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| [ Introduced ] | [ House Amendment 002 ] |
91_HB0056ham001
LRB9100610PTmbam01
1 AMENDMENT TO HOUSE BILL 56
2 AMENDMENT NO. . Amend House Bill 56 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The State Finance Act is amended by changing
5 Sections 6z-18 and 6z-20 as follows:
6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
7 Sec. 6z-18. Distributions from the Local Government Tax
8 Fund.
9 (a) A portion of the money paid into the Local
10 Government Tax Fund from sales of food for human consumption
11 which is to be consumed off the premises where it is sold
12 (other than alcoholic beverages, soft drinks and food which
13 has been prepared for immediate consumption) and prescription
14 and nonprescription medicines, drugs, medical appliances and
15 insulin, urine testing materials, syringes and needles used
16 by diabetics, which occurred in municipalities, shall be
17 distributed to each municipality based upon the sales which
18 occurred in that municipality. The remainder shall be
19 distributed to each county based upon the sales which
20 occurred in the unincorporated area of that county.
21 A portion of the money paid into the Local Government Tax
22 Fund from the 6.25% general use tax rate on the selling price
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1 of tangible personal property which is purchased outside
2 Illinois at retail from a retailer and which is titled or
3 registered by any agency of this State's government shall be
4 distributed to municipalities as provided in this paragraph.
5 Each municipality shall receive the amount attributable to
6 sales for which Illinois addresses for titling or
7 registration purposes are given as being in such
8 municipality. The remainder of the money paid into the Local
9 Government Tax Fund from such sales shall be distributed to
10 counties. Each county shall receive the amount attributable
11 to sales for which Illinois addresses for titling or
12 registration purposes are given as being located in the
13 unincorporated area of such county.
14 A portion of the money paid into the Local Government Tax
15 Fund from the 6.25% general rate on sales, except as provided
16 in subsection (b), subject to taxation under the Retailers'
17 Occupation Tax Act and the Service Occupation Tax Act, which
18 occurred in municipalities, shall be distributed to each
19 municipality, based upon the sales which occurred in that
20 municipality. The remainder shall be distributed to each
21 county, based upon the sales which occurred in the
22 unincorporated area of such county.
23 (b) A portion of the money paid into the Local
24 Government Tax Fund from the 6.25% general rate on the
25 selling price of tangible personal property purchased in this
26 State at retail from a retailer and that is titled or
27 registered by any agency of this State's government shall be
28 distributed to municipalities and counties as provided in
29 this paragraph. The provisions of this paragraph apply only
30 if the retailer of that tangible personal property that is
31 titled or registered has moved its principal retail location
32 after June 1, 1999 (i) from a municipality to the
33 unincorporated area of a county or to another municipality or
34 (ii) from the unincorporated area of a county to a
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1 municipality or to the unincorporated area of another county.
2 Each municipality and county shall receive one-half of the
3 amount attributable to sales for which Illinois addresses for
4 titling or registration purposes are given as being in that
5 municipality or in the unincorporated area of the county,
6 respectively. Each municipality and county shall receive
7 one-half of the amount attributable to sales that took place
8 in that municipality or in the unincorporated area of the
9 county, respectively.
10 (c) For the purpose of determining allocation to the
11 local government unit, a retail sale by a producer of coal or
12 other mineral mined in Illinois is a sale at retail at the
13 place where the coal or other mineral mined in Illinois is
14 extracted from the earth. This paragraph does not apply to
15 coal or other mineral when it is delivered or shipped by the
16 seller to the purchaser at a point outside Illinois so that
17 the sale is exempt under the United States Constitution as a
18 sale in interstate or foreign commerce.
19 Whenever the Department determines that a refund of money
20 paid into the Local Government Tax Fund should be made to a
21 claimant instead of issuing a credit memorandum, the
22 Department shall notify the State Comptroller, who shall
23 cause the order to be drawn for the amount specified, and to
24 the person named, in such notification from the Department.
25 Such refund shall be paid by the State Treasurer out of the
26 Local Government Tax Fund.
27 On or before the 25th day of each calendar month, the
28 Department shall prepare and certify to the Comptroller the
29 disbursement of stated sums of money to named municipalities
30 and counties, the municipalities and counties to be those
31 entitled to distribution of taxes or penalties paid to the
32 Department during the second preceding calendar month. The
33 amount to be paid to each municipality or county shall be the
34 amount (not including credit memoranda) collected during the
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1 second preceding calendar month by the Department and paid
2 into the Local Government Tax Fund, plus an amount the
3 Department determines is necessary to offset any amounts
4 which were erroneously paid to a different taxing body, and
5 not including an amount equal to the amount of refunds made
6 during the second preceding calendar month by the Department,
7 and not including any amount which the Department determines
8 is necessary to offset any amounts which are payable to a
9 different taxing body but were erroneously paid to the
10 municipality or county. Within 10 days after receipt, by the
11 Comptroller, of the disbursement certification to the
12 municipalities and counties, provided for in this Section to
13 be given to the Comptroller by the Department, the
14 Comptroller shall cause the orders to be drawn for the
15 respective amounts in accordance with the directions
16 contained in such certification.
17 When certifying the amount of monthly disbursement to a
18 municipality or county under this Section, the Department
19 shall increase or decrease that amount by an amount necessary
20 to offset any misallocation of previous disbursements. The
21 offset amount shall be the amount erroneously disbursed
22 within the 6 months preceding the time a misallocation is
23 discovered.
24 The provisions directing the distributions from the
25 special fund in the State Treasury provided for in this
26 Section shall constitute an irrevocable and continuing
27 appropriation of all amounts as provided herein. The State
28 Treasurer and State Comptroller are hereby authorized to make
29 distributions as provided in this Section.
30 In construing any development, redevelopment, annexation,
31 preannexation or other lawful agreement in effect prior to
32 September 1, 1990, which describes or refers to receipts from
33 a county or municipal retailers' occupation tax, use tax or
34 service occupation tax which now cannot be imposed, such
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1 description or reference shall be deemed to include the
2 replacement revenue for such abolished taxes, distributed
3 from the Local Government Tax Fund.
4 (Source: P.A. 90-491, eff. 1-1-98.)
5 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
6 Sec. 6z-20. Distributions from the County and Mass
7 Transit District Fund.
8 (a) Of the money received from the 6.25% general rate on
9 sales, except as provided in subsection (b), subject to
10 taxation under the Retailers' Occupation Tax Act and Service
11 Occupation Tax Act and paid into the County and Mass Transit
12 District Fund, distribution to the Regional Transportation
13 Authority tax fund, created pursuant to Section 4.03 of the
14 Regional Transportation Authority Act, for deposit therein
15 shall be made based upon the retail sales occurring in a
16 county having more than 3,000,000 inhabitants. The remainder
17 shall be distributed to each county having 3,000,000 or fewer
18 inhabitants based upon the retail sales occurring in each
19 such county.
20 For the purpose of determining allocation to the local
21 government unit, a retail sale by a producer of coal or other
22 mineral mined in Illinois is a sale at retail at the place
23 where the coal or other mineral mined in Illinois is
24 extracted from the earth. This paragraph does not apply to
25 coal or other mineral when it is delivered or shipped by the
26 seller to the purchaser at a point outside Illinois so that
27 the sale is exempt under the United States Constitution as a
28 sale in interstate or foreign commerce.
29 Of the money received from the 6.25% general use tax rate
30 on tangible personal property which is purchased outside
31 Illinois at retail from a retailer and which is titled or
32 registered by any agency of this State's government and paid
33 into the County and Mass Transit District Fund, the amount
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1 for which Illinois addresses for titling or registration
2 purposes are given as being in each county having more than
3 3,000,000 inhabitants shall be distributed into the Regional
4 Transportation Authority tax fund, created pursuant to
5 Section 4.03 of the Regional Transportation Authority Act.
6 The remainder of the money paid from such sales shall be
7 distributed to each county based on sales for which Illinois
8 addresses for titling or registration purposes are given as
9 being located in the county. Any money paid into the
10 Regional Transportation Authority Occupation and Use Tax
11 Replacement Fund from the County and Mass Transit District
12 Fund prior to January 14, 1991, which has not been paid to
13 the Authority prior to that date, shall be transferred to the
14 Regional Transportation Authority tax fund.
15 (b) A portion of the money paid into the County and Mass
16 Transit District Fund from the 6.25% general rate on the
17 selling price of tangible personal property purchased in this
18 State at retail from a retailer and that is titled or
19 registered by any agency of this State's government shall be
20 distributed to counties with fewer than 3,000,000 inhabitants
21 as provided in this paragraph. The provisions of this
22 paragraph apply only if the retailer of that tangible
23 personal property that is titled or registered has moved its
24 principal retail location after June 1, 1999 (i) from a
25 municipality to the unincorporated area of a county or to
26 another municipality or (ii) from the unincorporated area of
27 a county to a municipality or to the unincorporated area of
28 another county. Each county shall receive one-half of the
29 amount attributable to sales for which Illinois addresses for
30 titling or registration purposes are given as being in that
31 county. Each county where the retailer makes the sale shall
32 receive one-half of the amount attributable to the sale.
33 (c) Whenever the Department determines that a refund of
34 money paid into the County and Mass Transit District Fund
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1 should be made to a claimant instead of issuing a credit
2 memorandum, the Department shall notify the State
3 Comptroller, who shall cause the order to be drawn for the
4 amount specified, and to the person named, in such
5 notification from the Department. Such refund shall be paid
6 by the State Treasurer out of the County and Mass Transit
7 District Fund.
8 On or before the 25th day of each calendar month, the
9 Department shall prepare and certify to the Comptroller the
10 disbursement of stated sums of money to the Regional
11 Transportation Authority and to named counties, the counties
12 to be those entitled to distribution, as hereinabove
13 provided, of taxes or penalties paid to the Department during
14 the second preceding calendar month. The amount to be paid
15 to the Regional Transportation Authority and each county
16 having 3,000,000 or fewer inhabitants shall be the amount
17 (not including credit memoranda) collected during the second
18 preceding calendar month by the Department and paid into the
19 County and Mass Transit District Fund, plus an amount the
20 Department determines is necessary to offset any amounts
21 which were erroneously paid to a different taxing body, and
22 not including an amount equal to the amount of refunds made
23 during the second preceding calendar month by the Department,
24 and not including any amount which the Department determines
25 is necessary to offset any amounts which were payable to a
26 different taxing body but were erroneously paid to the
27 Regional Transportation Authority or county. Within 10 days
28 after receipt, by the Comptroller, of the disbursement
29 certification to the Regional Transportation Authority and
30 counties, provided for in this Section to be given to the
31 Comptroller by the Department, the Comptroller shall cause
32 the orders to be drawn for the respective amounts in
33 accordance with the directions contained in such
34 certification.
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1 When certifying the amount of a monthly disbursement to
2 the Regional Transportation Authority or to a county under
3 this Section, the Department shall increase or decrease that
4 amount by an amount necessary to offset any misallocation of
5 previous disbursements. The offset amount shall be the
6 amount erroneously disbursed within the 6 months preceding
7 the time a misallocation is discovered.
8 The provisions directing the distributions from the
9 special fund in the State Treasury provided for in this
10 Section and from the Regional Transportation Authority tax
11 fund created by Section 4.03 of the Regional Transportation
12 Authority Act shall constitute an irrevocable and continuing
13 appropriation of all amounts as provided herein. The State
14 Treasurer and State Comptroller are hereby authorized to make
15 distributions as provided in this Section.
16 In construing any development, redevelopment, annexation,
17 preannexation or other lawful agreement in effect prior to
18 September 1, 1990, which describes or refers to receipts from
19 a county or municipal retailers' occupation tax, use tax or
20 service occupation tax which now cannot be imposed, such
21 description or reference shall be deemed to include the
22 replacement revenue for such abolished taxes, distributed
23 from the County and Mass Transit District Fund or Local
24 Government Distributive Fund, as the case may be.
25 (Source: P.A. 90-491, eff. 1-1-98.)
26 Section 99. Effective date. This Act takes effect upon
27 becoming law.".