retailers'
| | occupation tax and service occupation tax (commonly referred to as the school facility and resources sales tax) currently imposed in (name of county) at a rate of (insert rate) be (reduced to (insert rate)) (discontinued)?
|
| The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative, then, subject to the provisions of subsection (g) of this Section, the tax shall be reduced or discontinued as set forth in the question.
(i) This Section does not apply to Cook County.
(j) This Section may be cited as the County School Facility and Resources Occupation Tax Law.
(Source: P.A. 102-700, eff. 4-19-22; 102-1062, eff. 7-1-22; 103-154, eff. 6-30-23.)
(Text of Section after amendment by P.A. 103-592 )
Sec. 5-1006.7. School facility and resources occupation taxes.
(a) In any county, a tax shall be imposed upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used exclusively for (i) school facility purposes (except as otherwise provided in this Section), (ii) school resource officers and mental health professionals, or (iii) school facility purposes, school resource officers, and mental health professionals if a proposition for the tax has been submitted to the electors of that county and approved by a majority of those voting on the question as provided in subsection (c). The tax under this Section shall be imposed only in one-quarter percent increments and may not exceed 1%.
This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under Public Act 102-700). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. The Department of Revenue has full power to administer and enforce this subsection, to collect all taxes and penalties due under this subsection, to dispose of taxes and penalties so collected in the manner provided in this subsection, and to determine all rights to credit memoranda arising on account of the erroneous payment of a tax or penalty under this subsection. The Department shall deposit all taxes and penalties collected under this subsection into a special fund created for that purpose.
In the administration of and compliance with this subsection, the Department and persons who are subject to this subsection (i) have the same rights, remedies, privileges, immunities, powers, and duties, (ii) are subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and (iii) shall employ the same modes of procedure as are set forth in Sections 1 through 1o, 2 through 2-70 (in respect to all provisions contained in those Sections other than the State rate of tax), 2a through 2h, 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, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and all provisions of the Uniform Penalty and Interest Act as if those provisions were set forth in this subsection.
The certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act permits the retailer to engage in a business that is taxable without registering separately with the Department under an ordinance or resolution under this subsection.
Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their seller's tax liability by separately stating that tax as an additional charge, which may be stated in combination, in a single amount, with State tax that sellers are required to collect under the Use Tax Act, pursuant to any bracketed schedules set forth by the Department.
(b) If a tax has been imposed under subsection (a), then a service occupation tax must also be imposed at the same rate upon all persons engaged, in the county, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the county as an incident to a sale of service.
This tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under Public Act 102-700). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
The tax imposed under this subsection and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Department and deposited into a special fund created for that purpose. The Department has full power to administer and enforce this subsection, to collect all taxes and penalties due under this subsection, to dispose of taxes and penalties so collected in the manner provided in this subsection, and to determine all rights to credit memoranda arising on account of the erroneous payment of a tax or penalty under this subsection.
In the administration of and compliance with this subsection, the Department and persons who are subject to this subsection shall (i) have the same rights, remedies, privileges, immunities, powers and duties, (ii) be subject to the same conditions, restrictions, limitations, penalties and definition of terms, and (iii) employ the same modes of procedure as are set forth in Sections 2 (except that that reference to State in the definition of supplier maintaining a place of business in this State means the county), 2a through 2d, 3 through 3-50 (in respect to all provisions contained in those Sections other than the State rate of tax), 4 (except that the reference to the State shall be to the county), 5, 7, 8 (except that the jurisdiction to which the tax is a debt to the extent indicated in that Section 8 is the county), 9 (except as to the disposition of taxes and penalties collected, and except that the retailer's discount is not allowed for taxes paid on aviation fuel that are 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 means the county), 15, 16, 17, 18, 19, and 20 of the Service Occupation Tax Act and all provisions of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein.
Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their serviceman's tax liability by separately stating the tax as an additional charge, which may be stated in combination, in a single amount, with State tax that servicemen are authorized to collect under the Service Use Tax Act, pursuant to any bracketed schedules set forth by the Department.
(b-5) If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, 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.
(c) The tax under this Section may not be imposed until the question of imposing the tax has been submitted to the electors of the county at a regular election and approved by a majority of the electors voting on the question. For all regular elections held prior to August 23, 2011 (the effective date of Public Act 97-542), upon a resolution by the county board or a resolution by school district boards that represent at least 51% of the student enrollment within the county, the county board must certify the question to the proper election authority in accordance with the Election Code.
For all regular elections held prior to August 23, 2011 (the effective date of Public Act 97-542), the election authority must submit the question in substantially the following form:
Shall (name of county) be authorized to impose a
| | retailers' occupation tax and a service occupation tax (commonly referred to as a "sales tax") at a rate of (insert rate) to be used exclusively for school facility purposes?
|
| The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative, then the county may, thereafter, impose the tax.
For all regular elections held on or after August 23, 2011 (the effective date of Public Act 97-542), the regional superintendent of schools for the county must, upon receipt of a resolution or resolutions of school district boards that represent more than 50% of the student enrollment within the county, certify the question to the proper election authority for submission to the electors of the county at the next regular election at which the question lawfully may be submitted to the electors, all in accordance with the Election Code.
For all regular elections held on or after August 23, 2011 (the effective date of Public Act 97-542) and before August 23, 2019 (the effective date of Public Act 101-455), the election authority must submit the question in substantially the following form:
Shall a retailers' occupation tax and a service
| | occupation tax (commonly referred to as a "sales tax") be imposed in (name of county) at a rate of (insert rate) to be used exclusively for school facility purposes?
|
| The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative, then the tax shall be imposed at the rate set forth in the question.
For all regular elections held on or after August 23, 2019 (the effective date of Public Act 101-455), the election authority must submit the question as follows:
(1) If the referendum is to expand the use of
| | revenues from a currently imposed tax exclusively for school facility purposes to include school resource officers and mental health professionals, the question shall be in substantially the following form:
|
| In addition to school facility purposes, shall
| | (name of county) school districts be authorized to use revenues from the tax commonly referred to as the school facility sales tax that is currently imposed in (name of county) at a rate of (insert rate) for school resource officers and mental health professionals?
|
| (2) If the referendum is to increase the rate of a
| | tax currently imposed exclusively for school facility purposes at less than 1% and dedicate the additional revenues for school resource officers and mental health professionals, the question shall be in substantially the following form:
|
| Shall the tax commonly referred to as the school
| | facility sales tax that is currently imposed in (name of county) at the rate of (insert rate) be increased to a rate of (insert rate) with the additional revenues used exclusively for school resource officers and mental health professionals?
|
| (3) If the referendum is to impose a tax in a county
| | that has not previously imposed a tax under this Section exclusively for school facility purposes, the question shall be in substantially the following form:
|
| Shall a retailers' occupation tax and a service
| | occupation tax (commonly referred to as a sales tax) be imposed in (name of county) at a rate of (insert rate) to be used exclusively for school facility purposes?
|
| (4) If the referendum is to impose a tax in a county
| | that has not previously imposed a tax under this Section exclusively for school resource officers and mental health professionals, the question shall be in substantially the following form:
|
| Shall a retailers' occupation tax and a service
| | occupation tax (commonly referred to as a sales tax) be imposed in (name of county) at a rate of (insert rate) to be used exclusively for school resource officers and mental health professionals?
|
| (5) If the referendum is to impose a tax in a county
| | that has not previously imposed a tax under this Section exclusively for school facility purposes, school resource officers, and mental health professionals, the question shall be in substantially the following form:
|
| Shall a retailers' occupation tax and a service
| | occupation tax (commonly referred to as a sales tax) be imposed in (name of county) at a rate of (insert rate) to be used exclusively for school facility purposes, school resource officers, and mental health professionals?
|
| The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative, then the tax shall be imposed at the rate set forth in the question.
For the purposes of this subsection (c), "enrollment" means the head count of the students residing in the county on the last school day of September of each year, which must be reported on the Illinois State Board of Education Public School Fall Enrollment/Housing Report.
(d) Except as otherwise provided, the Department shall immediately pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected under this Section to be deposited into the School Facility Occupation Tax Fund, which shall be an unappropriated trust fund held outside the State treasury. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020, shall be immediately paid over by the Department to the State Treasurer, ex officio, as trustee, for deposit into the Local Government Aviation Trust Fund. The Department shall only pay moneys into the Local Government Aviation Trust Fund under this Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
On or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to the regional superintendents of schools in counties from which retailers or servicemen have paid taxes or penalties to the Department during the second preceding calendar month. The amount to be paid to each regional superintendent of schools and disbursed to him or her in accordance with Section 3-14.31 of the School Code, is equal to the amount (not including credit memoranda and not including taxes and penalties collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020) collected from the county under this Section during the second preceding calendar month by the Department, (i) less 2% of that amount (except the amount collected on aviation fuel sold on or after December 1, 2019 and through December 31, 2020), of which 50% 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 in administering and enforcing the provisions of this Section, on behalf of the county, and 50% shall be distributed to the regional superintendent of schools to cover the costs in administering and enforcing the provisions of this Section; (ii) plus an amount that the Department determines is necessary to offset any amounts that were erroneously paid to a different taxing body; (iii) less an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of the county; and (iv) less any amount that the Department determines is necessary to offset any amounts that were payable to a different taxing body but were erroneously paid to the county. When certifying the amount of a monthly disbursement to a regional superintendent of schools under this Section, the Department shall increase or decrease the amounts by an amount necessary to offset any miscalculation of previous disbursements within the previous 6 months from the time a miscalculation is discovered.
Within 10 days after receipt by the Comptroller from the Department of the disbursement certification to the regional superintendents of the schools provided for in this Section, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with directions contained in the certification.
If the Department determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, then the Department shall notify the 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 Treasurer out of the School Facility Occupation Tax Fund or the Local Government Aviation Trust Fund, as appropriate.
(e) For the purposes of determining the local governmental unit whose tax is applicable, a retail sale by a producer of coal or another mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth. This subsection does not apply to coal or another mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or foreign commerce.
(f) Nothing in this Section may be construed to authorize a tax to be imposed upon the privilege of engaging in any business that under the Constitution of the United States may not be made the subject of taxation by this State.
(g) If a county board imposes a tax under this Section pursuant to a referendum held before August 23, 2011 (the effective date of Public Act 97-542) at a rate below the rate set forth in the question approved by a majority of electors of that county voting on the question as provided in subsection (c), then the county board may, by ordinance, increase the rate of the tax up to the rate set forth in the question approved by a majority of electors of that county voting on the question as provided in subsection (c). If a county board imposes a tax under this Section pursuant to a referendum held before August 23, 2011 (the effective date of Public Act 97-542), then the board may, by ordinance, discontinue or reduce the rate of the tax. If a tax is imposed under this Section pursuant to a referendum held on or after August 23, 2011 (the effective date of Public Act 97-542) and before August 23, 2019 (the effective date of Public Act 101-455), then the county board may reduce or discontinue the tax, but only in accordance with subsection (h-5) of this Section. If a tax is imposed under this Section pursuant to a referendum held on or after August 23, 2019 (the effective date of Public Act 101-455), then the county board may reduce or discontinue the tax, but only in accordance with subsection (h-10). If, however, a school board issues bonds that are secured by the proceeds of the tax under this Section, then the county board may not reduce the tax rate or discontinue the tax if that rate reduction or discontinuance would adversely affect the school board's ability to pay the principal and interest on those bonds as they become due or necessitate the extension of additional property taxes to pay the principal and interest on those bonds. If the county board reduces the tax rate or discontinues the tax, then a referendum must be held in accordance with subsection (c) of this Section in order to increase the rate of the tax or to reimpose the discontinued tax.
Until January 1, 2014, the results of any election that imposes, reduces, or discontinues a tax under this Section must be certified by the election authority, and any ordinance that increases or lowers the rate or discontinues the tax must be certified by the county clerk and, in each case, filed with the Illinois Department of Revenue either (i) on or before the first day of April, whereupon the Department shall proceed to administer and enforce the tax or change in the rate as of the first day of July next following the filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax or change in the rate as of the first day of January next following the filing.
Beginning January 1, 2014, the results of any election that imposes, reduces, or discontinues a tax under this Section must be certified by the election authority, and any ordinance that increases or lowers the rate or discontinues the tax must be certified by the county clerk and, in each case, filed with the Illinois Department of Revenue either (i) on or before the first day of May, whereupon the Department shall proceed to administer and enforce the tax or change in the rate as of the first day of July next following the filing; or (ii) on or before the first day of October, whereupon the Department shall proceed to administer and enforce the tax or change in the rate as of the first day of January next following the filing.
(h) For purposes of this Section, "school facility purposes" means (i) the acquisition, development, construction, reconstruction, rehabilitation, improvement, financing, architectural planning, and installation of capital facilities consisting of buildings, structures, and durable equipment and for the acquisition and improvement of real property and interest in real property required, or expected to be required, in connection with the capital facilities and (ii) the payment of bonds or other obligations heretofore or hereafter issued, including bonds or other obligations heretofore or hereafter issued to refund or to continue to refund bonds or other obligations issued, for school facility purposes, provided that the taxes levied to pay those bonds are abated by the amount of the taxes imposed under this Section that are used to pay those bonds. "School facility purposes" also includes fire prevention, safety, energy conservation, accessibility, school security, and specified repair purposes set forth under Section 17-2.11 of the School Code.
(h-5) A county board in a county where a tax has been imposed under this Section pursuant to a referendum held on or after August 23, 2011 (the effective date of Public Act 97-542) and before August 23, 2019 (the effective date of Public Act 101-455) may, by ordinance or resolution, submit to the voters of the county the question of reducing or discontinuing the tax. In the ordinance or resolution, the county board shall certify the question to the proper election authority in accordance with the Election Code. The election authority must submit the question in substantially the following form:
Shall the school facility retailers' occupation tax
| | and service occupation tax (commonly referred to as the "school facility sales tax") currently imposed in (name of county) at a rate of (insert rate) be (reduced to (insert rate))(discontinued)?
|
| If a majority of the electors voting on the question vote in the affirmative, then, subject to the provisions of subsection (g) of this Section, the tax shall be reduced or discontinued as set forth in the question.
(h-10) A county board in a county where a tax has been imposed under this Section pursuant to a referendum held on or after August 23, 2019 (the effective date of Public Act 101-455) may, by ordinance or resolution, submit to the voters of the county the question of reducing or discontinuing the tax. In the ordinance or resolution, the county board shall certify the question to the proper election authority in accordance with the Election Code. The election authority must submit the question in substantially the following form:
Shall the school facility and resources retailers'
| | occupation tax and service occupation tax (commonly referred to as the school facility and resources sales tax) currently imposed in (name of county) at a rate of (insert rate) be (reduced to (insert rate)) (discontinued)?
|
| The election authority must record the votes as "Yes" or "No".
If a majority of the electors voting on the question vote in the affirmative, then, subject to the provisions of subsection (g) of this Section, the tax shall be reduced or discontinued as set forth in the question.
(i) This Section does not apply to Cook County.
(j) This Section may be cited as the County School Facility and Resources Occupation Tax Law.
(Source: P.A. 102-700, eff. 4-19-22; 102-1062, eff. 7-1-22; 103-154, eff. 6-30-23; 103-592, eff. 1-1-25.)
|
55 ILCS 5/5-1006.8 (55 ILCS 5/5-1006.8) Sec. 5-1006.8. County Cannabis Retailers' Occupation Tax Law. (a) This Section may be referred to as the County Cannabis Retailers' Occupation Tax Law. The corporate authorities of any county may, by ordinance, impose a tax upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Program Act, at retail in the county on the gross receipts from these sales made in the course of that business. If imposed, the tax shall be imposed only in 0.25% increments. The tax rate may not exceed: (i) 3.75% of the gross receipts of sales made in unincorporated areas of the county; and (ii) 3% of the gross receipts of sales made in a municipality located in the county. The tax imposed under this Section and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. The Department of Revenue shall have full power to administer and enforce this Section; 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 under this Section. In the administration of and compliance with this Section, the Department of Revenue 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, and definitions of terms, and employ the same modes of procedure, as are described in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2a, 2b, 2c, 2i, 3 (except as to the disposition of taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6bb, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act as fully as if those provisions were set forth in this Section. (b) Persons subject to any tax imposed under the authority granted in this Section may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with any State tax that sellers are required to collect. (c) Whenever the Department of Revenue determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, the Department of Revenue 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 of Revenue. (d) The Department of Revenue shall immediately pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Local Cannabis Retailers' Occupation Tax Trust Fund. (e) On or before the 25th day of each calendar month, the Department of Revenue shall prepare and certify to the Comptroller the amount of money to be disbursed from the Local Cannabis Retailers' Occupation Tax Trust Fund to counties from which retailers have paid taxes or penalties under this Section during the second preceding calendar month. The amount to be paid to each county shall be the amount (not including credit memoranda) collected under this Section from sales made in the county during the second preceding calendar month, plus an amount the Department of Revenue determines is necessary to offset any amounts that were erroneously paid to a different taxing body, 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 county, 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 county, 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 counties, shall prepare and certify the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt by the Comptroller of the disbursement certification to the counties and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in the certification. (f) An ordinance or resolution imposing or discontinuing a tax under this Section or effecting a change in the rate thereof that is adopted on or after June 25, 2019 (the effective date of Public Act 101-27) and for which a certified copy is filed with the Department on or before April 1, 2020 shall be administered and enforced by the Department beginning on July 1, 2020. For ordinances filed with the Department after April 1, 2020, an ordinance or resolution imposing or discontinuing a tax under this Section or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof filed with the Department 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; or (ii) 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.
(g) Notwithstanding any provision in this Section to the contrary, if an ordinance or resolution imposing a tax under this Section was adopted on or before October 1, 2020 and a certified copy thereof was filed with the Department of Revenue on or before November 1, 2020, then the Department shall proceed to administer and enforce this Section as of May 1, 2021 for such ordinances or resolutions. (Source: P.A. 101-27, eff. 6-25-19; 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; 102-2, eff. 4-2-21.) |
55 ILCS 5/5-1006.9 (55 ILCS 5/5-1006.9) Sec. 5-1006.9. County Grocery Occupation Tax Law. (a) The corporate authorities of any county may, by ordinance or resolution that takes effect on or after January 1, 2026, impose a tax upon all persons engaged in the business of selling groceries at retail in the county, but outside of any municipality, on the gross receipts from those sales made in the course of that business. If imposed, the tax shall be at the rate of 1% of the gross receipts from these sales. The tax imposed by a county under this subsection and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department. The certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act shall permit the retailer to engage in a business that is taxable under any ordinance or resolution enacted under this subsection without registering separately with the Department under that ordinance or resolution or under this subsection. The Department shall have full power to administer and enforce this subsection; to collect all taxes and penalties due under this subsection; to dispose of taxes and penalties so collected in the manner provided in this Section and under rules adopted by the Department; and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty under this subsection. In the administration of, and compliance with, this subsection, the Department and persons who are subject to this subsection 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 1, 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), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers' Occupation Tax Act and all of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth in this Section. Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax that sellers are required to collect under the Use Tax Act, pursuant to such bracket schedules as the Department may prescribe. (b) If a tax has been imposed under subsection (a), then a service occupation tax must also be imposed at the same rate upon all persons engaged, in the county but outside of a municipality, in the business of making sales of service, who, as an incident to making those sales of service, transfer groceries, as defined in this Section, as an incident to a sale of service. The tax imposed under this subsection and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Department. The certificate of registration that is issued by the Department to a retailer under the Retailers' Occupation Tax Act or the Service Occupation Tax Act shall permit the registrant to engage in a business that is taxable under any ordinance or resolution enacted pursuant to this subsection without registering separately with the Department under the ordinance or resolution or under this subsection. The Department shall have full power to administer and enforce this subsection, to collect all taxes and penalties due under this subsection, to dispose of taxes and penalties so collected in the manner provided in this Section and under rules adopted by the Department, and to determine all rights to credit memoranda arising on account of the erroneous payment of a tax or penalty under this subsection. In the administration of and compliance with this subsection, the Department and persons who are subject to this subsection 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 set forth in Sections 2, 2c, 3 through 3-50 (in respect to all provisions contained in those Sections other than the State rate of tax), 4, 5, 7, 8, 9 (except as to the disposition of taxes and penalties collected), 10, 11, 12, 13, 15, 16, 17, 18, 19, and 20 of the Service Occupation Tax Act and all provisions of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth in this Section. Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their serviceman's tax liability by separately stating the tax as an additional charge, which may be stated in combination, in a single amount, with State tax that servicemen are authorized to collect under the Service Use Tax Act, pursuant to any bracketed schedules set forth by the Department. (c) The Department shall immediately pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected under this Section. Those taxes and penalties shall be deposited into the County Grocery Tax Trust Fund, a trust fund created in the State treasury. Except as otherwise provided in this Section, moneys in the County Grocery Tax Trust Fund shall be used to make payments to counties and for the payment of refunds under this Section. Moneys deposited into the County Grocery Tax Trust Fund under this Section are not subject to appropriation and shall be used as provided in this Section. All deposits into the County Grocery Tax Trust Fund shall be held in the County Grocery Tax Trust Fund by the State Treasurer, ex officio, as trustee separate and apart from all public moneys or funds of this State. Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified and to the person named in the notification from the Department. The refund shall be paid by the State Treasurer out of the County Grocery Tax Trust Fund. (d) As soon as possible after the first day of each month, upon certification of the Department, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, if any, as defined in the Innovation Development and Economy Act, collected under this Section. After the monthly transfer to the STAR Bonds Revenue Fund, if any, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named counties, the counties to be those from which retailers have paid taxes or penalties under this Section to the Department during the second preceding calendar month. The amount to be paid to each county shall be the amount (not including credit memoranda) 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 an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such county, 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 county, and not including any amounts that are transferred to the STAR Bonds Revenue Fund. Within 10 days after receipt by the Comptroller of the disbursement certification to the counties provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the amounts in accordance with the directions contained in the certification. (e) Nothing in this Section shall be construed to authorize a county to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by this State. (f) Except as otherwise provided in this subsection, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof filed with the Department 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, or (ii) 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. (g) When certifying the amount of a monthly disbursement to a county under this Section, the Department shall increase or decrease the amount by an amount necessary to offset any misallocation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered. (h) As used in this Section, "Department" means the Department of Revenue. For purposes of the tax authorized to be imposed under subsection (a), "groceries" has the same meaning as "food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, food consisting of or infused with adult use cannabis, soft drinks, candy, and food that has been prepared for immediate consumption)", as further defined in Section 2-10 of the Retailers' Occupation Tax Act. For purposes of the tax authorized to be imposed under subsection (b), "groceries" has the same meaning as "food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, food consisting of or infused with adult use cannabis, soft drinks, candy, and food that has been prepared for immediate consumption)", as further defined in Section 3-10 of the Service Occupation Tax Act. For purposes of the tax authorized to be imposed under subsection (b), "groceries" also means food prepared for immediate consumption and transferred incident to a sale of service subject to the Service Occupation Tax Act or the Service Use Tax Act by an entity licensed under the Hospital Licensing Act, the Nursing Home Care Act, the Assisted Living and Shared Housing Act, the ID/DD Community Care Act, the MC/DD Act, the Specialized Mental Health Rehabilitation Act of 2013, or the Child Care Act of 1969, or an entity that holds a permit issued pursuant to the Life Care Facilities Act. (i) This Section may be referred to as the County Grocery Occupation Tax Law.
(Source: P.A. 103-781, eff. 8-5-24.) |
55 ILCS 5/5-1007 (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
(Text of Section before amendment by P.A. 103-592 )
Sec. 5-1007. Home Rule County Service Occupation Tax Law. The corporate
authorities of a home rule county may impose a tax upon all persons
engaged, in such county, in the business of making sales of service at the
same rate of tax imposed pursuant to Section 5-1006 of the selling price of
all tangible personal property transferred by such servicemen either in the
form of tangible personal property or in the form of real estate as an
incident to a sale of service. If imposed, such tax shall only be imposed
in 1/4% increments. On and after September 1, 1991, this additional tax may
not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. 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 county. The changes made to this Section by this amendatory Act of the 101st General Assembly are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
The tax imposed by a home rule county pursuant to 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 certificate
of registration which is issued by the Department to a retailer under the
Retailers' Occupation Tax Act or under the Service Occupation Tax Act shall
permit such registrant to engage in a business which is taxable under any
ordinance or resolution enacted pursuant to this Section without
registering separately with the Department under such ordinance or
resolution or under this Section. The Department shall have full power
to administer and enforce this Section; 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
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 and definitions of terms, and employ the same
modes of procedure, as are prescribed in Sections 1a-1, 2, 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 taxing
county), 5, 7, 8 (except that the jurisdiction to which the tax shall be a
debt to the extent indicated in that Section 8 shall be the taxing county),
9 (except as to the disposition of taxes and penalties collected, and
except that the returned merchandise credit for this county 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 taxing county), 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.
No tax may be imposed by a home rule county pursuant to this Section
unless such county also imposes a tax at the same rate pursuant to Section
5-1006.
Persons subject to any tax imposed pursuant to the authority granted
in this Section may reimburse themselves for their serviceman's 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 servicemen are authorized to collect under the
Service Use Tax Act, pursuant to 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 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 refund shall be paid by
the State Treasurer out of the home rule county retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate.
Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Home Rule County Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, 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 Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on
or before the 25th day of each calendar month, the Department shall
prepare and certify to the Comptroller the disbursement of stated sums
of money to named counties, the counties to be those from
which suppliers and servicemen have paid taxes or penalties hereunder to
the Department during the second preceding calendar month. The amount
to be paid to each county 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) 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 county, and not including 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 counties, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt, by the
Comptroller, of the disbursement certification to the counties and the Tax Compliance and Administration Fund provided for
in this Section to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the respective amounts
in accordance with the directions contained in such certification.
In addition to the disbursement required by the preceding paragraph, an
allocation shall be made in each year to each county which received more
than $500,000 in disbursements under the preceding paragraph in the
preceding calendar year. The allocation shall be in an amount equal to the
average monthly distribution made to each such county under the preceding
paragraph during the preceding calendar year (excluding the 2 months of
highest receipts). The distribution made in March of each year
subsequent to the year in which an allocation was made pursuant to this
paragraph and the preceding paragraph shall be reduced by the
amount allocated and disbursed under this paragraph in the preceding
calendar year. The Department shall prepare and certify to the Comptroller
for disbursement the allocations made in accordance with this paragraph.
Nothing in this Section shall be construed to authorize a
county to impose a tax upon the privilege of engaging in any
business which under the Constitution of the United States may not be
made the subject of taxation by this State.
An ordinance or resolution 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 June,
whereupon the Department shall proceed to administer and enforce this
Section as of the first day of September next following such adoption and
filing. Beginning January 1, 1992, an ordinance or resolution imposing
or discontinuing the 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 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, an ordinance or resolution imposing or
discontinuing the 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 such adoption and filing.
Beginning April 1, 1998, an ordinance or
resolution imposing or
discontinuing the tax hereunder or effecting a change in the rate thereof shall
either (i) be adopted and a certified copy thereof filed with the Department 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; or (ii) 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.
This Section shall be known and may be cited as the Home Rule County
Service Occupation Tax Law.
(Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.)
(Text of Section after amendment by P.A. 103-592 ) Sec. 5-1007. Home Rule County Service Occupation Tax Law. The corporate authorities of a home rule county may impose a tax upon all persons engaged, in such county, in the business of making sales of service at the same rate of tax imposed pursuant to Section 5-1006 of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. If imposed, such tax shall only be imposed in 1/4% increments. On and after September 1, 1991, this additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. 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 county. The changes made to this Section by this amendatory Act of the 101st General Assembly are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution. The tax imposed by a home rule county pursuant to 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 certificate of registration which is issued by the Department to a retailer under the Retailers' Occupation Tax Act or under the Service Occupation Tax Act shall permit such registrant to engage in a business which is taxable under any ordinance or resolution enacted pursuant to this Section without registering separately with the Department under such ordinance or resolution or under this Section. The Department shall have full power to administer and enforce this Section; 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 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 and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1a-1, 2, 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 taxing county), 5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to the extent indicated in that Section 8 shall be the taxing county), 9 (except as to the disposition of taxes and penalties collected, and except that the returned merchandise credit for this county 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 taxing county), 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. No tax may be imposed by a home rule county pursuant to this Section unless such county also imposes a tax at the same rate pursuant to Section 5-1006. If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, 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. Persons subject to any tax imposed pursuant to the authority granted in this Section may reimburse themselves for their serviceman's 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 servicemen are authorized to collect under the Service Use Tax Act, pursuant to 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 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 refund shall be paid by the State Treasurer out of the home rule county retailers' occupation tax fund or the Local Government Aviation Trust Fund, as appropriate. Except as otherwise provided in this paragraph, the Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder for deposit into the Home Rule County Retailers' Occupation Tax Fund. Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, 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 Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county. As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected under this Section during the second preceding calendar month for sales within a STAR bond district. After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named counties, the counties to be those from which suppliers and servicemen have paid taxes or penalties hereunder to the Department during the second preceding calendar month. The amount to be paid to each county 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) 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 county, and not including 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 counties, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund under this Section. Within 10 days after receipt, by the Comptroller, of the disbursement certification to the counties and the Tax Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in such certification. In addition to the disbursement required by the preceding paragraph, an allocation shall be made in each year to each county which received more than $500,000 in disbursements under the preceding paragraph in the preceding calendar year. The allocation shall be in an amount equal to the average monthly distribution made to each such county under the preceding paragraph during the preceding calendar year (excluding the 2 months of highest receipts). The distribution made in March of each year subsequent to the year in which an allocation was made pursuant to this paragraph and the preceding paragraph shall be reduced by the amount allocated and disbursed under this paragraph in the preceding calendar year. The Department shall prepare and certify to the Comptroller for disbursement the allocations made in accordance with this paragraph. Nothing in this Section shall be construed to authorize a county to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by this State. An ordinance or resolution 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 June, whereupon the Department shall proceed to administer and enforce this Section as of the first day of September next following such adoption and filing. Beginning January 1, 1992, an ordinance or resolution imposing or discontinuing the 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 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, an ordinance or resolution imposing or discontinuing the 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 such adoption and filing. Beginning April 1, 1998, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof filed with the Department 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; or (ii) 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. This Section shall be known and may be cited as the Home Rule County Service Occupation Tax Law. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) |
55 ILCS 5/5-1008
(55 ILCS 5/5-1008) (from Ch. 34, par. 5-1008)
Sec. 5-1008.
Home Rule County Use Tax.
The corporate authorities of a
home rule county may impose a tax upon the privilege of using, in such
county, any item of tangible personal property which is purchased at retail
from a retailer, and which is titled or registered to a purchaser residing
within the corporate limits of such home rule county with an agency of this
State's government, at a rate which is an increment of 1/4% and based on
the selling price of such tangible personal property, as "selling price" is
defined in the "Use Tax Act", approved July 14, 1955, as amended. Such tax
shall be collected from persons whose Illinois address for titling or
registration purposes is given as being in such county. Such tax shall be
collected by the county imposing such tax.
This Section shall be known and may be cited as the "Home Rule
County Use Tax Law".
(Source: P.A. 91-51, eff. 6-30-99.)
|
55 ILCS 5/5-1008.5 (55 ILCS 5/5-1008.5)
(Text of Section before amendment by P.A. 103-592 )
Sec. 5-1008.5. Use and occupation taxes.
(a) The Rock Island County Board may adopt a resolution that authorizes a
referendum on
the
question of whether the county shall be authorized to impose a retailers'
occupation tax, a service occupation tax, and a use tax
at a rate of 1/4 of 1% on behalf of the economic
development
activities of Rock Island County and communities located within the county. The
county board shall certify the question
to the proper election authorities who shall submit the question to the voters
of the county at the next regularly scheduled election in accordance
with the general election law. The question shall
be in substantially the following form:
Shall Rock Island County be authorized to impose a | | retailers' occupation tax, a service occupation tax, and a use tax at the rate of 1/4 of 1% for the sole purpose of economic development activities, including creation and retention of job opportunities, support of affordable housing opportunities, and enhancement of quality of life improvements?
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Votes shall be recorded as "yes" or "no". If a majority of all votes cast on
the proposition are in favor of the proposition, the county is authorized to
impose the tax.
(b) The county shall impose the retailers'
occupation tax upon all persons engaged in the business of selling tangible
personal property at retail in the county, at the
rate approved by referendum, on the
gross receipts from the sales made in the course of those businesses within
the county. This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. 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 county. The tax imposed under this Section and all civil
penalties that may be assessed as an incident of the tax shall be collected
and enforced by the Department of Revenue. The Department has
full power to administer and enforce this Section; to collect all taxes
and penalties so collected in the manner provided in this Section; and to
determine
all rights to credit memoranda arising on account of the erroneous payment
of tax or penalty under this Section. In the administration of, and compliance
with,
this Section, the Department and persons who are subject to this Section
shall (i) have the same rights, remedies, privileges, immunities, powers and
duties, (ii) be subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions, and definitions of terms, and (iii) employ
the same modes of procedure as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect
to all provisions
other than the State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the
disposition of taxes and penalties collected and provisions related to
quarter monthly payments, 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, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty
and Interest Act, as fully as if those provisions were set forth in this
subsection.
Persons subject to any tax imposed under this subsection may reimburse
themselves for their seller's tax liability by separately stating
the tax as an additional charge, which charge may be stated in combination,
in a single amount, with State taxes that sellers are required to collect,
in accordance with bracket schedules prescribed by the
Department.
Whenever the Department determines that a refund should be made under this
subsection to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the warrant to be drawn
for the amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State Treasurer out
of the tax fund referenced under
paragraph (g) 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 at the same rate 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 another mineral mined
in Illinois, is a sale at retail at the place where the coal or other mineral
mined in Illinois is extracted from the earth. This paragraph does not
apply to coal or another mineral when it is delivered or shipped by the seller
to the purchaser at a point outside Illinois so that the sale is exempt
under the federal Constitution as a sale in interstate or foreign commerce.
Nothing in this Section shall be construed to authorize the county
to impose a tax upon the privilege of engaging in any
business that under the Constitution of the United States may not be made
the subject of taxation by this State.
(c) If a tax has been imposed under subsection (b), a
service occupation tax shall
also be imposed at the same rate upon all persons engaged, in the county, in
the business
of making sales of service, who, as an incident to making those sales of
service, transfer tangible personal property within the county
as an incident to a sale of service.
This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act. Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. 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 county.
The tax imposed under this subsection and all civil penalties that may be
assessed as an incident of the tax shall be collected and enforced by the
Department of Revenue. The Department has
full power to
administer and enforce this paragraph; to collect all taxes and penalties
due under this Section; to dispose of taxes and penalties so collected in the
manner
provided in this Section; and to determine all rights to credit memoranda
arising on account of the erroneous payment of tax or penalty under this
Section.
In the administration of, and compliance with this paragraph, the
Department and persons who are subject to this paragraph shall (i) have the
same rights, remedies, privileges, immunities, powers, and duties, (ii) be
subject to the same conditions, restrictions, limitations, penalties,
exclusions, exemptions, and definitions of terms, and (iii) employ the same
modes
of procedure as are prescribed in Sections 2 (except that the
reference to State in the definition of supplier maintaining a place of
business in this State shall mean the county), 2a, 2b, 3 through
3-55 (in respect to all provisions other than the State rate of
tax), 4 (except that the reference to the State shall be to the county),
5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to
the extent indicated in that Section 8 shall be the county), 9 (except as
to the disposition of taxes and penalties collected, and except that
the 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), 11, 12 (except the reference to Section 2b of the
Retailers' Occupation Tax Act), 13 (except that any reference to the State
shall mean the county), 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 in this subsection.
Persons subject to any tax imposed under the authority granted in
this subsection may reimburse themselves for their serviceman's tax liability
by separately stating the tax as an additional charge, which
charge may be stated in combination, in a single amount, with State tax
that servicemen are authorized to collect under the Service Use Tax Act, in
accordance with bracket schedules prescribed by the Department.
Whenever the Department determines that a refund should be made under this
subsection to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the warrant to be drawn
for the amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State Treasurer out
of the tax fund referenced under
paragraph (g) of this Section or the Local Government Aviation Trust Fund, as appropriate.
Nothing in this paragraph shall be construed to authorize the county
to impose a tax upon the privilege of engaging in any business that under
the Constitution of the United States may not be made the subject of taxation
by the State.
(d) If a tax has been imposed under subsection (b), a
use tax shall
also be imposed at the same rate upon the privilege of using, in the
county, any item of
tangible personal property that is purchased outside the county at
retail from a retailer, and that is titled or registered at a location within
the county with an agency of
this State's government.
"Selling price" is
defined as 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 county. The tax shall be collected by the Department of Revenue
for
the county. 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 has full power to administer and enforce this
paragraph; to collect all taxes, penalties, and interest due under this
Section; to
dispose of taxes, penalties, and interest so collected in the manner
provided in this Section; and to determine all rights to credit memoranda or
refunds arising on account of the erroneous payment of tax, penalty, or
interest under this Section. In the administration of, and compliance with,
this
subsection, the Department and persons who are subject to this paragraph
shall (i) have the same rights, remedies, privileges, immunities, powers,
and duties, (ii) be subject to the same conditions, restrictions, limitations,
penalties, exclusions, exemptions, and definitions of terms,
and (iii) employ the same modes of procedure as are prescribed in Sections 2
(except the definition of "retailer maintaining a place of business in this
State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, 7, 8 (except that the jurisdiction to which the tax shall be a debt to
the extent indicated in that Section 8 shall be the county), 9 (except
provisions relating to quarter
monthly payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
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 in this subsection.
Whenever the Department determines that a refund should be made under this
subsection to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the 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 tax fund referenced
under paragraph (g) of this Section.
(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.
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) The results of any election authorizing a proposition to impose a tax
under this Section or effecting a change in the rate of tax shall be certified
by the proper election authorities and filed with the Illinois Department on or
before the first day of October. In addition, an ordinance imposing,
discontinuing, or effecting a change in the rate of tax under this
Section shall be adopted and a certified copy of the ordinance filed with the
Department
on or before the first day of October. After proper receipt of the
certifications, the Department shall proceed to administer and enforce this
Section as of the first day of January next following the adoption and filing.
(g) Except as otherwise provided in paragraph (g-2), the Department of Revenue shall, upon collecting any taxes and penalties
as
provided in this Section, pay the taxes and penalties over to the State
Treasurer as
trustee for the county. The taxes and penalties shall be held in a trust
fund outside
the State Treasury. On or before the 25th day of each calendar month, the
Department of Revenue shall prepare and certify to the Comptroller of
the State of Illinois the amount to be paid to the county, which shall be
the balance in the fund, less any amount determined by the Department
to be necessary for the payment of refunds. Within 10 days after receipt by
the Comptroller of the certification of the amount to be paid to the
county, the Comptroller shall cause an order to be drawn for payment
for the amount in accordance with the directions contained in the
certification.
Amounts received from the tax imposed under this Section shall be used only for
the
economic development activities of the county and communities located within
the county.
(g-2) Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, 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 Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
(h) When certifying the amount of a monthly disbursement to the county
under this Section, the Department shall increase or decrease the amounts by an
amount necessary to offset any miscalculation of previous disbursements. The
offset amount shall be the amount erroneously disbursed within the previous 6
months from the time a miscalculation is discovered.
(i) This Section may be cited as the Rock Island County
Use and Occupation Tax Law.
(Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
(Text of Section after amendment by P.A. 103-592 )
Sec. 5-1008.5. Use and occupation taxes.
(a) The Rock Island County Board may adopt a resolution that authorizes a referendum on the question of whether the county shall be authorized to impose a retailers' occupation tax, a service occupation tax, and a use tax at a rate of 1/4 of 1% on behalf of the economic development activities of Rock Island County and communities located within the county. The county board shall certify the question to the proper election authorities who shall submit the question to the voters of the county at the next regularly scheduled election in accordance with the general election law. The question shall be in substantially the following form:
Shall Rock Island County be authorized to impose a
| | retailers' occupation tax, a service occupation tax, and a use tax at the rate of 1/4 of 1% for the sole purpose of economic development activities, including creation and retention of job opportunities, support of affordable housing opportunities, and enhancement of quality of life improvements?
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| Votes shall be recorded as "yes" or "no". If a majority of all votes cast on the proposition are in favor of the proposition, the county is authorized to impose the tax.
(b) The county shall impose the retailers' occupation tax upon all persons engaged in the business of selling tangible personal property at retail in the county, at the rate approved by referendum, on the gross receipts from the sales made in the course of those businesses within the county. This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. 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 county. The tax imposed under this Section and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. The Department has full power to administer and enforce this Section; to collect all taxes and penalties so collected in the manner provided in this Section; and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty under this Section. In the administration of, and compliance with, this Section, the Department and persons who are subject to this Section shall (i) have the same rights, remedies, privileges, immunities, powers and duties, (ii) be subject to the same conditions, restrictions, limitations, penalties, exclusions, exemptions, and definitions of terms, and (iii) employ the same modes of procedure as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to all provisions other than the State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except as to the disposition of taxes and penalties collected and provisions related to quarter monthly payments, 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, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth in this subsection.
Persons subject to any tax imposed under this subsection may reimburse themselves for their seller's tax liability by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State taxes that sellers are required to collect, in accordance with bracket schedules prescribed by the Department.
Whenever the Department determines that a refund should be made under this subsection to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the warrant to be drawn for the amount specified, and to the person named, in the notification from the Department. The refund shall be paid by the State Treasurer out of the tax fund referenced under paragraph (g) 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 at the same rate 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 another mineral mined in Illinois, is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth. This paragraph does not apply to coal or another mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the federal Constitution as a sale in interstate or foreign commerce.
Nothing in this Section shall be construed to authorize the county to impose a tax upon the privilege of engaging in any business that under the Constitution of the United States may not be made the subject of taxation by this State.
(c) If a tax has been imposed under subsection (b), a service occupation tax shall also be imposed at the same rate upon all persons engaged, in the county, in the business of making sales of service, who, as an incident to making those sales of service, transfer tangible personal property within the county as an incident to a sale of service. This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Service Occupation Tax Act. Beginning December 1, 2019, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the county does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel is excluded from the tax. The county must comply with the certification requirements for airport-related purposes under Section 2-22 of the Retailers' Occupation Tax Act. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. 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 county. The tax imposed under this subsection and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. The Department has full power to administer and enforce this paragraph; to collect all taxes and penalties due under this Section; to dispose of taxes and penalties so collected in the manner provided in this Section; and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty under this Section. In the administration of, and compliance with this paragraph, the Department and persons who are subject to this paragraph shall (i) have the same rights, remedies, privileges, immunities, powers, and duties, (ii) be subject to the same conditions, restrictions, limitations, penalties, exclusions, exemptions, and definitions of terms, and (iii) employ the same modes of procedure as are prescribed in Sections 2 (except that the reference to State in the definition of supplier maintaining a place of business in this State shall mean the county), 2a, 2b, 3 through 3-55 (in respect to all provisions other than the State rate of tax), 4 (except that the reference to the State shall be to the county), 5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to the extent indicated in that Section 8 shall be the county), 9 (except as to the disposition of taxes and penalties collected, and except that the 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), 11, 12 (except the reference to Section 2b of the Retailers' Occupation Tax Act), 13 (except that any reference to the State shall mean the county), 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 in this subsection.
Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their serviceman's tax liability by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax that servicemen are authorized to collect under the Service Use Tax Act, in accordance with bracket schedules prescribed by the Department.
Whenever the Department determines that a refund should be made under this subsection to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the warrant to be drawn for the amount specified, and to the person named, in the notification from the Department. The refund shall be paid by the State Treasurer out of the tax fund referenced under paragraph (g) of this Section or the Local Government Aviation Trust Fund, as appropriate.
Nothing in this paragraph shall be construed to authorize the county to impose a tax upon the privilege of engaging in any business that under the Constitution of the United States may not be made the subject of taxation by the State.
(c-5) If, on January 1, 2025, a unit of local government has in effect a tax under this Section, or if, after January 1, 2025, a unit of local government imposes a tax under this Section, 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) If a tax has been imposed under subsection (b), a use tax shall also be imposed at the same rate upon the privilege of using, in the county, any item of tangible personal property that is purchased outside the county at retail from a retailer, and that is titled or registered at a location within the county with an agency of this State's government. "Selling price" is defined as 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 county. The tax shall be collected by the Department of Revenue for the county. 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 has full power to administer and enforce this paragraph; to collect all taxes, penalties, and interest due under this Section; to dispose of taxes, penalties, and interest so collected in the manner provided in this Section; and to determine all rights to credit memoranda or refunds arising on account of the erroneous payment of tax, penalty, or interest under this Section. In the administration of, and compliance with, this subsection, the Department and persons who are subject to this paragraph shall (i) have the same rights, remedies, privileges, immunities, powers, and duties, (ii) be subject to the same conditions, restrictions, limitations, penalties, exclusions, exemptions, and definitions of terms, and (iii) employ the same modes of procedure as are prescribed in Sections 2 (except the definition of "retailer maintaining a place of business in this State"), 3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6, 7, 8 (except that the jurisdiction to which the tax shall be a debt to the extent indicated in that Section 8 shall be the county), 9 (except provisions relating to quarter monthly payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 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 in this subsection.
Whenever the Department determines that a refund should be made under this subsection to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the 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 tax fund referenced under paragraph (g) of this Section.
(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. 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) The results of any election authorizing a proposition to impose a tax under this Section or effecting a change in the rate of tax shall be certified by the proper election authorities and filed with the Illinois Department on or before the first day of October. In addition, an ordinance imposing, discontinuing, or effecting a change in the rate of tax under this Section shall be adopted and a certified copy of the ordinance filed with the Department on or before the first day of October. After proper receipt of the certifications, the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing.
(g) Except as otherwise provided in paragraph (g-2), the Department of Revenue shall, upon collecting any taxes and penalties as provided in this Section, pay the taxes and penalties over to the State Treasurer as trustee for the county. The taxes and penalties shall be held in a trust fund outside the State Treasury. On or before the 25th day of each calendar month, the Department of Revenue shall prepare and certify to the Comptroller of the State of Illinois the amount to be paid to the county, which shall be the balance in the fund, less any amount determined by the Department to be necessary for the payment of refunds. Within 10 days after receipt by the Comptroller of the certification of the amount to be paid to the county, the Comptroller shall cause an order to be drawn for payment for the amount in accordance with the directions contained in the certification. Amounts received from the tax imposed under this Section shall be used only for the economic development activities of the county and communities located within the county.
(g-2) Taxes and penalties collected on aviation fuel sold on or after December 1, 2019, 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 Section for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the county.
(h) When certifying the amount of a monthly disbursement to the county under this Section, the Department shall increase or decrease the amounts by an amount necessary to offset any miscalculation of previous disbursements. The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a miscalculation is discovered.
(i) This Section may be cited as the Rock Island County Use and Occupation Tax Law.
(Source: P.A. 103-592, eff. 1-1-25.)
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55 ILCS 5/5-1009 (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009) Sec. 5-1009. Limitation on home rule powers. Except as provided in Sections 5-1006, 5-1006.5, 5-1006.8, 5-1006.9 5-1007, and 5-1008, on and after September 1, 1990, no home rule county has the authority to impose, pursuant to its home rule authority, a retailers' occupation tax, service occupation tax, use tax, sales tax or other tax on the use, sale or purchase of tangible personal property based on the gross receipts from such sales or the selling or purchase price of said tangible personal property. Notwithstanding the foregoing, this Section does not preempt any home rule imposed tax such as the following: (1) a tax on alcoholic beverages, whether based on gross receipts, volume sold or any other measurement; (2) a tax based on the number of units of cigarettes or tobacco products; (3) a tax, however measured, based on the use of a hotel or motel room or similar facility; (4) a tax, however measured, on the sale or transfer of real property; (5) a tax, however measured, on lease receipts; (6) a tax on food prepared for immediate consumption and on alcoholic beverages sold by a business which provides for on premise consumption of said food or alcoholic beverages; or (7) other taxes not based on the selling or purchase price or gross receipts from the use, sale or purchase of tangible personal property. This Section does not preempt a home rule county from imposing a tax, however measured, on the use, for consideration, of a parking lot, garage, or other parking facility. On and after December 1, 2019, no home rule county has the authority to impose, pursuant to its home rule authority, a tax, however measured, on sales of aviation fuel, as defined in Section 3 of the Retailers' Occupation Tax Act, unless the tax revenue is expended for airport-related purposes. For purposes of this Section, "airport-related purposes" has the meaning ascribed in Section 6z-20.2 of the State Finance Act. Aviation fuel shall be excluded from tax only for so long as the revenue use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are binding on the county. This Section is a limitation, pursuant to subsection (g) of Section 6 of Article VII of the Illinois Constitution, on the power of home rule units to tax. The changes made to this Section by Public Act 101-10 are a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution. (Source: P.A. 102-558, eff. 8-20-21; 103-781, eff. 8-5-24.) |
55 ILCS 5/5-1010
(55 ILCS 5/5-1010) (from Ch. 34, par. 5-1010)
Sec. 5-1010.
Time of fixing compensation of county officers.
The time of fixing the compensation of county officers, which
compensation is to be fixed by the county board, shall be at a
meeting of such board held before the regular election of the
officers whose compensation is to be fixed.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1011
(55 ILCS 5/5-1011) (from Ch. 34, par. 5-1011)
Sec. 5-1011.
Separation of funds.
Whenever a tax is levied for the
payment of a specific debt, the amount of such tax collected shall be kept
as a separate fund in the county treasury, and expended only in the
liquidation of such indebtedness: Provided, that any surplus remaining in
the treasury after full payment of such indebtedness, shall be transferred
to the common fund of the county.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1012
(55 ILCS 5/5-1012) (from Ch. 34, par. 5-1012)
Sec. 5-1012.
Issuance of county bonds.
When the county board of any
county deems it necessary to issue county bonds to enable them to perform
any of the duties imposed upon them by law, they may, by an order, entered
of record, specifying the amount of bonds required, and the object for
which they are to be issued, submit to the legal voters of their county, at
any election, the question of issuing such county bonds. The county board
shall certify the question to the proper election officials who shall
submit the question at an election in accordance with the general election
law. The amount of the bonds so issued shall not exceed, including the then
existing indebtedness of the county, 5.75% of the value of such
taxable
property of such county, as ascertained by the assessment for the State and
county tax for the preceding year or, until January 1, 1983, if greater,
the sum that is produced by multiplying the county's 1978 equalized
assessed valuation by the debt limitation percentage in effect on January
1, 1979. The proposition shall be in substantially the following form: "For
county bonds", or "Against county bonds", and if a majority of the votes on
that question shall be "For county bonds", such county board may issue such
bonds in such denominations as the county board may determine of not less
than $25 each, payable respectively, in not less than one, nor more than 20
years, with interest payable annually or semi-annually, at the rate of not
more than the greater of (i) the maximum rate authorized by the Bond
Authorization Act, as amended at the time of the making of the contract, or
(ii) 8% per annum. This Section shall not require submission to the voters
of the county of bond issues authorized to be issued without such
submission to the voters under Section 5-1027 or 5-1062 or under Division 5-33,
6-6, 6-8 or 6-27 of this Code.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after 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 or "An Act to
revise the law in relation to counties", approved March 31, 1874, that may
appear to be or to have been more restrictive than those Acts, (ii) that
the provisions of this Section or its predecessor are not a limitation on
the supplementary authority granted by the Omnibus Bond Acts, and (iii)
that instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of this Act or "An Act to revise the law in
relation to counties", approved March 31, 1874, that may appear to be or to
have been more restrictive than those Acts.
(Source: P.A. 90-655, eff. 7-30-98.)
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55 ILCS 5/5-1013
(55 ILCS 5/5-1013) (from Ch. 34, par. 5-1013)
Sec. 5-1013.
Neglect of duty.
If any member of the county board of
any county in this State shall wilfully neglect to perform any of the
duties which are or shall be required of him by law, as a member of the
county board, he shall, for every such offense, forfeit the sum of $200, to
be recovered in a civil action.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1014
(55 ILCS 5/5-1014) (from Ch. 34, par. 5-1014)
Sec. 5-1014.
Powers generally.
The county board of each county has
the powers enumerated in the Sections following this Section and preceding
Section 5-1105, subject to conditions therein stated. Powers conferred on
counties are in addition to and not in limitation of their existing powers.
It is the policy of this State that all powers granted, either expressly
or by necessary implication, by this Code, other Illinois statute, or the
Illinois Constitution to non-home rule counties may be exercised by those
counties notwithstanding effects on competition. It is the intention of the
General Assembly that the "State action exemption" to the application of
federal antitrust statutes be fully available to counties to the extent
their activities are authorized by law as stated herein.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1014.3
(55 ILCS 5/5-1014.3)
Sec. 5-1014.3. Agreements to share or rebate occupation taxes.
(a) On and after
June 1, 2004, a county board shall not enter into
any agreement to share or
rebate any portion of
retailers' occupation taxes generated by retail sales of tangible personal
property if: (1) the tax on those retail sales, absent the agreement,
would have been paid to another unit of local government; and (2) the retailer
maintains, within that other unit of local government, a retail
location from which the tangible personal property is delivered to purchasers,
or a warehouse from which the tangible personal property is delivered to
purchasers. Any unit of local government denied
retailers' occupation tax revenue because of an agreement that violates this
Section may file an action in circuit court against only the county.
Any agreement entered into prior to
June 1,
2004 is not affected by this amendatory Act of the 93rd General Assembly.
Any unit of local
government that prevails in the circuit court action is entitled to damages in
the amount of the tax revenue it was denied as a result of the agreement,
statutory interest, costs, reasonable attorney's fees, and an amount equal to
50% of the tax.
(b) On and after the effective date of this amendatory Act of the 93rd
General Assembly, a home rule unit shall not enter into any agreement
prohibited
by this Section. This Section is a denial and limitation of home rule powers
and
functions under subsection (g) of Section 6 of Article VII of the Illinois
Constitution.
(c) Any county that enters into an agreement to share or
rebate any portion of
retailers' occupation taxes generated by retail sales of tangible personal
property must complete and submit a report by electronic filing to the Department of Revenue within 30 days after the execution of the agreement. Any county that has entered into such an agreement before the effective date of this amendatory Act of the 97th General Assembly that has not been terminated or expired as of the effective date of this amendatory Act of the 97th General Assembly shall submit a report with respect to the agreements within 90 days after the effective date of this amendatory Act of the 97th General Assembly. Any agreement entered into after the effective date of this amendatory Act of the 98th General Assembly is not valid until the county entering into the agreement complies with the requirements set forth in this subsection. Any county that fails to comply with the requirements set forth in this subsection within 30 days after the execution of the agreement shall be responsible for paying to the Department of Revenue a delinquency penalty of $20 per day for each day the county fails to submit a report by electronic filing to the Department of Revenue. A county that has previously failed to report an agreement in effect on the effective date of this subsection will begin to accrue a delinquency penalty for each day the agreement remains unreported beginning on the effective date of this subsection. The Department of Revenue may adopt rules to implement and administer these penalties. (d) The report described in this Section shall be made on a form to be supplied by the Department of Revenue and shall contain the following: (1) the names of the county and the business entering | | (2) the location or locations of the business within
| | (3) a statement, to be answered in the affirmative or
| | negative, as to whether or not the company maintains additional places of business in the State other than those described pursuant to paragraph (2);
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| (4) the terms of the agreement, including (i) the
| | manner in which the amount of any retailers' occupation tax to be shared, rebated, or refunded is to be determined each year for the duration of the agreement, (ii) the duration of the agreement, and (iii) the name of any business who is not a party to the agreement but who directly or indirectly receives a share, refund, or rebate of the retailers' occupation tax; and
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| (5) a copy of the agreement to share or rebate any
| | portion of retailers' occupation taxes generated by retail sales of tangible personal property.
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| An updated report must be filed by the county within 30 days after the execution of any amendment made to an agreement.
Reports filed with the Department pursuant to this Section shall not constitute tax returns.
(e) The Department and the county shall redact the sales figures, the amount of sales tax collected, and the amount of sales tax rebated prior to disclosure of information contained in a report required by this Section or the Freedom of Information Act. The information redacted shall be exempt from the provisions of the Freedom of Information Act.
(f) All reports, except the copy of the agreement, required to be filed with the Department of Revenue pursuant to this Section shall be posted on the Department's website within 6 months after the effective date of this amendatory Act of the 97th General Assembly. The website shall be updated on a monthly basis to include newly received reports.
(Source: P.A. 97-976, eff. 1-1-13; 98-463, eff. 8-16-13; 98-1098, eff. 8-26-14.)
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55 ILCS 5/5-1014.5
(55 ILCS 5/5-1014.5)
Sec. 5-1014.5.
County board chairman; veto; procedure.
In counties with a
population between 700,000 and 3,000,000, (i) each county appropriation
ordinance that is passed that includes appropriations for the county or
multiple-county health department and (ii) each appropriation ordinance that
is passed by a Metropolitan Airport Authority located within the county shall
be presented immediately to the county board chairman. If the county
board chairman approves the ordinance, he or she shall sign it and it shall
become law. The county board chairman may reduce or veto any item of
appropriations for the county or multiple-county health department or for a
Metropolitan Airport Authority in the ordinance and shall return the item
vetoed or reduced with his or her objections to the county board. A copy of the
veto shall also be delivered to the body for which the appropriation is
intended. Portions of an ordinance not reduced or vetoed shall become law. Any
ordinance not so returned by the county board chairman within 30 calendar days
after it is presented to him or her shall become law. If, within 30 calendar
days after the veto has
been delivered to the county board and the body for which the
appropriation is intended, the county board restores an item that has been
reduced or overrides the veto of an item by a record
vote of three-fifths of the members elected, the item shall become law.
If a reduced item is not so restored, it shall become law in the reduced
amount.
(Source: P.A. 89-402, eff. 8-20-95.)
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55 ILCS 5/5-1015
(55 ILCS 5/5-1015) (from Ch. 34, par. 5-1015)
Sec. 5-1015.
Care and custody of property.
A county board may take
and have the care and custody of all the real and personal estate owned
by the county.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1016
(55 ILCS 5/5-1016) (from Ch. 34, par. 5-1016)
Sec. 5-1016.
Management of county funds and business.
A county board
may manage the county funds and county business, except as otherwise
specifically provided. A county board may invest any trust fund,
subject to its control and not otherwise restricted by law, in bonds or
other interest bearing obligations of the United States maturing or subject
to redemption at such time as shall not adversely affect the proper
administration of the trust. Interest from any such investment shall accrue
to the fund and shall, except to the extent otherwise provided by law or
court order, become the property of the county upon disbursement of the fund.
(Source: P.A. 86-962; 86-1028; 87-895.)
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55 ILCS 5/5-1017
(55 ILCS 5/5-1017) (from Ch. 34, par. 5-1017)
Sec. 5-1017.
Coordinator of Federal and State Aid.
A county board may
create an office of Coordinator of Federal and State Aid reporting to the
county board and assisting the board with development programs for which
State or federal funds are or may be available and in the application for
such funds. Any board choosing to establish such an office may provide for
the compensation and expenses of the person appointed as coordinator and
such additional office staff as the board finds necessary.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1018
(55 ILCS 5/5-1018) (from Ch. 34, par. 5-1018)
Sec. 5-1018.
Reimbursement for expenses; employment of personnel.
A county board may reimburse the chairman and other members of the county
board for travel and other expenses necessarily incurred while in the
conduct of the business of the county.
A county board may employ, appoint or contract for the
services of such clerical, stenographic and professional personnel for the
members of the county board, the committees of the board and the chairman
of the board as the board finds necessary or desirable to the conduct of
the business of the county, and may fix the compensation of and
pay for the services of such personnel.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1018.5 (55 ILCS 5/5-1018.5) Sec. 5-1018.5. Compliance with ITAP requirements. A county must comply with the requirements of Section 405-335 of the Department of Central Management Services Law of the Civil Administrative Code of Illinois concerning the Illinois Transparency and Accountability Portal (ITAP). A county may not submit employment information for the ITAP in a manner that is inconsistent with the requirements of Section 405-335 of the Department of Central Management Services Law of the Civil Administrative Code of Illinois. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.
(Source: P.A. 97-744, eff. 1-1-13.) |
55 ILCS 5/5-1019
(55 ILCS 5/5-1019) (from Ch. 34, par. 5-1019)
Sec. 5-1019.
Examination and settlement of accounts.
A county
board may examine and settle all accounts against the county,
and all accounts concerning the receipts and expenditures of the county,
to issue purchase orders and make payments thereon upon compliance with
the terms of such purchase orders, and to establish procedures therefor.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1020
(55 ILCS 5/5-1020) (from Ch. 34, par. 5-1020)
Sec. 5-1020.
Trust agreements for funds retained pending construction
completion. Whenever any county has entered into a contract for the
repair, remodeling, renovation or construction of a building or structure
or the construction or maintenance of a road or highway (including any
contract to which Section 5-409 of the Illinois Highway Code is applicable)
or of a local improvement as defined in Division 5-32, as amended, which
provides for retention of a percentage of the contract price until final
completion and acceptance of the work, upon the request of the contractor
and with the approval of the county, the amount so retained may be
deposited under a trust agreement with an Illinois bank or savings and loan
association of the contractor's choice and subject to the approval of the
county. The contractor shall receive any interest thereon.
Upon application by the contractor, the trust agreement must contain, as a
minimum, the following provisions:
a. The amount to be deposited subject to the trust;
b. The terms and conditions of payment in case of default of the
contractor;
c. The termination of the trust agreement upon completion of the
contract; and
d. The contractor shall be responsible for obtaining the written
consent of the bank trustee, and any costs or service fees shall be
borne by the contractor.
The trust agreement may, at the discretion of the county and
upon request of the contractor, become operative at the time of the
first partial payment in accordance with existing statutes, ordinances and
county procedures.
No bank or savings and loan association shall receive public funds as
permitted by this Section, unless it has complied with the requirements
established pursuant to Section 6 of "An Act relating to certain investments
of public funds by public agencies", approved July 23, 1943, as
now or hereafter amended.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1021
(55 ILCS 5/5-1021) (from Ch. 34, par. 5-1021)
Sec. 5-1021.
Prompt payment.
Purchases made pursuant to this
Code shall be made in compliance with the "Local Government Prompt
Payment Act".
(Source: P.A. 86-962.)
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55 ILCS 5/5-1022
(55 ILCS 5/5-1022) (from Ch. 34, par. 5-1022)
(Text of Section from P.A. 103-14)
Sec. 5-1022. Competitive bids.
(a) Any purchase by a county with fewer than 2,000,000 inhabitants of
services, materials, equipment or supplies in excess of $30,000, other than
professional services, shall be contracted for in one of the following ways:
(1) by a contract let to the lowest responsible | | bidder after advertising for bids in a newspaper published within the county or, if no newspaper is published within the county, then a newspaper having general circulation within the county; or
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(2) by a contract let without advertising for bids in
| | the case of an emergency if authorized by the county board.
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(b) In determining the lowest responsible bidder, the county board shall
take into consideration the qualities of the articles supplied; their
conformity with the specifications; their suitability to the
requirements
of the county; the
availability of support services; the uniqueness of the service, materials,
equipment, or supplies as it applies to networked, integrated computer systems;
the compatibility to existing equipment;
and the delivery terms. In addition, the county board may take into consideration the bidder's active participation in an applicable apprenticeship program registered with the United States Department of Labor. The county board also may
take into consideration whether a bidder is a private enterprise or a
State-controlled enterprise and, notwithstanding any other provision of
this Section or a lower bid by a State-controlled enterprise, may let a
contract to the lowest responsible bidder that is a private enterprise.
(c) This Section does not apply to contracts by a county with the federal
government or to purchases of used equipment, purchases at auction
or similar transactions which by their very nature are not suitable to
competitive bids, pursuant to an ordinance adopted by the county board.
(d) Notwithstanding the provisions of this Section, a county may let
without advertising for bids in the case of purchases and contracts, when
individual orders do not exceed $35,000, for the use, purchase, delivery,
movement, or installation of data processing equipment, software, or services
and
telecommunications and inter-connect equipment, software, and services.
(e) A county may require, as a condition of any contract for goods and
services,
that persons awarded a contract with the county and all affiliates of the
person
collect and
remit Illinois Use Tax on all sales of tangible personal property into the
State
of Illinois
in accordance with the provisions of the Illinois Use Tax Act regardless of
whether the
person or affiliate is a "retailer maintaining a place of business within this
State" as
defined in Section 2 of the Use Tax Act. For purposes of this subsection (e),
the term
"affiliate" means any entity that (1) directly, indirectly, or constructively
controls another
entity, (2) is directly, indirectly, or constructively controlled by another
entity, or (3) is
subject to the control of a common entity. For purposes of this subsection (e),
an entity
controls another entity if it owns, directly or individually, more than 10% of
the voting
securities of that entity. As used in this subsection (e), the term "voting
security" means a
security that (1) confers upon the holder the right to vote for the election of
members of
the board of directors or similar governing body of the business or (2) is
convertible into,
or entitles the holder to receive upon its exercise, a security that confers
such a right to
vote. A general partnership interest is a voting security.
(f) Bids submitted to, and contracts executed by, the county may require
a
certification by the bidder or contractor that the bidder or contractor is not
barred from
bidding for or entering into a contract under this Section and that the bidder
or contractor
acknowledges that the county may declare the contract void if the certification
completed
pursuant to this subsection (f) is false.
(Source: P.A. 103-14, eff. 1-1-24.)
(Text of Section from P.A. 103-286)
Sec. 5-1022. Competitive bids.
(a) Any purchase by a county with fewer than 2,000,000 inhabitants of
services, materials, equipment or supplies in excess of $30,000, other than
professional services, shall be contracted for in one of the following ways:
(1) by a contract let to the lowest responsible
| | bidder after advertising for bids in a newspaper published within the county or, if no newspaper is published within the county, then a newspaper having general circulation within the county; or
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(2) by a contract let without advertising for bids in
| | the case of an emergency if authorized by the county board.
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(3) by a contract let without advertising for bids in
| | the case of the expedited replacement of a disabled, inoperable, or damaged patrol vehicle of the sheriff's department if authorized by the county board.
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| (b) In determining the lowest responsible bidder, the county board shall
take into consideration the qualities of the articles supplied; their
conformity with the specifications; their suitability to the
requirements
of the county,
availability of support services; uniqueness of the service, materials,
equipment, or supplies as it applies to networked, integrated computer systems;
compatibility to existing equipment;
and the delivery terms. The county board also may
take into consideration whether a bidder is a private enterprise or a
State-controlled enterprise and, notwithstanding any other provision of
this Section or a lower bid by a State-controlled enterprise, may let a
contract to the lowest responsible bidder that is a private enterprise.
(c) This Section does not apply to contracts by a county with the federal
government or to purchases of used equipment, purchases at auction
or similar transactions which by their very nature are not suitable to
competitive bids, pursuant to an ordinance adopted by the county board.
(d) Notwithstanding the provisions of this Section, a county may let
without advertising for bids in the case of purchases and contracts, when
individual orders do not exceed $35,000, for the use, purchase, delivery,
movement, or installation of data processing equipment, software, or services
and
telecommunications and inter-connect equipment, software, and services.
(e) A county may require, as a condition of any contract for goods and
services,
that persons awarded a contract with the county and all affiliates of the
person
collect and
remit Illinois Use Tax on all sales of tangible personal property into the
State
of Illinois
in accordance with the provisions of the Illinois Use Tax Act regardless of
whether the
person or affiliate is a "retailer maintaining a place of business within this
State" as
defined in Section 2 of the Use Tax Act. For purposes of this subsection (e),
the term
"affiliate" means any entity that (1) directly, indirectly, or constructively
controls another
entity, (2) is directly, indirectly, or constructively controlled by another
entity, or (3) is
subject to the control of a common entity. For purposes of this subsection (e),
an entity
controls another entity if it owns, directly or individually, more than 10% of
the voting
securities of that entity. As used in this subsection (e), the term "voting
security" means a
security that (1) confers upon the holder the right to vote for the election of
members of
the board of directors or similar governing body of the business or (2) is
convertible into,
or entitles the holder to receive upon its exercise, a security that confers
such a right to
vote. A general partnership interest is a voting security.
(f) Bids submitted to, and contracts executed by, the county may require
a
certification by the bidder or contractor that the bidder or contractor is not
barred from
bidding for or entering into a contract under this Section and that the bidder
or contractor
acknowledges that the county may declare the contract void if the certification
completed
pursuant to this subsection (f) is false.
(Source: P.A. 103-286, eff. 7-28-23.)
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55 ILCS 5/5-1023
(55 ILCS 5/5-1023) (from Ch. 34, par. 5-1023)
Sec. 5-1023.
Workhouse.
A county board may: cause to be erected, or
otherwise provided, a suitable workhouse, in which persons convicted of
offenses punishable by imprisonment in the county jail may be confined and
employed; make rules and regulations for the management thereof; and
contract for the use of the city workhouse when the same can satisfactorily
be done.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1024
(55 ILCS 5/5-1024) (from Ch. 34, par. 5-1024)
Sec. 5-1024. Taxes. A county board may cause to be levied and
collected annually, except as hereinafter provided, taxes for county
purposes, including all purposes for which money may be raised by the
county by taxation, in counties having 80,000 or more but less than
3,000,000 inhabitants at a rate not exceeding .25%, of the value as
equalized or assessed by the Department of Revenue; in counties with less
than 80,000 but more than 15,000 inhabitants at a rate not exceeding .27%,
of the value as equalized or assessed by the Department of Revenue; in
counties with less than 80,000 inhabitants which have authorized a tax by
referendum under Section 7-2 of the Juvenile Court Act prior to the
effective date of this amendatory Act of 1985, at a rate not exceeding
.32%, of the value as equalized or assessed by the Department of Revenue;
and in counties with 15,000 or fewer inhabitants at a rate not exceeding
.37%, of the value as equalized or assessed by the Department of Revenue;
and in counties having 3,000,000 or more inhabitants for each even numbered
year, subject to the abatement requirements hereinafter provided, at a rate
not exceeding .39% of the value, as equalized or assessed by the Department
of Revenue, and for each odd numbered year, subject to the abatement
requirements hereinafter provided, at a rate not exceeding .35% of the
value as equalized or assessed by the Department of Revenue, except taxes
for the payment of interest on and principal of bonded indebtedness
heretofore duly authorized for the
construction of State aid roads in the
county as defined in "An Act to revise the law in relation to roads and
bridges", approved June 27, 1913, or for the construction of
county highways as defined in the Illinois Highway Code, and except taxes
for the payment of
interest on and principal of bonded indebtedness duly authorized without a
vote of the people of the county, and except taxes authorized as additional
by a vote of the people of the county, and except taxes for working cash
fund purposes, and except taxes as authorized by Sections 5-601, 5-602,
5-603, 5-604 and 6-512 of the Illinois Highway Code, and except taxes
authorized under Section 7 of the Village
Library Act, and except
taxes levied to pay the annual rent payments due under a lease entered into
by the county with a Public Building Commission as authorized by Section 18
of the Public Building Commission Act, and except taxes levied under
Division 6-3, and
except taxes levied for general assistance for needy persons in counties
under commission form of government and except taxes levied under the
Community Care for Persons with Developmental Disabilities Act, and except taxes levied
under the Community Mental Health Act, and except taxes levied under
Section 5-1025 to pay the expenses of elections and except taxes levied
under "An Act to provide the manner of levying or
imposing taxes for the
provision of special services to areas within the boundaries of home rule
units and non-home rule municipalities and counties", approved September
21, 1973, and except taxes levied under Section 3a of the Revenue Act of
1939 for the purposes of helping to pay for the expenses of the assessor's
office, and except taxes levied under Division 5-21,
and except taxes
levied pursuant to Section 19 of "The Illinois Emergency
Services and Disaster Agency Act of 1975", as now or hereafter amended,
and except taxes levied pursuant to Division 5-23, and except taxes levied
under Section 5 of
the County
Shelter Care and Detention Home Act, and
except taxes levied under the Children's Advocacy Center Act, and except
taxes levied under Section 9-107 of the Local Governmental and Governmental
Employees Tort Immunity Act.
Those taxes a county has levied and excepted from the rate limitation
imposed by this Section or Section 25.05 of "An Act to revise the law in
relation to counties", approved March 31, 1874, in reliance on this amendatory
Act of 1994 are not invalid because of any provision of this Section
that may be construed to or may have been construed to restrict or limit those
taxes
levied and those taxes are hereby validated.
This validation of taxes levied applies to all cases pending on or after the
effective
date of this amendatory Act of 1994.
Nothing contained in this amendatory Act of 1994 shall be construed to
affect the application of the Property Tax Extension Limitation Law.
Any tax levied for general assistance for needy persons in any county in
addition to and in excess of the maximum levy permitted by this Section
for general county purposes shall be paid into a special fund in the
county treasury and used only for the purposes for which it is levied
except that any excess in such fund over the amount needed for general
assistance may be used for County Nursing Home purposes and shall not
exceed .10% of the value, as equalized or assessed by the Department of
Revenue. Any taxes levied for general assistance pursuant to this Section
may also be used for the payment of warrants issued against and in
anticipation of such taxes and accrued interest thereon and may also be
used for the payment of costs of administering such general assistance.
In counties having 3,000,000 or more inhabitants, taxes levied for
any year for any purpose or purposes, except amounts levied for the
payment of bonded indebtedness or interest thereon and for pension fund
purpose, and except taxes levied to pay the annual rent payments due
under a lease entered into by the county with a Public Building
Commission as authorized by Section 18 of the Public Building
Commission Act, are subject to the
limitation that they shall not exceed the estimated amount of taxes to
be levied for the year for the purpose or
purposes as determined in
accordance with Section 6-24001 and set forth in the annual
appropriation bill of the county and in ascertaining the rate per cent
that will produce the amount of any tax levied in any county, the
county clerk shall not add to the tax or rate any sum or amount to
cover the loss and cost of collecting the tax, except in the case of
amounts levied for the payment of bonded indebtedness or interest
thereon, and in the case of amounts levied for pension fund purposes,
and except taxes levied to pay the annual rent payments due under a
lease entered into by the county with a Public Building Commission as
authorized by Section 18 of the Public Building Commission Act.
In counties having a population of 3,000,000 or more inhabitants, the
county clerk shall in each even numbered year, before extending the
county tax for the year, reduce the levy for county purposes
for the
year (exclusive of levies for payment of indebtedness and payment of
interest on and principal of bonded indebtedness as aforesaid, and
exclusive of county highway taxes as aforesaid, and exclusive of pension
fund taxes, and except taxes levied to pay the annual rent payments due
under a lease entered into by the county with a Public Building
Commission as authorized by Section 18 of the Public Building
Commission Act) in the manner described
and in an amount to be determined as follows: If the amount received
from the collection of the tax levied in the last preceding even
numbered year for county purposes as aforesaid, as shown by the county
treasurer's final settlement for the last preceding even numbered year
and also by subsequent receipts of delinquent taxes for the county
purposes fund levied for the last preceding even numbered year, equals
or exceeds the amount produced by multiplying the rate extended for the
county purposes for the last preceding even numbered year by the total
assessed valuation of all property in the county used in the year for
purposes of state and county taxes, and by deducting therefrom the
amount appropriated to cover the loss and cost of collecting taxes to be
levied for the county purposes fund for the last preceding even
numbered year, the clerk in determining the rate per cent to be extended
for the county purposes fund shall deduct from the amount of the levy
certified to him for county purposes as aforesaid for even numbered
years the amount received by the county clerk or withheld by the county
treasurer from other municipal corporations within the county as their
pro rata share of election expenses for the last preceding even numbered
year, as authorized in Sections 13-11, 13-12, 13-13 and 16-2 of the
Election Code, and
the clerk in these counties shall extend only the net amount remaining
after such deductions.
The foregoing limitations upon tax rates, insofar as they are
applicable to counties having less than 3,000,000 inhabitants, may be
increased or decreased under the referendum provisions of the General
Revenue Law of Illinois and there shall be no limit on the rate of
tax for county purposes that may be levied by a county
so long as any increase in the rate is authorized by
referendum in that county.
Any county having a population of less than 3,000,000 inhabitants
that has determined to change its fiscal year may, as a means of
effectuating a change, instead of levying taxes for a one-year
period, levy taxes for a period greater or less than a year as may be
necessary.
In counties having less than 3,000,000 inhabitants, in ascertaining
the rate per cent that will produce the amount of any tax levied in that
county, the County Clerk shall not add to the tax or rate any sum
or amount to cover the loss and cost of collecting the tax except in the
case of amounts levied for the payment of bonded indebtedness or
interest thereon and in the case of amounts levied for pension fund
purposes and except taxes levied to pay the annual rent payments due
under a lease entered into by the county with a Public Building
Commission as authorized by Section 18 of the Public Building
Commission Act.
A county shall not have its maximum tax rate reduced as a result of a
population increase indicated by the 1980 federal census.
(Source: P.A. 100-1129, eff. 1-1-19.)
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55 ILCS 5/5-1025
(55 ILCS 5/5-1025) (from Ch. 34, par. 5-1025)
Sec. 5-1025.
Tax for expense of conducting elections and
maintaining system of permanent registration of voters. In counties
of more than 1,000,000 inhabitants, a county board may levy and collect, in
odd numbered years, a tax of not to exceed .05% of the value, as equalized
or assessed by the Department of Revenue, of all the taxable property in
the county, for the expense of conducting elections and maintaining a
system of permanent registration of voters. Such tax shall not be included
within any statutory limitation of rate or amount for other county
purposes, but shall be excluded therefrom and be in addition thereto and in
excess thereof; provided that this tax shall not be levied or collected on
property situated within the jurisdiction of any municipal board of
election commissioners.
Beginning with calendar year 1986 and annually thereafter, any county
with less than 1,000,000 inhabitants shall pay over to any municipal board
of election commissioners in the county, for the expense of conducting
elections and maintaining a system of permanent registration of voters, an
amount at least equal to the proceeds of the tax collected on property
situated within the jurisdiction of that board under this Section during
calendar year 1985; provided, however, such amount shall be increased or
decreased annually in proportion to any increase or decrease in the
equalized assessed valuation of such municipality. Such amount shall be
payable from the tax levied and collected under Section 5-1024.
(Source: P.A. 86-962 .)
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55 ILCS 5/5-1026
(55 ILCS 5/5-1026) (from Ch. 34, par. 5-1026)
Sec. 5-1026.
Accumulation of surplus of general taxes for building
purposes; referendum. Within the rate limitations set out in Section
5-1024 and subject to the referendum provisions of this Section, a county
of less than 500,000 inhabitants may accumulate a surplus of general
corporate taxes for building purposes which when added to the total
indebtedness of the county does not exceed 5% of the equalized assessed
valuation of all taxable property in the county.
The county board of any county of less than 500,000 inhabitants, by
resolution, may provide for submission to the electors of a proposition to
accumulate a surplus from the tax levy for general corporate purposes for a
specified building project to be undertaken by the county when such
accumulation is sufficient to pay for the project. The board shall certify
the resolution and the proposition to the proper election officials who
shall submit the proposition at an election in accordance with the general
election law.
The proposition shall be in substantially the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall the county of.... accumulate general YES corporate funds for the purpose of - - - - - - - - - - - - - - -
building.... (here state building purpose)? NO - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
If a majority of the electors voting on the proposition vote in favor
of it, the county may use a portion of the funds levied for general
corporate purposes, within the tax rate and to the extent allowed by
Section 5-1024, for the purpose of accumulating funds for the
building project.
No funds accumulated pursuant to this Section shall be used for any
purpose other than the specified building purpose stated in the
proposition which was approved by a referendum, unless a proposition to
use such funds, or a specified dollar amount thereof, for such other
purpose is submitted to the electors of the county at a subsequent
referendum. Such referendum shall be governed by the same statutory
provisions as are provided for the submission of the proposition to
accumulate funds. The proposition shall be in substantially the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall the funds (or $.... of the funds) accumulated by.... county YES for the purpose of building.... - - - - - - - - - - - - - - - - - -
(here state original purpose) be used NO instead for.... (here state proposed use)? - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
If a majority of the electors voting on the proposition vote in favor
of it, the county may use such accumulated funds, or the amount thereof
specified in the proposition, for the new purpose stated in the
proposition.
(Source: P.A. 86-962 .)
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55 ILCS 5/5-1027
(55 ILCS 5/5-1027) (from Ch. 34, par. 5-1027)
Sec. 5-1027.
Bonds for purchase of voting machines.
A county board
may issue bonds, in such amounts as may be required for the purpose of
acquiring voting machines or electronic voting systems as required by the
general election law and may levy a direct annual tax upon all
taxable property in the county for the purpose of paying the principal of and
interest on such bonds. The resolution authorizing the issuance of such
bonds shall specify the total amount of bonds to be issued, the form and
denomination of the bonds, the date they are to bear, the place where they
are payable, the date or dates of maturity, which shall not be more than 10
years from the date of issuance, the rate of interest and the dates on
which interest is payable. Such resolution shall prescribe all the details
of the bonds and shall provide for the levy and collection of a direct
annual tax upon all taxable property in the county sufficient to pay the
principal of the bonds at maturity and the interest thereon as it falls
due. Such tax is not subject to any statutory limitations relative to taxes
that may be extended for county purposes.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1028
(55 ILCS 5/5-1028) (from Ch. 34, par. 5-1028)
Sec. 5-1028. Tax for emergency ambulance service; referendum. In any county which is not a home rule county, a county board may levy and
collect, annually, a tax of not to exceed .25% of the value, as equalized
or assessed by the Department of Revenue, of all the taxable property in
the county not included within the territory of a fire protection
district which levies a tax for ambulance service, for the payment of expenses
not paid for from general funds which are incurred in providing emergency
ambulance service under the provisions of Section 5-1053. Such tax shall
not be included within any statutory limitation
of rate or amount for other county purposes, but shall be excluded
therefrom and be in addition thereto and in excess thereof.
This tax shall not be levied in any county until the question of its adoption
is submitted to the electors of the county not residing within the territory
of a fire protection district which levies a tax for ambulance service and
approved by a majority of those voting on the question. Upon the adoption
of a resolution by the county board providing for the submission of the
question of the adoption to the electors of the county the board shall
certify the resolution and the proposition to the proper election officials
who shall submit the proposition at an election in accordance with the
general election law. If a majority of the votes cast on the question is in
favor of the levy of such tax, it may thereafter be levied in such county
for each succeeding year.
Notwithstanding any other provision of this Section, the county board of a county that has more than 8,400 but less than 9,000 inhabitants, according to the 2010 federal decennial census, may also use funds collected under this Section to provide 9-1-1 service, but only if the question of using those funds for that purpose has been submitted to the electors of the county not residing within the territory
of the fire protection district that levies the tax for ambulance service and
if that question is approved by a majority of those electors voting on the question. Upon the adoption
of a resolution by the county board providing for the submission of that
question to those electors, the board shall
certify the resolution and the proposition to the proper election officials,
who shall submit the proposition at an election in accordance with the
Election Code. The election authority must submit the question in substantially the following form: - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
May moneys collected by the county to provide emergency ambulance service YES also be used for the purpose of - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
providing 9-1-1 service? NO - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
The election authority must record the votes as "Yes" or "No". If a majority of the electors voting on the question vote in the affirmative, the county may thereafter use funds that it collects under this Section to provide 9-1-1 service or emergency ambulance service. (Source: P.A. 98-199, eff. 1-1-14.)
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55 ILCS 5/5-1028.1
(55 ILCS 5/5-1028.1) (from Ch. 34, par. 5-1028.1)
Sec. 5-1028.1.
Distribution of tax receipts balance.
Any unobligated
balance remaining in the County
Retailers' Occupation Tax Fund on December 31, 1989, which fund was
abolished by Public Act 85-1135, and all receipts of county tax as a result
of audits of liability periods prior to January 1, 1990, shall be paid into
the Local Government Tax Fund, for distribution in the manner provided by
Sections 25.05-2, 25.05-2a, 25.05-3, 25.05-3a, 25.05-10 and 25.05-10a of
"An Act to revise the law in relation to counties", approved March 31,
1874, prior to the enactment of Public Act 85-1135. All receipts of
county tax as a result of an assessment not arising from an audit, for
liability periods prior to January 1, 1990, shall be paid into the Local
Government Tax Fund for distribution before July 1, 1990, in the manner
provided by Sections 25.05-2, 25.05-2a, 25-.05-3, 25.05-3a, 25.05-10 and
25.05-10a of
"An Act to revise the law in relation to counties", approved March 31,
1874, prior to the enactment of Public Act 85-1135, and
on and after July 1, 1990, 20% of such receipts shall be transferred into
the County and Mass Transit District Fund and 80% shall be transferred into
the Local Government Tax Fund, for distribution as provided in Sections
6z-17 and 6z-18 of "An Act in relation to State finance", approved June 10,
1919, as amended.
(Source: P.A. 86-1028.)
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55 ILCS 5/5-1029
(55 ILCS 5/5-1029) (from Ch. 34, par. 5-1029)
Sec. 5-1029.
Stream clearing and brush removal.
A county board may
undertake stream clearing and brush removal on free flowing streams in the
county, with the consent of adjacent landowners holding title to the stream
bed or to land needed for access to the stream. "Brush removal" for this
purpose includes, but is not limited to, cutting of dead trees or brush on
stream banks and any open burning of such trees, brush or other natural
materials necessary to the cleanup of such a stream. With the approval of
the county engineer or superintendent of highways, equipment used by
the county highway department may be used in connection with such stream
cleanup.
(Source: P.A. 86-962; 87-217.)
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55 ILCS 5/5-1030 (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030) Sec. 5-1030. Hotel rooms, tax on gross rental receipts. (a) The corporate authorities of any county may by ordinance impose a tax upon all persons engaged in such county in the business of renting, leasing or letting rooms in a hotel which is not located within a city, village, or incorporated town that imposes a tax under Section 8-3-14 of the Illinois Municipal Code, as defined in "The Hotel Operators' Occupation Tax Act", at a rate not to exceed 5% of the gross rental receipts from such renting, leasing or letting, excluding, however, from gross rental receipts, the proceeds of such renting, leasing or letting to permanent residents of that hotel, and may provide for the administration and enforcement of the tax, and for the collection thereof from the persons subject to the tax, as the corporate authorities determine to be necessary or practicable for the effective administration of the tax. (b) With the consent of municipalities representing at least 67% of the population of Winnebago County, as determined by the 2010 federal decennial census and as expressed by resolution of the corporate authorities of those municipalities, the county board of Winnebago County may, by ordinance, impose a tax upon all persons engaged in the county in the business of renting, leasing, or letting rooms in a hotel that imposes a tax under Section 8-3-14 of the Illinois Municipal Code, as defined in the Hotel Operators' Occupation Tax Act, at a rate not to exceed 2% of the gross rental receipts from renting, leasing, or letting, excluding, however, from gross rental receipts, the proceeds of the renting, leasing, or letting to permanent residents of that hotel, and may provide for the administration and enforcement of the tax, and for the collection thereof from the persons subject to the tax, as the county board determines to be necessary or practicable for the effective administration of the tax. The tax shall be instituted on a county-wide basis and shall be in addition to any tax imposed by this or any other provision of law. The revenue generated under this subsection shall be accounted for and segregated from all other funds of the county and shall be utilized solely for either: (1) encouraging, supporting, marketing, constructing, or operating, either directly by the county or through other taxing bodies within the county, sports, arts, or other entertainment or tourism facilities or programs for the purpose of promoting tourism, competitiveness, job growth, and for the general health and well-being of the citizens of the county; or (2) payment towards debt services on bonds issued for the purposes set forth in this subsection. (b-5) The county board of Sangamon County may, by ordinance, impose a tax upon all persons engaged in the county in the business of renting, leasing, or letting rooms in a hotel that imposes a tax under Section 8-3-14 of the Illinois Municipal Code, as defined in the Hotel Operators' Occupation Tax Act, at a rate not to exceed 3% of the gross rental receipts from renting, leasing, or letting, excluding, however, from gross rental receipts, the proceeds of the renting, leasing, or letting to permanent residents of that hotel, and may provide for the administration and enforcement of the tax, and for the collection thereof from the persons subject to the tax, as the county board determines to be necessary or practicable for the effective administration of the tax. The tax shall be instituted on a county-wide basis and shall be in addition to any tax imposed by this or any other provision of law. The revenue generated under this subsection shall be accounted for and segregated from all other funds of the county and shall be used solely for either: (1) encouraging, supporting, marketing, constructing, or operating, either directly by the county or through other taxing bodies within the county, sports, arts, or other entertainment or tourism facilities or programs for the purpose of promoting tourism, competitiveness, job growth, and for the general health and well-being of the citizens of the county; or (2) payment towards debt services on bonds issued for the purposes set forth in this subsection. (c) A Tourism Facility Board shall be established, comprised of a representative from the county and from each municipality that has approved the imposition of the tax under subsection (b) of this Section. (1) A Board member's vote is weighted based on the | | municipality's population relative to the population of the county, with the county representing the population within unincorporated areas of the county. Representatives from the Rockford Park District and Rockford Area Convention and Visitors Bureau shall serve as ex-officio members with no voting rights.
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| (2) The Board must meet not less frequently than once
| | per year to direct the use of revenues collected from the tax imposed under subsection (b) of this Section that are not already directed for use pursuant to an intergovernmental agreement between the county and another entity represented on the Board, including the ex-officio members, and for any other reason the Board deems necessary. Affirmative actions of the Board shall require a weighted vote of Board members representing not less than 67% of the population of the county.
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| (3) The Board shall not be a separate unit of local
| | government, shall have no paid staff, and members of the Board shall receive no compensation or reimbursement of expenses from proceeds of the tax imposed under subsection (b) of this Section.
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| (d) Persons subject to any tax imposed pursuant to authority granted by this Section may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax imposed under "The Hotel Operators' Occupation Tax Act".
Nothing in this Section shall be construed to authorize a county to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by this State.
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 its passage and required publication.
The amounts collected by any county pursuant to this Section shall be expended to promote tourism; conventions; expositions; theatrical, sports and cultural activities within that county or otherwise to attract nonresident overnight visitors to the county.
Any county may agree with any unit of local government, including any authority defined as a metropolitan exposition, auditorium and office building authority, fair and exposition authority, exposition and auditorium authority, or civic center authority created pursuant to provisions of Illinois law and the territory of which unit of local government or authority is co-extensive with or wholly within such county, to impose and collect for a period not to exceed 40 years, any portion or all of the tax authorized pursuant to this Section and to transmit such tax so collected to such unit of local government or authority. The amount so paid shall be expended by any such unit of local government or authority for the purposes for which such tax is authorized. Any such agreement must be authorized by resolution or ordinance, as the case may be, of such county and unit of local government or authority, and such agreement may provide for the irrevocable imposition and collection of said tax at such rate, or amount as limited by a given rate, as may be agreed upon for the full period of time set forth in such agreement; and such agreement may further provide for any other terms as deemed necessary or advisable by such county and such unit of local government or authority. Any such agreement shall be binding and enforceable by either party to such agreement. Such agreement entered into pursuant to this Section shall not in any event constitute an indebtedness of such county subject to any limitation imposed by statute or otherwise.
(Source: P.A. 103-781, eff. 8-5-24.)
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55 ILCS 5/5-1031
(55 ILCS 5/5-1031) (from Ch. 34, par. 5-1031)
Sec. 5-1031. County real estate transfer tax. (a) The county board of a
county may impose a tax upon the privilege of transferring title to real
estate, as represented by the deed that is filed for recordation, and upon
the privilege of transferring a beneficial interest in a land trust holding
legal title to real estate located in such county as represented by the
trust document that is filed for recordation, at the rate of 25 cents for
each $500 of value or fraction thereof stated in the declaration required
by Section 31-25 of the Property Tax Code. If, however, the real
estate is transferred subject to a mortgage, the amount of the mortgage
remaining outstanding at the time of transfer shall not be included in the
basis of computing the tax.
A tax imposed pursuant to this Section shall be collected by the recorder
or registrar of titles of the county prior to recording the
deed or trust document or registering the title subject to the tax.
All deeds or trust documents exempted in Section 31-45 of the Property Tax
Code shall also be exempt from any tax imposed pursuant to
this Section. A tax imposed pursuant to this Section shall be in addition
to all other occupation and privilege taxes imposed by the State of
Illinois or any municipal corporation or political subdivision thereof. (b) The county board may impose a tax at the same rate on the transfer of a beneficial interest, as defined in Section 31-5 of the Property Tax Code. If, however, the transferring document states that the real estate or beneficial interest is transferred subject to a mortgage, then the amount of the mortgage remaining outstanding at the time of transfer shall not be included in the basis of computing the tax. The tax must be paid at the time of recordation or, if a document is not recorded, at the time of presentation of the transfer declaration to the recorder, as provided in Section 31-25 of the Property Tax Code. All deeds or documents relating to the transfer of a beneficial interest exempted in Sections 31-45 or 31-46 of the Property Tax Code are also exempt from any tax imposed under this Section. A tax imposed under this Section is in addition to all other occupation and privilege taxes imposed by the State of Illinois or any municipal corporation or political subdivision thereof. (c) Beginning June 1, 2005, a tax imposed under this Section is due if the transfer is made by one or more related transactions or involves one or more persons or entities, regardless of whether a document is recorded.
(Source: P.A. 93-1099, eff. 6-1-05 .)
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55 ILCS 5/5-1031.1
(55 ILCS 5/5-1031.1)
Sec. 5-1031.1. Home rule real estate transfer taxes.
(a) After the effective date of this amendatory Act of the 93rd General
Assembly and subject
to this Section, a home rule county may impose or increase a tax or other fee
on the privilege of transferring title to real estate, on the privilege of transferring a
beneficial interest in real property,
and
on the privilege of transferring a controlling interest in a real estate
entity, as the terms "beneficial interest", "controlling interest", and "real
estate entity" are
defined in Article 31 of the
Property Tax Code. Such
a tax or
other fee shall hereafter be referred to as a
real estate transfer tax.
(b) Before adopting a resolution to submit the question of imposing or
increasing a real estate transfer tax to referendum, the corporate authorities
shall give public notice of and hold a public hearing on the intent to submit
the question to referendum. This hearing may be part of a regularly scheduled
meeting of the corporate authorities. The
notice shall be published not more than 30 nor less than 10 days prior to the
hearing in a newspaper of general circulation within the county. The notice
shall be published in the following form:
Notice of Proposed (Increased) Real Estate Transfer | | Tax for (commonly known name of county).
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A public hearing on a resolution to submit to
| | referendum the question of a proposed (increased) real estate transfer tax for (legal name of the county) in an amount of (rate) to be paid by the buyer (seller) of the real estate transferred will be held on (date) at (time) at (location). The current rate of real estate transfer tax imposed by (name of county) is (rate).
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Any person desiring to appear at the public hearing
| | and present testimony to the taxing district may do so.
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(c) A notice that includes any information not specified and required by
this Section is an invalid notice. All hearings shall be open to the public.
At the public hearing, the corporate authorities of the county shall explain
the reasons for the proposed or increased real estate transfer tax and shall
permit persons desiring to be heard an opportunity to present testimony within
reasonable time limits determined by the corporate authorities. A copy of the
proposed ordinance shall be made available to the general public for inspection
before the public hearing.
(d) No home rule county shall impose a new real estate transfer tax after
the effective date of this amendatory Act of 1996 without prior approval by
referendum. No home rule county
shall impose an increase of the rate of a current real estate transfer tax
without prior approval by referendum. A home rule county may impose a new real
estate transfer tax or may increase an existing real estate transfer tax
with prior referendum approval. The referendum shall be conducted as provided
in subsection (e).
An existing ordinance or resolution imposing a real estate transfer tax may
be amended without approval by referendum if the amendment does not increase
the rate of the tax or add transactions on which the tax is imposed.
(e) The home rule county shall, by resolution, provide for submission
of the proposition to the voters. The home rule county shall certify
the resolution and the proposition to the proper election officials in
accordance with the general election law. If the proposition is to impose
a new real estate transfer tax, it shall be in substantially the following
form: "Shall (name of county) impose a real estate transfer tax at a rate of
(rate) to be paid by the buyer (seller) of the real estate transferred, with
the revenue of the proposed transfer tax to be used for (purpose)?". If the
proposition is to increase an existing real estate transfer tax, it shall
be in the following form: "Shall (name of county) impose a real estate
transfer tax increase of (percent increase) to establish a new real estate
transfer tax rate of (rate) to be paid by the buyer (seller) of the real
estate transferred? The current rate of the real estate transfer tax is
(rate), and the revenue is used for (purpose). The revenue from the increase
is to be used for (purpose).".
If a majority of the electors voting on the proposition vote in favor of
it, the county may impose or increase the real estate transfer tax.
(f) Nothing in this amendatory Act of 1996 shall limit the purposes for
which real estate transfer tax revenues may be collected or expended.
(g) A home rule county may not impose real estate
transfer taxes other than as authorized by this Section. This Section is a
denial and limitation of home rule powers and functions under subsection (g)
of Section 6 of Article VII of the Illinois Constitution.
(h) Notwithstanding subsection (g) of this Section, any real estate
transfer taxes
adopted by a county at any time prior to January 17, 1997 (the effective date
of Public Act 89-701)
and any amendments to any existing real estate transfer tax ordinance adopted
after that date, in accordance with the law in effect at the time of the
adoption of the amendments,
are not preempted by this amendatory Act of the 93rd General Assembly.
(Source: P.A. 93-657, eff. 6-1-04 .)
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55 ILCS 5/5-1032
(55 ILCS 5/5-1032) (from Ch. 34, par. 5-1032)
Sec. 5-1032.
County Automobile Renting Occupation Tax.
The corporate
authorities of a county may impose a tax
upon all persons engaged in the business of renting automobiles in the county,
but outside any municipality, at the rate of not to exceed 1% of the gross
receipts from such business. The tax imposed by a county pursuant to 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
certificate of registration which is issued by the Department to a retailer
under the "Retailers' Occupation Tax Act", approved June 23, 1933, as amended,
or under the "Automobile Renting Occupation and Use Tax Act", enacted by
the Eighty-Second General Assembly, shall permit such person to engage in
a business which is taxable under any ordinance or resolution enacted pursuant
to this Section without registering separately with the Department under
such ordinance or resolution or under this Section. The Department shall
have full power to administer and enforce this Section; 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 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 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", as the
same are now or may hereafter be amended, as fully as if provisions
contained in those Sections of said Act were set forth herein.
Persons subject to any tax imposed pursuant to the authority granted in
this Section 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.
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 refund shall be paid by the State
Treasurer out of the county automobile renting tax fund.
The Department shall forthwith pay over to the State Treasurer, ex-officio,
as trustee, all taxes and penalties collected hereunder. On or before the
25th day of each calendar month, the Department shall prepare and certify
to the Comptroller the disbursement of stated sums of money to named counties
from which rentors have paid taxes or penalties hereunder to the Department
during the second preceding calendar month. The amount to be paid to each
county 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 county, 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 counties shall prepare and certify to the 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
Comptroller, of the disbursement certification to the counties and the
General Revenue Fund, provided for in this Section to be given to the
Comptroller by the Department, the Comptroller shall cause the orders to be
drawn for the respective amounts in accordance with the directions
contained in such certification.
Nothing in this Section shall be construed to authorize a county to
impose a tax upon the privilege of engaging in any business which under the
constitution of the United States may not be made the subject of taxation
by this State.
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 corporate authorities of any county 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 county as 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 corporate authorities of the county 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.
The Department of Revenue must upon the request of the County Clerk or County
Board submit to a county a list of those persons who are registered with
the Department to pay automobile renting occupation tax within the unincorporated
area of that governmental unit. This list shall contain only the names
of persons who have paid the tax and not the amount of tax paid by such person.
This Section shall be known and may be cited as the "County Automobile
Renting Occupation Tax Law".
(Source: P.A. 86-962.)
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55 ILCS 5/5-1033
(55 ILCS 5/5-1033) (from Ch. 34, par. 5-1033)
Sec. 5-1033.
County Automobile Renting Use Tax.
The corporate
authorities of a county may impose a tax upon the privilege of using, in
such county 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 the
unincorporated area of such county. Such tax shall be collected by the
Department of Revenue for any county 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 Section;
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 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 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 of 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 the 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",
as the same are now or may hereafter be amended, which are not inconsistent
with this Section, as fully as if provisions contained in those Sections
of said Act were set forth herein.
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 refund shall be paid by the State Treasurer out
of the county automobile renting tax fund.
The Department shall forthwith pay over to the State Treasurer, ex-officio,
as trustee, all taxes, penalties and interest collected hereunder. 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 counties from which the Department, during the second preceding
calendar month, collected taxes hereunder from persons whose Illinois address
for titling or registration purposes is given as being in the unincorporated
area of such county. The amount to be paid to each county 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 county, 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 counties 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 counties 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.
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 corporate authorities of any county 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 county as 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 corporate authorities of the county 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.
This Section shall be known and may be cited as the "County Automobile
Renting Use Tax Law".
(Source: P.A. 86-962.)
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55 ILCS 5/5-1034
(55 ILCS 5/5-1034) (from Ch. 34, par. 5-1034)
Sec. 5-1034.
Tax for provision of social services for senior citizens.
The county board may annually impose a tax of not to exceed .025 percent
of the value, as equalized or assessed by the Department of Revenue, of
all the taxable property in the county for the purpose of providing social
services for senior citizens as described in Sections 5-1005 and 5-1091.
This tax shall not be levied in any county until the question of its adoption
is submitted to the electors thereof and approved by a majority of those
voting on the question. This question may be submitted at an election held
in the county, after the adoption of a resolution by the County Board providing
for the submission of the question at a referendum. The question shall
be certified by the board to the proper election officials, who shall submit
the question at an election held in accordance with the general election
law. If a majority of the votes cast on the question is in favor of the
levy of such tax, it may thereafter be levied in such county for
each succeeding year.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1035
(55 ILCS 5/5-1035)
Sec. 5-1035. (Repealed).
(Source: P.A. 86-962. Repealed by P.A. 98-584, eff. 8-27-13.)
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55 ILCS 5/5-1035.1
(55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
Sec. 5-1035.1. County Motor Fuel Tax Law. (a) The county board of the
counties of DuPage, Kane, Lake, Will, and McHenry may, by an ordinance or resolution
adopted by an affirmative vote of a majority of the members elected or
appointed to the county board, impose a tax upon all persons engaged in the
county in the business of selling motor fuel, as now or hereafter defined
in the Motor Fuel Tax Law, at retail for the operation of motor vehicles
upon public highways or for the operation of recreational watercraft upon
waterways. The collection of a tax under this Section based on gallonage of gasoline used for the propulsion of any aircraft is prohibited, and the collection of a tax based on gallonage of special fuel used for the propulsion of any aircraft is prohibited on and after December 1, 2019. Kane County may exempt diesel fuel from the tax imposed pursuant
to this Section. The initial tax rate may not be less than 4 cents per gallon of motor fuel sold at retail within
the county for the purpose of use or consumption and not for the purpose of
resale and may not exceed 8 cents per gallon of motor fuel sold at retail within
the county for the purpose of use or consumption and not for the purpose of
resale. The proceeds from the tax shall be used by the county solely for
the purposes of operating, constructing, and improving public highways,
waterways, shared-use paths for nonvehicular public travel, sidewalks, and bike paths and acquiring real property and rights-of-way for public
highways, waterways, shared-use paths for nonvehicular public travel, sidewalks, and bike paths within the county imposing the tax.
(a-5) By June 1, 2020, and by June 1 of each year thereafter, the Department of Revenue shall determine an annual rate increase to take effect on July 1 of that calendar year and continue through June 30 of the next calendar year. Not later than June 1 of each year, the Department of Revenue shall publish on its website the rate that will take effect on July 1 of that calendar year. The rate shall be equal to the rate in effect increased by an amount equal to the percentage increase, if any, in the Consumer Price Index for All Urban Consumers for all items, published by the United States Department of Labor for the 12 months ending in March of each year. The rate shall be rounded to the nearest one-tenth of one cent. Each new rate may not exceed the rate in effect on June 30 of the previous year plus one cent. (b) A tax imposed pursuant to this Section, and all civil penalties that may
be assessed as an incident thereof, shall be administered, collected, and
enforced by the Illinois Department of Revenue in the same manner as the
tax imposed under the Retailers' Occupation Tax Act, as now or hereafter
amended, insofar as may be practicable; except that in the event of a
conflict with the provisions of this Section, this Section shall control.
The Department of Revenue shall have full power: to administer and enforce
this Section; 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.
(b-5) Persons subject to any tax imposed under the authority granted in this Section may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act, pursuant to such bracket schedules as the Department may prescribe. (c) Whenever the Department determines that a refund shall be made under
this Section to a claimant instead of issuing a credit memorandum, the
Department shall notify the State Comptroller, who shall cause the
order to be drawn for the amount specified, and to the person named,
in the notification from the Department. The refund shall be paid by
the State Treasurer out of the County Option Motor Fuel Tax Fund.
(d) The Department shall forthwith pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder, which
shall be deposited into the County Option Motor Fuel Tax Fund, a special
fund in the State Treasury which is hereby created. 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
counties for which taxpayers have paid taxes or penalties hereunder to the
Department during the second preceding calendar month. The amount to be
paid to each county shall be the amount (not including credit memoranda)
collected hereunder from retailers within the county during the second
preceding calendar month by the Department, but not including an amount
equal to the amount of refunds made during the second preceding calendar
month by the Department on behalf of the county;
less
2% of the balance, which sum shall be retained by the State Treasurer to cover the costs incurred by the Department in administering and enforcing the provisions of this Section. The Department, at the time of each monthly disbursement to the counties, shall prepare and certify to the Comptroller the amount so retained by the State Treasurer, which shall be transferred into the Tax Compliance and Administration Fund. (e) Nothing in this Section shall be construed to authorize a county to
impose a tax upon the privilege of engaging in any business which under
the Constitution of the United States may not be made the subject of
taxation by this State.
(f) Until January 1, 2020, 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 second
calendar month next following the month in which the ordinance or
resolution is adopted and a certified copy thereof is filed with the
Department of Revenue, whereupon the Department of Revenue shall proceed
to administer and enforce this Section on behalf of the county as of the
effective date of the ordinance or resolution. On and after January 1, 2020, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall either: (i) be adopted and a certified copy thereof filed with the Department 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; or (ii) 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.
(g) This Section shall be known and may be cited as the County Motor Fuel
Tax Law.
(Source: P.A. 101-10, eff. 6-5-19; 101-32, eff. 6-28-19; 101-275, eff. 8-9-19; 101-604, eff. 12-13-19; 102-452, eff. 8-20-21.)
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55 ILCS 5/5-1035.2
(55 ILCS 5/5-1035.2) (from Ch. 34, par. 5-1035.2)
Sec. 5-1035.2.
County economic development tax.
(a) A county with a population under 100,000 may levy an annual tax on
all the taxable property in the county, as equalized or assessed by the
Department of Revenue, for the purpose of promoting economic development,
upon approval of the tax at a referendum held in accordance with the general election law.
(b) The referendum may be initiated by either (i) adoption of a
resolution by the county board or (ii) filing a petition with the county
board signed by at least 5% of the electors of the county as determined by
the number of electors voting at the most recent presidential election.
Upon adoption of the resolution or filing of the petition, as the case may
be, the county board shall certify the question to the appropriate election officials.
(c) The resolution or petition, as the case may be, shall set forth the
maximum rate at which the tax may be levied, expressed as a percentage of
the value, as equalized or assessed by the Department of Revenue, of all
the taxable property in the county.
(d) The question shall be submitted to the electors in substantially the
following form: Shall an annual tax of not to exceed ....% be levied in
....... County for the purpose of promoting economic development? The
question is approved if a majority of the electors voting on the question
vote in favor of it.
(e) The proceeds of the tax authorized by this Section shall be
deposited into a separate fund in the county treasury, to be expended by
the county board solely for the purpose of promoting economic development.
(f) The tax authorized by this Section shall be in addition to and shall
not be subject to any limitation on the maximum rate of taxes otherwise
provided by law.
(Source: P.A. 86-1028 .)
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55 ILCS 5/5-1036
(55 ILCS 5/5-1036) (from Ch. 34, par. 5-1036)
Sec. 5-1036.
Vacation of town plats.
A county board may
authorize the vacation of any town plat when the same is not
within any incorporated town, village or city, on the petition of
two-thirds of the owners thereof: Provided, that any such order of vacation
shall be passed by the affirmative vote of at least two-thirds of the
members of the county board, the vote to be taken by ayes and nays and
entered on the records of the county board. The county board, in behalf of
the county, may in such case contract for and receive from the owner or
owners of property abutting upon a street or alley, or part thereof, so
vacated, compensation in an amount which, in the judgment of the county
board, shall be equal to the benefits which will accrue to the owner or
owners of the abutting property by reason of the vacation. The validity of
any vacation shall not be questioned by reason of the payment of any such
compensation, nor by reason of benefits specially accruing therefrom to the
owner or owners of abutting property. The determination of the county board
of the nature and extent of the public use or public interest to be
subserved is such as to warrant the vacation of the street or alley or part
thereof, so vacated, shall be final and conclusive, and the passage of such
order shall be sufficient evidence of the determination, whether so recited
in the order or not. The relief to the public from further burden and
responsibility of maintaining the street or alley, or part thereof, so
vacated shall constitute a public use or public interest authorizing the
vacation. When property is damaged by the vacation or closing of any street
or alley, the same shall be ascertained and paid as provided by law.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1037
(55 ILCS 5/5-1037) (from Ch. 34, par. 5-1037)
Sec. 5-1037.
Change of names of town plats.
A county board may change
the name of any town plat on the petition of a majority of the legal voters
residing therein when the inhabitants thereof have not become a body corporate.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1038
(55 ILCS 5/5-1038) (from Ch. 34, par. 5-1038)
Sec. 5-1038.
Historical museums; tourism grants.
A county board may
own and operate historical museums and may make grants to not-for-profit
tourism organizations from federal, State or any other monies available.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1039
(55 ILCS 5/5-1039) (from Ch. 34, par. 5-1039)
Sec. 5-1039.
Tuberculosis sanitarium.
A county board may cause
to be erected, or otherwise provided and maintained, all suitable buildings
for a sanitarium for the care and treatment of all persons suffering from
tuberculosis who may be admitted to the sanitarium by, or under the
direction of the board, and may provide for the maintenance
and management of the same.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1040
(55 ILCS 5/5-1040) (from Ch. 34, par. 5-1040)
Sec. 5-1040.
Transfer, sale or lease of hospital.
With regard
to any hospital operated by a county, a county board may transfer,
sell or lease such hospital, pursuant to an ordinance or resolution, to a
responsible corporation, hospital, health care facility, unit of local
government or institution of higher education on such terms and under such
conditions as the county board deems appropriate. At least 10 days prior
to the adoption of an ordinance or resolution under this Section, the
county board shall make the proposed ordinance or resolution conveniently
available for public inspection and shall hold at least one public hearing
thereon. Notice of this hearing shall be published in one or more
newspapers published in the county, or if there is none published in the
county, in a newspaper having general circulation in the county, at least
10 days prior to the time of the public hearing. Such notice shall state
the time and place of the hearing and the place where copies of the proposed
ordinance or resolution will be accessible for examination.
In the event that prior to the sale or lease of the hospital pursuant
to this Section, a labor organization has been recognized by the hospital
as the exclusive representative of the majority of employees in a
bargaining unit for purposes of collective bargaining, and in the further
event that a purchaser or lessor subject to the National Labor Relations
Act retains or hires a majority of the employees in such a bargaining unit,
such purchaser or lessor shall recognize the labor organization as the
exclusive representative of the majority of employees in that bargaining
unit for purposes of collective bargaining, provided that the labor
organization makes a timely written assertion of its representational
capacity to the purchaser or lessor.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1041
(55 ILCS 5/5-1041) (from Ch. 34, par. 5-1041)
Sec. 5-1041.
Maps, plats and subdivisions.
A county board may prescribe,
by resolution or ordinance, reasonable rules and regulations governing the
location, width and course of streets and highways and of floodplain,
stormwater and floodwater runoff channels and basins, and the provision of
necessary public grounds for schools, public libraries, parks or
playgrounds, in any map, plat or subdivision of any block, lot or sub-lot
or any part thereof or any piece or parcel of land, not being within any
city, village or incorporated town. The rules and regulations may include
such reasonable requirements with respect to water supply and sewage
collection and treatment as may be established by the Environmental
Protection Agency, and such reasonable requirements with respect to
floodplain and stormwater management as may be established by the County
Stormwater Management Committee established under Section 5-1062 of this
Code, and such reasonable requirements with respect to street drainage and
surfacing as may be established by the
county engineer or superintendent of highways and which by resolution shall
be deemed to be the minimum
requirements in the interest of the health, safety, education and
convenience of the public of the county; and may provide by
resolution that the map, plat or subdivision shall be submitted to the
county board or to some officer to be designated by the county board for
their or his approval. The county board shall have a qualified engineer
make an estimate of the probable expenditures necessary to enable any
person to conform with the standards of construction established by the
board pursuant to the provisions of this Section. Except as provided in
Section 3 of the Public Construction Bond Act, each person who seeks
the county board's approval of a map, plat or subdivision shall post a
good and sufficient cash bond, irrevocable letter of credit, surety
bond, or other adequate security with the county clerk,
in a penal sum sufficient to cover the estimate of expenditures made by the
estimating engineer. The cash bond, irrevocable letter of credit,
surety bond, or other adequate security shall be
conditioned upon faithful adherence to the rules and regulations of the
county board promulgated pursuant to the authorization granted to it by
this Section or by Section 5-1062 of this Code, and in such cases no such
map, plat or subdivision shall be entitled to record in the proper county
or have any validity until it has been so approved.
If the county board requires a cash bond, letter of credit, surety, or any
other method to cover the costs and expenses and to insure completion of the
requirements, the requirements shall be subject to the provisions of Section
5-1123 of this Code.
This Section is subject to the provisions of Section 5-1123.
The county board may, by resolution, provide a schedule of fees sufficient
to reimburse the county for the costs incurred in reviewing such maps, plats
and subdivisions submitted for approval to the county board. The
fees authorized by this Section are to be paid into the general
corporate fund of the county by the party desiring to have the plat
approved.
For purposes of implementing ordinances regarding
developer donations or impact fees and only for the purpose of expenditures
thereof, "public grounds
for schools" is defined as including land or site
improvements, which include school buildings or other infrastructure
necessitated and specifically and uniquely attributable to the development
or
subdivision in question.
This amendatory
Act of the 93rd General Assembly applies to all impact fees or developer
donations paid into a school district or held in a separate account or escrow
fund
by any school district or county for a school district.
No officer designated by a county board for the approval of plats
shall engage in the business of surveying, and no map, plat or
subdivision shall be received for record or have any validity which has
been prepared by or under the direction of such plat officer.
It is the intention of this amendatory Act of 1990 to repeal the
language added to Section 25.09 of "An Act to revise the law in relation to
counties", approved March 31, 1874, by P.A. 86-614, Section 25.09 of that
Act being the predecessor of this Section.
(Source: P.A. 92-479, eff. 1-1-02; 93-330, eff. 7-24-03.)
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55 ILCS 5/5-1041.1
(55 ILCS 5/5-1041.1) (from Ch. 34, par. 5-1041.1)
Sec. 5-1041.1.
School land donations.
The governing board of
a school district that is located in a county having a population of
less than 3,000,000 may submit to the county board a written request
that a meeting be held to discuss school land donations from a
developer of a subdivision or resubdivision of land included
within the area served by the school district. For the purposes
of this Section, "school land donation" means a donation of land
for public school purposes or a cash contribution in lieu thereof,
or a combination of both.
(Source: P.A. 86-1039.)
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55 ILCS 5/5-1042
(55 ILCS 5/5-1042) (from Ch. 34, par. 5-1042)
Sec. 5-1042.
Maps, plats and subdivisions in certain
counties. In any county with a population not
in excess of 500,000 located in the area served by the Northeastern
Illinois Metropolitan Planning Commission, a county board may
establish by ordinance or resolution of record
reasonable rules and regulations governing the location, width and
course of streets and highways, and the provision of public grounds for
schools, parks or playgrounds, in any map, plat or subdivision of any
block, lot or sub-lot or any part thereof or any piece or parcel of land
in the county, not being within any city, village or incorporated town
in the county which rules and regulations may include such reasonable
requirements with respect to water supply and sewage collection and
treatment, and such reasonable requirements with respect to street drainage
and surfacing, as may be established by the county board as minimum
requirements in the interest of the health, safety and convenience of the
public of the county; and may require by ordinance or
resolution of record that any map, plat or subdivision shall be
submitted to the county board or some officer to be designated by the
county board for its or his approval in the manner provided in Section
5-1041, and to require bonds and charge fees as provided in Section 5-1041.
This Section is subject to the provisions of Section 5-1123.
For purposes of implementing ordinances regarding
developer donations or impact fees and only for the purpose of expenditures
thereof, "public grounds for
schools" is defined as including land or site
improvements, which include school buildings or other infrastructure
necessitated and specifically and uniquely attributable to the development
or
subdivision in question.
This amendatory
Act of the 93rd General Assembly applies to all impact fees or developer
donations paid into a school district or held in a separate account or escrow
fund
by any school district or county for a school district.
(Source: P.A. 93-330, eff. 7-24-03.)
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55 ILCS 5/5-1043
(55 ILCS 5/5-1043) (from Ch. 34, par. 5-1043)
Sec. 5-1043.
Water and sanitary facilities.
Whenever a county resolution or ordinance requires the
installation of water mains, sanitary sewers, drains, or other facilities
for sewers and drains, the construction of any roadways or the installation
of any traffic signals or other traffic related improvements as a condition
precedent to the approval of a preliminary or final subdivision or plat
described in Section 5-1042, or a preliminary or final planned
unit development plan and where, in the opinion of the county board such
facilities, roadways or improvements may be used for the benefit of
property not in the subdivision or planned unit development, and the water
mains, sanitary sewers, drains or other such facilities, or such roadways
or improvements are to be dedicated to the public, the county board may, by
contract with the subdivider, agree to reimburse and may reimburse
the subdivider for a portion of the cost of such facilities, roadways and
improvements. The county board may also, by contract with the subdivider,
agree to share the cost of installing required facilities. The county board
may in either case recover the cost of those facilities
from fees charged to owners of property not within the
subdivision, or planned unit development when and as collected
from such owners. Such contract shall describe the property outside the
subdivision or planned unit development which may reasonably be
expected to benefit from the facilities, roadways or improvements
which are required to be constructed under the contract and shall specify
the amount or proportion of the cost of such facilities, roadways or
improvements which is to be incurred
primarily for the benefit of that property. Such contract shall provide
that the county shall collect such fees charged to owners of property not
within the subdivision or planned unit development at any time prior to
the connection to and use of the said facilities, roadways or improvements
by the respective properties of each owner. Such contract may provide
for the payment to the subdivider of a reasonable amount of interest on the
amount expended by the subdivider in completing such facilities, roadways
and improvements, with said interest to be calculated from and after the
date of completion of such facilities, roadways and improvements.
(Source: P.A. 86-962; 86-1463.)
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55 ILCS 5/5-1044
(55 ILCS 5/5-1044) (from Ch. 34, par. 5-1044)
Sec. 5-1044.
Recording of contracts.
Any contract entered into
between the county board and a subdivider pursuant to Section 5-1043 shall
be filed with the recorder of the county. The recording of the contract in
this manner shall serve to notify persons interested in such property of
the fact that there will be a charge in relation to such property for the
connection to and use of the facilities constructed under the contract.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1045
(55 ILCS 5/5-1045) (from Ch. 34, par. 5-1045)
Sec. 5-1045.
Home rule counties.
Sections 5-1043 and 5-1044 do not
apply to any county which is a home rule unit. This and the foregoing
Sections 5-1043 and 5-1044 are not a prohibition upon the contractual and
associational powers granted by Section 10 of Article VII of the Illinois
Constitution.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1046
(55 ILCS 5/5-1046) (from Ch. 34, par. 5-1046)
Sec. 5-1046.
Radio stations for police and fire protection purposes.
A county board may purchase, lease or otherwise acquire and maintain and
operate, a radio broadcasting station, for police and fire protection
purposes only, in its county, or may join with one or more counties
in this State in purchasing, leasing or otherwise acquiring and maintaining and
operating a radio broadcasting station, for police or fire protection
purposes only, in said counties, the broadcasting station to be equipped to
send messages to and receive messages from peace officers and fire
protection officers and employees; and may purchase or otherwise acquire
radio receiving sets and equipment necessary for receiving messages
from and sending messages to the broadcasting station and may
furnish such receiving sets and equipment to peace officers and fire
protection officers and employees in the county or counties for use by
them, for police and fire protection purposes only.
(Source: P.A. 86-962; 586-1028.)
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55 ILCS 5/5-1047
(55 ILCS 5/5-1047) (from Ch. 34, par. 5-1047)
Sec. 5-1047.
Garbage, waste and refuse facilities.
A county board may
furnish grounds or other facilities for the disposal, treatment or
recycling of garbage, waste and refuse by sanitary landfill methods or
other appropriate technologies and may charge a reasonable fee
on the basis of weight for disposal, treatment or recycling at such
facility, and may acquire property necessary or appropriate for
such disposal grounds or other facilities. The county board may issue and sell
revenue bonds, payable solely from revenues or income derived from the
operation of such dumping or disposal grounds, or other facilities for the
purpose of acquiring, furnishing and operating such garbage and refuse
disposal grounds and other facilities and their improvement or extension
from time to time and of paying cost thereof including engineering,
inspection, legal and financial fees and costs, working capital, interest
on such bonds during construction and for a reasonable period thereafter,
establishment of reserves to secure such bonds and all other expenditures
of the county incidental and necessary or convenient thereto. In addition
the county board may from time to time issue revenue bonds to refund any
such bonds at maturity or pursuant to redemption provisions or, with the
consent of the holders, at any time before maturity.
Bonds issued under this Section must be authorized by ordinance adopted
by the county board. To secure payment of such bonds, the ordinance shall
set forth the covenants and undertakings of the county in connection with
the issuance thereof, and the issuance of additional bonds payable from the
revenues or income to be derived from the operation of any grounds or other
facilities for the disposal or recycling of refuse, as the case may be, as
well as the use and operation thereof. No such bonds may be payable from
taxes nor constitute an indebtedness of the county within the meaning of
constitutional provisions and limitations, and such fact shall be plainly
stated on each bond.
Such bonds shall bear such date or dates, mature at such time or
serially at such times not more than 40 years from their respective dates,
may bear interest at a rate not exceeding the rate specified in
the general interest rate law for units of local government, per year, payable
semi-annually, may be in such form, may carry such registration privileges,
may be executed in such manner, may be payable at such place or places, may
be subject to redemption in such manner, and upon such terms with or
without premium as is stated on the face thereof, and may be executed in
such manner by such officers and may contain such terms and covenants, all
as provided by the ordinance authorizing the issue.
Such bonds shall be sold in such manner as the board determines.
Notwithstanding the form or tenor thereof, all such bonds are negotiable
unless it is expressly stated on their face that they are non-negotiable.
If any officer whose signature appears on such bonds or on coupons
attached thereto is no longer an officer when the bonds are delivered to
the purchaser, the signature is nevertheless valid and sufficient for all
purposes to the same effect as if that officer was in office when the bonds
were delivered.
In order to secure repayment of revenue bonds issued to finance
regional pollution control facilities, to further this State's policies and
purposes, to advance the public purposes served by resource recovery, and
to authorize the implementation of those solid waste management policies
counties deem in the public interest, any county which has prepared a solid
waste management plan or is a signatory to a plan providing for the
management of solid waste generated by more than one county or
municipality, shall have the authority to require by ordinance, license,
contract or other means that all or any portion of solid waste, garbage,
refuse and ashes generated within the unincorporated areas of a county be
delivered to a regional pollution control facility designated by the county
board or a transfer station serving such facility for treatment or disposal
of such material. Such ordinance, license, contract or other means may be
utilized by a county to ensure a constant flow of solid waste to the
facility notwithstanding the fact that competition may be displaced or that
such measures have an anti-competitive effect. A county may contract with
private industry to operate the designated facility and may enter into
contracts with private firms or local governments for the delivery of waste
to the facility. Signatories to a solid waste management plan shall have
the right of first access to the capacity of the facility notwithstanding
such contracts with private firms or other units of local government.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1048
(55 ILCS 5/5-1048) (from Ch. 34, par. 5-1048)
Sec. 5-1048.
Contracts for garbage disposal or recycling.
A
county board may contract with any city, village, incorporated town, or any
person, corporation, or other county, or any agency created by
intergovernmental agreement, for a period of not less than one and not more
than 30 years, in relation to the collection and final
disposition or to the collection alone or final disposition alone of
garbage, waste refuse, and ashes. The county board may also contract with
an organization or institution organized and conducted on a not-for-profit
basis for the purpose of recycling garbage and refuse. The governing body
shall authorize the execution of the contract by
resolution, and shall appoint a committee of no more than three of its own
members to serve with committees from the other contracting parties as a
joint subcommittee on garbage and refuse disposal, or collection, or
collection and disposal, as the case may be. If the contract is with
a non-profit entity, the governing body shall appoint a committee of not
more than three of its own members to oversee fulfillment of the contract.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1049
(55 ILCS 5/5-1049) (from Ch. 34, par. 5-1049)
Sec. 5-1049.
Public grounds.
A county board may accept or receive
through gift, grant, legacy, dedication in plats of subdivision or
otherwise, parks, playgrounds, areas enclosing flood plains, floodwater
runoff channels and detention ponds or basins, and other public grounds and
easements located in the unincorporated part of the county and not accepted
by a municipality, park district or other public agency; may
hold and maintain such grounds and lands; may supervise or
regulate their use for any proper public purpose; and may enact
ordinances or resolutions to provide for monetary relief for damages caused
by filling or dumping into areas enclosing floodplains, floodwater runoff
channels or detention ponds or basins. Monetary relief for such damages
shall be based on the cost of removing soil, debris, rubbish or any other
material from the floodplain, floodwater runoff channel or detention pond
or basin.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1049.1
(55 ILCS 5/5-1049.1) (from Ch. 34, par. 5-1049.1)
Sec. 5-1049.1. Lease of public lands. The county board may enter into
agreements to lease lands owned by the county for $1 per year if the county
board determines that the lease will serve public health purposes or public safety purposes as described by subsection (j) of Section 10 of the Illinois Emergency Management Agency Act.
(Source: P.A. 94-401, eff. 8-2-05.)
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55 ILCS 5/5-1049.2
(55 ILCS 5/5-1049.2)
Sec. 5-1049.2. Lease of county property. (a) The county board
may lease real estate acquired or held by the county for any term not exceeding
99 years and may lease the real estate when, in the opinion of the county
board, the real estate is no longer necessary, appropriate, required for the
use of, profitable to, or for the best interests of the county. The authority
to lease shall be exercised by an ordinance passed by three-fourths
of the full county board then holding office, at any regular meeting or at
any special meeting called for that purpose.
(b) Notwithstanding subsection (a), upon three-fourths vote, by the full county board, the county board may lease farmland acquired or held by the county for any term not exceeding 5 years. Farmland may be leased to either public or private entities via a cash lease, crop-sharing arrangement, or custom farming arrangement. The bid process for a lease entered into under this subsection must be publicly advertised and sealed bids must be opened at a county board meeting for public review. Counties shall not acquire farmland for the sole purpose of entering into a cash lease, crop-sharing arrangement, or custom farming arrangement or other speculative purpose. (Source: P.A. 103-415, eff. 8-4-23.)
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55 ILCS 5/5-1050
(55 ILCS 5/5-1050) (from Ch. 34, par. 5-1050)
Sec. 5-1050.
Acquisition and improvement of land for industrial or
commercial purposes. For the public purposes set forth in the Illinois Finance
Authority Act, a county board may (1)
acquire, singly or jointly with other counties or municipalities, by gift,
purchase or otherwise, but not by condemnation, land, or any interest in
land, whether located within or without its county limits, and, singly or
jointly, to improve or to arrange for the improvement of such land for
industrial or commercial purposes and to donate and convey such land, or
interest in land, so acquired and so improved to the Illinois
Finance Authority; and (2) donate county funds to such Authority.
(Source: P.A. 93-205, eff. 1-1-04.)
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55 ILCS 5/5-1051
(55 ILCS 5/5-1051) (from Ch. 34, par. 5-1051)
Sec. 5-1051.
Charitable donations for aid to persons in
need of assistance. A county board may accept or receive
through unsolicited gift, grant or legacy any charitable
donation of food, medical services or supplies, goods, services,
housing, transportation, commodities, real or personal property,
and financial aid or money for purposes of providing aid to
individuals or families in need of assistance. Such donations
shall be distributed for public use through local charitable
organizations or local direct service government agencies.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1052
(55 ILCS 5/5-1052) (from Ch. 34, par. 5-1052)
Sec. 5-1052.
Public health.
During the period
that Division 5-25 is in force in the particular county,
a county board may:
(1) do all acts and make all regulations which may be necessary or
expedient for the promotion of health or the suppression of disease;
including the regulation of plumbing and the fixtures, materials, design
and installation methods of plumbing systems subject to the provisions of
the "Illinois Plumbing License Law", approved July 13, 1953, as amended;
(2) provide gratuitous vaccination and disinfection;
(3) require reports of dangerously communicable diseases;
(4) incur expenses necessary for the performance of powers hereinabove
set forth;
(5) adopt resolutions for the regulations issued under paragraph 1 or to
require reports under paragraph 3. A violation of any such resolution is a
petty offense.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1052.5
(55 ILCS 5/5-1052.5)
Sec. 5-1052.5.
Contracts to care for vacant residential real estate.
(a) A person, except for the servicer of a mortgage loan acting in that
capacity, who contracts with the federal government or any of its
agencies, including, without limitation, the Department of Housing and Urban
Development, to care for vacant residential real estate is responsible for
maintaining the property to prevent and correct health and sanitation code
violations.
(b) A person who violates this Section is subject to the findings,
decision, and order of a hearing officer as provided in Division 5-41.
(c) A person who intentionally violates this Section is guilty of a
business offense and shall be fined not less than $500 and not more than
$1,000.
(Source: P.A. 90-517, eff. 8-22-97.)
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55 ILCS 5/5-1053
(55 ILCS 5/5-1053) (from Ch. 34, par. 5-1053)
Sec. 5-1053.
Terms and conditions of emergency ambulance service.
Under the terms and conditions hereinafter set out, a county board may
provide emergency ambulance service to or from points within or without the
county; may contract with providers of ambulance service;
may combine with other units of governments for the purpose of
providing ambulance service; may pay for the expenses incurred
in providing for or contracting for the provision of such service from the
general funds of the county; may levy a tax for the provision of
such service under the provisions of Section 5-1028; and may
adopt rules and regulations relating to ambulance service within its
jurisdiction.
(a) It is declared as a matter of public policy:
(1) That, in order to preserve, protect and promote the public health,
safety and general welfare, adequate and continuing emergency ambulance
service should be available to citizens of Illinois;
(2) That, insofar as it is economically feasible, emergency ambulance
service may be provided by private enterprise or units of local
government; and
(3) That, in the event adequate and continuing emergency ambulance
services do not exist and cannot be effectively and efficiently provided by
private enterprise or other units of local government, counties should be
authorized to provide or cause to be provided, ambulance service as
a public service.
(b) Whenever the County Board of a county which is not a home rule
county desires to provide an ambulance service, it may pass, by a
majority vote of those elected to the Board, an ordinance upon such
subject.
(c) If the County Board passes such an ordinance the board may:
1. Provide or operate an ambulance service;
2. Contract with a private person, hospital, corporation or another
governmental unit for the provision and operation of ambulance service or
subsidize the service thereof;
3. Limit the number of ambulance services;
4. Within its jurisdiction, fix, charge and collect fees for ambulance
service within or outside of the county not exceeding the reasonable cost
of the service;
5. Establish necessary regulations not inconsistent with the statutes or
regulations of the Department of Public Health relating to ambulance
service; and
6. Pay for the expenses incurred in providing such ambulance service
under this Division from the general funds of the county or from the
proceeds of a tax levied and collected annually under the provisions of
Section 5-1028.
(d) Nothing in this Section is intended or shall be construed to require
or mandate any county or county board to provide any emergency ambulance
service.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1054
(55 ILCS 5/5-1054) (from Ch. 34, par. 5-1054)
Sec. 5-1054.
Contracts with Community Mental Health Board.
A county
board may enter into contractual agreements with any Community Mental
Health Board having jurisdiction within the county. Such agreements shall
be written and shall provide for the rendition of services by the Community
Mental Health Board to the residents of the county. For this purpose, the
county is authorized to expend its funds and any funds made available to it
through the Federal State and Local Assistance Act of 1972.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1055
(55 ILCS 5/5-1055) (from Ch. 34, par. 5-1055)
Sec. 5-1055.
Agreements with governmental entities of adjoining
states relating to personal injuries. A county board may enter
into agreements and cooperate with governmental entities of adjoining
states for purposes related to providing emergency services to injured
individuals where such injury occurs at or near the dividing line of
Illinois and an adjoining state.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1055.1
(55 ILCS 5/5-1055.1) (from Ch. 34, par. 5-1055.1)
Sec. 5-1055.1.
(Repealed).
(Source: P.A. 88-597, eff. 8-28-94. Repealed internally, eff. 9-6-97.)
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55 ILCS 5/5-1055.5
(55 ILCS 5/5-1055.5)
Sec. 5-1055.5.
Sharing use and occupation tax receipts.
A county with a
population between 180,000 and 200,000 may, but
shall not be required to, enter into an intergovernmental agreement and by that
agreement transfer to a home rule municipality that is located within the
county a share of use and occupation tax receipts generated by the county. A
county with a population between 180,000 and 200,000 may, but shall not be
required to, enter into an intergovernmental
agreement and by that agreement receive from a home rule municipality located
in that county a share of use and occupation tax receipts generated by the home
rule municipality.
(Source: P.A. 90-703, eff. 8-7-98.)
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55 ILCS 5/5-1056
(55 ILCS 5/5-1056) (from Ch. 34, par. 5-1056)
Sec. 5-1056.
Powers granted under Emergency Telephone System Act.
A
county board may exercise the powers granted to counties under the
Emergency Telephone System Act.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1056.1
(55 ILCS 5/5-1056.1) (from Ch. 34, par. 5-1056.1)
Sec. 5-1056.1.
Annexation to fire protection district.
A county board may exercise the powers granted to county boards under
Section 3.1 of "An Act in relation to fire protection districts", approved
July 8, 1927, as now or hereafter amended.
(Source: P.A. 86-1028.)
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55 ILCS 5/5-1057
(55 ILCS 5/5-1057) (from Ch. 34, par. 5-1057)
Sec. 5-1057.
Weed control and eradication.
A county board may create
and establish a county weed control department and may provide
for the control and eradication of weeds in the county.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1057.5 (55 ILCS 5/5-1057.5) Sec. 5-1057.5. Milkweed classification. (a) For purposes of this Section, "milkweed" means Asclepias syriaca or other native Asclepias species. (b) A county may not classify milkweed as a noxious or exotic weed. (c) A county may not classify milkweed in a manner inconsistent with this Section. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of powers and functions exercised by the State.
(Source: P.A. 100-557, eff. 6-1-18 .) |
55 ILCS 5/5-1058
(55 ILCS 5/5-1058) (from Ch. 34, par. 5-1058)
Sec. 5-1058.
Hawkers, peddlers, itinerant merchants, and transient
vendors. A county board may regulate, in the manner authorized by this
Section hawkers, peddlers, itinerant merchants and transient vendors of
merchandise in any area not within the corporate limits of a municipality
which licenses or regulates hawkers, peddlers, itinerant merchants, and
transient vendors of merchandise. The county board may require that any
such person register his name and the name of any firm he represents with
the county clerk and may make reasonable restrictions of the hours during
which he may engage in door - to - door solicitation. The board shall not
require a fee from such persons or make regulations other than those
authorized by this Section. The provisions of this Section do not apply to
any county which is a home rule unit.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1059
(55 ILCS 5/5-1059) (from Ch. 34, par. 5-1059)
Sec. 5-1059.
Licenses for entertainment or recreation and other
businesses. A county board may license and regulate persons engaged,
within the boundaries of the County but outside the limits of cities,
villages, and incorporated towns, in the business of providing
entertainment or recreation, of accommodating house trailers, house cars or
tents, or providing for the lodging of transients. License fees shall be as
follows: (1) For the business of lodging transients, not to exceed $200;
provided, that in the case of a motel, the license fee shall not exceed $25
per year plus $3 per year for each unit available for hire and in no event
shall such license fees for a motel exceed $200 per year; (2) for the
business of providing entertainment or recreation, not to exceed $200 per year.
All of the provisions of Section 14 of the "Mobile Home Park Act",
approved September 8, 1971, as amended, are incorporated herein
by reference and made a part hereof to the same extent as if such
provisions were included herein.
For the purposes of this Section, "trailer coach park" shall include, in
its meaning, "trailer park" and "camp accommodating persons in house
trailers"; and "trailer coach" shall include, in its meaning, "house trailer."
When any of the regulations herein authorized have been published
previously in book or pamphlet form, the resolution or ordinance may
provide for the adoption of such rules and regulations or portions thereof,
by reference thereto without further printing, publication or posting;
provided that not less than 3 copies of such rules and regulations in book
or pamphlet form shall have been filed, in the office of the county clerk,
for use and examination by the public for at least 30 days prior to the
adoption thereof by the county board. The conduct of any such business
without securing a license therefor when required shall be a petty offense.
No such resolution or ordinance shall be enforced if it is in conflict
with any law of this State or with any rule of the Department of Public
Health.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1060
(55 ILCS 5/5-1060) (from Ch. 34, par. 5-1060)
Sec. 5-1060.
Contracts for regulation of traffic.
A county
board may contract with school boards, hospitals, commercial and industrial
facilities, and owners of shopping
centers or apartment complexes for the purpose of regulating traffic in
their parking areas outside a municipality in areas under the jurisdiction
of the County Board in such manner as is provided by Section 11-209 of The
Illinois Vehicle Code and as
provided under Section 3-6036 of this Code.
This Section is not a prohibition upon the contractual and associational
powers granted by Article VII, Section 10 of the Illinois Constitution.
(Source: P.A. 90-145, eff. 1-1-98; 90-481, eff. 8-17-97.)
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55 ILCS 5/5-1061
(55 ILCS 5/5-1061) (from Ch. 34, par. 5-1061)
Sec. 5-1061.
Air contamination control.
For the purpose of lessening
or preventing the discharge of air contaminants, a county board may
prescribe by ordinance for the regulation of (1) the
design and installation of accessory or appurtenant parts and equipment of
buildings and structures and of uses of land connected with the emission of
air contaminants, (2) the operation or use of equipment and appliances
emitting air contaminants, (3) the conduct or carrying on of uses of land
which causes the emission of air contaminants, and (4) the abatement of an
operation, activity or use causing air contamination. For the purposes of
this Section, "air contaminant" means and includes but is not limited to
the following: dust, soot, mist, smoke, fumes, fly ash, vapor, corrosive
gas or other discharge and any other air borne material or substance that
is offensive, nauseous, irritating or noxious to humans or other animal
life.
The county board of any county may make contracts providing for a
program of joint air contamination control within the jurisdiction of the
contracting parties and providing terms and conditions that are not in
conflict with this Section with the corporate authorities of any one or
more of the following:
(a) any other county or counties;
(b) any one or more cities, villages or incorporated towns; or
(c) adjoining areas of another State.
The presiding officer of any county board desiring to so contract shall
appoint, with the advice and consent of the county board, a committee of no
more than 3 of its own members to negotiate the terms and conditions of the
proposed contract which shall be subject to approval by the county board.
The rules and regulations for air contamination control established
pursuant to the terms and conditions of such approved contract shall be
adopted by ordinance by each contracting county.
Whenever any county board enters a contract authorized by this Section,
that board shall include in the annual appropriation ordinance for each
fiscal year, an appropriation of a sum of money sufficient to pay the
amount which, by the terms of the contract, is to become due and payable
from that county during the current fiscal year.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1062
(55 ILCS 5/5-1062) (from Ch. 34, par. 5-1062)
Sec. 5-1062. Stormwater management.
(a) The purpose of this Section is to allow management and mitigation of the
effects of urbanization on stormwater drainage in metropolitan counties located
in the area served by the Chicago Metropolitan Agency for Planning, and
references to "county" in this Section shall apply only to those counties.
This Section shall not apply to any county with a population in excess of
1,500,000, except as provided in subsection (c). The purpose of this Section
shall be achieved by:
(1) consolidating the existing stormwater management | | framework into a united, countywide structure;
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(2) setting minimum standards for floodplain and
| | stormwater management with an emphasis on the use of cost-effective solutions to flooding problems; and
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(3) preparing a countywide plan for the management of
| | stormwater runoff, including the management of natural and man-made drainageways. The countywide plan may incorporate watershed plans and shall evaluate and address flooding problems that exist in urbanized areas that are a result of urban flooding.
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(b) A stormwater management planning committee shall be established by
county board resolution, with its membership consisting of equal numbers of
county board and municipal representatives from each county board
district, and such other members as may be determined by the county and
municipal members. However, if the county has more than 6 county board
districts, the county board may by ordinance divide the county into not
less than 6 areas of approximately equal population, to be used instead of
county board districts for the purpose of determining representation on the
stormwater management planning committee.
The county board members shall be appointed by the chairman of the county
board. Municipal members from each county board district or other
represented area shall be appointed by a majority vote of the mayors of
those municipalities which have the greatest percentage of their respective
populations residing in such county board district or other represented
area. All municipal and county board representatives shall be entitled
to a vote; the other members shall be nonvoting members, unless authorized
to vote by the unanimous consent of the municipal and county board
representatives. A municipality that is located in more than one county may
choose, at the time of formation of the stormwater management planning
committee and based on watershed boundaries, to participate in the
stormwater management planning program of either or both of the counties.
Subcommittees of the stormwater management planning committee may be
established to serve a portion of the county or a particular drainage basin
that has similar stormwater management needs. The stormwater management
planning committee shall adopt by-laws, by a majority vote of the county and
municipal members, to govern the functions of the committee and its
subcommittees. Officers of the committee shall include a chair and vice chair,
one of whom shall be a county representative and one a municipal
representative.
The principal duties of the committee shall be to develop a stormwater
management plan for presentation to and approval by the county board, and
to direct the plan's implementation and revision. The committee may retain
engineering, legal and financial advisors and inspection personnel. The
committee shall meet at least quarterly and shall hold at least one public
meeting during the preparation of the plan and prior to its submittal to the
county board. The committee may make grants to: (1) units of local government; (2) not-for-profit organizations; and (3) landowners. In order for a municipality located partially or wholly within a mapped floodplain to receive grant moneys, the municipality must be a member in the Federal Emergency Management Agency's National Flood Insurance Program. A municipality receiving grant moneys must have adopted an ordinance requiring actions consistent with the stormwater management plan. Use of the grant moneys must be consistent with the stormwater management plan.
(c) In the preparation of a stormwater management plan, a county
stormwater management planning committee shall coordinate the planning
process with each adjoining county to ensure that recommended stormwater
projects will have no significant impact on the levels or flows of
stormwaters in inter-county watersheds or on the capacity of existing and
planned stormwater retention facilities. An adopted stormwater management
plan shall identify steps taken by the county to coordinate the development
of plan recommendations with adjoining counties.
(d) (Blank).
(e) Prior to recommending the plan to the county board, the stormwater
management planning committee shall hold at least one public hearing thereon
and shall afford interested persons an opportunity to be heard. The hearing
shall be held in the county seat. Notice of the hearing shall be published at
least once no less than 15 days in advance thereof in a newspaper of general
circulation published in the county. The notice shall state the time and place
of the hearing and the place where copies of the proposed plan will be
accessible for examination by interested parties. If an affected municipality
having a stormwater management plan adopted by ordinance wishes to protest the
proposed county plan provisions, it shall appear at the hearing and submit in
writing specific proposals to the stormwater management planning committee.
After consideration of the matters raised at the hearing, the committee may
amend or approve the plan and recommend it to the county board for adoption.
The county board may enact the proposed plan by ordinance. If the
proposals for modification of the plan made by an affected municipality having
a stormwater management plan are not included in the proposed county plan,
and the municipality affected by the plan opposes adoption of the county
plan by resolution of its corporate authorities, approval of
the county plan shall require an affirmative vote of at least two-thirds of the
county board members present and voting. If the county board wishes to
amend the county plan, it shall submit in writing specific proposals to the
stormwater management planning committee. If the proposals are not
approved by the committee, or are opposed by resolution of the corporate
authorities of an affected municipality having a municipal stormwater
management plan, amendment of the plan shall require an affirmative vote of
at least two-thirds of the county board members present and voting.
(f) The county board may prescribe by ordinance reasonable rules and
regulations for floodplain or stormwater management and for governing the location,
width, course and release rate of all stormwater runoff channels, streams
and basins in the county, in accordance with the adopted stormwater
management plan. These rules and regulations shall, at a minimum, meet
the standards for floodplain management established by the Office of Water Resources and
the requirements of the Federal Emergency Management Agency for participation
in the National Flood Insurance Program.
(g) In accordance with, and if recommended in, the adopted stormwater
management plan, the county board may adopt a schedule of fees
as may be reasonable and necessary to mitigate the effects of increased stormwater runoff
resulting from new development. The fees shall not exceed the cost of
satisfying the onsite stormwater retention or detention requirements of the
adopted stormwater management plan. The fees shall be used to finance
activities undertaken by the county or its included municipalities to
mitigate the effects of urban stormwater runoff by providing regional
stormwater retention or detention facilities, as identified in the county
plan. All such fees collected by the county shall be held in a separate fund,
and shall be expended only in the watershed within which they were collected.
(h) For the purpose of implementing this Section and for the
development, design, planning, construction, operation and maintenance of
stormwater facilities provided for in the stormwater management plan, a
county board that has established a stormwater management planning
committee pursuant to this Section may cause an annual tax of not to exceed
0.20% of the value, as equalized or assessed by the Department of Revenue,
of all taxable property in the county to be levied upon all the taxable
property in the county. The tax shall be in addition to all other taxes
authorized by law to be levied and collected in the county and shall be in
addition to the maximum tax rate authorized by law for general county
purposes. The 0.20% limitation provided in this Section may be increased
or decreased by referendum in accordance with the provisions of Sections
18-120, 18-125, and 18-130 of the Property Tax Code.
Any revenues generated as a result of ownership or operation of facilities
or land acquired with the tax funds collected pursuant to this subsection
(h) shall be held in a separate fund and be used either to abate such
property tax or for implementing this Section.
However, unless at least part of the county has been declared after
July 1, 1986 by presidential proclamation to be a disaster area as a result
of flooding, the tax authorized by this subsection (h) shall not be levied
until the question of its adoption, either for a specified period or
indefinitely, has been submitted to the electors thereof and approved by a
majority of those voting on the question. This question may be submitted
at any election held in the county after the adoption of a resolution by
the county board providing for the submission of the question to the
electors of the county. The county board shall certify the resolution and
proposition to the proper election officials, who shall submit the
proposition at an election in accordance with the general election law. If
a majority of the votes cast on the question is in favor of the levy of
the tax, it may thereafter be levied in the county for the specified
period or indefinitely, as provided in the proposition. The question shall
be put in substantially the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall an annual tax be levied
for stormwater management purposes YES
(for a period of not more than
...... years) at a rate not exceeding - - - - - - - - - - - - - - - - - - -
.....% of the equalized assessed
value of the taxable property of NO
........ County?
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
(i) Upon the creation and implementation of a county stormwater management
plan, the county may petition the circuit court to dissolve any or all drainage
districts created pursuant to the Illinois Drainage Code or predecessor Acts
which are located entirely within the area of the county covered by the plan.
However, any active drainage district implementing a plan that is
consistent with and at least as stringent as the county stormwater
management plan may petition the stormwater management planning committee
for exception from dissolution. Upon filing of the petition, the committee
shall set a date for hearing not less than 2 weeks, nor more than 4 weeks,
from the filing thereof, and the committee shall give at least one week's
notice of the hearing in one or more newspapers of general circulation
within the district, and in addition shall cause a copy of the notice to be
personally served upon each of the trustees of the district. At the
hearing, the committee shall hear the district's petition and allow the
district trustees and any interested parties an opportunity to present oral
and written evidence. The committee shall render its decision upon the
petition for exception from dissolution based upon the best interests of
the residents of the district. In the event that the exception is not
allowed, the district may file a petition within 30 days of the decision
with the circuit court. In that case, the notice and hearing requirements
for the court shall be the same as herein provided for the committee.
The court shall likewise render its decision of whether to dissolve the
district based upon the best interests of residents of the district.
The dissolution of any drainage district shall not affect the obligation
of any bonds issued or contracts entered into by the district nor
invalidate the levy, extension or collection of any taxes or special
assessments upon the property in the former drainage district. All property
and obligations of the former drainage district shall be assumed and
managed by the county, and the debts of the former drainage district shall
be discharged as soon as practicable.
If a drainage district lies only partly within a county that adopts a
county stormwater management plan, the county may petition the circuit
court to disconnect from the drainage district that portion of the district
that lies within that county. The property of the drainage district within the
disconnected area shall be assumed and managed by the county. The county shall
also assume a portion of the drainage district's debt at the time of
disconnection, based on the portion of the value of the taxable property of the
drainage district which is located within the area being disconnected.
The operations of any drainage district that continues to exist in a
county that has adopted a stormwater management plan in accordance with
this Section shall be in accordance with the adopted plan.
(j) Any county that has adopted a county stormwater management plan
under this Section may, after 10 days written notice to the owner or
occupant, enter upon any lands or waters within the county for the purpose
of inspecting stormwater facilities or causing the removal of any
obstruction to an affected watercourse. The county shall be responsible
for any damages occasioned thereby.
(k) Upon petition of the municipality, and based on a finding of the
stormwater management planning committee, the county shall not enforce
rules and regulations adopted by the county in any municipality located
wholly or partly within the county that has a municipal stormwater
management ordinance that is consistent with and at least as stringent as
the county plan and ordinance, and is being enforced by the municipal
authorities.
(l) A county may issue general obligation bonds for implementing any
stormwater plan adopted under this Section in the manner prescribed in
Section 5-1012; except that the referendum requirement of Section 5-1012 shall
not apply to bonds issued pursuant to this Section on which the principal and
interest are to be paid entirely out of funds generated by the taxes and fees
authorized by this Section.
(m) The powers authorized by this Section may be implemented by the
county board for a portion of the county subject to similar stormwater
management needs.
(n) The powers and taxes authorized by this Section are in addition to the
powers and taxes authorized by Division 5-15; in exercising its powers
under this Section, a county shall not be subject to the restrictions and
requirements of that Division.
(o) Pursuant to paragraphs (g) and (i) of Section 6 of Article VII of
the Illinois Constitution, this Section specifically denies and limits the
exercise of any power which is inconsistent herewith by home rule units in
any county with a population of less than 1,500,000 in the area served by
the Chicago Metropolitan Agency for Planning. This Section does not
prohibit the concurrent exercise of powers consistent herewith.
(p) As used in this Section:
"Urban flooding" means the flooding of public and private land in urban communities that results from stormwater or snowmelt runoff overwhelming the existing drainage infrastructure, unrelated to the overflow of any river or lake, whether or not that land is located in or near a floodplain.
"Urbanized areas" means a statistical geographic entity consisting of a densely settled core created from census tracts or blocks and contiguous qualifying territory that together have a minimum population of at least 50,000 persons and has been delineated as an urbanized area by the United States Census Bureau after the most recent decennial census.
(Source: P.A. 100-758, eff. 1-1-19 .)
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55 ILCS 5/5-1062.1
(55 ILCS 5/5-1062.1) (from Ch. 34, par. 5-1062.1)
Sec. 5-1062.1. Stormwater management planning councils in Cook County.
(a) Stormwater management in Cook County shall be conducted as provided in Section 7h of the Metropolitan Water Reclamation District Act. As used in this Section, "District" means the Metropolitan Water Reclamation District of Greater Chicago.
The purpose of this Section is to create planning councils, organized by watershed, to contribute to the stormwater management process by advising the Metropolitan Water Reclamation District of Greater Chicago and representing the needs and interests of the members of the public and the local governments included within their respective watersheds.
(b) Stormwater management planning councils shall be formed for each of the following
established watersheds of the Chicago Metropolitan Area: North Branch
Chicago River, Lower Des Plaines Tributaries, Cal-Sag Channel, Little Calumet
River, Poplar Creek, and Upper Salt Creek. In addition a stormwater management
planning council shall be established for the combined sewer areas of Cook
County. Additional stormwater management planning councils may be formed by
the District for other watersheds within Cook
County. Membership on the watershed councils shall consist of the chief
elected official, or his or her designee, from each
municipality and township within the watershed and the Cook County Board
President, or his or her designee, if unincorporated area is included in the
watershed. A municipality or township shall be a member of more than one
watershed council if the corporate boundaries of that municipality or township
extend into more than one watershed, or if the municipality or township is
served in part by separate sewers and combined sewers. Subcommittees of the
stormwater management planning councils may be established to assist the
stormwater management planning councils in performing their duties. The councils may adopt bylaws to govern the
functioning of the stormwater management councils and subcommittees.
(c) The principal duties of the watershed planning councils shall be to
advise the District on the development and implementation of the countywide stormwater management plan with respect to matters relating to their respective watersheds and to advise and represent the concerns of the units of local government in the
watershed area. The councils shall meet at least quarterly and shall hold
at least one public hearing during the preparation of the plan.
(d) The District shall give careful consideration to the recommendations and concerns of the watershed planning councils throughout the planning process and shall coordinate the 6 watershed plans as developed and to
coordinate the planning process with the adjoining counties to ensure that
recommended stormwater projects will have no significant adverse impact on the
levels or flows of stormwater in the inter-county watershed or on the
capacity of existing and planned stormwater retention facilities. The District shall include cost benefit analysis in its deliberations and in evaluating priorities for projects from watershed to watershed. The
District shall identify in an annual published report steps taken by the
District to accommodate the concerns and recommendations of the watershed planning councils.
(e) The stormwater management planning councils may recommend rules and
regulations to the District governing the location, width,
course, and release rates of all stormwater runoff channels, streams, and
basins in their respective watersheds.
(f) The Northwest Municipal Conference, the South Suburban Mayors and
Managers Association, the Southwest Conference of Mayors, and the West Central Municipal Conference shall be
responsible for the coordination of the planning councils created under this Section.
(Source: P.A. 93-1049, eff. 11-17-04; 94-867, eff. 6-16-06.)
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55 ILCS 5/5-1062.2 (55 ILCS 5/5-1062.2) Sec. 5-1062.2. Stormwater management. (a) The purpose of this Section is to allow management and mitigation of the effects of urbanization on stormwater drainage in the metropolitan counties of Madison, St. Clair, Monroe, Kankakee, Grundy, LaSalle, DeKalb, Kendall, and Boone as well as all counties containing all or a part of an urbanized area and references to "county" in this Section apply only to those counties. This Section does not apply to counties in the Chicago Metropolitan Agency for Planning that are granted authorities in Section 5-1062. The purpose of this Section shall be achieved by: (1) Consolidating the existing stormwater management | | framework into a united, countywide structure.
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| (2) Setting minimum standards for floodplain and
| | stormwater management with an emphasis on the use of cost-effective solutions to flooding problems.
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| (3) Preparing a countywide plan for the management
| | of stormwater runoff, including the management of natural and man-made drainageways. The countywide plan may incorporate watershed plans and shall evaluate and address flooding problems that exist in urbanized areas that are a result of urban flooding.
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| (a-5) This Section also applies to all counties not otherwise covered in Section 5-1062, 5-1062.2, or 5-1062.3 if the question of allowing the county board to establish a stormwater management planning council has been submitted to the electors of the county and approved by a majority of those voting on the question.
(b) A stormwater management planning committee may be established by county board resolution, with its membership consisting of equal numbers of county board and municipal representatives from each county board district, one member representing drainage districts, and one member representing soil and water conservation districts and such other members as may be determined by the stormwater management planning committee members. If the county has more than 6 county board districts, however, the county board may by ordinance divide the county into not less than 6 areas of approximately equal population, to be used instead of county board districts for the purpose of determining representation on the stormwater management planning committee.
The county board members shall be appointed by the chairman of the county board. Municipal members from each county board district or other represented area shall be appointed by a majority vote of the mayors of those municipalities that have the greatest percentage of their respective populations residing in that county board district or other represented area. The member representing drainage districts shall be appointed by the drainage district chairperson or by a majority vote of all drainage district chairpersons in the county if more than one drainage district exists in the county. The member representing soil and water conservation districts shall be appointed by a majority vote of the soil and water conservation district board or by a majority vote of all soil and water conservation district boards in the county if more than one soil and water conservation district board exists in the county. All municipal, county board, drainage district, and soil and water conservation district representatives shall be entitled to a vote; the other members shall be nonvoting members, unless authorized to vote by the unanimous consent of the voting members of the committee; however, Madison, St. Clair, Monroe, Kankakee, Grundy, LaSalle, DeKalb, Kendall, and Boone counties are not required to have a drainage district or a soil and water conservation representative. A municipality that is located in more than one county may choose, at the time of formation of the stormwater management planning committee and based on watershed boundaries, to participate in the stormwater management planning program of either or both of the counties. Subcommittees of the stormwater management planning committee may be established to serve a portion of the county or a particular drainage basin that has similar stormwater management needs. The stormwater management planning committee shall adopt bylaws, by a majority vote of the county and municipal members, to govern the functions of the committee and its subcommittees. Officers of the committee shall include a chair and vice chair, one of whom shall be a county representative and one a municipal representative.
The principal duties of the committee shall be to develop a stormwater management plan for presentation to and approval by the county board, and to direct the plan's implementation and revision. The committee may retain engineering, legal, and financial advisors and inspection personnel. The committee shall meet at least quarterly and shall hold at least one public meeting during the preparation of the plan and prior to its submittal to the county board. The committee may make grants to: (1) units of local government; (2) not-for-profit organizations; and (3) landowners. In order for a municipality located partially or wholly within a mapped floodplain to receive grant moneys, the municipality must be a member in the Federal Emergency Management Agency's National Flood Insurance Program. A municipality receiving grant moneys must have adopted an ordinance requiring actions consistent with the stormwater management plan. Use of the grant money must be consistent with the stormwater management plan.
The committee shall not have or exercise any power of eminent domain.
(c) In the preparation of a stormwater management plan, a county stormwater management planning committee shall coordinate the planning process with each adjoining county to ensure that recommended stormwater projects will have no significant impact on the levels or flows of stormwaters in inter-county watersheds or on the capacity of existing and planned stormwater retention facilities. An adopted stormwater management plan shall identify steps taken by the county to coordinate the development of plan recommendations with adjoining counties.
(d) The stormwater management committee may not enforce any rules or regulations that would interfere with (i) any power granted by the Illinois Drainage Code (70 ILCS 605/) to operate, construct, maintain, or improve drainage systems or (ii) the ability to operate, maintain, or improve the drainage systems used on or by land or a facility used for production agriculture purposes, as defined in the Use Tax Act (35 ILCS 105/), except newly constructed buildings and newly installed impervious paved surfaces. Disputes regarding an exception shall be determined by a mutually agreed upon arbitrator paid by the disputing party or parties.
(e) Before the stormwater management planning committee recommends to the county board a stormwater management plan for the county or a portion thereof, it shall submit the plan to the Office of Water Resources of the Department of Natural Resources for review and recommendations. The Office, in reviewing the plan, shall consider such factors as impacts on the levels or flows in rivers and streams and the cumulative effects of stormwater discharges on flood levels. The Office of Water Resources shall determine whether the plan or ordinances enacted to implement the plan complies with the requirements of subsection (f). Within a period not to exceed 60 days, the review comments and recommendations shall be submitted to the stormwater management planning committee for consideration. Any amendments to the plan shall be submitted to the Office for review.
(f) Prior to recommending the plan to the county board, the stormwater management planning committee shall hold at least one public hearing thereon and shall afford interested persons an opportunity to be heard. The hearing shall be held in the county seat. Notice of the hearing shall be published at least once no less than 15 days in advance of the hearing in a newspaper of general circulation published in the county. The notice shall state the time and place of the hearing and the place where copies of the proposed plan will be accessible for examination by interested parties. If an affected municipality having a stormwater management plan adopted by ordinance wishes to protest the proposed county plan provisions, it shall appear at the hearing and submit in writing specific proposals to the stormwater management planning committee. After consideration of the matters raised at the hearing, the committee may amend or approve the plan and recommend it to the county board for adoption.
The county board may enact the proposed plan by ordinance. If the proposals for modification of the plan made by an affected municipality having a stormwater management plan are not included in the proposed county plan, and the municipality affected by the plan opposes adoption of the county plan by resolution of its corporate authorities, approval of the county plan shall require an affirmative vote of at least two-thirds of the county board members present and voting. If the county board wishes to amend the county plan, it shall submit in writing specific proposals to the stormwater management planning committee. If the proposals are not approved by the committee, or are opposed by resolution of the corporate authorities of an affected municipality having a municipal stormwater management plan, amendment of the plan shall require an affirmative vote of at least two-thirds of the county board members present and voting.
(g) The county board may prescribe by ordinance reasonable rules and regulations for floodplain or stormwater management and for governing the location, width, course, and release rate of all stormwater runoff channels, streams, and basins in the county, in accordance with the adopted stormwater management plan. Land, facilities, and drainage district facilities used for production agriculture as defined in subsection (d) shall not be subjected to regulation by the county board or stormwater management committee under this Section for floodplain management and for governing location, width, course, maintenance, and release rate of stormwater runoff channels, streams and basins, or water discharged from a drainage district. These rules and regulations shall, at a minimum, meet the standards for floodplain management established by the Office of Water Resources and the requirements of the Federal Emergency Management Agency for participation in the National Flood Insurance Program. The Commission may not impose more stringent regulations regarding water quality on entities discharging in accordance with a valid National Pollution Discharge Elimination System permit issued under the Environmental Protection Act.
(h) In accordance with, and if recommended in, the adopted stormwater management plan, the county board may adopt a schedule of reasonable fees as may be necessary to mitigate the effects of increased stormwater runoff resulting from new development based on actual costs. The fees shall not exceed the cost of satisfying the onsite stormwater retention or detention requirements of the adopted stormwater management plan. The fees shall be used to finance activities undertaken by the county or its included municipalities to mitigate the effects of urban stormwater runoff by providing regional stormwater retention or detention facilities, as identified in the county plan. The county board shall provide for a credit or reduction in fees for any onsite retention, detention, drainage district assessments, or other similar stormwater facility that the developer is required to construct consistent with the stormwater management ordinance. All these fees collected by the county shall be held in a separate fund, and shall be expended only in the watershed within which they were collected.
(i) For the purpose of implementing this Section and for the development, design, planning, construction, operation, and maintenance of stormwater facilities provided for in the stormwater management plan, a county board that has established a stormwater management planning committee pursuant to this Section may cause an annual tax of not to exceed 0.20% of the value, as equalized or assessed by the Department of Revenue, of all taxable property in the county to be levied upon all the taxable property in the county or occupation and use taxes of 1/10 of one cent. The property tax shall be in addition to all other taxes authorized by law to be levied and collected in the county and shall be in addition to the maximum tax rate authorized by law for general county purposes. The 0.20% limitation provided in this Section may be increased or decreased by referendum at a general election in accordance with the provisions of Sections 18-120, 18-125, and 18-130 of the Property Tax Code (35 ILCS 200/).
Any revenues generated as a result of ownership or operation of facilities or land acquired with the tax funds collected pursuant to this subsection shall be held in a separate fund and be used either to abate such property tax or for implementing this Section.
However, the tax authorized by this subsection shall not be levied until the question of its adoption, either for a specified period or indefinitely, has been submitted to the electors thereof and approved by a majority of those voting on the question. This question may be submitted at any general election held in the county after the adoption of a resolution by the county board providing for the submission of the question to the electors of the county. The county board shall certify the resolution and proposition to the proper election officials, who shall submit the proposition at an election in accordance with the general election law. If a majority of the votes cast on the question is in favor of the levy of the tax, it may thereafter be levied in the county for the specified period or indefinitely, as provided in the proposition. The question shall be put in substantially the following form:
Shall an annual tax be levied for stormwater
| | management purposes (for a period of not more than ..... years) at a rate not exceeding .....% of the equalized assessed value of the taxable property of ..... County?
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| Or this question may be submitted at any general election held in the county after the adoption of a resolution by the county board providing for the submission of the question to the electors of the county to authorize use and occupation taxes of 1/10 of one cent:
Shall use and occupation taxes be raised for
| | stormwater management purposes (for a period of not more than ..... years) at a rate of 1/10 of one cent for taxable goods in ..... County?
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| Votes shall be recorded as Yes or No.
(i-5) Before a county that establishes a stormwater management planning council after submission of the question to the electors of the county pursuant to subsection (a-5) may submit a referendum question to the electors of the county for an annual tax under subsection (i), the county shall:
(1) adopt and enforce a floodplain management
| | ordinance or a stormwater management ordinance under subsection (g) that has been approved by the Office of Water Resources of the Department of Natural Resources; and
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| (2) designate a certified floodplain manager who has
| | been certified by the Association of State Floodplain Managers; however, nothing in this paragraph (2) requires a county to create a new position or designate another individual if the county already has a certified floodplain manager on staff.
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| If a county fails to continually meet any of the conditions of this subsection (i-5) after approval of a referendum question for an annual tax, the county may not levy a tax under subsection (i) until they are in full compliance with this subsection (i-5).
(j) For those counties that adopt a property tax in accordance with the provisions in this Section, the stormwater management committee shall offer property tax abatements or incentive payments to property owners who construct, maintain, and use approved stormwater management devices. For those counties that adopt use and occupation taxes in accordance with the provisions of this Section, the stormwater management committee may offer tax rebates or incentive payments to property owners who construct, maintain, and use approved stormwater management devices.
The stormwater management committee is authorized to offer credits to the property tax, if applicable, based on authorized practices consistent with the stormwater management plan and approved by the committee. Expenses of staff of a stormwater management committee that are expended on regulatory project review may be no more than 20% of the annual budget of the committee, including funds raised under subsections (h) and (i).
(k) Any county that has adopted a county stormwater management plan under this Section may, after 10 days written notice receiving consent of the owner or occupant, enter upon any lands or waters within the county for the purpose of inspecting stormwater facilities or causing the removal of any obstruction to an affected watercourse. If consent is denied or cannot be reasonably obtained, the county ordinance shall provide a process or procedure for an administrative warrant to be obtained. The county shall be responsible for any damages occasioned thereby.
(l) Upon petition of the municipality, and based on a finding of the stormwater management planning committee, the county shall not enforce rules and regulations adopted by the county in any municipality located wholly or partly within the county that has a municipal stormwater management ordinance that is consistent with and at least as stringent as the county plan and ordinance, and is being enforced by the municipal authorities. On issues that the county ordinance is more stringent as deemed by the committee, the county shall only enforce rules and regulations adopted by the county on the more stringent issues and accept municipal permits. The county shall have no more than 60 days to review permits or the permits shall be deemed approved.
(m) A county may issue general obligation bonds for implementing any stormwater plan adopted under this Section in the manner prescribed in Section 5-1012; except that the referendum requirement of Section 5-1012 does not apply to bonds issued pursuant to this Section on which the principal and interest are to be paid entirely out of funds generated by the taxes and fees authorized by this Section.
(n) The powers authorized by this Section may be implemented by the county board for a portion of the county subject to similar stormwater management needs.
(o) The powers and taxes authorized by this Section are in addition to the powers and taxes authorized by Division 5-15; in exercising its powers under this Section, a county shall not be subject to the restrictions and requirements of that Division.
(p) As used in this Section:
"Urban flooding" means the flooding of public and private land in urban communities that results from stormwater or snowmelt runoff overwhelming the existing drainage infrastructure, unrelated to the overflow of any river or lake, whether or not that land is located in or near a floodplain.
"Urbanized areas" means a statistical geographic entity consisting of a densely settled core created from census tracts or blocks and contiguous qualifying territory that together have a minimum population of at least 50,000 persons and has been delineated as an urbanized area by the United States Census Bureau after the most recent decennial census.
(Source: P.A. 100-758, eff. 1-1-19 .)
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55 ILCS 5/5-1062.3 (55 ILCS 5/5-1062.3) Sec. 5-1062.3. Stormwater management; DuPage and Peoria Counties. (a) The purpose of this Section is to allow management and mitigation of the effects of urbanization on stormwater drainage in the metropolitan counties of DuPage and Peoria, and references to "county" in this Section apply only to those counties. This Section does not apply to a municipality that only partially lies within one of these counties and, on the effective date of this amendatory Act of the 98th General Assembly, is served by an existing Section in the Counties Code regarding stormwater management. The purpose of this Section shall be achieved by: (1) consolidating the existing stormwater management | | framework into a united, countywide structure;
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| (2) setting minimum standards for floodplain and
| | stormwater management with an emphasis on the use of cost-effective solutions to flooding problems; and
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| (3) preparing a countywide plan for the management of
| | stormwater runoff, including the management of natural and man-made drainageways. The countywide plan may incorporate watershed plans and shall evaluate and address flooding problems that exist in urbanized areas that are a result of urban flooding.
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| (b) A stormwater management planning committee may be established by county board resolution, with its membership consisting of equal numbers of county board and municipal representatives from each county board district, and such other members as may be determined by the county and municipal members. If the county has more than 6 county board districts, however, the county board may by ordinance divide the county into not less than 6 areas of approximately equal population, to be used instead of county board districts for the purpose of determining representation on the stormwater management planning committee.
The county board members shall be appointed by the chairman of the county board. Municipal members from each county board district or other represented area shall be appointed by a majority vote of the mayors of those municipalities that have the greatest percentage of their respective populations residing in that county board district or other represented area. All municipal and county board representatives shall be entitled to a vote; the other members shall be nonvoting members, unless authorized to vote by the unanimous consent of the municipal and county board representatives. A municipality that is located in more than one county may choose, at the time of formation of the stormwater management planning committee and based on watershed boundaries, to participate in the stormwater management planning program of either county. Subcommittees of the stormwater management planning committee may be established to serve a portion of the county or a particular drainage basin that has similar stormwater management needs. The stormwater management planning committee shall adopt bylaws, by a majority vote of the county and municipal members, to govern the functions of the committee and its subcommittees. Officers of the committee shall include a chair and vice chair, one of whom shall be a county representative and one a municipal representative.
The principal duties of the committee shall be to develop a stormwater management plan for presentation to and approval by the county board, and to direct the plan's implementation and revision. The committee may retain engineering, legal, and financial advisors and inspection personnel. The committee shall meet at least quarterly and shall hold at least one public meeting during the preparation of the plan and prior to its submittal to the county board. The committee may make grants to: (1) units of local government; (2) not-for-profit organizations; and (3) landowners. In order for a municipality located partially or wholly within a mapped floodplain to receive grant moneys, the municipality must be a member in the Federal Emergency Management Agency's National Flood Insurance Program. A municipality receiving grant moneys must have adopted an ordinance requiring actions consistent with the stormwater management plan. Use of the grant money must be consistent with the stormwater management plan.
The committee shall not have or exercise any power of eminent domain.
(c) In the preparation of a stormwater management plan, a county stormwater management planning committee shall coordinate the planning process with each adjoining county to ensure that recommended stormwater projects will have no significant impact on the levels or flows of stormwaters in inter-county watersheds or on the capacity of existing and planned stormwater retention facilities. An adopted stormwater management plan shall identify steps taken by the county to coordinate the development of plan recommendations with adjoining counties.
(d) The stormwater management committee may not enforce any rules or regulations that would interfere with (i) any power granted by the Illinois Drainage Code (70 ILCS 605/) to operate, construct, maintain, or improve drainage systems or (ii) the ability to operate, maintain, or improve the drainage systems used on or by land or a facility used for production agriculture purposes, as defined in the Use Tax Act (35 ILCS 105/), except newly constructed buildings and newly installed impervious paved surfaces. Disputes regarding an exception shall be determined by a mutually agreed upon arbitrator paid by the disputing party or parties.
(e) Before the stormwater management planning committee recommends to the county board a stormwater management plan for the county or a portion thereof, it shall submit the plan to the Office of Water Resources of the Department of Natural Resources for review and recommendations. The Office, in reviewing the plan, shall consider such factors as impacts on the levels or flows in rivers and streams and the cumulative effects of stormwater discharges on flood levels. The Office of Water Resources shall determine whether the plan or ordinances enacted to implement the plan complies with the requirements of subsection (f). Within a period not to exceed 60 days, the review comments and recommendations shall be submitted to the stormwater management planning committee for consideration. Any amendments to the plan shall be submitted to the Office for review.
(f) Prior to recommending the plan to the county board, the stormwater management planning committee shall hold at least one public hearing thereon and shall afford interested persons an opportunity to be heard. The hearing shall be held in the county seat. Notice of the hearing shall be published at least once and no less than 15 days in advance of the hearing in a newspaper of general circulation published in the county. The notice shall state the time and place of the hearing and the place where copies of the proposed plan will be accessible for examination by interested parties. If an affected municipality having a stormwater management plan adopted by ordinance wishes to protest the proposed county plan provisions, it shall appear at the hearing and submit in writing specific proposals to the stormwater management planning committee. After consideration of the matters raised at the hearing, the committee may amend or approve the plan and recommend it to the county board for adoption.
The county board may enact the proposed plan by ordinance. If the proposals for modification of the plan made by an affected municipality having a stormwater management plan are not included in the proposed county plan, and the municipality affected by the plan opposes adoption of the county plan by resolution of its corporate authorities, approval of the county plan shall require an affirmative vote of at least two-thirds of the county board members present and voting. If the county board wishes to amend the county plan, it shall submit in writing specific proposals to the stormwater management planning committee. If the proposals are not approved by the committee, or are opposed by resolution of the corporate authorities of an affected municipality having a municipal stormwater management plan, amendment of the plan shall require an affirmative vote of at least two-thirds of the county board members present and voting.
(g) The county board may prescribe by ordinance reasonable rules and regulations for floodplain or stormwater management and for governing the location, width, course, and release rate of all stormwater runoff channels, streams, and basins in the county, in accordance with the adopted stormwater management plan. Land, facilities, and drainage district facilities used for production agriculture as defined in subsection (d) shall not be subjected to regulation by the county board or stormwater management committee under this Section for floodplain management and for governing location, width, course, maintenance, and release rate of stormwater runoff channels, streams and basins, or water discharged from a drainage district. These rules and regulations shall, at a minimum, meet the standards for floodplain management established by the Office of Water Resources and the requirements of the Federal Emergency Management Agency for participation in the National Flood Insurance Program. With respect to DuPage County only, the Chicago Metropolitan Agency for Planning may not impose more stringent regulations regarding water quality on entities discharging in accordance with a valid National Pollution Discharge Elimination System permit issued under the Environmental Protection Act.
(h) For the purpose of implementing this Section and for the development, design, planning, construction, operation, and maintenance of stormwater facilities provided for in the adopted stormwater management plan, a county board that has established a stormwater management planning committee pursuant to this Section or has participated in a stormwater management planning process may adopt a schedule of reasonable fees applicable to all real property within the county which benefits from the county's stormwater management facilities and activities, and as may be necessary to mitigate the effects of increased stormwater runoff resulting from development. The total amount of the fees assessed must be specifically and uniquely attributable to the actual costs of the county in the preparation, administration, and implementation of the adopted stormwater management plan, construction and maintenance of stormwater facilities, and other activities related to the management of the runoff from the property. The individual fees must be specifically and uniquely attributable to the portion of the actual cost to the county of managing the runoff from the property. The fees shall be used to finance activities undertaken by the county or its included municipalities to mitigate the effects of urban stormwater runoff by providing and maintaining stormwater collection, retention, detention, and particulate treatment facilities, and improving water bodies impacted by stormwater runoff, as identified in the county plan. In establishing, maintaining, or replacing such facilities, the county shall not duplicate facilities operated by other governmental bodies within its corporate boundaries. The schedule of fees established by the county board shall include a procedure for a full or partial fee waiver for property owners who have taken actions or put in place facilities that reduce or eliminate the cost to the county of providing stormwater management services to their property. The county board may also offer tax or fee rebates or incentive payments to property owners who construct, maintain, and use approved green infrastructure stormwater management devices or any other methods that reduce or eliminate the cost to the county of providing stormwater management services to the property, including but not limited to facilities that reduce the volume, temperature, velocity, and pollutant load of the stormwater managed by the county, such as systems that infiltrate, evapotranspirate, or harvest stormwater for reuse, known as "green infrastructure". In exercising this authority, the county shall provide notice to the municipalities within its jurisdiction of any fees proposed under this Section and seek the input of each municipality with respect to the calculation of the fees. The county shall also give property owners at least 2 years' notice of the fee, during which time the county shall provide education on green infrastructure practices and an opportunity to take action to reduce or eliminate the fee. All these fees collected by the county shall be held in a separate fund, and shall be expended only in the watershed within which they were collected. The county may enter into intergovernmental agreements with other government bodies for the joint administration of stormwater management and the collection of the fees authorized in this Section.
A fee schedule authorized by this subsection must have the same limit as the authorized stormwater tax. In Peoria County only, the fee schedule shall not be adopted unless (i) a referendum has been passed approving a stormwater tax as provided in subsection (i) of this Section; or (ii) the question of the adoption of a fee schedule with the same limit as the authorized stormwater tax has been approved in a referendum by a majority of those voting on the question.
(i) In the alternative to a fee imposed under subsection (h), the county board may cause an annual tax of not to exceed 0.20% of the value, as equalized or assessed by the Department of Revenue, of all taxable property in the county to be levied upon all the taxable property in the county. The property tax shall be in addition to all other taxes authorized by law to be levied and collected in the county and shall be in addition to the maximum tax rate authorized by law for general county purposes. The 0.20% limitation provided in this Section may be increased or decreased by referendum in accordance with the provisions of Sections 18-120, 18-125, and 18-130 of the Property Tax Code (35 ILCS 200/).
Any revenues generated as a result of ownership or operation of facilities or land acquired with the tax funds collected pursuant to this subsection shall be held in a separate fund and be used either to abate such property tax or for implementing this Section.
If at least part of the county has been declared by a presidential proclamation after July 1, 1986 and before December 31, 1987, to be a disaster area as a result of flooding, the tax authorized by this subsection does not require approval by referendum. However, in Peoria County, the tax authorized by this subsection shall not be levied until the question of its adoption, either for a specified period or indefinitely, has been submitted to the electors thereof and approved by a majority of those voting on the question. This question may be submitted at any election held in the county after the adoption of a resolution by the county board providing for the submission of the question to the electors of the county. The county board shall certify the resolution and proposition to the proper election officials, who shall submit the proposition at an election in accordance with the general election law. If a majority of the votes cast on the question is in favor of the levy of the tax, it may thereafter be levied in the county for the specified period or indefinitely, as provided in the proposition. The question shall be put in substantially the following form:
Shall an annual tax be levied for stormwater
| | management purposes (for a period of not more than ..... years) at a rate not exceeding .....% of the equalized assessed value of the taxable property of ..... County?
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| Votes shall be recorded as Yes or No.
The following question may be submitted at any election held in the county after the adoption of a resolution by the county board providing for the submission of the question to the electors of the county to authorize adoption of a schedule of fees applicable to all real property within the county:
Shall the county board be authorized to adopt a
| | schedule of fees, at a rate not exceeding that of the stormwater management tax, applicable to all real property for preparation, administration, and implementation of an adopted stormwater management plan, construction and maintenance of related facilities, and management of the runoff from the property?
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| Votes shall be recorded as Yes or No.
If these questions have been approved by a majority of those voting prior to the effective date of this amendatory Act of the 98th General Assembly, this subsection does not apply.
(j) For those counties that adopt a property tax in accordance with the provisions in this Section, the stormwater management committee shall offer property tax abatements or incentive payments to property owners who construct, maintain, and use approved stormwater management devices. The stormwater management committee is authorized to offer credits to the property tax, if applicable, based on authorized practices consistent with the stormwater management plan and approved by the committee. Expenses of staff of a stormwater management committee that are expended on regulatory project review may be no more than 20% of the annual budget of the committee, including funds raised under subsections (h) and (i).
(k) Upon the creation and implementation of a county stormwater management
plan, the county may petition the circuit court to dissolve any or all drainage
districts created pursuant to the Illinois Drainage Code or predecessor Acts
which are located entirely within the area of the county covered by the plan.
However, any active drainage district implementing a plan that is
consistent with and at least as stringent as the county stormwater
management plan may petition the stormwater management planning committee
for exception from dissolution. Upon filing of the petition, the committee
shall set a date for hearing not less than 2 weeks, nor more than 4 weeks,
from the filing thereof, and the committee shall give at least one week's
notice of the hearing in one or more newspapers of general circulation
within the district, and in addition shall cause a copy of the notice to be
personally served upon each of the trustees of the district. At the
hearing, the committee shall hear the district's petition and allow the
district trustees and any interested parties an opportunity to present oral
and written evidence. The committee shall render its decision upon the
petition for exception from dissolution based upon the best interests of
the residents of the district. In the event that the exception is not
allowed, the district may file a petition within 30 days of the decision
with the circuit court. In that case, the notice and hearing requirements
for the court shall be the same as herein provided for the committee.
The court shall likewise render its decision of whether to dissolve the
district based upon the best interests of residents of the district.
The dissolution of any drainage district shall not affect the obligation
of any bonds issued or contracts entered into by the district nor
invalidate the levy, extension or collection of any taxes or special
assessments upon the property in the former drainage district. All property
and obligations of the former drainage district shall be assumed and
managed by the county, and the debts of the former drainage district shall
be discharged as soon as practicable.
If a drainage district lies only partly within a county that adopts a
county stormwater management plan, the county may petition the circuit
court to disconnect from the drainage district that portion of the district
that lies within that county. The property of the drainage district within the
disconnected area shall be assumed and managed by the county. The county shall
also assume a portion of the drainage district's debt at the time of
disconnection, based on the portion of the value of the taxable property of the
drainage district which is located within the area being disconnected.
The operations of any drainage district that continues to exist in a
county that has adopted a stormwater management plan in accordance with
this Section shall be in accordance with the adopted plan.
(l) Any county that has adopted a county stormwater management plan under this Section may, after 10 days' written notice receiving consent of the owner or occupant, enter upon any lands or waters within the county for the purpose of inspecting stormwater facilities or causing the removal of any obstruction to an affected watercourse. If consent is denied or cannot be reasonably obtained, the county ordinance shall provide a process or procedure for an administrative warrant to be obtained. The county shall be responsible for any damages occasioned thereby.
(m) Except as otherwise provided in subsection (a) of this Section, upon petition of the municipality, and based on a finding of the stormwater management planning committee, the county shall not enforce rules and regulations adopted by the county in any municipality located wholly or partly within the county that has a municipal stormwater management ordinance that is consistent with and at least as stringent as the county plan and ordinance, and is being enforced by the municipal authorities. On issues that the county ordinance is more stringent as deemed by the committee, the county shall only enforce rules and regulations adopted by the county on the more stringent issues and accept municipal permits. The county shall have no more than 60 days to review permits or the permits shall be deemed approved.
(n) A county may issue general obligation bonds for implementing any stormwater plan adopted under this Section in the manner prescribed in Section 5-1012; except that the referendum requirement of Section 5-1012 does not apply to bonds issued pursuant to this Section on which the principal and interest are to be paid entirely out of funds generated by the taxes and fees authorized by this Section.
(o) A county that has adopted a fee schedule pursuant to this Section may not thereafter issue any bond extensions related to implementing a stormwater management plan.
(p) The powers authorized by this Section may be implemented by the county board for a portion of the county subject to similar stormwater management needs.
(q) The powers and taxes authorized by this Section are in addition to the powers and taxes authorized by Division 5-15; in exercising its powers under this Section, a county shall not be subject to the restrictions and requirements of that Division.
(r) Stormwater management projects and actions related to stormwater management in a county that has adopted a fee schedule or tax pursuant to this Section prior to the effective date of this amendatory Act of the 98th General Assembly are not altered by this amendatory Act of the 98th General Assembly.
(s) As used in this Section:
"Urban flooding" means the flooding of public and private land in urban communities that results from stormwater or snowmelt runoff overwhelming the existing drainage infrastructure, unrelated to the overflow of any river or lake, whether or not that land is located in or near a floodplain.
"Urbanized areas" means a statistical geographic entity consisting of a densely settled core created from census tracts or blocks and contiguous qualifying territory that together have a minimum population of at least 50,000 persons and has been delineated as an urbanized area by the United States Census Bureau after the most recent decennial census.
(Source: P.A. 100-758, eff. 1-1-19 .)
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55 ILCS 5/5-1063
(55 ILCS 5/5-1063) (from Ch. 34, par. 5-1063)
Sec. 5-1063. Building construction, alteration and
maintenance. For the purpose of promoting and
safeguarding the public health, safety, comfort and welfare, a county
board may prescribe by resolution or ordinance reasonable
rules and regulations (a) governing the construction and alteration of all
buildings, structures and camps or parks accommodating persons in house
trailers, house cars, cabins or tents and parts and appurtenances thereof
and governing the maintenance thereof in a condition reasonably safe from
hazards of fire, explosion, collapse, electrocution, flooding,
asphyxiation, contagion and the spread of infectious disease, where such
buildings, structures and camps or parks are located outside the limits of
cities, villages and incorporated towns, but excluding those for
agricultural purposes on farms including farm residences, but any such
resolution or ordinance shall be subject to any rule or regulation
heretofore or hereafter adopted by the State Fire Marshal
pursuant to "An Act to regulate the storage, transportation, sale and use
of gasoline and volatile oils", approved June 28, 1919, as amended; (b) for
prohibiting the use for residential purposes of buildings and structures
already erected or moved into position which do not comply with such rules
and regulations; and (c) for the restraint, correction and abatement of any
violations.
In addition, the county board may by resolution or ordinance require
that each occupant of an industrial or commercial building located outside
the limits of cities, villages and incorporated towns obtain an occupancy
permit issued by the county. The county board may by resolution or ordinance require
that an occupancy permit be obtained for each newly constructed residential dwelling located outside
the limits of cities, villages, and incorporated towns, but may not require more than one occupancy permit per newly constructed residential dwelling. Such permit may be valid for the duration of
the occupancy or for a specified period of time, and shall be valid only
with respect to the occupant to which it is issued. A county board may not impose a fee on an occupancy permit for a newly constructed residential dwelling issued pursuant to this Section. If, before the effective date of this amendatory Act of the 96th General Assembly, a county board imposes a fee on an occupancy permit for a newly constructed residential dwelling, then the county board may continue to impose the occupancy permit fee.
Within 30 days after its adoption, such resolution or ordinance shall be
printed in book or pamphlet form, published by authority of the County
Board; or it shall be published at least once in a newspaper published and
having general circulation in the county; or if no newspaper is published
therein, copies shall be posted in at least 4 conspicuous places in each
township or Road District. No such resolution or ordinance shall take
effect until 10 days after it is published or posted. Where such building
or camp or park rules and regulations have been published previously in
book or pamphlet form, the resolution or ordinance may provide for the
adoption of such rules and regulations or portions thereof, by reference
thereto without further printing, publication or posting, provided that not
less than 3 copies of such rules and regulations in book or pamphlet form
shall have been filed, in the office of the County Clerk, for use and
examination by the public for at least 30 days prior to the adoption
thereof by the County Board.
Beginning on the effective date of this amendatory Act of the 92nd General
Assembly,
any county adopting a new building code or amending an existing
building code under this Section must, at least 30 days before adopting the
building code or
amendment, provide an identification of the building code, by title and
edition, or the amendment for identification under Section 10.18 of the Capital Development Board Act.
For the purposes of this Section, "building code" means any ordinance,
resolution, law,
housing or building code, or zoning ordinance that establishes construction
related activities
applicable to structures in the county.
The violation of any rule or regulation adopted pursuant to this Section,
except for a violation of the provisions of this amendatory Act of the 92nd
General Assembly and the rules and regulations adopted under those
provisions,
shall be a petty offense.
All rules and regulations enacted by resolution or ordinance under the
provisions of this Section shall be enforced by such officer of the county
as may be designated by resolution of the County Board.
No such resolution or ordinance shall be enforced if it is in conflict
with any law of this State or with any rule of the Department of Public
Health.
(Source: P.A. 99-639, eff. 7-28-16.)
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55 ILCS 5/5-1063.5 (55 ILCS 5/5-1063.5) Sec. 5-1063.5. Permits for demolition and renovation; asbestos. Before a county may issue a demolition or renovation permit for property that is regulated under Part 61 of Title 40 of the Code of Federal Regulations (NESHAP), the county must notify the permit applicant of the requirement to file a NESHAP notification form with the Illinois Environmental Protection Agency, as required by Section 61.145(b) of Title 40 of the Code of Federal Regulations. A county may seek assistance from the Illinois Environmental Protection Agency or any other State agency in developing procedures to implement the provisions of this Section.
(Source: P.A. 96-1536, eff. 3-4-11.) |
55 ILCS 5/5-1064
(55 ILCS 5/5-1064) (from Ch. 34, par. 5-1064)
Sec. 5-1064. Buildings in certain counties of less than 1,000,000
population. The county board in any county with a population not in
excess of 1,000,000 located in the area served by the Northeastern Illinois
Metropolitan Area Planning Commission may prescribe by resolution or
ordinance reasonable rules and regulations (a) governing the construction
and alteration of all buildings and structures and parts and appurtenances
thereof and governing the maintenance thereof in a condition reasonably
safe from the hazards of fire, explosion, collapse, contagion and the
spread of infectious disease, but any such resolution or ordinance shall be
subject to any rule or regulation now or hereafter adopted by the State
Fire Marshal pursuant to "An Act to regulate the storage,
transportation, sale and use of gasoline and volatile oils", approved June
28, 1919, as amended, (b) for prohibiting the use for residential purposes
of buildings and structures already erected or moved into position which do
not comply with such rules and regulations, and (c) for the restraint,
correction and abatement of any violations. However, the county shall
exempt all municipalities located wholly or partly within the county where
the municipal building code is equal to the county regulation and where the
local authorities are enforcing the municipal building code. Such rules and
regulations shall be applicable throughout the county but this Section
shall not be construed to prevent municipalities from establishing higher
standards nor shall such rules and regulations apply to the construction or
alteration of buildings and structures used or to be used for agricultural
purposes and located upon a tract of land which is zoned and used for
agricultural purposes.
In the adoption of rules and regulations under this Section the county
board shall be governed by the publication and posting requirements set out
in Section 5-1063.
Beginning on the effective date of this amendatory Act of the 92nd General
Assembly,
any county adopting a new building code or amending an existing
building code under this Section must, at least 30 days before adopting the
building code or
amendment, provide an identification of the building code, by title and
edition, or the amendment for identification under Section 10.18 of the Capital Development Board Act.
For the purposes of this Section, "building code" means any ordinance,
resolution, law,
housing or building code, or zoning ordinance that establishes construction
related activities
applicable to structures in the county.
Violation of any rule or regulation adopted pursuant to this Section,
except for a violation of the provisions of this amendatory Act of the 92nd
General Assembly and the rules and regulations adopted under those
provisions,
shall be deemed a petty offense.
All rules and regulations enacted by resolution or ordinance under the
provisions of this Section shall be enforced by such officer of the county
as may be designated by resolution of the county board.
(Source: P.A. 99-639, eff. 7-28-16.)
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55 ILCS 5/5-1064.5 (55 ILCS 5/5-1064.5) Sec. 5-1064.5. Wildlife and sensitive habitat risk in counties of less than 1,000,000 population. The county board of a county with a population of less than 1,000,000 may establish minimum requirements for new building design and construction to lessen the risks caused by new building design and construction to wildlife and sensitive habitats.
(Source: P.A. 103-246, eff. 6-30-23.) |
55 ILCS 5/5-1065
(55 ILCS 5/5-1065) (from Ch. 34, par. 5-1065)
Sec. 5-1065.
Civil liability for rentals in excess of number
permitted by ordinance.
(a) The owner of a building located in a county
having a population in excess of 100,000 inhabitants who, directly or
indirectly, has collected, or caused to be collected, rentals from an
occupant of that building during a period in which the number of apartments
or family units in that building exceeded the number permitted for that
building by an ordinance of the county in which the building is located, is
liable to any such occupant in an amount equal to not more than 3 times the
amount of any rentals paid by any such occupant, or in his behalf, after
January 1, 1970, together with court costs and reasonable attorney's fees.
If the occupant is a recipient of public aid under Article III, IV, or VI
of "the Illinois Public Aid Code", as amended, in whose behalf vendor payment
of the rental was made by the Illinois Department of Public Aid, the
Department of Human Services (acting as successor to the Department of Public
Aid under the Department of Human Services Act), or a local
governmental unit, as the case may be, the liability as herein provided is
to the Illinois Department of Public Aid, the Department of Human Services
(acting as successor to the Department of Public Aid under the Department of
Human Services Act), or the local governmental unit
making the vendor payment of the rental.
(b) For the purposes of this Section:
(1) "Owner" means the legal or beneficial owner of a | |
(2) "Family unit" means a room or group of rooms used
| | or intended to be used as a housekeeping unit for living, sleeping, cooking and eating. The fact that any such family unit is used or intended to be used with cooking or eating accommodations in common with another family unit in any such building does not affect liability hereunder.
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(c) No liability accrues under this Section until 30 days after the
owner of record of a building has been notified in writing that such owner
is in violation of any such municipal ordinance. Such notice shall be
personally served upon such owner of record or sent by registered mail to
the last known address of such owner.
(Source: P.A. 89-507, eff. 7-1-97.)
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55 ILCS 5/5-1066
(55 ILCS 5/5-1066) (from Ch. 34, par. 5-1066)
Sec. 5-1066.
Artificial basins of water used for swimming or wading.
The county board may prescribe rules and regulations for the
construction of privately owned artificial basins of water used for
swimming or wading, which use or need external buttresses or which are dug
into the ground, located on private residential property and intended for
the use of the owner and guests. The county shall, however, exempt all
municipalities located wholly or partly within the county where the
municipal building code is equal to or of higher standard than the county
regulation and where the local authorities are enforcing the municipal
building code.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1067
(55 ILCS 5/5-1067) (from Ch. 34, par. 5-1067)
Sec. 5-1067.
Names of streets and highways; numbers of buildings and
lots. A county board may name or may change the name of any
street, lane, road or highway and may regulate the numbering of
buildings and lots adjacent to any street, lane, road or highway in the
unincorporated area of the county.
In counties under 1,000,000 population, a county board may name or change
the name of any road in the county highway system or any trail under its
jurisdiction.
(Source: P.A. 88-387.)
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55 ILCS 5/5-1068
(55 ILCS 5/5-1068) (from Ch. 34, par. 5-1068)
Sec. 5-1068.
Property record system.
A county board may expend
monies for the preparation, establishment and maintenance of a detailed
property record system which would provide information useful to assessment
officials. Such detailed property record system shall be available to all
assessing officials.
The county board may enter into contracts with persons, firms or
corporations for the preparation and establishment of such record
system.
The detailed property record system shall include up-to-date and
complete tax maps except where these are otherwise already available or
ordered, ownership lists, valuation standards, property record cards,
including appraisals, for all or any part of the property in the county
in accordance with reasonable rules and procedures prescribed by the
Department of Revenue, but such system and records
shall not be considered to be assessments nor limit the powers and
duties of assessing officials, except that when any reappraisal of
property is made and included in such record system, such assessing
officials shall use the reappraisal value as a basis for assessment
purposes.
The expense of the preparation, establishment and maintenance of a
detailed property record system shall be borne by the county.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1069
(55 ILCS 5/5-1069) (from Ch. 34, par. 5-1069)
Sec. 5-1069. Group life, health, accident, hospital, and medical
insurance. (a) The county board of any county may arrange to provide, for
the benefit of employees of the county, group life, health, accident, hospital,
and medical insurance, or any one or any combination of those types of
insurance, or the county board may self-insure, for the benefit of its
employees, all or a portion of the employees' group life, health, accident,
hospital, and medical insurance, or any one or any combination of those
types of insurance, including a combination of self-insurance and other
types of insurance authorized by this Section, provided that the county
board complies with all other requirements of this Section. The insurance
may include provision for employees who rely on treatment by prayer or
spiritual means alone for healing in accordance with the tenets and
practice of a well recognized religious denomination. The county board may
provide for payment by the county of a portion or all of the premium or
charge for the insurance with the employee paying the balance of the
premium or charge, if any. If the county board undertakes a plan under
which the county pays only a portion of the premium or charge, the county
board shall provide for withholding and deducting from the compensation of
those employees who consent to join the plan the balance of the premium or
charge for the insurance.
(b) If the county board does not provide for self-insurance or for a plan
under which the county pays a portion or all of the premium or charge for a
group insurance plan, the county board may provide for withholding and
deducting from the compensation of those employees who consent thereto the
total premium or charge for any group life, health, accident, hospital, and
medical insurance.
(c) The county board may exercise the powers granted in this Section only if
it provides for self-insurance or, where it makes arrangements to provide
group insurance through an insurance carrier, if the kinds of group
insurance are obtained from an insurance company authorized to do business
in the State of Illinois. The county board may enact an ordinance
prescribing the method of operation of the insurance program.
(d) If a county, including a home rule county, is a self-insurer for
purposes of providing health insurance coverage for its employees, the
insurance coverage shall include screening by low-dose mammography for all
women 35 years of age or older for the presence of occult breast cancer
unless the county elects to provide mammograms itself under Section
5-1069.1. The coverage shall be as follows:
(1) A baseline mammogram for women 35 to 39 years of | |
(2) An annual mammogram for women 40 years of age or
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(3) A mammogram at the age and intervals considered
| | medically necessary by the woman's health care provider for women under 40 years of age and having a family history of breast cancer, prior personal history of breast cancer, positive genetic testing, or other risk factors.
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| (4) For a group policy of accident and health
| | insurance that is amended, delivered, issued, or renewed on or after the effective date of this amendatory Act of the 101st General Assembly, a comprehensive ultrasound screening of an entire breast or breasts if a mammogram demonstrates heterogeneous or dense breast tissue or when medically necessary as determined by a physician licensed to practice medicine in all of its branches, advanced practice registered nurse, or physician assistant.
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| (5) For a group policy of accident and health
| | insurance that is amended, delivered, issued, or renewed on or after the effective date of this amendatory Act of the 101st General Assembly, a diagnostic mammogram when medically necessary, as determined by a physician licensed to practice medicine in all its branches, advanced practice registered nurse, or physician assistant.
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| A policy subject to this subsection shall not impose a deductible, coinsurance, copayment, or any other cost-sharing requirement on the coverage provided; except that this sentence does not apply to coverage of diagnostic mammograms to the extent such coverage would disqualify a high-deductible health plan from eligibility for a health savings account pursuant to Section 223 of the Internal Revenue Code (26 U.S.C. 223).
For purposes of this subsection:
"Diagnostic
mammogram" means a mammogram obtained using diagnostic mammography.
"Diagnostic
mammography" means a method of screening that is designed to
evaluate an abnormality in a breast, including an abnormality seen
or suspected on a screening mammogram or a subjective or objective
abnormality otherwise detected in the breast.
"Low-dose mammography"
means the x-ray examination of the breast using equipment dedicated
specifically for mammography, including the x-ray tube, filter, compression
device, and image receptor, with an average radiation exposure
delivery of less than one rad per breast for 2 views of an average size breast. The term also includes digital mammography.
(d-5) Coverage as described by subsection (d) shall be provided at no cost to the insured and shall not be applied to an annual or lifetime maximum benefit.
(d-10) When health care services are available through contracted providers and a person does not comply with plan provisions specific to the use of contracted providers, the requirements of subsection (d-5) are not applicable. When a person does not comply with plan provisions specific to the use of contracted providers, plan provisions specific to the use of non-contracted providers must be applied without distinction for coverage required by this Section and shall be at least as favorable as for other radiological examinations covered by the policy or contract.
(d-15) If a county, including a home rule county, is a self-insurer for purposes of providing health insurance coverage for its employees, the insurance coverage shall include mastectomy coverage, which includes coverage for prosthetic devices or reconstructive surgery incident to the mastectomy. Coverage for breast reconstruction in connection with a mastectomy shall include:
(1) reconstruction of the breast upon which the
| | mastectomy has been performed;
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| (2) surgery and reconstruction of the other breast to
| | produce a symmetrical appearance; and
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| (3) prostheses and treatment for physical
| | complications at all stages of mastectomy, including lymphedemas.
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| Care shall be determined in consultation with the attending physician and the patient. The offered coverage for prosthetic devices and reconstructive surgery shall be subject to the deductible and coinsurance conditions applied to the mastectomy, and all other terms and conditions applicable to other benefits. When a mastectomy is performed and there is no evidence of malignancy then the offered coverage may be limited to the provision of prosthetic devices and reconstructive surgery to within 2 years after the date of the mastectomy. As used in this Section, "mastectomy" means the removal of all or part of the breast for medically necessary reasons, as determined by a licensed physician.
A county, including a home rule county, that is a self-insurer for purposes of providing health insurance coverage for its employees, may not penalize or reduce or limit the reimbursement of an attending provider or provide incentives (monetary or otherwise) to an attending provider to induce the provider to provide care to an insured in a manner inconsistent with this Section.
(d-20) The
requirement that mammograms be included in health insurance coverage as
provided in subsections (d) through (d-15) is an exclusive power and function of the
State and is a denial and limitation under Article VII, Section 6,
subsection (h) of the Illinois Constitution of home rule county powers. A
home rule county to which subsections (d) through (d-15) apply must comply with every
provision of those subsections.
(e) The term "employees" as used in this Section includes elected or
appointed officials but does not include temporary employees.
(f) The county board may, by ordinance, arrange to provide group life,
health, accident, hospital, and medical insurance, or any one or a combination
of those types of insurance, under this Section to retired former employees and
retired former elected or appointed officials of the county.
(g) Rulemaking authority to implement this amendatory Act of the 95th General Assembly, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedures of the Joint Committee on Administrative Rules; any purported rule not so adopted, for whatever reason, is unauthorized.
(Source: P.A. 100-513, eff. 1-1-18; 101-580, eff. 1-1-20 .)
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55 ILCS 5/5-1069.1
(55 ILCS 5/5-1069.1) (from Ch. 34, par. 5-1069.1)
Sec. 5-1069.1.
Mammograms.
A county, including a home rule county,
that does not provide insurance coverage of mammograms under Section 5-1069
shall itself provide or cause to be provided to its employees mammograms
that meet the requirements set forth in that Section. The requirement that
mammograms be provided by counties as provided in this Section is an
exclusive power and function of the State and is a denial and limitation
under Article VII, Section 6, subsection (h) of the Illinois Constitution
of home rule county powers. A home rule county to which this Section
applies must comply with every provision of this Section.
(Source: P.A. 87-780.)
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55 ILCS 5/5-1069.2
(55 ILCS 5/5-1069.2)
Sec. 5-1069.2.
Post-parturition care.
If a county, including a home rule county, is a self-insurer for
purposes of providing health insurance coverage for its employees, the coverage
shall include coverage for the post-parturition care benefits required to be
covered by a policy of accident and health insurance under Section 356s of the
Illinois Insurance Code. The requirement that post-parturition
care be covered as provided in this Section is an exclusive power and function
of the State and is a denial and limitation under Article VII, Section 6,
subsection (h) of the Illinois Constitution. A home rule county to which this
Section applies must comply with every provision of this Section.
(Source: P.A. 89-513, eff. 9-15-96; 90-14, eff. 7-1-97.)
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55 ILCS 5/5-1069.3 (55 ILCS 5/5-1069.3) (Text of Section from P.A. 103-84, 103-91, 103-420, 103-445, and 103-535) Sec. 5-1069.3. Required health benefits. If a county, including a home rule county, is a self-insurer for purposes of providing health insurance coverage for its employees, the coverage shall include coverage for the post-mastectomy care benefits required to be covered by a policy of accident and health insurance under Section 356t and the coverage required under Sections 356g, 356g.5, 356g.5-1, 356q, 356u, 356w, 356x, 356z.4, 356z.4a, 356z.6, 356z.8, 356z.9, 356z.10, 356z.11, 356z.12, 356z.13, 356z.14, 356z.15, 356z.22, 356z.25, 356z.26, 356z.29, 356z.30a, 356z.32, 356z.33, 356z.36, 356z.40, 356z.41, 356z.45, 356z.46, 356z.47, 356z.48, 356z.51, 356z.53, 356z.54, 356z.56, 356z.57, 356z.59, 356z.60, and 356z.61 of the Illinois Insurance Code. The coverage shall comply with Sections 155.22a, 355b, 356z.19, and 370c of the Illinois Insurance Code. The Department of Insurance shall enforce the requirements of this Section. The requirement that health benefits be covered as provided in this Section is an exclusive power and function of the State and is a denial and limitation under Article VII, Section 6, subsection (h) of the Illinois Constitution. A home rule county to which this Section applies must comply with every provision of this Section. Rulemaking authority to implement Public Act 95-1045, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedures of the Joint Committee on Administrative Rules; any purported rule not so adopted, for whatever reason, is unauthorized. (Source: P.A. 102-30, eff. 1-1-22; 102-103, eff. 1-1-22; 102-203, eff. 1-1-22; 102-306, eff. 1-1-22; 102-443, eff. 1-1-22; 102-642, eff. 1-1-22; 102-665, eff. 10-8-21; 102-731, eff. 1-1-23; 102-804, eff. 1-1-23; 102-813, eff. 5-13-22; 102-816, eff. 1-1-23; 102-860, eff. 1-1-23; 102-1093, eff. 1-1-23; 102-1117, eff. 1-13-23; 103-84, eff. 1-1-24; 103-91, eff. 1-1-24; 103-420, eff. 1-1-24; 103-445, eff. 1-1-24; 103-535, eff. 8-11-23.) (Text of Section from P.A. 103-551) Sec. 5-1069.3. Required health benefits. If a county, including a home rule county, is a self-insurer for purposes of providing health insurance coverage for its employees, the coverage shall include coverage for the post-mastectomy care benefits required to be covered by a policy of accident and health insurance under Section 356t and the coverage required under Sections 356g, 356g.5, 356g.5-1, 356q, 356u, 356w, 356x, 356z.4, 356z.4a, 356z.6, 356z.8, 356z.9, 356z.10, 356z.11, 356z.12, 356z.13, 356z.14, 356z.15, 356z.22, 356z.25, 356z.26, 356z.29, 356z.30a, 356z.32, 356z.33, 356z.36, 356z.40, 356z.41, 356z.45, 356z.46, 356z.47, 356z.48, 356z.51, 356z.53, 356z.54, 356z.56, 356z.57, 356z.59, 356z.60, and 356z.62 of the Illinois Insurance Code. The coverage shall comply with Sections 155.22a, 355b, 356z.19, and 370c of the Illinois Insurance Code. The Department of Insurance shall enforce the requirements of this Section. The requirement that health benefits be covered as provided in this Section is an exclusive power and function of the State and is a denial and limitation under Article VII, Section 6, subsection (h) of the Illinois Constitution. A home rule county to which this Section applies must comply with every provision of this Section. Rulemaking authority to implement Public Act 95-1045, if any, is conditioned on the rules being adopted in accordance with all provisions of the Illinois Administrative Procedure Act and all rules and procedures of the Joint Committee on Administrative Rules; any purported rule not so adopted, for whatever reason, is unauthorized. (Source: P.A. 102-30, eff. 1-1-22; 102-103, eff. 1-1-22; 102-203, eff. 1-1-22; 102-306, eff. 1-1-22; 102-443, eff. 1-1-22; 102-642, eff. 1-1-22; 102-665, eff. 10-8-21; 102-731, eff. 1-1-23; 102-804, eff. 1-1-23; 102-813, eff. 5-13-22; 102-816, eff. 1-1-23; 102-860, eff. 1-1-23; 102-1093, eff. 1-1-23; 102-1117, eff. 1-13-23; 103-551, eff. 8-11-23.) |
55 ILCS 5/5-1069.5 (55 ILCS 5/5-1069.5) Sec. 5-1069.5. Access to obstetrical and gynecological care. All counties, including home rule counties, are subject to the provisions of Section 356r of the Illinois Insurance Code. The requirement under this Section that health care benefits provided by counties comply with Section 356r of the Illinois Insurance Code is an exclusive power and function of the State and is a denial and limitation of home rule county powers under Article VII, Section 6, subsection (h) of the Illinois Constitution. (Source: P.A. 103-718, eff. 7-19-24.) |
55 ILCS 5/5-1069.8
(55 ILCS 5/5-1069.8)
Sec. 5-1069.8.
Managed Care Reform and Patient Rights Act.
All counties,
including
home rule counties, are subject to the provisions of the Managed Care Reform
and
Patient Rights Act. The
requirement
under this
Section that health care benefits provided by counties comply with the Managed
Care Reform and Patient Rights Act is an exclusive power and function of the
State
and is
a denial and limitation of home rule county powers under Article VII, Section
6, subsection (h) of the Illinois Constitution.
(Source: P.A. 91-617, eff. 1-1-00.)
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55 ILCS 5/5-1070
(55 ILCS 5/5-1070) (from Ch. 34, par. 5-1070)
Sec. 5-1070.
Pounds.
A county board may
establish and maintain one or more pounds, appoint a
poundmaster and fix his fees and charges.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1071
(55 ILCS 5/5-1071) (from Ch. 34, par. 5-1071)
Sec. 5-1071. Dogs running at large. The county board of each county
may regulate and prohibit the running at large of dogs in unincorporated
areas of the county which have been subdivided for residence purposes. The
county board may impose such fines or penalties as are deemed proper to
effectuate any such regulation or prohibition of dogs running at large,
except when a fine or penalty is already allowed by law.
(Source: P.A. 94-819, eff. 5-31-06.)
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55 ILCS 5/5-1071.1
(55 ILCS 5/5-1071.1) (from Ch. 34, par. 5-1071.1)
Sec. 5-1071.1.
Vicious and dangerous dogs.
Counties may regulate
vicious and dangerous dogs in accordance with the provisions of the Animal
Control Act.
(Source: P.A. 86-1460.)
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55 ILCS 5/5-1072
(55 ILCS 5/5-1072) (from Ch. 34, par. 5-1072)
Sec. 5-1072.
Covering or sealing of wells or cisterns.
A county
board may regulate the covering or sealing of wells or cisterns.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1073
(55 ILCS 5/5-1073) (from Ch. 34, par. 5-1073)
Sec. 5-1073.
Sealing of toilet facilities on boats.
A county
board may provide that toilet facilities be sealed upon all boats when
such boats are on waters within the boundaries of the county. The method of
sealing shall be any reasonable system which the county board may, in its
discretion, designate.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1074
(55 ILCS 5/5-1074) (from Ch. 34, par. 5-1074)
Sec. 5-1074.
Surveys in counties of less than 1,000,000.
In
counties of less than 1,000,000 inhabitants, a county board may employ and
fix the compensation for any person, firm or corporation for the purposes
of conducting all necessary surveys and performing all appropriate acts
with a view to obtaining the location of commercial enterprises in the
employing county. Such person, firm or corporation shall serve at the
pleasure of the County Board.
"Commercial enterprise" means any industrial, service, retail or
wholesale organization of any kind and any other undertaking likely to be
beneficial by its presence and operation.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1075
(55 ILCS 5/5-1075) (from Ch. 34, par. 5-1075)
Sec. 5-1075.
Continuity of administrative and legislative
functions in event of enemy attack. A county board may provide
for the continuity of the administrative and legislative functions
of the county in the event of attack upon the United States.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1076
(55 ILCS 5/5-1076) (from Ch. 34, par. 5-1076)
Sec. 5-1076.
Gambling devices.
A county board may
license, tax, regulate, or
prohibit pinball games or
machines, bagatelle, pigeon-hole, pool, or any other tables or implements
kept for similar purpose in any place of public resort, outside the
corporate limits of all cities, villages and incorporated towns and to
license, tax or regulate bowling alleys and billiard establishments so
located.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1077
(55 ILCS 5/5-1077) (from Ch. 34, par. 5-1077)
Sec. 5-1077.
Eradication of fungous elm disease.
A county board may
adopt reasonable regulations for the control and eradication of a fungous
disease of elms caused by Graphium ulmi, commonly known as Dutch elm
disease or elm blight. Such regulations shall be applicable to all area
outside the corporate limits of any municipality. No such regulation shall
permit the use of poisonous sprays.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1078
(55 ILCS 5/5-1078) (from Ch. 34, par. 5-1078)
Sec. 5-1078.
Curfew time for minors.
A county board may establish a
curfew time for minors applicable throughout such county, except within the
corporate limits of any city, village or incorporated town.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1078.2 (55 ILCS 5/5-1078.2) Sec. 5-1078.2. Truants. A county board may adopt ordinances to regulate truants within the unincorporated areas of its jurisdiction. These ordinances may include a graduated fine schedule for repeat violations, which may not exceed $100, or community service, or both, for violators 10 years of age or older and may provide for enforcement by citation or through administrative hearings as determined by ordinance. If the violator is under 10 years of age, the parent or custodian of the violator is subject to the fine or community service, or both. As used in this Section, "truants" means persons who are within the definition of "truant" in Section 26-2a of the School Code. A home rule unit may not regulate truants in a manner inconsistent with the provisions of this Section. This Section is a limitation under subsection (i) of Section 6 of Article VII of the Illinois Constitution on the concurrent exercise by home rule units of the powers and functions exercised by the State.
(Source: P.A. 94-1011, eff. 7-7-06.) |
55 ILCS 5/5-1078.5
(55 ILCS 5/5-1078.5)
Sec. 5-1078.5.
Graffiti.
A county board may ban graffiti
within the county, except within the corporate limits of a
municipality, and may establish penalties.
(Source: P.A. 88-572, eff. 8-11-94.)
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55 ILCS 5/5-1079
(55 ILCS 5/5-1079) (from Ch. 34, par. 5-1079)
Sec. 5-1079.
Liability insurance.
A county board may insure against
any loss or liability of any officer, employee or agent of the county
resulting from the wrongful or negligent act of any such officer, employee
or agent while discharging and engaged in his duties and functions and
acting within the scope of his duties and functions as an officer, employee
or agent of the county. Such insurance shall be carried with a company
authorized by the Department of Insurance to write such coverage in Illinois.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1080
(55 ILCS 5/5-1080) (from Ch. 34, par. 5-1080)
Sec. 5-1080.
(Repealed).
(Source: P.A. 86-1364. Repealed by P.A. 90-517, eff. 8-22-97.)
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55 ILCS 5/5-1081
(55 ILCS 5/5-1081) (from Ch. 34, par. 5-1081)
Sec. 5-1081.
Reacquisition of property by former owner after
foreclosure of demolition lien. No owner of property who held title to
the property when property taxes became delinquent and which taxes were
still delinquent at the time of the foreclosure of a demolition lien by the
county board of any county or the acceptance of a deed of conveyance in
lieu of foreclosing such lien and no person, firm, association, corporation
or other entity related to or associated with any such owner shall within
10 years after title vests in the county reacquire any right, title or
interest in or to such property.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1082
(55 ILCS 5/5-1082) (from Ch. 34, par. 5-1082)
Sec. 5-1082.
Cash reimbursement fund.
For the purpose of enabling
the county board to pay in cash such warrants and other demands as may be
presented for payment in cash, the county board is authorized to establish
a cash reimbursement fund, and to appoint the finance director or if there
is no finance director, the county clerk, as custodian of such fund. Such
custodian shall be bonded and the bond approved by the county board. The
amount of said cash reimbursement fund shall at no time exceed the sum of
$2,000. No single claim paid out of this fund shall exceed $100. The
custodian shall keep proper records of such fund, showing the amounts
received from the county treasury, the amounts paid out by him by check
from day to day and the county funds and accounts charged on account of
such payments.
The custodian shall make regular reports to the county board, at least
quarterly, and the county official responsible for auditing county records
shall audit the books and records of the custodian from time to time as
he sees fit, but at least quarterly.
The county board may, by resolution, prescribe rules and regulations
relating to the cash reimbursement fund.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1083
(55 ILCS 5/5-1083) (from Ch. 34, par. 5-1083)
Sec. 5-1083.
Purchase or lease of property.
A county board may purchase or
lease any real estate or personal property for public purposes under contracts
providing for payment in installments over a period of time of not more than
20 years in the case of real estate, and not more than 10 years in the case of
personal property, with interest on the unpaid balance owing not to exceed the
maximum rate authorized by the Bond Authorization Act, as amended at the time
of the making of the contract. The indebtedness incurred under this Section
when aggregated with existing indebtedness may not exceed the debt limits
provided in Section 5-1012.
With respect to instruments for the payment of money issued under this
Section or its predecessor either before, on, or after 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 or "An Act to
revise the law in relation to counties", approved March 31, 1874, that may
appear to be or to have been more restrictive than those Acts, (ii) that
the provisions of this Section or its predecessor are not a limitation on
the supplementary authority granted by the Omnibus Bond Acts, and (iii)
that instruments issued under this Section or its predecessor within the
supplementary authority granted by the Omnibus Bond Acts are not invalid
because of any provision of this Act or "An Act to revise the law in
relation to counties", approved March 31, 1874, that may appear to be or to
have been more restrictive than those Acts.
(Source: P.A. 92-651, eff. 7-11-02.)
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55 ILCS 5/5-1084
(55 ILCS 5/5-1084) (from Ch. 34, par. 5-1084)
Sec. 5-1084.
Regulation of water craft.
In a county having less than
1,000,000 population, in public waters not under the jurisdiction of any
municipality, the county board may regulate all water craft in a manner not
inconsistent with the provisions of the "Boat Registration and Safety Act",
as now or hereafter amended.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1085
(55 ILCS 5/5-1085) (from Ch. 34, par. 5-1085)
Sec. 5-1085.
Ambulances.
In counties of 1,000,000 or more
inhabitants, a county board may license and regulate ambulances
and ambulance drivers, attendants and equipment.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1085.5
(55 ILCS 5/5-1085.5)
Sec. 5-1085.5.
Homicide and questionable death protocol.
Each county,
except home rule counties, must
establish a written protocol to deal with homicides and questionable deaths.
The protocol
must be promulgated by the Coroner, Sheriff, State's Attorney, all fire
departments and
fire protection districts located in the county, and all police departments
located in the
county. The protocol must include at least the following:
(a) the types of deaths that fall under the scope of | |
(b) the agencies concerned with the death;
(c) the area of responsibility for each agency
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(d) uniform procedures concerning homicides and
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If, prior to the effective date of this amendatory Act of the 92nd
General Assembly, a county has established a written protocol that was agreed
to
by the agencies specified in this Section to deal with homicides and
questionable deaths, then that protocol is deemed to satisfy the requirements
of
this Section.
The protocol shall not interfere with reasonable attempts to preserve
life, attempt resuscitation, or provide necessary medical services.
(Source: P.A. 92-802, eff. 1-1-03.)
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55 ILCS 5/5-1086
(55 ILCS 5/5-1086) (from Ch. 34, par. 5-1086)
Sec. 5-1086.
Clinic for alcoholics and substance abusers.
A county board
may cause to be erected, or otherwise provided and maintained, all suitable
buildings for a clinic for the medical care, treatment and rehabilitation
of all persons suffering from alcoholism and substance abuse who may be
admitted to the clinic by, or under the direction of the board, and to
provide for the maintenance and management of same.
(Source: P.A. 86-962; 87-805.)
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55 ILCS 5/5-1086.1
(55 ILCS 5/5-1086.1) (from Ch. 34, par. 5-1086.1)
Sec. 5-1086.1.
Substance Abuse Services Fund.
(a) In any county that has by county board action established a program
of pretrial bond home supervision by use of an approved monitoring device,
or a program using an approved monitoring device as a condition of
probation or conditional discharge, the county treasurer shall establish a
substance abuse services fund. Fees collected under paragraph (b)(14.1) of
Section 110-10 of the Code of Criminal Procedure of 1963 and paragraph
(b)(10)(iv) of Section 5-6-3 of the Unified Code of Corrections shall be
deposited
into this fund. The county treasurer shall not disburse the monies from
the fund except at the direction of the county board in each county.
(b) Monies in the substance abuse fund shall only be appropriated by the
county board to be used within the county where collected for the
establishment and maintenance of facilities and programs for the medical
care, treatment or rehabilitation of all persons suffering from substance
abuse problems, including the hospitalization of pregnant women who are
addicted to alcohol, cannabis or controlled substances and for needed care
of their newborn children.
(c) Monies expended from the substance abuse services fund shall be used
to supplement, not supplant, county appropriations for substance abuse
services.
(d) Interest earned on monies deposited in the substance abuse services
fund may be used by the county for its ordinary and contingent expenditures.
(Source: P.A. 90-399, eff. 1-1-98.)
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55 ILCS 5/5-1087
(55 ILCS 5/5-1087) (from Ch. 34, par. 5-1087)
Sec. 5-1087.
Alteration of duties, powers and functions of county
officers. No county board may alter the duties, powers and functions of
county officers that are specifically imposed by law. A county board may
alter any other duties, powers or functions or impose additional duties,
powers and functions upon county officers. In the event of a conflict State
law prevails over county ordinance.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1088
(55 ILCS 5/5-1088) (from Ch. 34, par. 5-1088)
Sec. 5-1088.
Grants to Community Action Agencies.
A county
board may make grants to Community Action Agencies which serve
residents within the county from funds received by the county pursuant
to the "State and Local Fiscal Assistance Act of 1972". Community Action
Agencies are defined as in Part A of Title II of the Federal Economic
Opportunity Act of 1964, as amended.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1089
(55 ILCS 5/5-1089) (from Ch. 34, par. 5-1089)
Sec. 5-1089.
Youth service bureaus.
A county board may provide
for the establishment or maintenance, or may enter into
contractual agreements with other counties, townships or municipalities for
the establishment or maintenance of youth service bureaus, or may enter into
contractual agreements with established youth service bureaus, public or
private, serving the general area of the county. Such agreements shall be
written and shall provide for services to residents of the county under 18
years of age, but agencies providing such services to adults in addition to
youths may qualify as youth service bureaus. "Youth service bureau" means
any public or private agency providing, or arranging for the provision of,
assistance to persons referred to such bureau by law enforcement officials,
court agencies and other agencies and individuals with the intention of
diverting such persons from formal processes of the court. However, this
Section shall not be construed to amend, modify or have any effect on
the Juvenile Court Act of 1987, as amended. For the purposes
of this Section, the county board is authorized to expend moneys not
appropriated for other purposes, including funds made available from the
federal "State and Local Fiscal Assistance Act of 1972". This Section shall
not constitute a limitation on or a prohibition of the exercise of powers
of a home rule county.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1090
(55 ILCS 5/5-1090) (from Ch. 34, par. 5-1090)
Sec. 5-1090.
Runaway or homeless youths.
A county board may annually
appropriate funds to private nonprofit organizations for the purpose of
providing services to runaway or homeless youths and their families. The
services may include temporary shelter, food, clothing, medical care,
transportation, individual and family counseling, and any other service
necessary to provide adequate temporary, protective care for runaway or
homeless youths, and to reunite the youths with their parents or guardians.
For the purposes of this Section, "runaway or homeless youth" means a
person under the age of 18, who is absent from his legal residence without
the consent of his parent or legal guardian, or who is without a place of
shelter where supervision and care are available.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1091
(55 ILCS 5/5-1091) (from Ch. 34, par. 5-1091)
Sec. 5-1091.
Transportation vehicles or services for senior citizens.
A county board may expend funds or make grants or loans of funds derived
either from taxes collected annually for county purposes or from funds
received by the county pursuant to the "State and Local Fiscal Assistance
Act of 1972" for the purposes of providing transportation vehicles or
services for senior citizens. Such transportation vehicles or services may
be provided by the county or through a not-for-profit corporation. If such
transportation vehicles or services are provided by a not-for-profit
corporation the county board shall enter into an appropriate contract or
contracts to insure that such funds as may be made available by the county
to the not-for-profit corporation are used for the purposes of providing
transportation vehicles or services for senior citizens.
(Source: P.A. 86-962.)
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55 ILCS 5/5-1092
(55 ILCS 5/5-1092) (from Ch. 34, par. 5-1092)
Sec. 5-1092. Inoperable motor vehicles. A county board may
declare by ordinance inoperable motor vehicles, whether on public or
private property, to be a nuisance and authorize fines to be levied for the
failure of any person to obey a notice received from the county which
states that such person is to dispose of any inoperable motor vehicles
under his control, and may authorize a law enforcement agency, with
applicable jurisdiction, to remove, after 7 days from the issuance of the
county notice, any inoperable motor vehicle or parts thereof. However,
nothing in this Section shall apply to any motor vehicle that is kept
within a building when not in use, to operable historic vehicles over 25
years of age, or to a motor vehicle on the premises of a place of business
engaged in the wrecking or junking of motor vehicles.
As used in this Section, "inoperable motor vehicle" means any motor
vehicle from which, for a period of at least 7 days or any
longer period of time fixed by ordinance, the engine, wheels
or other parts have been removed, or on which the engine, wheels or other
parts have been altered, damaged or otherwise so treated that the vehicle
is incapable of being driven under its own motor power. "Inoperable motor
vehicle" shall not include a motor vehicle which has been rendered
temporarily incapable of being driven under its own motor power in order to
perform ordinary service or repair operations. In a non-home rule county with a population of more than 500,000, "inoperable motor vehicle" also includes any motor vehicle that does not have a current license plate or current license tags attached to it if a current license plate or license tags are required under the Illinois Vehicle Code.
(Source: P.A. 95-918, eff. 8-26-08.)
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55 ILCS 5/5-1093
(55 ILCS 5/5-1093) (from Ch. 34, par. 5-1093)
Sec. 5-1093.
Federal funds.
A county board may receive funds from the United
States
government under the Housing and Community Development Act of 1974,
Public Law 93-383; the National Affordable Housing Act of 1990, Public Law
101-625; and the Housing and Community Development Act of 1992, Public Law
102-550 and may disburse those funds and other county
funds for community development and other housing program
activities.
The powers granted by this Section shall not be exercised within the
boundaries of any city, village or incorporated town unless the approval of
the corporate authorities of such municipality is first obtained.
The powers granted by this Section are in addition to powers otherwise
possessed by a county and shall not be construed as limitations of
such other powers.
(Source: P.A. 90-655, eff. 7-30-98.)
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55 ILCS 5/5-1094
(55 ILCS 5/5-1094) (from Ch. 34, par. 5-1094)
Sec. 5-1094.
Funds received pursuant to Comprehensive Employment
and Training Act of 1973. A county board may receive funds from the
United States pursuant to the "Comprehensive Employment and Training Act of
1973", Public Law 93-203, and may disburse such funds together
with any other county funds for the purposes specified in that public law.
(Source: P.A. 86-962; 86-1028.)
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55 ILCS 5/5-1095
(55 ILCS 5/5-1095) (from Ch. 34, par. 5-1095)
Sec. 5-1095. Community antenna television systems; satellite
transmitted television programming. (a) The County Board may license,
tax or franchise the business of operating a community antenna television
system or systems within the County and outside of a municipality, as
defined in Section 1-1-2 of the Illinois Municipal Code.
When an area is annexed to a municipality, the annexing municipality
shall thereby become the franchising authority with respect to that portion
of any community antenna television system that, immediately before
annexation, had provided cable television services within the annexed area
under a franchise granted by the county, and the owner of that community
antenna television system shall thereby be authorized to provide cable
television services within the annexed area under the terms and provisions
of the existing franchise. In that instance, the franchise shall remain in
effect until, by its terms, it expires, except that any franchise fees
payable under the franchise shall be payable only to the county for a
period of 5 years or until, by its terms, the franchise expires, whiche |
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