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| Public Act 098-1049 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Counties Code is amended by changing Section | ||||
5-1035.1 as follows:
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(55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
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Sec. 5-1035.1. County Motor Fuel Tax Law. The county board | ||||
of the
counties of DuPage, Kane 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
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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. Kane County may exempt | ||||
diesel fuel from the tax imposed pursuant
to this Section. The | ||||
tax may be imposed, in half-cent increments, at a
rate not | ||||
exceeding 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. The proceeds from the tax shall be | ||||
used by the county solely for
the purpose of operating, | ||||
constructing and improving public highways and
waterways, and | ||||
acquiring real property and right-of-ways for public
highways | ||||
and waterways within the county imposing the tax.
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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
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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
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to determine all rights to credit memoranda arising on account | ||
of the
erroneous payment of tax or penalty hereunder.
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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.
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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
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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 the amount expended during the second | ||
preceding month by the Department
pursuant to appropriation | ||
from the County Option Motor Fuel Tax Fund for
the | ||
administration and enforcement of this Section, which | ||
appropriation
shall not exceed $200,000 for fiscal year 1990 | ||
and, for each year
thereafter, shall not exceed 2% of the | ||
amount deposited into the County
Option Motor Fuel Tax Fund | ||
during the preceding fiscal year. | ||
A county may direct, by ordinance, that all or a portion of | ||
the taxes and penalties collected under the County Option Motor | ||
Fuel Tax shall be deposited into the Transportation Development | ||
Partnership Trust Fund.
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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.
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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
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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 county
board of the county shall, on or not later | ||
than 5 days after the effective
date 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 the change or | ||
discontinuance.
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This Section shall be known and may be cited as the County | ||
Motor Fuel
Tax Law.
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(Source: P.A. 96-845, eff. 7-1-12.)
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Section 10. The Illinois Municipal Code is amended by | ||
changing Section 8-11-6 as follows:
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(65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
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Sec. 8-11-6. Home Rule Municipal Use Tax Act.
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(a) The corporate authorities of a home rule municipality | ||
may
impose a tax upon the privilege of using, in such | ||
municipality, any item of
tangible personal property which is | ||
purchased at retail from a retailer, and
which is titled or | ||
registered at a location within the corporate limits of
such | ||
home rule municipality 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. In home rule | ||
municipalities with less than 2,000,000 inhabitants, the
tax | ||
shall be collected by the municipality imposing the tax from | ||
persons
whose Illinois address for titling or registration | ||
purposes is given as
being in such municipality.
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(b) In home rule municipalities with 2,000,000 or more | ||
inhabitants, the
corporate authorities of the municipality may | ||
additionally impose a tax
beginning July 1, 1991 upon the | ||
privilege of using in the
municipality, any item of tangible | ||
personal property, other than tangible
personal property | ||
titled or registered with an agency of the State's
government, | ||
that is purchased at retail from a retailer located outside the
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corporate limits of the municipality, at a rate that is an | ||
increment of
1/4% not to exceed 1% and based on the selling | ||
price of the tangible
personal property, as "selling price" is | ||
defined in the Use Tax Act. Such
tax shall be collected from | ||
the purchaser either by the municipality imposing
such tax or | ||
by the Department of Revenue pursuant to an agreement between | ||
the
Department and the municipality.
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To prevent multiple home rule taxation, the use in a home | ||
rule
municipality of tangible personal property that is | ||
acquired outside the
municipality and caused to be brought into | ||
the municipality by a person who
has already paid a home rule | ||
municipal tax in another municipality in
respect to the sale, | ||
purchase, or use of that property, shall be exempt to
the | ||
extent of the amount of the tax properly due and paid in the | ||
other home
rule municipality.
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(c) If a municipality having 2,000,000 or more inhabitants | ||
imposes the
tax authorized by subsection (a),
then the tax | ||
shall be collected by the Illinois Department of Revenue when
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the property is purchased at retail from a retailer in the | ||
county in which
the home rule municipality imposing the tax is | ||
located, and in all
contiguous counties. The tax shall be | ||
remitted to the State, or an
exemption determination must be | ||
obtained from the Department 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 that
agency or State officer determine that this | ||
procedure will expedite the
processing of applications for | ||
title or registration.
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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 | ||
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
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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 (except the definition of | ||
"retailer maintaining a
place of business in this State"), 3 | ||
(except provisions pertaining to the
State rate of tax, and | ||
except provisions concerning collection or refunding
of the tax | ||
by retailers), 4, 11, 12, 12a, 14, 15, 19, 20, 21 and 22 of the | ||
Use Tax Act, which are not inconsistent with
this Section, as | ||
fully as if provisions contained in those Sections of the
Use | ||
Tax Act were set forth herein.
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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 such
notification | ||
from the Department. Such refund shall be paid by the State
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Treasurer out of the home rule municipal retailers' occupation | ||
tax fund.
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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 municipalities, the municipality in each instance to
be | ||
that municipality from which the Department during the second | ||
preceding
calendar month, collected municipal use tax from any | ||
person whose Illinois
address for titling or registration | ||
purposes is given as being in such
municipality. The amount to | ||
be paid to each
municipality 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
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municipality, 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 municipalities, 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 the amount expended during the second | ||
preceding month
by the Department to be paid from the | ||
appropriation to the Department
from the Home Rule Municipal | ||
Retailers' Occupation Tax Trust Fund. The
appropriation to | ||
cover the costs incurred by the Department in administering
and | ||
enforcing this Section shall not exceed 2% of the amount | ||
estimated to be
deposited into the Home Rule Municipal | ||
Retailers' Occupation Tax Trust Fund
during the fiscal year for | ||
which the appropriation is made. Within 10 days
after receipt | ||
by the State Comptroller of the disbursement certification to
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the municipalities 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 that | ||
certification.
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Any ordinance imposing or discontinuing any tax to be | ||
collected and
enforced by the Department under this Section | ||
shall
be adopted and a certified copy thereof filed with the | ||
Department on or
before October 1, whereupon the Department of | ||
Revenue shall proceed to
administer and enforce this Section on | ||
behalf of the municipalities as of
January 1 next following | ||
such adoption and filing. Beginning April 1, 1998,
any | ||
ordinance imposing or discontinuing any tax to be collected and | ||
enforced
by the Department under this Section shall either (i) | ||
be adopted and a
certified copy thereof filed with the | ||
Department on or before April 1,
whereupon the Department of | ||
Revenue shall proceed to administer and enforce
this Section on | ||
behalf of the municipalities as of July 1 next following the
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adoption and filing; or (ii) be adopted and a certified copy | ||
thereof filed
with the Department on or before October 1, | ||
whereupon the Department of
Revenue shall proceed to administer | ||
and enforce this Section on behalf of
the municipalities as of | ||
January 1 next following the adoption and filing.
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Nothing in this subsection (c) shall prevent a home rule | ||
municipality
from collecting the tax pursuant to subsection (a) | ||
in any situation where
such tax is not collected by the | ||
Department of Revenue under this subsection
(c).
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(d) Any unobligated balance remaining in the Municipal | ||
Retailers'
Occupation Tax Fund on December 31, 1989, which fund | ||
was abolished by Public
Act 85-1135, and all receipts of | ||
municipal 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 as provided by this Section prior to
the | ||
enactment of Public Act 85-1135. All receipts of municipal 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, as provided by this Section prior to
the enactment of | ||
Public Act 85-1135, and on and after July 1, 1990, all
such | ||
receipts shall be distributed as provided in Section 6z-18 of | ||
the
State Finance Act.
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(e) As used in this Section, "Municipal" and "Municipality" | ||
means a city,
village or incorporated town, including an | ||
incorporated town which has
superseded a civil township.
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(f) This Section shall be known and may be cited as the | ||
Home Rule
Municipal Use Tax Act.
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(Source: P.A. 91-51, eff. 6-30-99; 92-221, eff. 8-2-01; 92-844, | ||
eff.
8-23-02; 92-846, eff. 8-23-02.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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