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Public Act 91-0038
SB1066 Enrolled LRB9102101PTpk
AN ACT in relation to financing public infrastructure
improvements, amending named Acts.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The State Finance Act is amended by adding
Sections 5.490 and 6z-47 and changing Section 6z-45 as
follows:
(30 ILCS 105/5.490 new)
Sec. 5.490. The Fund for Illinois' Future.
(30 ILCS 105/6z-45)
Sec. 6z-45. The School Infrastructure Fund.
(a) The School Infrastructure Fund is created as a
special fund in the State Treasury.
In addition to any other deposits authorized by law,
beginning January 1, 2000, on the first day of each month, or
as soon thereafter as may be practical, the State Treasurer
and State Comptroller shall transfer the sum of $5,000,000
from the General Revenue Fund to the School Infrastructure
Fund.
(b) Subject to the transfer provisions set forth below,
money in the School Infrastructure Fund shall, if and when
the State of Illinois incurs any bonded indebtedness for the
construction of school improvements under the School
Construction Law Act, be set aside and used for the purpose
of paying and discharging annually the principal and interest
on that bonded indebtedness then due and payable, and for no
other purpose.
In addition to other transfers to the General Obligation
Bond Retirement and Interest Fund made pursuant to Section 15
of the General Obligation Bond Act, upon each delivery of
bonds issued for construction of school improvements under
the School Construction Law Act, the State Comptroller shall
compute and certify to the State Treasurer the total amount
of principal of, interest on, and premium, if any, on such
bonds during the then current and each succeeding fiscal
year.
On or before the last day of each month, the State
Treasurer and State Comptroller shall transfer from the
School Infrastructure Fund to the General Obligation Bond
Retirement and Interest Fund an amount sufficient to pay the
aggregate of the principal of, interest on, and premium, if
any, on the bonds payable on their next payment date, divided
by the number of monthly transfers occurring between the last
previous payment date (or the delivery date if no payment
date has yet occurred) and the next succeeding payment date.
(c) The surplus, if any, in the School Infrastructure
Fund after the payment of principal and interest on that
bonded indebtedness then annually due shall, subject to
appropriation, be used as follows:
First - to make 3 payments to the School Technology
Revolving Loan Fund as follows:
Transfer of $30,000,000 in fiscal year 1999;
Transfer of $20,000,000 in fiscal year 2000; and
Transfer of $10,000,000 in fiscal year 2001.
Second - to pay the expenses of the State Board of
Education and the Capital Development Board in administering
programs under the School Construction Law Act, the total
expenses not to exceed $1,000,000 in any fiscal year.
Third - to pay any amounts due for grants for school
construction projects and debt service under the School
Construction Law Act.
Fourth - to pay any amounts due for grants for school
maintenance projects under the School Construction Law.
(Source: P.A. 90-548, eff. 1-1-98; 90-587, eff. 7-1-98.)
(30 ILCS 105/6z-47 new)
Sec. 6z-47. Fund for Illinois' Future.
(a) The Fund for Illinois' Future is hereby created as a
special fund in the State Treasury.
(b) Upon the effective date of this amendatory Act of
the 91st General Assembly, or as soon as possible thereafter,
the Comptroller shall order transferred and the Treasurer
shall transfer $260,000,000 from the General Revenue Fund to
the Fund for Illinois' Future.
On July 15, 2000, or as soon as possible thereafter, the
Comptroller shall order transferred and the Treasurer shall
transfer $260,000,000 from the General Revenue Fund to the
Fund for Illinois' Future.
Revenues in the Fund for Illinois' Future shall include
any other funds appropriated or transferred into the Fund.
(c) Moneys in the Fund for Illinois' Future may be
appropriated for the making of grants and expenditures for
planning, engineering, acquisition, construction,
reconstruction, development, improvement, and extension of
public infrastructure in the State of Illinois, including
grants to local governments for public infrastructure, grants
to public elementary and secondary school districts for
public infrastructure, grants to universities, colleges,
community colleges, and non-profit corporations for public
infrastructure, and expenditures for public infrastructure of
the State and other related purposes, including but not
limited to expenditures for equipment, vehicles, community
programs, and recreational facilities.
Section 10. The School Construction Law is amended by
changing Sections 5-5, 5-25, and 5-35 and adding Section
5-100 as follows:
(105 ILCS 230/5-5)
Sec. 5-5. Definitions. As used in this Article:
"Approved school construction bonds" mean bonds that were
approved by referendum after January 1, 1996 but prior to
January 1, 1998 as provided in Sections 19-2 through 19-7 of
the School Code to provide funds for the acquisition,
development, construction, reconstruction, rehabilitation,
improvement, architectural planning, and installation of
capital facilities consisting of buildings, structures,
durable-equipment, and land for educational purposes.
"Grant index" means a figure for each school district
equal to one minus the ratio of the district's equalized
assessed valuation per pupil in average daily attendance to
the equalized assessed valuation per pupil in average daily
attendance of the district located at the 90th percentile for
all districts of the same type. The grant index shall be no
less than 0.35 and no greater than 0.75 for each district;
provided that the grant index for districts whose equalized
assessed valuation per pupil in average daily attendance is
at the 99th percentile and above for all districts of the
same type shall be 0.00.
"School construction project" means the acquisition,
development, construction, reconstruction, rehabilitation,
improvement, architectural planning, and installation of
capital facilities consisting of buildings, structures,
durable equipment, and land for educational purposes.
"School maintenance project" means a project, other than
a school construction project, intended to provide for the
maintenance or upkeep of buildings or structures for
educational purposes, but does not include ongoing
operational costs.
(Source: P.A. 90-548, eff. 1-1-98.)
(105 ILCS 230/5-25)
Sec. 5-25. Eligibility and project standards.
(a) The State Board of Education shall establish
eligibility standards for school construction project grants
and debt service grants. These standards shall include
minimum enrollment requirements for eligibility for school
construction project grants of 200 students for elementary
districts, 200 students for high school districts, and 400
students for unit districts. The State Board of Education
shall approve a district's eligibility for a school
construction project grant or a debt service grant pursuant
to the established standards.
(b) The Capital Development Board shall establish
project standards for all school construction project grants
provided pursuant to this Article. These standards shall
include space and capacity standards as well as the
determination of recognized project costs that shall be
eligible for State financial assistance and enrichment costs
that shall not be eligible for State financial assistance.
(c) The State Board of Education and the Capital
Development Board shall not establish standards that
disapprove or otherwise establish limitations that restrict
the eligibility of a school district with a population
exceeding 500,000 for a school construction project grant
based on the fact that any or all of the school construction
project grant will be used to pay debt service or to make
lease payments, as authorized by subsection (b) of Section
5-35 of this Law.
(Source: P.A. 90-548, eff. 1-1-98.)
(105 ILCS 230/5-35)
Sec. 5-35. School construction project grant amounts;
permitted use; prohibited use.
(a) The product of the district's grant index and the
recognized project cost, as determined by the Capital
Development Board, for an approved school construction
project shall equal the amount of the grant the Capital
Development Board shall provide to the eligible district.
The grant index shall not be used in cases where the General
Assembly and the Governor approve appropriations designated
for specifically identified school district construction
projects.
(b) In each fiscal year in which school construction
project grants are awarded, 20% of the total amount awarded
statewide shall be awarded to a school district with a
population exceeding 500,000, provided such district complies
with the provisions of this Article.
In addition to the uses otherwise authorized by this Law,
any school district with a population exceeding 500,000 is
authorized to use any or all of the school construction
project grants (i) to pay debt service, as defined in the
Local Government Debt Reform Act, on bonds, as defined in the
Local Government Debt Reform Act, issued to finance one or
more school construction projects and (ii) to the extent that
any such bond is a lease or other installment or financing
contract between the school district and a public building
commission that has issued bonds to finance one or more
qualifying school construction projects, to make lease
payments under the lease.
(c) No portion of a school construction project grant
awarded by the Capital Development Board shall be used by a
school district for any on-going operational costs.
(Source: P.A. 90-548, eff. 1-1-98.)
(105 ILCS 230/5-100 new)
Sec. 5-100. School maintenance project grants.
(a) The State Board of Education is authorized to make
grants to school districts, without regard to enrollment, for
school maintenance projects. These grants shall be paid out
of moneys appropriated for that purpose from the School
Infrastructure Fund. No grant under this Section for one
fiscal year shall exceed $50,000, but a school district may
receive grants for more than one project during one fiscal
year. A school district must provide local matching funds in
an amount equal to the amount of the grant under this
Section. A school district has no entitlement to a grant
under this Section.
(b) The State Board of Education shall adopt rules to
implement this Section. These rules need not be the same as
the rules for school construction project grants or debt
service grants.
The rules may specify: (1) the manner of applying for
grants; (2) project eligibility requirements; (3)
restrictions on the use of grant moneys; (4) the manner in
which school districts must account for the use of grant
moneys; and (5) any other provision that the State Board
determines to be necessary or useful for the administration
of this Section.
The rules shall specify the methods and standards to be
used by the State Board to prioritize applications. School
maintenance projects shall be prioritized in the following
order:
(i) emergency projects;
(ii) health/life safety projects;
(iii) State Program priority projects;
(iv) permanent improvement projects; and
(v) other projects.
(c) In each school year in which school maintenance
project grants are awarded, 20% of the total amount awarded
shall be awarded to a school district with a population of
more than 500,000, provided that the school district complies
with the requirements of this Section and the rules adopted
under this Section.
Section 15. The Liquor Control Act of 1934 is amended by
changing Section 8-1 as follows:
(235 ILCS 5/8-1) (from Ch. 43, par. 158)
Sec. 8-1. A tax is imposed upon the privilege of
engaging in business as a manufacturer or as an importing
distributor of alcoholic liquor other than beer at the rate
of $0.185 7¢ per gallon for cider containing not less than
0.5% alcohol by volume nor more than 7% alcohol by volume,
$0.73 23¢ per gallon for wine containing 14% or less of
alcohol by volume other than cider containing less than 7%
alcohol by volume, 60¢ per gallon for wine containing more
than 14% of alcohol by volume, and $4.50 $2.00 per gallon on
alcohol and spirits manufactured and sold or used by such
manufacturer, or as agent for any other person, or sold or
used by such importing distributor, or as agent for any other
person. A tax is imposed upon the privilege of engaging in
business as a manufacturer of beer or as an importing
distributor of beer at the rate of $0.185 7¢ per gallon on
all beer manufactured and sold or used by such manufacturer,
or as agent for any other person, or sold or used by such
importing distributor, or as agent for any other person. Any
brewer manufacturing beer in this State shall be entitled to
and given a credit or refund of 75% of the tax imposed on
each gallon of beer up to 4.9 million gallons per year in any
given calendar year for tax paid or payable on beer produced
and sold in the State of Illinois.
For the purpose of this Section, "cider" means any
alcoholic beverage obtained by the alcohol fermentation of
the juice of apples or pears including, but not limited to,
flavored, sparkling, or carbonated cider.
The credit or refund created by this Act shall apply to
all beer taxes in the calendar years 1982 through 1986.
The increases made by this amendatory Act of the 91st
General Assembly in the rates of taxes imposed under this
Section shall apply beginning on July 1, 1999.
A tax at the rate of 1¢ per gallon on beer and 48¢ per
gallon on alcohol and spirits is also imposed upon the
privilege of engaging in business as a retailer or as a
distributor who is not also an importing distributor with
respect to all beer and all alcohol and spirits owned or
possessed by such retailer or distributor when this
amendatory Act of 1969 becomes effective, and with respect to
which the additional tax imposed by this amendatory Act upon
manufacturers and importing distributors does not apply.
Retailers and distributors who are subject to the additional
tax imposed by this paragraph of this Section shall be
required to inventory such alcoholic liquor and to pay this
additional tax in a manner prescribed by the Department.
The provisions of this Section shall be construed to
apply to any importing distributor engaging in business in
this State, whether licensed or not.
However, such tax is not imposed upon any such business
as to any alcoholic liquor shipped outside Illinois by an
Illinois licensed manufacturer or importing distributor, nor
as to any alcoholic liquor delivered in Illinois by an
Illinois licensed manufacturer or importing distributor to a
purchaser for immediate transportation by the purchaser to
another state into which the purchaser has a legal right,
under the laws of such state, to import such alcoholic
liquor, nor as to any alcoholic liquor other than beer sold
by one Illinois licensed manufacturer or importing
distributor to another Illinois licensed manufacturer or
importing distributor to the extent to which the sale of
alcoholic liquor other than beer by one Illinois licensed
manufacturer or importing distributor to another Illinois
licensed manufacturer or importing distributor is authorized
by the licensing provisions of this Act, nor to alcoholic
liquor whether manufactured in or imported into this State
when sold to a "non-beverage user" licensed by the State for
use in the manufacture of any of the following when they are
unfit for beverage purposes:
Patent and proprietary medicines and medicinal,
antiseptic, culinary and toilet preparations;
Flavoring extracts and syrups and food products;
Scientific, industrial and chemical products, excepting
denatured alcohol;
Or for scientific, chemical, experimental or mechanical
purposes;
Nor is the tax imposed upon the privilege of engaging in
any business in interstate commerce or otherwise, which
business may not, under the Constitution and Statutes of the
United States, be made the subject of taxation by this State.
The tax herein imposed shall be in addition to all other
occupation or privilege taxes imposed by the State of
Illinois or political subdivision thereof.
If any alcoholic liquor manufactured in or imported into
this State is sold to a licensed manufacturer or importing
distributor by a licensed manufacturer or importing
distributor to be used solely as an ingredient in the
manufacture of any beverage for human consumption, the tax
imposed upon such purchasing manufacturer or importing
distributor shall be reduced by the amount of the taxes which
have been paid by the selling manufacturer or importing
distributor under this Act as to such alcoholic liquor so
used to the Department of Revenue.
If any person received any alcoholic liquors from a
manufacturer or importing distributor, with respect to which
alcoholic liquors no tax is imposed under this Article, and
such alcoholic liquor shall thereafter be disposed of in such
manner or under such circumstances as may cause the same to
become the base for the tax imposed by this Article, such
person shall make the same reports and returns, pay the same
taxes and be subject to all other provisions of this Article
relating to manufacturers and importing distributors.
Nothing in this Article shall be construed to require the
payment to the Department of the taxes imposed by this
Article more than once with respect to any quantity of
alcoholic liquor sold or used within this State.
No tax is imposed by this Act on sales of alcoholic
liquor by Illinois licensed foreign importers to Illinois
licensed importing distributors.
(Source: P.A. 90-625, eff. 7-10-98.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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