Illinois Compiled Statutes
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30 ILCS 105/6z-18
(30 ILCS 105/6z-18)
(from Ch. 127, par. 142z-18)
A portion of the money paid into the Local Government Tax
Fund from sales of food for human consumption which is to be consumed off
the premises where it is sold (other than alcoholic beverages, soft drinks
and food which has been prepared for immediate consumption) and
prescription and nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used by diabetics,
which occurred in municipalities, shall be distributed to each municipality
based upon the sales which occurred in that municipality. The remainder
shall be distributed to each county based upon the sales which occurred in
the unincorporated area of that county.
A portion of the money paid into the Local Government Tax Fund from the
6.25% general use tax rate on the selling price of tangible personal
property which is purchased outside Illinois at retail from a retailer and
which is titled or registered by any agency of this State's government
shall be distributed to municipalities as provided in this paragraph. Each
municipality shall receive the amount attributable to sales for which
Illinois addresses for titling or registration purposes are given as being
in such municipality. The remainder of the money paid into the Local
Government Tax Fund from such sales shall be distributed to counties. Each
county shall receive the amount attributable to sales for which Illinois
addresses for titling or registration purposes are given as being located
in the unincorporated area of such county.
A portion of the money paid into the Local Government Tax Fund from the
6.25% general rate (and, beginning July 1, 2000 and through December 31,
2000, the 1.25% rate on motor fuel and gasohol, and beginning on August 6, 2010 through August 15, 2010, the 1.25% rate on sales tax holiday items) on sales
subject to taxation under the Retailers'
Occupation Tax Act and the Service Occupation Tax Act, which occurred in
municipalities, shall be distributed to each municipality, based upon the
sales which occurred in that municipality. The remainder shall be
distributed to each county, based upon the sales which occurred in the
unincorporated area of such county.
For the purpose of determining allocation to the local government unit, a
retail sale by a producer of coal or other mineral mined in Illinois is a sale
at retail at the place where the coal or other mineral mined in Illinois is
extracted from the earth. This paragraph does not apply to coal or other
mineral when it is delivered or shipped by the seller to the purchaser at a
point outside Illinois so that the sale is exempt under the United States
Constitution as a sale in interstate or foreign commerce.
Whenever the Department determines that a refund of money paid into
the Local Government Tax Fund should be made to a claimant instead of
issuing a credit memorandum, the Department shall notify the State
Comptroller, who shall cause the order to be drawn for the amount
specified, and to the person named, in such notification from the
Department. Such refund shall be paid by the State Treasurer out of the
Local Government Tax Fund.
As soon as possible after the first day of each month, beginning January 1, 2011, upon certification of the Department of Revenue, the Comptroller shall order transferred, and the Treasurer shall transfer, to the STAR Bonds Revenue Fund the local sales tax increment, as defined in the Innovation Development and Economy Act, collected during the second preceding calendar month for sales within a STAR bond district and deposited into the Local Government Tax Fund, less 3% of that amount, which shall be transferred into the Tax Compliance and Administration Fund and shall be used by the Department, subject to appropriation, to cover the costs of the Department in administering the Innovation Development and Economy Act.
After the monthly transfer to the STAR Bonds Revenue Fund, on or before the 25th day of each calendar month, the Department shall
prepare and certify to the Comptroller the disbursement of stated sums of
money to named municipalities and counties, the municipalities and counties
to be those entitled to distribution of taxes or penalties paid to the
Department during the second preceding calendar month. The amount to be
paid to each municipality or county shall be the amount (not including
credit memoranda) collected during the second preceding calendar month by
the Department and paid into the Local Government Tax Fund, plus an amount
the Department determines is necessary to offset any amounts which were
erroneously paid to a different taxing body, and not including an amount
equal to the amount of refunds made during the second preceding calendar
month by the Department, and not including any amount which the Department
determines is necessary to offset any amounts which are payable to a
different taxing body but were erroneously paid to the municipality or
county, and not including any amounts that are transferred to the STAR Bonds Revenue Fund. Within 10 days after receipt, by the Comptroller, of the
disbursement certification to the municipalities and counties, provided for
in this Section to be given to the Comptroller by the Department, the
Comptroller shall cause the orders to be drawn for the respective amounts
in accordance with the directions contained in such certification.
When certifying the amount of monthly disbursement to a municipality or
county under this Section, the Department shall increase or decrease that
amount by an amount necessary to offset any misallocation of previous
disbursements. The offset amount shall be the amount erroneously disbursed
within the 6 months preceding the time a misallocation is discovered.
The provisions directing the distributions from the special fund in
the State Treasury provided for in this Section shall constitute an
irrevocable and continuing appropriation of all amounts as provided herein.
The State Treasurer and State Comptroller are hereby authorized to make
distributions as provided in this Section.
In construing any development, redevelopment, annexation, preannexation
or other lawful agreement in effect prior to September 1, 1990, which
describes or refers to receipts from a county or municipal retailers'
occupation tax, use tax or service occupation tax which now cannot be
imposed, such description or reference shall be deemed to include the
replacement revenue for such abolished taxes, distributed from the Local
Government Tax Fund.
As soon as possible after the effective date of this amendatory Act of the 98th General Assembly, the State Comptroller shall order and the State Treasurer shall transfer $6,600,000 from the Local Government Tax Fund to the Illinois State Medical Disciplinary Fund.
(Source: P.A. 97-333, eff. 8-12-11; 98-3, eff. 3-8-13.)