CNTY CD-PUB SAFETY TX-ELECTION
Synopsis of Bill as introduced:
Amends the Special County Retailers' Occupation Tax for Public
Safety Law in the Counties Code. Provides that the results of the
election to impose the tax shall be certified by the county clerk and
filed with the Department of Revenue within 30 days of the date of
election (now on or before the first day of June). Provides that the
Department will administer the tax as of the first day of July (now
January) next following the filing. Effective immediately.
SENATE AMENDMENT NO. 1.
Adds reference to:
55 ILCS 5/5-1006 from Ch. 34, par. 5-1006
55 ILCS 5/5-1007 from Ch. 34, par. 5-1007
65 ILCS 5/8-11-1 from Ch. 24, par. 8-11-1
65 ILCS 5/8-11-5 from Ch. 24, par. 8-11-5
65 ILCS 5/8-11-6 from Ch. 24, par. 8-11-6
Deletes everything. In the Counties Code, amends the Home Rule
County Retailers' Occupation Tax Law, the Special County Occupation
Tax for Public Safety Law, and the Home Rule County Service Occupation
Tax Law. In the Illinois Municipal Code, amends the Home Rule
Municipal Retailers' Occupation Tax Act, the Home Rule Municipal
Service Occupation Tax Act, and the Home Rule Municipal Use Tax Act.
Provides that in addition to the current filing and enforcement time
period for these taxes, beginning April 1, 1998, an ordinance or
resolution imposing, discontinuing, or changing a tax may be filed
with the Department of Revenue either (i) on or before the first day
of April, in which case the Department shall enforce the tax the first
day of the following July or (ii) on or before the first day of
October, in which case the Department shall enforce the tax the first
day of the following January. Effective immediately.
BALANCED BUDGET NOTE
Does not authorize, increase, decrease, or reallocate any
general funds appropriation for FY1998.
No decrease or increase in the need for the number of judges.
STATE DEBT IMPACT NOTE
SB1565 has no direct impact on the level of State indebtedness.
FISCAL NOTE (Dpt. of Revenue)
SB 1565 does not create a fiscal impact to the state.
STATE MANDATES ACT FISCAL NOTE
Fails to create a State mandate.
HOME RULE NOTE
Fails to preempt home rule authority.
Last action on Bill: PUBLIC ACT.............................. 90-0689
Last action date: 98-07-31
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1
END OF INQUIRY
Full Text Bill Status