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| [ Introduced ] | [ Engrossed ] | [ Senate Amendment 001 ] |
91_SB0537ham001
LRB9103745DHmgam03
1 AMENDMENT TO SENATE BILL 537
2 AMENDMENT NO. . Amend Senate Bill 537 as follows:
3 by replacing the title with the following:
4 "AN ACT in relation to a general county retailers' occupation
5 tax."; and
6 by replacing everything after the enacting clause with the
7 following:
8 "Section 5. The Counties Code is amended by adding
9 Section 5-1006.6 as follows:
10 (55 ILCS 5/5-1006.6 new)
11 Sec. 5-1006.6. General County Retailers' Occupation Tax.
12 (a) The county board of any county may impose a tax upon
13 all persons engaged in the business of selling tangible
14 personal property, other than personal property titled or
15 registered with an agency of this State's government, at
16 retail in the county on the gross receipts from the sales
17 made in the course of business to provide revenue to be used
18 for purposes defined by county board resolution, if a
19 proposition for the tax has been submitted to the electors of
20 that county and approved by a majority of those voting on the
21 question. If imposed, this tax shall be imposed only at the
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1 rate of 0.25%. By resolution, the county board may order the
2 proposition to be submitted at any election. The county
3 clerk shall certify the question to the proper election
4 authority, who shall submit the proposition at an election in
5 accordance with the general election law.
6 The proposition shall be in substantially the following
7 form:
8 "Shall (name of county) be authorized to impose a
9 tax at the rate of 0.25% upon all persons engaged in the
10 business of selling tangible personal property at retail
11 in the county on gross receipts from the sales made in
12 the course of their business to be used for (the purposes
13 defined by the county board resolution)?"
14 Votes shall be recorded as Yes or No. If a majority of the
15 electors voting on the proposition vote in favor of it, the
16 county may impose the tax.
17 This additional tax may not be imposed on the sales of
18 food for human consumption that is to be consumed off the
19 premises where it is sold (other than alcoholic beverages,
20 soft drinks, and food which has been prepared for immediate
21 consumption) and prescription and non-prescription medicines,
22 drugs, medical appliances and insulin, urine testing
23 materials, syringes, and needles used by diabetics. The tax
24 imposed by a county under this Section and all civil
25 penalties that may be assessed as an incident of the tax
26 shall be collected and enforced by the Illinois Department of
27 Revenue. The certificate of registration that is issued by
28 the Department to a retailer under the Retailers' Occupation
29 Tax Act shall permit the retailer to engage in a business
30 that is taxable without registering separately with the
31 Department under an ordinance or resolution under this
32 Section. The Department has full power to administer and
33 enforce this Section, to collect all taxes and penalties due
34 under this Section, to dispose of taxes and penalties so
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1 collected in the manner provided in this Section, and to
2 determine all rights to credit memoranda arising on account
3 of the erroneous payment of a tax or penalty under this
4 Section. In the administration of and compliance with this
5 Section, the Department and persons who are subject to this
6 Section shall (i) have the same rights, remedies, privileges,
7 immunities, powers, and duties, (ii) be subject to the same
8 conditions, restrictions, limitations, penalties, and
9 definitions of terms, and (iii) employ the same modes of
10 procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e,
11 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to
12 all provisions contained in those Sections other than the
13 State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except
14 provisions relating to transaction returns and quarter
15 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
16 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13
17 of the Retailers' Occupation Tax Act and Section 3-7 of the
18 Uniform Penalty and Interest Act as if those provisions were
19 set forth in this Section.
20 Persons subject to any tax imposed under the authority
21 granted in this Section may reimburse themselves for their
22 sellers' tax liability by separately stating the tax as an
23 additional charge, which charge may be stated in combination,
24 in a single amount, with State tax which sellers are required
25 to collect under the Use Tax Act, pursuant to such bracketed
26 schedules as the Department may prescribe.
27 Whenever the Department determines that a refund should
28 be made under this Section to a claimant instead of issuing a
29 credit memorandum, the Department shall notify the State
30 Comptroller, who shall cause the order to be drawn for the
31 amount specified and to the person named in the notification
32 from the Department. The refund shall be paid by the State
33 Treasurer out of the County General Retailers' Occupation Tax
34 Fund.
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1 (b) If a tax has been imposed under subsection (a), a
2 service occupation tax shall also be imposed at the same rate
3 upon all persons engaged, in the county, in the business of
4 making sales of service, who, as an incident to making those
5 sales of service, transfer tangible personal property within
6 the county as an incident to a sale of service. This tax may
7 not be imposed on sales of food for human consumption that is
8 to be consumed off the premises where it is sold (other than
9 alcoholic beverages, soft drinks, and food prepared for
10 immediate consumption) and prescription and non-prescription
11 medicines, drugs, medical appliances and insulin, urine
12 testing materials, syringes, and needles used by diabetics.
13 The tax imposed under this subsection and all civil penalties
14 that may be assessed as an incident thereof shall be
15 collected and enforced by the Department of Revenue. The
16 Department has full power to administer and enforce this
17 subsection; to collect all taxes and penalties due hereunder;
18 to dispose of taxes and penalties so collected in the manner
19 hereinafter provided; and to determine all rights to credit
20 memoranda arising on account of the erroneous payment of tax
21 or penalty hereunder. In the administration of, and
22 compliance with this subsection, the Department and persons
23 who are subject to this paragraph shall (i) have the same
24 rights, remedies, privileges, immunities, powers, and duties,
25 (ii) be subject to the same conditions, restrictions,
26 limitations, penalties, exclusions, exemptions, and
27 definitions of terms, and (iii) employ the same modes of
28 procedure as are prescribed in Sections 2 (except that the
29 reference to State in the definition of supplier maintaining
30 a place of business in this State shall mean the county), 2a,
31 2b, 2c, 3 through 3-50 (in respect to all provisions therein
32 other than the State rate of tax), 4 (except that the
33 reference to the State shall be to the county), 5, 7, 8
34 (except that the jurisdiction to which the tax shall be a
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1 debt to the extent indicated in that Section 8 shall be the
2 county), 9 (except as to the disposition of taxes and
3 penalties collected), 10, 11, 12 (except the reference
4 therein to Section 2b of the Retailers' Occupation Tax Act),
5 13 (except that any reference to the State shall mean the
6 county), Section 15, 16, 17, 18, 19 and 20 of the Service
7 Occupation Tax Act and Section 3-7 of the Uniform Penalty and
8 Interest Act, as fully as if those provisions were set forth
9 herein.
10 Persons subject to any tax imposed under the authority
11 granted in this subsection may reimburse themselves for their
12 serviceman's tax liability by separately stating the tax as
13 an additional charge, which charge may be stated in
14 combination, in a single amount, with State tax that
15 servicemen are authorized to collect under the Service Use
16 Tax Act, in accordance with such bracket schedules as the
17 Department may prescribe.
18 Whenever the Department determines that a refund should
19 be made under this subsection to a claimant instead of
20 issuing a credit memorandum, the Department shall notify the
21 State Comptroller, who shall cause the warrant to be drawn
22 for the amount specified, and to the person named, in the
23 notification from the Department. The refund shall be paid
24 by the State Treasurer out of the County General Retailers'
25 Occupation Fund.
26 Nothing in this subsection shall be construed to
27 authorize the county to impose a tax upon the privilege of
28 engaging in any business which under the Constitution of the
29 United States may not be made the subject of taxation by the
30 State.
31 (c) The Department shall immediately pay over to the
32 State Treasurer, ex officio, as trustee, all taxes and
33 penalties collected under this Section to be deposited into
34 the County General Retailers' Occupation Tax Fund, which
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1 shall be an unappropriated trust fund held outside of the
2 State treasury. On or before the 25th day of each calendar
3 month, the Department shall prepare and certify to the
4 Comptroller the disbursement of stated sums of money to the
5 counties from which retailers have paid taxes or penalties to
6 the Department during the second preceding calendar month.
7 The amount to be paid to each county shall be the amount (not
8 including credit memoranda) collected under this Section
9 during the second preceding calendar month by the Department
10 plus an amount the Department determines is necessary to
11 offset any amounts that were erroneously paid to a different
12 taxing body, and not including (i) an amount equal to the
13 amount of refunds made during the second preceding calendar
14 month by the Department on behalf of the county and (ii) any
15 amount that the Department determines is necessary to offset
16 any amounts that were payable to a different taxing body but
17 were erroneously paid to the county. Within 10 days after
18 receipt by the Comptroller of the disbursement certification
19 to the counties provided for in this Section to be given to
20 the Comptroller by the Department, the Comptroller shall
21 cause the orders to be drawn for the respective amounts in
22 accordance with directions contained in the certification.
23 (d) For the purpose of determining the local
24 governmental unit whose tax is applicable, a retail sale by a
25 producer of coal or another mineral mined in Illinois is a
26 sale at retail at the place where the coal or other mineral
27 mined in Illinois is extracted from the earth. This
28 paragraph does not apply to coal or another mineral when it
29 is delivered or shipped by the seller to the purchaser at a
30 point outside Illinois so that the sale is exempt under the
31 United States Constitution as a sale in interstate or foreign
32 commerce.
33 (e) Nothing in this Section shall be construed to
34 authorize a county to impose a tax upon the privilege of
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1 engaging in any business that under the Constitution of the
2 United States may not be made the subject of taxation by this
3 State.
4 (e-5) If a county imposes a tax under this Section, the
5 county board may, by ordinance, discontinue the tax. If the
6 county board discontinues the tax, a referendum must be held
7 in accordance with subsection (a) of this Section in order to
8 reimpose the discontinued tax.
9 (f) The results of any election authorizing a
10 proposition to impose a tax under this Section, or any
11 ordinance discontinuing the tax, shall be certified by the
12 county clerk and filed with the Illinois Department of
13 Revenue either (i) on or before the first day of April,
14 whereupon the Department shall proceed to administer and
15 enforce the tax as of the first day of July next following
16 the filing; or (ii) on or before the first day of October,
17 whereupon the Department shall proceed to administer and
18 enforce the tax as of the first day of January next following
19 the filing.
20 (g) When certifying the amount of a monthly disbursement
21 to a county under this Section, the Department shall increase
22 or decrease the amounts by an amount necessary to offset any
23 miscalculation of previous disbursements. The offset amount
24 shall be the amount erroneously disbursed within the previous
25 6 months from the time a miscalculation is discovered.
26 (h) This Section may be cited as the "General County
27 Retailers' Occupation Tax".".