State of Illinois
91st General Assembly
Legislation

   [ Search ]   [ Legislation ]
[ Home ]   [ Back ]   [ Bottom ]


[ Introduced ][ Engrossed ][ House Amendment 001 ]
[ Senate Amendment 002 ]

91_SB0677ham006

 










                                           LRB9103095DJcdam07

 1                    AMENDMENT TO SENATE BILL 677

 2        AMENDMENT NO.     .  Amend Senate Bill 677,  AS  AMENDED,
 3    by replacing the title with the following:
 4        "AN ACT in relation to government."; and

 5    by  replacing  everything  after the enacting clause with the
 6    following:

 7        "Section 2.  The Illinois Act on the Aging is amended  by
 8    adding Section 4.12 as follows:

 9        (20 ILCS 105/4.12 new)
10        Sec. 4.12.  Department to be the primary administrator of
11    the  Circuit  Breaker and AABD programs.  Notwithstanding any
12    other provision of  law,  beginning  on  July  1,  2000,  the
13    Department on Aging shall be the primary administrator of the
14    Aid  to  the Aged, Blind and Disabled program and the Circuit
15    Breaker program created by the Senior Citizens  and  Disabled
16    Persons  Property  Tax  Relief  and Pharmaceutical Assistance
17    Act.  The Department on Aging shall  determine  all  policies
18    and   promulgate   all  rules  necessary  to  administer  the
19    programs.  All intake, case  management,  and  administration
20    for  these  programs  shall be performed by the Department on
21    Aging. The Department may enter  into  any  intergovernmental
 
                            -2-            LRB9103095DJcdam07
 1    agreements necessary in the administration of the programs.
 2        The  Secretary  of  Human  Services  and  the Director of
 3    Revenue shall work cooperatively with the Director  of  Aging
 4    to  transfer  the primary administration of these programs to
 5    the Department on Aging.
 6        If  the  United  States   Congress   passes   legislation
 7    providing  assistance  with  prescription  drugs  for  senior
 8    citizens,  the  Department  on  Aging  shall  provide  to the
 9    General Assembly, within 90 days after the effective date  of
10    the  federal  legislation,  a  report  on  the effects of the
11    federal legislation on these programs and recommendations for
12    changes  to  the  programs  as  a  result  of   the   federal
13    legislation.

14        Section  4.   The  Illinois  Income Tax Act is amended by
15    changing Section 204 and adding Section 212 as follows:

16        (35 ILCS 5/204) (from Ch. 120, par. 2-204)
17        Sec. 204.  Standard Exemption.
18        (a)  Allowance of  exemption.  In  computing  net  income
19    under  this  Act,  there shall be allowed as an exemption the
20    sum of the amounts determined under subsections (b), (c)  and
21    (d),  multiplied  by a fraction the numerator of which is the
22    amount of the taxpayer's base income allocable to this  State
23    for  the  taxable  year  and  the denominator of which is the
24    taxpayer's total base income for the taxable year.
25        (b)  Basic amount. For the purpose of subsection  (a)  of
26    this Section, except as provided by subsection (a) of Section
27    205  and in this subsection, each taxpayer shall be allowed a
28    basic amount of $1000, except that for individuals the  basic
29    amount shall be:
30             (1)  for  taxable  years ending on or after December
31        31, 1998 and prior to December 31, 1999, $1,300;
32             (2)  for taxable years ending on or  after  December
 
                            -3-            LRB9103095DJcdam07
 1        31, 1999 and prior to December 31, 2000, $1,650;
 2             (3)  for  taxable  years ending on or after December
 3        31, 2000, $3,000 $2,000.
 4    For taxable years ending on or after  December  31,  1992,  a
 5    taxpayer  whose Illinois base income exceeds the basic amount
 6    and who is claimed as a dependent  on  another  person's  tax
 7    return  under  the Internal Revenue Code of 1986 shall not be
 8    allowed any basic amount under this subsection.
 9        (c)  Additional amount for individuals. In the case of an
10    individual taxpayer, there shall be allowed for  the  purpose
11    of  subsection  (a), in addition to the basic amount provided
12    by subsection (b), an additional exemption equal to the basic
13    amount for each exemption in excess of one allowable to  such
14    individual taxpayer for the taxable year under Section 151 of
15    the Internal Revenue Code.
16        (d)  Additional exemptions for an individual taxpayer and
17    his or her spouse.  In the case of an individual taxpayer and
18    his or her spouse, he or she shall each be allowed additional
19    exemptions as follows:
20             (1)  Additional  exemption for taxpayer or spouse 65
21        years of age or older.
22                  (A)  For taxpayer.  An additional exemption  of
23             $1,000  for  the  taxpayer if he or she has attained
24             the age of 65 before the end of the taxable year.
25                  (B)  For spouse when  a  joint  return  is  not
26             filed.   An  additional  exemption of $1,000 for the
27             spouse of the taxpayer if a joint return is not made
28             by the taxpayer and his spouse, and  if  the  spouse
29             has  attained  the  age of 65 before the end of such
30             taxable year, and, for the calendar  year  in  which
31             the  taxable  year  of  the  taxpayer begins, has no
32             gross income and is not  the  dependent  of  another
33             taxpayer.
34             (2)  Additional  exemption for blindness of taxpayer
 
                            -4-            LRB9103095DJcdam07
 1        or spouse.
 2                  (A)  For taxpayer.  An additional exemption  of
 3             $1,000 for the taxpayer if he or she is blind at the
 4             end of the taxable year.
 5                  (B)  For  spouse  when  a  joint  return is not
 6             filed.  An additional exemption of  $1,000  for  the
 7             spouse  of the taxpayer if a separate return is made
 8             by the taxpayer, and if the spouse is blind and, for
 9             the calendar year in which the taxable year  of  the
10             taxpayer  begins, has no gross income and is not the
11             dependent of another taxpayer. For purposes of  this
12             paragraph,  the  determination of whether the spouse
13             is blind shall be made as of the end of the  taxable
14             year of the taxpayer; except that if the spouse dies
15             during such taxable year such determination shall be
16             made as of the time of such death.
17                  (C)  Blindness  defined.   For purposes of this
18             subsection, an individual is blind only  if  his  or
19             her  central visual acuity does not exceed 20/200 in
20             the better eye with correcting lenses, or if his  or
21             her  visual  acuity  is  greater  than 20/200 but is
22             accompanied by a limitation in the fields of  vision
23             such  that  the widest diameter of the visual fields
24             subtends an angle no greater than 20 degrees.
25        (e)  Cross reference. See Article 3  for  the  manner  of
26    determining base income allocable to this State.
27        (f)  Application  of  Section  250.  Section 250 does not
28    apply to the amendments to this Section made  by  Public  Act
29    90-613 or this amendatory Act of the 91st General Assembly.
30    (Source: P.A. 90-613, eff. 7-9-98; 91-357, eff. 7-29-99.)

31        (35 ILCS 5/212 new)
32        Sec. 212.  Earned income tax credit.
33        (a)  For  taxable  years  ending on or after December 31,
 
                            -5-            LRB9103095DJcdam07
 1    2000, with respect to the federal earned  income  tax  credit
 2    allowed  for the taxable year under Section 32 of the federal
 3    Internal Revenue Code, 26 U.S.C. 32, each individual taxpayer
 4    is  entitled  to  a  credit  against  the  tax   imposed   by
 5    subsections  (a) and (b) of Section 201 in an amount equal to
 6    20% of the federal credit.  For a non resident  or  part-year
 7    resident,  the  amount of the credit under this Section shall
 8    be reduced by multiplying the amount of  the  credit  by  the
 9    percentage of income allocated to this State.
10        (b)  If   the  amount  of  the  credit  exceeds  the  tax
11    liability for the year,  then  the  excess  credit  shall  be
12    refunded  to  the taxpayer.  The amount of a refund shall not
13    be included in the taxpayer's income  or  resources  for  the
14    purposes  of  determining eligibility or benefit level in any
15    means-tested benefit program administered by  a  governmental
16    entity unless required by federal law.
17        (c)  The  Department  shall  calculate  the amount of the
18    earned income credit on behalf of an individual  taxpayer  if
19    the  taxpayer  (i) requests assistance on the prescribed form
20    and (ii) submits the required information.

21        Section 5.  The  Use  Tax  Act  is  amended  by  changing
22    Sections 3-10 and 9 as follows:

23        (35 ILCS 105/3-10) (from Ch. 120, par. 439.3-10)
24        Sec.  3-10.   Rate  of tax.  Unless otherwise provided in
25    this Section, the tax imposed by this Act is at the  rate  of
26    6.25%  of  either the selling price or the fair market value,
27    if any, of the tangible  personal  property.   In  all  cases
28    where  property  functionally used or consumed is the same as
29    the property that was purchased at retail, then  the  tax  is
30    imposed  on  the selling price of the property.  In all cases
31    where property functionally used or consumed is a  by-product
32    or  waste  product  that  has  been refined, manufactured, or
 
                            -6-            LRB9103095DJcdam07
 1    produced from property purchased at retail, then the  tax  is
 2    imposed on the lower of the fair market value, if any, of the
 3    specific  property  so  used  in this State or on the selling
 4    price of the property purchased at retail.  For  purposes  of
 5    this  Section  "fair  market  value" means the price at which
 6    property would change hands between a  willing  buyer  and  a
 7    willing  seller, neither being under any compulsion to buy or
 8    sell and both having reasonable  knowledge  of  the  relevant
 9    facts. The fair market value shall be established by Illinois
10    sales   by   the  taxpayer  of  the  same  property  as  that
11    functionally used or consumed, or if there are no such  sales
12    by  the  taxpayer,  then  comparable  sales  or  purchases of
13    property of like kind and character in Illinois.
14        With respect to motor fuel, as defined in Section 1.1  of
15    the  Motor  Fuel  Tax Law, and gasohol, as defined in Section
16    3-40 of the Use Tax Act, the tax is imposed at  the  rate  of
17    1.25%.    If,  however, the aggregate tax revenues from motor
18    fuel and gasohol under the Motor  Fuel  Tax  Law  during  the
19    period  from  October  1, 2002 through September 30, 2003 are
20    not at least 15% more than the aggregate  tax  revenues  from
21    motor  fuel and gasohol under that Law during the period from
22    October 1, 1999 through September 30,  2000,  then  beginning
23    January  1, 2004 the tax is imposed on motor fuel and gasohol
24    at the 6.25% general rate.
25        With respect to gasohol, the  tax  imposed  by  this  Act
26    applies  to  70%  of  the  proceeds of sales made on or after
27    January 1, 1990, and before July 1, 2003, and to 100% of  the
28    proceeds of sales made thereafter.
29        With  respect to food for human consumption that is to be
30    consumed off the  premises  where  it  is  sold  (other  than
31    alcoholic  beverages,  soft  drinks,  and  food that has been
32    prepared for  immediate  consumption)  and  prescription  and
33    nonprescription   medicines,   drugs,   medical   appliances,
34    modifications to a motor vehicle for the purpose of rendering
 
                            -7-            LRB9103095DJcdam07
 1    it  usable  by  a disabled person, and insulin, urine testing
 2    materials, syringes, and needles used by diabetics, for human
 3    use, the tax is imposed at the rate of 1%. For  the  purposes
 4    of  this  Section, the term "soft drinks" means any complete,
 5    finished,   ready-to-use,   non-alcoholic   drink,    whether
 6    carbonated  or  not, including but not limited to soda water,
 7    cola, fruit juice, vegetable juice, carbonated water, and all
 8    other preparations commonly known as soft drinks of  whatever
 9    kind  or  description  that  are  contained  in any closed or
10    sealed bottle, can, carton, or container, regardless of size.
11    "Soft drinks" does not include  coffee,  tea,  non-carbonated
12    water,  infant  formula,  milk or milk products as defined in
13    the Grade A Pasteurized Milk and Milk Products Act, or drinks
14    containing 50% or more natural fruit or vegetable juice.
15        Notwithstanding any other provisions of this  Act,  "food
16    for human consumption that is to be consumed off the premises
17    where  it  is  sold" includes all food sold through a vending
18    machine, except  soft  drinks  and  food  products  that  are
19    dispensed  hot  from  a  vending  machine,  regardless of the
20    location of the vending machine.
21        If the property  that  is  purchased  at  retail  from  a
22    retailer  is  acquired  outside  Illinois  and  used  outside
23    Illinois before being brought to Illinois for use here and is
24    taxable  under this Act, the "selling price" on which the tax
25    is computed shall be reduced by an amount that  represents  a
26    reasonable allowance for depreciation for the period of prior
27    out-of-state use.
28    (Source:  P.A.  90-605,  eff.  6-30-98; 90-606, eff. 6-30-98;
29    91-51, eff. 6-30-99.)

30        (35 ILCS 105/9) (from Ch. 120, par. 439.9)
31        Sec.  9.  Except  as  to  motor   vehicles,   watercraft,
32    aircraft,  and  trailers  that  are required to be registered
33    with an agency of  this  State,  each  retailer  required  or
 
                            -8-            LRB9103095DJcdam07
 1    authorized  to  collect the tax imposed by this Act shall pay
 2    to the Department the amount of such tax (except as otherwise
 3    provided) at the time when he is required to file his  return
 4    for  the  period  during which such tax was collected, less a
 5    discount of 2.1% prior to January 1, 1990, and 1.75%  on  and
 6    after  January 1, 1990, or $5 per calendar year, whichever is
 7    greater, which is  allowed  to  reimburse  the  retailer  for
 8    expenses  incurred  in  collecting  the tax, keeping records,
 9    preparing and filing returns, remitting the tax and supplying
10    data to the Department on request.  In the case of  retailers
11    who  report  and  pay the tax on a transaction by transaction
12    basis, as provided in this Section, such  discount  shall  be
13    taken  with  each  such  tax  remittance instead of when such
14    retailer files his periodic  return.   A  retailer  need  not
15    remit  that  part  of  any tax collected by him to the extent
16    that he is required to remit and does remit the  tax  imposed
17    by  the  Retailers'  Occupation  Tax Act, with respect to the
18    sale of the same property.
19        Where such tangible personal property  is  sold  under  a
20    conditional  sales  contract, or under any other form of sale
21    wherein the payment of the principal sum, or a part  thereof,
22    is  extended  beyond  the  close  of the period for which the
23    return is filed, the retailer, in collecting the tax  (except
24    as to motor vehicles, watercraft, aircraft, and trailers that
25    are  required to be registered with an agency of this State),
26    may  collect  for  each  tax  return  period,  only  the  tax
27    applicable  to  that  part  of  the  selling  price  actually
28    received during such tax return period.
29        Except as provided in this  Section,  on  or  before  the
30    twentieth  day  of  each  calendar month, such retailer shall
31    file a return for the preceding calendar month.  Such  return
32    shall  be  filed  on  forms  prescribed by the Department and
33    shall  furnish  such  information  as  the   Department   may
34    reasonably require.
 
                            -9-            LRB9103095DJcdam07
 1        The  Department  may  require  returns  to  be filed on a
 2    quarterly basis.  If so required, a return for each  calendar
 3    quarter  shall be filed on or before the twentieth day of the
 4    calendar month following the end of  such  calendar  quarter.
 5    The taxpayer shall also file a return with the Department for
 6    each  of the first two months of each calendar quarter, on or
 7    before the twentieth day of  the  following  calendar  month,
 8    stating:
 9             1.  The name of the seller;
10             2.  The  address  of the principal place of business
11        from which he engages in the business of selling tangible
12        personal property at retail in this State;
13             3.  The total amount of taxable receipts received by
14        him during the preceding calendar  month  from  sales  of
15        tangible  personal  property by him during such preceding
16        calendar month, including receipts from charge  and  time
17        sales, but less all deductions allowed by law;
18             4.  The  amount  of credit provided in Section 2d of
19        this Act;
20             5.  The amount of tax due;
21             5-5.  The signature of the taxpayer; and
22             6.  Such  other  reasonable   information   as   the
23        Department may require.
24        If a taxpayer fails to sign a return within 30 days after
25    the proper notice and demand for signature by the Department,
26    the  return shall be considered valid and any amount shown to
27    be due on the return shall be deemed assessed.
28        Beginning October 1, 1993, a taxpayer who has an  average
29    monthly  tax  liability  of  $150,000  or more shall make all
30    payments required by rules of the  Department  by  electronic
31    funds transfer. Beginning October 1, 1994, a taxpayer who has
32    an  average  monthly  tax liability of $100,000 or more shall
33    make all payments required by  rules  of  the  Department  by
34    electronic  funds  transfer.  Beginning  October  1,  1995, a
 
                            -10-           LRB9103095DJcdam07
 1    taxpayer who has an average monthly tax liability of  $50,000
 2    or  more  shall  make  all  payments required by rules of the
 3    Department by electronic funds transfer. Beginning October 1,
 4    2000, a taxpayer who has an annual tax liability of  $200,000
 5    or  more  shall  make  all  payments required by rules of the
 6    Department by electronic funds transfer.   The  term  "annual
 7    tax liability" shall be the sum of the taxpayer's liabilities
 8    under   this  Act,  and  under  all  other  State  and  local
 9    occupation and use tax laws administered by  the  Department,
10    for   the  immediately  preceding  calendar  year.  The  term
11    "average  monthly  tax  liability"  means  the  sum  of   the
12    taxpayer's  liabilities  under  this Act, and under all other
13    State and local occupation and use tax laws  administered  by
14    the  Department,  for the immediately preceding calendar year
15    divided by 12.
16        Before August 1 of  each  year  beginning  in  1993,  the
17    Department  shall  notify  all  taxpayers  required  to  make
18    payments by electronic funds transfer. All taxpayers required
19    to  make  payments  by  electronic  funds transfer shall make
20    those payments for a minimum of one year beginning on October
21    1.
22        Any taxpayer not required to make payments by  electronic
23    funds transfer may make payments by electronic funds transfer
24    with the permission of the Department.
25        All  taxpayers  required  to  make  payment by electronic
26    funds transfer and any taxpayers  authorized  to  voluntarily
27    make  payments  by electronic funds transfer shall make those
28    payments in the manner authorized by the Department.
29        The Department shall adopt such rules as are necessary to
30    effectuate a program of electronic  funds  transfer  and  the
31    requirements of this Section.
32        Before October 1, 2000, if the taxpayer's average monthly
33    tax   liability   to  the  Department  under  this  Act,  the
34    Retailers' Occupation Tax Act,  the  Service  Occupation  Tax
 
                            -11-           LRB9103095DJcdam07
 1    Act,  the  Service Use Tax Act was $10,000 or more during the
 2    preceding 4 complete  calendar  quarters,  he  shall  file  a
 3    return  with the Department each month by the 20th day of the
 4    month  next  following  the  month  during  which  such   tax
 5    liability   is  incurred  and  shall  make  payments  to  the
 6    Department on or before the 7th, 15th, 22nd and last  day  of
 7    the  month  during  which  such liability is incurred. On and
 8    after October 1, 2000, if the taxpayer's average monthly  tax
 9    liability  to  the  Department under this Act, the Retailers'
10    Occupation Tax Act, the Service Occupation Tax Act,  and  the
11    Service  Use Tax Act was $20,000 or more during the preceding
12    4 complete calendar quarters, he shall file a return with the
13    Department each month by the  20th  day  of  the  month  next
14    following  the  month  during  which  such  tax  liability is
15    incurred and shall make  payment  to  the  Department  on  or
16    before  the  7th,  15th,  22nd  and  last day of or the month
17    during which such liability is incurred. If the month  during
18    which  such  tax liability is incurred began prior to January
19    1, 1985, each payment shall be in an amount equal to  1/4  of
20    the  taxpayer's  actual  liability for the month or an amount
21    set by the Department  not  to  exceed  1/4  of  the  average
22    monthly  liability  of the taxpayer to the Department for the
23    preceding 4 complete calendar quarters (excluding  the  month
24    of  highest  liability  and  the month of lowest liability in
25    such 4 quarter period).  If the month during which  such  tax
26    liability is incurred begins on or after January 1, 1985, and
27    prior  to January 1, 1987, each payment shall be in an amount
28    equal to 22.5% of the taxpayer's  actual  liability  for  the
29    month  or  27.5%  of  the  taxpayer's  liability for the same
30    calendar month of the preceding year.  If  the  month  during
31    which  such  tax  liability  is  incurred  begins on or after
32    January 1, 1987, and prior to January 1, 1988,  each  payment
33    shall be in an amount equal to 22.5% of the taxpayer's actual
34    liability for the month or 26.25% of the taxpayer's liability
 
                            -12-           LRB9103095DJcdam07
 1    for  the  same  calendar month of the preceding year.  If the
 2    month during which such tax liability is incurred  begins  on
 3    or  after  January  1, 1988, and prior to January 1, 1989, or
 4    begins on or after January 1, 1996, each payment shall be  in
 5    an  amount  equal to 22.5% of the taxpayer's actual liability
 6    for the month or 25% of the taxpayer's liability for the same
 7    calendar month of the preceding year.  If  the  month  during
 8    which  such  tax  liability  is  incurred  begins on or after
 9    January 1, 1989, and prior to January 1, 1996,  each  payment
10    shall be in an amount equal to 22.5% of the taxpayer's actual
11    liability  for  the  month or 25% of the taxpayer's liability
12    for the same calendar month of the preceding year or 100%  of
13    the  taxpayer's  actual  liability  for  the  quarter monthly
14    reporting  period.   The  amount  of  such  quarter   monthly
15    payments shall be credited against the final tax liability of
16    the  taxpayer's  return  for  that  month.  Before October 1,
17    2000, once applicable,  the  requirement  of  the  making  of
18    quarter  monthly  payments  to  the Department shall continue
19    until  such  taxpayer's  average  monthly  liability  to  the
20    Department during the preceding 4 complete calendar  quarters
21    (excluding  the  month  of highest liability and the month of
22    lowest  liability)  is  less  than  $9,000,  or  until   such
23    taxpayer's  average  monthly  liability  to the Department as
24    computed  for  each  calendar  quarter  of  the  4  preceding
25    complete  calendar  quarter  period  is  less  than  $10,000.
26    However, if  a  taxpayer  can  show  the  Department  that  a
27    substantial  change  in  the taxpayer's business has occurred
28    which causes the taxpayer  to  anticipate  that  his  average
29    monthly  tax  liability for the reasonably foreseeable future
30    will fall below the $10,000 threshold stated above, then such
31    taxpayer may petition  the  Department  for  change  in  such
32    taxpayer's  reporting  status.  On and after October 1, 2000,
33    once applicable, the requirement of  the  making  of  quarter
34    monthly  payments to the Department shall continue until such
 
                            -13-           LRB9103095DJcdam07
 1    taxpayer's average monthly liability to the Department during
 2    the preceding 4 complete  calendar  quarters  (excluding  the
 3    month of highest liability and the month of lowest liability)
 4    is less than $19,000 or until such taxpayer's average monthly
 5    liability  to  the  Department  as computed for each calendar
 6    quarter of the 4 preceding complete calendar  quarter  period
 7    is  less  than  $20,000.  However, if a taxpayer can show the
 8    Department  that  a  substantial  change  in  the  taxpayer's
 9    business has occurred which causes the taxpayer to anticipate
10    that his average monthly tax  liability  for  the  reasonably
11    foreseeable  future  will  fall  below  the $20,000 threshold
12    stated above, then such taxpayer may petition the  Department
13    for  a  change  in  such  taxpayer's  reporting  status.  The
14    Department shall  change  such  taxpayer's  reporting  status
15    unless  it  finds  that such change is seasonal in nature and
16    not likely to be long  term.  If  any  such  quarter  monthly
17    payment  is not paid at the time or in the amount required by
18    this Section, then the taxpayer shall be liable for penalties
19    and interest on the difference between the minimum amount due
20    and the amount of such quarter monthly payment  actually  and
21    timely  paid,  except  insofar as the taxpayer has previously
22    made payments for that month to the Department in  excess  of
23    the  minimum  payments  previously  due  as  provided in this
24    Section.  The Department  shall  make  reasonable  rules  and
25    regulations  to govern the quarter monthly payment amount and
26    quarter monthly payment dates for taxpayers who file on other
27    than a calendar monthly basis.
28        If any such payment provided for in this Section  exceeds
29    the  taxpayer's  liabilities  under  this Act, the Retailers'
30    Occupation Tax Act, the Service Occupation Tax  Act  and  the
31    Service  Use Tax Act, as shown by an original monthly return,
32    the  Department  shall  issue  to  the  taxpayer   a   credit
33    memorandum  no  later than 30 days after the date of payment,
34    which memorandum may be submitted  by  the  taxpayer  to  the
 
                            -14-           LRB9103095DJcdam07
 1    Department  in  payment  of  tax liability subsequently to be
 2    remitted by the taxpayer to the Department or be assigned  by
 3    the  taxpayer  to  a  similar  taxpayer  under  this Act, the
 4    Retailers' Occupation Tax Act, the Service Occupation Tax Act
 5    or the Service Use Tax Act,  in  accordance  with  reasonable
 6    rules  and  regulations  to  be prescribed by the Department,
 7    except that if such excess payment is shown  on  an  original
 8    monthly return and is made after December 31, 1986, no credit
 9    memorandum shall be issued, unless requested by the taxpayer.
10    If  no  such  request  is  made, the taxpayer may credit such
11    excess payment  against  tax  liability  subsequently  to  be
12    remitted  by  the  taxpayer to the Department under this Act,
13    the Retailers' Occupation Tax Act, the Service Occupation Tax
14    Act or the Service Use Tax Act, in accordance with reasonable
15    rules and regulations prescribed by the Department.   If  the
16    Department  subsequently  determines  that all or any part of
17    the credit taken was not actually due to  the  taxpayer,  the
18    taxpayer's  2.1%  or 1.75% vendor's discount shall be reduced
19    by 2.1% or 1.75% of the difference between the  credit  taken
20    and  that  actually due, and the taxpayer shall be liable for
21    penalties and interest on such difference.
22        If the retailer is otherwise required to file  a  monthly
23    return and if the retailer's average monthly tax liability to
24    the  Department  does  not  exceed  $200,  the Department may
25    authorize his returns to be filed on a quarter annual  basis,
26    with  the  return for January, February, and March of a given
27    year being due by April 20 of such year; with the return  for
28    April,  May  and June of a given year being due by July 20 of
29    such year; with the return for July, August and September  of
30    a  given  year being due by October 20 of such year, and with
31    the return for October, November and December of a given year
32    being due by January 20 of the following year.
33        If the retailer is otherwise required to file  a  monthly
34    or quarterly return and if the retailer's average monthly tax
 
                            -15-           LRB9103095DJcdam07
 1    liability   to  the  Department  does  not  exceed  $50,  the
 2    Department may authorize his returns to be filed on an annual
 3    basis, with the return for a given year being due by  January
 4    20 of the following year.
 5        Such  quarter  annual  and annual returns, as to form and
 6    substance, shall be  subject  to  the  same  requirements  as
 7    monthly returns.
 8        Notwithstanding   any   other   provision   in  this  Act
 9    concerning the time within which  a  retailer  may  file  his
10    return, in the case of any retailer who ceases to engage in a
11    kind  of  business  which  makes  him  responsible for filing
12    returns under this Act, such  retailer  shall  file  a  final
13    return  under  this Act with the Department not more than one
14    month after discontinuing such business.
15        In addition, with respect to motor vehicles,  watercraft,
16    aircraft,  and  trailers  that  are required to be registered
17    with an agency of this State,  every  retailer  selling  this
18    kind  of  tangible  personal  property  shall  file, with the
19    Department, upon a form to be prescribed and supplied by  the
20    Department,  a separate return for each such item of tangible
21    personal property  which  the  retailer  sells,  except  that
22    where,  in  the  same  transaction,  a  retailer of aircraft,
23    watercraft, motor vehicles or trailers  transfers  more  than
24    one aircraft, watercraft, motor vehicle or trailer to another
25    aircraft,  watercraft,  motor vehicle or trailer retailer for
26    the purpose of resale, that seller for resale may report  the
27    transfer  of  all the aircraft, watercraft, motor vehicles or
28    trailers involved in that transaction to  the  Department  on
29    the  same  uniform invoice-transaction reporting return form.
30    For purposes of this Section, "watercraft" means a  Class  2,
31    Class  3,  or Class 4 watercraft as defined in Section 3-2 of
32    the Boat Registration and Safety Act, a personal  watercraft,
33    or any boat equipped with an inboard motor.
34        The  transaction  reporting  return  in the case of motor
 
                            -16-           LRB9103095DJcdam07
 1    vehicles or trailers that are required to be registered  with
 2    an  agency  of  this State, shall be the same document as the
 3    Uniform Invoice referred to in Section 5-402 of the  Illinois
 4    Vehicle  Code  and  must  show  the  name  and address of the
 5    seller; the name and address of the purchaser; the amount  of
 6    the  selling  price  including  the  amount  allowed  by  the
 7    retailer  for  traded-in property, if any; the amount allowed
 8    by the retailer for the traded-in tangible personal property,
 9    if any, to the extent to which Section 2 of this  Act  allows
10    an exemption for the value of traded-in property; the balance
11    payable  after  deducting  such  trade-in  allowance from the
12    total selling price; the amount of tax due from the  retailer
13    with respect to such transaction; the amount of tax collected
14    from  the  purchaser  by the retailer on such transaction (or
15    satisfactory evidence that  such  tax  is  not  due  in  that
16    particular  instance, if that is claimed to be the fact); the
17    place and date of the sale; a  sufficient  identification  of
18    the  property  sold; such other information as is required in
19    Section 5-402 of the Illinois Vehicle Code,  and  such  other
20    information as the Department may reasonably require.
21        The   transaction   reporting   return  in  the  case  of
22    watercraft and aircraft must show the name and address of the
23    seller; the name and address of the purchaser; the amount  of
24    the  selling  price  including  the  amount  allowed  by  the
25    retailer  for  traded-in property, if any; the amount allowed
26    by the retailer for the traded-in tangible personal property,
27    if any, to the extent to which Section 2 of this  Act  allows
28    an exemption for the value of traded-in property; the balance
29    payable  after  deducting  such  trade-in  allowance from the
30    total selling price; the amount of tax due from the  retailer
31    with respect to such transaction; the amount of tax collected
32    from  the  purchaser  by the retailer on such transaction (or
33    satisfactory evidence that  such  tax  is  not  due  in  that
34    particular  instance, if that is claimed to be the fact); the
 
                            -17-           LRB9103095DJcdam07
 1    place and date of the sale, a  sufficient  identification  of
 2    the   property  sold,  and  such  other  information  as  the
 3    Department may reasonably require.
 4        Such transaction reporting  return  shall  be  filed  not
 5    later  than  20  days  after the date of delivery of the item
 6    that is being sold, but may be filed by the retailer  at  any
 7    time   sooner  than  that  if  he  chooses  to  do  so.   The
 8    transaction reporting return and tax remittance or  proof  of
 9    exemption  from  the  tax  that is imposed by this Act may be
10    transmitted to the Department by way of the State agency with
11    which, or State officer  with  whom,  the  tangible  personal
12    property   must  be  titled  or  registered  (if  titling  or
13    registration is required) if the Department and  such  agency
14    or  State officer determine that this procedure will expedite
15    the processing of applications for title or registration.
16        With each such transaction reporting return, the retailer
17    shall remit the proper amount of tax  due  (or  shall  submit
18    satisfactory evidence that the sale is not taxable if that is
19    the  case),  to  the  Department or its agents, whereupon the
20    Department shall  issue,  in  the  purchaser's  name,  a  tax
21    receipt  (or  a certificate of exemption if the Department is
22    satisfied that the particular sale is tax exempt) which  such
23    purchaser  may  submit  to  the  agency  with which, or State
24    officer with whom, he must title  or  register  the  tangible
25    personal   property   that   is   involved   (if  titling  or
26    registration is required)  in  support  of  such  purchaser's
27    application  for an Illinois certificate or other evidence of
28    title or registration to such tangible personal property.
29        No retailer's failure or refusal to remit tax under  this
30    Act  precludes  a  user,  who  has paid the proper tax to the
31    retailer, from obtaining his certificate of  title  or  other
32    evidence of title or registration (if titling or registration
33    is  required)  upon  satisfying the Department that such user
34    has paid the proper tax (if tax is due) to the retailer.  The
 
                            -18-           LRB9103095DJcdam07
 1    Department shall adopt appropriate rules  to  carry  out  the
 2    mandate of this paragraph.
 3        If  the  user who would otherwise pay tax to the retailer
 4    wants the transaction reporting return filed and the  payment
 5    of  tax  or  proof of exemption made to the Department before
 6    the retailer is willing to take these actions and  such  user
 7    has  not  paid the tax to the retailer, such user may certify
 8    to the fact of such delay by the retailer, and may (upon  the
 9    Department   being   satisfied   of   the   truth   of   such
10    certification)  transmit  the  information  required  by  the
11    transaction  reporting  return  and the remittance for tax or
12    proof of exemption directly to the Department and obtain  his
13    tax  receipt  or  exemption determination, in which event the
14    transaction reporting return and tax  remittance  (if  a  tax
15    payment  was required) shall be credited by the Department to
16    the  proper  retailer's  account  with  the  Department,  but
17    without the 2.1% or  1.75%  discount  provided  for  in  this
18    Section  being  allowed.  When the user pays the tax directly
19    to the Department, he shall pay the tax in  the  same  amount
20    and in the same form in which it would be remitted if the tax
21    had been remitted to the Department by the retailer.
22        Where  a  retailer  collects  the tax with respect to the
23    selling price of tangible personal property  which  he  sells
24    and  the  purchaser thereafter returns such tangible personal
25    property and the retailer refunds the selling  price  thereof
26    to  the  purchaser,  such  retailer shall also refund, to the
27    purchaser, the tax so  collected  from  the  purchaser.  When
28    filing his return for the period in which he refunds such tax
29    to  the  purchaser, the retailer may deduct the amount of the
30    tax so refunded by him to the purchaser from  any  other  use
31    tax  which  such  retailer may be required to pay or remit to
32    the Department, as shown by such return, if the amount of the
33    tax to be deducted was previously remitted to the  Department
34    by  such  retailer.   If  the  retailer  has  not  previously
 
                            -19-           LRB9103095DJcdam07
 1    remitted  the  amount  of  such  tax to the Department, he is
 2    entitled to no deduction under this Act upon  refunding  such
 3    tax to the purchaser.
 4        Any  retailer  filing  a  return under this Section shall
 5    also include (for the purpose  of  paying  tax  thereon)  the
 6    total  tax  covered  by such return upon the selling price of
 7    tangible personal property purchased by him at retail from  a
 8    retailer, but as to which the tax imposed by this Act was not
 9    collected  from  the  retailer  filing  such return, and such
10    retailer shall remit the amount of such tax to the Department
11    when filing such return.
12        If experience indicates such action  to  be  practicable,
13    the  Department  may  prescribe  and furnish a combination or
14    joint return which will enable retailers, who are required to
15    file  returns  hereunder  and  also  under   the   Retailers'
16    Occupation  Tax  Act,  to  furnish all the return information
17    required by both Acts on the one form.
18        Where the retailer has more than one business  registered
19    with  the  Department  under separate registration under this
20    Act, such retailer may not file each return that is due as  a
21    single  return  covering  all such registered businesses, but
22    shall  file  separate  returns  for  each   such   registered
23    business.
24        Beginning  January  1,  1990,  each  month the Department
25    shall pay into the State and Local Sales Tax Reform  Fund,  a
26    special  fund  in the State Treasury which is hereby created,
27    the net revenue realized for the preceding month from the  1%
28    tax  on  sales  of  food for human consumption which is to be
29    consumed off the  premises  where  it  is  sold  (other  than
30    alcoholic  beverages,  soft  drinks  and  food which has been
31    prepared for  immediate  consumption)  and  prescription  and
32    nonprescription  medicines,  drugs,  medical  appliances  and
33    insulin,  urine  testing materials, syringes and needles used
34    by diabetics.
 
                            -20-           LRB9103095DJcdam07
 1        Beginning January 1,  1990,  each  month  the  Department
 2    shall  pay  into the County and Mass Transit District Fund 4%
 3    of the net revenue realized for the preceding month from  the
 4    6.25%  general rate on the selling price of tangible personal
 5    property which is purchased outside Illinois at retail from a
 6    retailer and which is titled or registered by  an  agency  of
 7    this State's government.
 8        Beginning  January  1,  1990,  each  month the Department
 9    shall pay into the State and Local Sales Tax Reform  Fund,  a
10    special  fund  in  the State Treasury, 20% of the net revenue
11    realized for the preceding month from the 6.25% general  rate
12    on  the  selling  price  of tangible personal property, other
13    than tangible personal property which  is  purchased  outside
14    Illinois  at  retail  from  a retailer and which is titled or
15    registered by an agency of this State's government.
16        Beginning November 1, 2000,  and  so  long  as  the  rate
17    remains  at  1.25%,  each month the Department shall pay into
18    the County and Mass Transit District  Fund  20%  of  the  net
19    revenue  realized for the preceding month from the 1.25% rate
20    on the selling price of motor fuel and gasohol.
21        Beginning January 1,  1990,  each  month  the  Department
22    shall  pay  into the Local Government Tax Fund 16% of the net
23    revenue realized for  the  preceding  month  from  the  6.25%
24    general  rate  on  the  selling  price  of  tangible personal
25    property which is purchased outside Illinois at retail from a
26    retailer and which is titled or registered by  an  agency  of
27    this State's government.
28        Beginning  November  1,  2000,  and  so  long as the rate
29    remains at 1.25%, each month the Department  shall  pay  into
30    the Local Government Tax Fund 80% of the net revenue realized
31    for  the  preceding  month from the 1.25% rate on the selling
32    price of motor fuel and gasohol.
33        Of the remainder of the moneys received by the Department
34    pursuant to this Act, (a) 1.75% thereof shall  be  paid  into
 
                            -21-           LRB9103095DJcdam07
 1    the  Build  Illinois Fund and (b) prior to July 1, 1989, 2.2%
 2    and on and after July 1, 1989, 3.8%  thereof  shall  be  paid
 3    into  the  Build Illinois Fund; provided, however, that if in
 4    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
 5    as the case may be, of the moneys received by the  Department
 6    and required to be paid into the Build Illinois Fund pursuant
 7    to  Section 3 of the Retailers' Occupation Tax Act, Section 9
 8    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
 9    Section 9 of the Service Occupation Tax Act, such Acts  being
10    hereinafter  called the "Tax Acts" and such aggregate of 2.2%
11    or 3.8%, as the case may  be,  of  moneys  being  hereinafter
12    called  the  "Tax Act Amount", and (2) the amount transferred
13    to the Build Illinois Fund from the State and Local Sales Tax
14    Reform Fund shall be less than the  Annual  Specified  Amount
15    (as  defined  in  Section  3 of the Retailers' Occupation Tax
16    Act), an amount equal to the difference shall be  immediately
17    paid  into the Build Illinois Fund from other moneys received
18    by the Department pursuant  to  the  Tax  Acts;  and  further
19    provided,  that  if on the last business day of any month the
20    sum of (1) the Tax Act Amount required to be  deposited  into
21    the  Build  Illinois  Bond Account in the Build Illinois Fund
22    during such month and (2) the amount transferred during  such
23    month  to  the  Build  Illinois Fund from the State and Local
24    Sales Tax Reform Fund shall have been less than 1/12  of  the
25    Annual  Specified  Amount,  an amount equal to the difference
26    shall be immediately paid into the Build Illinois  Fund  from
27    other  moneys  received by the Department pursuant to the Tax
28    Acts; and, further provided,  that  in  no  event  shall  the
29    payments  required  under  the  preceding  proviso  result in
30    aggregate payments into the Build Illinois Fund  pursuant  to
31    this  clause (b) for any fiscal year in excess of the greater
32    of (i) the Tax Act Amount or (ii) the Annual Specified Amount
33    for such fiscal year; and, further provided, that the amounts
34    payable into the Build Illinois Fund under  this  clause  (b)
 
                            -22-           LRB9103095DJcdam07
 1    shall be payable only until such time as the aggregate amount
 2    on  deposit  under each trust indenture securing Bonds issued
 3    and outstanding pursuant to the Build Illinois  Bond  Act  is
 4    sufficient, taking into account any future investment income,
 5    to  fully provide, in accordance with such indenture, for the
 6    defeasance of or the payment of the principal of, premium, if
 7    any, and interest on the Bonds secured by such indenture  and
 8    on  any  Bonds  expected to be issued thereafter and all fees
 9    and costs payable with respect thereto, all as  certified  by
10    the  Director  of  the  Bureau of the Budget.  If on the last
11    business day of any month  in  which  Bonds  are  outstanding
12    pursuant to the Build Illinois Bond Act, the aggregate of the
13    moneys  deposited  in  the Build Illinois Bond Account in the
14    Build Illinois Fund in such month  shall  be  less  than  the
15    amount  required  to  be  transferred  in such month from the
16    Build Illinois  Bond  Account  to  the  Build  Illinois  Bond
17    Retirement  and  Interest  Fund pursuant to Section 13 of the
18    Build Illinois Bond Act, an amount equal to  such  deficiency
19    shall  be  immediately paid from other moneys received by the
20    Department pursuant to the Tax Acts  to  the  Build  Illinois
21    Fund;  provided,  however, that any amounts paid to the Build
22    Illinois Fund in any fiscal year pursuant  to  this  sentence
23    shall be deemed to constitute payments pursuant to clause (b)
24    of  the  preceding  sentence  and  shall  reduce  the  amount
25    otherwise payable for such fiscal year pursuant to clause (b)
26    of  the  preceding  sentence.   The  moneys  received  by the
27    Department pursuant to this Act and required to be  deposited
28    into the Build Illinois Fund are subject to the pledge, claim
29    and charge set forth in Section 12 of the Build Illinois Bond
30    Act.
31        Subject  to  payment  of  amounts into the Build Illinois
32    Fund as  provided  in  the  preceding  paragraph  or  in  any
33    amendment  thereto hereafter enacted, the following specified
34    monthly  installment  of  the   amount   requested   in   the
 
                            -23-           LRB9103095DJcdam07
 1    certificate  of  the  Chairman  of  the Metropolitan Pier and
 2    Exposition Authority provided  under  Section  8.25f  of  the
 3    State  Finance  Act, but not in excess of the sums designated
 4    as "Total Deposit", shall be deposited in the aggregate  from
 5    collections  under Section 9 of the Use Tax Act, Section 9 of
 6    the Service Use Tax Act, Section 9 of the Service  Occupation
 7    Tax  Act,  and Section 3 of the Retailers' Occupation Tax Act
 8    into the  McCormick  Place  Expansion  Project  Fund  in  the
 9    specified fiscal years.
10             Fiscal Year                   Total Deposit
11                 1993                            $0
12                 1994                        53,000,000
13                 1995                        58,000,000
14                 1996                        61,000,000
15                 1997                        64,000,000
16                 1998                        68,000,000
17                 1999                        71,000,000
18                 2000                        75,000,000
19                 2001                        80,000,000
20                 2002                        84,000,000
21                 2003                        89,000,000
22                 2004                        93,000,000
23                 2005                        97,000,000
24                 2006                       102,000,000
25                 2007                       108,000,000
26                 2008                       115,000,000
27                 2009                       120,000,000
28                 2010                       126,000,000
29                 2011                       132,000,000
30                 2012                       138,000,000
31                 2013 and                   145,000,000
32        each fiscal year
33        thereafter that bonds
34        are outstanding under
 
                            -24-           LRB9103095DJcdam07
 1        Section 13.2 of the
 2        Metropolitan Pier and
 3        Exposition Authority
 4        Act, but not after fiscal year 2029.
 5        Beginning  July 20, 1993 and in each month of each fiscal
 6    year thereafter, one-eighth of the amount  requested  in  the
 7    certificate  of  the  Chairman  of  the Metropolitan Pier and
 8    Exposition Authority for that fiscal year,  less  the  amount
 9    deposited  into the McCormick Place Expansion Project Fund by
10    the State Treasurer in the respective month under  subsection
11    (g)  of  Section  13  of the Metropolitan Pier and Exposition
12    Authority Act, plus cumulative deficiencies in  the  deposits
13    required  under  this  Section for previous months and years,
14    shall be deposited into the McCormick Place Expansion Project
15    Fund, until the full amount requested for  the  fiscal  year,
16    but  not  in  excess  of the amount specified above as "Total
17    Deposit", has been deposited.
18        Subject to payment of amounts  into  the  Build  Illinois
19    Fund  and the McCormick Place Expansion Project Fund pursuant
20    to the preceding  paragraphs  or  in  any  amendment  thereto
21    hereafter  enacted,  each month the Department shall pay into
22    the Local Government Distributive Fund .4% of the net revenue
23    realized for the preceding month from the 5% general rate, or
24    .4% of 80% of the net  revenue  realized  for  the  preceding
25    month from the 6.25% general rate, as the case may be, on the
26    selling  price  of  tangible  personal  property which amount
27    shall, subject to appropriation, be distributed  as  provided
28    in Section 2 of the State Revenue Sharing Act. No payments or
29    distributions pursuant to this paragraph shall be made if the
30    tax  imposed  by  this  Act  on  photoprocessing  products is
31    declared unconstitutional, or if the proceeds from  such  tax
32    are unavailable for distribution because of litigation.
33        Subject  to  payment  of  amounts into the Build Illinois
34    Fund, the McCormick Place Expansion  Project  Fund,  and  the
 
                            -25-           LRB9103095DJcdam07
 1    Local  Government Distributive Fund pursuant to the preceding
 2    paragraphs or in any amendments  thereto  hereafter  enacted,
 3    beginning  July  1, 1993, the Department shall each month pay
 4    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
 5    revenue  realized  for  the  preceding  month  from the 6.25%
 6    general rate  on  the  selling  price  of  tangible  personal
 7    property.
 8        Of the remainder of the moneys received by the Department
 9    pursuant  to  this  Act,  75%  thereof shall be paid into the
10    State Treasury and 25% shall be reserved in a special account
11    and used only for the transfer to the Common School  Fund  as
12    part of the monthly transfer from the General Revenue Fund in
13    accordance with Section 8a of the State Finance Act.
14        As  soon  as  possible after the first day of each month,
15    upon  certification  of  the  Department  of   Revenue,   the
16    Comptroller  shall  order transferred and the Treasurer shall
17    transfer from the General Revenue Fund to the Motor Fuel  Tax
18    Fund  an  amount  equal  to  1.7%  of  80% of the net revenue
19    realized under this  Act  for  the  second  preceding  month.
20    Beginning  April 1, 2000, this transfer is no longer required
21    and shall not be made.
22        Net revenue realized for a month  shall  be  the  revenue
23    collected  by the State pursuant to this Act, less the amount
24    paid out during  that  month  as  refunds  to  taxpayers  for
25    overpayment of liability.
26        For  greater simplicity of administration, manufacturers,
27    importers and wholesalers whose products are sold  at  retail
28    in Illinois by numerous retailers, and who wish to do so, may
29    assume  the  responsibility  for accounting and paying to the
30    Department all tax accruing under this Act  with  respect  to
31    such  sales,  if  the  retailers who are affected do not make
32    written objection to the Department to this arrangement.
33    (Source: P.A.  90-491,  eff.  1-1-99;  90-612,  eff.  7-8-98;
34    91-37,  eff.  7-1-99;  91-51,  eff.  6-30-99;  91-101,   eff.
 
                            -26-           LRB9103095DJcdam07
 1    7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)

 2        Section  10.   The  Service  Use  Tax  Act  is amended by
 3    changing Sections 3-10 and 9 as follows:

 4        (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
 5        Sec. 3-10.  Rate of tax.  Unless  otherwise  provided  in
 6    this  Section,  the tax imposed by this Act is at the rate of
 7    6.25% of the selling  price  of  tangible  personal  property
 8    transferred  as  an incident to the sale of service, but, for
 9    the purpose of computing this tax,  in  no  event  shall  the
10    selling  price be less than the cost price of the property to
11    the serviceman.
12        With respect to motor fuel, as defined in Section 1.1  of
13    the  Motor  Fuel  Tax Law, and gasohol, as defined in Section
14    3-40 of the Use Tax Act, the tax is imposed at  the  rate  of
15    1.25%.    If,  however, the aggregate tax revenues from motor
16    fuel and gasohol under the Motor  Fuel  Tax  Law  during  the
17    period  from  October  1, 2002 through September 30, 2003 are
18    not at least 15% more than the aggregate  tax  revenues  from
19    motor  fuel and gasohol under that Law during the period from
20    October 1, 1999 through September 30,  2000,  then  beginning
21    January  1, 2004 the tax is imposed on motor fuel and gasohol
22    at the 6.25% general rate.
23        With respect to gasohol, as defined in the Use  Tax  Act,
24    the  tax  imposed  by  this Act applies to 70% of the selling
25    price of property transferred as an incident to the  sale  of
26    service on or after January 1, 1990, and before July 1, 2003,
27    and to 100% of the selling price thereafter.
28        At  the  election  of  any registered serviceman made for
29    each fiscal year, sales of service  in  which  the  aggregate
30    annual  cost  price of tangible personal property transferred
31    as an incident to the sales of service is less than  35%,  or
32    75% in the case of servicemen transferring prescription drugs
 
                            -27-           LRB9103095DJcdam07
 1    or  servicemen  engaged  in  graphic  arts production, of the
 2    aggregate annual total  gross  receipts  from  all  sales  of
 3    service,  the  tax  imposed by this Act shall be based on the
 4    serviceman's cost price of  the  tangible  personal  property
 5    transferred as an incident to the sale of those services.
 6        The  tax  shall  be  imposed  at  the  rate of 1% on food
 7    prepared for immediate consumption and  transferred  incident
 8    to  a  sale  of  service  subject  to this Act or the Service
 9    Occupation Tax Act by an entity licensed under  the  Hospital
10    Licensing  Act,  the Nursing Home Care Act, or the Child Care
11    Act of 1969.  The tax shall also be imposed at the rate of 1%
12    on food for human consumption that is to be consumed off  the
13    premises  where  it  is sold (other than alcoholic beverages,
14    soft drinks, and food that has been  prepared  for  immediate
15    consumption  and is not otherwise included in this paragraph)
16    and  prescription  and  nonprescription   medicines,   drugs,
17    medical  appliances, modifications to a motor vehicle for the
18    purpose of rendering it usable  by  a  disabled  person,  and
19    insulin,  urine testing materials, syringes, and needles used
20    by diabetics,  for  human  use.  For  the  purposes  of  this
21    Section, the term "soft drinks" means any complete, finished,
22    ready-to-use, non-alcoholic drink, whether carbonated or not,
23    including  but  not limited to soda water, cola, fruit juice,
24    vegetable juice, carbonated water, and all other preparations
25    commonly known as soft drinks of whatever kind or description
26    that are contained in  any  closed  or  sealed  bottle,  can,
27    carton, or container, regardless of size.  "Soft drinks" does
28    not   include   coffee,  tea,  non-carbonated  water,  infant
29    formula, milk or milk products as  defined  in  the  Grade  A
30    Pasteurized  Milk and Milk Products Act, or drinks containing
31    50% or more natural fruit or vegetable juice.
32        Notwithstanding any other provisions of this  Act,  "food
33    for human consumption that is to be consumed off the premises
34    where  it  is  sold" includes all food sold through a vending
 
                            -28-           LRB9103095DJcdam07
 1    machine, except  soft  drinks  and  food  products  that  are
 2    dispensed  hot  from  a  vending  machine,  regardless of the
 3    location of the vending machine.
 4        If the property that is acquired  from  a  serviceman  is
 5    acquired  outside  Illinois  and used outside Illinois before
 6    being brought to Illinois for use here and is  taxable  under
 7    this  Act,  the  "selling price" on which the tax is computed
 8    shall be reduced by an amount that  represents  a  reasonable
 9    allowance   for   depreciation   for   the  period  of  prior
10    out-of-state use.
11    (Source: P.A. 90-605, eff.  6-30-98;  90-606,  eff.  6-30-98;
12    91-51, eff. 6-30-99; 91-541, eff. 8-13-99.)

13        (35 ILCS 110/9) (from Ch. 120, par. 439.39)
14        Sec.   9.  Each  serviceman  required  or  authorized  to
15    collect the tax herein imposed shall pay  to  the  Department
16    the  amount of such tax (except as otherwise provided) at the
17    time when he is required to file his return  for  the  period
18    during  which such tax was collected, less a discount of 2.1%
19    prior to January 1, 1990 and 1.75% on and  after  January  1,
20    1990, or $5 per calendar year, whichever is greater, which is
21    allowed  to reimburse the serviceman for expenses incurred in
22    collecting the tax, keeping  records,  preparing  and  filing
23    returns,   remitting  the  tax  and  supplying  data  to  the
24    Department on request. A serviceman need not remit that  part
25    of any tax collected by him to the extent that he is required
26    to pay and does pay the tax imposed by the Service Occupation
27    Tax  Act  with  respect  to his sale of service involving the
28    incidental transfer by him of the same property.
29        Except as provided hereinafter in  this  Section,  on  or
30    before  the  twentieth  day  of  each  calendar  month,  such
31    serviceman  shall  file  a  return for the preceding calendar
32    month in accordance with reasonable Rules and Regulations  to
33    be  promulgated by the Department. Such return shall be filed
 
                            -29-           LRB9103095DJcdam07
 1    on a form prescribed by the Department and shall contain such
 2    information as the Department may reasonably require.
 3        The Department may require  returns  to  be  filed  on  a
 4    quarterly  basis.  If so required, a return for each calendar
 5    quarter shall be filed on or before the twentieth day of  the
 6    calendar  month  following  the end of such calendar quarter.
 7    The taxpayer shall also file a return with the Department for
 8    each of the first two months of each calendar quarter, on  or
 9    before  the  twentieth  day  of the following calendar month,
10    stating:
11             1.  The name of the seller;
12             2.  The address of the principal place  of  business
13        from which he engages in business as a serviceman in this
14        State;
15             3.  The total amount of taxable receipts received by
16        him   during  the  preceding  calendar  month,  including
17        receipts  from  charge  and  time  sales,  but  less  all
18        deductions allowed by law;
19             4.  The amount of credit provided in Section  2d  of
20        this Act;
21             5.  The amount of tax due;
22             5-5.  The signature of the taxpayer; and
23             6.  Such   other   reasonable   information  as  the
24        Department may require.
25        If a taxpayer fails to sign a return within 30 days after
26    the proper notice and demand for signature by the Department,
27    the return shall be considered valid and any amount shown  to
28    be due on the return shall be deemed assessed.
29        Beginning  October 1, 1993, a taxpayer who has an average
30    monthly tax liability of $150,000  or  more  shall  make  all
31    payments  required  by  rules of the Department by electronic
32    funds transfer.  Beginning October 1, 1994,  a  taxpayer  who
33    has  an  average  monthly  tax  liability of $100,000 or more
34    shall make all payments required by rules of  the  Department
 
                            -30-           LRB9103095DJcdam07
 1    by  electronic  funds transfer.  Beginning October 1, 1995, a
 2    taxpayer who has an average monthly tax liability of  $50,000
 3    or  more  shall  make  all  payments required by rules of the
 4    Department by electronic funds transfer. Beginning October 1,
 5    2000, a taxpayer who has an annual tax liability of  $200,000
 6    or  more  shall  make  all  payments required by rules of the
 7    Department by electronic funds transfer.   The  term  "annual
 8    tax liability" shall be the sum of the taxpayer's liabilities
 9    under   this  Act,  and  under  all  other  State  and  local
10    occupation and use tax laws administered by  the  Department,
11    for  the  immediately  preceding  calendar  year.    The term
12    "average  monthly  tax  liability"  means  the  sum  of   the
13    taxpayer's  liabilities  under  this Act, and under all other
14    State and local occupation and use tax laws  administered  by
15    the  Department,  for the immediately preceding calendar year
16    divided by 12.
17        Before August 1 of  each  year  beginning  in  1993,  the
18    Department  shall  notify  all  taxpayers  required  to  make
19    payments by electronic funds transfer. All taxpayers required
20    to  make  payments  by  electronic  funds transfer shall make
21    those payments for a minimum of one year beginning on October
22    1.
23        Any taxpayer not required to make payments by  electronic
24    funds transfer may make payments by electronic funds transfer
25    with the permission of the Department.
26        All  taxpayers  required  to  make  payment by electronic
27    funds transfer and any taxpayers  authorized  to  voluntarily
28    make  payments  by electronic funds transfer shall make those
29    payments in the manner authorized by the Department.
30        The Department shall adopt such rules as are necessary to
31    effectuate a program of electronic  funds  transfer  and  the
32    requirements of this Section.
33        If the serviceman is otherwise required to file a monthly
34    return  and if the serviceman's average monthly tax liability
 
                            -31-           LRB9103095DJcdam07
 1    to the Department does not exceed $200,  the  Department  may
 2    authorize  his returns to be filed on a quarter annual basis,
 3    with the return for January, February and March  of  a  given
 4    year  being due by April 20 of such year; with the return for
 5    April, May and June of a given year being due by July  20  of
 6    such  year; with the return for July, August and September of
 7    a given year being due by October 20 of such year,  and  with
 8    the return for October, November and December of a given year
 9    being due by January 20 of the following year.
10        If the serviceman is otherwise required to file a monthly
11    or  quarterly  return and if the serviceman's average monthly
12    tax liability to the Department  does  not  exceed  $50,  the
13    Department may authorize his returns to be filed on an annual
14    basis,  with the return for a given year being due by January
15    20 of the following year.
16        Such quarter annual and annual returns, as  to  form  and
17    substance,  shall  be  subject  to  the  same requirements as
18    monthly returns.
19        Notwithstanding  any  other   provision   in   this   Act
20    concerning  the  time  within which a serviceman may file his
21    return, in the case of any serviceman who ceases to engage in
22    a kind of business which makes  him  responsible  for  filing
23    returns  under  this  Act, such serviceman shall file a final
24    return under this Act with the Department  not  more  than  1
25    month after discontinuing such business.
26        Where  a  serviceman collects the tax with respect to the
27    selling price of property which he sells  and  the  purchaser
28    thereafter  returns  such property and the serviceman refunds
29    the selling price thereof to the purchaser,  such  serviceman
30    shall  also  refund,  to  the purchaser, the tax so collected
31    from the purchaser. When filing his return for the period  in
32    which  he  refunds  such tax to the purchaser, the serviceman
33    may deduct the amount of the tax so refunded by  him  to  the
34    purchaser  from any other Service Use Tax, Service Occupation
 
                            -32-           LRB9103095DJcdam07
 1    Tax,  retailers'  occupation  tax  or  use  tax  which   such
 2    serviceman may be required to pay or remit to the Department,
 3    as  shown by such return, provided that the amount of the tax
 4    to be deducted shall previously have  been  remitted  to  the
 5    Department  by  such  serviceman. If the serviceman shall not
 6    previously have remitted  the  amount  of  such  tax  to  the
 7    Department,  he  shall  be entitled to no deduction hereunder
 8    upon refunding such tax to the purchaser.
 9        Any serviceman  filing  a  return  hereunder  shall  also
10    include  the  total  tax  upon  the selling price of tangible
11    personal property purchased for use by him as an incident  to
12    a sale of service, and such serviceman shall remit the amount
13    of such tax to the Department when filing such return.
14        If  experience  indicates  such action to be practicable,
15    the Department may prescribe and  furnish  a  combination  or
16    joint  return  which will enable servicemen, who are required
17    to  file  returns  hereunder  and  also  under  the   Service
18    Occupation  Tax  Act,  to  furnish all the return information
19    required by both Acts on the one form.
20        Where  the  serviceman  has  more   than   one   business
21    registered  with  the  Department under separate registration
22    hereunder, such serviceman shall not file each return that is
23    due  as  a  single  return  covering  all   such   registered
24    businesses,  but  shall  file  separate returns for each such
25    registered business.
26        Beginning January 1,  1990,  each  month  the  Department
27    shall pay into the State and Local Tax Reform Fund, a special
28    fund  in the State Treasury, the net revenue realized for the
29    preceding month from the 1% tax on sales of  food  for  human
30    consumption which is to be consumed off the premises where it
31    is sold (other than alcoholic beverages, soft drinks and food
32    which  has  been  prepared  for  immediate  consumption)  and
33    prescription  and  nonprescription  medicines, drugs, medical
34    appliances and insulin, urine testing materials, syringes and
 
                            -33-           LRB9103095DJcdam07
 1    needles used by diabetics.
 2        Beginning November 1, 2000,  and  so  long  as  the  rate
 3    remains  at  1.25%,  each month the Department shall pay into
 4    the County and Mass Transit District  Fund  20%  of  the  net
 5    revenue  realized for the preceding month from the 1.25% rate
 6    on the selling price of motor fuel and gasohol.
 7        Beginning January 1,  1990,  each  month  the  Department
 8    shall  pay into the State and Local Sales Tax Reform Fund 20%
 9    of the net revenue realized for the preceding month from  the
10    6.25%   general   rate  on  transfers  of  tangible  personal
11    property, other than  tangible  personal  property  which  is
12    purchased  outside  Illinois  at  retail  from a retailer and
13    which is titled or registered by an agency  of  this  State's
14    government.
15        Beginning  November  1,  2000,  and  so  long as the rate
16    remains at 1.25%, each month the Department  shall  pay  into
17    the Local Government Tax Fund 80% of the net revenue realized
18    for  the  preceding  month from the 1.25% rate on the selling
19    price of motor fuel and gasohol.
20        Of the remainder of the moneys received by the Department
21    pursuant to this Act, (a)  1.75% thereof shall be  paid  into
22    the  Build  Illinois Fund and (b) prior to July 1, 1989, 2.2%
23    and on and after July 1, 1989, 3.8% thereof  shall  be   paid
24    into  the  Build Illinois Fund; provided, however, that if in
25    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
26    as the case may be, of the moneys received by the  Department
27    and required to be paid into the Build Illinois Fund pursuant
28    to  Section 3 of the Retailers' Occupation Tax Act, Section 9
29    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
30    Section 9 of the Service Occupation Tax Act, such Acts  being
31    hereinafter  called the "Tax Acts" and such aggregate of 2.2%
32    or 3.8%, as the case may  be,  of  moneys  being  hereinafter
33    called  the  "Tax Act Amount", and (2) the amount transferred
34    to the Build Illinois Fund from the State and Local Sales Tax
 
                            -34-           LRB9103095DJcdam07
 1    Reform Fund shall be less than the Annual  Specified   Amount
 2    (as  defined  in  Section  3 of the Retailers' Occupation Tax
 3    Act), an amount equal to the difference shall be  immediately
 4    paid  into the Build Illinois Fund from other moneys received
 5    by the Department pursuant  to  the  Tax  Acts;  and  further
 6    provided,  that  if on the last business day of any month the
 7    sum of (1) the Tax Act Amount required to be  deposited  into
 8    the  Build  Illinois  Bond Account in the Build Illinois Fund
 9    during such month and (2) the amount transferred during  such
10    month  to  the  Build  Illinois Fund from the State and Local
11    Sales Tax Reform Fund shall have been less than 1/12  of  the
12    Annual  Specified  Amount,  an amount equal to the difference
13    shall be immediately paid into the Build Illinois  Fund  from
14    other  moneys  received by the Department pursuant to the Tax
15    Acts; and, further provided,  that  in  no  event  shall  the
16    payments  required  under  the  preceding  proviso  result in
17    aggregate payments into the Build Illinois Fund  pursuant  to
18    this  clause (b) for any fiscal year in excess of the greater
19    of (i) the Tax Act Amount or (ii) the Annual Specified Amount
20    for such fiscal year; and, further provided, that the amounts
21    payable into the Build Illinois Fund under  this  clause  (b)
22    shall be payable only until such time as the aggregate amount
23    on  deposit  under each trust indenture securing Bonds issued
24    and outstanding pursuant to the Build Illinois  Bond  Act  is
25    sufficient, taking into account any future investment income,
26    to  fully provide, in accordance with such indenture, for the
27    defeasance of or the payment of the principal of, premium, if
28    any, and interest on the Bonds secured by such indenture  and
29    on  any  Bonds  expected to be issued thereafter and all fees
30    and costs payable with respect thereto, all as  certified  by
31    the  Director  of  the  Bureau of the Budget.  If on the last
32    business day of any month  in  which  Bonds  are  outstanding
33    pursuant to the Build Illinois Bond Act, the aggregate of the
34    moneys  deposited  in  the Build Illinois Bond Account in the
 
                            -35-           LRB9103095DJcdam07
 1    Build Illinois Fund in such month  shall  be  less  than  the
 2    amount  required  to  be  transferred  in such month from the
 3    Build Illinois  Bond  Account  to  the  Build  Illinois  Bond
 4    Retirement  and  Interest  Fund pursuant to Section 13 of the
 5    Build Illinois Bond Act, an amount equal to  such  deficiency
 6    shall  be  immediately paid from other moneys received by the
 7    Department pursuant to the Tax Acts  to  the  Build  Illinois
 8    Fund;  provided,  however, that any amounts paid to the Build
 9    Illinois Fund in any fiscal year pursuant  to  this  sentence
10    shall be deemed to constitute payments pursuant to clause (b)
11    of  the  preceding  sentence  and  shall  reduce  the  amount
12    otherwise payable for such fiscal year pursuant to clause (b)
13    of  the  preceding  sentence.   The  moneys  received  by the
14    Department pursuant to this Act and required to be  deposited
15    into the Build Illinois Fund are subject to the pledge, claim
16    and charge set forth in Section 12 of the Build Illinois Bond
17    Act.
18        Subject  to  payment  of  amounts into the Build Illinois
19    Fund as  provided  in  the  preceding  paragraph  or  in  any
20    amendment  thereto hereafter enacted, the following specified
21    monthly  installment  of  the   amount   requested   in   the
22    certificate  of  the  Chairman  of  the Metropolitan Pier and
23    Exposition Authority provided  under  Section  8.25f  of  the
24    State  Finance  Act, but not in excess of the sums designated
25    as "Total Deposit", shall be deposited in the aggregate  from
26    collections  under Section 9 of the Use Tax Act, Section 9 of
27    the Service Use Tax Act, Section 9 of the Service  Occupation
28    Tax  Act,  and Section 3 of the Retailers' Occupation Tax Act
29    into the  McCormick  Place  Expansion  Project  Fund  in  the
30    specified fiscal years.
31          Fiscal Year                     Total Deposit
32             1993                                   $0
33             1994                           53,000,000
34             1995                           58,000,000
 
                            -36-           LRB9103095DJcdam07
 1             1996                           61,000,000
 2             1997                           64,000,000
 3             1998                           68,000,000
 4             1999                           71,000,000
 5             2000                           75,000,000
 6             2001                           80,000,000
 7             2002                           84,000,000
 8             2003                           89,000,000
 9             2004                           93,000,000
10             2005                           97,000,000
11             2006                           102,000,000
12             2007                           108,000,000
13             2008                           115,000,000
14             2009                           120,000,000
15             2010                           126,000,000
16             2011                           132,000,000
17             2012                           138,000,000
18             2013 and                       145,000,000
19        each fiscal year
20        thereafter that bonds
21        are outstanding under
22        Section 13.2 of the
23        Metropolitan Pier and
24        Exposition Authority Act,
25        but not after fiscal year 2029.
26        Beginning  July 20, 1993 and in each month of each fiscal
27    year thereafter, one-eighth of the amount  requested  in  the
28    certificate  of  the  Chairman  of  the Metropolitan Pier and
29    Exposition Authority for that fiscal year,  less  the  amount
30    deposited  into the McCormick Place Expansion Project Fund by
31    the State Treasurer in the respective month under  subsection
32    (g)  of  Section  13  of the Metropolitan Pier and Exposition
33    Authority Act, plus cumulative deficiencies in  the  deposits
34    required  under  this  Section for previous months and years,
 
                            -37-           LRB9103095DJcdam07
 1    shall be deposited into the McCormick Place Expansion Project
 2    Fund, until the full amount requested for  the  fiscal  year,
 3    but  not  in  excess  of the amount specified above as "Total
 4    Deposit", has been deposited.
 5        Subject to payment of amounts  into  the  Build  Illinois
 6    Fund  and the McCormick Place Expansion Project Fund pursuant
 7    to the preceding  paragraphs  or  in  any  amendment  thereto
 8    hereafter  enacted,  each month the Department shall pay into
 9    the Local  Government  Distributive  Fund  0.4%  of  the  net
10    revenue  realized for the preceding month from the 5% general
11    rate or 0.4% of 80% of  the  net  revenue  realized  for  the
12    preceding  month from the 6.25% general rate, as the case may
13    be, on the selling price of tangible personal property  which
14    amount  shall,  subject  to  appropriation, be distributed as
15    provided in Section 2 of the State Revenue  Sharing  Act.  No
16    payments or distributions pursuant to this paragraph shall be
17    made  if  the  tax  imposed  by  this Act on photo processing
18    products is declared unconstitutional,  or  if  the  proceeds
19    from  such  tax  are  unavailable for distribution because of
20    litigation.
21        Subject to payment of amounts  into  the  Build  Illinois
22    Fund,  the  McCormick  Place  Expansion Project Fund, and the
23    Local Government Distributive Fund pursuant to the  preceding
24    paragraphs  or  in  any amendments thereto hereafter enacted,
25    beginning July 1, 1993, the Department shall each  month  pay
26    into  the Illinois Tax Increment Fund 0.27% of 80% of the net
27    revenue realized for  the  preceding  month  from  the  6.25%
28    general  rate  on  the  selling  price  of  tangible personal
29    property.
30        All remaining moneys received by the Department  pursuant
31    to  this  Act  shall be paid into the General Revenue Fund of
32    the State Treasury.
33        As soon as possible after the first day  of  each  month,
34    upon   certification   of  the  Department  of  Revenue,  the
 
                            -38-           LRB9103095DJcdam07
 1    Comptroller shall order transferred and the  Treasurer  shall
 2    transfer  from the General Revenue Fund to the Motor Fuel Tax
 3    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
 4    realized  under  this  Act  for  the  second preceding month.
 5    Beginning April 1, 2000, this transfer is no longer  required
 6    and shall not be made.
 7        Net  revenue  realized  for  a month shall be the revenue
 8    collected by the State pursuant to this Act, less the  amount
 9    paid  out  during  that  month  as  refunds  to taxpayers for
10    overpayment of liability.
11    (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
12    eff. 6-30-99; 91-101, eff.  7-12-99;  91-541,  eff.  8-13-99;
13    revised 9-27-99.)

14        Section 15.  The Service Occupation Tax Act is amended by
15    changing Sections 3-10 and 9 as follows:

16        (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
17        Sec.  3-10.  Rate  of  tax.  Unless otherwise provided in
18    this Section, the tax imposed by this Act is at the  rate  of
19    6.25%  of the "selling price", as defined in Section 2 of the
20    Service Use Tax Act, of the tangible personal property.   For
21    the  purpose  of  computing  this  tax, in no event shall the
22    "selling price" be less than the cost price to the serviceman
23    of the tangible personal property transferred.   The  selling
24    price  of each item of tangible personal property transferred
25    as an incident of a  sale  of  service  may  be  shown  as  a
26    distinct and separate item on the serviceman's billing to the
27    service  customer.  If the selling price is not so shown, the
28    selling price of the tangible personal property is deemed  to
29    be  50%  of  the  serviceman's  entire billing to the service
30    customer.  When, however, a serviceman contracts  to  design,
31    develop,  and  produce  special order machinery or equipment,
32    the  tax  imposed  by  this  Act  shall  be  based   on   the
 
                            -39-           LRB9103095DJcdam07
 1    serviceman's  cost  price  of  the tangible personal property
 2    transferred incident to the completion of the contract.
 3        With respect to motor fuel, as defined in Section 1.1  of
 4    the  Motor  Fuel  Tax Law, and gasohol, as defined in Section
 5    3-40 of the Use Tax Act, the tax is imposed at  the  rate  of
 6    1.25%.    If,  however, the aggregate tax revenues from motor
 7    fuel and gasohol under the Motor  Fuel  Tax  Law  during  the
 8    period  from  October  1, 2002 through September 30, 2003 are
 9    not at least 15% more than the aggregate  tax  revenues  from
10    motor  fuel and gasohol under that Law during the period from
11    October 1, 1999 through September 30,  2000,  then  beginning
12    January  1, 2004 the tax is imposed on motor fuel and gasohol
13    at the 6.25% general rate.
14        With respect to gasohol, as defined in the Use  Tax  Act,
15    the  tax  imposed  by this Act shall apply to 70% of the cost
16    price of property transferred as an incident to the  sale  of
17    service on or after January 1, 1990, and before July 1, 2003,
18    and to 100% of the cost price thereafter.
19        At  the  election  of  any registered serviceman made for
20    each fiscal year, sales of service  in  which  the  aggregate
21    annual  cost  price of tangible personal property transferred
22    as an incident to the sales of service is less than  35%,  or
23    75% in the case of servicemen transferring prescription drugs
24    or  servicemen  engaged  in  graphic  arts production, of the
25    aggregate annual total  gross  receipts  from  all  sales  of
26    service,  the  tax  imposed by this Act shall be based on the
27    serviceman's cost price of  the  tangible  personal  property
28    transferred incident to the sale of those services.
29        The  tax  shall  be  imposed  at  the  rate of 1% on food
30    prepared for immediate consumption and  transferred  incident
31    to  a  sale  of  service  subject  to this Act or the Service
32    Occupation Tax Act by an entity licensed under  the  Hospital
33    Licensing  Act,  the Nursing Home Care Act, or the Child Care
34    Act of 1969.  The tax shall also be imposed at the rate of 1%
 
                            -40-           LRB9103095DJcdam07
 1    on food for human consumption that is to be consumed off  the
 2    premises  where  it  is sold (other than alcoholic beverages,
 3    soft drinks, and food that has been  prepared  for  immediate
 4    consumption  and is not otherwise included in this paragraph)
 5    and  prescription  and  nonprescription   medicines,   drugs,
 6    medical  appliances, modifications to a motor vehicle for the
 7    purpose of rendering it usable  by  a  disabled  person,  and
 8    insulin,  urine testing materials, syringes, and needles used
 9    by diabetics, for  human  use.   For  the  purposes  of  this
10    Section, the term "soft drinks" means any complete, finished,
11    ready-to-use, non-alcoholic drink, whether carbonated or not,
12    including  but  not limited to soda water, cola, fruit juice,
13    vegetable juice, carbonated water, and all other preparations
14    commonly known as soft drinks of whatever kind or description
15    that are contained in any closed or sealed  can,  carton,  or
16    container,  regardless  of  size.   "Soft  drinks"  does  not
17    include  coffee,  tea,  non-carbonated water, infant formula,
18    milk or milk products as defined in the Grade  A  Pasteurized
19    Milk  and Milk Products Act, or drinks containing 50% or more
20    natural fruit or vegetable juice.
21        Notwithstanding any other provisions of this  Act,  "food
22    for human consumption that is to be consumed off the premises
23    where  it  is  sold" includes all food sold through a vending
24    machine, except  soft  drinks  and  food  products  that  are
25    dispensed  hot  from  a  vending  machine,  regardless of the
26    location of the vending machine.
27    (Source: P.A. 90-605, eff.  6-30-98;  90-606,  eff.  6-30-98;
28    91-51, 6-30-99; 91-541, eff. 8-13-99.)

29        (35 ILCS 115/9) (from Ch. 120, par. 439.109)
30        Sec.  9.   Each  serviceman  required  or  authorized  to
31    collect  the  tax  herein imposed shall pay to the Department
32    the amount of such tax at the time when  he  is  required  to
33    file  his  return  for  the  period during which such tax was
 
                            -41-           LRB9103095DJcdam07
 1    collectible, less a discount of  2.1%  prior  to  January  1,
 2    1990,  and  1.75%  on  and  after  January 1, 1990, or $5 per
 3    calendar year, whichever is  greater,  which  is  allowed  to
 4    reimburse  the serviceman for expenses incurred in collecting
 5    the tax,  keeping  records,  preparing  and  filing  returns,
 6    remitting  the  tax  and  supplying data to the Department on
 7    request.
 8        Where such tangible personal property  is  sold  under  a
 9    conditional  sales  contract, or under any other form of sale
10    wherein the payment of the principal sum, or a part  thereof,
11    is  extended  beyond  the  close  of the period for which the
12    return is filed, the serviceman, in collecting  the  tax  may
13    collect,  for each tax return period, only the tax applicable
14    to the part of the selling  price  actually  received  during
15    such tax return period.
16        Except  as  provided  hereinafter  in this Section, on or
17    before  the  twentieth  day  of  each  calendar  month,  such
18    serviceman shall file a return  for  the  preceding  calendar
19    month  in accordance with reasonable rules and regulations to
20    be promulgated by the Department of  Revenue.    Such  return
21    shall  be  filed  on  a form prescribed by the Department and
22    shall  contain  such  information  as  the   Department   may
23    reasonably require.
24        The  Department  may  require  returns  to  be filed on a
25    quarterly basis.  If so required, a return for each  calendar
26    quarter  shall be filed on or before the twentieth day of the
27    calendar month following the end of  such  calendar  quarter.
28    The taxpayer shall also file a return with the Department for
29    each  of the first two months of each calendar quarter, on or
30    before the twentieth day of  the  following  calendar  month,
31    stating:
32             1.  The name of the seller;
33             2.  The  address  of the principal place of business
34        from which he engages in business as a serviceman in this
 
                            -42-           LRB9103095DJcdam07
 1        State;
 2             3.  The total amount of taxable receipts received by
 3        him  during  the  preceding  calendar  month,   including
 4        receipts  from  charge  and  time  sales,  but  less  all
 5        deductions allowed by law;
 6             4.  The  amount  of credit provided in Section 2d of
 7        this Act;
 8             5.  The amount of tax due;
 9             5-5.  The signature of the taxpayer; and
10             6.  Such  other  reasonable   information   as   the
11        Department may require.
12        If a taxpayer fails to sign a return within 30 days after
13    the proper notice and demand for signature by the Department,
14    the  return shall be considered valid and any amount shown to
15    be due on the return shall be deemed assessed.
16        A serviceman may accept a Manufacturer's Purchase  Credit
17    certification from a purchaser in satisfaction of Service Use
18    Tax as provided in Section 3-70 of the Service Use Tax Act if
19    the  purchaser  provides  the  appropriate  documentation  as
20    required  by  Section  3-70  of  the  Service Use Tax Act.  A
21    Manufacturer's Purchase Credit certification, accepted  by  a
22    serviceman as provided in Section 3-70 of the Service Use Tax
23    Act,  may  be  used  by  that  serviceman  to satisfy Service
24    Occupation  Tax  liability  in  the  amount  claimed  in  the
25    certification, not to exceed 6.25% of the receipts subject to
26    tax from a qualifying purchase.
27        If the serviceman's average monthly tax liability to  the
28    Department does not exceed $200, the Department may authorize
29    his  returns  to be filed on a quarter annual basis, with the
30    return for January, February and March of a given year  being
31    due  by April 20 of such year; with the return for April, May
32    and June of a given year being due by July 20 of  such  year;
33    with  the  return  for  July, August and September of a given
34    year being due by October 20  of  such  year,  and  with  the
 
                            -43-           LRB9103095DJcdam07
 1    return  for  October,  November  and December of a given year
 2    being due by January 20 of the following year.
 3        If the serviceman's average monthly tax liability to  the
 4    Department  does not exceed $50, the Department may authorize
 5    his returns to be filed on an annual basis, with  the  return
 6    for  a  given  year  being due by January 20 of the following
 7    year.
 8        Such quarter annual and annual returns, as  to  form  and
 9    substance,  shall  be  subject  to  the  same requirements as
10    monthly returns.
11        Notwithstanding  any  other   provision   in   this   Act
12    concerning  the  time  within which a serviceman may file his
13    return, in the case of any serviceman who ceases to engage in
14    a kind of business which makes  him  responsible  for  filing
15    returns  under  this  Act, such serviceman shall file a final
16    return under this Act with the Department  not  more  than  1
17    month after discontinuing such business.
18        Beginning  October 1, 1993, a taxpayer who has an average
19    monthly tax liability of $150,000  or  more  shall  make  all
20    payments  required  by  rules of the Department by electronic
21    funds transfer.  Beginning October 1, 1994,  a  taxpayer  who
22    has  an  average  monthly  tax  liability of $100,000 or more
23    shall make all payments required by rules of  the  Department
24    by  electronic  funds transfer.  Beginning October 1, 1995, a
25    taxpayer who has an average monthly tax liability of  $50,000
26    or  more  shall  make  all  payments required by rules of the
27    Department by electronic funds transfer.   Beginning  October
28    1,  2000,  a  taxpayer  who  has  an  annual tax liability of
29    $200,000 or more shall make all payments required by rules of
30    the  Department  by  electronic  funds  transfer.   The  term
31    "annual tax liability" shall be the  sum  of  the  taxpayer's
32    liabilities  under  this  Act,  and under all other State and
33    local  occupation  and  use  tax  laws  administered  by  the
34    Department, for the immediately preceding calendar year.  The
 
                            -44-           LRB9103095DJcdam07
 1    term  "average  monthly  tax  liability" means the sum of the
 2    taxpayer's liabilities under this Act, and  under  all  other
 3    State  and  local occupation and use tax laws administered by
 4    the Department, for the immediately preceding  calendar  year
 5    divided by 12.
 6        Before  August  1  of  each  year  beginning in 1993, the
 7    Department  shall  notify  all  taxpayers  required  to  make
 8    payments  by  electronic  funds  transfer.    All   taxpayers
 9    required  to make payments by electronic funds transfer shall
10    make those payments for a minimum of one  year  beginning  on
11    October 1.
12        Any  taxpayer not required to make payments by electronic
13    funds transfer may make payments by electronic funds transfer
14    with the permission of the Department.
15        All taxpayers required  to  make  payment  by  electronic
16    funds  transfer  and  any taxpayers authorized to voluntarily
17    make payments by electronic funds transfer shall  make  those
18    payments in the manner authorized by the Department.
19        The Department shall adopt such rules as are necessary to
20    effectuate  a  program  of  electronic funds transfer and the
21    requirements of this Section.
22        Where a serviceman collects the tax with respect  to  the
23    selling  price  of  tangible personal property which he sells
24    and the purchaser thereafter returns such  tangible  personal
25    property and the serviceman refunds the selling price thereof
26    to  the  purchaser, such serviceman shall also refund, to the
27    purchaser, the tax so collected  from  the  purchaser.   When
28    filing his return for the period in which he refunds such tax
29    to the purchaser, the serviceman may deduct the amount of the
30    tax  so  refunded  by  him  to  the  purchaser from any other
31    Service  Occupation  Tax,   Service   Use   Tax,   Retailers'
32    Occupation  Tax  or  Use  Tax  which  such  serviceman may be
33    required to pay or remit to the Department, as shown by  such
34    return,  provided  that  the amount of the tax to be deducted
 
                            -45-           LRB9103095DJcdam07
 1    shall previously have been remitted to the Department by such
 2    serviceman.  If the  serviceman  shall  not  previously  have
 3    remitted  the  amount of such tax to the Department, he shall
 4    be entitled to no deduction hereunder upon refunding such tax
 5    to the purchaser.
 6        If experience indicates such action  to  be  practicable,
 7    the  Department  may  prescribe  and furnish a combination or
 8    joint return which will enable servicemen, who  are  required
 9    to  file  returns  hereunder  and  also  under the Retailers'
10    Occupation Tax Act, the Use Tax Act or the  Service  Use  Tax
11    Act,  to  furnish  all the return information required by all
12    said Acts on the one form.
13        Where  the  serviceman  has  more   than   one   business
14    registered  with  the Department under separate registrations
15    hereunder, such serviceman shall file  separate  returns  for
16    each registered business.
17        Beginning  January  1,  1990,  each  month the Department
18    shall pay into the Local  Government  Tax  Fund  the  revenue
19    realized  for the preceding month from the 1% tax on sales of
20    food for human consumption which is to be  consumed  off  the
21    premises  where  it  is sold (other than alcoholic beverages,
22    soft drinks and food which has been  prepared  for  immediate
23    consumption)  and prescription and nonprescription medicines,
24    drugs,  medical  appliances  and   insulin,   urine   testing
25    materials, syringes and needles used by diabetics.
26        Beginning  January  1,  1990,  each  month the Department
27    shall pay into the County and Mass Transit District  Fund  4%
28    of  the  revenue  realized  for  the preceding month from the
29    6.25% general rate.
30        Beginning November 1, 2000,  and  so  long  as  the  rate
31    remains  at  1.25%,  each month the Department shall pay into
32    the County and Mass Transit District  Fund  20%  of  the  net
33    revenue  realized for the preceding month from the 1.25% rate
34    on the selling price of motor fuel and gasohol.
 
                            -46-           LRB9103095DJcdam07
 1        Beginning January 1,  1990,  each  month  the  Department
 2    shall  pay  into  the  Local  Government  Tax Fund 16% of the
 3    revenue realized for  the  preceding  month  from  the  6.25%
 4    general rate on transfers of tangible personal property.
 5        Beginning  November  1,  2000,  and  so  long as the rate
 6    remains at 1.25%, each month the Department  shall  pay  into
 7    the Local Government Tax Fund 80% of the net revenue realized
 8    for  the  preceding  month from the 1.25% rate on the selling
 9    price of motor fuel and gasohol.
10        Of the remainder of the moneys received by the Department
11    pursuant to this Act, (a) 1.75% thereof shall  be  paid  into
12    the  Build  Illinois Fund and (b) prior to July 1, 1989, 2.2%
13    and on and after July 1, 1989, 3.8%  thereof  shall  be  paid
14    into  the  Build Illinois Fund; provided, however, that if in
15    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
16    as the case may be, of the moneys received by the  Department
17    and required to be paid into the Build Illinois Fund pursuant
18    to  Section 3 of the Retailers' Occupation Tax Act, Section 9
19    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
20    Section 9 of the Service Occupation Tax Act, such Acts  being
21    hereinafter  called the "Tax Acts" and such aggregate of 2.2%
22    or 3.8%, as the case may  be,  of  moneys  being  hereinafter
23    called  the  "Tax Act Amount", and (2) the amount transferred
24    to the Build Illinois Fund from the State and Local Sales Tax
25    Reform Fund shall be less than the  Annual  Specified  Amount
26    (as  defined  in  Section  3 of the Retailers' Occupation Tax
27    Act), an amount equal to the difference shall be  immediately
28    paid  into the Build Illinois Fund from other moneys received
29    by the Department pursuant  to  the  Tax  Acts;  and  further
30    provided,  that  if on the last business day of any month the
31    sum of (1) the Tax Act Amount required to be  deposited  into
32    the  Build Illinois Account in the Build Illinois Fund during
33    such month and (2) the amount transferred during  such  month
34    to the Build Illinois Fund from the State and Local Sales Tax
 
                            -47-           LRB9103095DJcdam07
 1    Reform  Fund  shall  have  been  less than 1/12 of the Annual
 2    Specified Amount, an amount equal to the difference shall  be
 3    immediately  paid  into  the  Build  Illinois Fund from other
 4    moneys received by the Department pursuant to the  Tax  Acts;
 5    and,  further  provided,  that in no event shall the payments
 6    required under the  preceding  proviso  result  in  aggregate
 7    payments into the Build Illinois Fund pursuant to this clause
 8    (b)  for  any fiscal year in excess of the greater of (i) the
 9    Tax Act Amount or (ii) the Annual Specified Amount  for  such
10    fiscal  year; and, further provided, that the amounts payable
11    into the Build Illinois Fund under this clause (b)  shall  be
12    payable  only  until  such  time  as  the aggregate amount on
13    deposit under each trust indenture securing Bonds issued  and
14    outstanding  pursuant  to  the  Build  Illinois  Bond  Act is
15    sufficient, taking into account any future investment income,
16    to fully provide, in accordance with such indenture, for  the
17    defeasance of or the payment of the principal of, premium, if
18    any,  and interest on the Bonds secured by such indenture and
19    on any Bonds expected to be issued thereafter  and  all  fees
20    and  costs  payable with respect thereto, all as certified by
21    the Director of the Bureau of the Budget.   If  on  the  last
22    business  day  of  any  month  in which Bonds are outstanding
23    pursuant to the Build Illinois Bond Act, the aggregate of the
24    moneys deposited in the Build Illinois Bond  Account  in  the
25    Build  Illinois  Fund  in  such  month shall be less than the
26    amount required to be transferred  in  such  month  from  the
27    Build  Illinois  Bond  Account  to  the  Build  Illinois Bond
28    Retirement and Interest Fund pursuant to Section  13  of  the
29    Build  Illinois  Bond Act, an amount equal to such deficiency
30    shall be immediately paid from other moneys received  by  the
31    Department  pursuant  to  the  Tax Acts to the Build Illinois
32    Fund; provided, however, that any amounts paid to  the  Build
33    Illinois  Fund  in  any fiscal year pursuant to this sentence
34    shall be deemed to constitute payments pursuant to clause (b)
 
                            -48-           LRB9103095DJcdam07
 1    of  the  preceding  sentence  and  shall  reduce  the  amount
 2    otherwise payable for such fiscal year pursuant to clause (b)
 3    of the  preceding  sentence.   The  moneys  received  by  the
 4    Department  pursuant to this Act and required to be deposited
 5    into the Build Illinois Fund are subject to the pledge, claim
 6    and charge set forth in Section 12 of the Build Illinois Bond
 7    Act.
 8        Subject to payment of amounts  into  the  Build  Illinois
 9    Fund  as  provided  in  the  preceding  paragraph  or  in any
10    amendment thereto hereafter enacted, the following  specified
11    monthly   installment   of   the   amount  requested  in  the
12    certificate of the Chairman  of  the  Metropolitan  Pier  and
13    Exposition  Authority  provided  under  Section  8.25f of the
14    State Finance Act, but not in excess of the  sums  designated
15    as  "Total Deposit", shall be deposited in the aggregate from
16    collections under Section 9 of the Use Tax Act, Section 9  of
17    the  Service Use Tax Act, Section 9 of the Service Occupation
18    Tax Act, and Section 3 of the Retailers' Occupation  Tax  Act
19    into  the  McCormick  Place  Expansion  Project  Fund  in the
20    specified fiscal years.
21             Fiscal Year                   Total Deposit
22                 1993                            $0
23                 1994                        53,000,000
24                 1995                        58,000,000
25                 1996                        61,000,000
26                 1997                        64,000,000
27                 1998                        68,000,000
28                 1999                        71,000,000
29                 2000                        75,000,000
30                 2001                        80,000,000
31                 2002                        84,000,000
32                 2003                        89,000,000
33                 2004                        93,000,000
34                 2005                        97,000,000
 
                            -49-           LRB9103095DJcdam07
 1                 2006                       102,000,000
 2                 2007                       108,000,000
 3                 2008                       115,000,000
 4                 2009                       120,000,000
 5                 2010                       126,000,000
 6                 2011                       132,000,000
 7                 2012                       138,000,000
 8                 2013 and                   145,000,000
 9        each fiscal year
10        thereafter that bonds
11        are outstanding under
12        Section 13.2 of the
13        Metropolitan Pier and
14        Exposition Authority
15        Act, but not after fiscal year 2029.
16        Beginning July 20, 1993 and in each month of each  fiscal
17    year  thereafter,  one-eighth  of the amount requested in the
18    certificate of the Chairman  of  the  Metropolitan  Pier  and
19    Exposition  Authority  for  that fiscal year, less the amount
20    deposited into the McCormick Place Expansion Project Fund  by
21    the  State Treasurer in the respective month under subsection
22    (g) of Section 13 of the  Metropolitan  Pier  and  Exposition
23    Authority  Act,  plus cumulative deficiencies in the deposits
24    required under this Section for previous  months  and  years,
25    shall be deposited into the McCormick Place Expansion Project
26    Fund,  until  the  full amount requested for the fiscal year,
27    but not in excess of the amount  specified  above  as  "Total
28    Deposit", has been deposited.
29        Subject  to  payment  of  amounts into the Build Illinois
30    Fund and the McCormick Place Expansion Project Fund  pursuant
31    to  the  preceding  paragraphs  or  in  any amendment thereto
32    hereafter enacted, each month the Department shall  pay  into
33    the  Local  Government  Distributive  Fund  0.4%  of  the net
34    revenue realized for the preceding month from the 5%  general
 
                            -50-           LRB9103095DJcdam07
 1    rate  or  0.4%  of  80%  of  the net revenue realized for the
 2    preceding month from the 6.25% general rate, as the case  may
 3    be,  on the selling price of tangible personal property which
 4    amount shall, subject to  appropriation,  be  distributed  as
 5    provided  in  Section 2 of the State Revenue Sharing Act.  No
 6    payments or distributions pursuant to this paragraph shall be
 7    made if the  tax  imposed  by  this  Act  on  photoprocessing
 8    products  is  declared  unconstitutional,  or if the proceeds
 9    from such tax are unavailable  for  distribution  because  of
10    litigation.
11        Subject  to  payment  of  amounts into the Build Illinois
12    Fund, the McCormick Place Expansion  Project  Fund,  and  the
13    Local  Government Distributive Fund pursuant to the preceding
14    paragraphs or in any amendments  thereto  hereafter  enacted,
15    beginning  July  1, 1993, the Department shall each month pay
16    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
17    revenue  realized  for  the  preceding  month  from the 6.25%
18    general rate  on  the  selling  price  of  tangible  personal
19    property.
20        Remaining  moneys  received by the Department pursuant to
21    this Act shall be paid into the General Revenue Fund  of  the
22    State Treasury.
23        The  Department  may,  upon  separate written notice to a
24    taxpayer, require the taxpayer to prepare and file  with  the
25    Department  on a form prescribed by the Department within not
26    less than 60 days after  receipt  of  the  notice  an  annual
27    information  return for the tax year specified in the notice.
28    Such  annual  return  to  the  Department  shall  include   a
29    statement  of  gross receipts as shown by the taxpayer's last
30    Federal income tax return.  If  the  total  receipts  of  the
31    business  as reported in the Federal income tax return do not
32    agree with the gross receipts reported to the  Department  of
33    Revenue for the same period, the taxpayer shall attach to his
34    annual  return  a  schedule showing a reconciliation of the 2
 
                            -51-           LRB9103095DJcdam07
 1    amounts and the reasons for the difference.   The  taxpayer's
 2    annual  return to the Department shall also disclose the cost
 3    of goods sold by the taxpayer during the year covered by such
 4    return, opening and closing inventories  of  such  goods  for
 5    such  year, cost of goods used from stock or taken from stock
 6    and given away by the taxpayer during  such  year,  pay  roll
 7    information  of  the taxpayer's business during such year and
 8    any additional reasonable information  which  the  Department
 9    deems  would  be  helpful  in determining the accuracy of the
10    monthly, quarterly or annual returns filed by  such  taxpayer
11    as hereinbefore provided for in this Section.
12        If the annual information return required by this Section
13    is  not  filed  when  and  as required, the taxpayer shall be
14    liable as follows:
15             (i)  Until January 1, 1994, the  taxpayer  shall  be
16        liable  for  a  penalty equal to 1/6 of 1% of the tax due
17        from such taxpayer under this Act during the period to be
18        covered by the annual return for each month  or  fraction
19        of  a  month  until such return is filed as required, the
20        penalty to be assessed and collected in the  same  manner
21        as any other penalty provided for in this Act.
22             (ii)  On  and  after  January  1, 1994, the taxpayer
23        shall be liable for a penalty as described in Section 3-4
24        of the Uniform Penalty and Interest Act.
25        The chief executive officer, proprietor, owner or highest
26    ranking manager shall sign the annual return to  certify  the
27    accuracy  of  the  information contained therein.  Any person
28    who willfully signs the annual  return  containing  false  or
29    inaccurate   information  shall  be  guilty  of  perjury  and
30    punished accordingly.  The annual return form  prescribed  by
31    the  Department  shall  include  a  warning  that  the person
32    signing the return may be liable for perjury.
33        The foregoing portion  of  this  Section  concerning  the
34    filing  of  an annual information return shall not apply to a
 
                            -52-           LRB9103095DJcdam07
 1    serviceman who is not required to file an income  tax  return
 2    with the United States Government.
 3        As  soon  as  possible after the first day of each month,
 4    upon  certification  of  the  Department  of   Revenue,   the
 5    Comptroller  shall  order transferred and the Treasurer shall
 6    transfer from the General Revenue Fund to the Motor Fuel  Tax
 7    Fund  an  amount  equal  to  1.7%  of  80% of the net revenue
 8    realized under this  Act  for  the  second  preceding  month.
 9    Beginning  April 1, 2000, this transfer is no longer required
10    and shall not be made.
11        Net revenue realized for a month  shall  be  the  revenue
12    collected  by the State pursuant to this Act, less the amount
13    paid out during  that  month  as  refunds  to  taxpayers  for
14    overpayment of liability.
15        For  greater  simplicity  of  administration, it shall be
16    permissible  for  manufacturers,  importers  and  wholesalers
17    whose products are sold by numerous servicemen  in  Illinois,
18    and  who  wish  to  do  so,  to assume the responsibility for
19    accounting and paying to  the  Department  all  tax  accruing
20    under  this Act with respect to such sales, if the servicemen
21    who are  affected  do  not  make  written  objection  to  the
22    Department to this arrangement.
23    (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
24    eff.  6-30-99;  91-101,  eff.  7-12-99; 91-541, eff. 8-13-99;
25    revised 9-28-99.)

26        Section 20.  The Retailers' Occupation Tax Act is amended
27    by changing Sections 2-10, 2d, and 3 as follows:

28        (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
29        Sec. 2-10. Rate of tax.   Unless  otherwise  provided  in
30    this  Section,  the tax imposed by this Act is at the rate of
31    6.25% of gross  receipts  from  sales  of  tangible  personal
32    property made in the course of business.
 
                            -53-           LRB9103095DJcdam07
 1        With  respect to motor fuel, as defined in Section 1.1 of
 2    the Motor Fuel Tax Law, and gasohol, as  defined  in  Section
 3    3-40  of  the  Use Tax Act, the tax is imposed at the rate of
 4    1.25%.  If, however, the aggregate tax  revenues  from  motor
 5    fuel  and  gasohol  under  the  Motor Fuel Tax Law during the
 6    period from October 1, 2002 through September  30,  2003  are
 7    not  at  least  15% more than the aggregate tax revenues from
 8    motor fuel and gasohol under that Law during the period  from
 9    October  1,  1999  through September 30, 2000, then beginning
10    January 1, 2004 the tax is imposed on motor fuel and  gasohol
11    at the 6.25% general rate.
12        With  respect  to gasohol, as defined in the Use Tax Act,
13    the tax imposed by this Act applies to 70% of the proceeds of
14    sales made on or after January 1, 1990, and  before  July  1,
15    2003, and to 100% of the proceeds of sales made thereafter.
16        With  respect to food for human consumption that is to be
17    consumed off the  premises  where  it  is  sold  (other  than
18    alcoholic  beverages,  soft  drinks,  and  food that has been
19    prepared for  immediate  consumption)  and  prescription  and
20    nonprescription   medicines,   drugs,   medical   appliances,
21    modifications to a motor vehicle for the purpose of rendering
22    it  usable  by  a disabled person, and insulin, urine testing
23    materials, syringes, and needles used by diabetics, for human
24    use, the tax is imposed at the rate of 1%. For  the  purposes
25    of  this  Section, the term "soft drinks" means any complete,
26    finished,   ready-to-use,   non-alcoholic   drink,    whether
27    carbonated  or  not, including but not limited to soda water,
28    cola, fruit juice, vegetable juice, carbonated water, and all
29    other preparations commonly known as soft drinks of  whatever
30    kind  or  description  that  are  contained  in any closed or
31    sealed bottle, can, carton, or container, regardless of size.
32    "Soft drinks" does not include  coffee,  tea,  non-carbonated
33    water,  infant  formula,  milk or milk products as defined in
34    the Grade A Pasteurized Milk and Milk Products Act, or drinks
 
                            -54-           LRB9103095DJcdam07
 1    containing 50% or more natural fruit or vegetable juice.
 2        Notwithstanding any other provisions of this  Act,  "food
 3    for human consumption that is to be consumed off the premises
 4    where  it  is  sold" includes all food sold through a vending
 5    machine, except  soft  drinks  and  food  products  that  are
 6    dispensed  hot  from  a  vending  machine,  regardless of the
 7    location of the vending machine.
 8    (Source: P.A. 90-605, eff.  6-30-98;  90-606,  eff.  6-30-98;
 9    91-51, eff. 6-30-99.)

10        (35 ILCS 120/2d) (from Ch. 120, par. 441d)
11        Sec.  2d.   Tax  prepayment  by  motor fuel retailer. Any
12    person engaged in the  business  of  selling  motor  fuel  at
13    retail,  as defined in the Motor Fuel Tax Law, and who is not
14    a licensed distributor or supplier, as defined in  the  Motor
15    Fuel  Tax  Law,  shall  prepay  to  his  or  her distributor,
16    supplier, or other reseller of motor fuel a  portion  of  the
17    tax  imposed  by  this  Act  if the distributor, supplier, or
18    other reseller of motor fuel is registered under  Section  2a
19    or  Section  2c  of  this  Act.   The  prepayment requirement
20    provided for in this Section does not apply to liquid propane
21    gas.
22        The Retailers' Occupation Tax paid  to  the  distributor,
23    supplier,  or  other reseller shall be an amount equal to 0.8
24    cents $0.04 per gallon of the motor fuel, except  gasohol  as
25    defined  in Section 2-10 of this Act which shall be an amount
26    equal to 0.6 cents  $0.03  per  gallon,  purchased  from  the
27    distributor,  supplier, or other reseller. If, as a result of
28    the provisions of this amendatory Act  of  the  91st  General
29    Assembly,  the  rate of tax imposed on the sale of motor fuel
30    and gasohol by the Retailers' Occupation Tax Act  returns  to
31    6.25%,  then  the  Retailers'  Occupation  Tax  paid  to  the
32    distributor,  supplier,  or other reseller shall be an amount
33    equal to $0.04 per gallon of the motor fuel,  except  gasohol
 
                            -55-           LRB9103095DJcdam07
 1    as  defined  in  Section  2-10  of this Act which shall be an
 2    amount  equal  to  $0.03  per  gallon,  purchased  from   the
 3    distributor, supplier, or other reseller.
 4        Any  person engaged in the business of selling motor fuel
 5    at retail shall be entitled to a credit against tax due under
 6    this  Act  in  an  amount  equal  to  the  tax  paid  to  the
 7    distributor, supplier, or other reseller.
 8        Every distributor, supplier, or other reseller registered
 9    as provided in Section 2a or Section 2c  of  this  Act  shall
10    remit  the prepaid tax on all motor fuel that is due from any
11    person engaged in the business of  selling  at  retail  motor
12    fuel  with the returns filed under Section 2f or Section 3 of
13    this Act, but the vendors  discount  provided  in  Section  3
14    shall  not  apply  to  the  amount  of  prepaid  tax  that is
15    remitted. Any distributor or supplier who fails  to  properly
16    collect  and  remit the tax shall be liable for the tax.  For
17    purposes of this Section, the prepaid tax is due on  invoiced
18    gallons  sold during a month by the 20th day of the following
19    month.
20    (Source: P.A. 86-1475; 87-14.)

21        (35 ILCS 120/3) (from Ch. 120, par. 442)
22        Sec. 3.  Except as provided in this Section, on or before
23    the twentieth  day  of  each  calendar  month,  every  person
24    engaged in the business of selling tangible personal property
25    at  retail  in this State during the preceding calendar month
26    shall file a return with the Department, stating:
27             1.  The name of the seller;
28             2.  His residence address and  the  address  of  his
29        principal  place  of  business  and  the  address  of the
30        principal place of  business  (if  that  is  a  different
31        address) from which he engages in the business of selling
32        tangible personal property at retail in this State;
33             3.  Total  amount of receipts received by him during
 
                            -56-           LRB9103095DJcdam07
 1        the preceding calendar month or quarter, as the case  may
 2        be,  from  sales  of tangible personal property, and from
 3        services furnished, by him during such preceding calendar
 4        month or quarter;
 5             4.  Total  amount  received  by   him   during   the
 6        preceding  calendar  month  or quarter on charge and time
 7        sales of tangible personal property,  and  from  services
 8        furnished, by him prior to the month or quarter for which
 9        the return is filed;
10             5.  Deductions allowed by law;
11             6.  Gross receipts which were received by him during
12        the  preceding  calendar  month  or  quarter and upon the
13        basis of which the tax is imposed;
14             7.  The amount of credit provided in Section  2d  of
15        this Act;
16             8.  The amount of tax due;
17             9.  The signature of the taxpayer; and
18             10.  Such   other   reasonable  information  as  the
19        Department may require.
20        If a taxpayer fails to sign a return within 30 days after
21    the proper notice and demand for signature by the Department,
22    the return shall be considered valid and any amount shown  to
23    be due on the return shall be deemed assessed.
24        Each  return  shall  be  accompanied  by the statement of
25    prepaid tax issued pursuant to Section 2e for which credit is
26    claimed.
27        A retailer may accept a  Manufacturer's  Purchase  Credit
28    certification  from a purchaser in satisfaction of Use Tax as
29    provided in Section 3-85 of the Use Tax Act if the  purchaser
30    provides the appropriate documentation as required by Section
31    3-85  of  the  Use Tax Act.  A Manufacturer's Purchase Credit
32    certification, accepted by a retailer as provided in  Section
33    3-85  of  the  Use  Tax  Act, may be used by that retailer to
34    satisfy Retailers' Occupation Tax  liability  in  the  amount
 
                            -57-           LRB9103095DJcdam07
 1    claimed  in  the  certification,  not  to exceed 6.25% of the
 2    receipts subject to tax from a qualifying purchase.
 3        The Department may require  returns  to  be  filed  on  a
 4    quarterly  basis.  If so required, a return for each calendar
 5    quarter shall be filed on or before the twentieth day of  the
 6    calendar  month  following  the end of such calendar quarter.
 7    The taxpayer shall also file a return with the Department for
 8    each of the first two months of each calendar quarter, on  or
 9    before  the  twentieth  day  of the following calendar month,
10    stating:
11             1.  The name of the seller;
12             2.  The address of the principal place  of  business
13        from which he engages in the business of selling tangible
14        personal property at retail in this State;
15             3.  The total amount of taxable receipts received by
16        him  during  the  preceding  calendar month from sales of
17        tangible personal property by him during  such  preceding
18        calendar  month,  including receipts from charge and time
19        sales, but less all deductions allowed by law;
20             4.  The amount of credit provided in Section  2d  of
21        this Act;
22             5.  The amount of tax due; and
23             6.  Such   other   reasonable   information  as  the
24        Department may require.
25        If a total amount of less than $1 is payable,  refundable
26    or creditable, such amount shall be disregarded if it is less
27    than  50 cents and shall be increased to $1 if it is 50 cents
28    or more.
29        Beginning October 1, 1993, a taxpayer who has an  average
30    monthly  tax  liability  of  $150,000  or more shall make all
31    payments required by rules of the  Department  by  electronic
32    funds  transfer.   Beginning  October 1, 1994, a taxpayer who
33    has an average monthly tax  liability  of  $100,000  or  more
34    shall  make  all payments required by rules of the Department
 
                            -58-           LRB9103095DJcdam07
 1    by electronic funds transfer.  Beginning October 1,  1995,  a
 2    taxpayer  who has an average monthly tax liability of $50,000
 3    or more shall make all payments  required  by  rules  of  the
 4    Department  by  electronic funds transfer.  Beginning October
 5    1, 2000, a taxpayer  who  has  an  annual  tax  liability  of
 6    $200,000 or more shall make all payments required by rules of
 7    the  Department  by  electronic  funds  transfer.   The  term
 8    "annual  tax  liability"  shall  be the sum of the taxpayer's
 9    liabilities under this Act, and under  all  other  State  and
10    local  occupation  and  use  tax  laws  administered  by  the
11    Department,  for the immediately preceding calendar year. The
12    term "average monthly tax liability" shall be the sum of  the
13    taxpayer's  liabilities  under  this Act, and under all other
14    State and local occupation and use tax laws  administered  by
15    the  Department,  for the immediately preceding calendar year
16    divided by 12.
17        Before August 1 of  each  year  beginning  in  1993,  the
18    Department  shall  notify  all  taxpayers  required  to  make
19    payments   by   electronic  funds  transfer.   All  taxpayers
20    required to make payments by electronic funds transfer  shall
21    make  those  payments  for a minimum of one year beginning on
22    October 1.
23        Any taxpayer not required to make payments by  electronic
24    funds transfer may make payments by electronic funds transfer
25    with the permission of the Department.
26        All  taxpayers  required  to  make  payment by electronic
27    funds transfer and any taxpayers  authorized  to  voluntarily
28    make  payments  by electronic funds transfer shall make those
29    payments in the manner authorized by the Department.
30        The Department shall adopt such rules as are necessary to
31    effectuate a program of electronic  funds  transfer  and  the
32    requirements of this Section.
33        Any  amount  which is required to be shown or reported on
34    any return or other document under this Act  shall,  if  such
 
                            -59-           LRB9103095DJcdam07
 1    amount  is  not  a  whole-dollar  amount, be increased to the
 2    nearest whole-dollar amount in any case where the  fractional
 3    part  of  a  dollar is 50 cents or more, and decreased to the
 4    nearest whole-dollar amount where the fractional  part  of  a
 5    dollar is less than 50 cents.
 6        If  the  retailer is otherwise required to file a monthly
 7    return and if the retailer's average monthly tax liability to
 8    the Department does  not  exceed  $200,  the  Department  may
 9    authorize  his returns to be filed on a quarter annual basis,
10    with the return for January, February and March  of  a  given
11    year  being due by April 20 of such year; with the return for
12    April, May and June of a given year being due by July  20  of
13    such  year; with the return for July, August and September of
14    a given year being due by October 20 of such year,  and  with
15    the return for October, November and December of a given year
16    being due by January 20 of the following year.
17        If  the  retailer is otherwise required to file a monthly
18    or quarterly return and if the retailer's average monthly tax
19    liability with  the  Department  does  not  exceed  $50,  the
20    Department may authorize his returns to be filed on an annual
21    basis,  with the return for a given year being due by January
22    20 of the following year.
23        Such quarter annual and annual returns, as  to  form  and
24    substance,  shall  be  subject  to  the  same requirements as
25    monthly returns.
26        Notwithstanding  any  other   provision   in   this   Act
27    concerning  the  time  within  which  a retailer may file his
28    return, in the case of any retailer who ceases to engage in a
29    kind of business  which  makes  him  responsible  for  filing
30    returns  under  this  Act,  such  retailer shall file a final
31    return under this Act with the Department not more  than  one
32    month after discontinuing such business.
33        Where   the  same  person  has  more  than  one  business
34    registered with the Department under  separate  registrations
 
                            -60-           LRB9103095DJcdam07
 1    under  this Act, such person may not file each return that is
 2    due  as  a  single  return  covering  all   such   registered
 3    businesses,  but  shall  file  separate returns for each such
 4    registered business.
 5        In addition, with respect to motor vehicles,  watercraft,
 6    aircraft,  and  trailers  that  are required to be registered
 7    with an agency of this State,  every  retailer  selling  this
 8    kind  of  tangible  personal  property  shall  file, with the
 9    Department, upon a form to be prescribed and supplied by  the
10    Department,  a separate return for each such item of tangible
11    personal property  which  the  retailer  sells,  except  that
12    where,  in  the  same  transaction,  a  retailer of aircraft,
13    watercraft, motor vehicles or trailers  transfers  more  than
14    one aircraft, watercraft, motor vehicle or trailer to another
15    aircraft,  watercraft,  motor  vehicle  retailer  or  trailer
16    retailer  for  the  purpose of resale, that seller for resale
17    may report the transfer of all  aircraft,  watercraft,  motor
18    vehicles  or  trailers  involved  in  that transaction to the
19    Department on the same uniform invoice-transaction  reporting
20    return  form.   For  purposes  of  this Section, "watercraft"
21    means a Class 2, Class 3, or Class 4 watercraft as defined in
22    Section 3-2 of  the  Boat  Registration  and  Safety  Act,  a
23    personal  watercraft,  or  any  boat equipped with an inboard
24    motor.
25        Any retailer who sells only motor  vehicles,  watercraft,
26    aircraft, or trailers that are required to be registered with
27    an  agency  of  this State, so that all retailers' occupation
28    tax liability is required to be reported, and is reported, on
29    such transaction reporting returns and who is  not  otherwise
30    required  to file monthly or quarterly returns, need not file
31    monthly or quarterly returns.  However, those retailers shall
32    be required to file returns on an annual basis.
33        The transaction reporting return, in the  case  of  motor
34    vehicles  or trailers that are required to be registered with
 
                            -61-           LRB9103095DJcdam07
 1    an agency of this State, shall be the same  document  as  the
 2    Uniform  Invoice referred to in Section 5-402 of The Illinois
 3    Vehicle Code and must  show  the  name  and  address  of  the
 4    seller;  the name and address of the purchaser; the amount of
 5    the  selling  price  including  the  amount  allowed  by  the
 6    retailer for traded-in property, if any; the  amount  allowed
 7    by the retailer for the traded-in tangible personal property,
 8    if  any,  to the extent to which Section 1 of this Act allows
 9    an exemption for the value of traded-in property; the balance
10    payable after deducting  such  trade-in  allowance  from  the
11    total  selling price; the amount of tax due from the retailer
12    with respect to such transaction; the amount of tax collected
13    from the purchaser by the retailer on  such  transaction  (or
14    satisfactory  evidence  that  such  tax  is  not  due in that
15    particular instance, if that is claimed to be the fact);  the
16    place  and  date  of the sale; a sufficient identification of
17    the property sold; such other information as is  required  in
18    Section  5-402  of  The Illinois Vehicle Code, and such other
19    information as the Department may reasonably require.
20        The  transaction  reporting  return  in   the   case   of
21    watercraft  or aircraft must show the name and address of the
22    seller; the name and address of the purchaser; the amount  of
23    the  selling  price  including  the  amount  allowed  by  the
24    retailer  for  traded-in property, if any; the amount allowed
25    by the retailer for the traded-in tangible personal property,
26    if any, to the extent to which Section 1 of this  Act  allows
27    an exemption for the value of traded-in property; the balance
28    payable  after  deducting  such  trade-in  allowance from the
29    total selling price; the amount of tax due from the  retailer
30    with respect to such transaction; the amount of tax collected
31    from  the  purchaser  by the retailer on such transaction (or
32    satisfactory evidence that  such  tax  is  not  due  in  that
33    particular  instance, if that is claimed to be the fact); the
34    place and date of the sale, a  sufficient  identification  of
 
                            -62-           LRB9103095DJcdam07
 1    the   property  sold,  and  such  other  information  as  the
 2    Department may reasonably require.
 3        Such transaction reporting  return  shall  be  filed  not
 4    later than 20 days after the day of delivery of the item that
 5    is  being  sold, but may be filed by the retailer at any time
 6    sooner than that if he chooses to  do  so.   The  transaction
 7    reporting  return  and  tax  remittance or proof of exemption
 8    from  the  Illinois  use  tax  may  be  transmitted  to   the
 9    Department  by  way  of the State agency with which, or State
10    officer with whom the  tangible  personal  property  must  be
11    titled or registered (if titling or registration is required)
12    if  the Department and such agency or State officer determine
13    that  this  procedure  will  expedite   the   processing   of
14    applications for title or registration.
15        With each such transaction reporting return, the retailer
16    shall  remit  the  proper  amount of tax due (or shall submit
17    satisfactory evidence that the sale is not taxable if that is
18    the case), to the Department or  its  agents,  whereupon  the
19    Department  shall  issue,  in the purchaser's name, a use tax
20    receipt (or a certificate of exemption if the  Department  is
21    satisfied  that the particular sale is tax exempt) which such
22    purchaser may submit to  the  agency  with  which,  or  State
23    officer  with  whom,  he  must title or register the tangible
24    personal  property  that   is   involved   (if   titling   or
25    registration  is  required)  in  support  of such purchaser's
26    application for an Illinois certificate or other evidence  of
27    title or registration to such tangible personal property.
28        No  retailer's failure or refusal to remit tax under this
29    Act precludes a user, who has paid  the  proper  tax  to  the
30    retailer,  from  obtaining  his certificate of title or other
31    evidence of title or registration (if titling or registration
32    is required) upon satisfying the Department  that  such  user
33    has paid the proper tax (if tax is due) to the retailer.  The
34    Department  shall  adopt  appropriate  rules to carry out the
 
                            -63-           LRB9103095DJcdam07
 1    mandate of this paragraph.
 2        If the user who would otherwise pay tax to  the  retailer
 3    wants  the transaction reporting return filed and the payment
 4    of the tax or proof  of  exemption  made  to  the  Department
 5    before the retailer is willing to take these actions and such
 6    user  has  not  paid  the  tax to the retailer, such user may
 7    certify to the fact of such delay by  the  retailer  and  may
 8    (upon  the  Department  being  satisfied of the truth of such
 9    certification)  transmit  the  information  required  by  the
10    transaction reporting return and the remittance  for  tax  or
11    proof  of exemption directly to the Department and obtain his
12    tax receipt or exemption determination, in  which  event  the
13    transaction  reporting  return  and  tax remittance (if a tax
14    payment was required) shall be credited by the Department  to
15    the  proper  retailer's  account  with  the  Department,  but
16    without  the  2.1%  or  1.75%  discount  provided for in this
17    Section being allowed.  When the user pays the  tax  directly
18    to  the  Department,  he shall pay the tax in the same amount
19    and in the same form in which it would be remitted if the tax
20    had been remitted to the Department by the retailer.
21        Refunds made by the seller during  the  preceding  return
22    period   to  purchasers,  on  account  of  tangible  personal
23    property returned to  the  seller,  shall  be  allowed  as  a
24    deduction  under  subdivision  5  of his monthly or quarterly
25    return,  as  the  case  may  be,  in  case  the  seller   had
26    theretofore  included  the  receipts  from  the  sale of such
27    tangible personal property in a return filed by him  and  had
28    paid  the  tax  imposed  by  this  Act  with  respect to such
29    receipts.
30        Where the seller is a corporation, the  return  filed  on
31    behalf  of such corporation shall be signed by the president,
32    vice-president, secretary or treasurer  or  by  the  properly
33    accredited agent of such corporation.
34        Where  the  seller  is  a  limited liability company, the
 
                            -64-           LRB9103095DJcdam07
 1    return filed on behalf of the limited liability company shall
 2    be signed by a manager, member, or properly accredited  agent
 3    of the limited liability company.
 4        Except  as  provided in this Section, the retailer filing
 5    the return under this Section shall, at the  time  of  filing
 6    such  return, pay to the Department the amount of tax imposed
 7    by this Act less a discount of 2.1% prior to January 1,  1990
 8    and  1.75%  on  and after January 1, 1990, or $5 per calendar
 9    year, whichever is greater, which is allowed to reimburse the
10    retailer  for  the  expenses  incurred  in  keeping  records,
11    preparing and filing returns, remitting the tax and supplying
12    data to the  Department  on  request.   Any  prepayment  made
13    pursuant  to  Section 2d of this Act shall be included in the
14    amount on which such 2.1% or 1.75% discount is computed.   In
15    the  case  of  retailers  who  report  and  pay  the tax on a
16    transaction  by  transaction  basis,  as  provided  in   this
17    Section,  such  discount  shall  be  taken with each such tax
18    remittance instead of when such retailer files  his  periodic
19    return.
20        Before October 1, 2000, if the taxpayer's average monthly
21    tax  liability  to the Department under this Act, the Use Tax
22    Act, the Service Occupation Tax Act, and the Service Use  Tax
23    Act,  excluding  any  liability  for  prepaid sales tax to be
24    remitted in accordance with  Section  2d  of  this  Act,  was
25    $10,000  or  more  during  the  preceding 4 complete calendar
26    quarters, he shall file a return  with  the  Department  each
27    month  by  the 20th day of the month next following the month
28    during which such tax liability is incurred  and  shall  make
29    payments  to  the Department on or before the 7th, 15th, 22nd
30    and last day of the month  during  which  such  liability  is
31    incurred.  On  and  after  October 1, 2000, if the taxpayer's
32    average monthly tax liability to the  Department  under  this
33    Act, the Use Tax Act, the Service Occupation Tax Act, and the
34    Service  Use  Tax  Act,  excluding  any liability for prepaid
 
                            -65-           LRB9103095DJcdam07
 1    sales tax to be remitted in accordance  with  Section  2d  of
 2    this Act, was $20,000 or more during the preceding 4 complete
 3    calendar quarters, he shall file a return with the Department
 4    each  month  by  the 20th day of the month next following the
 5    month during which such tax liability is incurred  and  shall
 6    make  payment  to  the Department on or before the 7th, 15th,
 7    22nd and last day of the month during which such liability is
 8    incurred.  If the month during which such  tax  liability  is
 9    incurred  began  prior to January 1, 1985, each payment shall
10    be in an  amount  equal  to  1/4  of  the  taxpayer's  actual
11    liability  for  the  month or an amount set by the Department
12    not to exceed 1/4 of the average  monthly  liability  of  the
13    taxpayer  to  the  Department  for  the  preceding 4 complete
14    calendar quarters (excluding the month of  highest  liability
15    and  the month of lowest liability in such 4 quarter period).
16    If the month during which  such  tax  liability  is  incurred
17    begins  on  or  after January 1, 1985 and prior to January 1,
18    1987, each payment shall be in an amount equal  to  22.5%  of
19    the taxpayer's actual liability for the month or 27.5% of the
20    taxpayer's  liability  for  the  same  calendar  month of the
21    preceding year.  If the month during which such tax liability
22    is incurred begins on or after January 1, 1987 and  prior  to
23    January  1, 1988, each payment shall be in an amount equal to
24    22.5% of the taxpayer's actual liability  for  the  month  or
25    26.25%  of  the  taxpayer's  liability  for the same calendar
26    month of the preceding year.  If the month during which  such
27    tax liability is incurred begins on or after January 1, 1988,
28    and  prior  to January 1, 1989, or begins on or after January
29    1, 1996, each payment shall be in an amount equal to 22.5% of
30    the taxpayer's actual liability for the month or 25%  of  the
31    taxpayer's  liability  for  the  same  calendar  month of the
32    preceding year. If the month during which such tax  liability
33    is  incurred begins on or after January 1, 1989, and prior to
34    January 1, 1996, each payment shall be in an amount equal  to
 
                            -66-           LRB9103095DJcdam07
 1    22.5% of the taxpayer's actual liability for the month or 25%
 2    of  the  taxpayer's  liability for the same calendar month of
 3    the preceding year or 100% of the taxpayer's actual liability
 4    for the quarter monthly reporting period.  The amount of such
 5    quarter monthly payments shall be credited against the  final
 6    tax  liability  of  the  taxpayer's  return  for  that month.
 7    Before October 1, 2000, once applicable, the  requirement  of
 8    the  making  of quarter monthly payments to the Department by
 9    taxpayers having an average monthly tax liability of  $10,000
10    or  more  as  determined  in  the manner provided above shall
11    continue until such taxpayer's average monthly  liability  to
12    the  Department  during  the  preceding  4  complete calendar
13    quarters (excluding the month of highest  liability  and  the
14    month of lowest liability) is less than $9,000, or until such
15    taxpayer's  average  monthly  liability  to the Department as
16    computed  for  each  calendar  quarter  of  the  4  preceding
17    complete  calendar  quarter  period  is  less  than  $10,000.
18    However, if  a  taxpayer  can  show  the  Department  that  a
19    substantial  change  in  the taxpayer's business has occurred
20    which causes the taxpayer  to  anticipate  that  his  average
21    monthly  tax  liability for the reasonably foreseeable future
22    will fall below the $10,000 threshold stated above, then such
23    taxpayer may petition the Department for  a  change  in  such
24    taxpayer's  reporting  status.  On and after October 1, 2000,
25    once applicable, the requirement of  the  making  of  quarter
26    monthly  payments  to  the  Department by taxpayers having an
27    average  monthly  tax  liability  of  $20,000  or   more   as
28    determined  in the manner provided above shall continue until
29    such taxpayer's average monthly liability to  the  Department
30    during  the preceding 4 complete calendar quarters (excluding
31    the month of  highest  liability  and  the  month  of  lowest
32    liability)  is  less  than  $19,000  or until such taxpayer's
33    average monthly liability to the Department as  computed  for
34    each  calendar  quarter  of the 4 preceding complete calendar
 
                            -67-           LRB9103095DJcdam07
 1    quarter period is less than $20,000.  However, if a  taxpayer
 2    can  show  the  Department  that  a substantial change in the
 3    taxpayer's business has occurred which causes the taxpayer to
 4    anticipate that his average monthly  tax  liability  for  the
 5    reasonably  foreseeable  future  will  fall below the $20,000
 6    threshold stated above, then such taxpayer may  petition  the
 7    Department  for a change in such taxpayer's reporting status.
 8    The Department shall change such taxpayer's reporting  status
 9    unless  it  finds  that such change is seasonal in nature and
10    not likely to be long term.   If  any  such  quarter  monthly
11    payment  is not paid at the time or in the amount required by
12    this Section, then the taxpayer shall be liable for penalties
13    and interest on the difference between the minimum amount due
14    as a payment and the amount of such quarter  monthly  payment
15    actually  and timely paid, except insofar as the taxpayer has
16    previously made payments for that month to the Department  in
17    excess  of the minimum payments previously due as provided in
18    this Section. The Department shall make reasonable rules  and
19    regulations  to govern the quarter monthly payment amount and
20    quarter monthly payment dates for taxpayers who file on other
21    than a calendar monthly basis.
22        Without regard to whether a taxpayer is required to  make
23    quarter monthly payments as specified above, any taxpayer who
24    is  required  by  Section 2d of this Act to collect and remit
25    prepaid taxes and has collected prepaid taxes  which  average
26    in  excess  of  $25,000  per  month  during  the  preceding 2
27    complete calendar quarters, shall  file  a  return  with  the
28    Department  as required by Section 2f and shall make payments
29    to the Department on or before the 7th, 15th, 22nd  and  last
30    day of the month during which such liability is incurred.  If
31    the  month  during which such tax liability is incurred began
32    prior to the effective date of this amendatory Act  of  1985,
33    each payment shall be in an amount not less than 22.5% of the
34    taxpayer's  actual  liability under Section 2d.  If the month
 
                            -68-           LRB9103095DJcdam07
 1    during which such tax liability  is  incurred  begins  on  or
 2    after  January  1,  1986,  each payment shall be in an amount
 3    equal to 22.5% of the taxpayer's  actual  liability  for  the
 4    month  or  27.5%  of  the  taxpayer's  liability for the same
 5    calendar month of the preceding calendar year.  If the  month
 6    during  which  such  tax  liability  is incurred begins on or
 7    after January 1, 1987, each payment shall  be  in  an  amount
 8    equal  to  22.5%  of  the taxpayer's actual liability for the
 9    month or 26.25% of the  taxpayer's  liability  for  the  same
10    calendar  month  of  the  preceding year.  The amount of such
11    quarter monthly payments shall be credited against the  final
12    tax  liability  of the taxpayer's return for that month filed
13    under this Section or Section 2f, as the case may  be.   Once
14    applicable,  the requirement of the making of quarter monthly
15    payments to the Department pursuant to this  paragraph  shall
16    continue  until  such  taxpayer's average monthly prepaid tax
17    collections during the preceding 2 complete calendar quarters
18    is $25,000 or less.  If any such quarter monthly  payment  is
19    not  paid at the time or in the amount required, the taxpayer
20    shall  be  liable  for  penalties  and   interest   on   such
21    difference,  except  insofar  as  the taxpayer has previously
22    made payments  for  that  month  in  excess  of  the  minimum
23    payments previously due.
24        If  any  payment provided for in this Section exceeds the
25    taxpayer's liabilities under this Act, the Use Tax  Act,  the
26    Service  Occupation  Tax  Act and the Service Use Tax Act, as
27    shown on an original monthly return, the Department shall, if
28    requested by the taxpayer, issue to  the  taxpayer  a  credit
29    memorandum  no  later than 30 days after the date of payment.
30    The  credit  evidenced  by  such  credit  memorandum  may  be
31    assigned by the taxpayer to a  similar  taxpayer  under  this
32    Act,  the  Use Tax Act, the Service Occupation Tax Act or the
33    Service Use Tax Act, in accordance with reasonable rules  and
34    regulations  to  be prescribed by the Department.  If no such
 
                            -69-           LRB9103095DJcdam07
 1    request is made, the taxpayer may credit such excess  payment
 2    against  tax  liability  subsequently  to  be remitted to the
 3    Department under this Act,  the  Use  Tax  Act,  the  Service
 4    Occupation  Tax Act or the Service Use Tax Act, in accordance
 5    with reasonable  rules  and  regulations  prescribed  by  the
 6    Department.   If  the Department subsequently determined that
 7    all or any part of the credit taken was not actually  due  to
 8    the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
 9    shall  be  reduced by 2.1% or 1.75% of the difference between
10    the credit taken and that actually  due,  and  that  taxpayer
11    shall   be   liable   for  penalties  and  interest  on  such
12    difference.
13        If a retailer of motor fuel is entitled to a credit under
14    Section 2d of this Act which exceeds the taxpayer's liability
15    to the Department under this Act  for  the  month  which  the
16    taxpayer  is  filing a return, the Department shall issue the
17    taxpayer a credit memorandum for the excess.
18        Beginning January 1,  1990,  each  month  the  Department
19    shall  pay into the Local Government Tax Fund, a special fund
20    in the State  treasury  which  is  hereby  created,  the  net
21    revenue  realized  for the preceding month from the 1% tax on
22    sales of food for human consumption which is to  be  consumed
23    off  the  premises  where  it  is  sold (other than alcoholic
24    beverages, soft drinks and food which has been  prepared  for
25    immediate  consumption)  and prescription and nonprescription
26    medicines,  drugs,  medical  appliances  and  insulin,  urine
27    testing materials, syringes and needles used by diabetics.
28        Beginning January 1,  1990,  each  month  the  Department
29    shall  pay  into the County and Mass Transit District Fund, a
30    special fund in the State treasury which is  hereby  created,
31    4%  of  the net revenue realized for the preceding month from
32    the 6.25% general rate.
33        Beginning November 1, 2000,  and  so  long  as  the  rate
34    remains  at  1.25%,  each month the Department shall pay into
 
                            -70-           LRB9103095DJcdam07
 1    the County and Mass Transit District  Fund  20%  of  the  net
 2    revenue  realized for the preceding month from the 1.25% rate
 3    on the selling price of motor fuel and gasohol.
 4        Beginning January 1,  1990,  each  month  the  Department
 5    shall  pay  into the Local Government Tax Fund 16% of the net
 6    revenue realized for  the  preceding  month  from  the  6.25%
 7    general  rate  on  the  selling  price  of  tangible personal
 8    property.
 9        Beginning November 1, 2000,  and  so  long  as  the  rate
10    remains  at  1.25%,  each month the Department shall pay into
11    the Local Government Tax Fund 80% of the net revenue realized
12    for the preceding month from the 1.25% rate  on  the  selling
13    price of motor fuel and gasohol.
14        Of the remainder of the moneys received by the Department
15    pursuant  to  this  Act, (a) 1.75% thereof shall be paid into
16    the Build Illinois Fund and (b) prior to July 1,  1989,  2.2%
17    and  on  and  after  July 1, 1989, 3.8% thereof shall be paid
18    into the Build Illinois Fund; provided, however, that  if  in
19    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
20    as  the case may be, of the moneys received by the Department
21    and required to be paid into the Build Illinois Fund pursuant
22    to this Act, Section 9 of the Use Tax Act, Section 9  of  the
23    Service  Use Tax Act, and Section 9 of the Service Occupation
24    Tax Act, such Acts being hereinafter called  the  "Tax  Acts"
25    and  such  aggregate  of 2.2% or 3.8%, as the case may be, of
26    moneys being hereinafter called the "Tax Act Amount", and (2)
27    the amount transferred to the Build Illinois  Fund  from  the
28    State  and Local Sales Tax Reform Fund shall be less than the
29    Annual Specified Amount (as hereinafter defined),  an  amount
30    equal  to  the  difference shall be immediately paid into the
31    Build  Illinois  Fund  from  other  moneys  received  by  the
32    Department pursuant to the Tax Acts;  the  "Annual  Specified
33    Amount"  means  the  amounts specified below for fiscal years
34    1986 through 1993:
 
                            -71-           LRB9103095DJcdam07
 1             Fiscal Year              Annual Specified Amount
 2                 1986                       $54,800,000
 3                 1987                       $76,650,000
 4                 1988                       $80,480,000
 5                 1989                       $88,510,000
 6                 1990                       $115,330,000
 7                 1991                       $145,470,000
 8                 1992                       $182,730,000
 9                 1993                      $206,520,000;
10    and means the Certified Annual Debt Service  Requirement  (as
11    defined  in Section 13 of the Build Illinois Bond Act) or the
12    Tax Act Amount, whichever is greater, for  fiscal  year  1994
13    and  each  fiscal year thereafter; and further provided, that
14    if on the last business day of any month the sum of  (1)  the
15    Tax  Act  Amount  required  to  be  deposited  into the Build
16    Illinois Bond Account in the Build Illinois Fund during  such
17    month  and  (2)  the amount transferred to the Build Illinois
18    Fund from the State and Local Sales  Tax  Reform  Fund  shall
19    have  been  less than 1/12 of the Annual Specified Amount, an
20    amount equal to the difference shall be immediately paid into
21    the Build Illinois Fund from other  moneys  received  by  the
22    Department  pursuant  to the Tax Acts; and, further provided,
23    that in no  event  shall  the  payments  required  under  the
24    preceding proviso result in aggregate payments into the Build
25    Illinois Fund pursuant to this clause (b) for any fiscal year
26    in  excess  of  the greater of (i) the Tax Act Amount or (ii)
27    the Annual  Specified  Amount  for  such  fiscal  year.   The
28    amounts payable into the Build Illinois Fund under clause (b)
29    of the first sentence in this paragraph shall be payable only
30    until such time as the aggregate amount on deposit under each
31    trust   indenture   securing  Bonds  issued  and  outstanding
32    pursuant to the Build Illinois Bond Act is sufficient, taking
33    into account any future investment income, to fully  provide,
34    in  accordance  with such indenture, for the defeasance of or
 
                            -72-           LRB9103095DJcdam07
 1    the payment  of  the  principal  of,  premium,  if  any,  and
 2    interest  on  the  Bonds secured by such indenture and on any
 3    Bonds expected to be issued thereafter and all fees and costs
 4    payable  with  respect  thereto,  all  as  certified  by  the
 5    Director of the  Bureau  of  the  Budget.   If  on  the  last
 6    business  day  of  any  month  in which Bonds are outstanding
 7    pursuant to the Build Illinois Bond  Act,  the  aggregate  of
 8    moneys  deposited  in  the Build Illinois Bond Account in the
 9    Build Illinois Fund in such month  shall  be  less  than  the
10    amount  required  to  be  transferred  in such month from the
11    Build Illinois  Bond  Account  to  the  Build  Illinois  Bond
12    Retirement  and  Interest  Fund pursuant to Section 13 of the
13    Build Illinois Bond Act, an amount equal to  such  deficiency
14    shall  be  immediately paid from other moneys received by the
15    Department pursuant to the Tax Acts  to  the  Build  Illinois
16    Fund;  provided,  however, that any amounts paid to the Build
17    Illinois Fund in any fiscal year pursuant  to  this  sentence
18    shall be deemed to constitute payments pursuant to clause (b)
19    of  the first sentence of this paragraph and shall reduce the
20    amount otherwise payable for such  fiscal  year  pursuant  to
21    that  clause  (b).   The  moneys  received  by the Department
22    pursuant to this Act and required to be  deposited  into  the
23    Build  Illinois  Fund  are  subject  to the pledge, claim and
24    charge set forth in Section 12 of  the  Build  Illinois  Bond
25    Act.
26        Subject  to  payment  of  amounts into the Build Illinois
27    Fund as  provided  in  the  preceding  paragraph  or  in  any
28    amendment  thereto hereafter enacted, the following specified
29    monthly  installment  of  the   amount   requested   in   the
30    certificate  of  the  Chairman  of  the Metropolitan Pier and
31    Exposition Authority provided  under  Section  8.25f  of  the
32    State  Finance  Act,  but not in excess of sums designated as
33    "Total Deposit", shall be deposited  in  the  aggregate  from
34    collections  under Section 9 of the Use Tax Act, Section 9 of
 
                            -73-           LRB9103095DJcdam07
 1    the Service Use Tax Act, Section 9 of the Service  Occupation
 2    Tax  Act,  and Section 3 of the Retailers' Occupation Tax Act
 3    into the  McCormick  Place  Expansion  Project  Fund  in  the
 4    specified fiscal years.
 5             Fiscal Year                   Total Deposit
 6                 1993                            $0
 7                 1994                        53,000,000
 8                 1995                        58,000,000
 9                 1996                        61,000,000
10                 1997                        64,000,000
11                 1998                        68,000,000
12                 1999                        71,000,000
13                 2000                        75,000,000
14                 2001                        80,000,000
15                 2002                        84,000,000
16                 2003                        89,000,000
17                 2004                        93,000,000
18                 2005                        97,000,000
19                 2006                       102,000,000
20                 2007                       108,000,000
21                 2008                       115,000,000
22                 2009                       120,000,000
23                 2010                       126,000,000
24                 2011                       132,000,000
25                 2012                       138,000,000
26                 2013 and                   145,000,000
27        each fiscal year
28        thereafter that bonds
29        are outstanding under
30        Section 13.2 of the
31        Metropolitan Pier and
32        Exposition Authority
33        Act, but not after fiscal year 2029.
34        Beginning  July 20, 1993 and in each month of each fiscal
 
                            -74-           LRB9103095DJcdam07
 1    year thereafter, one-eighth of the amount  requested  in  the
 2    certificate  of  the  Chairman  of  the Metropolitan Pier and
 3    Exposition Authority for that fiscal year,  less  the  amount
 4    deposited  into the McCormick Place Expansion Project Fund by
 5    the State Treasurer in the respective month under  subsection
 6    (g)  of  Section  13  of the Metropolitan Pier and Exposition
 7    Authority Act, plus cumulative deficiencies in  the  deposits
 8    required  under  this  Section for previous months and years,
 9    shall be deposited into the McCormick Place Expansion Project
10    Fund, until the full amount requested for  the  fiscal  year,
11    but  not  in  excess  of the amount specified above as "Total
12    Deposit", has been deposited.
13        Subject to payment of amounts  into  the  Build  Illinois
14    Fund  and the McCormick Place Expansion Project Fund pursuant
15    to the preceding  paragraphs  or  in  any  amendment  thereto
16    hereafter  enacted,  each month the Department shall pay into
17    the Local  Government  Distributive  Fund  0.4%  of  the  net
18    revenue  realized for the preceding month from the 5% general
19    rate or 0.4% of 80% of  the  net  revenue  realized  for  the
20    preceding  month from the 6.25% general rate, as the case may
21    be, on the selling price of tangible personal property  which
22    amount  shall,  subject  to  appropriation, be distributed as
23    provided in Section 2 of the State Revenue Sharing  Act.   No
24    payments or distributions pursuant to this paragraph shall be
25    made  if  the  tax  imposed  by  this  Act on photoprocessing
26    products is declared unconstitutional,  or  if  the  proceeds
27    from  such  tax  are  unavailable for distribution because of
28    litigation.
29        Subject to payment of amounts  into  the  Build  Illinois
30    Fund,  the McCormick Place Expansion Project to the preceding
31    paragraphs or in any amendments  thereto  hereafter  enacted,
32    beginning  July  1, 1993, the Department shall each month pay
33    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
34    revenue  realized  for  the  preceding  month  from the 6.25%
 
                            -75-           LRB9103095DJcdam07
 1    general rate  on  the  selling  price  of  tangible  personal
 2    property.
 3        Of the remainder of the moneys received by the Department
 4    pursuant  to  this  Act,  75%  thereof shall be paid into the
 5    State Treasury and 25% shall be reserved in a special account
 6    and used only for the transfer to the Common School  Fund  as
 7    part of the monthly transfer from the General Revenue Fund in
 8    accordance with Section 8a of the State Finance Act.
 9        The  Department  may,  upon  separate written notice to a
10    taxpayer, require the taxpayer to prepare and file  with  the
11    Department  on a form prescribed by the Department within not
12    less than 60 days after  receipt  of  the  notice  an  annual
13    information  return for the tax year specified in the notice.
14    Such  annual  return  to  the  Department  shall  include   a
15    statement  of  gross receipts as shown by the retailer's last
16    Federal income tax return.  If  the  total  receipts  of  the
17    business  as reported in the Federal income tax return do not
18    agree with the gross receipts reported to the  Department  of
19    Revenue for the same period, the retailer shall attach to his
20    annual  return  a  schedule showing a reconciliation of the 2
21    amounts and the reasons for the difference.   The  retailer's
22    annual  return to the Department shall also disclose the cost
23    of goods sold by the retailer during the year covered by such
24    return, opening and closing inventories  of  such  goods  for
25    such year, costs of goods used from stock or taken from stock
26    and  given  away  by  the  retailer during such year, payroll
27    information of the retailer's business during such  year  and
28    any  additional  reasonable  information which the Department
29    deems would be helpful in determining  the  accuracy  of  the
30    monthly,  quarterly  or annual returns filed by such retailer
31    as provided for in this Section.
32        If the annual information return required by this Section
33    is not filed when and as  required,  the  taxpayer  shall  be
34    liable as follows:
 
                            -76-           LRB9103095DJcdam07
 1             (i)  Until  January  1,  1994, the taxpayer shall be
 2        liable for a penalty equal to 1/6 of 1% of  the  tax  due
 3        from such taxpayer under this Act during the period to be
 4        covered  by  the annual return for each month or fraction
 5        of a month until such return is filed  as  required,  the
 6        penalty  to  be assessed and collected in the same manner
 7        as any other penalty provided for in this Act.
 8             (ii)  On and after January  1,  1994,  the  taxpayer
 9        shall be liable for a penalty as described in Section 3-4
10        of the Uniform Penalty and Interest Act.
11        The chief executive officer, proprietor, owner or highest
12    ranking  manager  shall sign the annual return to certify the
13    accuracy of the information contained therein.    Any  person
14    who  willfully  signs  the  annual return containing false or
15    inaccurate  information  shall  be  guilty  of  perjury   and
16    punished  accordingly.   The annual return form prescribed by
17    the Department  shall  include  a  warning  that  the  person
18    signing the return may be liable for perjury.
19        The  provisions  of this Section concerning the filing of
20    an annual information return do not apply to a  retailer  who
21    is  not required to file an income tax return with the United
22    States Government.
23        As soon as possible after the first day  of  each  month,
24    upon   certification   of  the  Department  of  Revenue,  the
25    Comptroller shall order transferred and the  Treasurer  shall
26    transfer  from the General Revenue Fund to the Motor Fuel Tax
27    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
28    realized  under  this  Act  for  the  second preceding month.
29    Beginning April 1, 2000, this transfer is no longer  required
30    and shall not be made.
31        Net  revenue  realized  for  a month shall be the revenue
32    collected by the State pursuant to this Act, less the  amount
33    paid  out  during  that  month  as  refunds  to taxpayers for
34    overpayment of liability.
 
                            -77-           LRB9103095DJcdam07
 1        For greater simplicity of administration,  manufacturers,
 2    importers  and  wholesalers whose products are sold at retail
 3    in Illinois by numerous retailers, and who wish to do so, may
 4    assume the responsibility for accounting and  paying  to  the
 5    Department  all  tax  accruing under this Act with respect to
 6    such sales, if the retailers who are  affected  do  not  make
 7    written objection to the Department to this arrangement.
 8        Any  person  who  promotes,  organizes,  provides  retail
 9    selling  space  for concessionaires or other types of sellers
10    at the Illinois State Fair, DuQuoin State Fair, county fairs,
11    local fairs, art shows, flea markets and similar  exhibitions
12    or  events,  including  any  transient merchant as defined by
13    Section 2 of the Transient Merchant Act of 1987, is  required
14    to  file  a  report with the Department providing the name of
15    the merchant's business, the name of the  person  or  persons
16    engaged  in  merchant's  business,  the permanent address and
17    Illinois Retailers Occupation Tax Registration Number of  the
18    merchant,  the  dates  and  location  of  the event and other
19    reasonable information that the Department may require.   The
20    report must be filed not later than the 20th day of the month
21    next  following  the month during which the event with retail
22    sales was held.  Any  person  who  fails  to  file  a  report
23    required  by  this  Section commits a business offense and is
24    subject to a fine not to exceed $250.
25        Any person engaged in the business  of  selling  tangible
26    personal property at retail as a concessionaire or other type
27    of  seller  at  the  Illinois  State  Fair, county fairs, art
28    shows, flea markets and similar exhibitions or events, or any
29    transient merchants, as defined by Section 2 of the Transient
30    Merchant Act of 1987, may be required to make a daily  report
31    of  the  amount of such sales to the Department and to make a
32    daily payment of the full amount of tax due.  The  Department
33    shall  impose  this requirement when it finds that there is a
34    significant risk of loss of revenue to the State at  such  an
 
                            -78-           LRB9103095DJcdam07
 1    exhibition  or  event.   Such  a  finding  shall  be based on
 2    evidence that a  substantial  number  of  concessionaires  or
 3    other  sellers  who  are  not  residents  of Illinois will be
 4    engaging  in  the  business  of  selling  tangible   personal
 5    property  at  retail  at  the  exhibition  or event, or other
 6    evidence of a significant risk of  loss  of  revenue  to  the
 7    State.  The Department shall notify concessionaires and other
 8    sellers  affected  by the imposition of this requirement.  In
 9    the  absence  of  notification   by   the   Department,   the
10    concessionaires and other sellers shall file their returns as
11    otherwise required in this Section.
12    (Source: P.A.  90-491,  eff.  1-1-99;  90-612,  eff.  7-8-98;
13    91-37,   eff.  7-1-99;  91-51,  eff.  6-30-99;  91-101,  eff.
14    7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)

15        Section 22.   The  Motor  Fuel  Tax  Law  is  amended  by
16    changing Section 13a as follows:

17        (35 ILCS 505/13a) (from Ch. 120, par. 429a)
18        Sec.  13a.   (1)  A tax is hereby imposed upon the use of
19    motor fuel upon highways of this State  by  commercial  motor
20    vehicles.  The  tax  shall be comprised of 2 parts.  Part (a)
21    shall be at the rate established by Section 2 of this Act, as
22    heretofore or hereafter amended.  Part (b) shall  be  at  the
23    rate  established by subsection (2) of this Section as now or
24    hereafter amended.
25        (2)  A rate shall be established by the Department as  of
26    January 1  of each year using the average "selling price", as
27    defined  in  the Retailers' Occupation Tax Act, per gallon of
28    motor fuel sold in this State during the previous  12  months
29    and multiplying it by 1.25% 6 1/4% to determine the cents per
30    gallon  rate.  If,  as  a  result  of  the provisions of this
31    amendatory Act of the 91st General Assembly, the rate of  tax
32    imposed  on  the  sale  of  motor  fuel  and  gasohol  by the
 
                            -79-           LRB9103095DJcdam07
 1    Retailers' Occupation Tax Act returns to 6.25%, then  a  rate
 2    shall  be  established  by the Department as of January 1  of
 3    each year using the average "selling price",  as  defined  in
 4    the  Retailers'  Occupation Tax Act, per gallon of motor fuel
 5    sold  in  this  State  during  the  previous  12  months  and
 6    multiplying it by 6.25% to determine  the  cents  per  gallon
 7    rate.
 8    (Source: P.A. 88-480.)

 9        Section  25.   The  Counties  Code is amended by changing
10    Sections 5-1006, 5-1006.5, 5-1007, and 5-1035.1 as follows:

11        (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
12        Sec. 5-1006.  Home Rule County Retailers' Occupation  Tax
13    Law.  Any  county  that  is a home rule unit may impose a tax
14    upon all persons engaged in the business of selling  tangible
15    personal  property,  other  than an item of tangible personal
16    property titled or registered with an agency of this  State's
17    government,  at  retail  in  the county on the gross receipts
18    from such sales made in the course  of  their  business.   If
19    imposed,  this  tax shall only be imposed in 1/4% increments.
20    On and after September 1, 1991, this additional tax  may  not
21    be  imposed  on the sales of food for human consumption which
22    is to be consumed off the premises where it  is  sold  (other
23    than alcoholic beverages, soft drinks and food which has been
24    prepared  for  immediate  consumption)  and  prescription and
25    nonprescription  medicines,  drugs,  medical  appliances  and
26    insulin, urine testing materials, syringes and  needles  used
27    by  diabetics. The tax imposed by a home rule county pursuant
28    to this Section and all civil penalties that may be  assessed
29    as an incident thereof shall be collected and enforced by the
30    State Department of Revenue.  The certificate of registration
31    that  is  issued  by  the  Department to a retailer under the
32    Retailers' Occupation Tax Act shall permit  the  retailer  to
 
                            -80-           LRB9103095DJcdam07
 1    engage  in  a business that is taxable under any ordinance or
 2    resolution  enacted  pursuant   to   this   Section   without
 3    registering   separately   with  the  Department  under  such
 4    ordinance  or  resolution  or  under   this   Section.    The
 5    Department  shall  have  full power to administer and enforce
 6    this  Section;  to  collect  all  taxes  and  penalties   due
 7    hereunder;  to dispose of taxes and penalties so collected in
 8    the manner hereinafter provided; and to determine all  rights
 9    to  credit  memoranda  arising  on  account  of the erroneous
10    payment of tax or penalty hereunder.  In  the  administration
11    of,  and  compliance  with,  this Section, the Department and
12    persons who are subject to this Section shall have  the  same
13    rights,  remedies, privileges, immunities, powers and duties,
14    and  be  subject  to  the  same   conditions,   restrictions,
15    limitations,  penalties  and definitions of terms, and employ
16    the same modes of procedure, as are prescribed in Sections 1,
17    1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65  (in
18    respect  to  all provisions therein other than the State rate
19    of tax), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,  5i,  5j,  5k,
20    5l,  6,  6a,  6b,  6c,  7,  8,  9,  10,  11, 12 and 13 of the
21    Retailers' Occupation Tax Act and Section 3-7 of the  Uniform
22    Penalty  and  Interest  Act,  as fully as if those provisions
23    were set forth herein.
24        No tax may be imposed by a home rule county  pursuant  to
25    this Section unless the county also imposes a tax at the same
26    rate pursuant to Section 5-1007.
27        A  home rule county that has not imposed a tax under this
28    Section on the sale of  motor  fuel  or  gasohol  before  the
29    effective  date  of  this  amendatory Act of the 91st General
30    Assembly shall not impose such a tax on or after that date. A
31    home rule county that has imposed a tax under this Section on
32    the sale of motor fuel or gasohol before the  effective  date
33    of this amendatory Act of the 91st General Assembly shall not
34    increase  the rate of the tax on or after that date. If, as a
 
                            -81-           LRB9103095DJcdam07
 1    result of the provisions of this amendatory Act of  the  91st
 2    General  Assembly,  the  rate  of  tax imposed on the sale of
 3    motor fuel and gasohol by the Retailers' Occupation  Tax  Act
 4    returns to 6.25%, then the prohibition against imposing a tax
 5    on  the  sale  of  motor fuel and gasohol and the prohibition
 6    against an increase in the rate of any tax already imposed on
 7    the sale of motor fuel and gasohol are no longer  in  effect.
 8    This  amendatory Act of the 91st General Assembly is a denial
 9    and limitation of home rule powers to  tax  under  subsection
10    (g) of Section 6 of Article VII of the Illinois Constitution.
11        Persons  subject  to  any  tax  imposed  pursuant  to the
12    authority granted in this Section  may  reimburse  themselves
13    for  their  seller's  tax  liability  hereunder by separately
14    stating such tax as an additional charge, which charge may be
15    stated in combination, in a single  amount,  with  State  tax
16    which  sellers are required to collect under the Use Tax Act,
17    pursuant to such bracket  schedules  as  the  Department  may
18    prescribe.
19        Whenever  the  Department determines that a refund should
20    be made under this Section to a claimant instead of issuing a
21    credit memorandum, the  Department  shall  notify  the  State
22    Comptroller,  who  shall  cause the order to be drawn for the
23    amount specified and to the person named in the  notification
24    from  the  Department.  The refund shall be paid by the State
25    Treasurer out of the home rule county  retailers'  occupation
26    tax fund.
27        The  Department  shall  forthwith  pay  over to the State
28    Treasurer, ex officio, as trustee, all  taxes  and  penalties
29    collected  hereunder.   On  or  before  the  25th day of each
30    calendar month, the Department shall prepare and  certify  to
31    the  Comptroller  the disbursement of stated sums of money to
32    named counties, the counties to be those from which retailers
33    have paid taxes or  penalties  hereunder  to  the  Department
34    during the second preceding calendar month.  The amount to be
 
                            -82-           LRB9103095DJcdam07
 1    paid to each county shall be the amount (not including credit
 2    memoranda)  collected  hereunder  during the second preceding
 3    calendar  month  by  the  Department  plus  an   amount   the
 4    Department determines is necessary to offset any amounts that
 5    were  erroneously  paid  to  a different taxing body, and not
 6    including an amount equal  to  the  amount  of  refunds  made
 7    during  the second preceding calendar month by the Department
 8    on behalf of such county, and not including any amount  which
 9    the  Department determines is necessary to offset any amounts
10    which were payable  to  a  different  taxing  body  but  were
11    erroneously paid to the county. Within 10 days after receipt,
12    by  the Comptroller, of the disbursement certification to the
13    counties provided for in this Section  to  be  given  to  the
14    Comptroller  by  the  Department, the Comptroller shall cause
15    the  orders  to  be  drawn  for  the  respective  amounts  in
16    accordance   with   the   directions   contained    in    the
17    certification.
18        In addition to the disbursement required by the preceding
19    paragraph,  an allocation shall be made in March of each year
20    to  each  county  that  received  more   than   $500,000   in
21    disbursements  under the preceding paragraph in the preceding
22    calendar year.  The allocation shall be in an amount equal to
23    the average monthly distribution made  to  each  such  county
24    under  the  preceding paragraph during the preceding calendar
25    year (excluding the  2  months  of  highest  receipts).   The
26    distribution  made  in  March  of each year subsequent to the
27    year in  which  an  allocation  was  made  pursuant  to  this
28    paragraph and the preceding paragraph shall be reduced by the
29    amount  allocated  and  disbursed under this paragraph in the
30    preceding calendar year.  The Department  shall  prepare  and
31    certify  to  the Comptroller for disbursement the allocations
32    made in accordance with this paragraph.
33        For the purpose of  determining  the  local  governmental
34    unit  whose tax is applicable, a retail sale by a producer of
 
                            -83-           LRB9103095DJcdam07
 1    coal or other mineral mined in Illinois is a sale  at  retail
 2    at  the  place  where  the  coal  or  other  mineral mined in
 3    Illinois is extracted from the earth.   This  paragraph  does
 4    not  apply  to  coal or other mineral when it is delivered or
 5    shipped by the seller to the purchaser  at  a  point  outside
 6    Illinois  so  that the sale is exempt under the United States
 7    Constitution as a sale in interstate or foreign commerce.
 8        Nothing in this Section shall be construed to authorize a
 9    county to impose a tax upon the privilege of engaging in  any
10    business  which  under  the Constitution of the United States
11    may not be made the subject of taxation by this State.
12        An ordinance or resolution imposing  or  discontinuing  a
13    tax hereunder or effecting a change in the rate thereof shall
14    be  adopted  and  a  certified  copy  thereof  filed with the
15    Department on or before the first day of June, whereupon  the
16    Department  shall  proceed  to  administer  and  enforce this
17    Section as of the first day of September next following  such
18    adoption  and filing. Beginning January 1, 1992, an ordinance
19    or resolution imposing or discontinuing the tax hereunder  or
20    effecting a change in the rate thereof shall be adopted and a
21    certified copy thereof filed with the Department on or before
22    the first day of July, whereupon the Department shall proceed
23    to administer and enforce this Section as of the first day of
24    October  next  following  such adoption and filing. Beginning
25    January 1, 1993,  an  ordinance  or  resolution  imposing  or
26    discontinuing  the tax hereunder or effecting a change in the
27    rate thereof shall be adopted and a  certified  copy  thereof
28    filed  with  the  Department  on  or  before the first day of
29    October, whereupon the Department shall proceed to administer
30    and enforce this Section as of the first day of January  next
31    following  such adoption and filing. Beginning April 1, 1998,
32    an ordinance or resolution imposing or discontinuing the  tax
33    hereunder  or  effecting  a  change in the rate thereof shall
34    either (i) be adopted and a certified copy thereof filed with
 
                            -84-           LRB9103095DJcdam07
 1    the Department on or before the first day of April, whereupon
 2    the Department shall proceed to administer and  enforce  this
 3    Section  as  of  the  first  day  of  July next following the
 4    adoption and filing; or (ii) be adopted and a certified  copy
 5    thereof  filed with the Department on or before the first day
 6    of  October,  whereupon  the  Department  shall  proceed   to
 7    administer  and  enforce  this Section as of the first day of
 8    January next following the adoption and filing.
 9        When certifying the amount of a monthly disbursement to a
10    county under this Section, the Department shall  increase  or
11    decrease  such  amount  by  an amount necessary to offset any
12    misallocation of previous disbursements.  The  offset  amount
13    shall be the amount erroneously disbursed within the previous
14    6 months from the time a misallocation is discovered.
15        This  Section shall be known and may be cited as the Home
16    Rule County Retailers' Occupation Tax Law.
17    (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)

18        (55 ILCS 5/5-1006.5)
19        Sec. 5-1006.5.  Special County Retailers' Occupation  Tax
20    For Public Safety.
21        (a)  The county board of any county may impose a tax upon
22    all  persons  engaged  in  the  business  of selling tangible
23    personal property, other than  personal  property  titled  or
24    registered  with  an  agency  of  this State's government, at
25    retail in the county on the gross  receipts  from  the  sales
26    made  in the course of business to provide revenue to be used
27    exclusively for public safety purposes in that county,  if  a
28    proposition for the tax has been submitted to the electors of
29    that county and approved by a majority of those voting on the
30    question.   If  imposed,  this  tax  shall be imposed only in
31    one-quarter percent increments.  By  resolution,  the  county
32    board  may  order  the  proposition  to  be  submitted at any
33    election.  The county clerk shall certify the question to the
 
                            -85-           LRB9103095DJcdam07
 1    proper election authority, who shall submit  the  proposition
 2    at an election in accordance with the general election law.
 3        The  proposition  shall be in substantially the following
 4    form:
 5             "Shall (name of county) be authorized  to  impose  a
 6        public  safety  tax  at the rate of .... upon all persons
 7        engaged in the  business  of  selling  tangible  personal
 8        property  at  retail in the county on gross receipts from
 9        the sales made in the course of their business to be used
10        for crime prevention, detention, and other public  safety
11        purposes?"
12    Votes  shall  be recorded as Yes or No.  If a majority of the
13    electors voting on the proposition vote in favor of  it,  the
14    county may impose the tax.
15        This  additional  tax  may not be imposed on the sales of
16    food for human consumption that is to  be  consumed  off  the
17    premises  where  it  is sold (other than alcoholic beverages,
18    soft drinks, and food which has been prepared  for  immediate
19    consumption) and prescription and non-prescription medicines,
20    drugs,   medical   appliances   and  insulin,  urine  testing
21    materials, syringes, and needles used by diabetics.  The  tax
22    imposed  by  a  county  under  this  Section  and  all  civil
23    penalties  that  may  be  assessed  as an incident of the tax
24    shall be collected and enforced by the Illinois Department of
25    Revenue.  The certificate of registration that is  issued  by
26    the  Department to a retailer under the Retailers' Occupation
27    Tax Act shall permit the retailer to  engage  in  a  business
28    that  is  taxable  without  registering  separately  with the
29    Department  under  an  ordinance  or  resolution  under  this
30    Section.  The Department has full  power  to  administer  and
31    enforce  this Section, to collect all taxes and penalties due
32    under this Section, to dispose  of  taxes  and  penalties  so
33    collected  in  the  manner  provided  in this Section, and to
34    determine all rights to credit memoranda arising  on  account
 
                            -86-           LRB9103095DJcdam07
 1    of  the  erroneous  payment  of  a  tax or penalty under this
 2    Section.  In the administration of and compliance  with  this
 3    Section,  the  Department and persons who are subject to this
 4    Section shall (i) have the same rights, remedies, privileges,
 5    immunities, powers, and duties, (ii) be subject to  the  same
 6    conditions,   restrictions,   limitations,   penalties,   and
 7    definitions  of  terms,  and  (iii)  employ the same modes of
 8    procedure as are prescribed in Sections 1, 1a, 1a-1, 1d,  1e,
 9    1f,  1i,  1j,  1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in respect to
10    all provisions contained in those  Sections  other  than  the
11    State  rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3 (except
12    provisions  relating  to  transaction  returns  and   quarter
13    monthly  payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
14    5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12,  and  13
15    of  the  Retailers' Occupation Tax Act and Section 3-7 of the
16    Uniform Penalty and Interest Act as if those provisions  were
17    set forth in this Section.
18        A county that has not imposed a tax under this subsection
19    on  the  sale  of  motor fuel or gasohol before the effective
20    date of this amendatory Act  of  the  91st  General  Assembly
21    shall  not impose such a tax on or after that date.  A county
22    that has imposed a tax under this subsection on the  sale  of
23    motor  fuel  or  gasohol  before  the  effective date of this
24    amendatory  Act  of  the  91st  General  Assembly  shall  not
25    increase the rate of the tax on or after that date. If, as  a
26    result  of  the provisions of this amendatory Act of the 91st
27    General Assembly, the rate of tax  imposed  on  the  sale  of
28    motor  fuel  and gasohol by the Retailers' Occupation Tax Act
29    returns to 6.25%, then the prohibition against imposing a tax
30    on the sale of motor fuel and  gasohol  and  the  prohibition
31    against an increase in the rate of any tax already imposed on
32    the sale of motor fuel and gasohol are no longer in effect.
33        Persons  subject  to  any tax imposed under the authority
34    granted in this Section may reimburse  themselves  for  their
 
                            -87-           LRB9103095DJcdam07
 1    sellers'  tax  liability  by separately stating the tax as an
 2    additional charge, which charge may be stated in combination,
 3    in a single amount, with State tax which sellers are required
 4    to collect under the Use Tax Act, pursuant to such  bracketed
 5    schedules as the Department may prescribe.
 6        Whenever  the  Department determines that a refund should
 7    be made under this Section to a claimant instead of issuing a
 8    credit memorandum, the  Department  shall  notify  the  State
 9    Comptroller,  who  shall  cause the order to be drawn for the
10    amount specified and to the person named in the  notification
11    from  the  Department.  The refund shall be paid by the State
12    Treasurer  out  of  the  County  Public   Safety   Retailers'
13    Occupation Tax Fund.
14        (b)  If  a  tax  has been imposed under subsection (a), a
15    service occupation tax shall also be imposed at the same rate
16    upon all persons engaged, in the county, in the  business  of
17    making  sales of service, who, as an incident to making those
18    sales of service, transfer tangible personal property  within
19    the  county as an incident to a sale of service. This tax may
20    not be imposed on sales of food for human consumption that is
21    to be consumed off the premises where it is sold (other  than
22    alcoholic  beverages,  soft  drinks,  and  food  prepared for
23    immediate consumption) and prescription and  non-prescription
24    medicines,  drugs,  medical  appliances  and  insulin,  urine
25    testing  materials,  syringes, and needles used by diabetics.
26    The tax imposed under this subsection and all civil penalties
27    that  may  be  assessed  as  an  incident  thereof  shall  be
28    collected and enforced by  the  Department  of  Revenue.  The
29    Department  has  full  power  to  administer and enforce this
30    subsection; to collect all taxes and penalties due hereunder;
31    to dispose of taxes and penalties so collected in the  manner
32    hereinafter  provided;  and to determine all rights to credit
33    memoranda arising on account of the erroneous payment of  tax
34    or   penalty  hereunder.    In  the  administration  of,  and
 
                            -88-           LRB9103095DJcdam07
 1    compliance with this subsection, the Department  and  persons
 2    who  are  subject  to  this paragraph shall (i) have the same
 3    rights, remedies, privileges, immunities, powers, and duties,
 4    (ii)  be  subject  to  the  same  conditions,   restrictions,
 5    limitations,    penalties,    exclusions,   exemptions,   and
 6    definitions of terms, and (iii)  employ  the  same  modes  of
 7    procedure  as  are  prescribed in Sections 2 (except that the
 8    reference to State in the definition of supplier  maintaining
 9    a place of business in this State shall mean the county), 2a,
10    2b,  2c, 3 through 3-50 (in respect to all provisions therein
11    other than the  State  rate  of  tax),  4  (except  that  the
12    reference  to  the  State  shall  be  to the county), 5, 7, 8
13    (except that the jurisdiction to which the  tax  shall  be  a
14    debt  to  the extent indicated in that Section 8 shall be the
15    county), 9  (except  as  to  the  disposition  of  taxes  and
16    penalties  collected),  10,  11,  12  (except  the  reference
17    therein  to Section 2b of the Retailers' Occupation Tax Act),
18    13 (except that any reference to the  State  shall  mean  the
19    county),  Section  15,  16,  17, 18, 19 and 20 of the Service
20    Occupation Tax Act and Section 3-7 of the Uniform Penalty and
21    Interest Act, as fully as if those provisions were set  forth
22    herein.
23        A county that has not imposed a tax under this subsection
24    on  the  selling  price  of  motor fuel or gasohol before the
25    effective date of this amendatory Act  of  the  91st  General
26    Assembly  shall  not impose such a tax on or after that date.
27    A county that has imposed a tax under this subsection on  the
28    selling  price  of motor fuel or gasohol before the effective
29    date of this amendatory Act  of  the  91st  General  Assembly
30    shall not increase the rate of the tax on or after that date.
31    If,  as  a result of the provisions of this amendatory Act of
32    the 91st General Assembly, the rate of  tax  imposed  on  the
33    sale  of  motor fuel and gasohol by the Retailers' Occupation
34    Tax Act  returns  to  6.25%,  then  the  prohibition  against
 
                            -89-           LRB9103095DJcdam07
 1    imposing  a tax on the sale of motor fuel and gasohol and the
 2    prohibition against an  increase  in  the  rate  of  any  tax
 3    already  imposed on the sale of motor fuel and gasohol are no
 4    longer in effect.
 5        Persons subject to any tax imposed  under  the  authority
 6    granted in this subsection may reimburse themselves for their
 7    serviceman's  tax  liability by separately stating the tax as
 8    an  additional  charge,  which  charge  may  be   stated   in
 9    combination,   in  a  single  amount,  with  State  tax  that
10    servicemen are authorized to collect under  the  Service  Use
11    Tax  Act,  in  accordance  with such bracket schedules as the
12    Department may prescribe.
13        Whenever the Department determines that a  refund  should
14    be  made  under  this  subsection  to  a  claimant instead of
15    issuing a credit memorandum, the Department shall notify  the
16    State  Comptroller,  who  shall cause the warrant to be drawn
17    for the amount specified, and to the  person  named,  in  the
18    notification  from  the Department.  The refund shall be paid
19    by the State  Treasurer  out  of  the  County  Public  Safety
20    Retailers' Occupation Fund.
21        Nothing   in   this  subsection  shall  be  construed  to
22    authorize the county to impose a tax upon  the  privilege  of
23    engaging  in any business which under the Constitution of the
24    United States may not be made the subject of taxation by  the
25    State.
26        (c)  The  Department  shall  immediately  pay over to the
27    State Treasurer,  ex  officio,  as  trustee,  all  taxes  and
28    penalties  collected  under this Section to be deposited into
29    the County Public  Safety  Retailers'  Occupation  Tax  Fund,
30    which  shall  be an unappropriated trust fund held outside of
31    the State treasury.  On  or  before  the  25th  day  of  each
32    calendar  month,  the Department shall prepare and certify to
33    the Comptroller the disbursement of stated sums of  money  to
34    the   counties  from  which  retailers  have  paid  taxes  or
 
                            -90-           LRB9103095DJcdam07
 1    penalties to  the  Department  during  the  second  preceding
 2    calendar  month.   The amount to be paid to each county shall
 3    be the amount  (not  including  credit  memoranda)  collected
 4    under this Section during the second preceding calendar month
 5    by the Department plus an amount the Department determines is
 6    necessary to offset any amounts that were erroneously paid to
 7    a  different  taxing  body,  and  not including (i) an amount
 8    equal to  the  amount  of  refunds  made  during  the  second
 9    preceding  calendar  month by the Department on behalf of the
10    county and (ii) any amount that the Department determines  is
11    necessary  to  offset  any  amounts  that  were  payable to a
12    different taxing  body  but  were  erroneously  paid  to  the
13    county.   Within  10 days after receipt by the Comptroller of
14    the disbursement certification to the counties  provided  for
15    in  this  Section  to  be  given  to  the  Comptroller by the
16    Department, the Comptroller shall  cause  the  orders  to  be
17    drawn   for   the   respective  amounts  in  accordance  with
18    directions contained in the certification.
19        In addition to the disbursement required by the preceding
20    paragraph, an allocation shall be made in March of each  year
21    to   each   county   that  received  more  than  $500,000  in
22    disbursements under the preceding paragraph in the  preceding
23    calendar year.  The allocation shall be in an amount equal to
24    the  average  monthly  distribution  made to each such county
25    under the preceding paragraph during the  preceding  calendar
26    year  (excluding  the  2  months  of  highest receipts).  The
27    distribution made in March of each  year  subsequent  to  the
28    year  in  which  an  allocation  was  made  pursuant  to this
29    paragraph and the preceding paragraph shall be reduced by the
30    amount allocated and disbursed under this  paragraph  in  the
31    preceding  calendar  year.   The Department shall prepare and
32    certify to the Comptroller for disbursement  the  allocations
33    made in accordance with this paragraph.
34        (d)  For   the   purpose   of   determining   the   local
 
                            -91-           LRB9103095DJcdam07
 1    governmental unit whose tax is applicable, a retail sale by a
 2    producer  of  coal  or another mineral mined in Illinois is a
 3    sale at retail at the place where the coal or  other  mineral
 4    mined   in  Illinois  is  extracted  from  the  earth.   This
 5    paragraph does not apply to coal or another mineral  when  it
 6    is  delivered  or shipped by the seller to the purchaser at a
 7    point outside Illinois so that the sale is exempt  under  the
 8    United States Constitution as a sale in interstate or foreign
 9    commerce.
10        (e)  Nothing  in  this  Section  shall  be  construed  to
11    authorize  a  county  to  impose  a tax upon the privilege of
12    engaging in any business that under the Constitution  of  the
13    United States may not be made the subject of taxation by this
14    State.
15        (e-5)  If  a county imposes a tax under this Section, the
16    county board may, by ordinance, discontinue or lower the rate
17    of the tax.  If the county  board  lowers  the  tax  rate  or
18    discontinues the tax, a referendum must be held in accordance
19    with  subsection (a) of this Section in order to increase the
20    rate of the tax or to reimpose the discontinued tax.
21        (f)  Beginning April 1, 1998, the results of any election
22    authorizing a proposition to impose a tax under this  Section
23    or  effecting  a  change in the rate of tax, or any ordinance
24    lowering  the  rate  or  discontinuing  the  tax,  shall   be
25    certified  by  the  county  clerk and filed with the Illinois
26    Department of Revenue either (i) on or before the  first  day
27    of   April,   whereupon   the  Department  shall  proceed  to
28    administer and enforce the tax as of the first  day  of  July
29    next following the filing; or (ii) on or before the first day
30    of   October,  whereupon  the  Department  shall  proceed  to
31    administer and enforce the tax as of the first day of January
32    next following the filing.
33        (g)  When certifying the amount of a monthly disbursement
34    to a county under this Section, the Department shall increase
 
                            -92-           LRB9103095DJcdam07
 1    or decrease the amounts by an amount necessary to offset  any
 2    miscalculation  of previous disbursements.  The offset amount
 3    shall be the amount erroneously disbursed within the previous
 4    6 months from the time a miscalculation is discovered.
 5        (h)  This Section may be cited  as  the  "Special  County
 6    Occupation Tax For Public Safety Law".
 7        (i)  For   purposes  of  this  Section,  "public  safety"
 8    includes  but  is  not  limited  to  fire  fighting,  police,
 9    medical, ambulance, or other emergency services.
10        (j)  This amendatory Act of the 91st General Assembly  is
11    a  denial  and  limitation  of  home rule powers to tax under
12    subsection (g) of Section 6 of Article VII  of  the  Illinois
13    Constitution.
14    (Source:  P.A.  89-107,  eff.  1-1-96;  89-718,  eff. 3-7-97;
15    90-190, eff. 7-24-97;  90-267,  eff.  7-30-97;  90-552,  eff.
16    12-12-97;   90-562,  eff.  12-16-97;  90-655,  eff.  7-30-98;
17    90-689, eff. 7-31-98.)

18        (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
19        Sec. 5-1007.  Home Rule  County  Service  Occupation  Tax
20    Law.  The  corporate  authorities  of  a home rule county may
21    impose a tax upon all persons engaged, in such county, in the
22    business of making sales of service at the same rate  of  tax
23    imposed  pursuant  to  Section 5-1006 of the selling price of
24    all tangible personal property transferred by such servicemen
25    either in the form of tangible personal property  or  in  the
26    form  of  real estate as an incident to a sale of service. If
27    imposed, such tax shall only be imposed in  1/4%  increments.
28    On  and  after September 1, 1991, this additional tax may not
29    be imposed on the sales of food for human  consumption  which
30    is  to  be  consumed off the premises where it is sold (other
31    than alcoholic beverages, soft drinks and food which has been
32    prepared for  immediate  consumption)  and  prescription  and
33    nonprescription  medicines,  drugs,  medical  appliances  and
 
                            -93-           LRB9103095DJcdam07
 1    insulin,  urine  testing materials, syringes and needles used
 2    by diabetics. The tax imposed by a home rule county  pursuant
 3    to  this Section and all civil penalties that may be assessed
 4    as an incident thereof shall be collected and enforced by the
 5    State Department of Revenue. The certificate of  registration
 6    which  is  issued  by  the Department to a retailer under the
 7    Retailers' Occupation Tax Act or under the Service Occupation
 8    Tax Act shall permit such registrant to engage in a  business
 9    which  is  taxable  under any ordinance or resolution enacted
10    pursuant to this Section without registering separately  with
11    the  Department  under  such ordinance or resolution or under
12    this Section.   The  Department  shall  have  full  power  to
13    administer and enforce this Section; to collect all taxes and
14    penalties due hereunder; to dispose of taxes and penalties so
15    collected   in   the  manner  hereinafter  provided;  and  to
16    determine all rights to credit memoranda arising  on  account
17    of the erroneous payment of tax or penalty hereunder.  In the
18    administration  of,  and  compliance  with,  this Section the
19    Department and persons who are subject to this Section  shall
20    have  the  same  rights,  remedies,  privileges,  immunities,
21    powers  and  duties,  and  be subject to the same conditions,
22    restrictions,  limitations,  penalties  and  definitions   of
23    terms,  and  employ  the  same  modes  of  procedure,  as are
24    prescribed in Sections  1a-1,  2,  2a,  3  through  3-50  (in
25    respect  to  all provisions therein other than the State rate
26    of tax), 4 (except that the reference to the State  shall  be
27    to  the taxing county), 5, 7, 8 (except that the jurisdiction
28    to which the tax shall be a debt to the extent  indicated  in
29    that  Section  8 shall be the taxing county), 9 (except as to
30    the disposition of taxes and penalties collected, and  except
31    that  the returned merchandise credit for this county tax may
32    not be taken against any State tax), 10, 11, 12  (except  the
33    reference  therein to Section 2b of the Retailers' Occupation
34    Tax Act), 13 (except that any reference to  the  State  shall
 
                            -94-           LRB9103095DJcdam07
 1    mean  the  taxing county), the first paragraph of Section 15,
 2    16, 17, 18, 19 and 20 of the Service Occupation Tax  Act  and
 3    Section 3-7 of the Uniform Penalty and Interest Act, as fully
 4    as if those provisions were set forth herein.
 5        No  tax  may be imposed by a home rule county pursuant to
 6    this Section unless such county also imposes  a  tax  at  the
 7    same rate pursuant to Section 5-1006.
 8        A  home rule county that has not imposed a tax under this
 9    Section on the selling price of motor fuel or gasohol  before
10    the effective date of this amendatory Act of the 91st General
11    Assembly shall not impose such a tax on or after that date. A
12    home rule county that has imposed a tax under this Section on
13    the  sale  of motor fuel or gasohol before the effective date
14    of this amendatory Act of the 91st General Assembly shall not
15    increase the rate of the tax on or after that date. If, as  a
16    result  of  the provisions of this amendatory Act of the 91st
17    General Assembly, the rate of tax  imposed  on  the  sale  of
18    motor  fuel  and gasohol by the Retailers' Occupation Tax Act
19    returns to 6.25%, then the prohibition against imposing a tax
20    on the sale of motor fuel and  gasohol  and  the  prohibition
21    against an increase in the rate of any tax already imposed on
22    the  sale  of motor fuel and gasohol are no longer in effect.
23    This amendatory Act of the 91st General Assembly is a  denial
24    and  limitation  of  home rule powers to tax under subsection
25    (g) of Section 6 of Article VII of the Illinois Constitution.
26        Persons subject  to  any  tax  imposed  pursuant  to  the
27    authority  granted  in  this Section may reimburse themselves
28    for their serviceman's tax liability hereunder by  separately
29    stating such tax as an additional charge, which charge may be
30    stated  in  combination,  in  a single amount, with State tax
31    which servicemen are authorized to collect under the  Service
32    Use  Tax  Act,  pursuant  to  such  bracket  schedules as the
33    Department may prescribe.
34        Whenever the Department determines that a  refund  should
 
                            -95-           LRB9103095DJcdam07
 1    be  made  under this Section to a claimant instead of issuing
 2    credit 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 home rule county retailers'
 7    occupation tax fund.
 8        The Department shall forthwith  pay  over  to  the  State
 9    Treasurer,  ex-officio,  as  trustee, all taxes and penalties
10    collected hereunder. On  or  before  the  25th  day  of  each
11    calendar  month,  the Department shall prepare and certify to
12    the Comptroller the disbursement of stated sums of  money  to
13    named counties, the counties to be those from which suppliers
14    and  servicemen have paid taxes or penalties hereunder to the
15    Department during the second preceding calendar  month.   The
16    amount  to  be  paid  to each county shall be the amount (not
17    including credit memoranda) collected  hereunder  during  the
18    second  preceding  calendar  month by the Department, and not
19    including an amount equal  to  the  amount  of  refunds  made
20    during  the second preceding calendar month by the Department
21    on behalf of such county.  Within 10 days after  receipt,  by
22    the  Comptroller,  of  the  disbursement certification to the
23    counties provided for in this Section  to  be  given  to  the
24    Comptroller  by  the  Department, the Comptroller shall cause
25    the  orders  to  be  drawn  for  the  respective  amounts  in
26    accordance   with   the   directions   contained   in    such
27    certification.
28        In addition to the disbursement required by the preceding
29    paragraph,  an  allocation shall be made in each year to each
30    county which received more  than  $500,000  in  disbursements
31    under the preceding paragraph in the preceding calendar year.
32    The  allocation  shall  be  in an amount equal to the average
33    monthly distribution made  to  each  such  county  under  the
34    preceding   paragraph  during  the  preceding  calendar  year
 
                            -96-           LRB9103095DJcdam07
 1    (excluding  the  2  months   of   highest   receipts).    The
 2    distribution  made  in  March  of each year subsequent to the
 3    year in  which  an  allocation  was  made  pursuant  to  this
 4    paragraph and the preceding paragraph shall be reduced by the
 5    amount  allocated  and  disbursed under this paragraph in the
 6    preceding calendar year.  The Department  shall  prepare  and
 7    certify  to  the Comptroller for disbursement the allocations
 8    made in accordance with this paragraph.
 9        Nothing in this Section shall be construed to authorize a
10    county to impose a tax upon the privilege of engaging in  any
11    business  which  under  the Constitution of the United States
12    may not be made the subject of taxation by this State.
13        An ordinance or resolution imposing  or  discontinuing  a
14    tax hereunder or effecting a change in the rate thereof shall
15    be  adopted  and  a  certified  copy  thereof  filed with the
16    Department on or before the first day of June, whereupon  the
17    Department  shall  proceed  to  administer  and  enforce this
18    Section as of the first day of September next following  such
19    adoption  and filing. Beginning January 1, 1992, an ordinance
20    or resolution imposing or discontinuing the tax hereunder  or
21    effecting a change in the rate thereof shall be adopted and a
22    certified copy thereof filed with the Department on or before
23    the first day of July, whereupon the Department shall proceed
24    to administer and enforce this Section as of the first day of
25    October  next  following  such adoption and filing. Beginning
26    January 1, 1993,  an  ordinance  or  resolution  imposing  or
27    discontinuing  the tax hereunder or effecting a change in the
28    rate thereof shall be adopted and a  certified  copy  thereof
29    filed  with  the  Department  on  or  before the first day of
30    October, whereupon the Department shall proceed to administer
31    and enforce this Section as of the first day of January  next
32    following such adoption and filing.  Beginning April 1, 1998,
33    an  ordinance or resolution imposing or discontinuing the tax
34    hereunder or effecting a change in  the  rate  thereof  shall
 
                            -97-           LRB9103095DJcdam07
 1    either (i) be adopted and a certified copy thereof filed with
 2    the Department on or before the first day of April, whereupon
 3    the  Department  shall proceed to administer and enforce this
 4    Section as of the  first  day  of  July  next  following  the
 5    adoption  and filing; or (ii) be adopted and a certified copy
 6    thereof filed with the Department on or before the first  day
 7    of   October,  whereupon  the  Department  shall  proceed  to
 8    administer and enforce this Section as of the  first  day  of
 9    January next following the adoption and filing.
10        This  Section shall be known and may be cited as the Home
11    Rule County Service Occupation Tax Law.
12    (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)

13        (55 ILCS 5/5-1035.1) (from Ch. 34, par. 5-1035.1)
14        Sec. 5-1035.1.  County Motor Fuel  Tax  Law.  The  county
15    board  of the counties of DuPage, Kane and McHenry may, by an
16    ordinance or resolution adopted by an affirmative vote  of  a
17    majority  of  the  members elected or appointed to the county
18    board, impose a tax upon all persons engaged in the county in
19    the business of selling  motor  fuel,  as  now  or  hereafter
20    defined  in  the  Motor  Fuel  Tax  Law,  at  retail  for the
21    operation of motor vehicles upon public highways or  for  the
22    operation  of  recreational  watercraft  upon waterways. Kane
23    County may exempt diesel fuel from the tax  imposed  pursuant
24    to  this  Section.   The  tax  may  be  imposed, in half-cent
25    increments, at a rate  not  exceeding 4 cents per  gallon  of
26    motor  fuel  sold at retail within the county for the purpose
27    of use or consumption and not for the purpose of resale.  The
28    proceeds  from the tax shall be used by the county solely for
29    the purpose of operating, constructing and  improving  public
30    highways  and  waterways,  and  acquiring  real  property and
31    right-of-ways for public highways and  waterways  within  the
32    county imposing the tax.
33        A  county  that  has not imposed a tax under this Section
 
                            -98-           LRB9103095DJcdam07
 1    before the effective date of this amendatory Act of the  91st
 2    General Assembly shall not impose such a tax on or after that
 3    date.   A  county  that  has imposed a tax under this Section
 4    before the effective date of this amendatory Act of the  91st
 5    General Assembly shall not increase the rate of the tax on or
 6    after  that  date.  If, as a result of the provisions of this
 7    amendatory Act of the 91st General Assembly, the rate of  tax
 8    imposed  on  the  sale  of  motor  fuel  and  gasohol  by the
 9    Retailers' Occupation Tax Act  returns  to  6.25%,  then  the
10    prohibition  against imposing a tax on the sale of motor fuel
11    and gasohol and the prohibition against an  increase  in  the
12    rate of any tax already imposed on the sale of motor fuel and
13    gasohol are no longer in effect.
14        A  tax  imposed  pursuant  to this Section, and all civil
15    penalties that may be assessed as an incident thereof,  shall
16    be  administered,  collected  and  enforced  by  the Illinois
17    Department of Revenue in the same manner as the  tax  imposed
18    under  the Retailers' Occupation Tax Act, as now or hereafter
19    amended, insofar as may be practicable; except  that  in  the
20    event of a conflict with the provisions of this Section, this
21    Section  shall  control. The Department of Revenue shall have
22    full power:  to  administer  and  enforce  this  Section;  to
23    collect  all taxes and penalties due hereunder; to dispose of
24    taxes and penalties so collected in  the  manner  hereinafter
25    provided;  and  to  determine  all rights to credit memoranda
26    arising on account of the erroneous payment of tax or penalty
27    hereunder.
28        Whenever the Department determines that a refund shall be
29    made under this Section to a claimant instead  of  issuing  a
30    credit  memorandum,  the  Department  shall  notify the State
31    Comptroller, who shall cause the order to be  drawn  for  the
32    amount   specified,   and   to   the  person  named,  in  the
33    notification from the Department. The refund shall be paid by
34    the State Treasurer out of the County Option Motor  Fuel  Tax
 
                            -99-           LRB9103095DJcdam07
 1    Fund.
 2        The  Department  shall  forthwith  pay  over to the State
 3    Treasurer, ex-officio, as trustee, all  taxes  and  penalties
 4    collected hereunder, which shall be deposited into the County
 5    Option  Motor  Fuel  Tax  Fund,  a  special fund in the State
 6    Treasury which is hereby created. On or before the  25th  day
 7    of  each  calendar  month,  the  Department shall prepare and
 8    certify to the State Comptroller the disbursement  of  stated
 9    sums of money to named counties for which taxpayers have paid
10    taxes  or  penalties  hereunder  to the Department during the
11    second preceding calendar month. The amount  to  be  paid  to
12    each  county  shall  be  the  amount  (not  including  credit
13    memoranda)  collected  hereunder  from  retailers  within the
14    county during the second  preceding  calendar  month  by  the
15    Department,  but  not including an amount equal to the amount
16    of refunds made during the second preceding calendar month by
17    the Department on behalf  of  the  county;  less  the  amount
18    expended  during the second preceding month by the Department
19    pursuant to appropriation from the County Option  Motor  Fuel
20    Tax  Fund  for  the  administration  and  enforcement of this
21    Section, which appropriation shall not  exceed  $200,000  for
22    fiscal  year  1990  and,  for each year thereafter, shall not
23    exceed 2% of the amount  deposited  into  the  County  Option
24    Motor Fuel Tax Fund during the preceding fiscal year.
25        Nothing in this Section shall be construed to authorize a
26    county  to impose a tax upon the privilege of engaging in any
27    business which under the Constitution of  the  United  States
28    may not be made the subject of taxation by this State.
29        An  ordinance  or  resolution imposing a tax hereunder or
30    effecting a change in the rate thereof shall be effective  on
31    the first day of the second calendar month next following the
32    month  in  which the ordinance or resolution is adopted and a
33    certified copy  thereof  is  filed  with  the  Department  of
34    Revenue,   whereupon  the Department of Revenue shall proceed
 
                            -100-          LRB9103095DJcdam07
 1    to administer and enforce  this  Section  on  behalf  of  the
 2    county   as  of  the  effective  date  of  the  ordinance  or
 3    resolution. Upon a change in rate of a tax levied  hereunder,
 4    or  upon  the  discontinuance of the tax, the county board of
 5    the county shall, on or not  later  than  5  days  after  the
 6    effective  date  of the ordinance or resolution discontinuing
 7    the tax or effecting  a  change  in  rate,  transmit  to  the
 8    Department  of  Revenue  a certified copy of the ordinance or
 9    resolution effecting the change or discontinuance.
10        This Section shall be known  and  may  be  cited  as  the
11    County Motor Fuel Tax Law.
12    (Source: P.A. 86-1028; 87-289.)

13        Section  30.   The  Illinois Municipal Code is amended by
14    changing  Sections  8-11-1,  8-11-1.1,  8-11-5,  8-11-6,  and
15    8-11-15 as follows:

16        (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)
17        Sec. 8-11-1.  Home Rule Municipal  Retailers'  Occupation
18    Tax   Act.    The   corporate  authorities  of  a  home  rule
19    municipality may impose a tax upon all persons engaged in the
20    business of selling tangible personal property, other than an
21    item of tangible personal property titled or registered  with
22    an  agency  of  this  State's  government,  at  retail in the
23    municipality on the gross receipts from these sales  made  in
24    the  course of such business.  If imposed, the tax shall only
25    be imposed in 1/4% increments.  On  and  after  September  1,
26    1991,  this additional tax may not be imposed on the sales of
27    food for human consumption that is to  be  consumed  off  the
28    premises  where  it  is sold (other than alcoholic beverages,
29    soft drinks and food that has  been  prepared  for  immediate
30    consumption)  and prescription and nonprescription medicines,
31    drugs,  medical  appliances  and   insulin,   urine   testing
32    materials,  syringes  and  needles used by diabetics. The tax
 
                            -101-          LRB9103095DJcdam07
 1    imposed by a home rule municipality under  this  Section  and
 2    all  civil  penalties  that may be assessed as an incident of
 3    the  tax  shall  be  collected  and  enforced  by  the  State
 4    Department of Revenue.  The certificate of registration  that
 5    is   issued  by  the  Department  to  a  retailer  under  the
 6    Retailers' Occupation Tax Act shall permit  the  retailer  to
 7    engage  in  a business that is taxable under any ordinance or
 8    resolution  enacted  pursuant   to   this   Section   without
 9    registering   separately   with  the  Department  under  such
10    ordinance  or  resolution  or  under   this   Section.    The
11    Department  shall  have  full power to administer and enforce
12    this  Section;  to  collect  all  taxes  and  penalties   due
13    hereunder;  to dispose of taxes and penalties so collected in
14    the manner hereinafter provided; and to determine all  rights
15    to  credit  memoranda  arising  on  account  of the erroneous
16    payment of tax or penalty hereunder.  In  the  administration
17    of,  and  compliance  with,  this  Section the Department and
18    persons who are subject to this Section shall have  the  same
19    rights,  remedies, privileges, immunities, powers and duties,
20    and  be  subject  to  the  same   conditions,   restrictions,
21    limitations,  penalties  and definitions of terms, and employ
22    the same modes of procedure, as are prescribed in Sections 1,
23    1a, 1d, 1e, 1f, 1i, 1j,  1k,  1m,  1n,  2  through  2-65  (in
24    respect  to  all provisions therein other than the State rate
25    of tax), 2c, 3 (except as to the  disposition  of  taxes  and
26    penalties  collected),  4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
27    5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13  of
28    the  Retailers'  Occupation  Tax  Act  and Section 3-7 of the
29    Uniform Penalty and  Interest  Act,  as  fully  as  if  those
30    provisions were set forth herein.
31        No  tax  may be imposed by a home rule municipality under
32    this Section unless the municipality also imposes  a  tax  at
33    the same rate under Section 8-11-5 of this Act.
34        A home rule municipality that has not imposed a tax under
 
                            -102-          LRB9103095DJcdam07
 1    this  Section on the sale of motor fuel or gasohol before the
 2    effective date of this amendatory Act  of  the  91st  General
 3    Assembly shall not impose such a tax on or after that date. A
 4    home  rule  municipality  that  has  imposed a tax under this
 5    Section on the sale of  motor  fuel  or  gasohol  before  the
 6    effective  date  of  this  amendatory Act of the 91st General
 7    Assembly shall not increase the rate of the tax on  or  after
 8    that  date.  If,  as  a  result  of  the  provisions  of this
 9    amendatory Act of the 91st General Assembly, the rate of  tax
10    imposed  on  the  sale  of  motor  fuel  and  gasohol  by the
11    Retailers' Occupation Tax Act  returns  to  6.25%,  then  the
12    prohibition  against imposing a tax on the sale of motor fuel
13    and gasohol and the prohibition against an  increase  in  the
14    rate of any tax already imposed on the sale of motor fuel and
15    gasohol  are  no longer in effect. This amendatory Act of the
16    91st General Assembly is a denial and limitation of home rule
17    powers to tax under subsection (g) of Section  6  of  Article
18    VII of the Illinois Constitution.
19        Persons  subject  to  any tax imposed under the authority
20    granted in this Section may reimburse  themselves  for  their
21    seller's  tax  liability hereunder by separately stating that
22    tax as an additional charge, which charge may  be  stated  in
23    combination, in a single amount, with State tax which sellers
24    are  required  to  collect under the Use Tax Act, pursuant to
25    such bracket schedules as the Department may prescribe.
26        Whenever the Department determines that a  refund  should
27    be made under this Section to a claimant instead of issuing a
28    credit  memorandum,  the  Department  shall  notify the State
29    Comptroller, who shall cause the order to be  drawn  for  the
30    amount  specified and to the person named in the notification
31    from the Department. The refund shall be paid  by  the  State
32    Treasurer   out   of   the  home  rule  municipal  retailers'
33    occupation tax fund.
34        The Department shall immediately pay over  to  the  State
 
                            -103-          LRB9103095DJcdam07
 1    Treasurer,  ex  officio,  as trustee, all taxes and penalties
 2    collected hereunder.  On or  before  the  25th  day  of  each
 3    calendar  month,  the Department shall prepare and certify to
 4    the Comptroller the disbursement of stated sums of  money  to
 5    named  municipalities,  the  municipalities  to be those from
 6    which retailers have paid taxes or penalties hereunder to the
 7    Department during the second preceding  calendar  month.  The
 8    amount  to  be  paid to each municipality shall be the amount
 9    (not including credit memoranda) collected  hereunder  during
10    the second preceding calendar month by the Department plus an
11    amount  the  Department determines is necessary to offset any
12    amounts that were erroneously  paid  to  a  different  taxing
13    body,  and  not  including  an  amount equal to the amount of
14    refunds made during the second preceding  calendar  month  by
15    the  Department  on  behalf  of  such  municipality,  and not
16    including  any  amount  that  the  Department  determines  is
17    necessary to offset  any  amounts  that  were  payable  to  a
18    different  taxing  body  but  were  erroneously  paid  to the
19    municipality. Within 10 days after receipt by the Comptroller
20    of  the  disbursement  certification  to  the  municipalities
21    provided for in this Section to be given to  the  Comptroller
22    by  the Department, the Comptroller shall cause the orders to
23    be drawn for the respective amounts in  accordance  with  the
24    directions contained in the certification.
25        In addition to the disbursement required by the preceding
26    paragraph   and   in  order  to  mitigate  delays  caused  by
27    distribution procedures, an allocation shall,  if  requested,
28    be  made  within  10  days  after  January  14,  1991, and in
29    November  of  1991  and  each  year   thereafter,   to   each
30    municipality  that  received  more  than  $500,000 during the
31    preceding fiscal year,  (July  1  through  June  30)  whether
32    collected  by the municipality or disbursed by the Department
33    as required by this Section. Within 10 days after January 14,
34    1991,   participating   municipalities   shall   notify   the
 
                            -104-          LRB9103095DJcdam07
 1    Department in writing of their  intent  to  participate.   In
 2    addition,   for   the   initial  distribution,  participating
 3    municipalities shall certify to the  Department  the  amounts
 4    collected  by  the municipality for each month under its home
 5    rule occupation and service occupation tax during the  period
 6    July 1, 1989 through June 30, 1990.  The allocation within 10
 7    days  after  January 14, 1991, shall be in an amount equal to
 8    the monthly average of these amounts, excluding the 2  months
 9    of  highest  receipts.  The monthly average for the period of
10    July 1, 1990 through June 30,  1991  will  be  determined  as
11    follows:  the amounts collected by the municipality under its
12    home  rule  occupation  and service occupation tax during the
13    period of July 1,  1990  through  September  30,  1990,  plus
14    amounts   collected  by  the  Department  and  paid  to  such
15    municipality through June 30, 1991, excluding the 2 months of
16    highest receipts.  The monthly average  for  each  subsequent
17    period  of July 1 through June 30 shall be an amount equal to
18    the monthly distribution made to each such municipality under
19    the preceding paragraph during this period, excluding  the  2
20    months   of  highest  receipts.   The  distribution  made  in
21    November 1991  and each year thereafter under this  paragraph
22    and  the  preceding  paragraph shall be reduced by the amount
23    allocated and disbursed under this paragraph in the preceding
24    period of July 1 through  June  30.    The  Department  shall
25    prepare  and  certify to the Comptroller for disbursement the
26    allocations made in accordance with this paragraph.
27        For the purpose of  determining  the  local  governmental
28    unit  whose tax is applicable, a retail sale by a producer of
29    coal or other mineral mined in Illinois is a sale  at  retail
30    at  the  place  where  the  coal  or  other  mineral mined in
31    Illinois is extracted from the earth.   This  paragraph  does
32    not  apply  to  coal or other mineral when it is delivered or
33    shipped by the seller to the purchaser  at  a  point  outside
34    Illinois  so  that the sale is exempt under the United States
 
                            -105-          LRB9103095DJcdam07
 1    Constitution as a sale in interstate or foreign commerce.
 2        Nothing in this Section shall be construed to authorize a
 3    municipality to impose a tax upon the privilege  of  engaging
 4    in  any  business  which under the Constitution of the United
 5    States may not be made the subject of taxation by this State.
 6        An ordinance or resolution imposing  or  discontinuing  a
 7    tax hereunder or effecting a change in the rate thereof shall
 8    be  adopted  and  a  certified  copy  thereof  filed with the
 9    Department on or before the first day of June, whereupon  the
10    Department  shall  proceed  to  administer  and  enforce this
11    Section as of the first day of September next  following  the
12    adoption  and filing. Beginning January 1, 1992, an ordinance
13    or resolution imposing or discontinuing the tax hereunder  or
14    effecting a change in the rate thereof shall be adopted and a
15    certified copy thereof filed with the Department on or before
16    the first day of July, whereupon the Department shall proceed
17    to administer and enforce this Section as of the first day of
18    October  next  following  such adoption and filing. Beginning
19    January 1, 1993,  an  ordinance  or  resolution  imposing  or
20    discontinuing  the tax hereunder or effecting a change in the
21    rate thereof shall be adopted and a  certified  copy  thereof
22    filed  with  the  Department  on  or  before the first day of
23    October, whereupon the Department shall proceed to administer
24    and enforce this Section as of the first day of January  next
25    following  the  adoption  and filing. However, a municipality
26    located in a county with a population in excess of  3,000,000
27    that  elected  to  become  a  home  rule  unit at the general
28    primary election in 1994 may adopt an ordinance or resolution
29    imposing the tax under this Section and file a certified copy
30    of the ordinance or resolution  with  the  Department  on  or
31    before  July  1,  1994.  The Department shall then proceed to
32    administer and enforce this Section as of  October  1,  1994.
33    Beginning  April 1, 1998, an ordinance or resolution imposing
34    or discontinuing the tax hereunder or effecting a  change  in
 
                            -106-          LRB9103095DJcdam07
 1    the  rate thereof shall either (i) be adopted and a certified
 2    copy thereof filed with the Department on or before the first
 3    day of April,  whereupon  the  Department  shall  proceed  to
 4    administer  and  enforce  this Section as of the first day of
 5    July next following the  adoption  and  filing;  or  (ii)  be
 6    adopted   and   a  certified  copy  thereof  filed  with  the
 7    Department on or before the first day of  October,  whereupon
 8    the  Department  shall proceed to administer and enforce this
 9    Section as of the first day of  January  next  following  the
10    adoption and filing.
11        When certifying the amount of a monthly disbursement to a
12    municipality   under   this  Section,  the  Department  shall
13    increase or decrease the amount by  an  amount  necessary  to
14    offset  any  misallocation  of  previous  disbursements.  The
15    offset  amount  shall  be  the  amount  erroneously disbursed
16    within the previous 6 months from the time a misallocation is
17    discovered.
18        Any  unobligated  balance  remaining  in  the   Municipal
19    Retailers'  Occupation  Tax  Fund on December 31, 1989, which
20    fund was abolished by Public Act 85-1135, and all receipts of
21    municipal tax as a result  of  audits  of  liability  periods
22    prior  to  January  1,  1990,  shall  be  paid into the Local
23    Government Tax Fund for  distribution  as  provided  by  this
24    Section  prior  to  the  enactment of Public Act 85-1135. All
25    receipts of municipal tax as a result of  an  assessment  not
26    arising from an audit, for liability periods prior to January
27    1, 1990, shall be paid into the Local Government Tax Fund for
28    distribution before July 1, 1990, as provided by this Section
29    prior  to  the  enactment  of  Public Act 85-1135; and on and
30    after July 1, 1990, all such receipts shall be distributed as
31    provided in Section 6z-18 of the State Finance Act.
32        As used in this Section, "municipal"  and  "municipality"
33    means  a  city,  village  or  incorporated town, including an
34    incorporated town that has superseded a civil township.
 
                            -107-          LRB9103095DJcdam07
 1        This Section shall be known and may be cited as the  Home
 2    Rule Municipal Retailers' Occupation Tax Act.
 3    (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)

 4        (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
 5        Sec.  8-11-1.1.   Non-home  rule  municipalities; use and
 6    occupation imposition of taxes.
 7        (a)  The  corporate  authorities  of  a   non-home   rule
 8    municipality  may,  upon  approval  of  the  electors  of the
 9    municipality pursuant to  subsection  (b)  of  this  Section,
10    impose   by  ordinance  or  resolution  the  1/2  of  1%  tax
11    authorized in Sections 8-11-1.3,  8-11-1.4  and  8-11-1.5  of
12    this Act.
13        A  municipality  that has not imposed a tax on motor fuel
14    or gasohol authorized in  Sections  8-11-1.3,  8-11-1.4,  and
15    8-11-1.5  before the effective date of this amendatory Act of
16    the 91st General Assembly shall not impose such a tax  on  or
17    after  that  date.  A  municipality that has imposed a tax on
18    motor  fuel  or  gasohol  authorized  in  Sections  8-11-1.3,
19    8-11-1.4, and 8-11-1.5 before  the  effective  date  of  this
20    amendatory  Act  of  the  91st  General  Assembly  shall  not
21    increase  the rate of the tax on or after that date. If, as a
22    result of the provisions of this amendatory Act of  the  91st
23    General  Assembly,  the  rate  of  tax imposed on the sale of
24    motor fuel and gasohol by the Retailers' Occupation  Tax  Act
25    returns to 6.25%, then the prohibition against imposing a tax
26    on  the  sale  of  motor fuel and gasohol and the prohibition
27    against an increase in the rate of any tax already imposed on
28    the sale of motor fuel and gasohol are no longer in effect.
29        (b)  The corporate authorities of the municipality may by
30    ordinance or  resolution  call  for  the  submission  to  the
31    electors  of  the  municipality   the question of whether the
32    municipality shall impose such tax.  Such question  shall  be
33    certified by the municipal clerk to the election authority in
 
                            -108-          LRB9103095DJcdam07
 1    accordance  with  Section 28-5 of the Election Code and shall
 2    be in a form in accordance with Section 16-7 of the  Election
 3    Code.
 4        If  a majority of the electors in the municipality voting
 5    upon the question vote in the affirmative, such tax shall  be
 6    imposed.
 7        An  ordinance  or  resolution  imposing the 1/2 of 1% tax
 8    hereunder or discontinuing the same shall be  adopted  and  a
 9    certified  copy  thereof,  together with a certification that
10    the ordinance or resolution received referendum  approval  in
11    the  case  of  the  imposition  of  such  tax, filed with the
12    Department of Revenue, on or before the first  day  of  June,
13    whereupon  the  Department  shall  proceed  to administer and
14    enforce the additional tax or to discontinue the tax, as  the
15    case  may be, as of the first day of September next following
16    such adoption and  filing.  Beginning  January  1,  1992,  an
17    ordinance  or  resolution  imposing  or discontinuing the tax
18    hereunder shall be adopted and a certified copy thereof filed
19    with the Department on or  before  the  first  day  of  July,
20    whereupon  the  Department  shall  proceed  to administer and
21    enforce this Section as of the  first  day  of  October  next
22    following  such  adoption  and  filing.  Beginning January 1,
23    1993, an ordinance or resolution  imposing  or  discontinuing
24    the  tax  hereunder  shall  be  adopted  and a certified copy
25    thereof filed with the Department on or before the first  day
26    of   October,  whereupon  the  Department  shall  proceed  to
27    administer and enforce this Section as of the  first  day  of
28    January  next  following such adoption and filing. A non-home
29    rule municipality may file a certified copy of  an  ordinance
30    or  resolution,  with  a  certification that the ordinance or
31    resolution received referendum approval in the  case  of  the
32    imposition  of  the  tax,  with the Department of Revenue, as
33    required under this Section, only after October 2, 2000.
34    (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00.)
 
                            -109-          LRB9103095DJcdam07
 1        (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
 2        Sec. 8-11-5.  Home Rule Municipal Service Occupation  Tax
 3    Act.   The  corporate authorities of a home rule municipality
 4    may  impose  a  tax  upon  all  persons  engaged,   in   such
 5    municipality,  in  the business of making sales of service at
 6    the same rate of tax imposed pursuant to Section  8-11-1,  of
 7    the   selling   price   of  all  tangible  personal  property
 8    transferred by such servicemen either in the form of tangible
 9    personal property or  in  the  form  of  real  estate  as  an
10    incident  to  a  sale of service.  If imposed, such tax shall
11    only be imposed in 1/4% increments. On and after September 1,
12    1991, this additional tax may not be imposed on the sales  of
13    food  for  human  consumption which is to be consumed off the
14    premises where it is sold (other  than  alcoholic  beverages,
15    soft  drinks  and  food which has been prepared for immediate
16    consumption) and prescription and nonprescription  medicines,
17    drugs,   medical   appliances   and  insulin,  urine  testing
18    materials, syringes and needles used by  diabetics.  The  tax
19    imposed  by a home rule municipality pursuant to this Section
20    and all civil penalties that may be assessed as  an  incident
21    thereof   shall  be  collected  and  enforced  by  the  State
22    Department of Revenue. The certificate of registration  which
23    is   issued  by  the  Department  to  a  retailer  under  the
24    Retailers' Occupation Tax Act or under the Service Occupation
25    Tax Act shall permit such registrant to engage in a  business
26    which  is  taxable  under any ordinance or resolution enacted
27    pursuant to this Section without registering separately  with
28    the  Department  under  such ordinance or resolution or under
29    this Section.   The  Department  shall  have  full  power  to
30    administer and enforce this Section; to collect all taxes and
31    penalties due hereunder; to dispose of taxes and penalties so
32    collected   in   the  manner  hereinafter  provided,  and  to
33    determine all rights to credit memoranda arising  on  account
34    of  the erroneous payment of tax or penalty hereunder. In the
 
                            -110-          LRB9103095DJcdam07
 1    administration of, and  compliance  with,  this  Section  the
 2    Department  and persons who are subject to this Section shall
 3    have  the  same  rights,  remedies,  privileges,  immunities,
 4    powers and duties, and be subject  to  the  same  conditions,
 5    restrictions,   limitations,  penalties  and  definitions  of
 6    terms, and  employ  the  same  modes  of  procedure,  as  are
 7    prescribed  in  Sections  1a-1,  2,  2a,  3  through 3-50 (in
 8    respect to all provisions therein other than the  State  rate
 9    of  tax),  4 (except that the reference to the State shall be
10    to the  taxing  municipality),  5,  7,  8  (except  that  the
11    jurisdiction  to  which the tax shall be a debt to the extent
12    indicated  in  that   Section   8   shall   be   the   taxing
13    municipality),  9  (except as to the disposition of taxes and
14    penalties collected, and except that the returned merchandise
15    credit for this municipal tax may not be  taken  against  any
16    State  tax),  10,  11,  12  (except  the reference therein to
17    Section 2b of the Retailers' Occupation Tax Act), 13  (except
18    that  any  reference  to  the  State  shall  mean  the taxing
19    municipality), the first paragraph  of  Section  15,  16,  17
20    (except  that  credit  memoranda  issued hereunder may not be
21    used to discharge any State tax liability), 18, 19 and 20  of
22    the Service Occupation Tax Act and Section 3-7 of the Uniform
23    Penalty  and  Interest  Act,  as fully as if those provisions
24    were set forth herein.
25        No tax  may  be  imposed  by  a  home  rule  municipality
26    pursuant  to  this  Section  unless  such  municipality  also
27    imposes  a tax at the same rate pursuant to Section 8-11-1 of
28    this Act.
29        A home rule municipality that has not imposed a tax under
30    this Section on the selling price of motor  fuel  or  gasohol
31    before  the effective date of this amendatory Act of the 91st
32    General Assembly shall not impose such a tax on or after that
33    date. A home rule municipality that has imposed a  tax  under
34    this  Section  on  the selling price of motor fuel or gasohol
 
                            -111-          LRB9103095DJcdam07
 1    before the effective date of this amendatory Act of the  91st
 2    General Assembly shall not increase the rate of the tax on or
 3    after  that  date.  If, as a result of the provisions of this
 4    amendatory Act of the 91st General Assembly, the rate of  tax
 5    imposed  on  the  sale  of  motor  fuel  and  gasohol  by the
 6    Retailers' Occupation Tax Act  returns  to  6.25%,  then  the
 7    prohibition  against imposing a tax on the sale of motor fuel
 8    and gasohol and the prohibition against an  increase  in  the
 9    rate of any tax already imposed on the sale of motor fuel and
10    gasohol  are  no longer in effect. This amendatory Act of the
11    91st General Assembly is a denial and limitation of home rule
12    powers to tax under subsection (g) of Section  6  of  Article
13    VII of the Illinois Constitution.
14        Persons  subject  to  any  tax  imposed  pursuant  to the
15    authority granted in this Section  may  reimburse  themselves
16    for  their serviceman's tax liability hereunder by separately
17    stating such tax as an additional charge, which charge may be
18    stated in combination, in a single  amount,  with  State  tax
19    which  servicemen are authorized to collect under the Service
20    Use Tax Act,  pursuant  to  such  bracket  schedules  as  the
21    Department may prescribe.
22        Whenever  the  Department determines that a refund should
23    be made under this Section to a claimant instead  of  issuing
24    credit  memorandum,  the  Department  shall  notify the State
25    Comptroller, who shall cause the order to be  drawn  for  the
26    amount   specified,   and   to  the  person  named,  in  such
27    notification from the Department.  Such refund shall be  paid
28    by  the  State  Treasurer  out  of  the  home  rule municipal
29    retailers' occupation tax fund.
30        The Department shall forthwith  pay  over  to  the  State
31    Treasurer,  ex-officio,  as  trustee, all taxes and penalties
32    collected hereunder. On  or  before  the  25th  day  of  each
33    calendar  month,  the Department shall prepare and certify to
34    the Comptroller the disbursement of stated sums of  money  to
 
                            -112-          LRB9103095DJcdam07
 1    named  municipalities,  the  municipalities  to be those from
 2    which suppliers and servicemen have paid taxes  or  penalties
 3    hereunder  to  the  Department  during  the  second preceding
 4    calendar month. The amount to be paid  to  each  municipality
 5    shall   be   the  amount  (not  including  credit  memoranda)
 6    collected hereunder  during  the  second  preceding  calendar
 7    month by the Department, and not including an amount equal to
 8    the  amount  of  refunds  made  during  the  second preceding
 9    calendar  month  by  the  Department  on   behalf   of   such
10    municipality.   Within   10   days   after  receipt,  by  the
11    Comptroller,  of  the  disbursement  certification   to   the
12    municipalities,  provided  for in this Section to be given to
13    the Comptroller by  the  Department,  the  Comptroller  shall
14    cause  the  orders  to be drawn for the respective amounts in
15    accordance   with   the   directions   contained   in    such
16    certification.
17        In addition to the disbursement required by the preceding
18    paragraph   and   in  order  to  mitigate  delays  caused  by
19    distribution procedures, an allocation shall,  if  requested,
20    be  made  within  10  days  after  January  14,  1991, and in
21    November  of  1991  and  each  year   thereafter,   to   each
22    municipality  that  received  more  than  $500,000 during the
23    preceding fiscal year,  (July  1  through  June  30)  whether
24    collected  by the municipality or disbursed by the Department
25    as required by this Section. Within 10 days after January 14,
26    1991,   participating   municipalities   shall   notify   the
27    Department in writing of their  intent  to  participate.   In
28    addition,   for   the   initial  distribution,  participating
29    municipalities shall certify to the  Department  the  amounts
30    collected  by  the municipality for each month under its home
31    rule occupation and service occupation tax during the  period
32    July 1, 1989 through June 30, 1990.  The allocation within 10
33    days  after  January 14, 1991, shall be in an amount equal to
34    the monthly average of these amounts, excluding the 2  months
 
                            -113-          LRB9103095DJcdam07
 1    of  highest receipts.  Monthly average for the period of July
 2    1, 1990 through June 30, 1991 will be determined as  follows:
 3    the amounts collected by the municipality under its home rule
 4    occupation  and  service  occupation tax during the period of
 5    July  1,  1990  through  September  30,  1990,  plus  amounts
 6    collected by the Department and  paid  to  such  municipality
 7    through  June  30,  1991,  excluding  the 2 months of highest
 8    receipts.  The monthly average for each subsequent period  of
 9    July  1  through  June  30  shall  be  an amount equal to the
10    monthly distribution made to each such municipality under the
11    preceding paragraph  during  this  period,  excluding  the  2
12    months   of  highest  receipts.   The  distribution  made  in
13    November 1991 and each year thereafter under  this  paragraph
14    and  the  preceding  paragraph shall be reduced by the amount
15    allocated and disbursed under this paragraph in the preceding
16    period of July 1 through  June  30.    The  Department  shall
17    prepare  and  certify to the Comptroller for disbursement the
18    allocations made in accordance with this paragraph.
19        Nothing in this Section shall be construed to authorize a
20    municipality to impose a tax upon the privilege  of  engaging
21    in  any  business  which under the constitution of the United
22    States may not be made the subject of taxation by this State.
23        An ordinance or resolution imposing  or  discontinuing  a
24    tax hereunder or effecting a change in the rate thereof shall
25    be  adopted  and  a  certified  copy  thereof  filed with the
26    Department on or before the first day of June, whereupon  the
27    Department  shall  proceed  to  administer  and  enforce this
28    Section as of the first day of September next following  such
29    adoption and filing.  Beginning January 1, 1992, an ordinance
30    or  resolution imposing or discontinuing the tax hereunder or
31    effecting a change in the rate thereof shall be adopted and a
32    certified copy thereof filed with the Department on or before
33    the first day of July, whereupon the Department shall proceed
34    to administer and enforce this Section as of the first day of
 
                            -114-          LRB9103095DJcdam07
 1    October next following such adoption  and  filing.  Beginning
 2    January  1,  1993,  an  ordinance  or  resolution imposing or
 3    discontinuing the tax hereunder or effecting a change in  the
 4    rate  thereof  shall  be adopted and a certified copy thereof
 5    filed with the Department on  or  before  the  first  day  of
 6    October, whereupon the Department shall proceed to administer
 7    and  enforce this Section as of the first day of January next
 8    following such adoption and filing. However,  a  municipality
 9    located  in a county with a population in excess of 3,000,000
10    that elected to become  a  home  rule  unit  at  the  general
11    primary election in 1994 may adopt an ordinance or resolution
12    imposing the tax under this Section and file a certified copy
13    of  the  ordinance  or  resolution  with the Department on or
14    before July 1, 1994. The Department  shall  then  proceed  to
15    administer  and  enforce  this Section as of October 1, 1994.
16    Beginning April 1, 1998, an ordinance or resolution  imposing
17    or  discontinuing  the tax hereunder or effecting a change in
18    the rate thereof shall either (i) be adopted and a  certified
19    copy thereof filed with the Department on or before the first
20    day  of  April,  whereupon  the  Department  shall proceed to
21    administer and enforce this Section as of the  first  day  of
22    July  next  following  the  adoption  and  filing; or (ii) be
23    adopted  and  a  certified  copy  thereof  filed   with   the
24    Department  on  or before the first day of October, whereupon
25    the Department shall proceed to administer and  enforce  this
26    Section  as  of  the  first day of January next following the
27    adoption and filing.
28        Any  unobligated  balance  remaining  in  the   Municipal
29    Retailers'  Occupation  Tax  Fund on December 31, 1989, which
30    fund was abolished by Public Act 85-1135, and all receipts of
31    municipal tax as a result  of  audits  of  liability  periods
32    prior  to  January  1,  1990,  shall  be  paid into the Local
33    Government Tax Fund, for distribution  as  provided  by  this
34    Section  prior  to  the  enactment of Public Act 85-1135. All
 
                            -115-          LRB9103095DJcdam07
 1    receipts of municipal tax as a result of  an  assessment  not
 2    arising from an audit, for liability periods prior to January
 3    1, 1990, shall be paid into the Local Government Tax Fund for
 4    distribution before July 1, 1990, as provided by this Section
 5    prior  to  the  enactment  of  Public Act 85-1135, and on and
 6    after July 1, 1990, all such receipts shall be distributed as
 7    provided in Section 6z-18 of the State Finance Act.
 8        As used in this Section, "municipal"  and  "municipality"
 9    means  a  city,  village  or  incorporated town, including an
10    incorporated town which has superseded a civil township.
11        This Section shall be known and may be cited as the  Home
12    Rule Municipal Service Occupation Tax Act.
13    (Source: P.A. 90-689, eff. 7-31-98; 91-51, eff. 6-30-99.)

14        (65 ILCS 5/8-11-6) (from Ch. 24, par. 8-11-6)
15        Sec. 8-11-6.  Home Rule Municipal Use Tax Act.
16        (a)  The   corporate   authorities   of   a   home   rule
17    municipality may impose a tax upon the privilege of using, in
18    such  municipality,  any  item  of tangible personal property
19    which is purchased at retail from a retailer,  and  which  is
20    titled  or  registered  at  a  location  within the corporate
21    limits of such home rule municipality with an agency of  this
22    State's  government,  at a rate which is an increment of 1/4%
23    and based on the selling  price  of  such  tangible  personal
24    property,  as  "selling price" is defined in the Use Tax Act.
25    In  home  rule  municipalities  with  less   than   2,000,000
26    inhabitants,  the  tax shall be collected by the municipality
27    imposing the tax from  persons  whose  Illinois  address  for
28    titling  or  registration  purposes is given as being in such
29    municipality.
30        (b)  In home rule municipalities with 2,000,000  or  more
31    inhabitants,  the  corporate  authorities of the municipality
32    may additionally impose a tax beginning July 1, 1991 upon the
33    privilege of using in the municipality, any item of  tangible
 
                            -116-          LRB9103095DJcdam07
 1    personal  property,  other  than  tangible  personal property
 2    titled  or  registered  with  an  agency   of   the   State's
 3    government,  that  is  purchased  at  retail  from a retailer
 4    located outside the corporate limits of the municipality,  at
 5    a  rate  that  is  an  increment of 1/4% not to exceed 1% and
 6    based on the selling price of the tangible personal property,
 7    as "selling price" is defined in the Use Tax Act.   Such  tax
 8    shall  be  collected  from  the purchaser by the municipality
 9    imposing such tax.
10        To prevent multiple home rule taxation, the use in a home
11    rule municipality  of  tangible  personal  property  that  is
12    acquired  outside  the  municipality and caused to be brought
13    into the municipality by a person who has already paid a home
14    rule municipal tax in another municipality in respect to  the
15    sale,  purchase,  or use of that property, shall be exempt to
16    the extent of the amount of the tax properly due and paid  in
17    the other home rule municipality.
18        (b-5)  A  home  rule  municipality that has not imposed a
19    tax under this Section on the use of motor  fuel  or  gasohol
20    before  the effective date of this amendatory Act of the 91st
21    General Assembly shall not impose such a tax on or after that
22    date. A home rule municipality that has imposed a  tax  under
23    this  Section  on the use of motor fuel or gasohol before the
24    effective date of this amendatory Act  of  the  91st  General
25    Assembly  shall  not increase the rate of the tax on or after
26    that date.  If,  as  a  result  of  the  provisions  of  this
27    amendatory  Act of the 91st General Assembly, the rate of tax
28    imposed on  the  sale  of  motor  fuel  and  gasohol  by  the
29    Retailers'  Occupation  Tax  Act  returns  to 6.25%, then the
30    prohibition against imposing a tax on the sale of motor  fuel
31    and  gasohol  and  the prohibition against an increase in the
32    rate of any tax already imposed on the sale of motor fuel and
33    gasohol are no longer in effect. This amendatory Act  of  the
34    91st General Assembly is a denial and limitation of home rule
 
                            -117-          LRB9103095DJcdam07
 1    powers  to  tax  under subsection (g) of Section 6 of Article
 2    VII of the Illinois Constitution.
 3        (c)  If  a  municipality   having   2,000,000   or   more
 4    inhabitants  imposes  the  tax  authorized by subsection (a),
 5    then the tax shall be collected by the Illinois Department of
 6    Revenue when the property  is  purchased  at  retail  from  a
 7    retailer  in  the  county in which the home rule municipality
 8    imposing the tax is located, and in all contiguous  counties.
 9    The  tax  shall  be  remitted  to  the State, or an exemption
10    determination must be obtained from the Department before the
11    title or certificate of registration for the property may  be
12    issued.   The tax or proof of exemption may be transmitted to
13    the Department by way of the  State  agency  with  which,  or
14    State  officer with whom, the tangible personal property must
15    be titled or registered if the Department and that agency  or
16    State officer determine that this procedure will expedite the
17    processing of applications for title or registration.
18        The  Department  shall  have full power to administer and
19    enforce this Section to  collect  all  taxes,  penalties  and
20    interest  due  hereunder,  to dispose of taxes, penalties and
21    interest so collected in the manner hereinafter provided, and
22    determine all rights to credit memoranda or  refunds  arising
23    on  account  of  the  erroneous  payment  of  tax, penalty or
24    interest hereunder.  In the administration of and  compliance
25    with  this Section the Department and persons who are subject
26    to  this  Section  shall  have  the  same  rights,  remedies,
27    privileges, immunities, powers and duties, and be subject  to
28    the same conditions, restrictions, limitations, penalties and
29    definitions  of terms, and employ the same modes of procedure
30    as are prescribed in Sections 2  (except  the  definition  of
31    "retailer  maintaining a place of business in this State"), 3
32    (except provisions pertaining to the State rate of  tax,  and
33    except  provisions  concerning collection or refunding of the
34    tax by retailers), 4, 11, 12, 12a, 14, 15, 19, 20, 21 and  22
 
                            -118-          LRB9103095DJcdam07
 1    of  the  Use  Tax  Act,  which are not inconsistent with this
 2    Section,  as  fully  as  if  provisions  contained  in  those
 3    Sections of the Use Tax Act were set forth herein.
 4        Whenever the Department determines that a refund shall be
 5    made under this Section to a claimant instead  of  issuing  a
 6    credit  memorandum,  the  Department  shall  notify the State
 7    Comptroller, who shall cause the order to be  drawn  for  the
 8    amount   specified,   and   to  the  person  named,  in  such
 9    notification from the Department.  Such refund shall be  paid
10    by  the  State  Treasurer  out  of  the  home  rule municipal
11    retailers' occupation tax fund.
12        The Department shall forthwith  pay  over  to  the  State
13    Treasurer,  ex  officio, as trustee, all taxes, penalties and
14    interest collected hereunder.  On or before the 25th  day  of
15    each calendar month, the Department shall prepare and certify
16    to  the  State Comptroller the disbursement of stated sums of
17    money to  named  municipalities,  the  municipality  in  each
18    instance  to  be  that municipality from which the Department
19    during  the  second  preceding  calendar   month,   collected
20    municipal  use tax from any person whose Illinois address for
21    titling or registration purposes is given as  being  in  such
22    municipality.   The  amount  to  be paid to each municipality
23    shall  be  the  amount  (not  including   credit   memoranda)
24    collected  hereunder  during  the  second  preceding calendar
25    month by the Department, and not including an amount equal to
26    the amount  of  refunds  made  during  the  second  preceding
27    calendar   month   by   the  Department  on  behalf  of  such
28    municipality, less the  amount  expended  during  the  second
29    preceding  month  by  the  Department  to  be  paid  from the
30    appropriation to the Department from the Home Rule  Municipal
31    Retailers'  Occupation  Tax Trust Fund.  The appropriation to
32    cover the costs incurred by the Department  in  administering
33    and  enforcing this Section shall not exceed 2% of the amount
34    estimated to  be  deposited  into  the  Home  Rule  Municipal
 
                            -119-          LRB9103095DJcdam07
 1    Retailers'  Occupation  Tax Trust Fund during the fiscal year
 2    for which the appropriation is made.  Within  10  days  after
 3    receipt   by   the  State  Comptroller  of  the  disbursement
 4    certification to the  municipalities  provided  for  in  this
 5    Section   to  be  given  to  the  State  Comptroller  by  the
 6    Department, the State Comptroller shall cause the  orders  to
 7    be  drawn  for  the respective amounts in accordance with the
 8    directions contained in that certification.
 9        Any ordinance imposing or discontinuing  any  tax  to  be
10    collected  and  enforced by the Department under this Section
11    shall be adopted and a certified copy thereof filed with  the
12    Department  on  or before October 1, whereupon the Department
13    of Revenue shall  proceed  to  administer  and  enforce  this
14    Section  on behalf of the municipalities as of January 1 next
15    following such adoption and filing.  Beginning April 1, 1998,
16    any  ordinance  imposing  or  discontinuing  any  tax  to  be
17    collected and enforced by the Department under  this  Section
18    shall  either  (i)  be  adopted  and a certified copy thereof
19    filed with the Department on or before April 1, whereupon the
20    Department of Revenue shall proceed to administer and enforce
21    this Section on behalf of the municipalities  as  of  July  1
22    next  following  the  adoption and filing; or (ii) be adopted
23    and a certified copy thereof filed with the Department on  or
24    before  October  1, whereupon the Department of Revenue shall
25    proceed to administer and enforce this Section on  behalf  of
26    the  municipalities  as  of  January  1  next  following  the
27    adoption and filing.
28        Nothing  in this subsection (c) shall prevent a home rule
29    municipality from collecting the tax pursuant  to  subsection
30    (a)  in  any situation where such tax is not collected by the
31    Department of Revenue under this subsection (c).
32        (d)  Any unobligated balance remaining in  the  Municipal
33    Retailers'  Occupation  Tax  Fund on December 31, 1989, which
34    fund was abolished by Public Act 85-1135, and all receipts of
 
                            -120-          LRB9103095DJcdam07
 1    municipal tax as a result  of  audits  of  liability  periods
 2    prior  to  January  1,  1990,  shall  be  paid into the Local
 3    Government Tax Fund, for distribution  as  provided  by  this
 4    Section  prior  to  the  enactment of Public Act 85-1135. All
 5    receipts of municipal tax as a result of  an  assessment  not
 6    arising from an audit, for liability periods prior to January
 7    1, 1990, shall be paid into the Local Government Tax Fund for
 8    distribution before July 1, 1990, as provided by this Section
 9    prior  to  the  enactment  of  Public Act 85-1135, and on and
10    after July 1, 1990, all such receipts shall be distributed as
11    provided in Section 6z-18 of the State Finance Act.
12        (e)  As   used   in   this   Section,   "Municipal"   and
13    "Municipality" means a city, village  or  incorporated  town,
14    including  an  incorporated town which has superseded a civil
15    township.
16        (f)  This Section shall be known and may be cited as  the
17    Home Rule Municipal Use Tax Act.
18    (Source:  P.A.  90-562,  eff. 12-16-97; 90-689, eff. 7-31-98;
19    91-51, eff. 6-30-99.)

20        (65 ILCS 5/8-11-15) (from Ch. 24, par. 8-11-15)
21        Sec. 8-11-15.  Municipal motor fuel.
22        (a)  The corporate authorities of a municipality of  over
23    100,000 inhabitants may, upon approval of the electors of the
24    municipality  pursuant to subsection (b), impose a tax of one
25    cent per gallon on motor fuel  sold  at  retail  within  such
26    municipality. A tax imposed pursuant to this Section shall be
27    paid in addition to any other taxes on such motor fuel.
28        A  municipality  that  has  not  imposed a tax under this
29    Section before the effective date of this amendatory  Act  of
30    the  91st  General Assembly shall not impose such a tax on or
31    after that date. A municipality that has imposed a tax  under
32    this Section before the effective date of this amendatory Act
33    of  the  91st General Assembly shall not increase the rate of
 
                            -121-          LRB9103095DJcdam07
 1    the tax on or after  that  date.  If,  as  a  result  of  the
 2    provisions  of  this  amendatory  Act  of  the  91st  General
 3    Assembly,  the  rate of tax imposed on the sale of motor fuel
 4    and gasohol by the Retailers' Occupation Tax Act  returns  to
 5    6.25%,  then  the  prohibition  against imposing a tax on the
 6    sale of motor fuel and gasohol and the prohibition against an
 7    increase in the rate of any tax already imposed on  the  sale
 8    of  motor  fuel  and  gasohol  are  no longer in effect. This
 9    amendatory Act of the 91st General Assembly is a  denial  and
10    limitation of home rule powers to tax under subsection (g) of
11    Section 6 of Article VII of the Illinois Constitution.
12        (b)  The corporate authorities of the municipality may by
13    resolution  call  for  the  submission to the electors of the
14    municipality of the  question  of  whether  the  municipality
15    shall  impose  such tax.  Such question shall be certified by
16    the municipal clerk to the election authority  in  accordance
17    with Section 28-5 of The Election Code. The question shall be
18    in substantially the following form:
19    -------------------------------------------------------------
20        Shall the city (village or
21     incorporated town) of .......     YES
22     impose a tax of one cent per   -----------------------------
23     gallon on motor fuel sold at       NO
24     retail within its boundaries?
25    -------------------------------------------------------------
26        If  a majority of the electors in the municipality voting
27    upon the question vote in the affirmative, such tax shall  be
28    imposed.
29        (c)  The  purchaser of the motor fuel shall be liable for
30    payment of a tax  imposed  pursuant  to  this  Section.  This
31    Section  shall  not  be  construed  to  impose  a  tax on the
32    occupation of persons engaged in the sale of motor fuel.
33        If a municipality imposes a tax on motor fuel pursuant to
34    this Section, it shall be the duty of any person  engaged  in
 
                            -122-          LRB9103095DJcdam07
 1    the  retail  sale  of  motor fuel within such municipality to
 2    collect such tax from the  purchaser  at  the  same  time  he
 3    collects the purchase price of the motor fuel and to pay over
 4    such  tax  to the municipality as prescribed by the ordinance
 5    of the municipality imposing such tax.
 6        (d)  For purposes of this  Section,  "motor  fuel"  shall
 7    have  the  same  meaning  as  provided in the "Motor Fuel Tax
 8    Law".
 9    (Source: P.A. 84-1099.)

10        Section 35.  The Civic Center Code is amended by changing
11    Section 245-12 as follows:

12        (70 ILCS 200/245-12)
13        Sec. 245-12. Use and occupation taxes.
14        (a)  The Authority may adopt a resolution that authorizes
15    a referendum on the question of whether the  Authority  shall
16    be  authorized  to  impose  a  retailers'  occupation  tax, a
17    service occupation tax, and a use tax in one-quarter  percent
18    increments  at  a  rate not to exceed 1%. The Authority shall
19    certify the question to the proper election  authorities  who
20    shall  submit  the question to the voters of the metropolitan
21    area at the next regularly scheduled election  in  accordance
22    with  the  general  election  law.  The  question shall be in
23    substantially the following form:
24        "Shall the Salem Civic Center Authority be authorized  to
25        impose  a retailers' occupation tax, a service occupation
26        tax, and a use tax at the rate of  (rate)  for  the  sole
27        purpose of obtaining funds for the support, construction,
28        maintenance,   or   financing   of   a  facility  of  the
29        Authority?"
30        Votes shall be recorded as "yes" or "no". If  a  majority
31    of  all  votes  cast  on  the proposition are in favor of the
32    proposition, the Authority is authorized to impose the tax.
 
                            -123-          LRB9103095DJcdam07
 1        (b)  The Authority shall impose the retailers' occupation
 2    tax upon all persons  engaged  in  the  business  of  selling
 3    tangible  personal  property  at  retail  in the metropolitan
 4    area, at the  rate  approved  by  referendum,  on  the  gross
 5    receipts  from  the sales made in the course of such business
 6    within the metropolitan area.  The  tax  imposed  under  this
 7    Section  and  all  civil penalties that may be assessed as an
 8    incident thereof shall  be  collected  and  enforced  by  the
 9    Department  of  Revenue.   The  Department  has full power to
10    administer and enforce this Section; to collect all taxes and
11    penalties  so  collected  in  the  manner  provided  in  this
12    Section; and to determine  all  rights  to  credit  memoranda
13    arising on account of the erroneous payment of tax or penalty
14    hereunder.   In  the  administration of, and compliance with,
15    this Section, the Department and persons who are  subject  to
16    this  Section  shall  (i)  have  the  same  rights, remedies,
17    privileges, immunities, powers and duties, (ii) be subject to
18    the same conditions,  restrictions,  limitations,  penalties,
19    exclusions,  exemptions,  and definitions of terms, and (iii)
20    employ the same modes  of  procedure  as  are  prescribed  in
21    Sections  1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2,
22    2-5, 2-5.5, 2-10 (in respect to all provisions therein  other
23    than the State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
24    (except   as  to  the  disposition  of  taxes  and  penalties
25    collected  and  provisions   related   to   quarter   monthly
26    payments),  4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l,
27    6, 6a, 6b, 6c, 7, 8, 9, 10,  11,  11a,  12,  and  13  of  the
28    Retailers'  Occupation Tax Act and Section 3-7 of the Uniform
29    Penalty and Interest Act, as fully  as  if  those  provisions
30    were set forth in this subsection.
31        If  the  Authority  has  not  imposed  a  tax  under this
32    subsection on the sale of motor fuel or  gasohol  before  the
33    effective  date  of  this  amendatory Act of the 91st General
34    Assembly, then the Authority shall not impose such a  tax  on
 
                            -124-          LRB9103095DJcdam07
 1    or after that date.  If the Authority has imposed a tax under
 2    this  subsection  on the sale of motor fuel or gasohol before
 3    the effective date of this amendatory Act of the 91st General
 4    Assembly, then the Authority shall not increase the  rate  of
 5    the  tax  on  or  after  that  date.  If,  as a result of the
 6    provisions  of  this  amendatory  Act  of  the  91st  General
 7    Assembly, the rate of tax imposed on the sale of  motor  fuel
 8    and  gasohol  by the Retailers' Occupation Tax Act returns to
 9    6.25%, then the prohibition against imposing  a  tax  on  the
10    sale of motor fuel and gasohol and the prohibition against an
11    increase  in  the rate of any tax already imposed on the sale
12    of motor fuel and gasohol are no longer in effect.
13        Persons subject to any tax imposed under this  subsection
14    may  reimburse themselves for their seller's tax liability by
15    separately stating the tax as  an  additional  charge,  which
16    charge may be stated in combination, in a single amount, with
17    State   taxes  that  sellers  are  required  to  collect,  in
18    accordance with such bracket schedules as the Department  may
19    prescribe.
20        Whenever  the  Department determines that a refund should
21    be made under  this  subsection  to  a  claimant  instead  of
22    issuing  a credit memorandum, the Department shall notify the
23    State Comptroller, who shall cause the warrant  to  be  drawn
24    for  the  amount  specified,  and to the person named, in the
25    notification from the Department.  The refund shall  be  paid
26    by  the  State Treasurer out of the tax fund referenced under
27    paragraph (g) of this Section.
28        If a tax is imposed under  this  subsection  (b),  a  tax
29    shall  also be imposed at the same rate under subsections (c)
30    and (d) of this Section.
31        For the purpose of determining whether a  tax  authorized
32    under  this  Section  is  applicable,  a  retail  sale,  by a
33    producer of coal or other mineral mined  in  Illinois,  is  a
34    sale  at  retail at the place where the coal or other mineral
 
                            -125-          LRB9103095DJcdam07
 1    mined  in  Illinois  is  extracted  from  the  earth.    This
 2    paragraph  does not apply to coal or other mineral when it is
 3    delivered or shipped by the seller  to  the  purchaser  at  a
 4    point  outside  Illinois so that the sale is exempt under the
 5    Federal Constitution as  a  sale  in  interstate  or  foreign
 6    commerce.
 7        Nothing  in  this Section shall be construed to authorize
 8    the Authority to impose a tax upon the privilege of  engaging
 9    in  any  business  which under the Constitution of the United
10    States may not be made the subject of taxation by this State.
11        (c)  If a tax has been imposed under  subsection  (b),  a
12    service occupation tax shall also be imposed at the same rate
13    upon  all  persons  engaged, in the metropolitan area, in the
14    business of making sales of service, who, as an  incident  to
15    making  those  sales  of  service, transfer tangible personal
16    property within the metropolitan area as  an  incident  to  a
17    sale  of  service.  The tax imposed under this subsection and
18    all civil penalties that  may  be  assessed  as  an  incident
19    thereof  shall be collected and enforced by the Department of
20    Revenue. The Department has  full  power  to  administer  and
21    enforce  this  paragraph;  to collect all taxes and penalties
22    due hereunder; to dispose of taxes and penalties so collected
23    in the manner hereinafter  provided;  and  to  determine  all
24    rights   to  credit  memoranda  arising  on  account  of  the
25    erroneous payment of  tax  or  penalty  hereunder.    In  the
26    administration  of,  and  compliance with this paragraph, the
27    Department and persons who  are  subject  to  this  paragraph
28    shall   (i)  have  the  same  rights,  remedies,  privileges,
29    immunities, powers, and duties, (ii) be subject to  the  same
30    conditions, restrictions, limitations, penalties, exclusions,
31    exemptions,  and  definitions  of terms, and (iii) employ the
32    same modes of procedure  as  are  prescribed  in  Sections  2
33    (except  that  the  reference  to  State in the definition of
34    supplier maintaining a place of business in this State  shall
 
                            -126-          LRB9103095DJcdam07
 1    mean  the  metropolitan  area),  2a,  2b,  3 through 3-55 (in
 2    respect to all provisions therein other than the  State  rate
 3    of  tax),  4 (except that the reference to the State shall be
 4    to the Authority), 5, 7, 8 (except that the  jurisdiction  to
 5    which the tax shall be a debt to the extent indicated in that
 6    Section  8  shall  be  the  Authority),  9  (except as to the
 7    disposition of taxes and penalties collected, and except that
 8    the returned merchandise credit for this tax may not be taken
 9    against any State tax), 11, 12 (except the reference  therein
10    to  Section  2b  of  the  Retailers'  Occupation Tax Act), 13
11    (except that any  reference  to  the  State  shall  mean  the
12    Authority),  15,  16,  17,  18,  19  and  20  of  the Service
13    Occupation Tax Act and Section 3-7 of the Uniform Penalty and
14    Interest Act, as fully as if those provisions were set  forth
15    herein.
16        If  the  Authority  has  not  imposed  a  tax  under this
17    subsection on the selling price  of  motor  fuel  or  gasohol
18    before  the effective date of this amendatory Act of the 91st
19    General Assembly, then the Authority shall not impose such  a
20    tax  on  or  after that date.  If the Authority has imposed a
21    tax under this subsection on the selling price of motor  fuel
22    or  gasohol  before the effective date of this amendatory Act
23    of the 91st General Assembly, then the  Authority  shall  not
24    increase  the rate of the tax on or after that date. If, as a
25    result of the provisions of this amendatory Act of  the  91st
26    General  Assembly,  the  rate  of  tax imposed on the sale of
27    motor fuel and gasohol by the Retailers' Occupation  Tax  Act
28    returns to 6.25%, then the prohibition against imposing a tax
29    on  the  sale  of  motor fuel and gasohol and the prohibition
30    against an increase in the rate of any tax already imposed on
31    the sale of motor fuel and gasohol are no longer in effect.
32        Persons subject to any tax imposed  under  the  authority
33    granted in this subsection may reimburse themselves for their
34    serviceman's  tax  liability by separately stating the tax as
 
                            -127-          LRB9103095DJcdam07
 1    an  additional  charge,  which  charge  may  be   stated   in
 2    combination,   in  a  single  amount,  with  State  tax  that
 3    servicemen are authorized to collect under  the  Service  Use
 4    Tax  Act,  in  accordance  with such bracket schedules as the
 5    Department may prescribe.
 6        Whenever the Department determines that a  refund  should
 7    be  made  under  this  subsection  to  a  claimant instead of
 8    issuing a credit memorandum, the Department shall notify  the
 9    State  Comptroller,  who  shall cause the warrant to be drawn
10    for the amount specified, and to the  person  named,  in  the
11    notification  from  the Department.  The refund shall be paid
12    by the State Treasurer out of the tax fund  referenced  under
13    paragraph (g) of this Section.
14        Nothing in this paragraph shall be construed to authorize
15    the  Authority to impose a tax upon the privilege of engaging
16    in any business which under the Constitution  of  the  United
17    States may not be made the subject of taxation by the State.
18        (d)  If  a  tax  has been imposed under subsection (b), a
19    use tax shall also be imposed  at  the  same  rate  upon  the
20    privilege  of  using,  in  the metropolitan area, any item of
21    tangible personal property  that  is  purchased  outside  the
22    metropolitan  area  at  retail  from  a retailer, and that is
23    titled or registered at a location  within  the  metropolitan
24    area  with  an  agency  of  this State's government. "Selling
25    price" is defined as in the Use Tax Act.  The  tax  shall  be
26    collected  from persons whose Illinois address for titling or
27    registration purposes is given as being in  the  metropolitan
28    area.   The  tax  shall  be  collected  by  the Department of
29    Revenue for the Authority. The tax must be paid to the State,
30    or an exemption  determination  must  be  obtained  from  the
31    Department  of  Revenue,  before  the title or certificate of
32    registration for the property may  be  issued.   The  tax  or
33    proof  of  exemption  may be transmitted to the Department by
34    way of the State agency with which, or the State officer with
 
                            -128-          LRB9103095DJcdam07
 1    whom, the  tangible  personal  property  must  be  titled  or
 2    registered  if  the  Department and the State agency or State
 3    officer determine  that  this  procedure  will  expedite  the
 4    processing of applications for title or registration.
 5        The  Department  has full power to administer and enforce
 6    this paragraph; to collect all taxes, penalties and  interest
 7    due hereunder; to dispose of taxes, penalties and interest so
 8    collected   in   the  manner  hereinafter  provided;  and  to
 9    determine all rights to credit memoranda or  refunds  arising
10    on  account  of  the  erroneous  payment  of  tax, penalty or
11    interest hereunder. In the administration of, and  compliance
12    with,  this  subsection,  the  Department and persons who are
13    subject to this paragraph shall (i)  have  the  same  rights,
14    remedies, privileges, immunities, powers, and duties, (ii) be
15    subject  to  the  same conditions, restrictions, limitations,
16    penalties, exclusions, exemptions, and definitions of  terms,
17    and   (iii)  employ  the  same  modes  of  procedure  as  are
18    prescribed in Sections 2 (except the definition of  "retailer
19    maintaining  a  place  of  business  in this State"), 3, 3-5,
20    3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a, 4, 6,  7,  8  (except
21    that the jurisdiction to which the tax shall be a debt to the
22    extent indicated in that Section 8 shall be the Authority), 9
23    (except provisions relating to quarter monthly payments), 10,
24    11,  12,  12a, 12b, 13, 14, 15, 19, 20, 21, and 22 of the Use
25    Tax Act and Section 3-7 of the Uniform Penalty  and  Interest
26    Act,  that are not inconsistent with this paragraph, as fully
27    as if those provisions were set forth herein.
28        If the  Authority  has  not  imposed  a  tax  under  this
29    subsection  on  the  use  of motor fuel or gasohol before the
30    effective date of this amendatory Act  of  the  91st  General
31    Assembly,  then  the Authority shall not impose such a tax on
32    or after that date.  If the Authority has imposed a tax under
33    this subsection on the use of motor fuel  or  gasohol  before
34    the effective date of this amendatory Act of the 91st General
 
                            -129-          LRB9103095DJcdam07
 1    Assembly,  then  the Authority shall not increase the rate of
 2    the tax on or after  that  date.  If,  as  a  result  of  the
 3    provisions  of  this  amendatory  Act  of  the  91st  General
 4    Assembly,  the  rate of tax imposed on the sale of motor fuel
 5    and gasohol by the Retailers' Occupation Tax Act  returns  to
 6    6.25%,  then  the  prohibition  against imposing a tax on the
 7    sale of motor fuel and gasohol and the prohibition against an
 8    increase in the rate of any tax already imposed on  the  sale
 9    of motor fuel and gasohol are no longer in effect.
10        Whenever  the  Department determines that a refund should
11    be made under  this  subsection  to  a  claimant  instead  of
12    issuing  a credit memorandum, the Department shall notify the
13    State Comptroller, who shall cause the order to be drawn  for
14    the  amount  specified,  and  to  the  person  named,  in the
15    notification from the Department. The refund shall be paid by
16    the State Treasurer out of  the  tax  fund  referenced  under
17    paragraph (g) of this Section.
18        (e)  A  certificate  of  registration issued by the State
19    Department of Revenue to  a  retailer  under  the  Retailers'
20    Occupation  Tax  Act  or under the Service Occupation Tax Act
21    shall permit the registrant to engage in a business  that  is
22    taxed under the tax imposed under paragraphs (b), (c), or (d)
23    of  this  Section  and  no  additional  registration shall be
24    required. A certificate issued under the Use Tax Act  or  the
25    Service  Use  Tax  Act shall be applicable with regard to any
26    tax imposed under paragraph (c) of this Section.
27        (f)  The  results   of   any   election   authorizing   a
28    proposition to impose a tax under this Section or effecting a
29    change  in  the  rate of tax shall be certified by the proper
30    election authorities and filed with the  Illinois  Department
31    on  or  before  the  first  day  of  April.   In addition, an
32    ordinance imposing, discontinuing, or effecting a  change  in
33    the  rate  of  tax  under this Section shall be adopted and a
34    certified copy thereof filed with the Department on or before
 
                            -130-          LRB9103095DJcdam07
 1    the first  day  of  April.   After  proper  receipt  of  such
 2    certifications,  the  Department  shall proceed to administer
 3    and enforce this Section as of the first  day  of  July  next
 4    following such adoption and filing.
 5        (g)  The Department of Revenue shall, upon collecting any
 6    taxes  and  penalties  as  provided  in this Section, pay the
 7    taxes and penalties over to the State  Treasurer  as  trustee
 8    for the Authority. The taxes and penalties shall be held in a
 9    trust  fund outside the State Treasury. On or before the 25th
10    day of each calendar month, the Department of  Revenue  shall
11    prepare  and  certify  to  the  Comptroller  of  the State of
12    Illinois the amount to be paid to the Authority, which  shall
13    be the balance in the fund, less any amount determined by the
14    Department to be necessary for the payment of refunds. Within
15    10 days after receipt by the Comptroller of the certification
16    of  the  amount  to be paid to the Authority, the Comptroller
17    shall cause an order to be drawn for payment for  the  amount
18    in   accordance   with   the   directions  contained  in  the
19    certification. Amounts received from the  tax  imposed  under
20    this   Section   shall   be   used   only  for  the  support,
21    construction, maintenance, or financing of a facility of  the
22    Authority.
23        (h)  When certifying the amount of a monthly disbursement
24    to  the  Authority  under  this Section, the Department shall
25    increase or decrease the amounts by an  amount  necessary  to
26    offset  any  miscalculation  of  previous disbursements.  The
27    offset amount  shall  be  the  amount  erroneously  disbursed
28    within  the  previous 6 months from the time a miscalculation
29    is discovered.
30        (i)  This Section may be cited as the Salem Civic  Center
31    Use and Occupation Tax Law.
32    (Source: P.A. 90-328, eff. 1-1-98.)

33        Section  40.   The  Local  Mass  Transit  District Act is
 
                            -131-          LRB9103095DJcdam07
 1    amended by changing Section 5.01 as follows:

 2        (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)
 3        Sec. 5.01. Metro East  Mass  Transit  District;  use  and
 4    occupation taxes.
 5        (a)  The Board of Trustees of any Metro East Mass Transit
 6    District  may,  by  ordinance adopted with the concurrence of
 7    two-thirds  of  the  then  trustees,  impose  throughout  the
 8    District any or all of the taxes and fees  provided  in  this
 9    Section.  All taxes and fees imposed under this Section shall
10    be  used only for public mass transportation systems, and the
11    amount used to provide mass transit service to unserved areas
12    of the District shall be in the same proportion to the  total
13    proceeds  as  the  number of persons residing in the unserved
14    areas is to the total population of the District.  Except  as
15    otherwise  provided  in  this  Act,  taxes imposed under this
16    Section and civil penalties imposed incident thereto shall be
17    collected and enforced by the State  Department  of  Revenue.
18    The Department shall have the power to administer and enforce
19    the  taxes  and  to  determine  all  rights  for  refunds for
20    erroneous payments of the taxes.
21        (b)  The Board may  impose  a  Metro  East  Mass  Transit
22    District  Retailers'  Occupation Tax upon all persons engaged
23    in the business of  selling  tangible  personal  property  at
24    retail  in  the  district  at  a  rate  of  1/4  of 1%, or as
25    authorized under subsection (d-5) of  this  Section,  of  the
26    gross  receipts  from  the  sales  made in the course of such
27    business within the district.  The  tax  imposed  under  this
28    Section  and  all  civil penalties that may be assessed as an
29    incident thereof shall be collected and enforced by the State
30    Department of Revenue.  The Department shall have full  power
31    to  administer and enforce this Section; to collect all taxes
32    and  penalties  so  collected  in  the   manner   hereinafter
33    provided;  and  to  determine  all rights to credit memoranda
 
                            -132-          LRB9103095DJcdam07
 1    arising on account of the erroneous payment of tax or penalty
 2    hereunder.  In the administration of,  and  compliance  with,
 3    this  Section,  the Department and persons who are subject to
 4    this  Section  shall  have   the   same   rights,   remedies,
 5    privileges,  immunities, powers and duties, and be subject to
 6    the same conditions,  restrictions,  limitations,  penalties,
 7    exclusions,  exemptions  and  definitions of terms and employ
 8    the same modes of procedure, as are prescribed in Sections 1,
 9    1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in  respect
10    to  all provisions therein other than the State rate of tax),
11    2c, 3 (except as to the disposition of  taxes  and  penalties
12    collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
13    6,  6a,  6b,  6c,  7,  8,  9,  10,  11, 12, 13, and 14 of the
14    Retailers' Occupation Tax Act and Section 3-7 of the  Uniform
15    Penalty  and  Interest  Act,  as fully as if those provisions
16    were set forth herein.
17        If the Board has not imposed a tax under this  subsection
18    on  the  sale  of  motor fuel or gasohol before the effective
19    date of this amendatory Act of  the  91st  General  Assembly,
20    then  the  Board shall not impose such a tax on or after that
21    date.  If the Board has imposed a tax under  this  subsection
22    on  the  sale  of  motor fuel or gasohol before the effective
23    date of this amendatory Act of  the  91st  General  Assembly,
24    then  the  Board shall not increase the rate of the tax on or
25    after that date. If, as a result of the  provisions  of  this
26    amendatory  Act of the 91st General Assembly, the rate of tax
27    imposed on  the  sale  of  motor  fuel  and  gasohol  by  the
28    Retailers'  Occupation  Tax  Act  returns  to 6.25%, then the
29    prohibition against imposing a tax on the sale of motor  fuel
30    and  gasohol  and  the prohibition against an increase in the
31    rate of any tax already imposed on the sale of motor fuel and
32    gasohol are no longer in effect.
33        Persons subject to any tax imposed under the Section  may
34    reimburse   themselves   for  their  seller's  tax  liability
 
                            -133-          LRB9103095DJcdam07
 1    hereunder by separately stating  the  tax  as  an  additional
 2    charge,  which  charge  may  be  stated  in combination, in a
 3    single amount, with State taxes that sellers are required  to
 4    collect  under  the  Use  Tax  Act,  in  accordance with such
 5    bracket schedules as the Department may prescribe.
 6        Whenever the Department determines that a  refund  should
 7    be made under this Section to a claimant instead of issuing a
 8    credit  memorandum,  the  Department  shall  notify the State
 9    Comptroller, who shall cause the warrant to be drawn for  the
10    amount   specified,   and   to   the  person  named,  in  the
11    notification from the Department.  The refund shall  be  paid
12    by  the  State  Treasurer  out of the Metro East Mass Transit
13    District tax fund established under  paragraph  (g)  of  this
14    Section.
15        If  a  tax  is  imposed  under this subsection (b), a tax
16    shall also be imposed under subsections (c) and (d)  of  this
17    Section.
18        For  the  purpose of determining whether a tax authorized
19    under this  Section  is  applicable,  a  retail  sale,  by  a
20    producer  of  coal  or  other mineral mined in Illinois, is a
21    sale at retail at the place where the coal or  other  mineral
22    mined   in  Illinois  is  extracted  from  the  earth.   This
23    paragraph does not apply to coal or other mineral when it  is
24    delivered  or  shipped  by  the  seller to the purchaser at a
25    point outside Illinois so that the sale is exempt  under  the
26    Federal  Constitution  as  a  sale  in  interstate or foreign
27    commerce.
28        Nothing in this Section shall be construed  to  authorize
29    the Metro East Mass Transit District to impose a tax upon the
30    privilege  of  engaging  in  any  business  which  under  the
31    Constitution of the United States may not be made the subject
32    of taxation by this State.
33        (c)  If  a  tax  has been imposed under subsection (b), a
34    Metro East Mass Transit District Service Occupation Tax shall
 
                            -134-          LRB9103095DJcdam07
 1    also be imposed upon all persons engaged, in the district, in
 2    the business of making sales of service, who, as an  incident
 3    to  making those sales of service, transfer tangible personal
 4    property within the District, either in the form of  tangible
 5    personal  property  or  in  the  form  of  real  estate as an
 6    incident to a sale of service. The tax rate shall be 1/4%, or
 7    as authorized under subsection (d-5) of this Section, of  the
 8    selling  price  of  tangible personal property so transferred
 9    within the district.  The tax imposed  under  this  paragraph
10    and  all  civil penalties that may be assessed as an incident
11    thereof  shall  be  collected  and  enforced  by  the   State
12    Department  of  Revenue. The Department shall have full power
13    to administer and enforce  this  paragraph;  to  collect  all
14    taxes  and  penalties  due hereunder; to dispose of taxes and
15    penalties so collected in the  manner  hereinafter  provided;
16    and  to  determine  all rights to credit memoranda arising on
17    account of the erroneous payment of tax or penalty hereunder.
18    In the administration of, and compliance with this paragraph,
19    the Department and persons who are subject to this  paragraph
20    shall have the same rights, remedies, privileges, immunities,
21    powers  and  duties,  and  be subject to the same conditions,
22    restrictions, limitations, penalties, exclusions,  exemptions
23    and  definitions  of  terms  and  employ  the  same  modes of
24    procedure as are prescribed in Sections 1a-1, 2 (except  that
25    the   reference  to  State  in  the  definition  of  supplier
26    maintaining a place of business in this State shall mean  the
27    Authority),  2a, 3 through 3-50 (in respect to all provisions
28    therein other than the State rate of tax), 4 (except that the
29    reference to the State shall be to the Authority),  5,  7,  8
30    (except  that  the  jurisdiction  to which the tax shall be a
31    debt to the extent indicated in that Section 8 shall  be  the
32    District),  9  (except  as  to  the  disposition of taxes and
33    penalties collected, and except that the returned merchandise
34    credit for this tax may not be taken against any State  tax),
 
                            -135-          LRB9103095DJcdam07
 1    10, 11, 12 (except the reference therein to Section 2b of the
 2    Retailers' Occupation Tax Act), 13 (except that any reference
 3    to the State shall mean the District), the first paragraph of
 4    Section  15,  16, 17, 18, 19 and 20 of the Service Occupation
 5    Tax Act and Section 3-7 of the Uniform Penalty  and  Interest
 6    Act, as fully as if those provisions were set forth herein.
 7        If  the Board has not imposed a tax under this subsection
 8    on the selling price of motor  fuel  or  gasohol  before  the
 9    effective  date  of  this  amendatory Act of the 91st General
10    Assembly, then the Board shall not impose such a  tax  on  or
11    after  that  date.  If the Board has imposed a tax under this
12    subsection on the selling price  of  motor  fuel  or  gasohol
13    before  the  effective  date  of  this  amendatory Act of the
14    General Assembly, then the Board shall not increase the  rate
15    of  the  tax  on  or  after that date. If, as a result of the
16    provisions  of  this  amendatory  Act  of  the  91st  General
17    Assembly, the rate of tax imposed on the sale of  motor  fuel
18    and  gasohol  by the Retailers' Occupation Tax Act returns to
19    6.25%, then the prohibition against imposing  a  tax  on  the
20    sale of motor fuel and gasohol and the prohibition against an
21    increase  in  the rate of any tax already imposed on the sale
22    of motor fuel and gasohol are no longer in effect.
23        Persons subject to any tax imposed  under  the  authority
24    granted  in this paragraph may reimburse themselves for their
25    serviceman's tax liability hereunder  by  separately  stating
26    the  tax  as an additional charge, which charge may be stated
27    in combination, in a  single  amount,  with  State  tax  that
28    servicemen  are  authorized  to collect under the Service Use
29    Tax Act, in accordance with such  bracket  schedules  as  the
30    Department may prescribe.
31        Whenever  the  Department determines that a refund should
32    be made under this paragraph to a claimant instead of issuing
33    a credit memorandum, the Department shall  notify  the  State
34    Comptroller,  who shall cause the warrant to be drawn for the
 
                            -136-          LRB9103095DJcdam07
 1    amount  specified,  and  to  the   person   named,   in   the
 2    notification  from  the Department.  The refund shall be paid
 3    by the State Treasurer out of the  Metro  East  Mass  Transit
 4    District  tax  fund  established  under paragraph (g) of this
 5    Section.
 6        Nothing in this paragraph shall be construed to authorize
 7    the District to impose a tax upon the privilege  of  engaging
 8    in  any  business  which under the Constitution of the United
 9    States may not be made the subject of taxation by the State.
10        (d)  If a tax has been imposed under  subsection  (b),  a
11    Metro  East  Mass  Transit  District  Use  Tax  shall also be
12    imposed upon the privilege of using,  in  the  district,  any
13    item  of tangible personal property that is purchased outside
14    the district at retail from a retailer, and that is titled or
15    registered with an agency of this State's  government,  at  a
16    rate of 1/4%, or as authorized under subsection (d-5) of this
17    Section,  of  the  selling  price  of  the  tangible personal
18    property within the District, as "selling price"  is  defined
19    in  the Use Tax Act.  The tax shall be collected from persons
20    whose Illinois address for titling or  registration  purposes
21    is  given  as  being  in  the  District.   The  tax  shall be
22    collected by the Department of Revenue  for  the  Metro  East
23    Mass Transit District.  The tax must be paid to the State, or
24    an   exemption   determination  must  be  obtained  from  the
25    Department of Revenue, before the  title  or  certificate  of
26    registration  for  the  property  may  be issued.  The tax or
27    proof of exemption may be transmitted to  the  Department  by
28    way of the State agency with which, or the State officer with
29    whom,  the  tangible  personal  property  must  be  titled or
30    registered if the Department and the State  agency  or  State
31    officer  determine  that  this  procedure  will  expedite the
32    processing of applications for title or registration.
33        The Department shall have full power  to  administer  and
34    enforce  this  paragraph; to collect all taxes, penalties and
 
                            -137-          LRB9103095DJcdam07
 1    interest due hereunder; to dispose of  taxes,  penalties  and
 2    interest so collected in the manner hereinafter provided; and
 3    to  determine  all  rights  to  credit  memoranda  or refunds
 4    arising on account of the erroneous payment of  tax,  penalty
 5    or   interest   hereunder.  In  the  administration  of,  and
 6    compliance with, this paragraph, the Department  and  persons
 7    who are subject to this paragraph shall have the same rights,
 8    remedies,  privileges,  immunities, powers and duties, and be
 9    subject to the same  conditions,  restrictions,  limitations,
10    penalties,  exclusions,  exemptions  and definitions of terms
11    and employ the same modes of procedure, as are prescribed  in
12    Sections  2 (except the definition of "retailer maintaining a
13    place of business in this State"),  3  through  3-80  (except
14    provisions  pertaining  to  the State rate of tax, and except
15    provisions concerning collection or refunding of the  tax  by
16    retailers),  4,  11, 12, 12a, 14, 15, 19 (except the portions
17    pertaining  to  claims  by  retailers  and  except  the  last
18    paragraph concerning refunds), 20, 21 and 22 of the  Use  Tax
19    Act  and Section 3-7 of the Uniform Penalty and Interest Act,
20    that are not inconsistent with this paragraph, as fully as if
21    those provisions were set forth herein.
22        If the Board has not imposed a tax under this  subsection
23    on the use of motor fuel or gasohol before the effective date
24    of this amendatory Act of the 91st General Assembly, then the
25    Board  shall not impose such a tax on or after that date.  If
26    the Board has imposed a tax under this subsection on the  use
27    of  motor  fuel  or gasohol before the effective date of this
28    amendatory Act of the 91st General Assembly, then  the  Board
29    shall not increase the rate of the tax on or after that date.
30    If,  as  a result of the provisions of this amendatory Act of
31    the 91st General Assembly, the rate of  tax  imposed  on  the
32    sale  of  motor fuel and gasohol by the Retailers' Occupation
33    Tax Act  returns  to  6.25%,  then  the  prohibition  against
34    imposing  a tax on the sale of motor fuel and gasohol and the
 
                            -138-          LRB9103095DJcdam07
 1    prohibition against an  increase  in  the  rate  of  any  tax
 2    already  imposed on the sale of motor fuel and gasohol are no
 3    longer in effect.
 4        Whenever the Department determines that a  refund  should
 5    be made under this paragraph to a claimant instead of issuing
 6    a  credit  memorandum,  the Department shall notify the State
 7    Comptroller, who shall cause the order to be  drawn  for  the
 8    amount   specified,   and   to   the  person  named,  in  the
 9    notification from the Department. The refund shall be paid by
10    the State Treasurer  out  of  the  Metro  East  Mass  Transit
11    District  tax  fund  established  under paragraph (g) of this
12    Section.
13        (d-5)  The county board of any  county  participating  in
14    the  Metro  East  Mass  Transit  District  may  authorize, by
15    ordinance, a referendum on the question of  whether  the  tax
16    rates  for  the  Metro  East Mass Transit District Retailers'
17    Occupation Tax, the Metro East Mass Transit District  Service
18    Occupation  Tax, and the Metro East Mass Transit District Use
19    Tax for the District should be increased from 0.25% to 0.75%.
20    Upon adopting the ordinance, the county board  shall  certify
21    the  proposition  to  the proper election officials who shall
22    submit the proposition to the voters of the District  at  the
23    next election, in accordance with the general election law.
24        The  proposition  shall be in substantially the following
25    form:
26             Shall the tax rates for the Metro East Mass  Transit
27        District  Retailers'  Occupation Tax, the Metro East Mass
28        Transit District Service Occupation Tax,  and  the  Metro
29        East  Mass  Transit  District  Use Tax be  increased from
30        0.25% to 0.75%?
31        The votes shall be  recorded  as  "YES"  or  "NO".  If  a
32    majority  of  all  votes  cast on the proposition are for the
33    increase in the  tax  rates,  the  Metro  East  Mass  Transit
34    District  shall  begin  imposing  the  increased rates in the
 
                            -139-          LRB9103095DJcdam07
 1    District,  and  the  Department  of   Revenue   shall   begin
 2    collecting  the  increased  amounts,  as  provided under this
 3    Section.  An  ordinance  imposing  or  discontinuing  a   tax
 4    hereunder  or effecting a change in the rate thereof shall be
 5    adopted  and  a  certified  copy  thereof  filed   with   the
 6    Department  on  or before the first day of October, whereupon
 7    the Department shall proceed to administer and  enforce  this
 8    Section  as  of  the  first day of January next following the
 9    adoption and filing.
10        If the voters  have  approved  a  referendum  under  this
11    subsection, before November 1, 1994, to increase the tax rate
12    under  this  subsection, the Metro East Mass Transit District
13    Board of Trustees may adopt by a majority vote  an  ordinance
14    at  any  time  before  January 1, 1995 that excludes from the
15    rate increase tangible personal property that  is  titled  or
16    registered  with  an  agency of this State's government.  The
17    ordinance excluding titled or  registered  tangible  personal
18    property  from  the  rate  increase  must  be  filed with the
19    Department at least 15 days before its effective date. At any
20    time after adopting an  ordinance  excluding  from  the  rate
21    increase   tangible  personal  property  that  is  titled  or
22    registered with an agency of  this  State's  government,  the
23    Metro  East Mass Transit District Board of Trustees may adopt
24    an ordinance applying the  rate  increase  to  that  tangible
25    personal  property.  The  ordinance  shall  be adopted, and a
26    certified copy of that ordinance  shall  be  filed  with  the
27    Department,  on or before October 1, whereupon the Department
28    shall proceed to administer and  enforce  the  rate  increase
29    against  tangible personal property titled or registered with
30    an agency of this State's  government  as  of  the  following
31    January  1.   After  December  31,  1995,  any reimposed rate
32    increase in effect under  this  subsection  shall  no  longer
33    apply to tangible personal property titled or registered with
34    an  agency  of this State's government.  Beginning January 1,
 
                            -140-          LRB9103095DJcdam07
 1    1996, the Board of Trustees of any Metro  East  Mass  Transit
 2    District  may  never  reimpose a previously excluded tax rate
 3    increase on tangible personal property titled  or  registered
 4    with an agency of this State's government.
 5        (d-6)  If  the  Board  of Trustees of any Metro East Mass
 6    Transit District has imposed a rate increase under subsection
 7    (d-5) and filed an ordinance with the Department  of  Revenue
 8    excluding  titled  property  from  the higher rate, then that
 9    Board may, by  ordinance  adopted  with  the  concurrence  of
10    two-thirds  of  the  then  trustees,  impose  throughout  the
11    District  a  fee.  The fee on the excluded property shall not
12    exceed $20 per retail transaction or an amount equal  to  the
13    amount  of  tax  excluded,  whichever  is  less,  on tangible
14    personal property that is titled or registered with an agency
15    of this State's government.   The Board of  Trustees  of  any
16    Metro  East  Mass  Transit  District shall have full power to
17    administer and enforce this subsection and to  determine  all
18    rights  to  credit memoranda or refunds arising on account of
19    the erroneous payment of the fee hereunder.  The Board  shall
20    proceed  to  administer and enforce this subsection as of the
21    first day of the second month following the adoption  of  the
22    ordinance.
23        (d-7)  If  a fee has been imposed under subsection (d-6),
24    a fee shall also be imposed upon the privilege of  using,  in
25    the  district, any item of tangible personal property that is
26    titled  or  registered  with  any  agency  of  this   State's
27    government,  in  an  amount  equal  to  the amount of the fee
28    imposed under subsection (d-6).  The Board of Trustees of any
29    Metro East Mass Transit District shall  have  full  power  to
30    administer  and  enforce this subsection and to determine all
31    rights to credit memoranda or refunds arising on  account  of
32    the  erroneous payment of the fee hereunder.  The Board shall
33    proceed   to   administer   and   enforce   this   subsection
34    concurrently with the administration of the fee imposed under
 
                            -141-          LRB9103095DJcdam07
 1    subsection (d-6).
 2        (d-8)  No item of titled property  shall  be  subject  to
 3    both  the  higher  rate approved by referendum, as authorized
 4    under subsection (d-5), and any fee imposed under  subsection
 5    (d-6) or (d-7).
 6        (d-9)  If  fees have been imposed under subsections (d-6)
 7    and (d-7), the Board shall forward a copy  of  the  ordinance
 8    adopting  such  fees,  which  shall  include all zip codes in
 9    whole or in part within the boundaries of  the  district,  to
10    the  Secretary  of  State within thirty days.  By the 25th of
11    each month, the Secretary of State shall subsequently provide
12    the Board with a list  of  identifiable  retail  transactions
13    subject to the .25% rate occurring within the zip codes which
14    are in whole or in part within the boundaries of the district
15    and  a  list  of  title applications for addresses within the
16    boundaries of the district for the previous month.
17        (d-10)  In  the  event  that  a  retailer  fails  to  pay
18    applicable  fees  within  30  days  of  the   date   of   the
19    transaction,  a  penalty shall be assessed at the rate of 25%
20    of the amount of  fees.   Interest  on  both  late  fees  and
21    penalties shall be assessed at the rate of 1% per month.  All
22    fees, penalties, and attorney fees shall constitute a lien on
23    the personal and real property of the retailer.  The Board of
24    Trustees  of  any Metro East Transit District shall have full
25    power to administer and enforce this subsection.
26        (e)  A certificate of registration issued  by  the  State
27    Department  of  Revenue  to  a  retailer under the Retailers'
28    Occupation Tax Act or under the Service  Occupation  Tax  Act
29    shall  permit  the registrant to engage in a business that is
30    taxed under the tax imposed under paragraphs (b), (c) or  (d)
31    of  this  Section  and  no  additional  registration shall be
32    required under the tax. A certificate issued  under  the  Use
33    Tax  Act  or the Service Use Tax Act shall be applicable with
34    regard to  any  tax  imposed  under  paragraph  (c)  of  this
 
                            -142-          LRB9103095DJcdam07
 1    Section.
 2        (f)  The  Board  may  impose a replacement vehicle tax of
 3    $50 on any passenger car, as defined in Section 1-157 of  the
 4    Illinois  Vehicle Code, purchased within the district area by
 5    or on behalf of an insurance company to replace  a  passenger
 6    car of an insured person in settlement of a total loss claim.
 7    The tax imposed may not become effective before the first day
 8    of  the month following the passage of the ordinance imposing
 9    the tax and receipt of a certified copy of the  ordinance  by
10    the  Department  of Revenue.  The Department of Revenue shall
11    collect the tax for the district in accordance with  Sections
12    3-2002 and 3-2003 of the Illinois Vehicle Code.
13        The  Department  shall  immediately pay over to the State
14    Treasurer,  ex  officio,  as  trustee,  all  taxes  collected
15    hereunder.  On or before the 25th day of each calendar month,
16    the Department shall prepare and certify to  the  Comptroller
17    the  disbursement of stated sums of money to named districts,
18    the districts to be those  from  which  retailers  have  paid
19    taxes  or  penalties  hereunder  to the Department during the
20    second preceding calendar month.  The amount to  be  paid  to
21    each  district shall be the amount collected hereunder during
22    the second preceding calendar month by the  Department,  less
23    any  amount  determined by the Department to be necessary for
24    the payment of refunds.  Within 10 days after receipt by  the
25    Comptroller   of   the   disbursement  certification  to  the
26    districts, provided for in this Section to be  given  to  the
27    Comptroller  by  the  Department, the Comptroller shall cause
28    the  orders  to  be  drawn  for  the  respective  amounts  in
29    accordance   with   the   directions   contained    in    the
30    certification.
31        (g)  Any  ordinance  imposing  or  discontinuing  any tax
32    under this Section shall be  adopted  and  a  certified  copy
33    thereof  filed  with  the  Department  on  or  before June 1,
34    whereupon  the  Department  of  Revenue  shall   proceed   to
 
                            -143-          LRB9103095DJcdam07
 1    administer  and  enforce  this Section on behalf of the Metro
 2    East Mass Transit District as of September 1  next  following
 3    such  adoption  and  filing.   Beginning  January 1, 1992, an
 4    ordinance or resolution imposing  or  discontinuing  the  tax
 5    hereunder shall be adopted and a certified copy thereof filed
 6    with  the  Department  on  or  before  the first day of July,
 7    whereupon the Department  shall  proceed  to  administer  and
 8    enforce  this  Section  as  of  the first day of October next
 9    following such adoption and  filing.   Beginning  January  1,
10    1993, except as provided in subsection (d-5) of this Section,
11    an  ordinance or resolution imposing or discontinuing the tax
12    hereunder shall be adopted and a certified copy thereof filed
13    with the Department on or before the first  day  of  October,
14    whereupon  the  Department  shall  proceed  to administer and
15    enforce this Section as of the  first  day  of  January  next
16    following such adoption and filing.
17        (h)  The   State   Department   of  Revenue  shall,  upon
18    collecting any taxes as provided in  this  Section,  pay  the
19    taxes  over  to  the  State  Treasurer  as  trustee  for  the
20    District. The taxes shall be held in a trust fund outside the
21    State  Treasury.  On  or before the 25th day of each calendar
22    month, the State Department  of  Revenue  shall  prepare  and
23    certify  to  the  Comptroller  of  the  State of Illinois the
24    amount to be paid to the District, which shall  be  the  then
25    balance  in  the  fund,  less  any  amount  determined by the
26    Department to be necessary for the payment of refunds. Within
27    10 days after receipt by the Comptroller of the certification
28    of the amount to be paid to  the  District,  the  Comptroller
29    shall  cause  an order to be drawn for payment for the amount
30    in accordance with the direction in the certification.
31    (Source: P.A. 91-51, eff. 6-30-99.)

32        Section 45.  The Regional Transportation Authority Act is
33    amended by changing Section 4.03 as follows:
 
                            -144-          LRB9103095DJcdam07
 1        (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
 2        Sec. 4.03.  Taxes.
 3        (a)  In order to carry out any of the powers or  purposes
 4    of the Authority, the Board may by ordinance adopted with the
 5    concurrence of 9 of the then Directors, impose throughout the
 6    metropolitan  region any or all of the taxes provided in this
 7    Section. Except as otherwise  provided  in  this  Act,  taxes
 8    imposed  under  this  Section  and  civil  penalties  imposed
 9    incident thereto shall be collected and enforced by the State
10    Department of Revenue. The Department shall have the power to
11    administer  and enforce the taxes and to determine all rights
12    for refunds for erroneous payments of the taxes.
13        (b)  The Board may impose  a  public  transportation  tax
14    upon  all  persons  engaged in the metropolitan region in the
15    business of selling at retail motor  fuel  for  operation  of
16    motor  vehicles  upon  public highways. The tax shall be at a
17    rate not to exceed 5% of the gross receipts from the sales of
18    motor fuel in the course of the business.  As  used  in  this
19    Act,  the term "motor fuel" shall have the same meaning as in
20    the Motor Fuel Tax Act.  The Board may provide for details of
21    the tax.  The provisions of any tax shall conform, as closely
22    as may be practicable, to the  provisions  of  the  Municipal
23    Retailers  Occupation  Tax Act, including without limitation,
24    conformity to penalties with respect to the tax  imposed  and
25    as  to  the  powers  of  the  State  Department of Revenue to
26    promulgate and enforce rules and regulations relating to  the
27    administration  and  enforcement of the provisions of the tax
28    imposed, except that reference in the Act to any municipality
29    shall refer to the Authority and the  tax  shall  be  imposed
30    only  with regard to receipts from sales of motor fuel in the
31    metropolitan region, at rates as limited by this Section.
32        If the Board has not imposed a tax under this  subsection
33    before  the effective date of this amendatory Act of the 91st
34    General Assembly, then the Board shall not impose such a  tax
 
                            -145-          LRB9103095DJcdam07
 1    on  or after that date.  If the Board has imposed a tax under
 2    this subsection before the effective date of this  amendatory
 3    Act  of  91st  General  Assembly,  then  the  Board shall not
 4    increase the rate of the tax on or after that date. If, as  a
 5    result  of  the provisions of this amendatory Act of the 91st
 6    General Assembly, the rate of tax  imposed  on  the  sale  of
 7    motor  fuel  and gasohol by the Retailers' Occupation Tax Act
 8    returns to 6.25%, then the prohibition against imposing a tax
 9    on the sale of motor fuel and  gasohol  and  the  prohibition
10    against an increase in the rate of any tax already imposed on
11    the sale of motor fuel and gasohol are no longer in effect.
12        (c)  In  connection  with the tax imposed under paragraph
13    (b) of this Section the Board  may  impose  a  tax  upon  the
14    privilege  of using in the metropolitan region motor fuel for
15    the operation of a motor vehicle upon  public  highways,  the
16    tax  to be at a rate not in excess of the rate of tax imposed
17    under paragraph (b) of this Section.  The Board  may  provide
18    for details of the tax.
19        If  the Board has not imposed a tax under this subsection
20    before the effective date of this amendatory Act of the  91st
21    General  Assembly, then the Board shall not impose such a tax
22    on or after that date.  If the Board has imposed a tax  under
23    this  subsection before the effective date of this amendatory
24    Act of 91st  General  Assembly,  then  the  Board  shall  not
25    increase  the rate of the tax on or after that date. If, as a
26    result of the provisions of this amendatory Act of  the  91st
27    General  Assembly,  the  rate  of  tax imposed on the sale of
28    motor fuel and gasohol by the Retailers' Occupation  Tax  Act
29    returns to 6.25%, then the prohibition against imposing a tax
30    on  the  sale  of  motor fuel and gasohol and the prohibition
31    against an increase in the rate of any tax already imposed on
32    the sale of motor fuel and gasohol are no longer in effect.
33        (d)  The Board may impose a  motor  vehicle  parking  tax
34    upon  the  privilege  of parking motor vehicles at off-street
 
                            -146-          LRB9103095DJcdam07
 1    parking facilities in the metropolitan region at which a  fee
 2    is charged, and may provide for reasonable classifications in
 3    and exemptions to the tax, for administration and enforcement
 4    thereof  and  for  civil penalties and refunds thereunder and
 5    may  provide  criminal  penalties  thereunder,  the   maximum
 6    penalties  not  to  exceed  the  maximum  criminal  penalties
 7    provided  in the Retailers' Occupation Tax Act. The Authority
 8    may collect and enforce the tax itself or  by  contract  with
 9    any  unit  of  local  government.   The  State  Department of
10    Revenue shall have no responsibility for the  collection  and
11    enforcement  unless  the Department agrees with the Authority
12    to undertake the collection and enforcement.  As used in this
13    paragraph, the term "parking facility" means a  parking  area
14    or  structure  having parking spaces for more than 2 vehicles
15    at which motor vehicles are permitted to park in  return  for
16    an  hourly, daily, or other periodic fee, whether publicly or
17    privately owned, but does not include  parking  spaces  on  a
18    public  street,  the  use  of  which  is regulated by parking
19    meters.
20        (e)  The  Board  may  impose  a  Regional  Transportation
21    Authority Retailers' Occupation Tax upon all persons  engaged
22    in  the  business  of  selling  tangible personal property at
23    retail in the metropolitan region.  In Cook  County  the  tax
24    rate shall be 1% of the gross receipts from sales of food for
25    human  consumption  that  is  to be consumed off the premises
26    where it is sold (other than alcoholic beverages, soft drinks
27    and food that has been prepared  for  immediate  consumption)
28    and   prescription   and  nonprescription  medicines,  drugs,
29    medical appliances  and  insulin,  urine  testing  materials,
30    syringes and needles used by diabetics, and 3/4% of the gross
31    receipts  from other taxable sales made in the course of that
32    business.  In DuPage, Kane, Lake, McHenry, and Will Counties,
33    the tax rate shall be 1/4% of the  gross  receipts  from  all
34    taxable  sales  made in the course of that business.  The tax
 
                            -147-          LRB9103095DJcdam07
 1    imposed under this Section and all civil penalties  that  may
 2    be  assessed  as  an  incident thereof shall be collected and
 3    enforced by the State Department of Revenue.  The  Department
 4    shall have full power to administer and enforce this Section;
 5    to collect all taxes and penalties so collected in the manner
 6    hereinafter  provided;  and to determine all rights to credit
 7    memoranda arising on account of the erroneous payment of  tax
 8    or   penalty   hereunder.   In  the  administration  of,  and
 9    compliance with this Section, the Department and persons  who
10    are  subject  to  this  Section  shall  have the same rights,
11    remedies, privileges, immunities, powers and duties,  and  be
12    subject  to  the  same conditions, restrictions, limitations,
13    penalties, exclusions, exemptions and definitions  of  terms,
14    and  employ the same modes of procedure, as are prescribed in
15    Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through  2-65
16    (in  respect  to  all provisions therein other than the State
17    rate of tax), 2c, 3 (except as to the  disposition  of  taxes
18    and  penalties  collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g,
19    5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13
20    of the Retailers' Occupation Tax Act and Section 3-7  of  the
21    Uniform  Penalty  and  Interest  Act,  as  fully  as if those
22    provisions were set forth herein.
23        If the Board has not imposed a tax under this  subsection
24    on  the  sale  of  motor fuel or gasohol before the effective
25    date of this amendatory Act of  the  91st  General  Assembly,
26    then  the  Board shall not impose such a tax on or after that
27    date.  If the Board has imposed a tax under  this  subsection
28    on  the  sale  of  motor fuel or gasohol before the effective
29    date of this amendatory Act of  the  91st  General  Assembly,
30    then  the  Board shall not increase the rate of the tax on or
31    after that date. If, as a result of the  provisions  of  this
32    amendatory  Act of the 91st General Assembly, the rate of tax
33    imposed on  the  sale  of  motor  fuel  and  gasohol  by  the
34    Retailers'  Occupation  Tax  Act  returns  to 6.25%, then the
 
                            -148-          LRB9103095DJcdam07
 1    prohibition against imposing a tax on the sale of motor  fuel
 2    and  gasohol  and  the prohibition against an increase in the
 3    rate of any tax already imposed on the sale of motor fuel and
 4    gasohol are no longer in effect.
 5        Persons subject to any tax imposed  under  the  authority
 6    granted  in  this  Section may reimburse themselves for their
 7    seller's tax liability hereunder by  separately  stating  the
 8    tax  as  an  additional charge, which charge may be stated in
 9    combination in a single amount with State taxes that  sellers
10    are  required  to  collect  under  the Use Tax Act, under any
11    bracket schedules the Department may prescribe.
12        Whenever the Department determines that a  refund  should
13    be made under this Section to a claimant instead of issuing a
14    credit  memorandum,  the  Department  shall  notify the State
15    Comptroller, who shall cause the warrant to be drawn for  the
16    amount   specified,   and   to   the  person  named,  in  the
17    notification from the Department.  The refund shall  be  paid
18    by  the  State  Treasurer  out of the Regional Transportation
19    Authority tax fund established under paragraph  (n)  of  this
20    Section.
21        If  a  tax  is  imposed  under this subsection (e), a tax
22    shall also be imposed under subsections (f) and (g)  of  this
23    Section.
24        For  the  purpose of determining whether a tax authorized
25    under this Section is applicable, a retail sale by a producer
26    of coal or other mineral mined in  Illinois,  is  a  sale  at
27    retail  at the place where the coal or other mineral mined in
28    Illinois is extracted from the earth. This paragraph does not
29    apply to coal or  other  mineral  when  it  is  delivered  or
30    shipped  by  the  seller  to the purchaser at a point outside
31    Illinois so  that  the  sale  is  exempt  under  the  Federal
32    Constitution as a sale in interstate or foreign commerce.
33        Nothing  in  this Section shall be construed to authorize
34    the Regional Transportation Authority to impose  a  tax  upon
 
                            -149-          LRB9103095DJcdam07
 1    the  privilege  of  engaging  in  any business that under the
 2    Constitution of the United States may not be made the subject
 3    of taxation by this State.
 4        (f)  If a tax has been imposed under paragraph (e), a tax
 5    shall also be  imposed  upon  all  persons  engaged,  in  the
 6    metropolitan  region  in  the  business  of  making  sales of
 7    service, who as an incident to making the sales  of  service,
 8    transfer  tangible  personal property within the metropolitan
 9    region, either in the form of tangible personal  property  or
10    in  the  form  of  real  estate  as  an incident to a sale of
11    service.  In Cook County, the tax rate shall be:  (1)  1%  of
12    the  serviceman's  cost  price of food prepared for immediate
13    consumption and transferred incident to  a  sale  of  service
14    subject  to  the service occupation tax by an entity licensed
15    under the Hospital Licensing Act or the Nursing Home Care Act
16    that is located in the metropolitan region;  (2)  1%  of  the
17    selling  price  of  food  for human consumption that is to be
18    consumed off the  premises  where  it  is  sold  (other  than
19    alcoholic  beverages,  soft  drinks  and  food  that has been
20    prepared for  immediate  consumption)  and  prescription  and
21    nonprescription  medicines,  drugs,  medical  appliances  and
22    insulin,  urine  testing materials, syringes and needles used
23    by diabetics; and (3) 3/4% of the selling  price  from  other
24    taxable  sales of tangible personal property transferred.  In
25    DuPage, Kane, Lake, McHenry and Will Counties the rate  shall
26    be  1/4%  of  the  selling  price  of  all  tangible personal
27    property transferred.
28        The tax  imposed  under  this  paragraph  and  all  civil
29    penalties  that  may be assessed as an incident thereof shall
30    be collected and enforced by the State Department of Revenue.
31    The Department  shall  have  full  power  to  administer  and
32    enforce  this  paragraph;  to collect all taxes and penalties
33    due hereunder; to dispose of taxes and penalties collected in
34    the manner hereinafter provided; and to determine all  rights
 
                            -150-          LRB9103095DJcdam07
 1    to  credit  memoranda  arising  on  account  of the erroneous
 2    payment of tax or penalty hereunder.  In  the  administration
 3    of  and  compliance  with  this paragraph, the Department and
 4    persons who are subject to this paragraph shall have the same
 5    rights, remedies, privileges, immunities, powers and  duties,
 6    and   be   subject  to  the  same  conditions,  restrictions,
 7    limitations,   penalties,    exclusions,    exemptions    and
 8    definitions of terms, and employ the same modes of procedure,
 9    as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in
10    respect  to  all provisions therein other than the State rate
11    of tax), 4 (except that the reference to the State  shall  be
12    to  the  Authority), 5, 7, 8 (except that the jurisdiction to
13    which the tax shall be a debt to the extent indicated in that
14    Section 8 shall be  the  Authority),  9  (except  as  to  the
15    disposition of taxes and penalties collected, and except that
16    the returned merchandise credit for this tax may not be taken
17    against  any  State  tax),  10,  11, 12 (except the reference
18    therein to Section 2b of the Retailers' Occupation Tax  Act),
19    13  (except  that  any  reference to the State shall mean the
20    Authority), the first paragraph of Section 15, 16, 17, 18, 19
21    and 20 of the Service Occupation Tax Act and Section  3-7  of
22    the  Uniform  Penalty  and Interest Act, as fully as if those
23    provisions were set forth herein.
24        If the Board has not imposed a tax under this  subsection
25    on  the  selling  price  of  motor fuel or gasohol before the
26    effective date of this amendatory Act  of  the  91st  General
27    Assembly,  then  the  Board shall not impose such a tax on or
28    after that date.  If the Board has imposed a tax  under  this
29    subsection  on  the  selling  price  of motor fuel or gasohol
30    before the effective date of this amendatory Act of the  91st
31    General  Assembly, then the Board shall not increase the rate
32    of the tax on or after that date. If,  as  a  result  of  the
33    provisions  of  this  amendatory  Act  of  the  91st  General
34    Assembly,  the  rate of tax imposed on the sale of motor fuel
 
                            -151-          LRB9103095DJcdam07
 1    and gasohol by the Retailers' Occupation Tax Act  returns  to
 2    6.25%,  then  the  prohibition  against imposing a tax on the
 3    sale of motor fuel and gasohol and the prohibition against an
 4    increase in the rate of any tax already imposed on  the  sale
 5    of motor fuel and gasohol are no longer in effect.
 6        Persons  subject  to  any tax imposed under the authority
 7    granted in this paragraph may reimburse themselves for  their
 8    serviceman's  tax  liability  hereunder by separately stating
 9    the tax as an additional charge, that charge may be stated in
10    combination in a single amount with State tax that servicemen
11    are authorized to collect under  the  Service  Use  Tax  Act,
12    under any bracket schedules the Department may prescribe.
13        Whenever  the  Department determines that a refund should
14    be made under this paragraph to a claimant instead of issuing
15    a credit memorandum, the Department shall  notify  the  State
16    Comptroller,  who shall cause the warrant to be drawn for the
17    amount specified, and to the person named in the notification
18    from the Department.  The refund shall be paid by  the  State
19    Treasurer  out  of  the Regional Transportation Authority tax
20    fund established under paragraph (n) of this Section.
21        Nothing in this paragraph shall be construed to authorize
22    the Authority to impose a tax upon the privilege of  engaging
23    in  any  business  that  under the Constitution of the United
24    States may not be made the subject of taxation by the State.
25        (g)  If a tax has been imposed under paragraph (e), a tax
26    shall also be imposed upon the  privilege  of  using  in  the
27    metropolitan  region,  any item of tangible personal property
28    that is purchased outside the metropolitan region  at  retail
29    from  a  retailer,  and  that is titled or registered with an
30    agency of this State's government.  In Cook  County  the  tax
31    rate  shall  be  3/4%  of  the  selling price of the tangible
32    personal property, as "selling price" is defined in  the  Use
33    Tax  Act.   In  DuPage, Kane, Lake, McHenry and Will counties
34    the tax rate shall be  1/4%  of  the  selling  price  of  the
 
                            -152-          LRB9103095DJcdam07
 1    tangible  personal property, as "selling price" is defined in
 2    the Use Tax Act.  The tax shall  be  collected  from  persons
 3    whose  Illinois  address for titling or registration purposes
 4    is given as being in the metropolitan region. The  tax  shall
 5    be  collected  by  the Department of Revenue for the Regional
 6    Transportation Authority.  The tax must be paid to the State,
 7    or an exemption  determination  must  be  obtained  from  the
 8    Department  of  Revenue,  before  the title or certificate of
 9    registration for the property may be issued. The tax or proof
10    of exemption may be transmitted to the Department by  way  of
11    the  State agency with which, or the State officer with whom,
12    the tangible personal property must be titled  or  registered
13    if  the  Department  and  the  State  agency or State officer
14    determine that this procedure will expedite the processing of
15    applications for title or registration.
16        The Department shall have full power  to  administer  and
17    enforce  this  paragraph; to collect all taxes, penalties and
18    interest due hereunder; to dispose of  taxes,  penalties  and
19    interest collected in the manner hereinafter provided; and to
20    determine  all  rights to credit memoranda or refunds arising
21    on account of  the  erroneous  payment  of  tax,  penalty  or
22    interest  hereunder.  In the administration of and compliance
23    with this paragraph,  the  Department  and  persons  who  are
24    subject  to  this  paragraph  shall  have  the  same  rights,
25    remedies,  privileges,  immunities, powers and duties, and be
26    subject to the same  conditions,  restrictions,  limitations,
27    penalties,  exclusions,  exemptions  and definitions of terms
28    and employ the same modes of procedure, as are prescribed  in
29    Sections  2 (except the definition of "retailer maintaining a
30    place of business in this State"),  3  through  3-80  (except
31    provisions  pertaining  to  the State rate of tax, and except
32    provisions concerning collection or refunding of the  tax  by
33    retailers),  4,  11, 12, 12a, 14, 15, 19 (except the portions
34    pertaining  to  claims  by  retailers  and  except  the  last
 
                            -153-          LRB9103095DJcdam07
 1    paragraph concerning refunds), 20, 21 and 22 of the  Use  Tax
 2    Act,  and  are not inconsistent with this paragraph, as fully
 3    as if those provisions were set forth herein.
 4        If the Board has not imposed a tax under this  subsection
 5    on the use of motor fuel or gasohol before the effective date
 6    of this amendatory Act of the 91st General Assembly, then the
 7    Board  shall not impose such a tax on or after that date.  If
 8    the Board has imposed a tax under this subsection on the  use
 9    of  motor  fuel  or gasohol before the effective date of this
10    amendatory Act of the 91st General Assembly, then  the  Board
11    shall not increase the rate of the tax on or after that date.
12    If,  as  a result of the provisions of this amendatory Act of
13    the 91st General Assembly, the rate of  tax  imposed  on  the
14    sale  of  motor fuel and gasohol by the Retailers' Occupation
15    Tax Act  returns  to  6.25%,  then  the  prohibition  against
16    imposing  a tax on the sale of motor fuel and gasohol and the
17    prohibition against an  increase  in  the  rate  of  any  tax
18    already  imposed on the sale of motor fuel and gasohol are no
19    longer in effect.
20        Whenever the Department determines that a  refund  should
21    be made under this paragraph to a claimant instead of issuing
22    a  credit  memorandum,  the Department shall notify the State
23    Comptroller, who shall cause the order to be  drawn  for  the
24    amount specified, and to the person named in the notification
25    from  the  Department.  The refund shall be paid by the State
26    Treasurer out of the Regional  Transportation  Authority  tax
27    fund established under paragraph (n) of this Section.
28        (h)  The  Authority  may impose a replacement vehicle tax
29    of $50 on any passenger car as defined in  Section  1-157  of
30    the  Illinois  Vehicle Code purchased within the metropolitan
31    region by or on behalf of an insurance company to  replace  a
32    passenger  car  of an insured person in settlement of a total
33    loss claim. The tax imposed may not become  effective  before
34    the  first  day  of  the  month  following the passage of the
 
                            -154-          LRB9103095DJcdam07
 1    ordinance imposing the tax and receipt of a certified copy of
 2    the ordinance by the Department of Revenue.   The  Department
 3    of  Revenue  shall  collect  the  tax  for  the  Authority in
 4    accordance with Sections 3-2002 and 3-2003  of  the  Illinois
 5    Vehicle Code.
 6        The  Department  shall  immediately pay over to the State
 7    Treasurer,  ex  officio,  as  trustee,  all  taxes  collected
 8    hereunder.  On or before the 25th day of each calendar month,
 9    the Department shall prepare and certify to  the  Comptroller
10    the  disbursement  of  stated sums of money to the Authority.
11    The amount to be paid to the Authority shall  be  the  amount
12    collected  hereunder  during  the  second  preceding calendar
13    month by the Department, less any amount  determined  by  the
14    Department  to  be  necessary  for  the  payment  of refunds.
15    Within 10 days  after  receipt  by  the  Comptroller  of  the
16    disbursement  certification  to the Authority provided for in
17    this  Section  to  be  given  to  the  Comptroller   by   the
18    Department,  the  Comptroller  shall  cause  the orders to be
19    drawn for that  amount  in  accordance  with  the  directions
20    contained in the certification.
21        (i)  The  Board  may not impose any other taxes except as
22    it may from time to time be authorized by law to impose.
23        (j)  A certificate of registration issued  by  the  State
24    Department  of  Revenue  to  a  retailer under the Retailers'
25    Occupation Tax Act or under the Service  Occupation  Tax  Act
26    shall  permit  the registrant to engage in a business that is
27    taxed under the tax imposed under paragraphs (b), (e), (f) or
28    (g) of this Section and no additional registration  shall  be
29    required  under  the tax.  A certificate issued under the Use
30    Tax Act or the Service Use Tax Act shall be  applicable  with
31    regard  to  any  tax  imposed  under  paragraph  (c)  of this
32    Section.
33        (k)  The provisions of any tax  imposed  under  paragraph
34    (c)  of  this  Section  shall  conform  as  closely as may be
 
                            -155-          LRB9103095DJcdam07
 1    practicable to the provisions of the Use Tax  Act,  including
 2    without limitation conformity as to penalties with respect to
 3    the  tax imposed and as to the powers of the State Department
 4    of Revenue to promulgate and enforce  rules  and  regulations
 5    relating   to  the  administration  and  enforcement  of  the
 6    provisions of the tax imposed. The  taxes  shall  be  imposed
 7    only  on  use  within the metropolitan region and at rates as
 8    provided in the paragraph.
 9        (l)  The  Board  in  imposing  any  tax  as  provided  in
10    paragraphs (b) and (c) of this Section, shall, after  seeking
11    the  advice of the State Department of Revenue, provide means
12    for retailers, users or purchasers of motor fuel for purposes
13    other than those with  regard  to  which  the  taxes  may  be
14    imposed as provided in those paragraphs to receive refunds of
15    taxes  improperly  paid,  which provisions may be at variance
16    with the refund provisions as applicable under the  Municipal
17    Retailers  Occupation  Tax  Act.   The  State  Department  of
18    Revenue  may  provide  for  certificates  of registration for
19    users or purchasers of motor fuel  for  purposes  other  than
20    those  with  regard to which taxes may be imposed as provided
21    in paragraphs (b) and (c) of this Section to  facilitate  the
22    reporting and nontaxability of the exempt sales or uses.
23        (m)  Any  ordinance  imposing  or  discontinuing  any tax
24    under this Section shall be  adopted  and  a  certified  copy
25    thereof  filed  with  the  Department  on  or  before June 1,
26    whereupon  the  Department  of  Revenue  shall   proceed   to
27    administer and enforce this Section on behalf of the Regional
28    Transportation  Authority  as  of  September 1 next following
29    such adoption and  filing.  Beginning  January  1,  1992,  an
30    ordinance  or  resolution  imposing  or discontinuing the tax
31    hereunder shall be adopted and a certified copy thereof filed
32    with the Department on or  before  the  first  day  of  July,
33    whereupon  the  Department  shall  proceed  to administer and
34    enforce this Section as of the  first  day  of  October  next
 
                            -156-          LRB9103095DJcdam07
 1    following  such  adoption  and  filing.  Beginning January 1,
 2    1993, an ordinance or resolution  imposing  or  discontinuing
 3    the  tax  hereunder  shall  be  adopted  and a certified copy
 4    thereof filed with the Department on or before the first  day
 5    of   October,  whereupon  the  Department  shall  proceed  to
 6    administer and enforce this Section as of the  first  day  of
 7    January next following such adoption and filing.
 8        (n)  The   State   Department   of  Revenue  shall,  upon
 9    collecting any taxes as provided in  this  Section,  pay  the
10    taxes  over  to  the  State  Treasurer  as  trustee  for  the
11    Authority.   The  taxes shall be held in a trust fund outside
12    the State Treasury.  On  or  before  the  25th  day  of  each
13    calendar month, the State Department of Revenue shall prepare
14    and  certify  to the Comptroller of the State of Illinois the
15    amount to be paid to the Authority, which shall be  the  then
16    balance  in  the  fund,  less  any  amount  determined by the
17    Department to be necessary for the payment  of  refunds.  The
18    State  Department  of  Revenue  shall  also  certify  to  the
19    Authority  the amount of taxes collected in each County other
20    than Cook County in the metropolitan region less  the  amount
21    necessary  for  the  payment  of  refunds to taxpayers in the
22    County.  With regard to the County of Cook, the certification
23    shall specify the amount of taxes collected within  the  City
24    of  Chicago  less  the  amount  necessary  for the payment of
25    refunds to taxpayers in the City of Chicago  and  the  amount
26    collected  in  that portion of Cook County outside of Chicago
27    less the amount necessary  for  the  payment  of  refunds  to
28    taxpayers  in that portion of Cook County outside of Chicago.
29    Within 10 days  after  receipt  by  the  Comptroller  of  the
30    certification  of the amount to be paid to the Authority, the
31    Comptroller shall cause an order to be drawn for the  payment
32    for  the  amount  in  accordance  with  the  direction in the
33    certification.
34        In addition to the disbursement required by the preceding
 
                            -157-          LRB9103095DJcdam07
 1    paragraph, an allocation shall be made in July 1991 and  each
 2    year  thereafter  to  the  Regional Transportation Authority.
 3    The allocation shall be  made  in  an  amount  equal  to  the
 4    average  monthly  distribution  during the preceding calendar
 5    year (excluding the 2 months  of  lowest  receipts)  and  the
 6    allocation  shall  include  the  amount  of  average  monthly
 7    distribution   from  the  Regional  Transportation  Authority
 8    Occupation and Use Tax Replacement  Fund.   The  distribution
 9    made  in  July  1992  and  each  year  thereafter  under this
10    paragraph and the preceding paragraph shall be reduced by the
11    amount allocated and disbursed under this  paragraph  in  the
12    preceding  calendar  year.   The  Department of Revenue shall
13    prepare and certify to the Comptroller for  disbursement  the
14    allocations made in accordance with this paragraph.
15        (o)  Failure  to adopt a budget ordinance or otherwise to
16    comply with Section 4.01 of this Act or to adopt a  Five-year
17    Program  or otherwise to comply with paragraph (b) of Section
18    2.01 of this Act shall not affect the  validity  of  any  tax
19    imposed by the Authority otherwise in conformity with law.
20        (p)  At  no  time  shall  a  public transportation tax or
21    motor vehicle parking tax authorized  under  paragraphs  (b),
22    (c)  and (d) of this Section be in effect at the same time as
23    any retailers' occupation,  use  or  service  occupation  tax
24    authorized  under paragraphs (e), (f) and (g) of this Section
25    is in effect.
26        Any  taxes  imposed  under  the  authority  provided   in
27    paragraphs (b), (c) and (d) shall remain in effect only until
28    the  time as any tax authorized by paragraphs (e), (f) or (g)
29    of this Section are imposed and becomes effective.  Once  any
30    tax  authorized  by paragraphs (e), (f) or (g) is imposed the
31    Board may not reimpose taxes as authorized in paragraphs (b),
32    (c) and (d) of the  Section  unless  any  tax  authorized  by
33    paragraphs   (e),   (f)   or  (g)  of  this  Section  becomes
34    ineffective by means other than an ordinance of the Board.
 
                            -158-          LRB9103095DJcdam07
 1        (q)  Any  existing  rights,  remedies   and   obligations
 2    (including   enforcement   by   the  Regional  Transportation
 3    Authority) arising under any  tax  imposed  under  paragraphs
 4    (b),  (c) or (d) of this Section shall not be affected by the
 5    imposition of a tax under paragraphs (e), (f) or (g) of  this
 6    Section.
 7    (Source: P.A. 91-51, eff. 6-30-99.)

 8        Section  50.  The Water Commission Act of 1985 is amended
 9    by changing Section 4 as follows:

10        (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
11        Sec. 4.  Taxes.
12        (a)  The board  of  commissioners  of  any  county  water
13    commission may, by ordinance, impose throughout the territory
14    of  the  commission  any or all of the taxes provided in this
15    Section for its corporate purposes. However, no county  water
16    commission  may  impose  any  such  tax unless the commission
17    certifies the proposition of imposing the tax to  the  proper
18    election  officials,  who shall submit the proposition to the
19    voters residing in the territory at an election in accordance
20    with the general election law, and the proposition  has  been
21    approved by a majority of those voting on the proposition.
22        The  proposition shall be in the form provided in Section
23    5 or shall be substantially in the following form:
24    -------------------------------------------------------------
25        Shall the (insert corporate
26    name of county water commission)           YES
27    impose (state type of tax or         ------------------------
28    taxes to be imposed) at the                NO
29    rate of 1/4%?
30    -------------------------------------------------------------
31        Taxes imposed under  this  Section  and  civil  penalties
32    imposed  incident  thereto shall be collected and enforced by
 
                            -159-          LRB9103095DJcdam07
 1    the State Department of Revenue. The  Department  shall  have
 2    the  power  to  administer  and  enforce  the  taxes  and  to
 3    determine  all  rights  for refunds for erroneous payments of
 4    the taxes.
 5        (b)  The board of commissioners may impose a County Water
 6    Commission Retailers' Occupation Tax upon all persons engaged
 7    in the business of  selling  tangible  personal  property  at
 8    retail  in  the territory of the commission at a rate of 1/4%
 9    of the gross receipts from the sales made in  the  course  of
10    such  business  within  the territory.  The tax imposed under
11    this paragraph and all civil penalties that may  be  assessed
12    as an incident thereof shall be collected and enforced by the
13    State  Department  of Revenue. The Department shall have full
14    power to administer and enforce this  paragraph;  to  collect
15    all  taxes  and  penalties due hereunder; to dispose of taxes
16    and  penalties  so  collected  in  the   manner   hereinafter
17    provided;  and  to  determine  all rights to credit memoranda
18    arising on account of the erroneous payment of tax or penalty
19    hereunder.  In the administration of,  and  compliance  with,
20    this paragraph, the Department and persons who are subject to
21    this   paragraph   shall  have  the  same  rights,  remedies,
22    privileges, immunities, powers and duties, and be subject  to
23    the  same  conditions,  restrictions, limitations, penalties,
24    exclusions, exemptions and definitions of terms,  and  employ
25    the same modes of procedure, as are prescribed in Sections 1,
26    1a,  1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect
27    to all provisions therein other than the State  rate  of  tax
28    except that food for human consumption that is to be consumed
29    off  the  premises  where  it  is  sold (other than alcoholic
30    beverages, soft drinks, and food that has been  prepared  for
31    immediate  consumption)  and prescription and nonprescription
32    medicine,  drugs,  medical  appliances  and  insulin,   urine
33    testing  materials,  syringes, and needles used by diabetics,
34    for human use, shall not be subject to tax hereunder), 2c,  3
 
                            -160-          LRB9103095DJcdam07
 1    (except   as  to  the  disposition  of  taxes  and  penalties
 2    collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
 3    5l, 6, 6a, 6b, 6c, 7,  8,  9,  10,  11,  12  and  13  of  the
 4    Retailers'  Occupation Tax Act and Section 3-7 of the Uniform
 5    Penalty and Interest Act, as fully  as  if  those  provisions
 6    were set forth herein.
 7        If the board of commissioners has not imposed a tax under
 8    this  subsection  on the sale of motor fuel or gasohol before
 9    the effective date of this amendatory Act of the 91st General
10    Assembly, then the board shall not impose such a  tax  on  or
11    after that date.  If the board of commissioners has imposed a
12    tax  under  this  subsection  on  the  sale  of motor fuel or
13    gasohol before the effective date of this amendatory  Act  of
14    the  91st General Assembly, then the board shall not increase
15    the rate of the tax on or after that date. If, as a result of
16    the provisions of this amendatory Act  of  the  91st  General
17    Assembly,  the  rate of tax imposed on the sale of motor fuel
18    and gasohol by the Retailers' Occupation Tax Act  returns  to
19    6.25%,  then  the  prohibition  against imposing a tax on the
20    sale of motor fuel and gasohol and the prohibition against an
21    increase in the rate of any tax already imposed on  the  sale
22    of motor fuel and gasohol are no longer in effect.
23        Persons  subject  to  any tax imposed under the authority
24    granted in this paragraph may reimburse themselves for  their
25    seller's  tax  liability  hereunder by separately stating the
26    tax as an additional charge, which charge may  be  stated  in
27    combination,  in  a  single  amount,  with  State  taxes that
28    sellers are required to collect under the  Use  Tax  Act  and
29    under   subsection  (e)  of  Section  4.03  of  the  Regional
30    Transportation Authority Act, in accordance with such bracket
31    schedules as the Department may prescribe.
32        Whenever the Department determines that a  refund  should
33    be made under this paragraph to a claimant instead of issuing
34    a  credit  memorandum,  the Department shall notify the State
 
                            -161-          LRB9103095DJcdam07
 1    Comptroller, who shall cause the warrant to be drawn for  the
 2    amount   specified,   and   to   the  person  named,  in  the
 3    notification from the Department.  The refund shall  be  paid
 4    by  the  State Treasurer out of a county water commission tax
 5    fund established under paragraph (g) of this Section.
 6        For the purpose of determining whether a  tax  authorized
 7    under  this  paragraph  is  applicable,  a  retail  sale by a
 8    producer of coal or other mineral mined in Illinois is a sale
 9    at retail at the place where the coal or other mineral  mined
10    in Illinois is extracted from the earth.  This paragraph does
11    not  apply  to  coal or other mineral when it is delivered or
12    shipped by the seller to the purchaser  at  a  point  outside
13    Illinois  so  that  the  sale  is  exempt  under  the Federal
14    Constitution as a sale in interstate or foreign commerce.
15        If a tax is imposed under this subsection (b) a tax shall
16    also be  imposed  under  subsections  (c)  and  (d)  of  this
17    Section.
18        Nothing in this paragraph shall be construed to authorize
19    a  county water commission to impose a tax upon the privilege
20    of engaging in any business which under the  Constitution  of
21    the  United States may not be made the subject of taxation by
22    this State.
23        (c)  If a tax has been imposed under  subsection  (b),  a
24    tax  shall  also  be imposed upon all persons engaged, in the
25    territory of the commission, in the business of making  sales
26    of  service,  who,  as  an  incident  to  making the sales of
27    service,  transfer  tangible  personal  property  within  the
28    territory. The tax rate shall be 1/4% of the selling price of
29    tangible  personal  property  so   transferred   within   the
30    territory.    The  tax  imposed  under this paragraph and all
31    civil penalties that may be assessed as an  incident  thereof
32    shall  be  collected  and enforced by the State Department of
33    Revenue. The Department shall have full power  to  administer
34    and   enforce  this  paragraph;  to  collect  all  taxes  and
 
                            -162-          LRB9103095DJcdam07
 1    penalties due hereunder; to dispose of taxes and penalties so
 2    collected  in  the  manner  hereinafter  provided;   and   to
 3    determine  all  rights to credit memoranda arising on account
 4    of the erroneous payment of tax or penalty hereunder.  In the
 5    administration of, and compliance with, this  paragraph,  the
 6    Department  and  persons  who  are  subject to this paragraph
 7    shall have the same rights, remedies, privileges, immunities,
 8    powers and duties, and be subject  to  the  same  conditions,
 9    restrictions,  limitations, penalties, exclusions, exemptions
10    and definitions of  terms,  and  employ  the  same  modes  of
11    procedure, as are prescribed in Sections 1a-1, 2 (except that
12    the   reference  to  State  in  the  definition  of  supplier
13    maintaining a place of business in this State shall mean  the
14    territory  of the commission), 2a, 3 through 3-50 (in respect
15    to all provisions therein other than the State  rate  of  tax
16    except that food for human consumption that is to be consumed
17    off  the  premises  where  it  is  sold (other than alcoholic
18    beverages, soft drinks, and food that has been  prepared  for
19    immediate  consumption)  and prescription and nonprescription
20    medicines,  drugs,  medical  appliances  and  insulin,  urine
21    testing materials, syringes, and needles used  by  diabetics,
22    for  human  use,  shall  not  be subject to tax hereunder), 4
23    (except that the reference to  the  State  shall  be  to  the
24    territory  of  the  commission),  5,  7,  8  (except that the
25    jurisdiction to which the tax shall be a debt to  the  extent
26    indicated  in  that  Section  8  shall  be the commission), 9
27    (except  as  to  the  disposition  of  taxes  and   penalties
28    collected and except that the returned merchandise credit for
29    this  tax may not be taken against any State tax), 10, 11, 12
30    (except the reference therein to Section 2b of the Retailers'
31    Occupation Tax Act), 13 (except that  any  reference  to  the
32    State  shall mean the territory of the commission), the first
33    paragraph of Section 15, 15.5, 16, 17, 18, 19 and 20  of  the
34    Service  Occupation  Tax  Act as fully as if those provisions
 
                            -163-          LRB9103095DJcdam07
 1    were set forth herein.
 2        If the board of commissioners has not imposed a tax under
 3    this subsection on the selling price of motor fuel or gasohol
 4    before the effective date of this amendatory Act of the  91st
 5    General  Assembly, then the board shall not impose such a tax
 6    on or after that date.  If the  board  of  commissioners  has
 7    imposed  a  tax under this subsection on the selling price of
 8    motor fuel or gasohol  before  the  effective  date  of  this
 9    amendatory  Act  of the 91st General Assembly, then the board
10    shall not increase the rate of the tax on or after that date.
11    If, as a result of the provisions of this amendatory  Act  of
12    the  91st  General  Assembly,  the rate of tax imposed on the
13    sale of motor fuel and gasohol by the  Retailers'  Occupation
14    Tax  Act  returns  to  6.25%,  then  the  prohibition against
15    imposing a tax on the sale of motor fuel and gasohol and  the
16    prohibition  against  an  increase  in  the  rate  of any tax
17    already imposed on the sale of motor fuel and gasohol are  no
18    longer in effect.
19        Persons  subject  to  any tax imposed under the authority
20    granted in this paragraph may reimburse themselves for  their
21    serviceman's  tax  liability  hereunder by separately stating
22    the tax as an additional charge, which charge may  be  stated
23    in  combination,  in  a  single  amount,  with State tax that
24    servicemen are authorized to collect under  the  Service  Use
25    Tax Act, and any tax for which servicemen may be liable under
26    subsection  (f)  of  Sec. 4.03 of the Regional Transportation
27    Authority Act, in accordance with such bracket  schedules  as
28    the Department may prescribe.
29        Whenever  the  Department determines that a refund should
30    be made under this paragraph to a claimant instead of issuing
31    a credit memorandum, the Department shall  notify  the  State
32    Comptroller,  who shall cause the warrant to be drawn for the
33    amount  specified,  and  to  the   person   named,   in   the
34    notification  from  the Department.  The refund shall be paid
 
                            -164-          LRB9103095DJcdam07
 1    by the State Treasurer out of a county water  commission  tax
 2    fund established under paragraph (g) of this Section.
 3        Nothing in this paragraph shall be construed to authorize
 4    a  county water commission to impose a tax upon the privilege
 5    of engaging in any business which under the  Constitution  of
 6    the  United States may not be made the subject of taxation by
 7    the State.
 8        (d)  If a tax has been imposed under  subsection  (b),  a
 9    tax  shall  also  imposed upon the privilege of using, in the
10    territory of the commission, any item  of  tangible  personal
11    property  that  is  purchased outside the territory at retail
12    from a retailer, and that is titled  or  registered  with  an
13    agency  of  this State's government, at a rate of 1/4% of the
14    selling price of the tangible personal  property  within  the
15    territory,  as "selling price" is defined in the Use Tax Act.
16    The tax  shall  be  collected  from  persons  whose  Illinois
17    address  for  titling  or  registration  purposes is given as
18    being in the territory.  The tax shall be  collected  by  the
19    Department of Revenue for a county water commission.  The tax
20    must be paid to the State, or an exemption determination must
21    be  obtained from the Department of Revenue, before the title
22    or certificate  of  registration  for  the  property  may  be
23    issued.  The  tax or proof of exemption may be transmitted to
24    the Department by way of the State agency with which, or  the
25    State  officer with whom, the tangible personal property must
26    be titled or registered  if  the  Department  and  the  State
27    agency  or  State  officer determine that this procedure will
28    expedite  the  processing  of  applications  for   title   or
29    registration.
30        The  Department  shall  have full power to administer and
31    enforce this paragraph; to collect all taxes,  penalties  and
32    interest  due  hereunder;  to dispose of taxes, penalties and
33    interest so collected in the manner hereinafter provided; and
34    to determine  all  rights  to  credit  memoranda  or  refunds
 
                            -165-          LRB9103095DJcdam07
 1    arising  on  account of the erroneous payment of tax, penalty
 2    or  interest  hereunder.  In  the  administration   of,   and
 3    compliance  with  this  paragraph, the Department and persons
 4    who are subject to this paragraph shall have the same rights,
 5    remedies, privileges, immunities, powers and duties,  and  be
 6    subject  to  the  same conditions, restrictions, limitations,
 7    penalties, exclusions, exemptions and  definitions  of  terms
 8    and  employ the same modes of procedure, as are prescribed in
 9    Sections 2 (except the definition of "retailer maintaining  a
10    place  of  business  in  this State"), 3 through 3-80 (except
11    provisions pertaining to the State rate of  tax,  and  except
12    provisions  concerning  collection or refunding of the tax by
13    retailers, and except that food for human consumption that is
14    to be consumed off the premises where it is sold (other  than
15    alcoholic  beverages,  soft  drinks,  and  food that has been
16    prepared for  immediate  consumption)  and  prescription  and
17    nonprescription  medicines,  drugs,  medical  appliances  and
18    insulin,  urine testing materials, syringes, and needles used
19    by diabetics, for human use, shall  not  be  subject  to  tax
20    hereunder),  4,  11, 12, 12a, 14, 15, 19 (except the portions
21    pertaining  to  claims  by  retailers  and  except  the  last
22    paragraph concerning refunds), 20, 21 and 22 of the  Use  Tax
23    Act  and  Section 3-7 of the Uniform Penalty and Interest Act
24    that are not inconsistent with this paragraph, as fully as if
25    those provisions were set forth herein.
26        If the board of commissioners has not imposed a tax under
27    this subsection on the use of motor fuel  or  gasohol  before
28    the effective date of this amendatory Act of the 91st General
29    Assembly,  then  the  board shall not impose such a tax on or
30    after that date.  If the board of commissioners has imposed a
31    tax under this subsection on the use of motor fuel or gasohol
32    before the effective date of this amendatory Act of the  91st
33    General  Assembly, then the board shall not increase the rate
34    of the tax on or after that date. If,  as  a  result  of  the
 
                            -166-          LRB9103095DJcdam07
 1    provisions  of  this  amendatory  Act  of  the  91st  General
 2    Assembly,  the  rate of tax imposed on the sale of motor fuel
 3    and gasohol by the Retailers' Occupation Tax Act  returns  to
 4    6.25%,  then  the  prohibition  against imposing a tax on the
 5    sale of motor fuel and gasohol and the prohibition against an
 6    increase in the rate of any tax already imposed on  the  sale
 7    of motor fuel and gasohol are no longer in effect.
 8        Whenever  the  Department determines that a refund should
 9    be made under this paragraph to a claimant instead of issuing
10    a credit memorandum, the Department shall  notify  the  State
11    Comptroller,  who  shall  cause the order to be drawn for the
12    amount  specified,  and  to  the   person   named,   in   the
13    notification  from  the Department.  The refund shall be paid
14    by the State Treasurer out of a county water  commission  tax
15    fund established under paragraph (g) of this Section.
16        (e)  A  certificate  of  registration issued by the State
17    Department of Revenue to  a  retailer  under  the  Retailers'
18    Occupation  Tax  Act  or under the Service Occupation Tax Act
19    shall permit the registrant to engage in a business  that  is
20    taxed  under the tax imposed under paragraphs (b), (c) or (d)
21    of this Section  and  no  additional  registration  shall  be
22    required  under  the tax.  A certificate issued under the Use
23    Tax Act or the Service Use Tax Act shall be  applicable  with
24    regard  to  any  tax  imposed  under  paragraph  (c)  of this
25    Section.
26        (f)  Any ordinance  imposing  or  discontinuing  any  tax
27    under  this  Section  shall  be  adopted and a certified copy
28    thereof filed with  the  Department  on  or  before  June  1,
29    whereupon   the   Department  of  Revenue  shall  proceed  to
30    administer and enforce this Section on behalf of  the  county
31    water  commission  as  of  September  1  next  following  the
32    adoption and filing.  Beginning January 1, 1992, an ordinance
33    or  resolution  imposing  or  discontinuing the tax hereunder
34    shall be adopted and a certified copy thereof filed with  the
 
                            -167-          LRB9103095DJcdam07
 1    Department  on or before the first day of July, whereupon the
 2    Department shall  proceed  to  administer  and  enforce  this
 3    Section  as  of  the first day of October next following such
 4    adoption and filing.  Beginning January 1, 1993, an ordinance
 5    or resolution imposing or  discontinuing  the  tax  hereunder
 6    shall  be adopted and a certified copy thereof filed with the
 7    Department on or before the first day of  October,  whereupon
 8    the  Department  shall proceed to administer and enforce this
 9    Section as of the first day of January  next  following  such
10    adoption and filing.
11        (g)  The   State   Department   of  Revenue  shall,  upon
12    collecting any taxes as provided in  this  Section,  pay  the
13    taxes  over  to  the  State  Treasurer  as  trustee  for  the
14    commission.  The  taxes shall be held in a trust fund outside
15    the State Treasury.  On  or  before  the  25th  day  of  each
16    calendar month, the State Department of Revenue shall prepare
17    and  certify  to the Comptroller of the State of Illinois the
18    amount to be paid to the commission, which shall be the  then
19    balance  in  the  fund,  less  any  amount  determined by the
20    Department to be necessary for the payment of refunds. Within
21    10 days after receipt by the Comptroller of the certification
22    of the amount to be paid to the commission,  the  Comptroller
23    shall  cause  an  order  to  be drawn for the payment for the
24    amount in accordance with the direction in the certification.
25    (Source: P.A. 91-51, eff. 6-30-99.)


26        Section 55.  The Illinois Public Aid Code is  amended  by
27    changing Section 5-2 as follows:

28        (305 ILCS 5/5-2) (from Ch. 23, par. 5-2)
29        Sec.   5-2.  Classes   of   Persons   Eligible.   Medical
30    assistance under this Article shall be available  to  any  of
31    the  following  classes  of persons in respect to whom a plan
 
                            -168-          LRB9103095DJcdam07
 1    for coverage has  been  submitted  to  the  Governor  by  the
 2    Illinois Department and approved by him:
 3        1.  Recipients of basic maintenance grants under Articles
 4    III and IV.
 5        2.  Persons  otherwise  eligible  for  basic  maintenance
 6    under  Articles III and IV but who fail to qualify thereunder
 7    on the basis of need, and who have  insufficient  income  and
 8    resources  to  meet  the  costs  of  necessary  medical care,
 9    including but not limited to either of the following:,
10             (a)  Beginning in  fiscal  year  2001,  all  persons
11        otherwise  eligible  for  basic maintenance under Article
12        III but who fail to qualify under  that  Article  on  the
13        basis  of  need  and  who  meet  either  of the following
14        requirements:
15                  (i)  their  income,  as   determined   by   the
16             Illinois  Department  in accordance with any federal
17             requirements, is equal to or less than 100%  of  the
18             nonfarm  income official poverty line, as defined by
19             the federal Office  of  Management  and  Budget  and
20             revised  annually  in accordance with Section 673(2)
21             of the Omnibus Budget Reconciliation  Act  of  1981,
22             applicable to families of the same size; or
23                  (ii)  their  income,  after  the  deduction  of
24             costs  incurred for medical care and for other types
25             of remedial care, is equal to or less than  100%  of
26             the nonfarm income official poverty line, as defined
27             in item (i) of this subparagraph (a).
28             (b)  All  persons  who  would be determined eligible
29        for  such  basic  maintenance   under   Article   IV   by
30        disregarding  the  maximum  earned  income  permitted  by
31        federal law.
32        3.  Persons  who  would  otherwise qualify for Aid to the
33    Medically Indigent under Article VII.
34        4.  Persons not  eligible  under  any  of  the  preceding
 
                            -169-          LRB9103095DJcdam07
 1    paragraphs  who  fall  sick,  are injured, or die, not having
 2    sufficient money, property or other  resources  to  meet  the
 3    costs  of  necessary  medical  care  or  funeral  and  burial
 4    expenses.
 5        5. (a)  Women   during   pregnancy,  after  the  fact  of
 6        pregnancy has been determined by medical  diagnosis,  and
 7        during the 60-day period beginning on the last day of the
 8        pregnancy,  together with their infants and children born
 9        after September 30, 1983, whose income and resources  are
10        insufficient  to meet the costs of necessary medical care
11        to the maximum extent possible under  Title  XIX  of  the
12        Federal Social Security Act.
13             (b)  The  Illinois Department and the Governor shall
14        provide a plan for coverage of the persons eligible under
15        paragraph 5(a) by April 1, 1990.  Such plan shall provide
16        ambulatory prenatal  care  to  pregnant  women  during  a
17        presumptive  eligibility  period  and establish an income
18        eligibility standard that is equal to 133% of the nonfarm
19        income official poverty line, as defined by  the  federal
20        Office  of  Management and Budget and revised annually in
21        accordance with Section  673(2)  of  the  Omnibus  Budget
22        Reconciliation Act of 1981, applicable to families of the
23        same  size, provided that costs incurred for medical care
24        are not taken into account  in  determining  such  income
25        eligibility.
26             (c)  The   Illinois   Department   may   conduct   a
27        demonstration  in  at  least one county that will provide
28        medical assistance to pregnant women, together with their
29        infants and children up to one year  of  age,  where  the
30        income  eligibility  standard  is  set  up to 185% of the
31        nonfarm income official poverty line, as defined  by  the
32        federal  Office  of  Management and Budget.  The Illinois
33        Department shall seek and obtain necessary  authorization
34        provided   under   federal   law   to  implement  such  a
 
                            -170-          LRB9103095DJcdam07
 1        demonstration.  Such demonstration may establish resource
 2        standards  that  are  not  more  restrictive  than  those
 3        established under Article IV of this Code.
 4        6.  Persons under the age of 18 who fail  to  qualify  as
 5    dependent  under  Article IV and who have insufficient income
 6    and resources to meet the costs of necessary medical care  to
 7    the  maximum  extent permitted under Title XIX of the Federal
 8    Social Security Act.
 9        7.  Persons who are 18 years of age or younger and  would
10    qualify as disabled as defined under the Federal Supplemental
11    Security  Income  Program,  provided medical service for such
12    persons   would   be   eligible   for    Federal    Financial
13    Participation,   and   provided   the   Illinois   Department
14    determines that:
15             (a)  the person requires a level of care provided by
16        a  hospital,  skilled  nursing  facility, or intermediate
17        care facility, as determined by a physician  licensed  to
18        practice medicine in all its branches;
19             (b)  it  is appropriate to provide such care outside
20        of an institution, as determined by a physician  licensed
21        to practice medicine in all its branches;
22             (c)  the  estimated  amount  which would be expended
23        for care outside the institution is not greater than  the
24        estimated   amount   which   would   be  expended  in  an
25        institution.
26        8.  Persons who become ineligible for  basic  maintenance
27    assistance   under  Article  IV  of  this  Code  in  programs
28    administered by the Illinois  Department  due  to  employment
29    earnings  and persons in assistance units comprised of adults
30    and children who  become  ineligible  for  basic  maintenance
31    assistance  under  Article  VI of this Code due to employment
32    earnings.  The plan for coverage for this  class  of  persons
33    shall:
34             (a)  extend  the  medical assistance coverage for up
 
                            -171-          LRB9103095DJcdam07
 1        to 12 months following termination of  basic  maintenance
 2        assistance; and
 3             (b)  offer  persons  who  have  initially received 6
 4        months of the coverage provided in paragraph  (a)  above,
 5        the  option  of  receiving  an  additional  6  months  of
 6        coverage, subject to the following:
 7                  (i)  such   coverage   shall   be  pursuant  to
 8             provisions of the federal Social Security Act;
 9                  (ii)  such coverage shall include all  services
10             covered  while  the  person  was  eligible for basic
11             maintenance assistance;
12                  (iii)  no premium shall  be  charged  for  such
13             coverage; and
14                  (iv)  such  coverage  shall be suspended in the
15             event of a person's failure without  good  cause  to
16             file  in  a timely fashion reports required for this
17             coverage under the Social Security Act and  coverage
18             shall  be reinstated upon the filing of such reports
19             if the person remains otherwise eligible.
20        9.  Persons  with  acquired   immunodeficiency   syndrome
21    (AIDS)  or  with AIDS-related conditions with respect to whom
22    there  has  been  a  determination  that  but  for  home   or
23    community-based  services  such individuals would require the
24    level of care provided  in  an  inpatient  hospital,  skilled
25    nursing  facility  or  intermediate care facility the cost of
26    which is reimbursed under this Article.  Assistance shall  be
27    provided  to  such  persons  to  the maximum extent permitted
28    under Title XIX of the Federal Social Security Act.
29        10.  Participants  in  the   long-term   care   insurance
30    partnership  program  established  under  the Partnership for
31    Long-Term Care Act who meet the qualifications for protection
32    of resources described in Section 25 of that Act.
33        The Illinois Department and the Governor shall provide  a
34    plan  for  coverage of the persons eligible under paragraph 7
 
                            -172-          LRB9103095DJcdam07
 1    as soon as possible after July 1, 1984.
 2        The eligibility of any such person for medical assistance
 3    under this Article is not affected  by  the  payment  of  any
 4    grant under the Senior Citizens and Disabled Persons Property
 5    Tax   Relief   and   Pharmaceutical  Assistance  Act  or  any
 6    distributions or items of income described under subparagraph
 7    (X) of paragraph (2) of subsection (a) of Section 203 of  the
 8    Illinois  Income  Tax  Act.   The  Department  shall  by rule
 9    establish  the  amounts  of  assets  to  be  disregarded   in
10    determining  eligibility  for medical assistance, which shall
11    at a minimum equal the amounts to be  disregarded  under  the
12    Federal  Supplemental Security Income Program.  The amount of
13    assets of a single person to be disregarded shall not be less
14    than $2,000, and the amount of assets of a married couple  to
15    be disregarded shall not be less than $3,000.
16        To  the  extent  permitted  under federal law, any person
17    found guilty of a second violation of Article VIIIA shall  be
18    ineligible  for  medical  assistance  under  this Article, as
19    provided in Section 8A-8.
20        The eligibility of  any  person  for  medical  assistance
21    under  this  Article  shall not be affected by the receipt by
22    the person of donations or benefits from fundraisers held for
23    the person in cases of serious illness, as  long  as  neither
24    the  person  nor  members  of the person's family have actual
25    control over the donations or benefits or the disbursement of
26    the donations or benefits.
27    (Source: P.A. 91-676, eff. 12-23-99.)

28        Section 60.  The Senior  Citizens  and  Disabled  Persons
29    Property  Tax  Relief  and  Pharmaceutical  Assistance Act is
30    amended by adding Section 2.5 and by changing Sections  3.02,
31    3.03, 3.15, 4, 5, and 13 as follows:

32        (320 ILCS 25/2.5 new)
 
                            -173-          LRB9103095DJcdam07
 1        Sec.   2.5.   Department  on  Aging  to  be  the  primary
 2    administrator of benefits under the Act.  Notwithstanding any
 3    other provision of  law,  beginning  on  July  1,  2000,  the
 4    Department on Aging shall be the primary administrator of the
 5    benefits  under  this  Act as provided in Section 4.12 of the
 6    Illinois Act on the Aging.

 7        (320 ILCS 25/3.02) (from Ch. 67 1/2, par. 403.02)
 8        Sec. 3.02. "Department" means, before July 1,  2000,  the
 9    Department  of  Revenue  of this State.  On and after July 1,
10    2000, "Department" means the Department on Aging.
11    (Source: P.A. 77-2059.)

12        (320 ILCS 25/3.03) (from Ch. 67 1/2, par. 403.03)
13        Sec. 3.03. "Director" means, before  July  1,  2000,  the
14    Director  of  Revenue  of  this  State.  On and after July 1,
15    2000, "Director" means the Director of Aging.
16    (Source: P.A. 77-2059.)

17        (320 ILCS 25/3.15) (from Ch. 67 1/2, par. 403.15)
18        Sec. 3.15.  "Covered prescription  drug"  means  (1)  any
19    cardiovascular  agent  or  drug;  (2)  any  insulin  or other
20    prescription  drug  used  in  the  treatment   of   diabetes,
21    including syringe and needles used to administer the insulin;
22    and  (3)  any  prescription  drug  used  in  the treatment of
23    arthritis, (4) beginning on January 1, 2001, any prescription
24    drug used in  the  treatment  of  cancer,  (5)  beginning  on
25    January  1, 2001, any prescription drug used in the treatment
26    of Alzheimer's disease, (6) beginning on January 1, 2001, any
27    prescription  drug  used  in  the  treatment  of  Parkinson's
28    disease, (7) beginning on January 1, 2001,  any  prescription
29    drug  used in the treatment of glaucoma, and (8) beginning on
30    January 1, 2001, any prescription drug associated  with  lung
31    disease  and  smoking related illnesses.  The specific agents
 
                            -174-          LRB9103095DJcdam07
 1    or products to be included under  such  categories  shall  be
 2    listed  in  a handbook to be prepared  and distributed by the
 3    Department.  The general types of covered prescription  drugs
 4    shall  be  indicated  by rule. The Department shall develop a
 5    procedure for the coverage of brand name  drugs  if,  at  the
 6    discretion  of  the  physician, a brand name drug is the only
 7    appropriate alternative.
 8    (Source: P.A. 85-1176.)

 9        (320 ILCS 25/4) (from Ch. 67 1/2, par. 404)
10        Sec. 4.  Amount of Grant.
11        (a)  In general. Any individual 65 years or older or  any
12    individual  who  will become 65 years old during the calendar
13    year in which a claim is filed, and any surviving  spouse  of
14    such  a  claimant,  who  at the time of death received or was
15    entitled to receive a grant pursuant to this  Section,  which
16    surviving  spouse  will  become 65 years of age within the 24
17    months immediately following the death of such  claimant  and
18    which  surviving  spouse  but for his or her age is otherwise
19    qualified to receive a grant pursuant to  this  Section,  and
20    any  disabled  person  whose  annual household income is less
21    than $14,000 for grant years before the 1998 grant year,  and
22    less than $16,000 for the 1998 and 1999 grant years, and less
23    than  (i) $21,218 for a household containing one person, (ii)
24    $28,480 for  a  household  containing  2  persons,  or  (iii)
25    $35,740  for a household containing 3 or more persons for the
26    2000 grant year and thereafter and whose household is  liable
27    for  payment  of  property  taxes  accrued  or  has paid rent
28    constituting property taxes accrued and is domiciled in  this
29    State  at  the time he files his claim is entitled to claim a
30    grant under  this  Act.  With  respect  to  claims  filed  by
31    individuals  who will become 65 years old during the calendar
32    year in which a claim is filed, the amount of  any  grant  to
33    which  that household is entitled shall be an amount equal to
 
                            -175-          LRB9103095DJcdam07
 1    1/12 of the amount to which the claimant would  otherwise  be
 2    entitled  as  provided  in  this  Section,  multiplied by the
 3    number of months in which the claimant was 65 in the calendar
 4    year in which the claim is filed.
 5        (b)  Limitation.   Except  as   otherwise   provided   in
 6    subsections  (a)  and (f) of this Section, the maximum amount
 7    of grant which a claimant is entitled to claim is the  amount
 8    by  which  the  property  taxes  accrued  which  were paid or
 9    payable  during  the  last  preceding  tax   year   or   rent
10    constituting  property  taxes  accrued  upon  the  claimant's
11    residence  for the last preceding taxable year exceeds 3 1/2%
12    of the claimant's household income for that year  but  in  no
13    event  is the grant to exceed (i) $700 less 4.5% of household
14    income for that year for those with  a  household  income  of
15    $14,000 or less or (ii) $70 if household income for that year
16    is more than $14,000 but less than $16,000.
17        (c)  Public  aid  recipients.  If household income in one
18    or more months during a  year  includes  cash  assistance  in
19    excess  of $55 per month from the Department of Public Aid or
20    the Department of Human Services (acting as successor to  the
21    Department  of  Public  Aid  under  the  Department  of Human
22    Services Act)  which was determined under regulations of that
23    Department on a measure of need that  included  an  allowance
24    for  actual  rent  or property taxes paid by the recipient of
25    that assistance, the amount of grant to which that  household
26    is  entitled, except as otherwise provided in subsection (a),
27    shall be the product of (1) the maximum  amount  computed  as
28    specified in subsection (b) of this Section and (2) the ratio
29    of  the  number  of  months in which household income did not
30    include such cash assistance over $55 to the  number  twelve.
31    If household income did not include such cash assistance over
32    $55  for  any months during the year, the amount of the grant
33    to which the household  is  entitled  shall  be  the  maximum
34    amount  computed  as  specified  in  subsection  (b)  of this
 
                            -176-          LRB9103095DJcdam07
 1    Section.   For  purposes  of  this   paragraph   (c),   "cash
 2    assistance"  does  not  include any amount received under the
 3    federal Supplemental Security Income (SSI) program.
 4        (d)  Joint ownership.  If title to the residence is  held
 5    jointly  by the claimant with a person who is not a member of
 6    his household, the amount of property taxes accrued  used  in
 7    computing  the  amount of grant to which he is entitled shall
 8    be the same percentage of property taxes accrued  as  is  the
 9    percentage   of   ownership  held  by  the  claimant  in  the
10    residence.
11        (e)  More than one residence.  If a claimant has occupied
12    more than one residence in the taxable  year,  he  may  claim
13    only  one  residence for any part of a month.  In the case of
14    property taxes accrued, he shall pro rate 1/12 of  the  total
15    property taxes accrued on his residence to each month that he
16    owned  and  occupied that residence; and, in the case of rent
17    constituting property taxes  accrued,  shall  pro  rate  each
18    month's  rent  payments  to  the  residence actually occupied
19    during that month.
20        (f)  There   is   hereby   established   a   program   of
21    pharmaceutical assistance to  the  aged  and  disabled  which
22    shall  be  administered  by the Department in accordance with
23    this Act, to consist of payments to authorized pharmacies, on
24    behalf of beneficiaries of the program,  for  the  reasonable
25    costs  of  covered  prescription drugs.  Each beneficiary who
26    pays  $5  $40  for  an  identification  card  shall  pay   no
27    additional  the  first  $15 of prescription costs each month.
28    Each beneficiary who pays $25 $80 for an identification  card
29    shall  pay  the  first  $3 per $25 of prescription costs each
30    month.  In addition, after a beneficiary receives $2,000 $800
31    in benefits during a  State  fiscal  year,  that  beneficiary
32    shall  also  be  charged 20% of the cost of each prescription
33    for which  payments  are  made  by  the  program  during  the
34    remainder  of the fiscal year.  To become a beneficiary under
 
                            -177-          LRB9103095DJcdam07
 1    this program a person must be: (1) (i) 65 years or older,  or
 2    (ii) the surviving spouse of such a claimant, who at the time
 3    of  death  received  or  was  entitled  to  receive  benefits
 4    pursuant  to  this  subsection,  which  surviving spouse will
 5    become 65 years of  age  within  the  24  months  immediately
 6    following  the  death  of  such  claimant and which surviving
 7    spouse but for his or  her  age  is  otherwise  qualified  to
 8    receive  benefits  pursuant  to  this  subsection,  or  (iii)
 9    disabled,  and  (2) is domiciled in this State at the time he
10    files his or her claim,  and  (3)  has  a  maximum  household
11    income  of  less than $14,000 for grant years before the 1998
12    grant year, and less than $16,000 for the 1998 and 1999 grant
13    years, and less than (i) $21,218 for a  household  containing
14    one  person,  (ii)  $28,480  for  a  household  containing  2
15    persons,  or  (iii) $35,740 for a household containing 3 more
16    persons for the 2000 grant year and thereafter. In  addition,
17    each  eligible  person must (1) obtain an identification card
18    from the Department, (2) at the time the  card  is  obtained,
19    sign  a statement assigning to the State of Illinois benefits
20    which may be otherwise claimed under  any  private  insurance
21    plans,  (3) present the identification card to the dispensing
22    pharmacist.
23        Any  person   otherwise   eligible   for   pharmaceutical
24    assistance  under this Act whose covered drugs are covered by
25    any public program for assistance in purchasing  any  covered
26    prescription  drugs  shall be ineligible for assistance under
27    this Act to the extent such costs are covered by  such  other
28    plan.
29        The   fee  to  be  charged  by  the  Department  for  the
30    identification card shall be equal  to  $5  $40  for  persons
31    below  the  official  poverty  line  as defined by the United
32    States Department of Health and Human Services  and  $25  $80
33    for all other persons.
34        In  the event that 2 or more persons are eligible for any
 
                            -178-          LRB9103095DJcdam07
 1    benefit  under  this  Act,  and  are  members  of  the   same
 2    household,   (1)  each  such  person  shall  be  entitled  to
 3    participate  in  the   pharmaceutical   assistance   program,
 4    provided  that he or she meets all other requirements imposed
 5    by this  subsection  and  (2)  each  participating  household
 6    member  contributes  the  fee required for that person by the
 7    preceding  paragraph  for  the  purpose   of   obtaining   an
 8    identification  card.  Persons eligible for any benefit under
 9    this Act due to become  65  in  calendar  year  1984  or  any
10    subsequent  calendar  year  in  which  a  claim  is filed are
11    excluded from the benefit prescribed in this  subsection  (f)
12    for the calendar year in which they become 65.
13    (Source: P.A. 90-650, eff. 7-27-98; 91-357, eff. 7-29-99.)

14        (320 ILCS 25/5) (from Ch. 67 1/2, par. 405)
15        Sec. 5.  Procedure.
16        (a)  In  general.   Claims must be filed after January 1,
17    on forms prescribed by the Department.  No claim may be filed
18    more than one year after December 31 of the  year  for  which
19    the  claim  is filed except that claims for 1976 may be filed
20    until  December  31,  1978.   The  pharmaceutical  assistance
21    identification card provided for in subsection (f) of Section
22    4 shall be valid for a period not to exceed one year.
23        (b)  Claim is Personal.  The right to file a claim  under
24    this  Act  shall  be  personal  to the claimant and shall not
25    survive his death, but such right may be exercised on  behalf
26    of  a claimant by his legal guardian or attorney-in-fact.  If
27    a claimant dies after having filed a timely claim, the amount
28    thereof shall be disbursed to his surviving spouse or, if  no
29    spouse survives, to his surviving dependent minor children in
30    equal  parts,  provided  the spouse or child, as the case may
31    be, resided with the claimant at the time he filed his claim.
32    If at the time of disbursement neither the claimant  nor  his
33    spouse  is  surviving, and no dependent minor children of the
 
                            -179-          LRB9103095DJcdam07
 1    claimant are surviving the amount of the claim shall  escheat
 2    to the State.
 3        (c)  One  claim  per  household.   Only  one  member of a
 4    household may file a claim under this  Act  in  any  calendar
 5    year;  where  both  members  of  a  household  are  otherwise
 6    entitled  to claim a grant under this Act, they must agree as
 7    to which of them will file a claim for that year.
 8        (d)  Content of application form.  The form prescribed by
 9    the Department for purposes of paragraph (a) shall include  a
10    table,  appropriately keyed to the parts of the form on which
11    the claimant is required to furnish information,  which  will
12    enable  the  claimant  to  determine  readily the approximate
13    amount of grant to which he is entitled by relating levels of
14    household  income  to  property   taxes   accrued   or   rent
15    constituting property taxes accrued.
16        (e)  Pharmaceutical     Assistance    Procedures.     The
17    Department  shall  establish  the   form   and   manner   for
18    application,  and establish by January 1, 1986 a procedure to
19    enable persons to apply for the additional grant or  for  the
20    pharmaceutical  assistance  identification  card  on the same
21    application form. The Department shall determine  eligibility
22    for  pharmaceutical  assistance using the applicant's current
23    income. The Department shall  determine  a  person's  current
24    income in the manner provided by the Department by rule.
25    (Source: P.A. 91-533, eff. 8-13-99.)

26        (320 ILCS 25/13) (from Ch. 67 1/2, par. 413)
27        Sec.   13.    List   of   persons  eligible  provided  to
28    municipalities.   Until  July  1,  2000,  the  Department  of
29    Revenue, and on and after July 1,  2000,  the  Department  on
30    Aging shall maintain a list of all persons who have qualified
31    under   this  Act  and  shall  make  the  list  available  to
32    municipalities upon request.
33        All information received by  a  municipality  under  this
 
                            -180-          LRB9103095DJcdam07
 1    Section  shall be confidential, except for official purposes,
 2    and any person who divulges or uses that information  in  any
 3    manner,  except  in  accordance with a proper judicial order,
 4    shall be guilty of a Class B misdemeanor.
 5    (Source: P.A. 87-247.)

 6        Section 99.  Effective date.  This Act takes effect  upon
 7    becoming  law,  except that Sections 5 through 20 take effect
 8    October 1, 2000.".

[ Top ]