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Public Act 100-1167 | ||||
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AN ACT concerning local government.
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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 Transportation Development Partnership Act | ||||
is amended by changing Section 5 as follows: | ||||
(30 ILCS 177/5)
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Sec. 5. Transportation Development Partnership Trust Fund. | ||||
The Transportation Development Partnership Trust Fund is | ||||
created as a trust fund in the State treasury. The State | ||||
Treasurer shall be the custodian of the Fund. If a county or an | ||||
entity created by an intergovernmental agreement between 2 or | ||||
more counties elects to participate under Section 5-1035.1 or | ||||
5-1006.5 of the Counties Code or designates funds by ordinance, | ||||
the Department of Revenue shall transfer to the State Treasurer | ||||
all or a portion of the taxes and penalties collected under the | ||||
Special County Retailers' Retailers Occupation Tax For Public | ||||
Safety , Public Facilities, Mental Health, Substance Abuse, or | ||||
Transportation and under the County Option Motor Fuel Tax or | ||||
the funds designated by the county or entity by ordinance into | ||||
the Transportation Development Partnership Trust Fund. The | ||||
Department of Transportation shall maintain a separate account | ||||
for each participating county or entity within the Fund. The | ||||
Department of Transportation shall administer the Fund. |
Moneys in the Fund shall be used for transportation-related | ||
projects. The Department of Transportation and participating | ||
counties or entities may, at the Secretary's discretion under | ||
agency procedures, enter into an intergovernmental agreement. | ||
The agreement shall at a minimum: | ||
(1) Describe the project to be constructed from the | ||
Department of Transportation's Multi-Year Highway | ||
Improvement Program. | ||
(2) Provide that an eligible project cost a minimum of | ||
$5,000,000. | ||
(3) Provide that the county or entity must raise a | ||
significant percentage, no less than the amount | ||
contributed by the State, of required federal matching | ||
funds. | ||
(4) Provide that the Secretary of Transportation must | ||
certify that the county or entity has transferred the | ||
required moneys to the Fund and the certification shall be | ||
transmitted to each county or entity no more than 30 days | ||
after the final deposit is made. | ||
(5) Provide for the repayment, without interest, to the | ||
county or entity of the moneys contributed by the county or | ||
entity to the Fund, less 10% of the aggregate funds | ||
contributed as matching funds and as federal funds. | ||
(6) Provide that the repayment of the moneys | ||
contributed by the county or the entity shall be made by | ||
the Department of Transportation no later than 10 years |
after the certification by the Secretary of Transportation | ||
that the money has been deposited by the county or entity | ||
into the Fund.
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(Source: P.A. 96-845, eff. 7-1-12 .) | ||
Section 10. The Simplified Sales and Use Tax Administration | ||
Act is amended by changing Section 2 as follows:
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(35 ILCS 171/2)
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Sec. 2. Definitions. As used in this Act:
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(a) "Agreement" means the Streamlined Sales and Use Tax | ||
Agreement as
amended and adopted on January 27, 2001.
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(b) "Certified Automated System" means software certified | ||
jointly by the
states that are signatories to the Agreement to | ||
calculate the tax imposed by
each jurisdiction on a | ||
transaction, determine the amount of tax to remit to the
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appropriate state, and maintain a record of the transaction.
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(c) "Certified Service Provider" means an agent certified | ||
jointly by the
states that are signatories to the Agreement to | ||
perform all of the seller's
sales tax functions.
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(d) "Person" means an individual, trust, estate, | ||
fiduciary, partnership,
limited liability company, limited | ||
liability partnership, corporation, or any
other legal entity.
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(e) "Sales Tax" means the tax levied under the Service | ||
Occupation Tax Act
(35
ILCS
115/) and the Retailers' Occupation | ||
Tax Act (35 ILCS 120/). "Sales tax" also
means
any local
sales |
tax levied under the Home Rule Municipal Retailers' Occupation | ||
Tax Act
(65 ILCS
5/8-11-1), the Non-Home Rule Municipal | ||
Retailers' Occupation Tax Act (65 ILCS
5/8-11-1.3), the | ||
Non-Home Rule Municipal Service Occupation Tax Act (65 ILCS
| ||
5/8-11-1.4), the Home Rule Municipal Service Occupation Tax (65 | ||
ILCS 5/8-11-5),
the
Home
Rule County Retailers' Occupation Tax | ||
Law (55 ILCS 5/5-1006), the Special
County
Occupation Tax for | ||
Public Safety , Public Facilities, Mental Health, Substance | ||
Abuse, or Transportation Law (55 ILCS 5/5-1006.5), the Home | ||
Rule County
Service Occupation Tax Law (55 ILCS 5/5-1007), | ||
subsection (b) of the Rock
Island County Use and
Occupation Tax | ||
Law (55 ILCS 5/5-1008.5(b)), the Metro East Mass Transit
| ||
District
Retailers' Occupation Tax (70 ILCS 3610/5.01(b)), the | ||
Metro East Mass Transit
District
Service Occupation Tax (70 | ||
ILCS 3610/5.01(c)), the Regional Transportation
Authority
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Retailers' Occupation Tax (70 ILCS 3615/4.03(e)), the Regional | ||
Transportation
Authority
Service Occupation Tax (70 ILCS | ||
3615/4.03(f)), the County Water Commission
Retailers' | ||
Occupation Tax (70 ILCS 3720/4(b)), or the County Water | ||
Commission
Service Occupation Tax (70 ILCS 3720/4(c)).
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(f) "Seller" means any person making sales of personal | ||
property or
services.
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(g) "State" means any state of the United States and the | ||
District of
Columbia.
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(h) "Use tax" means the tax levied under the Use Tax Act | ||
(35 ILCS 105/) and
the
Service Use Tax Act (35 ILCS 110/). "Use |
tax" also means any local use tax
levied
under the Home Rule | ||
Municipal Use Tax Act (65 ILCS 5/8-11-6(b)), provided that
the
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State and the municipality have entered into an agreement that | ||
provides for
administration of the tax by the State.
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(Source: P.A. 92-221, eff. 8-2-01.)
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Section 15. The Counties Code is amended by changing | ||
Section 5-1006.5 as follows:
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(55 ILCS 5/5-1006.5)
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Sec. 5-1006.5. Special County Retailers' Occupation Tax
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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
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for public safety, public facility, mental health, substance | ||
abuse, or transportation purposes in that county, if a
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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
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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.
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(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."
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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."
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For the purposes of the
paragraph, "public safety | ||
purposes" means
crime prevention, detention, fire | ||
fighting, police, medical, ambulance, or
other emergency |
services.
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Votes shall be recorded as "Yes" or "No".
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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."
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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.
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The votes shall be recorded as "Yes" or "No".
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(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
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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.
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This additional tax may not be imposed on the sales of food | ||
for human
consumption that is to be consumed off the premises | ||
where it is sold (other
than alcoholic beverages, soft drinks, | ||
and food which has been prepared for
immediate consumption) and | ||
prescription and non-prescription medicines, drugs,
medical | ||
appliances and insulin, urine testing materials, syringes, and | ||
needles
used by diabetics. 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
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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), 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.
| ||
(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 sales of food for human consumption that is | ||
to
be consumed off the premises where it is sold (other than |
alcoholic beverages,
soft drinks, and food prepared for | ||
immediate consumption) and prescription and
non-prescription | ||
medicines, drugs, medical appliances and insulin, urine
| ||
testing materials, syringes, and needles used by diabetics.
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), 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.
| ||
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) 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. | ||
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) 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.
| ||
A county may direct, by ordinance, that all or a portion of | ||
the taxes and penalties collected under the Special County | ||
Retailers' Occupation Tax For Public Safety , Public | ||
Facilities, Mental Health, Substance Abuse, or Transportation | ||
be deposited into the Transportation Development Partnership | ||
Trust Fund. | ||
(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.
| ||
(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. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, | ||
eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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