Public Act 096-1040
 
HB5011 EnrolledLRB096 18267 RCE 33642 b

    AN ACT concerning finance.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The State Revenue Sharing Act is amended by
changing Section 2 as follows:
 
    (30 ILCS 115/2)  (from Ch. 85, par. 612)
    Sec. 2. Allocation and Disbursement.
    (a) As soon as may be after the first day of each month,
the Department of Revenue shall allocate among the several
municipalities and counties of this State the amount available
in the Local Government Distributive Fund and in the Income Tax
Surcharge Local Government Distributive Fund, determined as
provided in Sections 1 and 1a above. Except as provided in
Sections 13 and 13.1 of this Act, the Department shall then
certify such allocations to the State Comptroller, who shall
pay over to the several municipalities and counties the
respective amounts allocated to them. The amount of such Funds
allocable to each such municipality and county shall be in
proportion to the number of individual residents of such
municipality or county to the total population of the State,
determined in each case on the basis of the latest census of
the State, municipality or county conducted by the Federal
government and certified by the Secretary of State and for
annexations to municipalities, the latest Federal, State or
municipal census of the annexed area which has been certified
by the Department of Revenue. Allocations to the City of
Chicago under this Section are subject to Section 6 of the
Hotel Operators' Occupation Tax Act. For the purpose of this
Section, the number of individual residents of a county shall
be reduced by the number of individuals residing therein in
municipalities, but the number of individual residents of the
State, county and municipality shall reflect the latest census
of any of them. The amounts transferred into the Local
Government Distributive Fund pursuant to Section 9 of the Use
Tax Act, Section 9 of the Service Use Tax Act, Section 9 of the
Service Occupation Tax Act, and Section 3 of the Retailers'
Occupation Tax Act, each as now or hereafter amended, pursuant
to the amendments of such Sections by Public Act 85-1135, shall
be distributed as provided in said Sections.
    (b) It is the intent of the General Assembly that
allocations made under this Section shall be made in a fair and
equitable manner. Accordingly, the clerk of any municipality to
which territory has been annexed, or from which territory has
been disconnected, shall notify the Department of Revenue in
writing of that annexation or disconnection and shall (1) state
the number of residents within the territory that was annexed
or disconnected, based on the last census conducted by the
federal, State, or municipal government and certified by the
Illinois Secretary of State, and (2) furnish therewith a
certified copy of the plat of annexation or, in the case of
disconnection, the ordinance, final judgment, or resolution of
disconnection together with an accurate depiction of the
territory disconnected. The county in which the annexed or
disconnected territory is located shall verify that the number
of residents stated on the written notice that is to be sent to
the Department of Revenue is true and accurate. The verified
statement of the county shall accompany the written notice.
However, if the county does not respond to the municipality's
request for verification within 30 days, this verification
requirement shall be waived. The written notice shall be
provided to the Department of Revenue (1) within 30 days after
the effective date of this amendatory Act of the 96th General
Assembly for disconnections occurring after January 1, 2007 and
before the effective date of this amendatory Act of the 96th
General Assembly or (2) within 30 days after the annexation or
disconnection for annexations or disconnections occurring on
or after the effective date of this amendatory Act of the 96th
General Assembly. For purposes of this Section, a disconnection
or annexation through court order is deemed to be effective 30
days after the entry of a final judgment order, unless stayed
pending appeal. Thereafter, the monthly allocation made to the
municipality and to any other municipality or county affected
by the annexation or disconnection shall be adjusted in
accordance with this Section to reflect the change in residency
of the residents of the territory that was annexed or
disconnected. The adjustment shall be made no later than 30
days after the Department of Revenue's receipt of the written
notice of annexation or disconnection described in this
Section.
(Source: P.A. 91-51, eff. 6-30-99; 91-935, eff. 6-1-01.)
 
    Section 99. Effective date. This Act takes effect July 1,
2010.

Effective Date: 7/14/2010