Illinois General Assembly - Full Text of SB2652
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Full Text of SB2652  97th General Assembly

SB2652sam001 97TH GENERAL ASSEMBLY

Sen. Toi W. Hutchinson

Filed: 4/24/2012

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 2652

2    AMENDMENT NO. ______. Amend Senate Bill 2652 by replacing
3everything after the enacting clause with the following:
 
4    "Section 1. Short title. This Article may be cited as the
5Regional Cooperation and Smart Growth in Eastern Will County
6Act.
 
7    Section 5. Findings and purpose.
8    (1) The purpose of this Act is promoting responsible
9growth, regional cooperation, a regional approach to land use
10planning and design standards, revenue sharing among member
11entities, and preserving and enhancing the quality of life
12within the District.
13    (2) The south suburban airport to be sited in eastern Will
14County, Illinois, will generate development in and around
15surrounding jurisdictions. This development will have a
16significant impact upon the region and will provide burdens as

 

 

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1well as benefits upon existing infrastructure. These burdens
2and benefits need to be shared and apportioned equitably.
3    (3) Cooperation among the surrounding local governments
4and agencies will support economic development and increase the
5potential benefits of the airport while limiting the adverse
6impacts upon the region. Sharing of certain revenues among the
7municipal members of the District will encourage cooperation,
8promote a regional approach to land use planning, and assist
9each member in dealing with adverse impact upon their
10municipality.
11    (4) It is also a purpose of this Act to ensure that future
12land uses within the area designated as the Eastern Will County
13Development District are compatible with the airport and its
14operations so that future operations and growth are not unduly
15constrained.
16    (5) This Act creates an entity, entitled the Eastern Will
17County Development District, to implement the purpose of this
18Act. The District should have adequate powers to achieve its
19goals and objectives, to be self-supporting, and to raise
20revenue in order to assist local governments address negative
21impacts upon infrastructure.
 
22    Section 10. Definitions. As used in this Act:
23    "Airport" or "south suburban airport" means a south
24suburban airport, as defined by the Federal Aviation
25Administration, located in eastern Will County, Illinois.

 

 

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1    "Airport authority" means an authority created to
2establish and maintain a south suburban airport located in
3eastern Will County, Illinois.
4    "Airport-dependent uses" means uses that are typically
5found on or near an airport and must, by the nature of their
6operations, services, or products, be located on an airport or
7have direct and immediate access to an airport or airport
8runway. Such uses include, but are not limited to, airport
9terminals and control towers; airport runways, taxiways, taxi
10lanes, aircraft parking lanes, and auxiliary roads; hangars;
11aircraft rescue and firefighting facilities; air cargo
12storage, but not large distribution facilities; aircraft
13maintenance, washing, and repair shops; restaurants and hotels
14within a terminal; airline catering services; express mail and
15package sorting facilities, aviation fuel farms and services;
16aircraft testing facilities; airport administrative offices;
17airport authority offices and maintenance facilities; on-site
18parking; corporate facilities, including aircraft storage and
19operations; and any other use deemed to be necessary for the
20flight operation of the airport.
21    "Board" means the Board of Directors of the Eastern Will
22County Development District.
23    "Compatible land use" means any use of lands, buildings,
24and structures which is harmonious to the uses and activities
25being conducted on the adjoining lands and properties and which
26does not adversely affect or unreasonably impact any use or

 

 

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1enjoyment of the adjoined land.
2    "County" means Will County.
3    "District" means the Eastern Will County Development
4District.
5    "District Land Use Plan" means a written statement of land
6use policies, goals, and objectives, together with maps,
7graphs, charts, illustrations or any other form of written or
8visual communication, as appropriate, that is adopted by the
9District.
10    "Member entities" means the villages of Beecher, Crete,
11Monee, Peotone, University Park, the County of Will, and any
12new municipality incorporated under the laws of the State of
13Illinois which becomes a member of the Eastern Will County
14Development District.
15    "Member villages" means the villages of Beecher, Crete,
16Monee, Peotone, and University Park and any new municipality
17incorporated under the laws of the State of Illinois and
18located entirely within the boundaries of the Eastern Will
19County Development District.
 
20    Section 15. Creation of District.
21    (a) The Eastern Will County Development District is created
22as a political subdivision, body politic, and municipal
23corporation. The territorial jurisdiction of the District is
24the rectangular geographic area within the following
25boundaries: commencing at the southwest corner of Peotone

 

 

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1Township and the southern boundary line of Will County, East to
2the Indiana state line, then north to a line one mile south of
3the Northern Will-Cook County line, then west to the western
4boundary line of Green Garden and Peotone townships, then south
5to the southern boundary of Will County.
6    (b) The governing and administrative powers of the District
7are vested in its Board of Directors, consisting of one member
8appointed by the President of the Village of Beecher with the
9consent of the Village Board, one member appointed by the
10President of the Village of Crete with the consent of the
11Village Board, one member appointed by the President of the
12Village of Monee with the consent of the Village Board, one
13member appointed by the President of the Village of Peotone
14with the consent of the Village Board, one member appointed by
15the Mayor of the Village of University Park with the consent of
16the Village Board, one member appointed by the County Executive
17of Will County with the consent of the County Board, and one
18member appointed by the governing body of the airport
19authority.
20    (c) The members of the Board shall be residents of Will
21County, Illinois, with their primary residence located within
22the Eastern Will County Development District.
23    (d) The terms of the initial appointees shall commence 30
24days after the effective date of this Act. The duration of the
25term of each of the initial appointees shall be determined by
26lot as follows: one of the appointees shall serve a term

 

 

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1expiring on the third Monday in May in the second year
2following the effective date of this Act; 2 of the appointees
3shall serve terms expiring on the third Monday in May in the
4third year following the effective date of this Act; 2 of the
5appointees shall serve terms expiring on the third Monday in
6May in the fourth year following the effective date of this
7Act, and 2 of the appointees shall be appointed to serve terms
8expiring on the third Monday in May in the fifth year following
9the effective date of this Act. All successors shall be
10appointed by the original appointing authority and hold office
11for a term of 4 years commencing the third Monday in May of the
12year in which their term commences, except in case of an
13appointment to fill a vacancy. Vacancies shall be filled for
14the remainder of the vacated term by the original appointing
15authority. Each member appointed to the Board shall serve until
16his or her successor is appointed and qualified.
17Notwithstanding the time remaining on a specific board member's
18term, board members shall serve at the pleasure of the
19appointing authority and a board member may be replaced by the
20appointing entity during that board member's term of office. A
21new board member who is appointed to replace a current board
22member during the current board member's term shall serve the
23remainder of the current board member's term in office. The
24appointing authority shall give notice of the appointment of
25the new board member, including a certified copy of the
26resolution appointing the new member, to the Board via

 

 

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1certified mail. The new member will commence serving at the
2next meeting of the Board following notice of appointment.
3    (e) The Board shall annually choose one of its members to
4serve as Chair and one of its members to serve as Secretary.
5The Board shall appoint a Treasurer for the District who is not
6required to be a member of the Board.
7    (f) Members of the Board shall serve without compensation
8for their services as members but may be reimbursed for all
9necessary expenses incurred in connection with the performance
10of their duties as members.
11    (g) Within 30 days after appointment of the initial
12members, the Board shall organize for the transaction of
13business, select members to serve as Chair and Secretary, and
14adopt by-laws. Thereafter, the Board shall meet on the call of
15the Chair or upon written notice by 4 members of the Board. A
16majority of the members of the Board must be present in person
17to constitute a quorum for the transaction of business. The
18affirmative vote of a majority of a quorum of the members shall
19be necessary for the adoption of any ordinance or resolution.
20All ordinances and resolutions, before taking effect, shall be
21in writing, signed by the Chair, and attested by the Secretary.
22    (h) The Board shall appoint an Executive Director, who is
23not a member of the Board, who shall hold office at the
24discretion of the Board. The Executive Director shall be the
25chief administrative and operational officer of the District,
26direct and supervise its administrative affairs and general

 

 

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1management, perform such other duties as may be prescribed from
2time to time by the Board, and receive compensation fixed by
3the Board. The Executive Director shall attend all meetings of
4the Board, but no action of the Board shall be invalid on
5account of the absence of the Executive Director from a
6meeting.
7    (i) Should a new municipality incorporate within the
8District, that new municipality shall become a member of the
9District and shall be entitled to all rights and
10responsibilities of membership including voting membership
11upon the Board and revenue sharing, so long as the following
12criteria are met:
13        (1) The new municipality is incorporated as a village
14    or city under Illinois law, and
15        (2) the entire corporate boundaries of the new
16    municipality are within the District at the time of
17    incorporation.
18    (j) The Board may set, through its by-laws, a process by
19which other municipalities may become a member of the District.
20A recommendation by a majority vote of the Board to add an
21additional member entity shall be considered persuasive by the
22General Assembly in considering an amendment to this Act to
23include the additional municipality.
 
24    Section 20. Administration. The District has the authority
25to establish a budget, raise revenue for administration, and

 

 

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1retain staff, agents, and consultants to carry out planning,
2development review, and other duties and exercise all other
3powers incidental, necessary, convenient, or desirable to
4carry out and effectuate the powers granted in this Act.
5Without limitation, the District may enter into
6intergovernmental agreements under the Intergovernmental
7Cooperation Act, engage the services of the Illinois Finance
8Authority, sue and be sued, have and use a corporate seal,
9designate a fiscal year, and enter into contracts and leases.
 
10    Section 25. Planning. The District shall adopt an overall
11District Land Use Plan that identifies likely key development
12areas within the airport environs and lays the foundation for
13design and development standards and development review in that
14area. The District Land Use Plan is to be prepared by staff and
15consultants. Key elements shall include open space,
16transportation needs, compatibility of uses, and noise
17mitigation. Preparation of the District Land Use Plan shall
18include an opportunity for input from the governing body of
19each township with land within the District, and those Illinois
20cities and villages having a statutory planning area within the
21District boundaries. Prior to final approval of the District
22Land Use Plan by the Board, the Board shall hold a public
23hearing, pursuant to public notice of not less than 5 days and
24not more than 20 days, for the purpose of providing an
25opportunity for input by these townships and municipalities and

 

 

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1the public.
2    The District Land Use Plan shall be transmitted to the
3governing bodies of the member villages and Will County for
4review and consideration. The District Land Use Plan shall not
5become effective until the governing bodies of Will County and
6of each member village of the District has approved the plan.
7However, approval of the District Land Use Plan shall not be
8unreasonably withheld. Should any member village fail to
9approve or reject the District Land Use Plan for a period
10greater than 90 days after receipt of the plan from the
11District, that failure to act shall be deemed to be an approval
12of the District Land Use Plan. In the event that a member
13village shall reject the District Land Use Plan, that member
14village shall provide written notice of the rejection of the
15plan to the District. Said rejection notice shall include the
16specific reasons for said rejection of the District Land Use
17Plan. The District and its member villages and Will County
18shall make good faith efforts to come to an agreement regarding
19the District Land Use Plan. It shall be public policy that a
20District Land Use Plan be approved by the members of the
21District in order that the District may effectively perform its
22statutory mission.
23    The District Land Use Plan shall cover all territory within
24the District, including land uses within the member villages,
25focusing particularly on peripheral properties that may be
26directly affected by airport-related development.

 

 

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1    The District Land Use Plan shall be reviewed and revised
2every 5 years, or at such times as may be deemed necessary by a
3majority vote of the Board, to reflect recent developments,
4annexations, and changing land use needs within the region.
 
5    Section 30. Design and development standards and
6development review. After adopting a District Land Use Plan,
7the District shall promulgate design and development
8standards. The design and development standards shall
9establish baseline requirements within the District in order to
10ensure that baseline design and development standards are
11consistent throughout the District. The District shall work
12with each member entity to encourage that the member villages
13and county shall adopt said baseline design and development
14standards.
15    The District shall review the design and development
16standards of each member village and of Will County and the
17District shall certify that said member village or county
18standards conform to the District's baseline design and
19development standards. Notwithstanding adoption by the
20District of design and development standards, any member
21village or County may adopt land use regulations that are more
22stringent than those of the District.
23    Development applications shall be handled by the
24jurisdiction within which the project is located. The host
25jurisdiction shall review the application, applying the

 

 

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1District's design and development standards, in addition to any
2other normal development requirements. The host jurisdiction
3shall forward the development application to the District for
4comment and certification. The District shall review the
5application and make specific findings regarding the impact of
6the project and determinations regarding mitigation of
7negative impact.
8    The certification process shall be determined by the Board
9and shall require a finding by a majority of the Board that a
10proposed development conforms to the District Land Use Plan,
11conforms to the District's design and development standards,
12and has adequately addressed the need to mitigate negative
13impact upon regional infrastructure in order for the District
14to make a positive finding. If the District finds that the
15proposed development satisfies the preceding criteria, the
16District shall notify the affected municipality that the
17District has reached a positive finding regarding the proposed
18development. The District shall issue a Certificate of
19Conformance to the host jurisdiction as evidence of the
20positive finding.
21    If any member entity shall object to a proposed
22development, that development shall be subject to a review
23process to be determined by the Board that shall require a
24two-thirds majority of the Board for a positive finding and
25issuance of a Certificate of Conformance.
26    If the District makes a finding that a proposed development

 

 

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1fails to conform to the District Land Use Plan, fails to
2satisfy the applicable design and development standards, or
3fails to adequately address the need to mitigate negative
4impact upon regional infrastructure, the District shall notify
5the affected municipality of the District's negative finding. A
6negative finding by the District shall trigger a requirement
7that the affected host jurisdiction reach an extraordinary
8majority within their approval process in order to approve the
9proposed development. If a municipality should approve a
10development by an extraordinary majority and that development
11has failed to cure the defects that resulted in a negative
12finding by the District, then the proposed development shall be
13deemed a non-conforming development.
14    The District shall act in a timely manner in reviewing
15development proposals. After this timely review, the District
16shall convey, in writing, to the host jurisdiction the
17District's certification of a positive finding or a negative
18finding regarding the proposed development. A negative finding
19shall include the reasons for the negative finding and
20suggestions for ways to cure the negative aspects of the
21proposed development.
22    The District's authority is subject to all pre-annexation
23or other governmental agreements of the member villages and
24county in existence on the effective date of this Act.
25    If land in the District is annexed into a member village,
26the District shall continue to have development review power

 

 

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1over that property as set forth in this Section and the design
2and development standards shall continue to apply. It shall be
3the policy of the District that when development is proposed in
4any unincorporated area, the District shall encourage, and
5assist in, annexation to an appropriate municipality.
6    Notwithstanding any other provision of this Section,
7undeveloped land within each member village on the effective
8date of this Act that has not received development approval or
9has not been the subject of a pre-existing annexation or
10development agreement must comply with uniform airport noise
11and safety and hazard mitigation land use regulations
12promulgated by the District, the airport authority, or other
13governmental agencies.
14    Building code and zoning enforcement authority shall be
15exercised by the member village in which the property is
16located and shall be exercised by the County if the property is
17not located in a member village.
18    The review and certification authority of the District
19shall be limited to non-residential development within the
20District, except the District may require notice of all
21proposed development for the purpose of determining
22consistency with the District Land Use Plan. Airport-dependent
23uses on land owned by the airport authority shall be exempt
24from the District's review and certification process.
 
25    Section 35. Land acquisition. The District may acquire by

 

 

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1purchase or gift and hold or dispose of real or personal
2property or rights or interests therein. The District may
3acquire property from willing sellers, but the District may not
4exercise the power of eminent domain. Prior to the acquisition
5of real property, the District shall provide 30 days' notice to
6the airport authority in order that the airport authority may
7make a determination that the land acquisition will not hinder
8any airport uses or future expansion.
 
9    Section 40. Airport noise monitoring, mitigation, and
10enforcement programs. Appropriate notations, in a form to be
11determined by the District, shall be required on all property
12deeds of land within the District that are within delineated
13noise impacted areas as defined by the airport authority.
14    The District may act as a representative of the member
15villages in discussing noise issues and cooperative mitigation
16measures with the airport authority and the Federal Aviation
17Administration.
 
18    Section 45. Economic development and marketing. The
19District may market and promote economic development
20activities in cooperation with the County, member villages, and
21other agencies. The District may help fund economic development
22activities by the County, villages, townships, and other
23entities. The District may seek grants, loans, or other
24financing opportunities to promote its planning and economic

 

 

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1development mission or for operations.
 
2    Section 50. Infrastructure and service mitigation fees.
3The District may impose infrastructure and service mitigation
4fees on new industrial and commercial development within the
5District to pay for infrastructure and services necessitated by
6that development. New industrial and commercial development
7shall be industrial and commercial property that is developed,
8as evidenced by an application for building permit, within the
9District, after the effective date of this Act.
 
10    Section 55. Property taxes. The District may levy ad
11valorem property taxes upon all new industrial and commercial
12taxable property in the District. New industrial and commercial
13property shall be property that is developed, as evidenced by
14an application for building permit within the District, after
15the effective date of this Act. Proceeds shall be used for the
16administrative and operating expenses of the District, to carry
17out planning and development review functions, and to fund
18infrastructure improvements within the District.
 
19    Section 60. Use and occupation taxes.
20    (a) The District shall not have the authority to levy taxes
21for any purpose, except as provided in subsections (b), (c),
22(d), (e), and (f).
23    (b) By ordinance the District shall, as soon as practicable

 

 

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1from the effective date of this Act, impose an occupation tax
2upon all persons engaged within the corporate limits of the
3District in the business of renting, leasing, or letting rooms
4in a hotel, as defined in the Hotel Operators' Occupation Tax
5Act, at a rate of 2.5% of the gross rental receipts from the
6renting, leasing, or letting of rooms within the District,
7excluding, however, from gross rental receipts the proceeds of
8renting, leasing, or letting to permanent residents of a hotel
9as defined in that Act. Gross rental receipts shall not include
10charges that are added on account of the liability arising from
11any tax imposed by the State or any governmental agency on the
12occupation of renting, leasing or letting rooms in a hotel.
13    The tax imposed by the District under this subsection and
14all civil penalties that may be assessed as an incident to that
15tax shall be collected and enforced by the Illinois Department
16of Revenue. The certificate of registration that is issued by
17the Department to a lessor under the Hotel Operators'
18Occupation Tax Act shall permit that registrant to engage in a
19business that is taxable under any ordinance enacted under this
20subsection without registering separately with the Department
21under that ordinance or under this subsection. The Department
22shall have full power to administer and enforce this
23subsection, to collect all taxes and penalties due under this
24subsection, to dispose of taxes and penalties so collected in
25the manner provided in this subsection, and to determine all
26rights to memoranda arising on account of the erroneous payment

 

 

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1of tax or penalty under this subsection. In the administration
2of, and compliance with, this subsection, the Department and
3persons who are subject to this subsection shall have the same
4rights, remedies, privileges, powers, and duties, shall be
5subject to the same conditions, restrictions, limitations,
6penalties, and definitions of terms, and shall employ the same
7modes of procedure as are prescribed in the Hotel Operators'
8Occupation Tax Act (except where the Act is inconsistent with
9this subsection), as fully as the Act were set out in this
10subsection.
11    Whenever the Department determines that a refund should be
12made under this subsection to a claimant instead of issuing a
13credit memorandum, the Department shall notify the State
14Comptroller, who shall cause a warrant to be drawn for the
15amount specified and to the person named in the notification
16from the Department. The refund shall be paid by the State
17Treasurer.
18    Persons subject to any tax under the authority imposed in
19this subsection may reimburse themselves for their tax
20liability for that tax by separately stating that tax as an
21additional charge, which charge may be stated in combination,
22in a single amount, with State taxes imposed under the Hotel
23Operators' Occupation Tax Act and the municipal tax imposed
24under Section 8-3-13 of the Illinois Municipal Code.
25    The person filing the return shall, at the time of filing
26the return, pay to the Department the amount of the tax, less a

 

 

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1discount of 2.1% or $25 per calendar year, whichever is
2greater, which is allowed to reimburse the operator for the
3expenses incurred in keeping records, preparing and filing
4returns, remitting the tax, and supplying data to the
5Department on request.
6    The Department shall forthwith pay over to the State
7Treasurer, ex officio, as trustee for the District, all taxes
8and penalties collected under this subsection for deposit into
9a trust fund held outside the State Treasury. On or before the
1025th day of each calendar month, the Department shall certify
11to the Comptroller the amounts to be paid, which shall be the
12amounts (not including credit memoranda) collected under this
13subsection during the second preceding calendar month by the
14Department, less any amounts determined by the Department to be
15necessary for payment of refunds.
16    A certified copy of any ordinance imposing or discontinuing
17a tax under this subsection or effecting a change in the rate
18of that tax shall be filed with the Illinois Department of
19Revenue, whereupon the Department shall proceed to administer
20and enforce this subsection on behalf of the District as of the
21first day of the third calendar month following the date of
22filing.
23    (c) By ordinance the District shall, as soon as practicable
24after the effective date of this Act, impose a tax upon all
25persons engaged in the business of renting automobiles in the
26District at the rate of 6% of the gross receipts from that

 

 

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1business, except that no tax shall be imposed on the business
2of renting automobiles for use as taxicabs or in livery
3service. The tax imposed under this subsection and all civil
4penalties that may be assessed as an incident to that tax shall
5be collected and enforced by the Illinois Department of
6Revenue. The certificate of registration issued by the
7Department to a retailer under the Retailers' Occupation Tax
8Act or under the Automobile Renting Occupation and Use Tax Act
9shall permit that person to engage in a business that is
10taxable under any ordinance enacted under this subsection
11without registering separately with the Department under that
12ordinance or under this subsection. The Department shall have
13full power to administer and enforce this subsection, to
14collect all taxes and penalties due under this subsection, to
15dispose of taxes and penalties so collected in the manner
16provided in this subsection, and to determine all rights to
17credit memoranda arising on account of the erroneous payment of
18tax or penalty under this subsection. In the administration of
19and compliance with this subsection, the Department and persons
20who are subject to this subsection shall have the same rights,
21remedies, privileges, immunities, powers, and duties, be
22subject to the same conditions, restrictions, limitations,
23penalties, and definitions of terms, and employ the same modes
24of procedure as are as the Department may prescribe.
25    Whenever the Department determines that a refund should be
26made under this subsection to a claimant instead of issuing a

 

 

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1credit memorandum, the Department shall notify the State
2prescribed in Sections 2 and 3 (in respect to all provisions of
3those Sections other than the State rate of tax; and in respect
4to the provisions of the Retailers' Occupation Tax Act referred
5to in those Sections, except as to the disposition of taxes and
6penalties collected, except for the provision allowing
7retailers a deduction from the tax to cover certain costs, and
8except that credit memoranda issued under this subsection may
9not be used to discharge any State tax liability) of the
10Automobile Renting Occupation and Use Tax Act, as fully as if
11provisions contained in those Sections of that Act were set
12forth in this subsection.
13    Persons subject to any tax imposed under the authority
14granted in this subsection may reimburse themselves for their
15tax liability under this subsection by separately stating that
16tax as an additional charge, which charge may be stated in
17combination, in a single amount, with State tax that sellers
18are required to collect under the Automobile Renting Occupation
19and Use Tax Act, pursuant to bracket schedules as the
20Department may prescribe. Whenever the Department determines
21that a refund should be made under this Section to a claimant
22instead of issuing a credit memorandum, the Department shall
23notify the State Comptroller, who shall cause a warrant to be
24drawn for the amount specified and to the person named in the
25notification from the Department. The refund shall be paid by
26the State Treasurer.

 

 

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1    The Department shall forthwith pay over to the State
2Treasurer, ex officio, as trustee, all taxes and penalties
3collected under this subsection for deposit into a trust fund
4held outside the State Treasury. On or before the 25th day of
5each calendar month, the Department shall certify to the
6Comptroller the amounts to be paid under this Section (not
7including credit memoranda) or collected under this subsection
8during the second preceding calendar month by the Department,
9less any amount determined by the Department to be necessary
10for payment of refunds. Within 10 days after receipt by the
11Comptroller of the Department's certification, the Comptroller
12shall cause the orders to be drawn for such amounts, and the
13Treasurer shall administer those amounts.
14    Nothing in this subsection authorizes the District to
15impose a tax upon the privilege of engaging in any business
16that under the Constitution of the United States may not be
17made the subject of taxation by this State.
18    A certified copy of any ordinance imposing or discontinuing
19a tax under this subsection or effecting a change in the rate
20of that tax shall be filed with the Illinois Department of
21Revenue, whereupon the Department shall proceed to administer
22and enforce this subsection on behalf of the District as of the
23first day of the third calendar month following the date of
24filing.
25    (d) By ordinance the District shall, as soon as practicable
26after the effective date of this Act, impose a tax upon the

 

 

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1privilege of using in the District an automobile that is rented
2from a rentor outside Illinois and is titled or registered with
3an agency of this State's government at a rate of 6% of the
4rental price of that automobile, except that no tax shall be
5imposed on the privilege of using automobiles rented for use as
6taxicabs or in livery service. The tax shall be collected from
7persons whose Illinois address for titling or registration
8purposes is given as being in the District. The tax shall be
9collected by the Department of Revenue for the District. The
10tax must be paid to the State or an exemption determination
11must be obtained from the Department of Revenue before the
12title or certificate of registration for the property may be
13issued. The tax or proof of exemption may be transmitted to the
14Department by way of the State agency with which or State
15officer with whom the tangible personal property must be titled
16or registered if the Department and that agency or State
17officer determine that this procedure will expedite the
18processing of applications for title or registration.
19    The Department shall have full power to administer and
20enforce this subsection, to collect all taxes, penalties, and
21interest due under this subsection, to dispose of taxes,
22penalties, and interest so collected in the manner provided in
23this subsection, and to determine all rights to credit
24memoranda or refunds arising on account of the erroneous
25payment of tax, penalty, or interest under this subsection. In
26the administration of and compliance with this subsection, the

 

 

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1Department and persons who are subject to this subsection shall
2have the same rights, remedies, privileges, immunities,
3powers, and duties, be subject to the same conditions,
4restrictions, limitations, penalties, and definitions of
5terms, and employ the same modes of procedure as are prescribed
6in Sections 2 and 4 (except provisions pertaining to the State
7rate of tax; and in respect to the provisions of the Use Tax
8Act referred to in that Section, except provisions concerning
9collection or refunding of the tax by retailers, except the
10provisions of Section 19 pertaining to claims by retailers,
11except the last paragraph concerning refunds, and except that
12credit memoranda issued under this subsection may not be used
13to discharge any State tax liability) of the Automobile Renting
14Occupation and Use Tax Act, as fully as if provisions contained
15in those Sections of that Act were set forth in this
16subsection.
17    Whenever the Department determines that a refund should be
18made under this subsection to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause a warrant to be drawn for the
21amount specified and to the person named in the notification
22from the Department. The refund shall be paid by the State
23Treasurer.
24    The Department shall forthwith pay over to the State
25Treasurer, ex officio, as trustee, all taxes, penalties, and
26interest collected under this subsection for deposit into a

 

 

09700SB2652sam001- 25 -LRB097 16175 JWD 68780 a

1trust fund held outside the State Treasury. On or before the
225th day of each calendar month, the Department shall certify
3to the State Comptroller the amounts to be paid, which shall be
4the amounts (not including credit memoranda) collected under
5this subsection during the second preceding calendar month by
6the Department, less any amounts determined by the Department
7to be necessary for payment of refunds. Within 10 days after
8receipt by the State Comptroller of the Department's
9certification, the Comptroller shall cause the orders to be
10drawn for such amounts, and the Treasurer shall administer
11those amounts.
12    A certified copy of any ordinance imposing or discontinuing
13a tax or effecting a change in the rate of that tax shall be
14filed with the Illinois Department of Revenue, whereupon the
15Department shall proceed to administer and enforce this
16subsection on behalf of the District as of the first day of the
17third calendar month following the date of filing.
18    (f) By ordinance the District shall, as soon as practicable
19after the effective date of this Act, impose an occupation tax
20on all persons, other than a governmental agency, engaged in
21the business of providing ground transportation for hire to
22passengers in the District at a rate of (i) $2 per taxi or
23livery vehicle departure with passengers for hire from
24commercial service airports in the District, (ii) for each
25departure with passengers for hire from a commercial service
26airport in the District in a bus or van operated by a person

 

 

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1other than a person described in item (iii): $9 per bus or van
2with a capacity of one to 12 passengers, $18 per bus or van
3with a capacity of 13 to 24 passengers, and $27 per bus or van
4with a capacity of over 24 passengers, and (iii) for each
5departure with passengers for hire from a commercial service
6airport in the District in a bus or van operated by a person
7regulated by the Interstate Commerce Commission or Illinois
8Commerce Commission, operating scheduled service from the
9airport, and charging fares on a per passenger basis: $1 per
10passenger for hire in each bus or van. The term "commercial
11service airport" means the south suburban airport as defined by
12this Act.
13    In the ordinance imposing the tax, the District may provide
14for the administration and enforcement of the tax and the
15collection of the tax from persons subject to the tax as the
16District determines to be necessary or practicable for the
17effective administration of the tax. The District may enter
18into agreements as it deems appropriate with any governmental
19agency providing for that agency to act as the District's agent
20to collect the tax.
21    In the ordinance imposing the tax, the District may
22designate a method or methods for persons subject to the tax to
23reimburse themselves for the tax liability arising under the
24ordinance (i) by separately stating the full amount of the tax
25liability as an additional charge to passengers departing the
26airports, (ii) by separately stating one-half of the tax

 

 

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1liability as an additional charge to both passengers departing
2from and to passengers arriving at the airports, or (iii) by
3some other method determined by the District.
4    All taxes, penalties, and interest collected under any
5ordinance adopted under this subsection, less any amounts
6determined to be necessary for the payment of refunds, shall be
7paid forthwith to the State Treasurer, ex officio, for
8disbursement.
 
9    Section 65. Initial funding. The member entities and the
10State of Illinois shall provide funding for the first 3 years
11of the District's expenses pursuant to the following formula:
12        (i) Each member entity shall contribute to the District
13    a sum equal to $2 per person for each resident of that
14    member entity, as determined by the most recent census,
15    residing within the District per annum for 3 consecutive
16    years. The total of this annual contribution shall be
17    deemed the Local Contribution; and
18        (ii) The State of Illinois shall provide matching funds
19    to the District in an amount equal to the Local
20    Contribution for 3 consecutive years.
 
21    Section 70. Special assessments. The District may levy,
22assess, and collect special assessments, except with respect to
23property that is not subject to special assessments, on new
24industrial and commercial development. New industrial and

 

 

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1commercial development shall be industrial and commercial
2property that is developed, as evidenced by an application for
3building permit, within the District, after the effective date
4of this Act.
 
5    Section 75. Revenue Bonds. The District may borrow money
6from the United States Government or an agency thereof, or from
7any other public or private source, for the purposes of the
8District and, as evidence thereof, may issue its revenue bonds
9payable solely from the revenue from the operation of the
10District and any other funds available to the District for such
11purposes. These bonds may be issued with maturities not
12exceeding 40 years from the date of the bonds, and in such
13amounts as may be necessary to provide sufficient funds,
14together with interest, for the purposes of the District. These
15bonds shall bear interest at a rate not more than the maximum
16rate authorized by the Bond Authorization Act, payable
17semi-annually, may be made registerable as to principal, and
18may be made payable and callable as provided on any interest
19payment date at a price of par and accrued interest under such
20terms and conditions as may be fixed by the ordinance
21authorizing the issuance of the bonds. Bonds issued under this
22Section are negotiable instruments. They shall be executed by
23the Chair and members of the Board, attested by the Secretary,
24and shall be sealed with the corporate seal of the District. In
25case any Board member or officer whose signature appears on the

 

 

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1bonds or coupons ceases to hold that office before the bonds
2are delivered, such officer's signature shall nevertheless be
3valid and sufficient for all purposes as though the officer had
4remained in office until the bonds were delivered. The bonds
5shall be sold in such manner and upon such terms as the Board
6shall determine, except that the selling price shall be such
7that the interest cost to the District of the proceeds of the
8bonds shall not exceed the maximum rate authorized by the Bond
9Authorization Act, payable semi-annually, computed to maturity
10according to the standard table of bond values. The ordinance
11shall fix the amount of the revenue bonds proposed to be
12issued, the maturity or maturities, the interest rate, which
13shall not exceed the maximum rate authorized by the Bond
14Authorization Act, and all the details in connection with the
15bonds. The ordinance may contain such covenants and
16restrictions upon the issuance of additional revenue bonds
17thereafter, which shall share equally in the revenue of the
18District, as may be deemed necessary or advisable for the
19assurance of the payment of the bonds first issued. The
20District may also provide in the ordinance authorizing the
21issuance of bonds under this Section that the bonds, or such
22ones thereof may be specified, shall, to the extent and manner
23prescribed, be subordinated and be junior in standing, with
24respect to the payment of principal and interest and the
25security thereof, to such other bonds as are designated in the
26ordinance. The ordinance shall pledge the revenue derived from

 

 

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1the operations of the District for the cost of paying the cost
2and operation of the District, and, as applicable, providing
3adequate depreciation funds, and paying the principal of and
4interest on the bonds of the District issued under this
5Section.
 
6    Section 80. Fees and charges. The District may levy,
7assess, and collect fees and charges for services as it deems
8appropriate.
 
9    Section 85. Loans, grants, voluntary contributions and
10appropriations. The District may accept loans, grants,
11voluntary contributions, or appropriations of money or
12materials or property of any kind from a federal or State
13agency or officer, a unit of local government, or a private
14person or entity.
 
15    Section 90. Revenue sharing. The District, member
16villages, and county may share tax revenues subject to the
17following restrictions:
18        (i) District-wide use and occupation taxes are not
19    subject to revenue sharing.
20        (ii) Funds generated by the existing rates of the
21    member villages and the county are not subject to revenue
22    sharing; and
23        (iii) Taxes imposed by other entities are not subject

 

 

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1    to revenue sharing.
2The member entities shall share certain revenue generated
3within the District for new commercial and industrial
4development occurring after the effective date of this
5legislation. The amount of revenue subject to revenue sharing
6is as follows: (i) one-half of the corporate ad valorem
7property tax on new commercial and industrial development
8within the District shall be shared among the member entities,
9up to a limit of the first 0.2500 of the member entity's
10corporate levy, and (ii) one-half of any new local sales tax
11shall be shared among the member entities. The first half of
12the revenue from new ad valorem property taxes on new
13commercial and industrial development shall be retained by the
14host community and the second half of this revenue shall be
15distributed in one-sixth shares to the 6 member entities. The
16first half of any new sales taxes within the District shall be
17retained by the host community and the second half of this
18revenue shall be distributed in one-sixth shares to the 6
19member entities. Should any additional municipalities become
20member villages, the distribution formula shall be amended to
21provide for equal shares of shared revenue for each member
22entity.
23    Existing and future ad valorem property tax proceeds for
24all taxing bodies, except the member entities, shall remain
25with the entity that assessed them.
26    Should a member entity offer an incentive for development

 

 

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1in the form of a tax rebate, the rebate shall not include funds
2that are subject to revenue sharing unless the entity offering
3the incentive reimburses the other member entity entitled to
4receive revenue sharing for lost revenue, or the entitled
5members waive their right to reimbursement for lost revenue as
6evidenced by an intergovernmental agreement. Establishment of
7any new or expanded Tax Increment Financing districts within
8the District shall be subject to the revenue sharing
9requirements and restrictions of this Act.
 
10    Section 95. Infrastructure improvements. The District does
11not have independent authority to directly undertake
12infrastructure improvements, such as roads and water and sewer
13lines. However, the District may pass through funds it collects
14under this Act to other entities, such as the Illinois
15Department of Transportation, the county, townships, or
16villages. These funds shall be used to undertake infrastructure
17improvements, off-airport, according to a capital improvement
18plan approved by the Board or upon a finding of a majority of
19the Board that such improvements promote economic development
20within the District, provide community services or amenities,
21or help advance or realize other purposes for which the
22District was created.
 
23    Section 100. Annexation. Property within the District that
24is unincorporated on the effective date of this Act may be

 

 

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1annexed by a member village in accordance with State law;
2however, the District shall continue to have review and
3approval authority with respect to that property under Section
430.
 
5    Section 900. The Illinois Finance Authority Act is amended
6by changing Section 820-50 as follows:
 
7    (20 ILCS 3501/820-50)
8    Sec. 820-50. Pledge of Funds by Units of Local Government.
9    (a) Pledge of Funds. Any unit of local government which
10receives funds from the Department of Revenue, including
11without limitation funds received pursuant to Sections 8-11-1,
128-11-1.4, 8-11-5 or 8-11-6 of the Illinois Municipal Code, the
13Home Rule County Retailers' Occupation Tax Act, the Home Rule
14County Service Occupation Tax Act, Sections 25.05-2, 25.05-3 or
1525.05-10 of "An Act to revise the law in relation to counties",
16Section 5.01 of the Local Mass Transit District Act, Section
174.03 of the Regional Transportation Authority Act, Sections 2
18or 12 of the State Revenue Sharing Act, Section 60 of the
19Regional Cooperation and Smart Growth in Eastern Will County
20Act, or from the Department of Transportation pursuant to
21Section 8 of the Motor Fuel Tax Law, or from the State
22Superintendent of Education (directly or indirectly through
23regional superintendents of schools) pursuant to Article 18 of
24the School Code, or any unit of government which receives other

 

 

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1funds which are at any time in the custody of the State
2Treasurer, the State Comptroller, the Department of Revenue,
3the Department of Transportation or the State Superintendent of
4Education may by appropriate proceedings, pledge to the
5Authority or any entity acting on behalf of the Authority
6(including, without limitation, any trustee), any or all of
7such receipts to the extent that such receipts are necessary to
8provide revenues to pay the principal of, premium, if any, and
9interest on, and other fees related to, or to secure, any of
10the local government securities of such unit of local
11government which have been sold or delivered to the Authority
12or its designee or to pay lease rental payments to be made by
13such unit of local government to the extent that such lease
14rental payments secure the payment of the principal of,
15premium, if any, and interest on, and other fees related to,
16any local government securities which have been sold or
17delivered to the Authority or its designee. Any pledge of such
18receipts (or any portion thereof) shall constitute a first and
19prior lien thereon and shall be binding from the time the
20pledge is made.
21    (b) Direct Payment of Pledged Receipts. Any such unit of
22local government may, by such proceedings, direct that all or
23any of such pledged receipts payable to such unit of local
24government be paid directly to the Authority or such other
25entity (including, without limitation, any trustee) for the
26purpose of paying the principal of, premium, if any, and

 

 

09700SB2652sam001- 35 -LRB097 16175 JWD 68780 a

1interest on, and fees relating to, such local government
2securities or for the purpose of paying such lease rental
3payments to the extent necessary to pay the principal of,
4premium, if any, and interest on, and other fees related to,
5such local government securities secured by such lease rental
6payments. Upon receipt of a certified copy of such proceedings
7by the State Treasurer, the State Comptroller, the Department
8of Revenue, the Department of Transportation or the State
9Superintendent of Education, as the case may be, such
10Department or State Superintendent shall direct the State
11Comptroller and State Treasurer to pay to, or on behalf of, the
12Authority or such other entity (including, without limitation,
13any trustee) all or such portion of the pledged receipts from
14the Department of Revenue, or the Department of Transportation
15or the State Superintendent of Education (directly or
16indirectly through regional superintendents of schools), as
17the case may be, sufficient to pay the principal of and
18premium, if any, and interest on, and other fees related to,
19the local governmental securities for which the pledge was made
20or to pay such lease rental payments securing such local
21government securities for which the pledge was made. The
22proceedings shall constitute authorization for such a
23directive to the State Comptroller to cause orders to be drawn
24and to the State Treasurer to pay in accordance with such
25directive. To the extent that the Authority or its designee
26notifies the Department of Revenue, the Department of

 

 

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1Transportation or the State Superintendent of Education, as the
2case may be, that the unit of local government has previously
3paid to the Authority or its designee the amount of any
4principal, premium, interest and fees payable from such pledged
5receipts, the State Comptroller shall cause orders to be drawn
6and the State Treasurer shall pay such pledged receipts to the
7unit of local government as if they were not pledged receipts.
8To the extent that such receipts are pledged and paid to the
9Authority or such other entity, any taxes which have been
10levied or fees or charges assessed pursuant to law on account
11of the issuance of such local government securities shall be
12paid to the unit of local government and may be used for the
13purposes for which the pledged receipts would have been used.
14    (c) Payment of Pledged Receipts upon Default. Any such unit
15of local government may, by such proceedings, direct that such
16pledged receipts payable to such unit of local government be
17paid to the Authority or such other entity (including, without
18limitation, any trustee) upon a default in the payment of any
19principal of, premium, if any, or interest on, or fees relating
20to, any of the local government securities of such unit of
21local government which have been sold or delivered to the
22Authority or its designee or any of the local government
23securities which have been sold or delivered to the Authority
24or its designee and which are secured by such lease rental
25payments. If such local governmental security is in default as
26to the payment of principal thereof, premium, if any, or

 

 

09700SB2652sam001- 37 -LRB097 16175 JWD 68780 a

1interest thereon, or fees relating thereto, to the extent that
2the State Treasurer, the State Comptroller, the Department of
3Revenue, the Department of Transportation or the State
4Superintendent of Education (directly or indirectly through
5regional superintendents of schools) shall be the custodian at
6any time of any other available funds or moneys pledged to the
7payment of such local government securities or such lease
8rental payments securing such local government securities
9pursuant to this Section and due or payable to such a unit of
10local government at any time subsequent to written notice to
11the State Comptroller and State Treasurer from the Authority or
12any entity acting on behalf of the Authority (including,
13without limitation, any trustee) to the effect that such unit
14of local government has not paid or is in default as to payment
15of the principal of, premium, if any, or interest on, or fees
16relating to, any local government security sold or delivered to
17the Authority or any such entity (including, without
18limitation, any trustee) or has not paid or is in default as to
19the payment of such lease rental payments securing the payment
20of the principal of, premium, if any, or interest on, or other
21fees relating to, any local government security sold or
22delivered to the Authority or such other entity (including,
23without limitation, any trustee):
24        (i) The State Comptroller and the State Treasurer shall
25    withhold the payment of such funds or moneys from such unit
26    of local government until the amount of such principal,

 

 

09700SB2652sam001- 38 -LRB097 16175 JWD 68780 a

1    premium, if any, interest or fees then due and unpaid has
2    been paid to the Authority or any such entity (including,
3    without limitation, any trustee), or the State Comptroller
4    and the State Treasurer have been advised that
5    arrangements, satisfactory to the Authority or such
6    entity, have been made for the payment of such principal,
7    premium, if any, interest and fees; and
8        (ii) Within 10 days after a demand for payment by the
9    Authority or such entity given to such unit of local
10    government, the State Treasurer and the State Comptroller,
11    the State Treasurer shall pay such funds or moneys as are
12    legally available therefor to the Authority or such entity
13    for the payment of principal of, premium, if any, or
14    interest on, or fees relating to, such local government
15    securities. The Authority or any such entity may carry out
16    this Section and exercise all the rights, remedies and
17    provisions provided or referred to in this Section.
18    (d) Remedies. Upon the sale or delivery of any local
19government securities of the Authority or its designee, the
20local government which issued such local government securities
21shall be deemed to have agreed that upon its failure to pay
22interest or premium, if any, on, or principal of, or fees
23relating to, the local government securities sold or delivered
24to the Authority or any entity acting on behalf of the
25Authority (including, without limitation, any trustee) when
26payable, all statutory defenses to nonpayment are thereby

 

 

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1waived. Upon a default in payment of principal of or interest
2on any local government securities issued by a unit of local
3government and sold or delivered to the Authority or its
4designee, and upon demand on the unit of local government for
5payment, if the local government securities are payable from
6property taxes and funds are not legally available in the
7treasury of the unit of local government to make payment, an
8action in mandamus for the levy of a tax by the unit of local
9government to pay the principal of or interest on the local
10government securities shall lie, and the Authority or such
11entity shall be constituted a holder or owner of the local
12government securities as being in default. Upon the occurrence
13of any failure or default with respect to any local government
14securities issued by a unit of local government, the Authority
15or such entity may thereupon avail itself of all remedies,
16rights and provisions of law applicable in the circumstances,
17and the failure to exercise or exert any rights or remedies
18within a time or period provided by law may not be raised as a
19defense by the unit of local government.
20(Source: P.A. 93-205, eff. 1-1-04.)
 
21    Section 905. The State Officers and Employees Money
22Disposition Act is amended by changing Section 2a as follows:
 
23    (30 ILCS 230/2a)  (from Ch. 127, par. 172)
24    Sec. 2a. Every officer, board, commission, commissioner,

 

 

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1department, institute, arm, or agency to whom or to which this
2Act applies is to notify the State Treasurer as to money paid
3to him, her, or it under protest as provided in Section 2a.1,
4and the Treasurer is to place the money in a special fund to be
5known as the protest fund. At the expiration of 30 days from
6the date of payment, the money is to be transferred from the
7protest fund to the appropriate fund in which it would have
8been placed had there been payment without protest unless the
9party making that payment under protest has filed a complaint
10and secured within that 30 days a temporary restraining order
11or a preliminary injunction, restraining the making of that
12transfer and unless, in addition, within that 30 days, a copy
13of the temporary restraining order or preliminary injunction
14has been served upon the State Treasurer and also upon the
15officer, board, commission, commissioner, department,
16institute, arm, or agency to whom or to which the payment under
17protest was made, in which case the payment and such other
18payments as are subsequently made under notice of protest, as
19provided in Section 2a.1, by the same person, the transfer of
20which payments is restrained by such temporary restraining
21order or preliminary injunction, are to be held in the protest
22fund until the final order or judgment of the court. The
23judicial remedy herein provided, however, relates only to
24questions which must be decided by the court in determining the
25proper disposition of the moneys paid under protest. Any
26authorized payment from the protest fund shall bear simple

 

 

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1interest at a rate equal to the average of the weekly rates at
2issuance on 13-week U.S. Treasury Bills from the date of
3deposit into the protest fund to the date of disbursement from
4the protest fund. In cases involving temporary restraining
5orders or preliminary injunctions entered March 10, 1982, or
6thereafter, pursuant to this Section, when the party paying
7under protest fails in the protest action the State Treasurer
8shall determine if any moneys paid under protest were paid as a
9result of assessments under the following provisions: the
10Municipal Retailers' Occupation Tax Act, the Municipal Service
11Occupation Tax Act, the Municipal Use Tax Act, the Municipal
12Automobile Renting Occupation Tax Act, the Municipal
13Automobile Renting Use Tax Act, Section 8-11-9 of the Illinois
14Municipal Code, the Tourism, Conventions and Other Special
15Events Promotion Act of 1967, the County Automobile Renting
16Occupation Tax Act, the County Automobile Renting Use Tax Act,
17Section 5-1034 of the Counties Code, Section 5.01 of the Local
18Mass Transit District Act, the Downstate Public Transportation
19Act, Section 4.03 of the Regional Transportation Authority Act,
20subsections (c) and (d) of Section 201 of the Illinois Income
21Tax Act, Section 2a.1 of the Messages Tax Act, Section 2a.1 of
22the Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
23Revenue Act, Section 60 of the Regional Cooperation and Smart
24Growth in Eastern Will County Act, and the Water Company
25Invested Capital Tax Act. Any such moneys paid under protest
26shall bear simple interest at a rate equal to the average of

 

 

09700SB2652sam001- 42 -LRB097 16175 JWD 68780 a

1the weekly rates at issuance on 13-week U.S. Treasury Bills
2from the date of deposit into the protest fund to the date of
3disbursement from the protest fund.
4    It is unlawful for the Clerk of a court, a bank or any
5person other than the State Treasurer to be appointed as
6trustee with respect to any purported payment under protest, or
7otherwise to be authorized by a court to hold any purported
8payment under protest, during the pendency of the litigation
9involving such purported payment under protest, it being the
10expressed intention of the General Assembly that no one is to
11act as custodian of any such purported payment under protest
12except the State Treasurer.
13    No payment under protest within the meaning of this Act has
14been made unless paid to an officer, board, commission,
15commissioner, department, institute, arm or agency brought
16within this Act by Section 1 and unless made in the form
17specified by Section 2a.1. No payment into court or to a
18circuit clerk or other court-appointed trustee is a payment
19under protest within the meaning of this Act.
20(Source: P.A. 87-950.)
 
21    Section 910. The Use Tax Act is amended by changing Section
2222 as follows:
 
23    (35 ILCS 105/22)  (from Ch. 120, par. 439.22)
24    Sec. 22. If it is determined that the Department should

 

 

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1issue a credit or refund under this Act, the Department may
2first apply the amount thereof against any amount of tax or
3penalty or interest due hereunder, or under the Retailers'
4Occupation Tax Act, the Service Occupation Tax Act, the Service
5Use Tax Act, any local occupation or use tax administered by
6the Department, Section 4 of the Water Commission Act of 1985,
7subsections (b), (c) and (d) of Section 5.01 of the Local Mass
8Transit District Act, Section 60 of the Regional Cooperation
9and Smart Growth in Eastern Will County Act, or subsections
10(e), (f) and (g) of Section 4.03 of the Regional Transportation
11Authority Act, from the person entitled to such credit or
12refund. For this purpose, if proceedings are pending to
13determine whether or not any tax or penalty or interest is due
14under this Act or under the Retailers' Occupation Tax Act, the
15Service Occupation Tax Act, the Service Use Tax Act, any local
16occupation or use tax administered by the Department, Section 4
17of the Water Commission Act of 1985, subsections (b), (c) and
18(d) of Section 5.01 of the Local Mass Transit District Act,
19Section 60 of the Regional Cooperation and Smart Growth in
20Eastern Will County Act, or subsections (e), (f) and (g) of
21Section 4.03 of the Regional Transportation Authority Act, from
22such person, the Department may withhold issuance of the credit
23or refund pending the final disposition of such proceedings and
24may apply such credit or refund against any amount found to be
25due to the Department as a result of such proceedings. The
26balance, if any, of the credit or refund shall be issued to the

 

 

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1person entitled thereto.
2    Any credit memorandum issued hereunder may be used by the
3authorized holder thereof to pay any tax or penalty or interest
4due or to become due under this Act or under the Retailers'
5Occupation Tax Act, the Service Occupation Tax Act, the Service
6Use Tax Act, any local occupation or use tax administered by
7the Department, Section 4 of the Water Commission Act of 1985,
8subsections (b), (c) and (d) of Section 5.01 of the Local Mass
9Transit District Act, Section 60 of the Regional Cooperation
10and Smart Growth in Eastern Will County Act, or subsections
11(e), (f) and (g) of Section 4.03 of the Regional Transportation
12Authority Act, from such holder. Subject to reasonable rules of
13the Department, a credit memorandum issued hereunder may be
14assigned by the holder thereof to any other person for use in
15paying tax or penalty or interest which may be due or become
16due under this Act or under the Retailers' Occupation Tax Act,
17the Service Occupation Tax Act or the Service Use Tax Act, from
18the assignee.
19    In any case in which there has been an erroneous refund of
20tax payable under this Act, a notice of tax liability may be
21issued at any time within 3 years from the making of that
22refund, or within 5 years from the making of that refund if it
23appears that any part of the refund was induced by fraud or the
24misrepresentation of a material fact. The amount of any
25proposed assessment set forth in the notice shall be limited to
26the amount of the erroneous refund.

 

 

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1(Source: P.A. 91-901, eff. 1-1-01.)
 
2    Section 915. The Service Use Tax Act is amended by changing
3Section 20 as follows:
 
4    (35 ILCS 110/20)  (from Ch. 120, par. 439.50)
5    Sec. 20. If it is determined that the Department should
6issue a credit or refund hereunder, the Department may first
7apply the amount thereof against any amount of tax or penalty
8or interest due hereunder, or under the Service Occupation Tax
9Act, the Retailers' Occupation Tax Act, the Use Tax Act, any
10local occupation or use tax administered by the Department,
11Section 4 of the Water Commission Act of 1985, subsections (b),
12(c) and (d) of Section 5.01 of the Local Mass Transit District
13Act, Section 60 of the Regional Cooperation and Smart Growth in
14Eastern Will County Act, or subsections (e), (f) and (g) of
15Section 4.03 of the Regional Transportation Authority Act, from
16the person entitled to such credit or refund. For this purpose,
17if proceedings are pending to determine whether or not any tax
18or penalty or interest is due hereunder, or under the Service
19Occupation Tax Act, the Retailers' Occupation Tax Act, the Use
20Tax Act, any local occupation or use tax administered by the
21Department, Section 4 of the Water Commission Act of 1985,
22subsections (b), (c) and (d) of Section 5.01 of the Local Mass
23Transit District Act, Section 60 of the Regional Cooperation
24and Smart Growth in Eastern Will County Act, or subsections

 

 

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1(e), (f) and (g) of Section 4.03 of the Regional Transportation
2Authority Act, from such person, the Department may withhold
3issuance of the credit or refund pending the final disposition
4of such proceedings and may apply such credit or refund against
5any amount found to be due to the Department as a result of
6such proceedings. The balance, if any, of the credit or refund
7shall be issued to the person entitled thereto.
8    Any credit memorandum issued hereunder may be used by the
9authorized holder thereof to pay any tax or penalty or interest
10due or to become due under this Act, the Service Occupation Tax
11Act, the Retailers' Occupation Tax Act, the Use Tax Act, any
12local occupation or use tax administered by the Department,
13Section 4 of the Water Commission Act of 1985, subsections (b),
14(c) and (d) of Section 5.01 of the Local Mass Transit District
15Act, Section 60 of the Regional Cooperation and Smart Growth in
16Eastern Will County Act, or subsections (e), (f) and (g) of
17Section 4.03 of the Regional Transportation Authority Act, from
18such holder. Subject to reasonable rules of the Department, a
19credit memorandum issued hereunder may be assigned by the
20holder thereof to any other person for use in paying tax or
21penalty or interest which may be due or become due under this
22Act, the Service Occupation Tax Act, the Retailers' Occupation
23Tax Act, the Use Tax Act, any local occupation or use tax
24administered by the Department, Section 4 of the Water
25Commission Act of 1985, subsections (b), (c) and (d) of Section
265.01 of the Local Mass Transit District Act, Section 60 of the

 

 

09700SB2652sam001- 47 -LRB097 16175 JWD 68780 a

1Regional Cooperation and Smart Growth in Eastern Will County
2Act, or subsections (e), (f) and (g) of Section 4.03 of the
3Regional Transportation Authority Act, from the assignee.
4    In any case which there has been an erroneous refund of tax
5payable under this Act, a notice of tax liability may be issued
6at any time within 3 years from the making of that refund, or
7within 5 years from the making of that refund if it appears
8that any part of the refund was induced by fraud or the
9misrepresentation of a material fact. The amount of any
10proposed assessment set forth in the notice shall be limited to
11the amount of the erroneous refund.
12(Source: P.A. 91-901, eff. 1-1-01.)
 
13    Section 920. The Service Occupation Tax Act is amended by
14changing Section 20 as follows:
 
15    (35 ILCS 115/20)  (from Ch. 120, par. 439.120)
16    Sec. 20. If it is determined that the Department should
17issue a credit or refund hereunder, the Department may first
18apply the amount thereof against any amount of tax or penalty
19or interest due hereunder, or under the Service Use Tax Act,
20the Retailers' Occupation Tax Act, the Use Tax Act, any local
21occupation or use tax administered by the Department, Section 4
22of the Water Commission Act of 1985, subsections (b), (c) and
23(d) of Section 5.01 of the Local Mass Transit District Act,
24Section 60 of the Regional Cooperation and Smart Growth in

 

 

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1Eastern Will County Act, or subsections (e), (f) and (g) of
2Section 4.03 of the Regional Transportation Authority Act, from
3the person entitled to such credit or refund. For this purpose,
4if proceedings are pending to determine whether or not any tax
5or penalty or interest is due hereunder, or under the Service
6Use Tax Act, the Retailers' Occupation Tax Act, the Use Tax
7Act, any local occupation or use tax administered by the
8Department, Section 4 of the Water Commission Act of 1985,
9subsections (b), (c) and (d) of Section 5.01 of the Local Mass
10Transit District Act, Section 60 of the Regional Cooperation
11and Smart Growth in Eastern Will County Act, or subsections
12(e), (f) and (g) of Section 4.03 of the Regional Transportation
13Authority Act, from such person, the Department may withhold
14issuance of the credit or refund pending the final disposition
15of such proceedings and may apply such credit or refund against
16any amount found to be due to the Department as a result of
17such proceedings. The balance, if any, of the credit or refund
18shall be issued to the person entitled thereto.
19    Any credit memorandum issued hereunder may be used by the
20authorized holder thereof to pay any tax or penalty or interest
21due or to become due under this Act, or under the Service Use
22Tax Act, the Retailers' Occupation Tax Act, the Use Tax Act,
23any local occupation or use tax administered by the Department,
24Section 4 of the Water Commission Act of 1985, subsections (b),
25(c) and (d) of Section 5.01 of the Local Mass Transit District
26Act, Section 60 of the Regional Cooperation and Smart Growth in

 

 

09700SB2652sam001- 49 -LRB097 16175 JWD 68780 a

1Eastern Will County Act, or subsections (e), (f) and (g) of
2Section 4.03 of the Regional Transportation Authority Act, from
3such holder. Subject to reasonable rules of the Department, a
4credit memorandum issued hereunder may be assigned by the
5holder thereof to any other person for use in paying tax or
6penalty or interest which may be due or become due under this
7Act, the Service Use Tax Act, the Retailers' Occupation Tax
8Act, the Use Tax Act, any local occupation or use tax
9administered by the Department, Section 4 of the Water
10Commission Act of 1985, subsections (b), (c) and (d) of Section
115.01 of the Local Mass Transit District Act, Section 60 of the
12Regional Cooperation and Smart Growth in Eastern Will County
13Act, or subsections (e), (f) and (g) of Section 4.03 of the
14Regional Transportation Authority Act, from the assignee.
15    In any case in which there has been an erroneous refund of
16tax payable under this Act, a notice of tax liability may be
17issued at any time within 3 years from the making of that
18refund, or within 5 years from the making of that refund if it
19appears that any part of the refund was induced by fraud or the
20misrepresentation of a material fact. The amount of any
21proposed assessment set forth in the notice shall be limited to
22the amount of the erroneous refund.
23(Source: P.A. 91-901, eff. 1-1-01.)
 
24    Section 925. The Retailers' Occupation Tax Act is amended
25by changing Section 6 as follows:
 

 

 

09700SB2652sam001- 50 -LRB097 16175 JWD 68780 a

1    (35 ILCS 120/6)  (from Ch. 120, par. 445)
2    Sec. 6. Credit memorandum or refund. If it appears, after
3claim therefor filed with the Department, that an amount of tax
4or penalty or interest has been paid which was not due under
5this Act, whether as the result of a mistake of fact or an
6error of law, except as hereinafter provided, then the
7Department shall issue a credit memorandum or refund to the
8person who made the erroneous payment or, if that person died
9or became a person under legal disability, to his or her legal
10representative, as such. For purposes of this Section, the tax
11is deemed to be erroneously paid by a retailer when the
12manufacturer of a motor vehicle sold by the retailer accepts
13the return of that automobile and refunds to the purchaser the
14selling price of that vehicle as provided in the New Vehicle
15Buyer Protection Act. When a motor vehicle is returned for a
16refund of the purchase price under the New Vehicle Buyer
17Protection Act, the Department shall issue a credit memorandum
18or a refund for the amount of tax paid by the retailer under
19this Act attributable to the initial sale of that vehicle.
20Claims submitted by the retailer are subject to the same
21restrictions and procedures provided for in this Act. If it is
22determined that the Department should issue a credit memorandum
23or refund, the Department may first apply the amount thereof
24against any tax or penalty or interest due or to become due
25under this Act or under the Use Tax Act, the Service Occupation

 

 

09700SB2652sam001- 51 -LRB097 16175 JWD 68780 a

1Tax Act, the Service Use Tax Act, any local occupation or use
2tax administered by the Department, Section 4 of the Water
3Commission Act of 1985, subsections (b), (c) and (d) of Section
45.01 of the Local Mass Transit District Act, Section 60 of the
5Regional Cooperation and Smart Growth in Eastern Will County
6Act, or subsections (e), (f) and (g) of Section 4.03 of the
7Regional Transportation Authority Act, from the person who made
8the erroneous payment. If no tax or penalty or interest is due
9and no proceeding is pending to determine whether such person
10is indebted to the Department for tax or penalty or interest,
11the credit memorandum or refund shall be issued to the
12claimant; or (in the case of a credit memorandum) the credit
13memorandum may be assigned and set over by the lawful holder
14thereof, subject to reasonable rules of the Department, to any
15other person who is subject to this Act, the Use Tax Act, the
16Service Occupation Tax Act, the Service Use Tax Act, any local
17occupation or use tax administered by the Department, Section 4
18of the Water Commission Act of 1985, subsections (b), (c) and
19(d) of Section 5.01 of the Local Mass Transit District Act,
20Section 60 of the Regional Cooperation and Smart Growth in
21Eastern Will County Act, or subsections (e), (f) and (g) of
22Section 4.03 of the Regional Transportation Authority Act, and
23the amount thereof applied by the Department against any tax or
24penalty or interest due or to become due under this Act or
25under the Use Tax Act, the Service Occupation Tax Act, the
26Service Use Tax Act, any local occupation or use tax

 

 

09700SB2652sam001- 52 -LRB097 16175 JWD 68780 a

1administered by the Department, Section 4 of the Water
2Commission Act of 1985, subsections (b), (c) and (d) of Section
35.01 of the Local Mass Transit District Act, Section 60 of the
4Regional Cooperation and Smart Growth in Eastern Will County
5Act, or subsections (e), (f) and (g) of Section 4.03 of the
6Regional Transportation Authority Act, from such assignee.
7However, as to any claim for credit or refund filed with the
8Department on and after each January 1 and July 1 no amount of
9tax or penalty or interest erroneously paid (either in total or
10partial liquidation of a tax or penalty or amount of interest
11under this Act) more than 3 years prior to such January 1 and
12July 1, respectively, shall be credited or refunded, except
13that if both the Department and the taxpayer have agreed to an
14extension of time to issue a notice of tax liability as
15provided in Section 4 of this Act, such claim may be filed at
16any time prior to the expiration of the period agreed upon.
17    No claim may be allowed for any amount paid to the
18Department, whether paid voluntarily or involuntarily, if paid
19in total or partial liquidation of an assessment which had
20become final before the claim for credit or refund to recover
21the amount so paid is filed with the Department, or if paid in
22total or partial liquidation of a judgment or order of court.
23No credit may be allowed or refund made for any amount paid by
24or collected from any claimant unless it appears (a) that the
25claimant bore the burden of such amount and has not been
26relieved thereof nor reimbursed therefor and has not shifted

 

 

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1such burden directly or indirectly through inclusion of such
2amount in the price of the tangible personal property sold by
3him or her or in any manner whatsoever; and that no
4understanding or agreement, written or oral, exists whereby he
5or she or his or her legal representative may be relieved of
6the burden of such amount, be reimbursed therefor or may shift
7the burden thereof; or (b) that he or she or his or her legal
8representative has repaid unconditionally such amount to his or
9her vendee (1) who bore the burden thereof and has not shifted
10such burden directly or indirectly, in any manner whatsoever;
11(2) who, if he or she has shifted such burden, has repaid
12unconditionally such amount to his own vendee; and (3) who is
13not entitled to receive any reimbursement therefor from any
14other source than from his or her vendor, nor to be relieved of
15such burden in any manner whatsoever. No credit may be allowed
16or refund made for any amount paid by or collected from any
17claimant unless it appears that the claimant has
18unconditionally repaid, to the purchaser, any amount collected
19from the purchaser and retained by the claimant with respect to
20the same transaction under the Use Tax Act.
21    Any credit or refund that is allowed under this Section
22shall bear interest at the rate and in the manner specified in
23the Uniform Penalty and Interest Act.
24    In case the Department determines that the claimant is
25entitled to a refund, such refund shall be made only from such
26appropriation as may be available for that purpose. If it

 

 

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1appears unlikely that the amount appropriated would permit
2everyone having a claim allowed during the period covered by
3such appropriation to elect to receive a cash refund, the
4Department, by rule or regulation, shall provide for the
5payment of refunds in hardship cases and shall define what
6types of cases qualify as hardship cases.
7    If a retailer who has failed to pay retailers' occupation
8tax on gross receipts from retail sales is required by the
9Department to pay such tax, such retailer, without filing any
10formal claim with the Department, shall be allowed to take
11credit against such retailers' occupation tax liability to the
12extent, if any, to which such retailer has paid an amount
13equivalent to retailers' occupation tax or has paid use tax in
14error to his or her vendor or vendors of the same tangible
15personal property which such retailer bought for resale and did
16not first use before selling it, and no penalty or interest
17shall be charged to such retailer on the amount of such credit.
18However, when such credit is allowed to the retailer by the
19Department, the vendor is precluded from refunding any of that
20tax to the retailer and filing a claim for credit or refund
21with respect thereto with the Department. The provisions of
22this amendatory Act shall be applied retroactively, regardless
23of the date of the transaction.
24(Source: P.A. 91-901, eff. 1-1-01.)
 
25    Section 930. The State Mandates Act is amended by adding

 

 

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1Section 8.36 as follows:
 
2    (30 ILCS 805/8.36 new)
3    Sec. 8.36. Exempt mandate. Notwithstanding Sections 6 and 8
4of this Act, no reimbursement by the State is required for the
5implementation of any mandate created by this amendatory Act of
6the 97th General Assembly.
 
7    Section 990. Severability; construction. The provisions of
8this Act are severable under Section 1.31 of the Statute on
9Statutes. The provisions of this Act shall be reasonably and
10liberally construed to achieve the purposes for the
11establishment of the Eastern Will County Development District.
 
12    Section 999. Effective date. This Act takes effect January
131, 2013.".